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How do you define quality? A curt response might be, "I really can`t define it, but I sure do know it when I see it." A more reflective observer might say, "Quality is in the eye of the beholder." Assertions such as these frequently are offered as flippant response to the question. nevertheless they do offer some insight into the true nature of "quality" because they focus directly on the respondent rather than on a thing or an action being judged. In the popular sense, identifying quality is purely a judgement call. It is entirely dependent on the perception of the individuals, or collection of individuals, making the determination. You and I may agree on the quality of something, or we may completely disagree. If the good, service, activity, or whatever satisfies us, we judge it to be something of quality. If we are not satisfied, we judge it to lack quality. In the popular sense, we judge the degree of excellence of a good or service by comparing it explicitly or implicitly to something else and in the context of our life experience. The people who make the satisfaction judgement calls may be described as customers. Service professional, such as lawyers or engineers, may prefer to call them clients; computer service companies may call them users or subscribers; doctors use the term patients; educators prefer the term students; the customers of live entertainment performances may be called audiences or fans. It is a matter of complete indifference what term is used; in the broadest sense they all are customers and they are the ones that must be satisfied. Quality, then, must be judged in terms of customer satisfaction. Webster`s International Dictionary offers the following ad its first two definitions of the noun quality: 1a. peculiar or essential character; 1b. a distinctive inherent feature; property, virtue. 2a. degree of excellence; degree of conformance to standard; 2b. inherent or intrinsic excellence of character or type; superiority in kind.

Middle and small sized enterprises in Korea are encountering ever faster change and bigger crisis than ever before in their IMF depression. In this difficult social era, we can think ERP(Enterprise Resource Planning) as a new strategy for overcoming the crisis. ERP system is an information technology implementation of Manufacturing, Logistics, Distribution, Human Resources, Accounting and whole business functions of an enterprise, and it`s an enterprise-wide global solution. This is not an approach from mere information technology view, but from the business strategical point of coordinating information technology and business. According to Gartner Group report, more than 40 % of all enterprises in the world will change their current information systems into ERP systems, and the group expects 50% growth for the next five years, and 20∼30 % average growth per year. At the time of continuous growth of ERP adoption in Korean enterprises, it is very important to select the most appropriate ERP packages for the enterprise. In addition to that, the absolute support of the top executives is crucial, and appropriate adoption of advanced and developed business processes by employing well-experienced consultant is also very important. In these situations described above, this paper will analyze the result and effect after ERP system construction, by analyzing K-Electronics as a model company, which adopted SAPR/3, the most widely used ERP software suited to client/server computing environment, and recognized as the exclusive possession of big enterprises.

Korean industries are facing a serious problem of growth and competitiveness. Korean industries should be equipped with new leadership in CEO and new management paradigm to survive and cope with the IMF crisis. CEO is sometimes compared to captain who is in charge of a ship. Korean industries could be compared to a ship trying to survive the troublesome sea of IMF while the CEO of excellent industries of the world are sailing with great speed towards the new millennium. The coming new millennium could be defined as `the age of exchanging or trading the real time information and knowledge.` This means that we cannot but to face serious competitiveness between people, industries and nations. The new age will be one in which creativity of a person or an industry is highly thought of. This paper will show 1) what the new paradigm would be like, 2) What the CEO will face in the new millennium, and 3) What the new leadership should be like for the coming new millennium.

These days, Our life cycle has changed by shifting quickly in the information technology. The internet is, that is so called the secondary Industrial Revolution, the driving force of the 21st industrial development and many people or company have took part in the internet business through the processing development of internet. Therefore, this study was performed : 1. This study is to show a definite and systematic conceptual framework. 2. This study is to establish the proper understanding and business activity for the internet business environment and is to settle the target market, the core value, and the factor of core success. 3. This study is to describe such as the result of study and hereafter is to suggest problem about the internet business.

The purpose of this study is to analysis a relationship between the cultural differences of bank organization and organizational performance by underlying statistical data analysis. The data used in this study are based on individual perceptions of bank, organizational practices and conditions, these perceptions are used to characterize the culture of bank organization. Data were collected from 474 questionnaires in 10 bank organization. Among the 445 samples were made available for this study. Statistical methodology applied on this research are multiple regression, pearson correlation, and ANOVA. The approaches to understanding, entering, deviating from and changing culture presented here help enhance organizational performances. This article has shown that the cultural and behavioral characteristics of organizations have a measurable effect on a bank`s performance. Organizations with a strong culture not only perform better than those without such a culture, but also the margin of difference that widens over time suggests a possible cause and effect relationships between culture and performance.

Information systems are being developed by many organizations in an attempt to improve organizational effectiveness and efficiency. And the role of the IS department within the organization has broadened considerably over the last decade. Once primarily a developer and operator of information systems, the IS department now has a much broader role. The introduction of personal computers results in more users of information technology interacting with the IS department more often. IS departments now provide a wider range of services to their users. They have expended their from product developers and operations managers to become service providers. The result of the analysis shows that the gap betweenexpectations and Perceptions of users will have an negative impact on the user satisfaction of IS. And outsourcing strategy will have an impact on the user gap. The most important outcome of this study is that service quality is an antecedent of IS users, and we should consider service quality in improving and measuring IS effectiveness.

The analysis on the effective tax rates(ETR) is important to a tax policy maker and accounting researcher, ETR can be used when researchers assess the influence of the Tax Law on the business. Therefore, the analysis on the tax burden of the listed companies, and then the empirical analysis on whether the difference in ETR is created by that of the tax preference can give these explanations the theoretical foundation and confidence The purpose of this study is to know whether the ETR as a result of the empirical analysis the established research have showed makes some difference by business, period and industry, and the illustration which this result comes from the tax preference can be reliable or not. And it is to evaluate the influence of the Tax reform as well. The variation in ETR is classified by three components in this paper. (1) Income effect which estimates the influence of the fluctuation in the book income on ETR (2) Rate effect which presumes the influence of the lower rate on the ETR (3) Rule effect which assumes the effect of the change in the tax law. In this empirical analysis, the effectiveness of the Tax reform Act of 1991(TRA 1991) is evaluated by the process of performing the effect of the TRA 1991, by period, business site and industry. At the same time whether the difference of the ETR showed as the three result in the existing research by business, period and industry can be turned out additionally or not is tested. Each analysis draws a comparison the ETR, which is measured by the model that takes a measurement of the ETR, considering both income and the tax preference during the period of pre and post the tax reform.

This paper examines the effect of age, income level, and sex on income tax evasion using data from Busan province. Since Clotfelter(1983), the empirical analysis of taxpayer compliance has attracted increasing attention. However, despite these efforts, our understanding of tax evasion remains surprisingly limited, The fundamental difficulty in empirical work is the absence of detailed and reliable information on individual tax evasion choices. Cross-sectional multiple regression models estimated to examine the factors associated with tax evasion. Multiple regression models were also estimated with data obtained by cross-sectional observations to allow for a clearer identification of the effects of these factors. With our sample data, we are able to construct measures for different combinations of these forms of tax evasion. Our empirical model of income tax evasion alternatively uses age(AGE), total income(TI), and gender(SEX) as the regression factors. The empirical results indicate that tax evasion decreases in age, male. In this paper we provide new evidence on the persistence and robustness of tax evasion and its association with taxpayer characteristics. This study contributes to on-going debates in tax policy concerned about taxpayers` responses to tax considerations. As such, the results od this study should be of interest to the tax authority, taxpayers, and tax researchers.

AIS(accounting information system) is generally defined as the study on information system environment, information system development and operation process, information system user and use process, information system itself, and their interactions, which are related to accountants, accounting problems, and accounting information. The purpose of this study is to review, classify, and summarize the academic research and accounting practice in AIS. The research in AIS can be classified into several categories by the frequency and importance of research: design and operation of AIS, design of accounting database, EDP auditing, decision support system, application of artificial intelligence and expert systems to accounting, information technology, and the conceptual research in AIS. Based on the review of MIS and AIS research in Korean and U. S., the direction of AIS research was also discussed in two ways: academic research and accounting practice. The results showed that (1) the Korean AIS research focused on AIS development and operation, ES/AI, and EDP auditing and internal control, (2) and, the major information system/accounting domain were managerial accounting, auditing and financial accounting.

This paper is the comparative study of entertainment expense. Empirical tests were implemented for null hypotheses that there is no difference of the firm`s amount for entertainment expenditure, the excess percent of tolerated limit by Corporate Tax Law, the usage of credit card in terms of industry, firm-size, and external audit. The motives for research are the only one calculation base of the tolerated limit of the expenditure in terms of firm`s diverse operating environments. Recognizing the difference, this paper may propose the clues that more appropriate calculation considering firm`s diverse operating situations has to be presented. Data were drawn from statements of tax adjustment, which was the point the prior research has not considered. The experiments are made in terms of industry, firm-size, and the external audit. According to the results, the amount of entertainment expenditure and the excess percent of tolerated limit were significantly differed in industry. All of three experimental variables presented significantly different outcome in firm-size and external auditing.

This study aims at developing and empirically testing a comprehensive model of organizational justice derived from the prior theoretical and empirical studies on organizational justice. The study seeks to understand the antecedents to and the consequences are addressed. The first question is what characteristics of the HRM systems determine the levels of perceived distributive and procedural justice. Hypothesis are derived from the two prominant theoretical models, i.e., the self-interests model(SIM) and the group value model (GVM). The first model assumes that people are motivated to fulfill their needs for self-interests, and suggests outcome favorability, outcome importance, and decision control as important determinants of organizational justice. In contrasts, the latter model emphasizes the roles of group-related factors in perceiving justice, which help people express their values in group and organizational contexts. Those factors include neutrality, consistency, accuracy, ethicality, credibility, and reciprocity in the processes of making HRM decisions. All nine factors suggested by the two models are adopted for this study as major determinents of both distributive and procedural justice. The second question of this study is related to the moderating effects of individual differences on the relationship between the SIM and GVM variables and perceived distributive and procedural justice in organizational contexts. The final research question deals with the consequences of perceived organizational justice, specifically job-related attitudes and organizational commitment. Job-related attitudes in this study refer to job satisfaction, job motivation, and job involvement, i.e., the willingness to make contrivutions, identification with organization, and intent to stay. In examining the consequences of perceived organizational justice, the study focuses on the interaction effects of procedural and distrivutive justice on the above six outcome variables. The results show that both SIM and GVM variables significantly influence distributive and procedural justice. However, hierarchical regression analyses reveal that the GVM variables excert more influence has been focused on the consequences of perceived distributive justice with regard to outcomes provided by the organization. The findings of these studies were mostly mixed and contradictory, and thus the implications were limited. In order to overcome these limitations, recent researchers have more attended procedural justice which organizational members perceive in the processes of diverse organizational decision making, particularly in those of HRM decision making. Both research streams are incorporated in this study in order to examine the probable joint effects of distributive and procedural justice on individuals` attitudes toward their jobs and organizations.

The purpose of this study is to find relation of a balance of international payment and globalization of finance when 1980`s between U.S and Japan. Try to examine a factor of inbalance of international payment and a fluctuation of exchange rate under inbalnce. The results of analysis as follows; First, A factor of inbalance of international payment is a dollar-problem which international currency, a change of trade-structure on Japan, a differncity of fiscal policy on U.S and other developed countries, and a surplus-saving on Japan. Second, A drastic globalization of finance permits financing for sustain U.S economy and a great volume of fiscal deficits.

It is a core function for hotels to offer services to tourists. Physical, personal and systematic services have to be complex and harmonized for the function that satisfies customers. But it is sure that all of these services are performed by employees even if there is difference of degree among these services. Thus, hotels should regard recognition of attitudes and behavior of employees as a way for improving service quality performed by employees. The core task of contact persons is to offer services to customers. But it is important that task performance of contact persons needs to extend ability of contact persons demanding mental and physical abilities at once, as well as cooperate with other employees. If this is not accomplished, there comes dissatisfaction from customers as the service quality drops. So, each employee must have team spirit that their task is to offer service keeping the principle of their hotels with self-regulations because if there is a mistake from employee, it badly affects the image of the hotel. Thus, hotels need to improve teamwork of employees as well as to make them share this mind. This study deals with that whether the teamwork affects service quality or not. This study shows the following results. First, teamwork affects the service quality positively. Second, effect factors on the teamwork affect teamwork. Third, most of the variables escept the perception of justice about assessment are different and the average grades of hotels that have high level of teamwork are high. Fourth, there are differences of the service qualities between high level teamwork hotels and low level teamwork hotels. This offers suggestions to managers in the hotel industry. First, strategy needs to be made with thorough analysis and plan since factors that affect teamwork are various. Second, managers have to not only recruit employees considering personality characteristic but also consider personality characteristic during job rotation. Third, managers must attach importance to the behavioral side of contact persons because teamwork greatly depends on the behavioral factors of employees. So it is essential that managers have to understand and practice the behavioral factors to improve the teamwork. Fourth, it has to be analyzed whether the structure of task is organic or not among employees and team members are cooperated each other or not and team members recognize the goal exactly or not. Because the structure of task and clearness of goal definitely affect the teamwork. Fifth, managers must consider the perceptions of employees about wages, promotion and assessment, and improve these problems. Sixth, hotel managers can improve the service quality with improvement of teamwork.

This study shows that the positioning technique can apply to the purchase of the healthcare service, and that the hospitals can increase marketing efficiency. The medical centers need to recognize how customers think of hospitals, why and how customers purchase certain hospital`s service and what factors affect customers to appraise the hospitals or the services. This study suggests competitive strategic main contents among medical centers by analyzing competitive positions of medical centers through measuring selection factors, perception levels, preference levels, and ideal points. The empirical study used the MDS (Multidimensional Scaling) to prove several perception levels by surveying the healthcare service customers. The limits of this study are following. First, the result of this study is not conclusive. The result of this study would be dynamic because customers` preference and the perception level are constantly changing with time. The second problem is a representation of samples because this study analyzes eight general hospitals, which were exclusively in Pusan, due to time and cost limits. The final problem could be from misunderstanding of surveyed subjects for the healthcare service attributes. The subjects could not understand well the healthcare service attributes. Even though this study has some limits, it would be a strategic basic material for the hospitals in rapidly changing healthcare service environment to keep and develop their business.

The purpose of this study is to find job stressors considering organizational characteristics and personal cognitive and analyze relation between job stress and organizational commitment and analyze moderating variables role of achievement motivation, A-B type, social support by personal characteristics, and suggest useful direction in job stress management. The results of this study are as follows. First, job stressors give influence on organizational commitment. Personal relation, carrier development, customer relation give high influence on neglect and customer relation, role overload, carrier development give high influence on loyalty. Second, personal relation, carrier development, customer relation give a negative influence on neglect and role overload gives a negative influence on Loyalty. Third, moderating variables(achievement motivation, A/B type, social support) give significantly influence on neglect and loyalty of organizational commitment. Achievement motivation gives a negative influence on neglect and gives a positive influence on loyalty. A type gives a negative influence on neglect and gives a positive influence on loyalty. Social support gives a negative influence on neglect and gives a positive influence on loyalty.

Economy has been changed from resource-based to knowledge-based with advances in technology. Work in manufacturing operation also has been changed from simply performing specified procedures to applying expertise and creating new knowledge. It means that organizational learning and learning by workers become important in production system and it`s infrastructure. Various organizational learnings(quality circle, job rotation, education and training, and suggestion system for improvement, etc) take place in JIT(Just-in-Time) manufacturing. However it has not been studied theoretically and statistically whether there is a relationship between organizational learning and success of JIT manufacturing. So this study tried to verify the importance of organizational learning in JIT manufacturing with the assumption that JIT manufacturing is composed of JIT practices and organizational learning. This study focused on the impact of both JIT practices and organizational learning on manufacturing performance, and we developed fives hypotheses to test statistical correlations. Before analyzing the empirical data, organizational learnings were categorized as systematic problem solving, knowledge acquisition, knowledge creating, knowledge sharing, and knowledge utilization. Empirical data were collected by direct interview or mail survey from Korean manufacturing companies. The samples were selected mainly in the auto and electronic industries which JIT practices were common. Cronbach`s alpha and factor analysis were used to test the variables` validities and reliabilities, and canonical correlation analysis was used to test five hypotheses. The results indicated that: (1) there was a significant relationship between the use of JIT practices, alone, and manufacturing performance, and kanban and maintenance was significantly related to manufacturing performance; (2) there was a very strong relationship between JIT practices and organizational learning, and all organizational learning variables were significantly related to JIT practices; (3) the combination of JIT practices and organizational learning have strong relations than the use of JIT practices only, and kanban, maintenance, systematic problem solving, and knowledge acquisition were significantly related to manufacturing performance; (4) organizational learning itself was related to manufacturing performance, and systematic problem solving was significantly related to manufacturing performance; and (5) manufacturing performance was related to competitive advantage, but there was not a significant manufacturing performance variable related to competitive advantage. These findings provide support for the notion that JIT practices accompanying organizational learning are useful for Korean companies to increase their`s manufacturing performance and to enhance their`s manufacturing process. And organizational learning enhances the performance of production system. In conclusion, as economy becomes knowledge-base, organizational learning becomes more important in JIT manufacturing as an infrastructure of production system.