본 연구는 국제연합 안전보장이사회가 북한을 대상으로 결의하는 제재조치 인 대북제재 중 해양에서 적용되는 조항을 분석하고, 이를 이행하기 위해 항만 관계부서의 협력 방안에 대해 연구하였다. 우리나라는 UN 안보리가 채택될 당시 UN 회원국에 부과된 의무 때문에 적 극적으로 이행하다가도 대북정책의 변화에 따라 평화적인 노선을 취하는 등의 대북제재 이행에 변화가 있었으나, 북한의 위협은 증대되고 있으며, 대북제재 를 적극적으로 이행해야 한다. 대북제재의 주요 조치는 북한산 석탄, 철, 수산물을 전면 수입금지, 북한선박 의 해상환적을 금지, 북한으로 수입되는 정유와 원유의 수입상한 설정과 같은 대부분 해상에서 제재가 필요한 항목들이라 할 수 있겠다. 한반도 주변해역과 항만이 주요무대이기 때문에 우리나라가 주도적으로 이 행해야 하며, 위와 같이 단속이 쉽지 않으므로 해군과 해양경찰 뿐만 아니라 항만 관계부서의 협력이 반드시 필요하다. 본 연구에서 제시하고자 하는 대북제재를 이행을 위한 항만 관계부서 협력 방안은 첫 번째, 관계부서의 대북제재 관련 정보(관심선박 목록, 위반사례, 선 박위장)를 최신화해야 한다. 두 번째, 대북제재 법제도 개선 우수사례를 벤치마 킹 해야 한다. 세 번째, 관계부서인 해양수산부, 지역세관, 해상교통관제센터가 대북제재 이행지침을 마련하고 적용해야 한다. 네 번째, 해운업계가 대북제재 이행을 위한 내부지침을 마련하는 등의 적극적인 협력이 요구된다.

국제사회는 북한에게 다양한 경제제재를 부과하였다. 유엔 안전보장이 사회는 2006년 대북제재위원회를 설치하여, 지금까지 총 10차례 대북제 재 결의안을 발표하였다. 북한은 경제제재로 인해 석탄, 원유, 섬유 등 주요 수출입품의 제한을 받았고, 북한의 외교적 고립은 심화되었다. 본 연구는 북한 로동신문 및 조선중앙통신에서 확인할 수 있는 북한이 제3 국으로 보내는 외교편지인 축전에 주목하여, 대북제재 이후 북한의 대외 관계 전략에 주목한다. 북한은 2017년 이후 강도 높은 제재를 받으며, 대외관계 확대를 통한 제재 영향의 완화 혹은 제재 적응을 모색했을 것 으로 보인다. 본 연구는 2012년과 2022년 사이의 북한 축전외교 현황을 분석하여 경험분석을 진행하였다. 연구 결과, 2017년 이후 북한의 대외 관계 대상 국가가 확대되었음을 발견하였다. 북한은 제재 이후 직면한 대내외적 위기를 극복하고자 대외관계를 확대하는 노력을 전개했을 것으 로 평가된다.

In this study, the Inter-Korea Fisheries Cooperation Project was divided into four categories: North Korea's Fisheries Infrastructure Development Project, Fisheries Cooperation Project, Human Exchange Project, and North Korea Fisheries Investment Project. First, North Korea's fisheries infrastructure development projects include North Korea's fisheries resource research project, it's fisheries resource development project, and joint enforcement on illegal operation of Chinese ships. Second, fisheries cooperation projects include the operation of the North-South common fish area in the West Sea, the fishing project in North Korea's East sea, and the import of North Korean seafood. Third, human exchange projects include training of aquaculture technicians in North Korea, technology transfer and training of fishing vessels, and boarding of North Korea's fisherman in Korean fishing vessels. Fourth, North Korea's fisheries investment projects include aquaculture facilities and aquaculture feed support, aquatic product processing facilities and technology transfer, and fishery equipment support. However, as international sanctions are maintained in the international community to North Korea, Inter-Korea Fisheries cooperation, however, should be promoted according to the level of easing of international sanctions as international sanctions are maintained in the international community to North Korea. First, North Korea's fisheries resource research project, North Korea's fisheries resource creation project, joint enforcement on illegal operation of Chinese ships, and operation of the common fish area in the West Sea can be promoted if international sanctions are maintained at present, promote North Korea's fisheries resource research project. Second, boarding of North Korean's fisherman in Korean fishing vessels, conducting the fishing project in North Korea's East sea, and importing North Korean seafood can be aided if commercial transactions are possible with North Korea. Third, South Korea will support aquaculture facilities and aquatic feed, fisheries processing facilities and technology transfer, fishery equipment support, training of fisheries and aquaculture technicians, fishery fishing technology transfer, and training of fisherman when a comprehensive economic cooperation project is possible with North Korea.

Boot camp programs, frequently called "shock incarceration" programs, appeared in the early eighties as an alternative to traditional correctional programs. Offenders in these programs spend a relatively short period of time in a quasi-military program involving physical training, drill, manual labor, and strict discipline. Since 1983, 49 boot camp prisons have been opened in 33 State correctional jurisdictions, in addition to many programs developed and being considered in cities and counties, and for juveniles. The past decade has witnessed considerable interest in the concept of boot camps as a potentially effective intermediate sanction for certain types of Offenders. The research findings indicate that boot camps may be a useful alternative sanction to keep first offenders from offending again over the short terms, but that the long-term effects on recidivism or reduction of cost and prison crowding have not yet been determined. There is growing evidence that cost savings can be achieved if boot camps are used as an alternative to confinement. Because shock incarceration programs confine offenders for relatively short periods (3-6months), they may not be able to prepare the participants fully for readjustment to the community. More follow-up for participants in terms of aftercare services - employment assistance, drug treatment, etc - may, therefore, be an essential aspect of successful programs. Although boot camp programs are expected to remain popular for now, it is not known if growth can be sustained. Among the factors affecting such growth are political and popular interest, success in achieving program goals, and legal issues associated with the selection of program participants.

The current study aims to investigate the relationship between tax avoidance and firm risk in an emerging market called Iran. The study population consists of 400 observations and 80 companies listed on the Tehran Stock Exchange (TSE) over a five-year period during 2012 and 2016. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data. The results showed that low effective tax rate (tax avoidance) is more consistent than the higher effective tax rate. Moreover, there is no significant relationship between tax avoidance and future tax rate volatility. The findings also proved that lower effective tax rates are positively associated with future stock price volatility. This implies that since Iranian firms have many financial problems because of economic sanctions, they have a tendency to delay the disclosure of bad news about their firms. Needless to say, when a huge number of negative news reaches its peak, they immediately will enter the market and lead to a remarkable fluctuation in stock prices.