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Modern industrial societies have come to the informalization era with the development of scientific techniques. So various industrial countries have pursued frequent intercourses to keep the international relation of cooperation in the international society complicated day after day, and have prepared a channel of information to induce to the international harmony immediately and international justice is suggested. Thus the weight of convention in hotel industries is very important. An overriding condition in the increase of hotel profits through a holding of conferences is the level of facilities, and therefore conferences holding activities may not be effectively deployed without better facilities than other hotels. Upcoming hotel convention facilities will be also visited by a lot users, and the increase of importance for them will get more anticipated. Therefore the weight of hotel convention facilities will be gradually higher in a national view holding mammoth events like ASEM, 2002 year`s Asian Games, World Cup Football Games, and also n a domestic view of facilities holding various scholarly seminars, group meetings, events held in cities. Conference planners think that a marketing strategy of distance, expense, approachment, conclusion of thoughts, and the examination of the perception of planners crucially influencing on the selection of conference facilities in order to maximize entries when select holding sites are required. Now a study on the influence of chief objects(conference planners and entries) of international conferences on the selection of conference facilities has not been performed.

This study aimed to apply DEA(data envelopment analysis) method to analyze the development and operations efficiencies of product lines in an automotive components manufacturing company. DEA method was primarily used to evaluate relative efficiencies of not-for-profit organizations or programs. However, this study has show that DEA is successfully applicable to the manufacturing companies. As for DEA input factors, production line space and number of workers were selected to reflect operations management. Development lead time, total development investment, and the newness of development technology employed were selected to reflect development effort. Yearly sales amount, production capacity, number of different cars the product lines fit, quality cost claimed and line stop hours at the auto makers assembly lines due to the unsatisfactory deliveries were selected as for DEA output performance factors. 30 product lines were investigated and 12 of them turned out to be inefficient, and 7 of those 12 were under 80% efficiency. However, we could make a conclusion that most of the product lines performed their best or near best technical efficiencies. Those inefficient product lines were distinguished with the reference of efficient dominant product lines. In addition, the amount of slacks for each input factor was computed by the sensitivity analysis of DEA. All these DEA results were utilized to improve the production effciencies of the inefficient product lines. Cost reduction, quality improvement, development ability improvement, and specialization were recommended for each inefficient product lines. Also, those results can be benchmarked for the new product development project in planning lead time, investment amount and new technology to employ. Solvers in Microsoft Excel was used to solve many LP problems in DEA method. We should note here that Excel Solver was very convenient in data manipulation solving LP problems.

This report aims at development of department of Tax & Accounting Information curriculum appropriate to specialty of Junior college for 2+2 education, based on the thoughts that is necessary to set the skill and the conception rightly through the knowledge and the theory about the whole field of management, to provide a continuos and consistent education, to produce graduates required at enterprises. For that, considering function and roll of the Junior college, curriculums which have been opend and managed as a major study, the level of knowledge which is required to the men who is in charge of practical information business at demand site, subjects which is desirable to be a major study, the knowledge which is required to the graduates in present and future, a condition of education investment.

Our small and medium-size enterprises have many problems in spite of their importance and roles, because of small in size, the limit of fund raising capacity, underdeveloped technical level, aged facilities, and premodern administration. This study has been explored desirable directions for reforming tax-incentive policy, has been explored the present problem on tax-incentive policy in Korea. The goal of this study is to explore desirable directions for reforming tax-incentive policy. With that goal in mind, the study first reviews theoretical backgrounds of tax-incentive policy, and then discusses the current status and problems of tax-incentive policy in light of strengthening firm`s competitiveness in a way that is compatible with the new world economic order and the nature of our economy. I suggest the following improvement devices of the small and medium sized enterprises tax supporting system. First, there is a need for the positive and active attitude of government about small and medium sized enterprises tax supporting. Second, to raise the efficiency of tax supporting policy, there is a need for of selectional, differential reinforcement of tax supporting. Third because present tax deduction regulation law is applied to both small-medium sized enterprises and general high enterprises, there is limit of efficient tax supporting is case of small and medium sized enterprises. So government needs to make and use `Special Law for Small and Medium Sized Enterprises Tax Deduction Regulation` for more effective tax supporting.

This paper summarizes that traces the development of IT(information technologies), AIS(accounting informations systems) and IT auditing(information technology auditing) from its beginning to the present day, and outlines the various effect of development of IT and AIS on IT auditing in a computerized business environment. IT auditing is the process of auditing computerized information systems for attest, efficiency and effectiveness objectives, as well as using computerized tools in the performance of the audit. The number and variety of accounting systems and client with computers greatly increased, and the need for theories and skills required to handle the audit of computerized data significantly increased. Therefore, this need drove the development of IT auditing. The auditing profession must respond to changing information technology to be able to both cope with the technology as it affects the business environment and audit such technology, as well as to harness the technology and apply it in its auditing techniques.

It is certain that EC(Electronic Commerce) applying the internet will be activated in the knowledge society of 21 century based on IT(Information Technology). Though this change of social environment helps the useful information resource available to expand, it looks like that the rapid inclease in lots of information to gather makes to spend more man power and costs on job of information source collection than before and now. Therefore the most urgent part for the business process reengineering in work of information service center is the business of information source collection. The job of information source collection is the core part in organizations and facilities. These organigations and facilities have to establish the policy of the information source stock which they should possess and also worker should endeavour to configure the kernel information source stock constantly. I assert that they need to ensure a specialty with the improvement of business process accompanying choosing the information source. Especially, in a case of purchasing foreign information source by request of information users so on they have to replace the job of information source using agency with direct dealing using EC. This Business Process Reengineering will cut down on expenses, ofter the transparency of information source collection and also give the users confidence.

After World War Ⅱ, the U.S. played an important role in the multilateral free trade system centered on the GATT. The U.S., the world largest market economy, will continue to have a large influence on the direction of the world trade system. U.S. trade policy has evolved from progressively furthering liberlization through the end of the 1960`s to standing against liberlization and bowing to protectionist pressures in the 1970`s and thereafter. The Section 301 approach and regionalism appproach, which have increasingly characterized recent U.S. trade policy, both tend to support interesta of U.S. export industies and perhaps can lead to export protectionism. As a result of these developments, U.S. trade policy as a whole is presently fairly protectionist. U.S. trade policy has become increasingly protectionist and this trend will probably continue into the foreseeable future, A fundamental change in U.S. policy-makers` thinking is indispensable in order for U.S. trade policy to return toward trade liberalization.

In these days, the role of information system has been changed from just a supplier of hardware or software to that of comprehensive information systems service. In this issue, it is essential for it to have the service quality in information systems. But until now, many studies on service quality in information systems using only one measurement, SERVQUAL, has carried regardless of their types of speciality of industries. so it is natural that we have a lot of problems on measuring the service quality in information systems. In this study I used a new evaluation viewpoints to measure the service quality in information systems and they are the bases at this study. by using them I could get the 6 dimensions of making service in information systems. The results are followed as; First, the result of analysing dimensions of service quality in information systems was divided into 6 quality dimensions such as information of output, assistance, attitude of service supplier, supplied equipment and facility, the operation of equipment and facility, the use of information. this measurement give several different service quality dimensions and indexes than those of present SERVQUAL method, and gave an example of the necessity of making a new appropiate method on measuring service quality. Second, the extracted dimension of service quality in information system influences on user`s satisfaction was all of the 6 dimensions were statistically significant effected-variables. These dimensions of service quality in information system should be significantly considered in making strategy. Third, there has been a lot of argument among scholars how to measure service quality. The consequence of effectiveness test in information system shows that perception score, the measured only by performance could explain the user`s satisfaction much better than the model which is carried on [expectation - perception]. It seems that next studies had better consider the differences in user`s expectation degree consisting dimensions of structured quality to make and establish a new service quality management strategy in information systems.

Positive result is as follows : (1) sex : male, 68.18% female, 32.82%, (2) age : 30, 36.82%, 31∼45, 45.91%, 45 over, 17.27%, (3) occupation : the blue color, 49.09%, the white color, 50.91, (4) school service period : over 5 years, 27.27%, (5) salary : 1,000∼1,500 dollars a month, 39.09% Consciousness of employees : The important point of the white color employees is achievement of work, while the first thing of the blue color employees is security. So there is a difference between the present and the past in that both groups put much weight social and mental satisfaction than economic satisfaction. The white color wants promotion while the blue color wants economic rewards because of their school satisfaction in the point of value, but the blue color also thing that economic satisfaction is important too. And both groups have a positive thought about co-worker and their family, so they can sacrifice themselves for each other. Most employee think their job as a second home except some white color. And obeisance to the senior is common in the blue color but the same is not true in the white color. Both group have a clean way of thinking in division between family and company. Most employees want to spend their weekends of holidays with their family, but some want their own life. And most employees want to get a house than get a car, but high level white color want to buy a car first. Most employees also want to work in a big company and lead a same kind of job. Models of effective Leadership in Venture Business : (1) point of view about the superior : human, democratic, (2) free conversation with the superior, (3) respect the superior, (4) the reason of respecting the superior : human, entrepreneurship, leader pull, system power, and audience push, (5) the reason of not respecting the superior : not human, authoritative The current point of this paper is that the challenger, entrepreneurship, leader pull, system power, and audience push is more effective than the work oriented leadership or employee-oriented leadership which is effective in Venture Business.

The aim of opening segment information on the financial statements is useful for the user of the information to decide with it. The methods of the segment information on the financial statements are based on the business department, region regarding to the business size, contribution of the profit, and trends of the growth. There are some deficiencies on the opening the segment information on the financial statements in Korea. But the opening of the segment information seems to be essential for the global economy system.

모든 어린이들은 현재 구매하는 소비자이면서 부모나 다른 동료들에게 구매의 영향력을 행사하는 역할을 하며, 아울러 이들은 모두 미래의 소비자로 볼 수 있다. 그런데 이러한 어린이들과 관련되는 시장은 최근에 급성장함에 따라 이들을 대상으로 하는 광고시장 또한 중요한 위치를 차지하고 있다. 본 연구에서는 광고가 어린이들에게 어떻게 인지되고, 구매태도를 형성하는 과정, 은유적인 광고내용, 그리고 Piaget의 인지발달 이론 등에 관하여 살펴보았다.

This study is about ERP system, an integrated accounting information system, now being gradually introduced in practice by the firms. There are several types of ERP systems provided by different companies ; AVALON, BAAN Ⅳ, BPCS CLIENT-SERVER, ORACLE and so on. Among them, I select R/3 system, developed and globally distributed by SAP software company, to review the characteristics and functions of the sub-modules of the system. Especially, this paper focuses on the Financial Accounting(FI) module of the R/3 system, to review how the sub-modules are constructed and what their functions are. Finally, it suggests possible requirements for successful implementation of the system into the firms.

This study is forced on hot issue at workplace in 21C, the labor relationship. Nowadays, the surroundings are being changed very rapidly. The coercive labor relationship can`t be stand anymore as well as a new paradigm of this issue is required. These changes are triggered by IMF crisis and during this crisis the activities of union were shrunken and this made the phase of union weak. From these kinds of change, we can`t but think about a new labor relationship at workplace in 21C. Firstly, We have to keep the paternalistic labor relationship and we have thought ourselves have the same fate because we brought in confucian discipline, so, from this point of view, employer & employee had better try to solve concerned problems in this stand point. Secondly, cooperating labor relationship should be settled. Employer & employee will get the bigger share for their performance with it for long term. Thirdly, the increase of involvement of union on management. Both sides, employer Vs employee, will make a positive result from it in condition that the employer gives chances union to participate in management issues. Fourthly, co-operational union relationship is recommended. The time that employer abused the labor force to get a lot of wealth has already gone. Both sides should think they are partners and do his best in his own field. Fithly, the principles of union relationship should be preserved. Employer & employee have to keep the principles in solving concerned issues on the base of mutual reliance. Sixthly, effective & open communication routes are desirable and encouraged. Employer & employee can easily communicate with each side to handle the issues about management and other things. The development of labor relationship in our country is quite insufficient compared with other developed countries, but we overcome economic crisis with wise and this will be the our asset to develop and settle the co-operational labor relationship for the future. This thesis didn`t suggest the model of how we can develop and settle the right direction of labor relationship for the future. So I hope researches of making new modeling of labor relationship begin based on this study.

This study is to take aim at the improvement guidance of word processor education. I suggest the improvement guidance of word processor based on this study. The contents can be summarized as followings. First, reorganization cycle of the text book related to word processor has to be shortened. And deep learning activities has to be done after preceding the development of subsidiary text book to promote efficiency of practice. Second, actual education should be done with hte upward readjustment to study completion unit to guide contents of textbook systematically. Third, the school authorities should equip computer of good performance. But if it`s not possible realistically, school authorities should provide LAN(Local Area Network) system to be used for students.

This paper analyzes the transaction patterns investors use to avoid capital gains by studying data which reflects the patterns over-the-counter juridical persons use on days of public notification. It also provides a practical application of its findings. Theoretical studies are reviewed by investigating the existing studies and the practical application of their theories, and after taking the peculiarities of Korea`s existing systems into account, the study`s assumptions are set up. The study conclusively finds that the public notification and practical application of taxation for capital gains of unlisted stocks has a negative influence on the turnover of stocks. The turnover of stocks with a(+)earning rate increases more than those with a(-)earning rate because investors want to reduce the burden of taxation in December. The study finds that listed companies are also affected: When the practical application of the taxation for capital gains is adapted, there may not only be a locked-in effect of turnover in the beginning of the taxation year but also a severe locked-in effect throughout the entire taxation year. In the event that taxation is widely adapted for listed stocks in the future, the results of this study can be used to minimize taxation shock.