The purpose of this research is to identify important factors influencing the implementation intensity of ERP system in small to medium sized firms. We identified seven relevant factors - perception of ERP system value, easiness of ERP system, uncertainty of environment, support of CEO, goal clarity in ERP investment, clear measurement of performance, and implementation period. All of these factors except uncertainty of environment are shown to have a positive impact on the intensity of ERP implementation by small retailers. The intensity of ERP implementation also had a strong influence on the performance of ERP system. Finally, we discuss theoretical and managerial implications of the findings and suggest future research directions.

Today's organizations are undergoing constant and substantial change due to many internal and external forces. Employees experiencing change often feel a loss of territory, are uncertain about what the future holds, and may fear failure as they are faced with new tasks. This study examined the mechanism by which determinants influence the acceptance of organizational change using a sample of 334 employees at small and medium-sized enterprises in Korea. Results indicated that acceptance of change was positively related to job's self-efficacy, job motivation, procedural justice, supervisor support, and organizational climate, but not to job autonomy. This study provides an initial attempt to understand the variables affecting perceived acceptance of change by offering the suggestion that individual, job and organization-related factors are all important antecedents of acceptance of change. The implications of these findings are discussed and directions for future research are presented.

This research investigated components of service quality construct and service value on the small and medium hospital. Also this research investigated the relationship among service quality, service value, customer satisfaction and service performance. Through the empirical research, we examined each hypothesis and summary of result analysis are as follows. We found out that service process quality and service value have positive effect on customer satisfaction respectively, and of service quality, intangible service quality only has positive effect on service value.
Therefore, we reached the conclusions that the quality components of medical service in small and medium hospital work as positive elements, and though this components, they can accomplish a customer satisfaction. The implications of this research are as follows. First, the medical service quality works as important factor on customer satisfaction. Second, since customer satisfaction has deep relation to service performance, they should totally concentrate on concerns on the improvement of medical service quality.

Development of a Merchandising Evaluation Framework
for Internet Shopping Malls


Kwangho Park(Dept. of Business Administration, Hanyang University)
Donghyun Baek(Dept. of Business Administration, Hanyang University)
Hyunchul Jeon(Dept. of Business Administration, Hanyang University)
Jongyun Seo(Dept. of Business Administration, Hanyang University)


In digital era, internet shopping malls are recognized as one of the most mature sale and distribution channels. For efficient operation and profit maximization, it is required for the internet shopping malls to evaluate the appropriateness of their product mix, i.e., merchandising. However, the merchandising evaluation has not gained enough attentions in most internet shopping malls in spite of its strategic importance.
This study suggests a framework for merchandising evaluation in internet shopping malls. The framework is designed to support the evaluation of merchandising from four perspectives: profitability, soundness, growth rate, and stability. The framework is applied to a community-based internet shopping mall to evaluate the applicability of the framework. It is expected that the framework contributes to successful operation of internet shopping malls.

The exact evaluation of the production capability for manufacturing industries gives an important factor for searching a loss. The capability constraints resource proposed by the theory of constraints requires an efficiency maximization for the subject of production, but a lack of objective evaluation for the production capability has a limitation for the presentation of method for the pursuit of efficiency.
Therefore, this study will classify the concept of production capability into the possession capability and actual capability. In addition, the differences between the capabilities were classified as the fluctuation and subordination and investigated by using an empirical analysis for the situation occurred in manufacturing industries.
The cause of loss for the capability possessed by the subject of production is the factor of fluctuation by 9.7% that was largely raised by the present papers or fields of production as followed by the analyzing in this paper. In addition, the factor of subordination that was not considered in the viewpoint of the difficulty of quantitative evaluation compared with the factors of fluctuation was presented by 9.3%. This fact presents that the factor of subordination will be considered as an important factor for searching a loss together with the factor of fluctuation in order to increase the productivity. From the investigation for the major items for these two factors, the factors of fluctuation were presented as a pausing of facility and lot change and the factors of subordination were ordered by the small lot and complicated works. The results shown that the improvement capability is the subject of centralization to make a maximization of the efficiency of capability constraints resource.
Therefore, this study propose a direction for the elimination of constraints resource by applying a structural analysis for a loss in order to verify the constraints resource of production capability and maximize the use of the subject of production.

This study has proved the effectiveness of tax reduction system in the tax assistance system now performing in korea sampling firms are based on small & medium company and large company and the analyzing period are from 2000 through 2002 for 3 years
The results obtained from these analyzing methods and procedure are as follows:
First, the analyzing results from the difference of tax burden rate have been proved to be significance between the firms of tax credit benefit and the firms of non tax credit benefit from 2000 through 2002 for 3 years,
Second, in the analysis of firms' classified style, there is a significance on the difference of the tax burden rate in the kse and kosdaq, the large firms and the small medium firms, the manufacturing firms and non-manufacturing firms.
Finally, the analysis on the effectiveness of the tax reduction, special tax reduction for small and medium firms, investment tax relief for small and medium firms temporary tax relief for investment has a statistical significance, but there is statistical significance only in 2000 in tax relief for improving the firms commercial note system, research, and facility investment for man power.
This study has showed that the effectiveness of tax reduction system is valid on the tax burden rate depending on the benefit and not significant in the other part.
According to these results, the effectiveness on the specific tax reduction system can be valid but it can not be debated to be valid on the whole tax reduction system.

This study is to research on the characteristics of interfirm relationship. On the basis of theoretical and empirical researches related to transaction costs, resource-based view perspective, hypotheses were formulated to test the characteristics of the relationship between headquarter and branches empirically. For the empirical data of this study, 141 branch managers of direct selling were ed as subjects, and data were collected through interviews and surveys. The results show that physical asset specificity has positive relationship with the performance. In knowledge sharing, education, information sharing, and the degree of IT utilization also had positive relationship with the performance. Finally, trust was statistically significant.

The purpose of this study is to investigate the structural relationships between cognitive characteristic, relationship quality and purchase intention. The data were analyzed with LISREL. The major findings of this paper would be summarized as followed:
First, interactivity and product perception had a significantly positive effect on brand satisfaction, while perceived risk had a significantly negative effect on brand satisfaction.
Second, brand satisfaction had a significantly positive effect on brand trust.
Third, brand satisfaction and brand trust had a positive effect on purchase intention.