As passenger ship accidents so frequently have occurred, crisis consciousness is highly aroused in Korean society. Although bombastic policy guidlines were suggested in accordance with every passenger ship accident, there remains a still high possibility of such an accident reoccurring because passenger ship accidents occur from the perspective of non-compliance. The research objective of this study is to government's safety regulatory policies. Data for the analysis was collected from literature review. A Case study related to passenger ship accident is adopted for the analysis. The research methods utilized in this study consist of extensive quantitative analysis of 138 passenger ship accidents which had happened over last 10 years from 1984 to 1993 in Korea and a qualitative analysis of the passenger ship accident of the Seohae Ferry in October 1993. The results of the quantitive analysis on the 138 passenger ship accidents are as follows; Seeing the accidents yearly, the accidents which occurred by policy non-compliance are still exist, only somewhat reduced as years gone by. Seeing the accidents from the perspective of types of accident, fire accidents and death and injury accidents had more non-compliance factors than contact accidents and one-side collision accidents, etc. had. Seeing the accidents from the perspectives of types of passenger ship, large ships like car ferries and general passenger ship accidents had more non-compliance factors than any other kinds of ships had. Seeing the accidents from the perspectives of tons of passenger ships, large ships weighing more than 1, 000 tons and small ships weighing less than 50tons contained a lots of non-compliance factors. The results of the qualitative analysis of the passenger ship accident of the Seohae Ferry in Octovber 1993 are as follows; From the viewpoint of the human factor, there were non-compliance to the recruiting of required number of qualified crew members and non-compliance to the rule which prohibited them from leaving port in bad weather and high wave conditions. From the viewpoint of the ship factor, there were defects in the ship. So we might say that there was non-compliance which was aroused from the lacks of technical skills. From the viewpoint of the administrative factor, there were many non-compliance factors such as sailor education, shipping management, rescue, safety equipment. From the viewpoint of the passenger factor, there were passengers' threats which compelled the crews to leave the port under bad weather conditions. In conclusion, the principal non-compliances factors are passenger ship company did not follow safety rules such as shipping the permitted number of passengers, loading permitted tons of freight and fastening freights properly and recruiting required number of qualified crew. In order to reduce accidents, firstly we should find out the causes which play key roles in passenger ship companies' non-compliance to the government's safety regulations. Secondly we should tackle the causes.

본 논문은 사양기에 접어든 글로벌 산업에서 경쟁중에 있는 기업들이 합병할 수 있도록 허용하는 것이 사회적으로 바람직한지 분석할 수 있는 모델을 정책결정자들에게 제시한다. 본 고에서는 합병 (horizontal merger)을 허락하는 것이 자국의 기업으로 하여금 노후화된 생산설비를 은퇴시키고, 각 생산공정의 새로운 생산설비만 가동하도록 유도함으로써 외국의 경쟁업체에 대한 전략적 경쟁우위를 확보하게 한다는 것을 보여준다. 매년 감소하고 있는 특정제품에 대한 수요는 시장지배력 효과 (market power effect)의 폐해가능성을 약화시키며 사양산업에서는 기업이 원하면 합병할 수 있도록 허용하는 것이 오히려 사회후생을 극대화 할 수 있는 기회를 제공한다. 정책결정자들이 적정한 수준이라고 수긍할 정도의 social surplus를 창출하는 효율성제고가 기업합병을 통해 이루어질 수 있으면, 해당기업들이 탄원하는 기업합병을 정부 또는 법원이 독과점에 대한 우려 때문에 기각하지 않도록 하여야 할 것이다.

본 연구는 한국에 진출해 있는 외국자본에 대한 조세우대제도를 구체적으로 종합검토하고 현행 국제조세 체계하에서 이러한 정책이 얼마나 효과적인지 실증적으로 분석하는데 목적이 있다. 한국에 있어 외국인직접투자와 조세유인제도와의 관계를 알아보기 위하여 본 연구에서는 Hartman의 모형을 이용했다. 검증결과, 유보이익재투자에 대한 조세감면정책의 영향은 예상했던대로 유의적인 정의 상관관계가 나타났다. 그러나 신규자금을 통한 투자와 조세감면제도의 관계를 보면 부의 관계가 상당히 유의적으로 나타났다. 동 결과는 최근들어 조세감면혜택이 지속적으로 축소되었음에도 불구하고 외국인직접투자는 증가되었다는 것을 말하며 조세감면혜택이 신규자금조달에 의한 외국인투자 규모증대에는 큰 영향요인이 아님을 시사한다. 이러한 검증결과를 토대로 제시한 조세제도 개선방안은, 유보이익재투자 확대나 첨단기술도입을 지원하기 위한 최소한의 감면조항은 바람직하나 외국인 투자에만 해당되는 조세우대조항을 점차로 폐지하여 국내투자와의 조세형평성을 유지함과 동시에 조세중립성(Tax Neutrality)을 확립해야 한다는 것이다.