Earticle

본 논문에서는 국적 외환선사들의 외환손익률에 영향을 미치고 있는 재무 요 인을 도출하고 환율변동에 따른 영향효과를 분석하여, 해운산업의 특성을 고려 하여 환위험을 적절히 헷징할 수 있는 기능통화에 의한 외환환산회계처리방법 을 제시하였다는 데에 연구의 의의와 가치가 있다고 볼 수 있다. 보다 구체적으로 연구결과가 시사하는 바를 살펴본다면, 매출규모가 큰 선사 일수록 외환손익률이 낮아지고 선박규모가 클수록 외환손익률이 유의적으로 높 게 나타나고 있다. 이러한 실증분석결과에 의하면, 국적외항선사들은 화물수요 에 적정한 선복량 유지정책이 필요할 뿐만 아니라, 수익성이 있는 항로나 신 규 비즈모델 창출로 환위험을 적절하게 대처하는 경영전략이 필요한 것으로 판 단된다. 또한, 매출액 성장률이 높은 선사일수록 부채상환 능력과 이자지급 능력이 크기 때문에 환율 변동에 취약한 부채를 상환하고 외화표시 지급이자 상환능력 이 커져서 환율변동에 따른 외환손익률이 유의적으로 낮게 나타나고 있다. 이 러한 실증분석결과에 의하면, 국적외항선사가 직면하는 3대 위험 중 하나인 환 위험을 헷징하는 능력이 역시 매출성장율이 높은 선사가 우수하다는 것을 의미 한다. 외항선사의 영업특성상 운임수입 대부분 해외에서 발생하기 때문에 환위 험에 노출될 수 밖에 없지만, 매출성장세가 클수록 이러한 환위험을 헷징할 수 있는 역량이 커져 그만큼 기업위험을 줄일 수가 있다. 따라서, 국적외항선사들 은 수익성있는 신규항로의 개발이나 신규화물수요의 개척 및 사업다각화 전략 에 의하여 지속적으로 성장할 수 있는 지속가능경영전략이 필요하다는 것을 본 연구결과에서는 시사하고 있다고 볼 수 있다.

Shipping industry is mainly characterized as being international. Its major operating activity is shipping transportation thus, sailing income and marine transport cost are generated in multiple countries around the world. For this reason, the sector is sensitive to international foreign exchange fluctuation. In this consideration, the study seeks to examine national shipping firms’ management situation and empirically analyze factors affecting foreign currency related losses and gain or loss on foreign currency translation. The study also aims at enhancing the external competitiveness by suggesting appropriate accounting practice for foreign currency translation, which can reduce the effect on financial statements of gain or loss on foreign currency translation in order for improved external reliability of their financial statements and exchange risk hedging. First, management analysis was performed on 93 enterprises for 4-year data from 2010 to 2013 based on the materials on national shipping firms’ management characteristics, existing research trend, literature study and the financial data of Korea Shipowners Association. Second, the mutual influence among financial ratios is researched herein through the panel analysis by selecting variables highly associated with foreign currency- related loss of 9 financial factors of the national firms. National shipping companies’ financial data between 2007 and 2013 were analyzed as follows; To sum the findings, larger shipping firms owning more vessels tend to have a higher risk to be exposed to foreign exchange risk due to the fluctuation whereas those with lower sales growth and lower equity capital ratio have a higher risk of such exposure as well. The foreign currency related losses increase with the ratio of long-term borrowing. Compared with other industries, national shipping companies cannot help but being exposed to high financial risks and foreign exchange fluctuations in terms of their sales performance. In this situation, they are required to adopt a foreign currency translation accounting method.

Definition IoT(Internet of Things) is our around object connect to internet throughout sensor or network. Recently, like WiFi and LTE, all the network has been developed and downsizing of communication module installed mobile device is forecasting revolution of future industry. Potential of IoT and fast development of IT technology are facing to new phase and very useful at many different fields. There is a lot of effort to adopt IoT in many different fields through improving current technology. Especially, logistics industry adopt IoT very actively for example, DHL and Cisco have been published IoT Report together at DHL Global Technology Conference which was held at Dubai in April. The consulting service from DHL and Cisco perform an internet revolution project which progress warehousing work decision by realtime data analyzing based WiFi connected device. The purpose of this study is to analyze the “T” company’s RFID warehouse management system and to propose the warehouse management system based on the IoT. When Introduced IoT warehousing management system into “T” company, they could save time and experience improved efficiency with easy tracking. This research also described the required IT technology, related governor’s policies and IoT security policies to establish warehousing system which based IoT at ICT level for “T” company.

In this paper, we checked the recent management trends and analysed new strategies of Japanese Big 3 shipping companies. The Japanese Big 3 showed the big presence in the world shipping market, and were exposed to the world shipping cycles on their income statements also. But, they are recovering rapidly their financial soundness and preparing for the future dissimilarly from Korean big shipping companies. From the analysis of their new management strategies, we discovered that Japanese Big 3 are seeking their future on LNG transport and marine resource business commonly. Furthermore, their conducts are changing to proactive and intensive for securing the fleet for the new strategies in their asset portfolio restructuring. Many of Korean shipping companies are busy to escape from the liquidity crisis recently, but we have to learn from the Japanese long term view on the market just after the foundation of financial security.

「1972년 해상충돌예방규칙」을 비롯한 각종 해상충돌예방법규의 위반은 선 박충돌을 유발할 수 있고 이는 곧 형사범죄를 구성하거나 민사상 불법행위를 구 성할 수도 있다. 다만, 해상충돌예방법규의 위반사실이 곧바로 형사범죄를 구성 하거나 민사상 불법행위를 구성하는 것은 아니기 때문에, 형사책임이나 민사책 임을 묻기 위해서는 해상충돌예방법규와 그 결과사이에 형사상 또는 민사상의 인과관계가 형성되고 이를 입증해야 하는 문제가 남게 된다. 선박의 항행의 국 제성에 비추어 한국법을 적용할 경우와 영미법을 적용할 경우로 나누어 해상충 돌예방법규와 결과사이의 인과관계와 입증책임에 대하여 검토하면 다음과 같이 요약된다. 첫째, 형사책임과 관련하여 한국 대법원 판례에서는 해상충돌예방법규 위반이 라는 행위를 하였다고 하더라도 해당 행위가 형사범죄가 되기 위해서는 그 행위 와 구성요건적 결과 사이에 인과관계가 인정되어야 함을 전제로 한다고 판단하 였다. 둘째, 형사책임에 대하여 해상충돌예방법규의 위반 행위가 형사범죄로 소추된 경우 실질적 입증책임은 검사에게 있으나, 피고인이 된 해기사, 도선사 등이 자 신에게 유리한 사실을 주장하였으나 그 사실의 진위에 대한 증명이 불명한 경우 에는 피고인에게 입증책임이 분배되는 입증의 부담을 안게 될 수도 있다. 셋째, 민사책임에 대하여는 해상충돌예방법규의 위반행위가 손해사이에 인과 관계가 인정되어 불법행위가 성립해야 한다. 이에 대하여 한국 민법에서는 상당 인과관계를 요구한다. 넷째, 영미법에서는 민사책임에 대하여 해상충돌예방법규 위반행위와 손해사 이에 근인관계(proximate cause)가 있을 것을 요구한다. 근인관계는 선행과실을 면책하기 위한 이론이지만, 실제 해석상으로는 선행과실이 충돌의 직접적인 원 인을 구성하는 경우에도 다른 선박의 후행과실이 ① 직접적인 또는 유력한 원 인, ② 판단의 잘못이상의 큰 과실 ③ 극단적인 상황에 처한 것이 아닌 경우 등 에 해당하지 않으면 선행과실을 충돌의 기여과실로 판단할 수 있다. 다섯째, 민사책임의 입증책임에 대하여는 영국 판레상으로는 조건부과실추정 주의 취하고 있다. 일반적으로 충돌예방법규는 선박항행의 오랜 관습에 기해서 인정된 것을 입법한 것이기 때문에 그 위반에 의해서 충돌이 생긴 것으로 추정 되는 것을 불합리하다고 볼 수는 없다. 따라서 성문법상의 의무위반이 있는 경 우에는 위반선에 대해서 사실상의 과실의 추정이 이루어지기 때문에 당해 위반 선이 과실책임을 면하기 위해서는 ‘본선의 과실은 충돌원인의 하나가 될지 모르 지만, 또는 충돌의 원인을 구성하지 않을 지도 모르지만, 충돌의 원인이라고 할 수 없다는 점을 적극적으로 증명하는 것이 필요하다.

A collision due to a breach of COLREGs can constitute a criminal offence or a tort in civil laws. However, because a breach of COLREGs itself does not directly lead to a crime or a tort, there has to be a provable causation between the breach of COLREGs and the consequence of the collision to make the offender take legal liabilities. To examine a causation between a breach of COLREGs and the collision, it may be summarized as follows : First, in accordance with criminal liability Korean Supreme Court decided that even if an offender breached COLREGs, for that action to qualify for a criminal offence, a causation between the act and the result must exist. Second, a prosecutor may take burden of proof what is true in criminal cases. But seamen, pilots, and others might have to plead the evidences whether it is true, as the accused. Third, civil liability needs to prove the causation between breach of COLREGs and losses. Forth, Englo-American law system requires a proximate causation between breach of COLREGs and losses while Korean civil laws demand reasonable causation.

크루즈 선박의 선실 예약을 위한 선실요금 결정에 관한 의사결정 규칙을 제 안하였다. 동일 등급의 다수 선실에 대해 단일 고정요금의 결정과 이의 수익관 리상의 문제점, 추가적 요금수익을 위한 변동 요금 결정과 적용 규칙을 제시하 였다. 변동 요금 규칙은 예약 초기에 할인요금, 예약 중 1회 할증요금을 적용하 는 것을 중심으로 하였다. 선실요금의 구체적 도출이 용이하도록 선실에 대한 수요함수를 확정적 선형함수로 가정하였다. 안전 운항을 위한 예약을 위해 구 명정의 수용능력을 고려한 안전예약확률의 개념과 계산법을 제시하였다. 논의 된 선실요금의 수치 계산과 적용, 안전예약확률의 계산을 위해 가상사례를 활용하였다.

Cruise tourism industry has shown the highest growth rate among all the sectors of world tourism industry during the past three decades. This paper suggests some cabin pricing rules for cruise ship revenue management. An optimal single pricing policy is presented where no price differentiation is allowed. It is also shown that the single pricing has the risk of perishable service capacity where some cabins are remained unreserved until cruise departure. To overcome this demerit, an optimal dual pricing system is developed by applying an initial lower price and a higher premium price in the middle of the reservation period. It is proved that a cruise liner can attain revenue maximization by selling the first half of cabins at the initial lower price and the rest at the suggested optimal premium rate with no vacancy of cabins allowed. The demand function of cabins is assumed to be known and linear so that the optimal prices can be computed with practical ease. Some detailed managerial implications of the suggested dual pricing system are also provided. Life boat capacity is one of the important reasons which increase the complexity of cruise revenue management different from revenue management models found in other service industry. The concept of safety reservation probability under a given life boat capacity is defined, and its computation is developed. An imaginary example possible from real cruise ship operation is used to show the validities of the suggested cabin pricing rules and the safety reservation probability.

The ECFA(Economic Cooperation Framework Agreement) has been laid the Cross-Strait economic cooperation between China and Taiwan to a new stage. Taiwan looks forward to a great effect in GDP, industrial production, exports with the ECFA. More importantly, the ECFA is expected to stabilize the Cross-Strait relationship. However, the performance of Taiwan's export after the ECFA does not reach at the result as expected. In some sectors, the growth of Taiwan's exports to China are below than the imports from China. And in these sectors Taiwan's trade balance and TSI became worse. Therefore the effect of the ECFA should be observed in the long run.

The paper tries to analyze the process and present conditions of joint growth policies by public enterprises and propose the measures for improving joint growth driven by public enterprises in Korea, focusing on the joint growth between KOGAS and shipbuilding & offshore plant industries. Public sector has a lot of direct or indirect transactions with medium and small-sized businesses. However, medium and small-sized businesses deeply complain about the transactions with public sector. And the joint growth policies of public enterprises for supporting medium and small-sized businesses still have a bad estimations. The analysis proposes that KOGAS give various supports to the medium and small-sized businesses of that area in technology development for business conversion from shipbuilding to offshore plant, vendor list registration, overseas market expansion, and gaining international recognition and praise, in order to improve the joint growth between KOGAS and shipbuilding & offshore plant industries.

In general, various schemes such as free trade zone are being implemented with the purpose of foreign investment attraction, trade promotion through advanced technology, international logistics facilitation, and balanced regional development. The Korean government has been designating and operating 13 free trade zones including 8 free economic zones and 86 foreign-invested areas. But these policies have not been evaluated to be sufficient to the foreign investment and the international competitiveness compared to other countries. This study investigated the role and operational status of the free trade areas to try to diagnose the problem and the need, and so derived some improvement plans for them by the comparative analysis to other domestic similar institutions, for example Free Economic Zone, Foreign Investment Zone and Comprehensive Bonded Zone. Moreover, it respectively presented the drawbacks and improvements of those zones in Korea at the economical, operational and institutional aspects.