FRACTIONAL DIFFERENTIATIONS AND INTEGRATIONS OF QUADRUPLE HYPERGEOMETRIC SERIES

Bin-Saad, Maged G.,Nisar, Kottakkaran S.,Younis, Jihad A. Korean Mathematical Society 2021 대한수학회논문집 Vol.36 No.3

The hypergeometric series of four variables are introduced and studied by Bin-Saad and Younis recently. In this line, we derive several fractional derivative formulas, integral representations and operational formulas for new quadruple hypergeometric series.

태양열 건조 시스템에 관한 실험적 연구(Ⅱ) - 벼의 태양열 건조 특성 -

고학균(Koh Hak-Kyun),김용현(Kim Yong-Hyeon),송대빈(Song Dae-Bin),박재복(Park Jae-Bok) 한국태양에너지학회 1991 한국태양에너지학회 논문집 Vol.11 No.3

곡물 bin을 이용한 벼의 건조실험을 수행하여 상온통풍건조 시스템과 태양열 건조 시스템의 건조 특성을 비교하여 분석하였다. 태양열 건조의 시뮬레이션 모형에 대한 컴퓨터 프로그램을 개발하였으며 시뮬레이션 모형에 의한 함수율의 예측치는 실측치와 전체적으로 일치하였다.<br/> 또한, inverter를 사용하여 벼의 건조 상태에 따라 송풍량을 적절하게 제어하는 송풍량 제어 시스템을 개발하였으며, 개발된 송풍량 제어 시스템을 통하여 에너지 절약 효과를 얻을 수 있었다. In-bin grain drying experiments were performed to investigate the drying characteristics between natural air and solar heated-air drying system of rough rice. A computer simulation model for solar drying system of rough rice resulted in a good agreement between the experimental and predicted moisture content.<br/> In order to save the electric energy consumption of fan, airflow rates control system using inverter was developed and resulted in the effect of energy saving.

경영컨설팅 분야 캡스톤디자인 수업 사례 연구: H 대학 재직자 중심 학과 사례를 중심으로

임욱빈(Leem, Wook-Bin),황영아(Hwang, Young-Ah) 한국경영교육학회 2021 경영교육연구 Vol.36 No.6

[연구목적] 본 연구는 경영컨설팅 분야의 캡스톤디자인 수업운영 모형을 개발하여 적용하고 그 효과를 검증함으로써 경영컨설팅 분야 캡스톤디자인 수업 운영에의 시사점을 도출하고자 수행되었다. [연구방법] 본 연구는 캡스톤디자인의 개념, 운영체계 및 절차에 관한 문헌 고찰을 토대로 산업체 멘토를 선정하여 15주로 구성된 캡스톤디자인 수업을 설계하고, 수업준비, 수업, 종료 단계에 따른 학습자, 교수자, 산업체 멘토의 역할을 포함한 수업운영 세부 절차를 마련하였다. 이후 설계된 수업운영모형을 적용하여 수업을 진행하였으며, 수업성과 및 만족도 분석을 통해 수업의 효과를 검증하였다. [연구결과] 설계된 수업모형에 따라 학습자들은 3팀으로 나누어 팀별 주제 설정, 과제계획서 제출, 프로젝트 수행, 프로젝트 평가 등을 수행하였으며, 교수자와 산업체 멘토의 프로젝트 진행 지원과 피드백이 이루어졌다. 수업 운영 결과 기존 습득한 전문지식을 바탕으로 실무에서 요구하는 실제적인 역량 함양, 선행학습 내용의 종합적 적용 측면에서 캡스톤디자인 수업의 효과가 확인되었다. [연구의 시사점] 본 연구는 경영컨설팅 분야의 캡스톤디자인 수업에 있어 학습자, 교수자, 멘토의 역할을 체계적으로 제시하는 수업모형을 제시했다는 점에서 의의를 가지며, 향후 경영컨설팅 분야 수업설계의 기초자료로서 활용될 수 있을 것이다. [Purpose] This study was conducted to derive implications by developing and applying a teaching and learning model in the field of management consulting using capstone design, and verifying its effectiveness. [Methodology] In this study, a 15-week capstone design class was designed by selecting industrial mentors based on a literature review on capstone design. After that, the class was conducted by applying the designed class model, and the effectiveness of the class was verified through the class performance and satisfaction analysis. [Findings] According to the designed class model, the learners were divided into three teams to select a topic, submit a task plan, perform a project, and evaluate the project. Support and feedback from instructors and industry mentors were provided. As a result of the class operation, the effectiveness was confirmed in terms of developing the competency required in practice and comprehensive application of the contents of prior learning based on the previously acquired professional knowledge. [Implications] This study has significance in that it systematically presented a teaching model for the capstone design class in the field of management consulting.

On Cultural Identity Construction in David Henry Hwang’s Chinglish

( Xie¸ Bin ),( Kim¸ Taehyung ) 동국대학교 영어권문화연구소 2021 영어권문화연구 Vol.14 No.2

This study aims to interpret the construction of cultural identity in David Henry Hwang’s Chinglish from the perspective of Homi Bhabha’s cultural translation theory. Cultural translation signifies a strategy of cultural survival, aiming to give each unique language tradition or cultural text its own space. In the play, the playwright displays the ambivalence of the collision between Chinese and Western cultures through the performance of the protagonist Daniel on the Chinese cultural phenomenon “guanxi,” ensuring the likelihood of cultural negotiation. Using hybrid strategies with the protagonists’ languages, cultures, and identities, the playwright undermines stereotypes of the East held by the West and successfully overthrows the hegemonic position of the colonialist culture. Furthermore, through intercultural negotiation and hybridity, each language tradition or cultural text acquires its own living space and creates new meanings in the Third Space, thereby creating a new cultural identity.

On the Modernity of Willa Cather’s My Ántonia

( Zhang¸ Bin ) 동국대학교 영어권문화연구소 2020 영어권문화연구 Vol.13 No.1

Willa Cather is a prominent female novelist in the early of the 20th century, when the modernist novel was taking its form and expanding its influence. Though it is mostly for her realistic and stylistic writing that Willa Cather takes an important place in American literature, her work My Ántonia bears the stamp of modernism both in the writing techniques and the modernist theme. In this paper, My Ántonia’s modernity was analyzed from the use of modernist techniquepolyphony and the modernist theme of people's existential dilemma and the motif of death. To begin with, the characters in this novel have their own independent consciousness and can voice their own understanding of the world equally and freely, and therefore, My Ántonia is definitely what Bakhtin called the “polyphonic novel”. Besides, Jimmy’s life trajectory manifested the modern people’s existential dilemma in the capitalist society. Last but not the least, the motif of death keeps recurring in this novel, which is quite impressive and symbolic. The death story symbolizes the despair of the migrants in America superficially, the despair of the human beings in the large and deep.

초등학교 구강보건교육을 위한 코스웨어 개발

최빈아,정창곡 韓國保健敎育.健康增進學會 2003 보건교육건강증진학회지 Vol.20 No.2

The purpose of this study was to develop game style courseware in oral health instruction for elementary school children. The manufacturing equipment and languages which were used to develop the courseware were : Photoshop version 7.0, Illustrator version 10.0, HTML, Dream Weaver MX, Editplus, CSS and Java - script. The data base was built up by using PHP and mySQL over Internet Explorer version 4.0. The contents of courseware for oral health education were based on the list of oral health affaires of the Department of Health and Welfare, 2002. The story of the game ‘Saving Hayani locked down in a castle of a cavity man’ was developed far the learners to learn oral health by inducing learning motivation. A character named ‘Chani’ was introduced to the learners to be more friendly with the program while they were learning. As the game was made of three step education levels, the learner most pass the prepared test given at each step to advance to a higher level. A database connected to web was constructed to store the scores the learned earned at each step. In conclusion the courseware will help the elementary school children learn oral health care efficiently through the internet regardless of time and space.

非公式組織에 대한 人間關係論的 檢討

姜濱口 서울大學交 商科大學 韓國經濟 硏究所 1964 經濟論集 Vol.3 No.4

Ⅰ. Introduction At the beginning of the 19th century, the entrepreneurs were forced by the pressure of liberal capitalism to engage in large-scale competition for markets and in a merciless fight for the accumulation of capital. But at the same time this pressure had fundamentally changed aspects of labour and life of industrial workers, bringing along innumerable labour problems. During the first industrial revolution, the attitude of the employers towards their workers was characterized by ruthless and usurious exploitation. But by the end of the century they become aware that labour is not inexhaustible, that it is expensive. Moreover, workers get organized in order to defend their value at the labour market and the most elementary guaranties of working conditions. Social legislation became a necessity and has been developed ever since, and the formation of labour groups in enterprises was institutionalized. Gradually managers and administrators begin to take care of organization, coordination and techniques of production, while the classical entrepreneur had only worked for his profit. The changed situation is marked by a growing autonomy of the problems of the enterprise that may actually be considered as an independant social system. The whole field of organization has become of great importance with the rapid development of mechanization and automation (second industrial revolution). In the science of management the problems of organization take a relatively large part as no enterprise would be able to survive without it. The structure of organization has a double character; the first being functional and technical, the second being social. This social structure has been gradually developing into an informal and spontaneous organization. The function of informal organization shall be dealt with and integrated into the system of management in its concern with human relations. It is evident that these can be examined only as far as questions of management are related to them. Ⅱ. Rationalization and Human Relations Approach In a certain sense the techniques of management have become measures for solving problems of labour, the source of the surplus value of capital. The history of management consists of a continuous confrontation of capital and labour, and the development of capitalism can be traced back clearly. R.W. Taylor, for instance, who has played a great part in the history of scientific management (as its founder) wanted to rationalize and institutionalize the method of work by propagating his "science". This "science" relied exclusively on the ideal functioning of capital, but was not at all concerned with psychologic, human and sociologic problems of the workers. Therefore American labour groups were vigorously opposed to this movement of scientific has been worked out and has become the central problem of labour management. This step marked the beginning of the modern management science. It is particularly noteworthy that the human relations approach was based on the discovery that informal organization was existing and functioning and had sprung up spontaneously formal organization background. Ⅲ. The Necessity to Recognize Informal Organization Even if status and role are determined very scientifically by formal organiits members gets stronger in direct contact and preferably outside of official forms; 3) informal relations may serve as a protection from or a defense against the requirements of organization. The development of the capitalist production system at a high level requires doubtlessly a growing indifference towards thoughts, feelings and humanities of workers. But it has been stated that man not only works as homo economicus, but also acts as a social being. It is by this fact that Taylorism has lost its impact. The human relations approach has descerned the positive and the negative elements of informal organization. With this knowledge the establishment of a more rational management system is no longer possible without taking in account the mutual interdependence of formal and informal organization in order to achieve a maximum, benefit of capital. Ⅳ. Informal Organization and the Logic of Situation The two kinds of organizations are inseparably interrelated and determined together the social organization, but they obey to logics completely different from each other. Therefore they cannot be examined in the same way, i.e., the logic of sentiments cannot be replaced by the logic of cost or the logic of efficiency. Nevertheless, there is no denying the fact that both, formal and informal organization, function for the same common aim. In order to answer this demand the logics of organization must be made into one, and that ins where the logic of situation theory or of situation understanding takes its origin. The aim of this logic of situations is the interior comprehension of human activities in management. The theory of human relations gets a new significance in this context as the individual and the social situation are considered at the same time so that the total situation might be more clearly understood. The logic of situations is, by the way, another social technique for management.

後進國經濟政策의 몇가지 根本問題에 關하여

姜濱口 서울大學校 商科大學 韓國經濟硏究所 1964 經濟論集 Vol.3 No.2

Ⅰ. Introduction. In this thesis, some ideas for the possible economic progress in the under-developed countries are proposed. An under-developed country is generally defined as a country with low national income not capable of deciding its course toward development. Though remitted from cultural backwardness, their economical structure is westernized. Approach to the problems of the under-developed countries is to be divided by comparison with the historical study, econometric study, and study on the economic policy. This thesis is based upon the latter. Ⅱ. Political View of Economy. It is dangerous to use history as guidence for development. Nothing common is found between matters of process of the advanced countries' economical growth and the present problems of the under-developed countries. The major difference is the fact that Europe of the 19th century was the precursor of the world and penetrated first into the world market while the under-developed countries of today are under the unbalanced internal economic situation and unfavorable conditions among the world markets, which are not organized in democracy. Ⅲ. On the Agricultural Problems. The agricultural structure of the under-developed countries is characterized by the limited mobility of funds which are formed of incomes from agricultural production, and the low proportion of agricultral investment. Ⅳ. On the Commercial Problems. One of the basic characteristics of under-developed economics is the strong tendency to commercialization. Entrepreneurs' income does not depend upon the formation of productive capital, but upon the exchange of merchandise. The split into innumerable small capitals makes participation of the innumberable agents on each commercial operation. The appearable realization of intermediate gains decreases the productive willingness and the commercial capital accumulation does not serve on economical construction. Ⅴ. On the Industrial Problems. Not only the accumulation of capital is important, but judicious utilization of this accumulated capital in accordance with the established programme is rather more important. It is necessary also to devise the methods permitting for the increase of the labor factor and the economization of natural resources and capital of the production factors. Ⅵ. On Financing Economic Growth. 1. First Aspect. The monopoly is formed, in under-developed economy, by legislative measure such as loose rhythm of economic growth, rarefaction of capital, insufficiency of demands; a group formed by a number of entrepreneurs, as that of pressure. Therefore, the monopoly is not the result of strict concurrence. It is far from advanced economics that the enterpreneurs' profit does not provoke the additional production factors and the decrease of prices. The familiar enterprises contribute negatively toward an important part of economics in underdeveloped countries. Such enterprises are financed mostly by auto-financement. The banks mostly utilize the commercial method and aim at researching customers' solvability and high rate of interest, inclination toward short-term loans which favor speculation and monopoly situation of import-export. The infra-structure is impossible to build by the minor size of private spontaneous saving which could be considered as a by-product of consumption. This matter shows the necessity of appeal for enforced saving. 2. Second Aspect. The transmission of capital from personal possession to that of the state through impositions of taxes makes efficient utilization of it possible, especially, heavy taxes on luxuries, for example, with the aim of controlling the consumation of imported merchandize besides other necessaries. Ⅶ. Conclusion. The inferiority of under-developed countries can not be covered by opportunism of economic policy, but recovery could be achieved through the political policy. Unless an international equality is assured, it is natural that a consciousness of community would be formed among the majority of under-developed countries. The different forms of nationalism aroused by the reason that the political independence depends upon economic force and assures the development power considerably under the terms of non-blindedness.

정상청력인에서 나이와 성별에 따른 DPOAE의 특성

홍빛나,남상길,김진숙 한국음성과학회 2004 음성과학 Vol.11 No.4

The primary goal of the present study was to explore more detailed evidence for the influence of aging and gender effects on the capability of Korean healthy, ears to generate DPOAEs. DPOAEs were examined in series of human subjects, with clinically normal hearing, ranging in age from 10 to 65 years. All 60 Koreans were divided into 6 age groups. Each age group included 10 participants, 5 females and 5 males. The gender effects on the difference between the absolute amplitude and noise floor value in DPOAEs did not exist. The difference increased as the frequency increased. The aging effects on the difference between the absolute amplitude and noise floor value in DPOAEs did exist. The difference increased as the frequency increased but orderly age effects could not be found. The principle finding was that, when compared between emissions in young and old ears, DPOAEs accurately tracked the systematic deterioration of high-frequency hearing in aging individuals. Such results support the need to reestablish the criterion for interpretation of DPOAEs in the elderly.

「리베르만」論爭과 實際

姜濱口 서울大學校商科大學 韓國經濟硏究所 1966 經濟論集 Vol.5 No.1

Ⅰ. Introduction The idea has been accepted for a long time that profit is what keeps going capitalist enterprises and economy. Under capitalism, therefore, the pursuit of maximum profit seems to be its aim without preestablishing any kind of coordination with or program for the whole of society. This kind of reasoning remains true, even if one favours the theory of the purpose of enterprise that has been developed in recent years, the most outstanding scholar in this field being P.F.Drucker, who refuses maximization of profit as the purpose of enterprise by replacing it by "adequate profit" as the first responsibility towards society. In the same way the emerging of managerial society does not oppose the above reasoning either, because the parts played by the capitalist so far will only be taken over by the managers of industrial enterprises. For these reasons it is astonishing that the notion of profit, characteristic of capitalist society, is being introduced into the socialist economy of USSR. The association of the terms of "profit" and "communism" has, at first glance, a shocking effect. The introduction of profit has come about after a series of discussions, the contents of which have been called Libermanism. Liberman, professor at the University of Kharkov, becomes the exponent of new theories in 1962 and after the personal changes at the Kremlin, the discussions of Libermanism are led with more fervour while experiments with a number of his new ideas are being carried through. We have, therefore, reasons to ask: Are the USSR going to let themselves inspire by capitalism and are they trying to adopt profit as a motor for social production? Does this mean a confession of failure concerning economic planning practised until now? Reality is less spectacular: there is no economic revolution in the USSR. The experiments carried out now are rather meant to improve planning than to undermine its foundations. If profit is being introduced into this system its function is very different from that in capitalism. Ⅱ. Evaluation of P.F.Drucker's Theory of Profit P.F.Drucker thinks that his theory about profit and profitability may be applied regardless of any difference in economic or social systems. Thus, according to him, "profit figures are the only thing the management has to go by when it makes his decisions-in a collectivist and planned as well as in a free-enterprise economy. They are inevitably the first yardstick and gauge of performance." And "profitability operates as much under collectivism as under individualism, under government control and government ownership as in a free-enterprise system." The validity of this indiscriminating application is dubious. Profit under socialism, admitted and considered necessary already by Lenin, is clearly subordinated to the principle of planned national economy. The fact that all enterprises in the USSR are nationalized makes profit outside planned economy impossible. And therefore the fulfilment of the plan is "the first yardstick and gauge of performance." Consequently, profit, being "a necessity of survival" to the enterprise for Drucker, need not be so under socialism. The enterprise or its survival does not depend on the profit it makes but rather on the decision of a state which may even close down a profitable enterprise if it is thought necessary. Moreover, there may be enterprises operating with a deficit foreseen in the plan. Under the planned economy therefore, profit is not "the first social responsibility as well as its first duty toward itself and its workers." Drucker further defines profit as "the risk premium that covers the costs of staying in business-replacement, obsolescence, market risk and uncertainty." and that "profit insures the supply of future capital for innovation and expansion." But if an enterprise estimated as important within the plan should not have made the profit estimated in the plan itself, the state will take over the risk premium and supply of future capital. Moreover, there cannot exist any market risk under socialism because there is no free or capitalist market. Finally, we may state that Soviet enterprises, even if they range within the scale of self-financing, are not and will probably never be absolutely autonomous. They all depend on the national plan. In this case, Drucker's theories can only be applied to industrial enterprises in capitalist countries. The fundamental difference stems from the fact that capitalist enterprises work in a system of free market and liberal economy, while socialist enterprises are working principally for the realization of the plan. Ⅲ. Liberman's Theories and the Controversy Concerning Libermanism In order to overcome difficulties in USSR economy and management, Liberman suggested the following points of a reform: The national economic council and the regional economic councils (Sovnarkhozes) must radically improve the means of supply of material as well as of technical needs of enterprises, the present hierarchy bringing about an attitude of irresponsibility. Individual enterprises must be authorized to fix their plans independently. Plans enforced from above that only consider the output, force enterprises to dissimulate their reserves and keep them from operating according to their full capacity. Instead of having the Gosplan fix very strict plans annually, its powers would be reduced to only drawing up general outlines being forwarded through the sovnarkhozes. They would contain mainly control numbers and stretch over a period of two or three years. In order to make planning more attractive, enterprises should have the possibility to get into direct contact with suppliers and consumers within the limits set by the control indices. The managers would have large influence and, after having consulted with their own committees of production, would have the right: To determine the structure and the personnel of the enterprise within the general frame of members and salary budget assigned to them by the Gosplan; To refix salaries more or less raised above the standard type salary; To refix prices in order to enhance the functioning of any section of the enterprise; To extend loans for housing projects and other social services. These propositions are directed towards a large decentralization. Their main importance would be to make the managers, up to now blind executives of a strict plan, real heads of enterprises. These propositions of Liberman have been attacked by two sides; by those reproaching him of going to far and by those thinking his suggestions of reform insufficient. The conservative theorists hold the opinion that the index of profit proposed by Liberman is not applicable in all enterprises of different sections and they favour a less strict system of leaving a certain margin for each case where the plan has to be adopted. For them a general spirit of reconciliation in economic administration would be sufficient to dissolve a too rigid tutelage. The result, according to them, would both benefit the fulfilment of the plan and safeguard the rights of the enterprises. Other more progressive theorists, e.g., Nemchinov, a menber of Academy, criticize that Liberman has not brought up any new idea concerning the formation of prices, nor the fiscal system of the enterprises. Moreover the index of profit does not show anything but the relation between profit and productive capital. It shows a result but does not go into the details of production. The relationship of subordination of the enterprise under the planning authority must therefore be changed and the enforced plan has to be substituted by a plan based on a mutual contract. The volume of production and the provided quality would no longer be considered as a task but as an obligation originating in the freely negotiated contract between the planning offices and the enterprises. Secondly, prices should be remunerative, according to quality, novelty of a product, etc. In the third place, an enterprise must be able to obtain, without too long delay, all equipment and material necessary for its production. Last, not least, the mentality of the managers has to be trans formed; they must learn to care personally for economic administration of their productive capital. Ⅳ. Experiences with Libermanism and the Contents of Economic Reforms in the USSR The procedure of putting theoretical suggestions into experimental application has more and more often been practiced in USSR in many fields. These experiments have not only been carried through in the case of Libermanism, but also, e.g., applying to forms of organization for operation in enterprise, new methods of financing, techniques of accounting, methods of establishing plans for enterprises, reforms of the premium system, new systems for encouraging innovations, etc. But the experiment that roused rumours in capitalist countries, speaking of a "return to the free market," "sovereignty of the consumer," "abandoning of planning," was the one that dealt with direct contracts between supplying enterprises and their customer enterprises. This method has been applied for the first time in two enterprises, "Bolshevichka" and "Maiak", which are both manufacturers of ready-made clothes. The plan was made up for them after contracts had been signed with the customer. This means that both enterprises make first contracts with retail firms that have, on their side, to respect the demands of their customers. The contracts define the quantity, the quality, the prices etc. of the product. The plan is approved afterwards by the central planning offices. Moreover, both enterprises are free to choose whatever method of execution they want and are thus freed from the habitual normalization in the field of use of raw material, labour, etc. Finally, the result of their activities is evaluated according to the ealization of their production plan (as before) and to the level of their benefit (new system). After six months of experimenting in both enterprises, positive results have been announced. Consequently, the government seems to follow the same way now, extending the application of reforms to a greater number of other enterprises. It decided also in favour of a progressive reform towards greater subtlety in economic organisms and lans. The philosophy of this reform program consists in assuring harmony between national planning and balanced management of individual enterprises. Ⅴ. Evaluation of the Soviet Economic Reform and Its Problems Even if we can speak of great revisions in Soviet economy we must however delimit it. All measures towards reform are neither concerned directly with the principle of planned centralization nor, of course, with the fundamental principle of the state as owner of the means of production. Doubtlessly the reform gives a greater margin of initiative to the managers, but the planning offices continue, directly or indirectly, to fix from above the prices of the majority of products, the volume and the product line. They thus control important factors of profit variation. Therefore, with or without Liberman, the enterprise is not entitled to plan independently its rentability. In order to fully understand the dimensions and the limits of these reforms it is necessary to get some insight into the reasons underlying these changes. For several years a low efficiency could be observed in USSR economy. The rhythm of production increase had, in the past, been due to an extensive development of economy (extension of the quantity of production, like increase in productive capacity by construction of new units and enlarging of old ones, increase of labour for industrial production, etc.) However, having exhausted these extensive sources, it seemed to become more and more necessary to stress intensive means of development in order to assure a larger output. Roughly speaking, the system of planned management was judged to be incapable of speeding up this process. It was considered rather as an obstacle towards quick development. In other words, Soviet economy has, in recent years, suffered from serious deficiencies in its production structure. These influenced at the same time the "macrostructure" (the proportion between diverse branches of production) as well as the "microstructure" (the relation between the various categories of production within a certain branch). Therefore many signs of distortion in the relation between the production structure (supply) and real needs (demand) began to make themselves felt more and more. In practice there was a prolific stock of articles not immediately necessary to demands of daily life(an alarming increase of unsold material was the result), while the list of lacking or insufficiently supplied goods became longer and longer. Unrealistic and unilateral plans have been an obstacle for the rationalization of production and distribution. On the other hand, it is not for the central planning office to discover concrete means for better production and even less to assure rational exploitation. Therefore, it was necessary to radically change the correlation and interdependence between the socialist planning system in USSR, the enterprises and the market. In order to adopt these revisions efficiently the solution of the following problems is prerequisite: (a) As the realization of the plan remains the supereme objective of a Soviet enterprise, the central and the control organizations will continue to interfere directly or indirectly with the management. But even if a great flexibility and subtlety is aimed at within this system, it will always remain difficult to assure them practically, especially in a large country like USSR. (b) The enterprises used to collect money for their sales, but the amount did not represent the real value of the merchandise, for prices did not correspond to its value. The formation of prices was based on a subjective decision by the state, so that the relation between prices did not correspond to relations of values. That is why certain enterprises made deficits while others had large profits, without taking into consideration the question of good or bad anagement. If, under these circumstances, the notion of rentability is introduced, all prices have to be revised first. But this is a task of immense complexity. (c) The socialist market is different from the capitalist or free market. In order to assure the productivity and rentability of enterprises they should be able to act according to the situation and the needs of the market. However, in USSR, even the market is a product of the plan deciding the general trend of development of this same market. It is, of course, not always possible to guarantee a healthy mechanism of the market for the central planning offices. Therefore, the market is easily a victim of the subjectivity of the state. (d) Formerly the planning authorities in USSR believed that the means of production could not be productive because they did not render and added value. They would only have to be replaced or reproduced, which would be the same as depreciation. But the present Soviet economists think that the disposition of productive capital should not be free, but that enterprises must pay a certain amount, besides the depreciation, corresponding to the normative efficiency coefficient of investment. They therefore hold it necessary to impose taxes or some kind of interest rates on the capital. These propositions aim at assuring a more rational usage of productive capital. As a matter of fact, the capital given free of charge led to an irresponsible attitude of the managers and to waste of equipment. (e) It is a difficult though necessary task to change the attitude of the managers who were only used to blindly obey orders. In order to stop the enormous factor of stagnation that has crept into hierarchical machine, a spectacular change in spirit and method seems to be more necessary than detailed reforms.