• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.19
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• pp.96-118
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• 2003

Government tries to revise the article 25 in Korea Maritime Transport Act which describes subject of coastal carriage for exported-imported container cargoes. The subject of coastal carriage will be replaced coastal carrier by ocean liner carrier according to the revised article 25. By adopting the revised article, coastal shipping industry will be deteriorated in terms of returns on investment, sales and etc. Even though the revision is inevitable to harmonize the flow of exported-imported container cargo movement, coastal shipping industry should be developed and restructured to get competitive power and to set up an efficient international logistics system. To enhance competitive power of coastal shipping companies successfully, government must realize the importance of coastal shipping, and aid the industry through various methods such as arrangement of law and regulation, indirected financial assistance, decrease of tax rate, etc.

• Journal of The Geomorphological Association of Korea
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• v.26 no.3
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• pp.43-52
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• 2019

Place names or toponyms including Gosan, Busan and Buraesan can be very important and interesting storytelling subjects in terms of geomorphology and folklore studies also. Several studies done by folklorists, those sixty five mountain-moving stories with similar names can be grouped into several categories through formation processes and origin, transport media and imposition of tax. Geomorphological studies can focus on transport media. They can be classified into six different categories; 1) flood from upstream through river, 2) voluntary walk of mountains, 3) by wind, 4) upwelling from underground, 5) involvement of mythical beings such as Mago Granny or Dokkaebi (kind of goblin), or 6) migration by ocean current.

• International Commerce and Information Review
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• v.19 no.2
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• pp.145-166
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• 2017

The FTA conventional tariffs shall be applied that the imported goods are subject to the conventional tariffs under any agreement, and the origin of the good is the contracting state in accordance with the criteria for determination origin under any agreement. An importer who intends to be eligible for the application of a conventional tariff shall file a request for the application of a conventional tariff with the head of the competent customs house before the relevant import declaration is accepted. The purpose of this study is to examine the legal standard and verification cases for the judgement of the tax tribunal of FTA conventional tariffs. Through this study, this paper is to provide several implications for companies seeking the benefits of FTA conventional tariffs. The Korean companies to do the following: confirm the effective requirements for direct transport of goods through non-parties under the Korea EU FTA, confirm the criterion for application of conventional tariffs such as certificate of origin and claims for ex post facto conventional tariffs under the Korea US FTA, confirm the issuer of origin declaration and the recognition of origin declaration of bill of lading under the Korea EU FTA, utilize the tax appeal system by denial of FTA conventional tariffs, and prepare the discrepancies in interpretation of legal standard under FTA and FTA Special Customs Act.

• Journal of Advanced Marine Engineering and Technology
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• v.41 no.4
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• pp.323-329
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• 2017

Nowadays, considering global warming and enhanced prohibition to discharge pollutants at sea, all of existing operation-ships must lead to the reduction of fuel consumption. International standards of International Maritime Organization and EU rules governing harbor pollutants are being strengthened. Therefore, ship-owners and operators are seeking ways to reduce $CO_2$, SOx, and NOx emissions. Although world trade continues to expand, total fuel usage for sea transport tends to diminish. However, ICS(International Chamber of Shipping) has set a goal of reducing $CO_2$ emissions from shipping by 50% until 2050. In addition, with respect to the Paris Climate Change Accord in 2015, IMO proposes to set up a reduction target of GHG emission from existing operation-ships. For setting up a reduction target of GHG from international maritime transport, "A data collection system for fuel consumption" will be introduced in the near future. In order to effectively reduce the use of fuel in a ship in accordance with the trend of compulsory fuel saving from operation ships, this paper suggested adoption of an Incentive-Penalty scheme based on Emission-Trading-Scheme, Carbon Tax, and basic calculation formula after verifying the EEOI level for a year.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.141-148
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• 2020

This paper analyzes factors affecting the debt maturity structure of enterprises listed on the Vietnam stock market. The panel data of research sample includes 549 non-financial listed enterprises on the Vietnam stock market from 2009 to 2019. The Generalized Least Square (GLS) tool is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, debt maturity structure is the dependent variable. Capital structures, fixed assets, liquidity, firm size, asset maturity, profitability, corporate income tax, gross domestic product, inflation rate, credit growth scale are independent variables in the study. The model results show, that among the factors affecting the structure of debt maturity, the capital structure, asset structure, and firm size have the highest estimation coefficients, which shows that capital structure, asset structure, and firm size plays an important role in the decision-making process of debt maturity structure. The empirical results show that there are differences in the impact of these factors on the debt maturity structures in state-owned enterprises and non-state enterprises listed on the Vietnam stock market. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to determine the target debt maturity structure in enterprises.

• Journal of Korean Society of Transportation
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• v.17 no.4
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• pp.99-110
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• 1999

With a growing awareness, transportation is the maior source of urban air pollution. Planners and policy-makers are strongly urged to care the impacts of transportation management strategies on environment. Since transport-related air Pollution can be regarded as negative externalities of transport, it is indispensable to evaluate chanties in air quality which seems to occur when proposed transport measures are implemented. In addition, transport measures should be integrated in a set of combined Paradigm regarding transport and environment. Based on the integrated Paradigm between transportation demand management(TDM) and environmental planning, the main focus is given to apply environment cost internalizing measures to the short-term congestion management Program(SCMP) in Seoul, that has been developed in 1998 by Seoul Development Institute. Three modules are analyzed: without and/or with ￦500, ￦1000 emission plus gas tax, respectively. From the empirical applications on Seoul city, one of the most exemplary findings in SCMP program is that, emission plus gas tax can be a very useful measure to reduce vehicular emissions by targeting major Pollutants differently, rather than by dealing with pollutants collectively. Further research that provides (1)showing the spatial variation of pollution levels along the intersections, (2)more developing combined Paradigm between transport, land use, and environment, (3)using environmental road capacity rather than Physical-aspects of road capacity, and (4)continuing R&D on air quality constrained TDM, can contribute significantly to applications of the real and efficient environment-constrained transportation planning.

• Journal of Korean Society of Transportation
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• v.24 no.1 s.87
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• pp.59-72
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• 2006

In spite of continuous implementation of the transportation demand management (TDM), the profuse use of car at the peak-time has caused chronic traffic congestion in the Seoul downtown area. This study makes a comparative analysis on the effectiveness of commuting cost subsidy system for public transit user with other policy instruments such as an increment in fuel tax and park cost. This study not only follows standard guidelines of stated preference methodology to guarantee objectivity, but also uses sample enumeration method and non-Parametric bootstrapping method to secure reliability of empirical results. As a result of empirical studies, the conversion effect of car to public transit is superior to other two Policy instruments. Also. an increment in fuel tax and park cost is income-regressive from the equity aspect in a wage bracket, but commuting cost subsidy system for Public transit user is Income-progressive As a fundamental research on commuting cost subsidy system for public transit user, this study is likely to Provide Policy-makers with quantitative information useful in establishing Public transport Policy to Promote the use of the public transit.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• v.29 no.1
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• pp.441-449
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• 2005

The purpose of this research is to present the improvement measure of lagging behind coastal shipping system to be a logistic hub-nation with a competitive edge. For this purpose, this research tries to find out major northeast asia environment factors and accordingly the effects of its. The effects of coastal shipping system's development strategy is analysed by structural equation model and multiple regression model. Research results show that three types of coastal shipping developing strategy(connected transportation system, structure of coastal shipping system, governmental support policy) will contribute much to be logistic hub-nation. The contribution effects is increasing cargo from strengthened feeder transport system and maximizing logistic service &minimizing logistic costs. From the result, some implications are derived as follow. First, familiar environmental balanced ocean-coastal transport system is required. Second the one-stop logistic service system is necessary to build excusive feeder port, and to establish Ro-Ro ship & high-speed ship, etc.. Third, governmental support policy and subsidy(tax exempted oil & various tax benefits) are required to bring up lagging behind coastal shipping system to be a logistic hub-nation with a competitive edge.

• Journal of Korean Society for Atmospheric Environment
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• v.28 no.5
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• pp.527-537
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• 2012

The increasing consumption of pseudo-petroleum products (PPP) has been disturbing the national petroleum market. The use of PPP lead to tax evasion, disturbance of sound trading principles, component corrosion of cars, and explosion accident. Also, PPP have emitted hazardous air pollutants (HAP) including the carcinogenic aromatic hydrocarbons, PAHs and aldehydes more than regular-petroleum products. It thus has potentials to cause many environmental and health care problems. In this study, benzene, toluene and xylene emissions from road transport vehicles due to the use of pseudo-gasoline are estimated for the year 2008. The results of our study provide emission estimates of benzene, toluene and xylene for the year as 405, 1,711, 717 tonne/yr, respectively for regular-gasoline. BTX emissions are calculated as 452~515, 1,882~2,264 and 732~752 tonne/yr when the amount of pseudo-gasoline is estimated to account for 6~13% for regular-gasoline consumption. BTX emissions increased as much as 12~27, 10~32, 2~5% by using pseudo-gasoline. It is found that the pseudo-gasoline should be the key component to produce HAP in urban area.

• The Journal of Fisheries Business Administration
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• v.40 no.3
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• pp.89-105
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• 2009

South Korea imports more than one hundred tons of fishery products every year from China, Japan, North Korea, etc. However, imported North Korean fishery products was only 4% of the total fishery products imported in 2007. Though South-North Trade as inter-Korean trade is exempted from tax, imports of North Korean fishery products have not been activated owing to import restrictions, insufficient quality control etc. Expanding imports of North Korean fishery products seems, however, to contribute to lessen the supply and demand unbalance in fishery products of South Korea. It will especially gratify a part of fresh and cold fishery products demand. Therefore, we need to expand the imports of North Korean fishery products by quality control improvement, reformation of origin certifying system, import liberalization etc. This study researches the demand and supply of fishery products of South and North Korea, the actual conditions of imports of North Korean fishery products, and suggests strategies to expand their imports. As the greatest reason to oppose imports of North Korean fishery products is the pricing pressure of domestically produced fishery products due to imports of North Korean fishery products, we need to research and analyze the distribution channels, retail markets, sales prices of imported North Korean fishery products to verify that imports of North Korean fishery products has not caused lower pricing of domestically produced fishery products.