The main goal of this paper is to discuss the dynamics of public debt servicing – both domestic and foreign – in Zambia, tracing the trends, reforms and challenges over the period from 1964 to 2015. The paper shows that the exceptional rise in public debt servicing obligations in Zambia over the period under review has been principally due to high domestic and foreign interest rates, frequent debt rescheduling at commercial rates, and capitalisation of non-liquidated service obligations at commercial rates. Also revealed in the paper is the fact that prior to 2005, Zambia experienced severe public debt servicing problems which eased after 2006 owing to debt relief initiatives and an economic rebound. Among the government debt service reforms discussed in the paper are structural adjustments in foreign exchange management, fiscal and monetary reforms, and aggressive engagement of traditional creditors. Primary among the identified challenges of public debt servicing in Zambia was the insistent economic crises that dogged the country during the study period. Notwithstanding the current public debt service sustainability and remarkable economic performance that characterise the country today, the paper found that the recent contraction of nonconcessional loans by the state poses a threat to debt service sustainability in future. Hence, the paper recommends, among other things, for aligning of public sector infrastructure spending with revenues to ensure budget sustainability, and to continue diversifying the economy to minimise the impact of external commodity price shocks on the economy. ; The main goal of this paper is to discuss the dynamics of public debt servicing – both domestic and foreign – in Zambia, tracing the trends, reforms and challenges over the period from 1964 to 2015. The paper shows that the exceptional rise in public debt servicing obligations in Zambia over the period under review has been principally due to high domestic and foreign interest rates, frequent debt rescheduling at commercial rates, and capitalisation of non-liquidated service obligations at commercial rates. Also revealed in the paper is the fact that prior to 2005, Zambia experienced severe public debt servicing problems which eased after 2006 owing to debt relief initiatives and an economic rebound. Among the government debt service reforms discussed in the paper are structural adjustments in foreign exchange management, fiscal and monetary reforms, and aggressive engagement of traditional creditors. Primary among the identified challenges of public debt servicing in Zambia was the insistent economic crises that dogged the country during the study period. Notwithstanding the current public debt service sustainability and remarkable economic performance that characterise the country today, the paper found that the recent contraction of nonconcessional loans by the state poses a threat to debt service sustainability in future. Hence, the paper recommends, among other things, for aligning of public sector infrastructure spending with revenues to ensure budget sustainability, and to continue diversifying the economy to minimise the impact of external commodity price shocks on the economy.
Cilj ovog rada je ispitati odrednice javnog duga u zemljama zapadnog Balkana, s naglaskom na učinke gospodarskog rasta i socijalnih izdataka. Studija pokriva razdoblje od 2006. do 2017. godine i primjenjujemo dinamičku panel analizu, korištenjem diferenciranog i sistemskog GMM procjenitelja. Rezultati sugeriraju da inkrementalna promjena rasta značajno smanjuje dug, dok socijalni izdaci podižu omjer duga prema BDP-u. Također, postoji negativan odnos između inflacije i duga, dok otplaćivanje kamata na prethodno zaduživanje dodatno povećava javni dug. Konačno, nezaposlenost u ovom modelu nije statistički značajna. Glavna implikacija studije je da kreatori politika u ovim zemljama trebaju favorizirati politike usmjerene na rast i socijalne reforme orijentirane na djelotvornost, kako bi javni dug bio održiv na duže staze. ; The aim of this paper is to examine the determinants of public debt in the Western Balkan countries, with an emphasis on the effects of economic growth and social expenditures. The study covers the period 2006-2017, and we implement the dynamic panel GMM estimation, using both first-difference and system GMM. The results suggest that incremental growth change significantly reduces debt, while social expenditures push the debt-to-GDP ratio up. Also, there is a negative relation between inflation and debt, while interest payments on previous borrowing increase public debt additionally. Finally, unemployment is not statistically significant in this setting. The main policy implication is that policy makers in these countries should favor a growth-oriented policy toolbox and efficiency-oriented social reforms, in order to keep the public debt sustainable in the long run.
The author applies a variant of the common pool resources theory to the problem of public spending under the coalition governments elected by proportional representation. The claim is that proportional representation produces cabinets with a large number of parties, and that a large number of parties brings about higher public spending (measured by budget deficit and public debt). The author constructs and deploys the concept of budgetary dilemma to the effect that, absent institutional constraints, public spending results in expansionary fiscal policy. In the second part, the author empirically tests the budgetary dilemma in two postcommunist democracies - Serbia and Croatia, which in 2000-2013 had cabinets with a large number of actors and increasing public spending. The analysis shows a statistically unreliable predictive capacity of the main independent variable - the number of parties in the cabinet. Statistical analysis is followed by several illustrations of the budgetary dilemma. Adapted from the source document.
The author is critical of the introduction of the euro from the point of view of national & political economy. His criticism is based on four assumptions. The first is that the introduction of the euro gives rise to certain legal concerns. Some countries had not met the criteria for the introduction of the euro, yet it was introduced, which means that the European parliament & the national governments & their parliaments no longer respect the due process of law. The second is that the foreign debt, which amounts to 120% of GNP, is impossible to repay in those democracies that are not in the position to impose austerity measures that would include several legislatures. The third criticism is based on the fact that European countries are at different levels of development, which makes the monetary union much too vulnerable. The fourth criticism refers to the fact that common currency means common policy, &, consequently, the end of nation-states in Europe. Croatia may join the EU, but this would pose a challenge to its national sovereignty. 2 Tables. Adapted from the source document.
The debtors' crisis at the end of the 20th century is a hard reality facing transitional countries (and others as well). However, to borrow or not to borrow is a false dilemma. In the situation when in most transitional countries, the local accumulation is insufficient for financing economic development & completing the transitional process, the only alternative is borrowing. This is particularly unavoidable when the influx of foreign capital via direct investments is meager. This is also true for the Republic of Croatia, in which the level of direct investments is, for the time being, very modest. Borrowing, particularly from foreign countries, calls for a high degree of caution, a well-thought out approach to borrowing, & the rational use of the loans. 5 Tables, 14 References. Adapted from the source document.
The author explores the evolution, functioning, similarities & differences between the original Bretton Woods international monetary system that operated from 1945 to 1973 & the present modified institution, which is symbolically called Bretton Woods 2 System. The existing international financial architecture keeps on being based on the hegemony of the US dollar, as a dominant reserve currency. However, in spite of the fact that in most cases the present international monetary system implies the regime of flexible foreign exchanges rates, a characteristic of this system is that many countries in different degrees refuse to accept the appreciation of their national currencies to the US dollar. At the same time, the domination of the USA, the most indebted country in the world, is becoming a very serious threat to its sustainability. However, as the author concludes, the creators of the international monetary system, being aware how serious could be the consequences of its cessation, endeavor to extend its operation accepting less expensive consequences of keeping it alive. Tables, References. Adapted from the source document.
The author applies a variant of the common pool resources theory to the problem of public spending under the coalition governments elected by proportional representation. The claim is that proportional representation produces cabinets with a large number of parties, and that a large number of parties brings about higher public spending (measured by budget deficit and public debt). The author constructs and deploys the concept of budgetary dilemma to the effect that, absent institutional constraints, public spending results in expansionary fiscal policy. In the second part, the author empirically tests the budgetary dilemma in two postcommunist democracies - Serbia and Croatia, which in 2000-2013 had cabinets with a large number of actors and increasing public spending. The analysis shows a statistically unreliable predictive capacity of the main independent variable - the number of parties in the cabinet. Statistical analysis is followed by several illustrations of the budgetary dilemma. Adapted from the source document.
Svjetska ekonomska kriza zahvatila je zemlje Zapadnog Balkana. Recesija koju je karakteriziralo smanjenje privredne aktivnosti, pad potrošnje i povećanje zaposlenosti bila je praćena smanjenjem javnih prihoda. Posljedica takvog stanja je budžetska neravnoteža koja se manifestirala u vidu strukturnog budžetskog deficita i rasta javnog duga. Fiskalna konsolidacija u svim zemljama bila je neophodna. U procesu fiskalne konsolidacije dolazi do promjene pojedinih elemenata fiskalne politike koji se razlikuju od zemlje do zemlje. U tom procesu , struktura javnih prihoda i javnih rashoda se mijenja. Postavlja se pitanje koliko je fiskalna konsolidacija bila uspješna i u kojoj mjeri. Dinamička panel analiza pomoću PMG procjenitelja u šest zemalja Zapadnog Balkana, za period od 2004-2016. godine pokazala je da fiskalna konsolidacija ima pozitivan utjecaj na ekonomski rast. Dakle, zemlje Zapadnog Balkana moraju voditi odgovorne financije kako bi potakle ekonomski rast. ; The global economic crisis has not spared the countries of the Western Balkans. The ensuing recession, characterized by a decline in economic activity, a decline in consumption and an increase in unemployment, went hand in hand with drops in public revenues. This in turn resulted in budget imbalances that manifested in structural budget deficits and higher public debt. Fiscal consolidation was deemed necessary across the board. In this process, certain fiscal policy elements varied among countries. The structure of public revenues and public expenditures changed. The question is whether the fiscal consolidation was successful and to what extent. Dynamic panel analysis using PMG estimator in six Western Balkan Countries for the period 2004-2016 has shown that fiscal consolidation has positive impact on economic growth in this region. So, Western Balkan Countries have to conduct responsible public finances in order to encourage economic growth.
Hrvatska je 2002. godine provela radikalnu reformu mirovinskog sustava privatizacijom dijela javnog sustava, takozvani II. stup definiranih doprinosa, te uvođenjem i III. dobrovoljnog stupa. Reforma je provedena po modelu Svjetske banke slično kao i u drugim tranzicijskim zemljama. Za razliku od drugih tranzicijskih zemalja, hrvatski je sustav preživio krizu i u njemu nisu poduzimane značajnije dodatne reforme. U tekstu se tematizira korist i potreba provođenja evaluacija ovako opsežnih reformi kao razvoj politike utemeljene na dokazima. U tom kontekstu, analiziraju se mirovinske reforme u zemljama višegradske skupine (Poljska, Slovačka i Mađarska) gdje je pod utjecajem krize ukinuto obvezno članstvo u II. stupu. Glede politike mirovinskih reformi, u ovim zemljama na djelu je proces konvergencije. Rasprave o privatizaciji mirovinskog sustava sežu u prvu polovicu 1990-ih, a uvođenjem II. stupa govorilo se o razvoju tržišta kapitala, poticanju gospodarskog razvoja, novog zapošljavanja te većih mirovina. Premda je bilo političkih planova o privremenom zaustavljanju uplata u II. stup, on je preživio krizu. Suočena s manjim mirovinama iz I. i II. stupa za dobrovoljne drugostupaše od mirovina iz I. stupa vlada je dala dodatak dragovoljnim drugostupašima koji se vraćaju u I. stup. Reformom 2018. znatan dio dodatka imaju i obvezni drugostupaši. Analiza javnog diskursa govori da su glavne dnevne novine dio medijske kampanje obveznih mirovinskih fondova (OMF), zapravo društava za upravljanje mirovinskim fondovima, i u njima nema mjesta za drugačije mišljenje o II. stupu. U tekstu se analiziraju operativni troškovi društava za upravljanje OMF-ima, dominanta ulaganja u države obveznice čime se povećava javni dug te, imajući u vidu javne podatke, tranzicijski trošak. Zaključno se vrednuju dometi mirovinske reforme s nalazima evaluacije koji ukazuju na neodrživost II. stupa te njegovu reformu kao u spomenutim tranzicijskim zemljama. ; In 2002 Croatia implemented a radical pension system reform through privatization of a part of the public system, the so-called second pillar of defined contributions and the introduction of the third voluntary pillar. The reform was implemented according to the World Bank model, similarly as in other countries in transition. Unlike other countries in transition, the Croatian system survived the crisis and no other significant additional reform was undertaken in it. The text analyses the use and need of conducting an evaluation of such comprehensive reforms as a policy development based on evidence. In that context, the paper examines pension reforms in the Visegrád Group countries (Poland, Slovakia and Hungary) where the mandatory participation in the second pillar was cancelled due to the crisis. With regard to pension reform policies, these countries are undergoing a convergence process. Discussions about the pension system privatization date back to the first part of the 1990s, and the introduction of the mandatory second pillar opened debates about the capital market development, stimulation of economic growth, new employment and larger pensions. Although there were some political plans to temporarily halt payments to the second pillar, it survived the crisis. Faced with the pensions from the first and second pillars for voluntary second tier participants that were smaller than the pensions from the first pillar only, the government gave an increase to the second tier participants returning to the first pillar. The 2018 reform provided a considerable part of the increase for the mandatory second tier participants. The public discourse analysis shows that main daily newspapers serve as a part of the media campaign of the mandatory pension funds, actually pension fund management companies, and there is no place for different opinions about the second pillar in them. The paper analyses the operative costs of pension fund management companies, dominant investments in government bonds which increases public debt and, bearing in mind publicly available data, the costs of transition. Finally, pension reform aims are assessed against evaluation findings that point to the unsustainable second pillar and its reform similar to the reforms in aforementioned countries.
RIJEČ UREDNIŠTVAUZ 20-tu OBLJETNICU DANA HRVATSKOGA ŠUMARSTVANa 101. Godišnjoj skupštini Hrvatskoga šumarskoga društva, održanoj 9. svibnja 1997. god. (188 sudionika) u Zaključcima pod red. br. 15 Skupština "proglašava 20. lipnja za Dan hrvatskoga šumarstva, koji će se od 1998. godine u organizaciji HŠD-a obilježavati svake godine". Naime, toga je datuma na 96. Redovitoj skupštini 20. lipnja 1991.g. jednoglasnom odlukom promijenjen naziv udruge iz Saveza društava inženjera i tehničara šumarstva i drvne industrije Hrvatske u Hrvatsko šumarsko društvo. Tako je od 1998.g. Dan hrvatskoga šumarstva redovito obilježavan. Uz redovita izvješća o radu i financijskom poslovanju udruge, u nastavku je uvijek slijedila aktualna stručna tema. Stručna tema ove Skupštine bila je "Hrvatsko šumarstvo danas i sutra". Uvod u raspravu dali su tadašnji predsjednik HŠD-a prof. dr. sc. Slavko Matić i direktor "Hrvatskih šuma" p.o. Zagreb Anđelko Serdarušić, dipl. ing. šum. Kao temu za razmišljanje, navest ćemo samo dio iz tih uvoda i rasprave objedinjenih u 15 zaključaka.Prof. Matić ponajprije naglašava kako je HŠD najmjerodavnija stručna organizacija koja mora raspravljati o stanju u hrvatskome šumarstvu, posebno onda kada su svakim danom problemi sve brojniji i uočljiviji. No, nitko ne očekuje njihovo rješenje preko noći. Najvažniji problemi su: zapošljavanje diplomiranih inženjera i općenito smanjenje broja zaposlenih u šumarstvu; nepotrebno izdvajanje velikih površina šuma u nacionalne parkove i parkove prirode i davanje na upravljanje raznoraznim upravnim odborima gdje gotovo i nema šumara; podređeni odnos prema struci gdje Hrvatske ceste, vodoprivreda i elektroprivreda, protivno Zakonu o šumama, ulaze u šume bez naknade; drvni sortimenti se raspoređuju po komisijama, uz niske cijene a svi se zaklinjemo u slobodno tržište; u šumu nam ulaze needucirani i slabo opremljeni poduzetnici s nekvalificiranom radnom snagom; poseban trud treba ulagati u afirmaciju struke utemeljene ponajprije na profesionalnoj etici; trebamo se riješiti onih "zalutalih" u šumarsku struku, kojima je cilj samo laka zarada.Direktor Serdarušić nakon uvoda daje desetak prijedloga za zaključke; uputiti zahtjev Hrvatskoj radioteleviziji za termin redovitog priloga o hrvatskom šumarstvu; da predstavnici HŠD-a, Šumarskog fakulteta, Šumarskog instituta i Hrvatskih šuma p.o. izrade suvremeni Zakon o šumama i Dugoročni program šumarstva i upute ga Ministarstvu uz zahtjev za ukidanje tzv. "liste finalista", reprogramiranja dugova, dodjela dionica, odgoda plaćanja itd.; usklađivanje odnosa šumarstva i drugih djelatnosti; da se osigura više financijskih sredstava za gospodarenje privatnim šumama i sanaciju ratnih šteta, te da na prostornom uređenju i djelatnostima zaštite prirode, neizostavno sudjeluju i šumarski stručnjaci.Tomislav Starčević naglašava kako je vrijeme da se analizira da li smo i koliko, dosljedno provodili temeljne koncepcijske pretpostavke za razvoj hrvatskoga šumarstva, gdje u provedbi tih opredjeljenja još nema jasne šumarske politike; Šumariji kao temeljnoj organizacijskoj jedinici ne daje se dovoljno važnosti i ovlaštenja, iz čega proizlazi gubitak motiva; kod uzgojnih radova vidljivo opada kvaliteta; doradom planova gospodarenja povećava se sortimentna struktura planova sječa, pa nemamo definirane planske veličine; naposljetku ovu Skupštinu smatra poticajnom za temeljiti razvoj šumarstva.Prof. Joso Vukelić smatra da Vlada RH nema koncepciju razvoja šumarstva i javnog poduzeća, ne uvažava stručna mišljenja, postavlja nekompetentan Upravni odbor; resorno Ministarstvo je neadekvatno organizirano i šumarstvo i lovstvo bi trebalo izdvojiti u posebnu Državnu upravu, kao što su to vode. Posebno ističe nezadovoljstvo društveno-moralnim položajem šumarske struke.Prvi resorni ministar Ivan Tarnaj ističe kako nijedna organizacija nije konačna, pa tako ni šumarska; ova dosadašnja, obrazlažući je detaljno, smatra da je bila dobra, jer trebalo je u teškim uvjetima preživjeti, no nakon 7 godina možda je vrijeme za novu.Prof. Branimir Prpić iskazuje nezadovoljstvo podređenošću šumarstva u Strategiji prostornog uređenja RH i smanjenjem opsega šumarskih djelatnosti, posebice u prostornom planiranju i zaštiti prirode i okoliša, gdje šumarske poslove preuzimaju nestručni kadrovi.Prošlo je 20 godina pa imajući pred sobom ovaj skraćeni prikaz navedene stručne teme (detaljno u Šumarskom listu br. 5-6/1997., str. 323-332), pokušajmo odgovoriti barem na dva pitanja: što se to do danas promijenilo i da li je "svatko od nas korigiranjem svoga rada dao najbolji doprinos poboljšanju stanja u šumarstvu", što je tada sugerirao prof. Matić u uvodnom izlaganju? Uredništvo ; EDITORIALOn the 20th Anniversary of the Day of Croatian ForestryAt the 101st Annual Assembly of the Croatian Forestry Association held on 9th May 1997, (188 participants), June 20th was proclaimed the Day of Croatian Forestry, which will be celebrated annually by the Croatian Forestry Association starting from 1998 (Conclusions, item 15). At the 96th regular meeting held on 20th June 1991, the name of the association was unanimously changed from the Association of Engineers and Technicians of Forestry and Wood Industry of Croatia into the Croatian Forestry Association. The Day of Croatian Forestry has been marked interminably since 1998. Regular reports on the activities and financial affairs of the Association have always been accompanied by discussions on current specialist topics. The specialist topic of the said Assembly was "the Croatian forestry today and tomorrow". An introduction to the discussion was given by Professor Slavko Matić, PhD, the then president of the Croatian Forestry Association, and Anđelko Serdarušić, BSc in forestry, director of the company "Croatian Forests". To provide food for thought, we shall mention only some parts of these introductions and discussions summarized in 15 conclusions.First and foremost, Professor Matić stresses that the CFA is the most competent professional organisation to discuss the condition of Croatian forestry, particularly in view of a growing number of acute problems. However, nobody expects overnight solutions. The most important problems include the employment of graduate engineers and the declining number of those employed in forestry in general; unnecessary conversions of large forest areas into national parks and nature parks and their management by managing boards consisting of anybody but foresters; a subordinate attitude towards the profession, reflected in the fact that the Croatian Roads, Water Management and Electrical Utility Company, contrary to the Forest Law, enter forests without any monetary compensation; wood assortments are distributed per commissions at low prices despite the fact that we all staunchly support the free market economy; forests are treated by uneducated and poorly equipped entrepreneurs with unqualified labour force; particular effort should be invested in the promotion of the profession that is based primarily on professional ethics; those who have "wandered" into the forestry profession by accident with the only goal of making easy money should be removed from forestry.Director Serdarušić followed his introduction with some ten proposals for the conclusions. These include the following: a request should be submitted to the Croatian Radio Television to allocate a fixed term for programmes on Croatian forestry; representatives of the CFA, the Faculty of Forestry, the Forest Research Institute and Croatian Forests Ltd should draw up a modern Forest Law and a Long-Term Forestry Programme and submit it to the Ministry. The Programme should be accompanied by a demand to abolish so-called "finalist lists", re-programme debts, allocate shares, postpone payments, etc; the relationship between forestry and other fields should be coordinated; more financial means should be ensured for the management of private forests and the recovery of war damage; and forestry experts should invariably be included into spatial management and nature conservation activities.Tomislav Starčević stresses the need to analyse whether the basic conceptual prerequisites for the development of Croatian forestry have been implemented and to what extent, considering that the application of these prerequisites is not guided by a clear forestry policy; the forest office, as the basic organisational unit, is not given sufficient importance and competences, hence the loss of motives; the quality of silvicultural treatments is visibly declining; by adding to management plans the assortment structure of cutting plans is increased, resulting in changes in the planned amounts; and finally, he considers this Assembly an incentive for the overall development of forestry.Professor Joso Vukelić points out that the Croatian Government does not have a clear concept of the development of forestry and public enterprises, does not accept professional opinions, and appoints incompetent management boards; the Ministry is inadequately organized; while forestry and hunting management should be placed under a separate State administration, similar to water management. He particularly expresses dissatisfaction with the socio-moral position of the forestry profession.The first forestry minister Ivan Tarnaj states that no organisation is final, and consequently the forestry organisation is not final either; he maintains that the current organisation is good in view of the fact that it was difficult to survive in hard conditions, but after seven years it is perhaps time to launch a new organisation.Professor Branimir Prpić expressed dissatisfaction with the subordinate position of forestry in the Croatian Strategy of Spatial Planning and with a reduced volume of forest activities, particularly in spatial planning and nature conservation and environment protection, where forestry activities are performed by inexpert personnel.Twenty years have passed: looking at this brief review of the topic (find a more detailed analysis in Forestry Journal No. 5-6/1997, pp 323-332), let us try and answer at least two questions: what has changed since and have we all "by improving our work, given the best contribution to the condition in forestry", as Professor Matić suggested in his introductory discussion. Editorial Board
RIJEČ UREDNIŠTVANegativna medijska kampanja usmjerena protiv šumara, a posebice na predstavnike trgovačkog društva Hrvatske šume d.o.o., traje neprestano već nekoliko godina, a intenzivnije unatrag dvije godine. Sve je eskaliralo nedavno aferom s vjetroelektranom Krš-Pađene. Mediji su se brže-bolje natjecali tko će više oblatiti pojedinačne i kolektivne vinovnike događaja. Temeljem paušalnih analiza zamjeralo se Hrvatskim šumama svašta, od privremenog neplaćanja šumskog doprinosa gradovima i općinama (u vrijeme kompletnog zastoja države uvjetovanog epidemijom koronavirusa ta namjenska sredstva ionako nitko nije mogao trošiti na izgradnju i održavanje šumskih cesta) do pripreme podizanja kredita za likvidnost tvrtke, koja je u sklopu pomoći pristala na produljenje roka plaćanja drvne industrije za isporučenu sirovinu sa 60 na 100 dana od dana izdavanja računa za sve isporuke od početka 2020. godine. Primjedbe na korištenje valjda najpoznatijega parafiskalnog nameta u Hrvata za usluge općekorisnih funkcija šuma ne treba ni spominjati, jer nema bitnijeg poduzetnika ili bilo kojeg političara koji u cilju pomoći gospodarstvu ne spomene smanjenje ili ukidanje toga. Laicima nije ni poznato da su Hrvatske šume svojim kriznim planom u potpunosti izbacile ovaj način financiranja gospodarenja šumama za 2020. godinu. U vrijeme korona krize to su vjerojatno bili najispravniji poslovni potezi u cilju sačuvanja vlastite zaposlenosti, zaposlenosti kupaca i dobavljača, kao i likvidnosti tvrtke. Koga to zanima kad čitatelje zanimaju negativne vijesti i afere. Većini njih također nije poznato da se šumarstvo uvijek u kriznim vremenima pobrinulo samo za sebe, ali i za druge koje je nosilo na svojim plećima. U svim krizama šumarstvo je pomagalo drvnoj industriji, pa i otpisivalo dugove u raznim državama i uređenjima koji su vladali na našem prostoru, ali i snosilo posljedice objektivnih i subjektivnih poslovnih rizika aktera u drvnom sektoru.Moć objavljenih tekstova na mrežnim stranicama i društvenim mrežama je velika. U kratkom vremenu dopire do velikog broja čitatelja. Većina tekstova objavljuju se kao bombastični naslovi i podnaslovi. Čitanjem sadržaja tek upućenijem čitatelju je jasno što ne odgovara istini. Obično se prema kraju članka sadržaj ublažava, ali to pročitaju najuporniji čitatelji, dok im u percepciji ostaju negativne informacije iz naslova i s početka teksta. Na društvenim mrežama javljaju se mnogi od pojedinaca do udruga, a dosta njih i anonimno te pisanjem svojih komentara stvaraju negativno ozračje o šumarskoj struci. Čitajući brojne napise stječe se dojam da su šumari jedan od većih problema Lijepe naše.Bolji poznavatelji prilika priznat će da je šumarstvo uz poljoprivredu nositelj opstanka preostalih ruralnih krajeva. Šumarstvo koje je najzastupljenije u ruralnim i manje razvijenim područjima osigurava egzistenciju zaposlenicima Hrvatskih šuma, zaposlenicima brojnih izvoditelja radova u šumarstvu te tvrtki i obrta u drvnom sektoru, posredno svima koji prodaju svoje proizvode drvnim tvrtkama, a čuvar je najvećeg dijela ekološke mreže Republike Hrvatske. Kroz zaštitu šuma i šumskih zemljišta od požara na krškom području važna je karika sačuvanja bioraznolikosti države, ali i kulise koja pomaže hrvatskoj grani gospodarstva od posebnog interesa – turizmu. U vrijeme Domovinskog rata šumarstvo je umjesto države gradilo i ceste kako bi povezalo dijelove Republike Hrvatske, gdje su nekada stanovnici putovali preko susjednih do matične države.U dragoj nam Hrvatskoj domovini danas postoji osam nacionalnih parkova i 11 parkova prirode u kojima je većina temeljnih fenomena šuma. Zaštita prirode u biti je sačuvana područja preuzela na upravljanje od šumara. Da se na tim područjima nije gospodarilo uz šumarske postulate i s ekološkim obzirom, ne bi se danas dičili s parkovima kao što su Plitvička jezera, Risnjak, Sjeverni Velebit ili Mljet. U krškom dijelu Hrvatske, gdje se nalazi većina zaštićenih parkova, nikad nije nestalo šume upravo zbog dva i pol stoljetnog gospodarenja s njom. Današnje generacije se ne sjećaju izgleda šuma u prijašnjim razdobljima. Većina najvrjednijih šuma hrasta lužnjaka posječena je kompletno između 1820-ih i 1920-ih godina. Danas stasaju nove generacije tih uzgojenih šuma koje su u biti proizvod hrvatskih šumara. Nakon Drugoga svjetskog rata sjeklo se količinski skoro kao i danas, jer nije bilo drugih resursa pa se država obnavljala i dolazila do potrebnih financijskih sredstava. Uz sve to zahvaljujući mudrosti i radu više generacija šumara, današnja je pokrivenost države pod šumama 44 posto, a sa šumskim zemljištima i 49 posto. Nažalost, većina javnosti ne može shvatiti pojam vječnih šuma koje nisu stalno u istoj dobi, jer jednako kao i druga bića imaju svoje razvojne stadije. Njihova vječnost se proteže kroz slijed generacija šume. Sječa starih zrelih šumskih sastojina preduvjet je nove generacija šume kojoj se svi iskreni šumari najviše vesele, jer je uspješno napravljena smjena generacija i sačuvana opstojnost šume na istoj površini. Taj prijelaz je u nizinskim šumama vidljiviji, no postoje i gorske šume na kojima se tako očiti prijelaz ne vidi, pa to i promatračima manje upada u oko.Neupućeni ili zlonamjerni ne znaju ili zaboravljaju na desetljetne pritiske ponajprije na državno šumarstvo radi pogodovanja pojedincima i tvrtkama u cilju podizanja nekad više maslinika i vinograda, a danas više gradnji vjetroelektrana i pašarenja na obraslim i neobraslim šumskim zemljištima. Hrvatski šumari baštine pojam potrajnog gospodarenja, pojma danas poznatijeg kao održivo gospodarenja, kojim su se borili da se površine pod šumom ne smanjuju. Tako, ako se u funkciji razvoja kojemu se nitko pametan neće protiviti ako je održiv i racionalan, negdje i krče šume radi prenamjene odobrene prostornim planom, smanjena površina pod šumama se nadoknađuje podizanjem nove šume na drugom mjestu. Koliko god se državno šumarstvo najčešće smatralo kočničarem razvoja, ono je zapravo bilo branitelj zakonskog djelovanja, dok su često pa i danas neki investitori, ali i državne institucije, vršili pritisak ubrzavajući proceduru u svoju korist bez pravne podloge. Hrvatske šume d.o.o. sa svim svojim prednostima i manama samo su dio slike koju danas imamo u Republici Hrvatskoj. Način kadroviranja i upravljanja jednak je kao i u ostalim javnim poduzećima i trgovačkim društvima u većinskom državnom vlasništvu. Kao u svakoj struci postoje previdi i pogreške, ali postulati hrvatskoga šumarstva su isprobani i dokazani kroz više od 250 godina. Današnje manje kvalitetne izvedbe u pojedinim šumama posljedica su raznih faktora i ne razlikuju se od pogrešaka koje se u svim djelatnostima događaju (zar se djelomično pogrešno ne obavi operacija, sagradi zgrada ili sastavi stroj?). Čak i u recentnom slučaju s vjetroelektranom Krš-Pađene Hrvatske šume d.o.o. pozitivno su odradile svoju zadaću naplatom duga investitoru za služnost ') INSERT INTO slTekst VALUES('202002290',2,'HR','u iznosu prema pravilniku važećem u vremenu pokretanja investicije. Hrvatske šume većinom su u svom djelovanju između čekića i nakovnja, s jedne strane pritisak korisnika drvne sirovine za što većom sječom i proizvedenom i plasiranom količinom ili korisnika prostora preko služnosti ili zakupa, a s druge strane sve veći pritisak za zaštitom staništa i jedinki što usložnjava i poskupljuje proizvodnju.Resorno ministarstvo, koje osim što je krajem 2011. godine prvi put nakon 1919. godine ispustilo u svom imenu naziv šumarstva, uz taj simbolički čin postalo je maćeha vlastitom čedu, budući resorni ministar/ministrica kao jednočlana skupština trgovačkog društva Hrvatske šume d.o.o. svojim nalozima prema upravi toga Društva djeluju u korist svih aspiranata na sve vrste proizvoda i usluga iz šume i šumskoga zemljišta. Tako se najvrjedniji trupci prodaju po dogovornim cijenama, koje već dugi niz godina nisu usklađene s tržišnim, čak ni s manje razvijenim susjednim zemljama, ogrjevno drvo i drvni ostaci se prodaju po dugogodišnjim ugovorima, bez obzira na promjene tržišnih uvjeta, a neobraslo šumsko zemljište, čak i tartufi, moraju se prepustiti svakome tko zaželi, čak i ako se ne pridržava zakonske regulative.Hrvatsko šumarsko društvo učestalo ističe politizaciju cijeloga sustava kao jedan od najvećih problema našega društva. Politike mijenjaju kompletne Uprave društva, garnirane s većom ili manjom kvotom uhljeba, svake četiri godine, a ponekad i u kraćim terminima. Tako postavljena vodstva dužna su provoditi naloge te iste politike, pa bile one i protuzakonite. Na taj se način tvrtke, kao u našem slučaju Hrvatske šume d.o.o., povlače po medijima kao kriminalne organizacije, ili se čak protiv njih organiziraju javni prosvjedi. Kako se pritom osjećaju zaposlenici, naše kolege koji s ljubavlju i odgovorno obavljaju svoj posao, možemo naslutiti?Prateći sva zbivanja postoji bojazan da se ne priprema teren kako bi se državne šume dale u koncesiju nakon što se trgovačko društvo Hrvatske šume proglase nesposobnim za upravljanje. Na brojnim primjerima poznato je kako koncesije uglavnom donose samo eksploataciju bez ulaganja u šume. Većina europskih država bogatih šumama imaju jake svoje državne tvrtke za gospodarenje državnim šumama i čuvari su tih šuma, ali i prostora kao i života na njima.Svrha ovoga teksta nije obrana bilo koga unaprijed, jer o nečijoj nevinosti i krivnji odlučivat će institucije kojima je to posao. U državi gdje se vode mnoge besplodne rasprave, koje se većinom tiču prošlosti, treba početi racionalnije sagledavati sadašnjost i ne povoditi se za huškačkom histerijom. Potrebno je popuštati okove politike i prepuštati struci da radi ono što najbolje zna, a to je u šumarstvu gospodarenje šumama i šumskim zemljištima. Uredništvo ; EDITORIALThe negative media campaign directed against foresters, and particularly against the representatives of the company Croatian Forests Ltd, has been going on for several years and has gained in intensity in the past two years. It all escalated recently with the scandal concerning the wind power plant Krš-Pađene. The media rushed to smear individual and collective entities involved in the event. Based on impromptu analyses the company Croatian Forests was criticised for all kinds of things, including temporary non-payment of forest contributions to cities and municipalities (at the time when the state was at a complete standstill due to the coronavirus epidemics these earmarked funds could not be spent on the construction and maintenance of forest roads anyway), as well as raising a loan to boost the company's liquidity. Namely, the company agreed to extend the payment period of the wood industry for the delivered raw material from 60 to 100 days from the date of issuing the invoice for all deliveries from the beginning of the year 2020. Let us not even mention all those remarks on the use of probably the most well-known parafiscal levy in Croatia related to non-market forest functions. There is not one entrepreneur or politician who has not requested the reduction or abolition of this levy as a way of helping the economy. Lay people are not even aware of the fact that the crisis plan of Croatian Forests envisages complete elimination of this form of financing forest management for 2020. At the time of the coronavirus crisis these are probably the best business moves aimed at preserving employment in the company, employment of the customers and suppliers, as well as the company's liquidity. But who wants to read about this when negative news and scandals are much more interesting? Most people do not know either that at times of crises forestry has always taken care not only of itself but also of others dependent on it. In all crises forestry has helped the wood industry, written off debts of various states and political systems reigning in these areas, but also borne the consequences of objective and subjective business risks of those working in the wood sector.The power of the texts published on websites and social networks is enormous. They reach large numbers of readers in a very short time. The majority of the published texts feature bombastic headlines and sub headlines. Only when the whole text is read does it transpire what is the truth and what is not. Usually the content of an article is softened towards the end, but the whole article is read only by the most persevering reader, while the majority retain only the negative information from the headlines and the beginning of the text. Social networks are full of individuals and associations whose comments, often anonymous, create a negative image of the forestry profession. All these comments give an impression that foresters are one of the biggest problems of Our Beautiful Homeland.Those better acquainted with the situation realize that forestry and agriculture are the pillars of survival in the remaining rural areas. Forestry, which is most represented in rural and less developed areas, provides a livelihood for employees of Croatian Forests, employees of numerous contractors in forestry and companies and crafts in the wood sector, and indirectly of all those who sell their products to wood companies. Forestry also guards and cares about the largest part of the ecological network in the Republic of Croatia. By protecting forests and forestland from fires in karst areas it forms an important link in the conservation of biodiversity in the state, but also creates a setting which helps the Croatian economic branch of particular interest - tourism. During the Homeland War it was forestry professionals who constructed roads needed to connect parts of the Republic of Croatia at the time when residents had to travel through neighbouring countries in order to reach their home country.In our beloved homeland there are eight national parks and eleven nature parks in which forests constitute the basic phenomena. Basically, nature conservation has taken over the preserved areas for management from foresters. If these areas had not been managed according to forestry postulates and ecological considerations, we would not be able to boast of parks such as Plitvice Lakes, Risnjak, North Velebit and Mljet. In the karst part of Croatia, where the majority of protected parks are located, forests have never disappeared thanks to two and a half century long forest management. Present day generations do not know what forests looked like in earlier periods. The majority of the most valuable forests of pedunculate oak were completely cut down between the 1820s and 1920s. Today we witness the growth of new generations of managed forests, which are essentially the product of Croatian foresters. After World War Two the quantities of forests that were cut down almost equalled present day quantities because there were no other resources and the state needed the necessary financial means for rebuilding and renovation. Moreover, thanks to the wisdom and hard work of several generations of foresters, the present forest cover in Croatia amounts to 44 percent and forestland to 49 percent. Regrettably, most people do not comprehend the concept of eternal forests, which are not always of the same age, because just like other beings they have their development stages. Their eternity extends through generations of forests. Cutting down old, mature forest stands opens the door to a new generation of a forest, and all foresters rejoice in it because it testifies to a successful change of generations and the survival of the forest in the same area. This transition is visible in lowland forests, but there are also mountain forests in which such an obvious transition is not striking, so it is less noticeable to observers.Those less well informed or malicious do not know about or close their eyes to decades of pressures on the state forestry. These pressures are aimed at enabling individuals and companies to receive different benefits: in the past it was olive groves and vineyards, today it is the construction of wind power stations and grazing in vegetation-covered or bare forest areas. Croatian foresters staunchly adhere to the concept of sustainable management, under which they fight against reducing forested areas. Thus, if forests are sometimes cut down for conversion purposes as regulated by spatial plans, reduced forested areas are immediately replaced with new forests in another place. Although state forestry has often been thought as a hindrance to development, it has in fact defended lawful activities in circumstances in which some investors, as well as state institutions, have exerted pressure by speeding up the procedure in their favour without any legal basis. ') INSERT INTO slTekst VALUES('202002290',2,'EN','The company Croatian Forests Ltd, with all its strengths and weaknesses, is only a part of the overall picture in the Republic of Croatia. Personnel recruitment and management is the same as in other public companies and state-owned companies. Just like in any other profession, there are omissions and mistakes, but one things is always the same: the postulates of Croatian forestry have been tested and verified for over 250 years. Present-day activities of lesser quality in some forests are the consequence of various factors and they do not differ from mistakes taking place in all other professional spheres (is not it true that sometimes a surgical operation may go wrong, or a building can be poorly constructed or a piece of machinery badly assembled?). Even in the most recent case of the Krš-Pađene wind power station, Croatian Forests Ltd have done their homework well by collecting the debt to the investor for easement in the amount according to the regulations valid at the time of starting the investment. In most of its activities Croatian Forests Ltd are between the hammer and the anvil: on the one hand, there is constant pressure by users of wood resources for more felling and more produced and sold quantities, and on the other, there is growing pressure to protect habitats and species, which all makes production more complex and more expensive. The relevant ministry, in addition to dropping the word forestry from its name at the end of 2011 for the first time after 1919, has also become an evil stepmother to its own child, since the line minister, as a one-member assembly of the company Croatian Forests Ltd, by his/her orders to the Company management acts to benefit all aspirants to receive all kinds of products and services from forests and forestland. Thus, the most valuable logs are sold at negotiated prices which have for years been out of touch with market conditions, fuel wood and wood residues are sold under long-term contracts regardless of changed market conditions, and bare forest land, and even truffles, must be given over to anyone who wants them, even if legal regulations are not complied with. The Croatian Forestry Association frequently points out that politicization of the entire system is one of the biggest problems of our society. Entire company managements are changed by politics every four or fewer years and nepotism is an inherent part of the system. Managements installed by politics in this way are forced to carry out the orders of the same policies, even if they are illegal. This is how companies, in our case Croatian Forests Ltd, are dragged through the media as criminal organisations; even public protests are organized against them. Can we even guess how the employees, our colleagues who do their jobs responsibly and lovingly, feel?All these events raise fears of the terrain being prepared for giving state forests for concession after the company Croatian Forests is declared incapable of forest management. There are many examples of concessions generating exploitation of forests without any investments in them. The majority of European countries with abundant forest areas have strong state companies which manage and guard state forests, their areas and the life in them.This text does not aim to defend anybody in advance: someone's innocence or guilt will be decided on by relevant institutions. In the state in which fruitless debates about the past are held, it is time to turn to the present in a more rational manner and not succumb to harangues and hysteria. Politics should loosen its grip and leave it to the profession to do what it knows best: in the case of forestry, it is the management of forests and forestland.Editorial Board
학위논문(석사)--서울대학교 대학원 :법과대학 법학과,2019. 8. 이동진. ; Throughout all the world, insolvency, at its essence, is about the treatment and disposition of prepetition claims and postpetition claims. Bearing in mind the distinctive features of prepetition claims and postpetition claims where the former are generally classified as insolvency claims subject to restrictions as per insolvency procedures while the latter as administration claims granted the rights to be paid irrespective of insolvency procedures, one may well assert that the actual amount of realized payment will consequently be different by a significant margin. Thus, it does matter to classify straddle claims before and after the order for relief. In South Korea, the part-fulfillment test(일부구비설) is widely accepted as a common view. In pursuant to the part-fulfillment test, once a particular debt in question is affirmatively established as insolvency claims, other claims that do not fall into the category of insolvency claims but nevertheless fulfill the requirement of administration claims are deemed administration claims. Even if the claims are unliquidated, contingent, unmatured, disputed, they can be classified as insolvency claims when the significant part of the claims are fulfilled prepetition. It seemingly is due to the reception of the Japanese insolvency acts which has eventually resulted in South Korean insolvency frameworks adopting the relevant Japanese legal theories and precedents that developed on the basis of the part-fulfillment test. But the word 'the significant part of the claims' is too vague to establish a clear and consistent criterion. Among the cases of the Supreme Court of South Korea, some cases contradict each other. In Japan, a scholar following the part-fulfillment test even admits that the test has its defects as some cases of the Supreme Court of Japan are inconsistent. The 'theory of deduction(控除説)' in Japan, based on the study of history of theories about classifying claims, criticizes the present common view in Japan, the part-fulfillment test, and suggests that the claims subject to insolvency risks be insolvency claims and the claims free from insolvency risks be administration claims. It may sound like a tautology, but it pinpoints that the present part-fulfillment test is far from realizing the essence of treatment and disposition of claims, using the word 'the significant part of the claims'. However, the theory of deduction also leaves much to be desired to set a clear and consistent criterion. In the United States, timing problems of claims in insolvency have been an important research theme, making use of a substantial balancing test. Thus, the arguments in the United States serve as a good reference. The theories of the United States do not apparently dichotomize, but virtually distinguish contractual claims from non-contractual claims. When it comes to contractual claims, the claimants voluntarily enter the contracts considering insolvency risks, so it is easy to determine whether the claimants bear the insolvency risks in accordance with their intention. In contrast, as of non-contractual claims, the claimants often get the claims involuntarily. It is hard to determine, based only on the claimants' intention, whether they should be burdened with insolvency risks. Therefore, dichotomy is desirable. In case of contractual claims, almost all federal courts of appeals and scholars adopt the performance test in the United States. As of non-contractual claims, there are the accrued state law test, the conduct test, the relationship test, and the fair contemplation test in the United States. Most of federal courts of appeals follow the relationship test, while most of scholars support either the conduct test or the fair contemplation test. For contractual claims, including the ones based on executory contracts, we can accept the performance test as it is. The part contributed to a debtor prepetition by a claimant abandoning exceptio non adimpleti contractus is subject to the insolvency risks and should be treated as insolvency claims. The part induced to do business with a debtor postpetition is beneficial for the estate and thus should be treated as administration claims. For efficiency, prepetition claims should be cut off from post-insolvency as sunk costs, while postpetition claims should receive priority to induce entities to enter new business with a debtor so as to foster reorganization. In case of non-contractual claims, it is hard to tell whether the claims are supposed to bear insolvency risks or not. It is a matter of policy. Unless it is the case where Debtor Rehabilitation and Bankruptcy Act in South Korea excludes explicitly the non-contractual claims from insolvency claims, prepetition claims should be classified as insolvency claims and postpetition claims administration claims. While the meaning of 'claims' for insolvency is defined in a unique sense under the United States Bankruptcy Code so as to put a great weight on that specific point of time, Debtor Rehabilitation and Bankruptcy Act in South Korea yet omits to define the meaning of 'claims' for insolvency, making it unnecessary to be obsessed with as to when a claim arises. For insolvency in South Korea, I hereby propose the relationship test that does not stick to the point when a claim arises. Rather, I suggest a more flexible solution that allows bifurcation of claims. If the part of the claim occurring before the order for relief creates a relationship, such as contact, exposure, impact, or privity, between the claimant and the debtor, then the part of the claim is insolvency claim. At the same time, the purposes of the acts on which the claim is based, the entity benefitted by the expense, and so forth, should be considered. Prepetition claims should be cut off to encourage a fresh start of the debtor, but that does not mean that the debtor is free to commit torts or gain unjust enrichments. Though it is quite theoretical, postpetition claims that the claimant gains involuntarily because the debtor fails to block a relationship between them should be treated as administration claims so that the estate shoulders the expense. As a result, insolvency can proceed with efficiency and equity. The representatives and the social insurance programs for future claimants can satisfy due process concerns. If there is a conflict between insolvency and other public interest policy, mandatory provisions override in case of contractual claims while insolvency takes priority in case of non-contractual claims. ; 채무자가 도산절차에 들어간 경우, 채무자에 대한 채권의 발생원인이 도산절차개시 전후 어느 쪽에 귀속되는지에 따라 도산절차상 취급을 달리하는 것은 전 세계 도산법의 공통적인 특징이다. 일반적으로 도산절차개시 전에 발생한 채권은 도산채권으로서 도산절차상 제약을 받게 되고, 도산절차개시 후에 발생한 채권은 관리채권으로서 도산절차와 상관없이 변제받을 수 있어 실현할 수 있는 변제액에 큰 차이를 가져온다. 따라서 채권발생의 원인이 도산절차개시 전후에 걸쳐 있는 경우 그 채권을 분류하는 작업은 매우 중요한 의미를 가진다. 현재 우리나라의 통설과 판례는 일부구비설이다. 기본적으로 일부구비설에 따라 도산채권이 되는지 먼저 판단하고, 도산채권에 해당하지 않는 경우 관리채권의 요건을 충족한다면 관리채권이 된다는 입장이다. 도산절차개시 전에 채권의 내용이 구체적으로 확정되지 않았다 하더라도, 청구권의 주요한 발생원인이 도산절차개시 전에 갖추어져 있으면 도산채권이 되고, 그렇지 않은 경우는 관리채권이 될 수 있다는 것이다. 이는 우리나라의 도산 관련 법제가 2005. 3. 31. 채무자 회생 및 파산에 관한 법률 제정 전부터 일본의 도산 관련 법제를 계수하면서 일본의 통설과 판례인 일부구비설을 수용한 결과로 보인다. 그러나 '청구권의 주요한 발생원인'이라는 용어는 추상적이고 모호해서 구체적이고 일관된 기준을 제시해주고 있는지에 관해서는 의문이 있다. 우리나라의 대법원 판례 중에서도 결론이 서로 모순되어 보이는 경우가 있다. 일본에서도 유사한 사안임에도 최고재판소 판례가 모순된 결론을 내는 경우가 있다며 일부구비설 내에서도 그 한계를 자인하는 견해가 있을 정도이다. 현재 일본의 통설을 비판하면서 등장한 일본의 공제설은 학설사적 검토를 바탕으로, 채무자의 도산 위험을 부담하여야 하는 채권은 도산채권, 그렇지 않은 채권은 관리채권이 된다는 취지로 주장한다. 동어반복에 불과하다는 비판이 가능하지만, 적어도 '청구권의 주요한 발생원인'이라는 추상적인 용어로는 일부구비설의 본질을 충분히 담아내지 못한다는 문제의식은 경청할 가치가 있다. 그러나 이 역시 구체적이고 일관된 기준을 제시하는 데에는 부족함이 있다. 한편 미국에서는 유구한 도산법의 역사 속에서 실질적인 이익형량을 통해 도산채권과 관리채권을 분류하려는 노력을 계속해왔다. 따라서 그 기준을 세우는 데 미국의 논의는 참고로 삼을 가치가 있다. 미국에서는 명시적으로 논의가 이원화된 것은 아니지만, 사실상 계약상 채권과 비계약상 채권을 나누어 본다. 계약상 채권은 채권자가 채무자의 도산 위험을 고려해 자발적으로 거래에 나선다는 점에서 비교적 쉽게 채권자의 의사를 기준으로 도산 위험의 부담 여부를 가릴 수 있다. 반면 비계약상 채권은 채권자가 비자발적으로 채권자가 되는 경우도 많다는 점에서 채권자의 의사만을 기준으로 도산 위험의 부담 여부를 쉽게 판별하기 어렵다. 따라서 이원화된 분류법은 타당성이 있다. 미국에서 계약상 채권의 경우 채권자의 반대급부 이행을 기준으로 하는 반대급부이행기준설이 통설․판례이다. 비계약상 채권의 경우 연방순회항소법원의 판례는 최종적인 권리 발생을 요하는 권리발생시설, 채무자의 행위를 기준으로 하는 채무자행위시설, 채권자와 채무자의 관계 설정 시를 기준으로 하는 관계시설, 채권자가 채권의 발생 가능성을 숙고할 수 있었던 시점을 기준으로 하는 숙고가능시설로 나뉜다. 주류적인 판례는 관계시설을 따르고, 학설은 주로 채무자행위시설과 숙고가능시설로 양분된다. 계약상 채권의 경우 쌍방미이행 쌍무계약에 기한 경우를 포함해 반대급부이행기준설을 그대로 수용할 수 있다고 생각된다. 채권자로서 가장 강력한 담보인 동시이행의 항변권을 포기하고 도산절차개시 전 채무자의 재산에 공여한 부분은 도산 위험을 부담하는 도산채권이 된다. 도산절차개시 후 채무자의 이행 선택으로 새로이 거래로 유인된 부분은 도산절차개시 후 모든 이해관계인에게 이익이 되기 때문에 관리채권이 된다. 도산절차를 효율적으로 운영하기 위해 도산절차개시 전의 채권은 매몰비용으로 도산절차개시 후와 단절시켜야 하지만, 도산절차개시 후의 채권은 완전 변제를 보장해주어야 채권자가 새로이 거래에 응할 것이기 때문이다. 비계약상 채권의 경우는 도산 위험을 부담하여야하는 지위를 쉽게 구별하기 어렵다. 결국 이는 정책적 결단의 문제인데, 우리나라의 채무자 회생 및 파산에 관한 법률이 명시적으로 비계약상 채권을 도산채권에서 배제하고 있는 경우가 아닌 이상 도산절차개시 전 채무자로 인한 부분은 도산채권, 도산절차개시 후 채무자로 인한 부분은 관리채권으로 보아야 한다. 미국의 경우 연방도산법상 채권의 개념을 달리 정의하고 있으므로 그 시점을 기준으로 하여야 하지만, 우리나라의 경우 채무자 회생 및 파산에 관한 법률에서 채권의 개념을 달리 정의하고 있지 않으므로 시간 좌표에서 점 개념이 아닌 선 개념으로 파악하면 된다. 이러한 견지에서 관계시설을 따르는 미국의 주류적인 판례가 채권자가 채무자와 접촉(Contact), 노출(Exposure), 영향(Impact), 긴밀함(Privity) 등 관계를 설정했는지 여부를 기준으로 하는 것에 착안해 관계설을 제시한다. 물론 이 때 채권 발생의 근거가 되는 법령의 목적, 비용에 대응되는 이익의 향유 주체 등도 고려해야 할 것이다. 도산절차개시 전 발생한 채권은 단절시켜 채무자의 새 출발의 기회를 부여해야 하지만, 도산절차개시가 채무자의 불법행위, 부당이득을 완전히 허용한다는 뜻은 되지 않는다. 다소 의제적이나, 도산절차개시 후 관리인이 채권자와의 접촉 등을 방지하지 못해 새로이 채권자가 비자발적으로 채권을 가지게 된 부분은 관리채권으로 취급하여 이해관계인이 부담할 비용에 포함되도록 하여야 한다. 그럼으로써 도산절차가 효율적이고 공정하게 진행될 수 있다. 적법절차 보장의 문제는 장래 채권자의 이익을 대변하는 대표자를 파견하도록 하고, 그 재원을 일원화하여 사회 보험으로 관리하는 방안을 제안한다. 도산법과 공익적 성격을 가진 다른 법령이 충돌할 때에, 계약상 채권의 경우는 강행규정이 우선하도록 하면 되지만, 비계약상 채권의 경우는 기본적으로는 도산법의 이념이 우선하도록 하는 것이 타당하다고 생각된다. ; 목 차 제 1 장 서 론 1 제 2 장 우리나라의 논의 8 제 1 절 일반론 8 1. 일반적인 경우 8 2. 쌍방미이행 쌍무계약의 경우 9 제 2 절 구체적 사례 12 1. 서설 12 2. 계약상 채권의 사례 13 3. 비계약상 채권의 사례 34 제 3 절 검토 46 1. 사례 유형별 검토 46 2. 일반론 차원의 검토 56 제 3 장 일본의 논의 60 제 1 절 일본의 도산법 개관 60 제 2 절 일반론 64 1. 일반적인 경우 64 2. 쌍방미이행 쌍무계약의 경우 70 제 3 절 구체적 사례 73 1. 서설 73 2. 개별 사례 73 제 4 절 정리 및 시사점 88 1. 정리 88 2. 시사점 92 제 4 장 미국의 논의 94 제 1 절 미국의 도산법 개관 94 제 2 절 일반론 98 1. 판례 98 2. 학설 101 제 3 절 구체적 사례 105 1. 서설 105 2. 비계약상 채권의 사례 106 3. 계약상 채권의 사례 124 제 4 절 정리 및 시사점 136 1. 정리 136 2. 시사점 141 제 5 장 종합적 검토 143 제 1 절 새로운 기준의 모색 143 1. 서설 143 2. 논의의 축 144 3. 도산법이 다른 공익적 성격을 가진 법령과 충돌할 경우 148 4. 적법절차 보장의 문제 150 5. 구체적인 채권의 구별기준 설정 152 6. 적법절차 보장의 문제에 대한 대안 170 7. 소결 178 제 2 절 사례별 해결 179 1. 서설 179 2. 계약상 채권의 사례 179 3. 비계약상 채권의 사례 187 제 6 장 결론 195 참고문헌 199 Abstract 208 ; Master