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Studies using the effective tax rates(ETR) to measure corporate tax (dis)advantage have played an important role in tax reform. However, recent studies have questioned the validity of the ETR for this purpose. In this study we extend the prior research in two ways. First, we assess the validity of the ETR as a measure of tax (dis)advantage. Second, we develop an alternative measure to the ETR. Empirical results indicate that the ETR is often unavailable, and when it is avaliable, it is not reliable as an indicator of differences in tax (dis)advantage. Further, the results show that a more direct measure of tax (dis)advantage, the tax subsidy on equity(TSE) measure, can be computed for almost all firm and is better able to identify firms that are more or less tax-advantaged.

The environmental policies and regulations of government against industries were at the beginning perceived lowering the corporate`s capital and labor productivity and return on investment. Recently, however, ECD&M(environmentally conscious design and manufacturing) not only are responding to the expectations of customers and society but become the source of corporate`s competitive advantages. By the Irene Henriques and Perry Sadorsky(1996), Geoffrey Dobilas and Alan Macpherson(1997), the factors that may influence the likelihood that a corporation draws up an environmental strategy are (1) environmental pressure, (2) financial position of the company, (3) attitude vis-a-vis the environment, (4) corporate size, (5) industry regulation and (6) the nature of the corporate`s products and sourcing policies. Also, a corporate`s formulation of an environmental plan is positively influenced by customer pressure, and neighborhood and community group pressure but negatively influenced by other lobby group and a corporate`s sales-to-asset ratio.

This paper is intended to propose the task and future directions for Electronic Filing and the DART(Data Gathering, Analysis and Retrieval) System in Korea. Further, This paper describes practical problems with the state and art of electronic filing system and compares the DART system of Korea with EDGAR system of U.S and EDINET system of Japan. The contents of this paper are as follows : (1) Introduction (2) Definition and effects electronic filing system (3) Trends and status of electronic filing system (4) Framework and contents of DART system (5) Tasks of DART system (6) Prospects of electronic filing system (7) Conclusion Systematic study for electronic filing system is insufficient, so it is important to suggest the future directions for the system in Korea. Among these countries, electronic filing system of Korea(DART System) are at the planning stage and are processing. This paper attempts to suggest the three tasks of electronic filing system on the technical, legal and system operational viewpoint. The paper result shows that prospects and directions of the system are as follows: 1) active involvement and opinion suggestion of filer 2) look-forward attitudes and maturity of information minds of investors and firms.

An attempt was made, in this study, to explain the type of retail business, by defining the concept of the type of retailing, which was difficult to understand with the existing concept of business type. Moreover, the standards that could distinguish the types of retailing from one another were recommended, and the types of retailing were categorized by the standards of classification, for the purpose of determining the mutual relationship or common characteristics between the various types of retailing. Based on the outcome of those efforts, the following theories were examined, among the existing theories that tried to clarify the rule of retailing type development: the wheel of retailing theory, vacuum zone theory, and the three wheels of retailing theory. And then, the dimensions of analysis, which were included in those theories, were used to compare their mutual relationship. After looking into those theories, it`s found that those lacked objectivity in the standardization of business type development, and that the market environment, the basis of accepting trading-up, was neglected. Besides, the role of technical reform, a driving force of retailing type development, was overlooked. There are some tasks to be considered in order to improve the above-mentioned problems and have better understanding of retailing type development: 1) The relationship of the policy for retailing business trading-up and trading-down to the market environment factor should be defined clearly. 2) The reform of retailing technique, which serves as the foundation of retailing type development, should be studied fully. 3) The relationship of retailing business manager`s entrepreneurship to the pattern of business type development should be clarified.

Marketing is an evolving discipline subject to continued reassessment, redirection, and restructuring. Sports marketing has received much attention in recent business literature as a result of increase of leisure time and preference for sports. Although recognition of sports marketing is still very low in Korea, sports marketing has become a kind of marketing strategies necessary for a business. It is high time, therefore, to review the implications of sports marketing and adopt necessary means of marketing communication. Thus, the focus of this study is upon analyzing of the nature and strategies of sports marketing. Sports marketing in this study is recognized as marketing through or with sports, namely, activities of public relation, advertising, promotion of businesses utilizing the sports such as sponsorship. The objectives of this study are to : 1. delineate the change of marketing environment that led to a call for sports marketing. 2. construct theoretical framework for sports marketing. 3. discuss main strategies concerning to the evolution of sports marketing. These objectives can be accomplished by analyzing many theoretical articles regarding to sports marketing.

The purpose of this study is to examine the relationships between recruitment sources and posterior outcomes. In this study, two hypotheses are tested. Hypothesis I is that posterior outcomes are different with recruitment sources. HypothesisⅡ is that recruitment source effects are mediated by differential informations and applicant population differences. The findings of this study are as follows. First, posterior outcomes of referents source were low than those of public recruitment source and school source. Second, there were sizeable differences in premier knowledge and applicant population across recruitment sources. Referents source had more information, high ages and tenures. Also it was composed of low education levels and females. Third, recruitment source effects were differentiated by education levels, Under high school graduates, effects were significant. The meanings of results were discussed with differential informations and applicant population differences. In view of premier knowledge, referents source has more subjective expectations as well as informations. Its unrealistic expectations may cause deep depressions afterward. With regard to applicant population, korea`s differential human resource systems due to sex and education level explain posterior outcomes among recruitment sources. As referents source is comprised by low education levels and females, posterior outcomes are low. Within same education level, recruitment source effects in high school graduates are inferred from varieties of skill and ability. Applicants holding high talents are recruited by formal sources. Not with standing this findings, study has limitations of narrow sample, cross-sectional design, and uncontrollable variables. As conclusion, the results of this study suggest theoretical and practical improvements. Theoretically, recruitment source effect studies should consider human resource system variables in order to comprehend recruitment source effects. Practically, selecting recruitment sources should consider applicants` education level and sex. Also is required realistic job preview.

For the fixation of desirable and wholesome labor and management relations, the labor, management and government are united together, grope for the conversion of the new direction in the labor and management relations and attempt the realization of the rational labor and management reformation as if advanced countries. First of all, they have to change their old framwork of thoughts, that has been possessed at the past time to be established smoothly this labor and management reformations` direction. On the basis of this has to be modificated and revised radically the old and insufficient labor and management system in the past time. The labor and management reformation policy of the developed foreign countries shows us the big current events, which throws to the reality of present our high costly and low efficiently economy. That is to say, it has to be innovated in the organization and human resources management through a desirable establishment of new management philosophy, it has to changed the labor and management relations to the strategic level, the intervention of government has to be excluded not in the short terms side but in the long terms side and it has to be achieved the labor and management reformation, that is considered well the condition of demend and supply of the labor.

In fact, U.S still utilizes the unilateral measures, against its major trading partner, in particular, Korea and ANICs, such as the section 301 of the trade act of 1974, as amended(regular 301, super 301, etc.), and its derivatives even under the U.R compromise and the WTO system. In this paper, we review the implications of the logic and perspective of the U.S commercial policy and Korean`s opposite methods. In future, it seems that the U.S. intended to use the Threat Effect of section 301, and thereby assume a more advantageous negotiating position in the matter of liberalizing the Korea. Although USTR has actively utilized the regular 301 provision. it has hardly apply Super 301 nor Special 301 provisions which are to correct foreign countries` unfair practices comprehensively by identified priority foreign countries practices and negotiating with the foreign countries.

Lately rapid social environmental changes occur in enterprises and public offices, particularly, in the public prosecutor`s office. Therefore, it is important to study job satisfaction of the organization members. The purpose of this study is three-fold: first, to investigate the difference in job satisfaction levels of the office employees according to their individual characteristic variables; second, to find influential factors that affect the individuals` job satisfaction; third, to examine the relation between the employees` job satisfaction and their outcome behavior and to seek ways to increase job satisfaction of the public prosecutor`s office workers. In order to achieve these goals, this research used documentary study and empirical study together. The empirical study was based on the questionnaire research method, and its instruments are the Job Descriptive Index, Brayfield-Rothe Index, and Porter Instrument. The subjects of the research were 661 general public office workers at the public prosecutor`s office. The data was analyzed by the correlation analysis, the factor analysis, ANOVA, and T-test. The findings of the research are as follows: (1) Job satisfaction of the workers responsible for investigating affairs is much higher than that of those workers doing administrative duties. The difference is due to the work itself, the relationship with co-workers, and promotion. (2) There is a correlation between worker`s position and their job satisfaction; the higher their position, the higher job satisfaction. (3) The married workers are more satisfied with their job than the unmarried ones and this is because of the difference in the work they do, and of the relationship they have with co-workers and promotion. (4) The higher the age of the workers is, the higher their job satisfaction becomes. (5) In terms of personality, the level of Type A`s job satisfaction is higher than that of Type B`s and the workers with internal locus of control are higher than those with external locus of control. (6) In terms of motivation, the higher the motivation is, the higher job satisfaction becomes. (7) The wider the range of people that contact for work in or out of organization is, the higher job satisfaction. (8) In terms of the relationship between job satisfaction and duty performance, the workers` intention to quit their job and their will to contribute to the job and their mental health have a correlation with each other, while labor input, absence and error in the job have no such relationship. The results of this study will be helpful in selecting and operating the influential factors of job satisfaction by the characteristics of members to increase the level of job satisfaction and reduce the difference in the degree of satisfaction with in the public prosecutor`s office. And they also can be applied in efficiently operating the managerial reinforcers to increase organizational commitment among workers and to improve organizational effectiveness and development.

The purpose of this study is to analyze the problems of the Korean Industrial relations and to make suggestions for the improvement of the system. First, comparative studies were made on the development process and characteristics of the labour management cooperation systems in advanced countries. Second, the development process and characteristics of Industrial relations was explained in company through theoretical examination of previous studies. An realistic Study on management of Industrial Relations has advantages, such as, understanding the systematic aspects of enterprise in theory and adjusting the interests of labour management in practical business. The enormous economic development of today is dependent on solving labour management disputes through talks and consultation. Our nation, having devoted all its energies to economic development for over 20 years, cannot overlook the seriousness of labour management disputes in its process. The interested party as well as labourers have been in great reaction against the policy, "Growth first, Distribution second" or "Frist priority is the national security". We cannot help admitting that many people have opposed this way of thinking and the policy which have so far been led by authorities and been dependent on the government, so that labour management relations from now on need operating through a virtue compromise and concession based on rationality. The value of study of thesis is in the real meaning in that it prescribed the relations between labour and management which are recently being considered to be an inevitable problem to be solved by Korea enterprises, and it found out possible causes of problems, showing the direction of rationality of Industrial Relations.

In general, a modern day economy can be said to derive its income from three sectors, viz agriculture, manufacturing, and services. Among these three, the service sector provides the most significant contribution to the economy both in terms of the percentage of people employed and the proportion of consumption expenditure spent on services. As a result, the service sector has a greater importance or responsibility in growing the overall economy compared to both agriculture and manufacturing. Although past studies have shown that the SERVQUAL device contributes to the measurement of service quality, subsequent studies have demonstrated that it fails to replicate the same five dimensional factor structure. Consequently, several types of service quality models have been written to cover the limitations of the SERVQUAL instrument. However, most of the newly developed models have not yet to be verified. Moreover, marketing managers are confused about their model choices and find it difficult to select the most appropriate model for their company or industry. Thus this study has attempted to construct theoretical ideology and to suggest an alternative measurement model for service quality.

This study develops a model to estimate the corporate marginal tax rates(MTR) of firms with net operating loss(NOL) carryforwards. Similar to the MTR measure developed in Shevlin(1990), the MTR measure used in this study reflects the present value of ￦１ of tax payable on additional income based on an estimate of the length of time that firms will be able to avoid paying taxes using NOL carryforwards. Several scenarios are presented to illustrate this definition and to analyze the impact of both the rules allowing a 5-year carryforward of NOL and future taxable incomes on MTR. An empirical procedure to estimate the MTR is performed on the sample firms selected from the KIS-FAS database. The results presented in this paper indicate that the MTR measure used in this study is a reasonable proxy for MTR.

Green marketing is a new marketing concept which emphasizes environmental responsibilities of companies and recognizes environmental issues as opportunities of business development. With broader concept of customers, it is to focus on improving the quality of life itself. The purpose of this study is to suggest the direction of green marketing strategy in domestic cosmetic business by the case studies on foreign cosmetic business which successfully has built up and previously applied theoretical approach on the concept, the need and strategies of green marketing. This paper suggests the direction of green marketing strategy in domestic cosmetic business in the future as follows. First, the prior environmental impact assessment should be undertaken in the process of product development. Second, the development and application of new technologies should be encouraged in environment - friendly way. Third, the levels of environmental awareness among employees should be improved. Fourth, in-house environmental department should be established. Fifth, environmental auditing should be carried out in a voluntary way. Sixth, company should take an active part in campaign programs of environmental organization or community. In conclusion, to strengthen competitiveness in the market, all members of company including top managers, marketers and the other employees should be aware of the importance of Green Marketing and take an active step in environmental performance. This will be the ultimate goal of proceeding green marketing and the way to improve quality of life in compliance with helping company and consumer, furthermore human and nature live together in harmony.

Domestic Health care service is needed to change from supply based concept to customer based concept. The reasons of this change are to the increase of health care service, high competition, and diversity of customer`s needs. It is required to develop marketing strategy based on customer`s needs to overcome present situations of health care industry. It should be invested th the health care service market based on the demand rather than the supply. Therefore, this study is to establish niche-marketing strategy by analysis of the demand and management of health care service through analysis of the domestic health care industry. In addition, it is studied to develop the competitive priorities of the health care industry.