of ‘Wage expense’, ‘Passenger revenue’, and ‘Fuel expense’ for Income Statement Analysis. For Balance Sheet Analysis we choose ‘Flight equipment’, ‘Air traffic liability’, and ‘Accumulated deficit’. Lastly, we went further on ‘Current Ratio’, ‘ROA’, and ‘Debt to asset’ among 5 Ratio analysis and recommended for these two companies.
1. Wag
of Korea. In this year, Gamevil is listed on KOSDAQ.
Ⅱ. Calculate Ratios and analysis
1) Liquidity Ratio
# Why are these ratios important?
Liquidity is an important factor that investors use to gauge the overall health of a company. A strong cash position usually means debt is under control and any short-term liabilities can be paid off quickly in hard economic times. High liquidity r
*******[C]*********
CAF(Currency Adjustment Factor) 통화할증료
- 정기선사나 정기선 운임동맹에 의하여 부과되는 Surcharge의 일종이다. 선박회사의 Tariff에 규정된 통화로 환전할 때 발생할 수 있는 불이익을 보충하며 선박회사의 수익을 보장하기 위하여 부과한다. CAF는 기본 운임률에 일정한 Percentage로서 부과된
* 복합운송주선인의 역할
화물 도착지 국가의 F/F와 제휴하여 전 운송구간에 걸쳐서 일관운송책임을 진다.
① NVOCC로서 자신의 책임하에 (single carrier’s liability)
② 화주에게 일관운임(through rate) 제시
③ 복합운송증권(combined transport B/L) 발행
화주에 대한 전문적인 조언
운송 수배
운송 관련 서류 작
of market environment’s changes which are related to the world economic crisis, the sharp rise of oil price and the threat of terrorism. It has brought low cost Carriers (LCCs) to the market, they have grown seriously fast.
Therefore, full service carriers (FSCs) have started undergoing a crisis caused by them and losing their customers a lot. In the United States, since few years ago, LCCs
특징 및 기본 요건
운송책임의 단일성 (Single Carrier’s Liability)
복합운송증권(Combined Transport B/L 발행)
단일 운임 (Through Rate)
운송방식의 다양성
우리 나라 복합운송 주선업의 현황 및 특성
가. 1970년대 수출입 물동량의 증가로 컨테이너 수송의 비약적인 발전
나. 1976년 해상화물 운송주선업의
It normally takes place in a specialized facility
known as a shipyard.
What is the shipbuilding industry?
South Korea is the world's largest shipbuilding nation with a global market share of 53.2% in 2011.
South Korea is the global leader in the production of advanced high-tech vessels such as cruise liners, super tankers, LNG carriers, drill ships, and large-sized container ships.
of your selected two companies.
●Past event
① Delta Air Lines, Inc. is one of the largest and most successful air carriers in the United States. Originally founded as a crop dusting service in 1924, Delta was led for 40 years by an agricultural scientist and pilot named Collet Everman Woolman. Expansion through acquisition characterized the era that follot d. Then, in
of its overall insurance business. Number of premiums written in South Korea automobile insurance industry has grown at a rate of more than 18 percent since 1983 when monopolized South Korean insurance market was made accessible to liability and property insurance companies. There are certain important factors behind this quick rise of automobile insurance industry of South Korea like sudden incr
Characteristics of B/L
① singed by carrier confirming goods
in the contract has been received in a
good condition
② can insist the delivery or receive of
the good(a document title-권리증권)
③ an evidence of carriage contract
④ a valuable instrument(유가증권)
① Shipping Request/Application (선적신청서)
- after oral contract, should include ‘items,