This study examines factors that can influence customers' trust in the internet shopping mall by addressing how the types of internet shopping malls (complex mall or special mall) influence the relationship between the factors and customers' trust. This research gives the following results. First, the factors influencing customers' trust in the internet shopping mall are quality of products, quality of product information, transactional stability, and delivery stability. Second, the quality of product information and delivery stability are more positively influencing the customers' trust in the special mall than in the complex mall. The significance of this study is the re-examination of customers' trust in the thriving internet shopping mall and it can help the internet shopping malls to build up their strategy for maintaining customers.

Korean government has administered the various informatization projects aiming to enhance the job performances of small and medium enterprises (SMEs) such as efficient task completion, improved personal productivity, proper data management, effective decision making, improved customer satisfaction, and so on. This paper identifies those factors which affect the job performances through the project of Enterprise Resource Planning(ERP) system introduction to the 30,000 SMEs supported by the Ministry of Commerce, Industry and Energy since 2001. For this purpose, we carried out a survey, and collected 1,022 responses. Considering that the responses to the questions of job performances are in the 5-point cardinal measures, the ordered probit regression has been used. The regression results show that the independent variables which have significant correlation to all dependent variables are ease of use, system reliability, information accuracy and information completeness.

The use of proper e-Business technologies in SMEs in Korea is recognized as one of the important factors in improving their competitiveness. Nevertheless, it is not easy to find significant research on the adoption of e-Business for SMEs. This paper studies on the receptiveness of Korean SMEs in the adoption of e-Business and its competitive advantage.
The model adopted in this paper posits relationships of the organization innovativeness, the CEO support, compatibility, and competitive pressure against the adoption level of e-Business for SMEs and its competitive advantage. A questionnaire was used to collect the data, and a multiple regression analysis and a discriminant analysis were carried out to test the proposed model.
The result of the analysis in this paper shows that the organization innovativeness and compatibility influence on the adoption level e-Business for SMEs. It also shows that the organization innovativeness and CEO support affects the competitive advantage of e-Business in SMEs. This paper also includes the discussion on the implication that the result provides for us.

We studied the IT-based management of foreign buyers as a strategic vehicle of eCRM. To archive this purpose we used 'the relation specific investments->relation specific capitals->relation specific values mechanism' model. Based on the analysis of Textile industry of Daegu/Kyungbuk provinces, we found that the internet-based mutual adjustment and co-works play more important roles in the generation of relation- specific capitals such as trust and commitment than the internet based information exchange and human communication. This result can be explained by the fact that investments for mutual adjustment and co-works promote interactivity greater than investments for information exchange and human communication between firms. As expected, the relation-specific capitals such as trust and commitment were shown to generate the relation-specific values such as the relationship satisfaction and performance satisfaction. This result implies that export companies should invest for the mutual adjustment and co-works aggressively in order to archive the satisfactory relationship with their foreign buyers. Finally, 'the relation specific investments->relation specific capitals->relation specific values mechanism' could be adopted in the study of managing relationships of buyers-suppliers or manufacturers-distributors.

The purpose of this study are to analyze the relation between cluster characteristics and performances in the number of 1000 IT middle and venture business to Teheran valley and Daeduk valley IT core Cluster backgrounds. And to analyze investigate significant difference between characteristics and performances according to cluster type and growth stage.
The results of this study are as follows ; There have significant differences among cooperation networking, knowledge transfer mechanism, market performances and technological performances. And system structure capability significant affected to market innovation performances and trust significantly affected to technology innovation performances. In market performance part, system structure capability have highly relation to market performances.

This study has empirically investigated the effect of the core success factors of six sigma on the quality performance of six sigma through CEO of companies who are leading six sigma operations and the principal promotion groups such as master black belt and black belt, and green belt. Among the core success factors of six sigma, whether a certain type of leadership that CEO demonstrates has a greater impact on the quality performance of six sigma and what influence the success factors have on the quality performance of six sigma depending on the scale of education & training, support infrastructure, prior quality program method, and black belt system operation have been empirically examined. For this, a questionnaire survey was conducted on the six sigma core members who are working at small-sized and large electronic companies in Korea. Based on the empirical analysis, it has turned out that regardless of the size of business, the strong transformative leadership of CEO has a greater positive impact on the quality performance of six sigma. CEO of large company needs to have charismatic leadership while the CEO of small-and-medium-sized Enterprise should display more attentive leadership. It has also turned out that the efficient operation of black belt has a positive impact of the quality performance of six sigma. In case of small-and-medium-sized enterprise, on the other hand, it has turned out that they need to complement their inferior and weaker computer system, business operation, and incentive system and improve the education & training and black belt system.

Due to the global competition and the wide spread of e-business, most manufacturing firms in Korea have implemented or plan to implement the ERP in the near future. In this paper, we suggest the model for measuring the ERP performance based on the BSC(Balanced Scorecard), and empirically test the impact of the ERP on the organizational performance in the manufacturing firms. To this end, the 356 questionnaires are collected and analyzed. The results show that there are significantly different between the firms implementing the ERP and the firms not. In addition, the size of firms, usage, and end user satisfactions influence the ERP performance.

This study examines the evaluations of new-growth-driving companies (NGD, hereafter) in capital markets in and after their initial public offerings (IPO, hereafter). When small and medium sized firms experience capital needs, they would undertake IPOs to raise additional capitals from the public investors. The IPO prices would represent the institutional investors' evaluations in the primary market, and trading prices after the IPO would reveal public investors' evaluations in the secondary market. We examine whether NGDs have differential investors' evaluations in capital markets, compared to normal firms.
We find that NGDs get more favorable evaluations in the primary market. The difference between IPO prices and ex-post efficient values are significantly greater in NGD firms than in non-NGD firms. This result implies that NGD firms get more favorable market reaction in the primary market. However, the investors' reactions to NGDs in the secondary market are not significantly different from other normal firms. Our empirical results as a whole support the view that qualitative considerations in evaluating NGD firms are important in the value evaluation process in capital markets.

The objective of this study is to analyze the effects of SBC(Small Business Corporation) funding program on the small-sized and medium-sized firms in terms of financial performance. To do this, we devide the samples into two groups based on the size of employees. In measuring the financial performance of each group, we consider the financial characteristics (such as asset size, operation rate, debt ratio).
The results of this study show that, in general, SBC funding has larger impact on the growth rate of the medium-sized firms than that small-sized of the firms.
The results of also show that asset size has a significant positive effect on the sales growth. Operation rate and debt ratio have significant negative effects on the sales growth among small-sized firms
This finding indicates that SBC funding should be distributed differently between medium-sized firms and small-sized firms in the future

I devised this study for setting up the location marketing policy that was the most suitable to medium and small-sized enterprises.
I analyzed what kind of relationship was existing between a level of the location environment, that an enterprise had, with industrial classification, location style, production system, and business scale in ChungBuk Province.
For this, I classified 3 factors and analyzed location environment levels of an enterprise. First factor is 'an assistance policy factor' which is composed of assistance policies of local governments and central-government. Second is 'an accumulation factor' which is composes of the same category of business or accumulation of an allied industry, the abundant selling market, innovative industry atmosphere, and accumulations of various innovative organs such as a college, a research organization. Third is 'a location base factor' which is composed of a desirable information communications net and accessibility on wide area traffic networks such as an airport, a railroad, an expressway.
I also analyzed three location environment levels of industrial classification, location style, production system and business scale. As a result of this analysis, I found that there was clear difference on a location inclination because of each enterprise' priority of a location environment level.

This study is the first microanalysis of the bank selecting criteria of small businesses. When limiting this study to flower shop business, we find there are four characteristics in their bank selection. First, flower shops tend to have transactions with the established banks, rather than searching for diverse means of financing. Second, in flower shop business, self-financing is critically important. Third, the number of the flower shops that have transactions with regional financial institutions is much smaller than that of the flower shops that do not have such transactions. Four, the types of sale shows correlation only with the necessity of government financial assistance.

This study tests whether earnings management in the small and medium-sized corporations is more heavily undertaken after the introduction of the deferred tax accounting in 1999 than its pre-adoption period. The sample consists of small and medium-sized corporations on the Korean Stock Exchange as well as KOSDAQ Stock Market for the period from 1996 to 2004 with December 31 as its fiscal year-end.
We hypothesize that management would try to manipulate its figures to eliminate potential deferred tax effects after deferred tax accounting is introduced.
In the study, the modified Jones Model is used for the computation of the discretionary accruals. Also, the sample firms are divided into four different groups distinguished by the adoption of deferred taxes in the pre-adoption and post adoption periods of deferred taxes. The t-test indicates the significant differences in discretionary accruals between pre-adoption and post-adoption periods. The regression analysis with several control variables also shows the significant deferred tax variable, which supports the hypothesis.
For further analysis, sample firms that have adopted the deferred taxes are divided based on the incentives in earnings management, which are to increase income or to decrease income, and a cross product between the deferred tax effect and earnings management incentives as relevant dummy variables. The result shows the significant statistics of the dummy variables, which are consistent with the hypothesis.
This implies that earnings management of small and medium-sized corporations would take place after the deferred tax accounting is introduced. Furthermore they additionally changed the amount of earnings management especially if they want to decrease the income numbers. This paper would contribute to the accounting literature by providing another type of confirmation in earnings management which will attract interest and attention of standard setters, regulators and other accounting information users.