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      • KCI등재

        제주도의 효율적인 외자유치 전략

        문원석(Moon Won-Suk) 한국문화산업학회 2006 문화산업연구 Vol.6 No.1

        Jeju Provincial Government has recently implemented various legal and economic revisions to provide for Jeju Island's development into a free international island. But the main goal of these revisions, namely, to induce private investment, has not been achieved. The key reason for this failure to induce private investment is that policy markers have not cultivated the reliability necessary to develop confidence among international investors. Without this confidence it is not possible to create income through business activities in Jeju Island. To induce International investment, Jeju Island must promote a special emphasis on the specific advantage of local investment in order to attract firms based outside of Korea. To this effect, the purpose of this paper is to explore the existing weaknesses in policy regarding the inducement process for foreign investment in Jeju Island. In addition, this paper offers strategies for a more efficient inducement of international investment in Jeju Free International Island. Jeju Provincial Government has recently implemented various legal and economic revisions to provide for Jeju Island's development into a free international island. But the main goal of these revisions, namely, to induce private investment, has not been achieved. The key reason for this failure to induce private investment is that policy markers have not cultivated the reliability necessary to develop confidence among international investors. Without this confidence it is not possible to create income through business activities in Jeju Island. To induce International investment, Jeju Island must promote a special emphasis on the specific advantage of local investment in order to attract firms based outside of Korea. To this effect, the purpose of this paper is to explore the existing weaknesses in policy regarding the inducement process for foreign investment in Jeju Island. In addition, this paper offers strategies for a more efficient inducement of international investment in Jeju Free International Island.

      • KCI등재

        과세가격 사전약정제도의 개선방안에 관한 연구

        문원석(Moon, won Suk),변문태(Byun, Mun Tae) 한국무역상무학회 2010 貿易商務硏究 Vol.46 No.-

        Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor.Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

      • KCI등재후보
      • SCOPUSKCI등재

        소목(Caesalpina sappan L.)추출물의 항균성과 분쇄육의 저장에 미치는 영향

        이신호(Shin-Ho Lee),문원석(Won-Suk Moon),박경남(Kyung-Nam Park) 한국식품영양과학회 2000 한국식품영양과학회지 Vol.29 No.5

        소목 추출물의 식품보존제로서의 사용 가능성을 검토 하고자 추출물의 항미생물 활성을 조사한 결과 소목 추출물은 공시 균주에 대해 뚜렷한 clear zone이 생성되어 항균활성을 나타내었으며, 추출물 1% 함유한 TSB에서 B.subtilis KCTC 1021, V. parahaemolyticus ATCC 17802는 배양 12시간동안 성장을 거의 관찰할 수 없었으며, 그외 L. monocytogenes Brie 1, E. coli ATCC 11775, S. aureus ATCC 11775, P. fluorescens ATCC 11775 등은 4~5log10 cycle 성장 억제 현상을 나타내었다. 추출물 1%를 첨가한 분쇄육의 4℃에서 30일간 저장 중 pH 변화는 대조구의 경우 저장기간 동안 pH 5.2에서 6.0으로 변화하였으나, 첨가구의 경우 pH 5.0~5.2의 범위를 유지하였다. 미생물의 변화는 대조구의 경우 저장 15일이 지나면서 10^6/g 이상을 나타낸 반면 첨가구의 경우 저장 25일째 10^6/g을 나타내었다. Coliform bacteria의 변화는 대조구는 저장 30일 동안 10³/g에서 10^6/g까지 증가하였으나, 첨가구는 저장 20일째까지 10³/g을 나타내었다. 백색도(lightness)는 저장 중 대조구와 첨가구간의 차이는 나타나지 않았다. 적색도(redness)는 대조구의 경우 저장 10일 이후 급격하게 감소한 반면, 첨가구는 저장 20일째까지 뚜렷한 변화는 관찰되지 않았으나 저장 25일 이후 급격하게 감소였다. Hamburger patty를 제조한 다음 소목 추출물을 1%, 3%의 비율로 첨가하여 대조구와 기호성을 비교한 결과는 대조구와 추출물 1% 첨가구간의 기호성은 맛, 향, 종합적 기호도면에서 뚜렷한 차이는 나타나지 않았다. Antimicrobial activity of Caesalpina sappan L. extract (CS extract) against 6 kinds of food spoilage and pathogenic organisms was studied. The growth of Listeria monocytogenes Brie 1, Escherichia coli ATCC 11775, Staphylococcus aureus ATCC 11775, and Pseudomonas fluorescens ATCC 11775 was inhibited about 4 to 5 log_(10) cycle in Tryptic Soy Broth (TSB) containing 1% CS extract. Bacillus subtilis KCTC 102 and Vibrio parahaemolyticus ATCC 17802 did not show apparant growth in the same medium. Effect of CS extract on preservation of ground meat was also investigated. The range of pH change was 5.0~5.2 in CS extract added ground meat, 5.2~6.0 in CS extract not added ground meat (control) during storage at 4℃ for 30 days. Number of total bacteria after 15 days storage was 10^6/g in CS extract added ground meat, 10³/g in control. Redness of ground meats was improved significantly by addition of 1% CS extract during storage at 4℃ for 30 days. The sensory quality of 1% CS extract added hamburger patty was similar to that of the control in taste, flavor, and overall acceptability.

      • KCI등재

        산업의 국제경쟁력 결정요인에 관한 실증적 연구

        김숙(Kim Sook),문원석(Moon Won-Suk) 한국문화산업학회 2003 문화산업연구 Vol.3 No.1

        Rugman affirms in his study with Verbeke and Moon that internalization has great significance for those countries which have no great economic power, such as Korea and Singapore. Today, free transfer of factors is increasing at the mercy of multinational corporation(MNC) which is excluded in Porter's Model. Rugman suggests the Double Diamond theory to reflect this. The subjects of the survey were tourism experts in Jeju, as well as native and foreign tourists. The analysis of the international competitiveness of the Jeju tourism industry is done in this study through self-test and evaluation, as well as the comparison analysis with Hong Kong and Singapore. Many studies related to the competitiveness of the Jeju tourism industry unfortunately don't have apparent models in them, or they just deal with a fragmentary and intra-national analysis, not a comprehensive and international one for the era of globalization. The result of the study is as follows: First, I compared decisive factors, such as factor conditions, demand conditions, related and supporting business conditions, strategic and structural competitiveness patterns in international competitiveness of Jeju with those of Hong Kong and Singapore. Jeju shows higher factor conditions than the other two markets. But it is the lowest in related and supporting conditions. As to the factors in globalization, the index number is higher than other conditions but it is lower than that of the other two tourism markets. Demand conditions, related and supporting business conditions show the lowest indices. Hong Kong and Singapore have high index numbers for related and supporting business conditions on both domestic and international levels. But Jeju unfortunately does not so. This clearly suggests that Jeju has great tourism resources but its decisive factors are not as globalized as those of the others. Second, I analyzed the data, considering whether the respondents' occupations are related to tourism. Irrespective of their relation to tourism, they think that Jeju has the weakest related and supporting business conditions among the three tourism markets o the domestic level. On the international level, tourism-related people refer to demand conditions while non-related people mention strategic and structural competitiveness patters as weak points of Jeju. Rugman affirms in his study with Verbeke and Moon that internalization has great significance for those countries which have no great economic power, such as Korea and Singapore. Today, free transfer of factors is increasing at the mercy of multinational corporation(MNC) which is excluded in Porter's Model. Rugman suggests the Double Diamond theory to reflect this. The subjects of the survey were tourism experts in Jeju, as well as native and foreign tourists. The analysis of the international competitiveness of the Jeju tourism industry is done in this study through self-test and evaluation, as well as the comparison analysis with Hong Kong and Singapore. Many studies related to the competitiveness of the Jeju tourism industry unfortunately don't have apparent models in them, or they just deal with a fragmentary and intra-national analysis, not a comprehensive and international one for the era of globalization. The result of the study is as follows: First, I compared decisive factors, such as factor conditions, demand conditions, related and supporting business conditions, strategic and structural competitiveness patterns in international competitiveness of Jeju with those of Hong Kong and Singapore. Jeju shows higher factor conditions than the other two markets. But it is the lowest in related and supporting conditions. As to the factors in globalization, the index number is higher than other conditions but it is lower than that of the other two tourism markets. Demand conditions, related and supporting business conditions show the lowest indices. Hong Kong and Singapore have high index numbers for related and supporting business conditions on both domestic and international levels. But Jeju unfortunately does not so. This clearly suggests that Jeju has great tourism resources but its decisive factors are not as globalized as those of the others. Second, I analyzed the data, considering whether the respondents' occupations are related to tourism. Irrespective of their relation to tourism, they think that Jeju has the weakest related and supporting business conditions among the three tourism markets o the domestic level. On the international level, tourism-related people refer to demand conditions while non-related people mention strategic and structural competitiveness patters as weak points of Jeju.

      • KCI등재

        수출금융에 있어서 채권양도계약의 준거법에 대한 소고

        원석(Oh, Won Suk),한기(Han, Ki Moon) 한국무역상무학회 2011 貿易商務硏究 Vol.49 No.-

        Among various export financing, forfaitng and factoring give a comfort to exporters as those special financing schemes are extended to them on a without recourse basis. This is good for the exporters in terms of financing and risk cover of buyer or LC issuing banks. To enjoy this benefit, the SME exporters should, however,, know the risks involved in sales contract. For example, if the export and importer set Korean law as governing law in the sales contract especially for open account exports, the exporter's receivables might be not welcome by factors according to provisions of Korean Conflict Law and it's application. Those regulations tell that the factor's position would be unstable when the sales contact limit exporter's assignment of receivables to the factor when the sales contract is subject to Korean law. Also the exporters should know related regulation of importer which might affect the assignment of receivables as well. This paper suggests the Korean exporters take internationally recognized agreement/convention such as UNI|DROIT Convention on International Factoring, UN Convention on the Assignment of Receivables in International Trade.

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