• Title/Summary/Keyword: customs law and rule

Search Result 16, Processing Time 0.021 seconds

A Study on the Principle of Business Enterprises Accounting (우리나라 기업회계원칙에 관한 고찰)

  • 최달수
    • Journal of Korean Society of Industrial and Systems Engineering
    • /
    • v.2 no.2
    • /
    • pp.93-103
    • /
    • 1979
  • As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.

  • PDF

"Legal Study on Boundary between Airspace and Outer Space" (영공(領空)과 우주공간(宇宙空間)의 한계(限界)에 관한 법적(法的) 고찰(考察))

  • Choi, Wan-Sik
    • The Korean Journal of Air & Space Law and Policy
    • /
    • v.2
    • /
    • pp.31-67
    • /
    • 1990
  • One of the first issues which arose in the evolution of air law was the determination of the vertical limits of airspace over private property. In 1959 the UN in its Ad Hoc Committee on the Peaceful Uses of Outer Space, started to give attention to the question of the meaning of the term "outer space". Discussions in the United Nations regarding the delimitation issue were often divided between those in favour of a functional approach ("functionalists"), and those seeking the delineation of a boundary ("spatialists"). The functionalists, backed initially by both major space powers, which viewed any boundary as possibly restricting their access to space(Whether for peaceful or military purposes), won the first rounds, starting with the 1959 Report of the Ad Hoc Committee on the Peaceful Uses of Outer Space which did not consider that the topic called for priority consideration. In 1966, however, the spatialists, were able to place the issue on the agenda of the Outer Sapce Committee pursuant to Resolution 2222 (xxx1). However, the spatialists were not able to present a common position since there existed a variety of propositions for delineation of a boundary. Over the years, the funtionalists have seemed to be losing ground. As the element of location is a decisive factor for the choice of the legal regime to be applied, a purely functional approach to the regulation of activities in the space above the Earth does not offer a solution. It is therefore to be welcomed that there is clear evidence of a growing recognition of the defect inherent to such an approach and that a spatial approach to the problem is gaining support both by a growing number of States as well as by publicists. The search for a solution of the problem of demarcating the two different legal regimes governing the space above the Earth has undoubtedly been facilitated, and a number of countries, among them Argentina, Belgium, France, Italy and Mexico have already advocated the acceptance of the lower boundary of outer space at a height of 100km. The adoption of the principle of sovereignty at that height does not mean that States would not be allowed to take protective measures against space activities above that height which constitute a threat to their security. A parallel can be drawn with the defence of the State's security on the high seas. Measures taken by States in their own protection on the high seas outside the territorial waters-provided that they are proportionate to the danger-are not considered to infringe the principle of international law. The most important issue in this context relates to the problem of a right of passage for space craft through foreign air space in order to reach outer space. In the reports to former ILA Conferences an explanation was given of the reasons why no customary rule of freedom of passage for aircraft through foreign territorial air space could as yet be said to exist. It was suggested, however, that though the essential elements for the creation of a rule of customary international law allowing such passage were still lacking, developments apperaed to point to a steady growth of a feeling of necessity for such a rule. A definite treaty solution of the demarcation problem would require further study which should be carried out by the UN Outer Space Committee in close co-operation with other interested international organizations, including ICAO. If a limit between air space and outer space were established, air space would automatically come under the regime of the Chicago Convention alone. The use of the word "recognize" in Art. I of chicago convention is an acknowledgement of sovereignty over airspace existing as a general principle of law, the binding force of which exists independently of the Convention. Further it is important to note that the Aricle recognizes this sovereignty, as existing for every state, holding it immaterial whether the state is or is not a contracting state. The functional criteria having been created by reference to either the nature of activity or the nature of the space object, the next hurdle would be to provide methods of verification. With regard to the question of international verification the establishment of an International Satelite Monitoring Agency is required. The path towards the successful delimitation of outer space from territorial space is doubtless narrow and stony but the establishment of a precise legal framework, consonant with the basic principles of international law, for the future activities of states in outer space will, it is still believed, remove a source of potentially dangerous conflicts between states, and furthermore afford some safeguard of the rights and interests of non-space powers which otherwise are likely to be eroded by incipient customs based on at present almost complete freedom of action of the space powers.

  • PDF

A Case Study in Relation to the Class Arbitration under Voyage Charter -Focused on the Asbatankvoy Form- (항해용선계약상 집단대표중재관련의 사례분석 -Asbatankvoy 서식을 중심으로-)

  • Han, Nak-Hyun
    • Journal of Korea Port Economic Association
    • /
    • v.27 no.1
    • /
    • pp.55-73
    • /
    • 2011
  • The purpose of this study aims to analyse the effect of class arbitration under voyage charter with Asbatankvoy form. This study analyses the Stolt-Nielsen case as a data. In this case, One Class Rule requires an arbitrator to determine whether an arbitration clause permits class arbitration. The parties selected an arbitration panel, designated New York City as the arbitration site, and stipulated that their arbitration clause was silent on the class arbitration issue. The panel determined that the arbitration clause allowed for class arbitration, but the District Court vacated the award. But the Second Circuit reversed, holding that because petitioners had cited no authority applying a maritime rule of customs and usage against class arbitration, the arbitrators' decision was not in manifest disregard of maritime law; and that the arbitrators had not manifestly disregarded New York law, which had not established a rule against class arbitration. However, the Supreme Court held, imposing class arbitration on parties who have not agreed to authorize class arbitration is inconsistent with the Federal Arbitration Act.

A Study on the revised preliminary draft convention on[Int'l] contracts concluded or evidenced by data message (2차 전자계약예비협약초안에 관한 연구)

  • Oh, Se-Chang
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
    • /
    • v.20
    • /
    • pp.387-421
    • /
    • 2003
  • On the above, a comparison between preliminary draft conventions and comments by the Int'l Chamber of Commerce, contents of preliminary draft convention, problems and alternative are discussed. The conclusions are as follows thereof : The laws of MLEC and MLES made preparation for electronic era of CISG. But electronic circumstances are more changed than the time of regulation of them. Therefore the business world needs a stand-alone convention dealing broadly with the issues of contract formation in electronic commerce. At last, preliminary draft convention delivered a second round. But the base of the instrument was also MLEC and MLES. The revised preliminary draft convention is much amended beyond preliminary draft convention. At its forty-one sessions, the working group reviewed articles 1-11 of the revised preliminary draft convention presented by the secretariat. The remainder was pending until the time of its forty-two sessions. Therefore, on the base of deliberations and decisions of that sessions and them of thirty-six sessions of UNCITRAL, which will be held on comming november, the draft convention which will be prepared by the secretariate, be re-revised preliminary draft convention. According to review of working group on them, preliminary draft convention will officially be draft convention or revise by secretariate. Under these situations, my points of view on draft convention are as follows : As though e-UCP is used carring out side by side with UCP, after e-CISG making in order to adjust CISG to "on" transaction, it is very easy and prompt for business worked to use CISG with e-CISG. This will facilitate ratification of the CISG. For this case, I already presented contents of e-CISG. It is very important for the preliminary draft convention to deal specially with issues related to electronic contracting or to electronic transaction, because according to which way, its contents and scope of application will be different. But the revised draft convention is regretably compromising both them. Consequently, its contents are very confusing and we could not expect its success. If e-CISG will regulate, it is desirable that, if possible, working group has to make the general rule, and the making of useful, practical, affordable rule for electronic commerce, for example Uniform Customs and Practices for Electronic Commerce(e-UEC) in order to solve the specific practical problems, if any, which business currently faces regarding electronic contracting, has to entrust ICC. If working group want to make e-CISG, it is important not to hesitate and take a significant amount of time.

  • PDF

A Study on the Archetypes of Historical Edification of Daesoonjinrihoe (대순진리회 교화의 역사적 전형(典型)에 관한 연구)

  • Back, Kyung-un
    • Journal of the Daesoon Academy of Sciences
    • /
    • v.22
    • /
    • pp.471-507
    • /
    • 2014
  • Edification in Daesoonjinrihoe is not only a phenomenon that occurs following the differences of religious experience or spiritual development among the community members, which enables the members to share teaching and learning experiences with one another, but also an issue determined as one of the major activities of the religious order and a plan for achieving the purpose of the religious order-Podeokchenha(Wordly Propagation), Gujechansaeng (Salvation of all mankind) and Jisangcheonguk Geonseol(Building of earthly paradise). The purpose of this article is to clarify its concept and provide an example of edification, through considering the historical model for edification to help the cultivators with their work of edification. The archetype of edification of Daesoonjinrihoe was formed and gradually developed in phases by Sangje, Kang Jeungsan, the Supreme God(姜甑山, 1871-1909), Doju, Jo Jeongsan(趙鼎山, 1895-1958) and Dojeon, Park Wudang(朴牛堂, 1917-1995), by the three of whom the Religious Authority was succeeded. Sangje descended to the human world and preached to people to live by the rule of Haewon Sangsaeng(Resolution of grievances for the mutual beneficences of all life) and set an example of abolishing the old customs, living in mutual beneficences and having respect for human being. Doju, in revering the last will of Sangje, established the religious order by setting its creed, rituals and activities, which formed most contents of the archetype of edification. Dojeon set up a religious faith system by firmly establishing the Religious Authority and performed the True Law in accordance with Sangje's program of heaven to educate the cultivators to achieve the goal of self-cultivation following the last will of Doju. Through this, a perfect method to reach the state of Dotong(The Truly Unified State of Dao) is fulfilled. In this way, the archetype of edification was formed in the process of succession of Religious Authority. In conclusion, edification in Daesoonjinrihoe contributes to a 'systematic conveyance and understanding' through the historical archetype of edification, and it can be described as a concept that becomes a model to put into practice the 'True Law' of teachings given by two Sangjes for Dotong. Therefore, edification of Daesoonjinrihoe is drawing attention of its development as an important activity that realizes the ultimate value of the religious order because it solves the problems of immorality(absence of Dao), disorder and disregard of human value generated from the other side of this material civilization, with the truth of Haewon Sangsaeng, and has a function of rebuilding and leading the individuals and the society to the Truly Unified State of Dao through performing of the True Law.

A Comparative Study on Parallel Import between Korea and China- Focused on Intellectual Property Rights (한국과 중국의 병행수입제도에 관한 비교연구- 지적재산권을 중심으로)

  • Huang, Yi-Qing;Cho, Hyun-Sook
    • International Commerce and Information Review
    • /
    • v.16 no.4
    • /
    • pp.79-102
    • /
    • 2014
  • A parallel importation is a non-counterfeit product imported from another country without the permission of the intellectual property owner. It is caused by price differences between countries. Therefore parallel importation are implication in issues of international trade and intellectual property rights(hereafter referred as IPR). This paper provides parallel importation issues of Korea and China under the IPR laws such as patent, trademarks, copyright and analyzes difference between two countries. In China, patent law regulates exhaustion rights which is based theory of a parallel import for the first time unlike trademark law and copyright law. On the other hands, Korea rules parallel importing under Korean customs regulations. In conclusion, two countries have no provisions that advocate a parallel import under IPR laws. This paper suggests some improvements to overcome the limitation of current regulation system and avoid trade friction between two countries. First of all, two countries should clearly make a rule about parallel import in IPR law such as definition of parallel importation, genuine goods, permission conditions, importing proses, penalty and remedy etc. Secondly, two countries should prohibit an abuse of a exclusive import agent's rights and manage a parallel importer not to cause consumer's complain about goods to expansion parallel imports. Finally, two countries should cooperate not to cause disputes about this issue with a communication channel.

  • PDF