• 제목/요약/키워드: liabilities

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미국의 민간경비관련 불법행위 책임 (Liability of Tort Related to Private Security in America)

  • 최선우
    • 한국콘텐츠학회논문지
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    • 제8권1호
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    • pp.39-47
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    • 2008
  • 오늘날 미국의 민간경비산업은 빠른 성장을 보이고 있으며, 이의 규모는 공경비인 경찰을 훨씬 능가하고 있다. 주지하는 바와 같이 미국의 민간경비는 치안서비스의 민영화 내지 공동생산에 이론적 근거를 두고 더욱 성장할 수 있는 토대를 구축하고 있다. 그런데, 민간경비의 성장 이면에는 민간경비에 의한 민사 및 형사책임 문제가 중요한 이슈로 제기되고 있다. 이 글에서는 미국 민간경비의 민사책임 가운데 불법행위 책임을 중심으로 살펴보기로 한다. 민사책임에 있어서 계약책임은 계약에 의하여 서로 채권 채무관계에 서는 자들 사이에서 특수하게 일어나는 문제인데 대하여, 불법행위책임은 이러한 특별한 관계의 유무와는 상관없이 사법(私法)적 관계에서 일반시민 누구와의 사이에서도 언제든지 일어날 수 있는 문제라는 점에서 차이가 있다. 따라서 아래에서는 민간경비에 의한 불법행위 책임의 유형 및 일정한 특성, 그리고 이와 관련된 사건 및 몇 가지 판례를 살펴보고자 한다.

복합운송인의 책임제한 방식과 한도액 (A Review on Limit of Liabilities of Multimodal Transport Operator in Korea)

  • 서지민
    • 무역상무연구
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    • 제77권
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    • pp.145-168
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    • 2018
  • The purpose of this paper is to introduce the limitation of liabilities of multimodal transport operators(MTO) in Korea. Also, this paper reviews the revised draft of Korean Commercial Code in 2015. This paper analyzes Korean multimodal transport systemand the limitation of liabilities of MTO by analyzing articles, regulations and practices of Korean Commercial Code and it's the draft in 2015. The paper, also, studies multimodal transport rules by comparing specifically international treaty, rules, or practices. In Korea, Article 816 of Commercial Code treats multimodal transportation adopting the network liability regime. The Article describes only the case of the multimodal transportation where the maritime carriage is engaged. Korea proposed the draft of multimodal transport regulation of Commercial Code in 2015 because present law could not apply for the multimodal transportation involved in the air or land carriage. This paper support the draft of Korean Commercial Code in 2015 because it is necessary to make a predictable legal system of multimodal transport and the limitation of liability reflecting practices or customs.

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The Impact of Capital Structure on Firm Performance: Evidence from Vietnam

  • NGUYEN, Hieu Thanh;NGUYEN, Anh Huu
    • The Journal of Asian Finance, Economics and Business
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    • 제7권4호
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    • pp.97-105
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    • 2020
  • This paper explores the impact of capital structure on firm performance in the context of Vietnam. The paper investigates the different effect of capital structure on firm performance in state-owned and non-state enterprises listed on the Vietnam stock market. The panel data of research sample includes 488 non-financial listed companies on the Vietnam stock market for a period of six years, from 2013 to 2018. The Generalized Least Square (GLS) is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, firm performance is measured by return on equity (ROE), return on assets (ROA), and earnings per share (EPS). The ratios of short-term liabilities, long-term liabilities, and total liabilities to total assets are proxy for capital structure. Firm sizes, growth rate, liquidity, and ratio of fixed assets to total assets are control variables in the study. The empirical results show that capital structure has a statistically significant negative effect on the firm performance. The result also shows this effect is stronger in state-owned enterprises than non-state enterprises in Vietnam. These evidences provide a new insight to managers of both state-owned and non-state enterprises on how to improve the firm's performance with capital structure.

대학병원 수익성에 영향을 미치는 요인 분석 (The determinants of the Profitability of University Hospitals in Korea)

  • 양종현;장동민;서창진
    • 한국병원경영학회지
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    • 제15권4호
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    • pp.43-62
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    • 2010
  • This study provides an evidence on the determinants of the profitability of university hospital by analyzing university hospital-level data set of hospital performance during the year 2007 (32 university hospitals in total). For the study, a multiple regression model is employed in which profitability index obtained from the DEA computations, operating margin to total asset and gross revenue are used as the dependent variables, and a number of hospital operating characteristics are chosen as the independent variables such as ownership type, location, bed size, period of establishment, bed occupancy rate, admission ratio of outpatients, patients per medical specialist, personnel cost per patient, liabilities to total assets, current ratio, fixed ratio, total asset turnover, medical assistance rate and public indicator. First, the results indicate that the bed occupancy rate and liabilities to total assets are positively and significantly associated with operating margin to total asset. Second, number of beds, the bed occupancy rate and number of patients per medical specialist are positively and significantly associated with operating margin to gross revenue. Third, the bed occupancy rate, number of patients per medical specialist, liabilities to total assets, total asset turnover are positively and significantly associated with profitability index revealed from DEA.

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국가부채의 재정위기 현황과 감당수준 (National Liability and Fiscal Crisis)

  • 정도진
    • 아태비즈니스연구
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    • 제12권4호
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    • pp.253-270
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    • 2021
  • Purpose - The main purpose of this study is to measure and evaluate the level of national liabilities that Korea's national finances can afford. Specifically, the concepts of national debt and national liability are clarified, and the appropriate level of national liabilities is measured in terms of short-term fiscal crisis, mid-to-long-term fiscal crisis, and GDP. Based on these measurements of fiscal crisis, this study would like to propose national fiscal management plans. Design/methodology/approach - In order to clearly recognize the difference between the national debt and the national liability, this study examines the data from 2013 to 2020. In addition, this study uses data from the national financial statements from 2013 to 2018 to measure the appropriate level of national liabilities in terms of fiscal crisis management. Findings - Short-term fiscal crises, measured by current ratios, will not occur. Nevertheless, in view of the cash flow compensation ratio, the short-term bankruptcy of the national finances of Korea depends on the re-borrowing of short-term borrowings and current and long-term borrowings. In addition, in order to manage the mid-to long-term financial crisis, it is necessary to pay attention to the liability growth rate rather than the liability size. Research implications or Originality - While previous studies focused on the appropriate level of national debt, this study was differentiated as a study focused on the level of national liability coverage. It is expected that the results of this study will be used to manage the national fiscal soundness.

The Impact of Capital on Growth of Small and Medium Enterprises: Evidence from Vietnam

  • HA, Van Dung;NGUYEN, Van Tung;DANG, Truong Thanh Nhan
    • The Journal of Asian Finance, Economics and Business
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    • 제9권1호
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    • pp.353-362
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    • 2022
  • Small and medium businesses (SMEs) play a critical role in the economy, yet they are plagued by a shortage of finance. Determining the influence of cash sources both inside and outside the firm is critical to the company's survival and growth. As a result, the purpose of this research is to determine the impact of capital on the growth of SMEs in Vietnam. The key factors of this research are equity and liabilities, which are two proxies for a firm's capital. The data is based on the results of a survey conducted every two years from 2005 to 2015, which included over 2,600 SMEs in 20 processing and manufacturing industries in ten provinces and cities, including Hanoi, Hai Phong, Ho Chi Minh City, Ha Tay, Phu Tho, Nghe An, Quang Nam, Khanh Hoa, Lam Dong, and Long An. The findings show that characteristics such as equity capital, total workforce growth rate, and male entrepreneurs have a positive impact on enterprise growth, whereas liabilities, firm age, and export have a negative impact on enterprise growth. The study has demonstrated that equity has a positive impact while liabilities have a negative impact on the growth of Vietnamese SMEs.

공무원인 119구급대원의 직무수행과 관련하여 발생할 수 있는 민$\cdot$형사상 책임과 그에 따른 법적 보호를 위한 대책에 관한 연구 (A Study on Civil and Criminal Liabilities of 119 Rescue and Its Legal Protection)

  • 배현아;윤순영;정구영;이경환;김찬웅
    • 한국화재소방학회논문지
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    • 제19권2호
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    • pp.45-62
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    • 2005
  • 본 논문은 우리나라 병원전 응급의료체계의 대부분을 차지하고 있는 119구급대의 법적 지위를 정의하고 직무수행과 관련된 법적책임에 따라 발생할 수 있는 문제들을 검토하여 병원전 응급의료체계의 질향상에 필요한 구급대원의 법적 보호를 위한 대책을 제시하고 나아가 앞으로 발생 가능한 병원전 응급의료체계와 관련된 법적인 소송에 대비한 위험관리와 그 대책에 대하여 검토하였다. 119구급대는 소방법에 근거하여 편성되어 그에 따라 구급대원은 공무원의 법적지위를 갖게 되어 국가배상책임이 일차적이지만, 응급처치와 응급환자 이송이라는 업무의 특성상 민, 형사상 책임이 동시에 발생할 수 있다. 구급대원의 직무수행과 관련된 법적 문제의 발생을 줄이고, 구급대원을 법적으로 보호하기 위한 방법으로 의학적 지도관리를 강화하고 구급대원의 응급의료와 관련된 지침서를 마련하고 지침과 절차에 따라 직무를 수행하여야 하며 현장에서 응급실까지의 응급의료체계와 관련된 출동에 대해서는 정확하고 합법적인 기록을 작성하여 보존하여야 한다. 현재 구급대원의 법적보호규정으로 긴급피난적 응급처치와 형사적 책임의 완화 내지 면제를 위해 응급의료에 관한 법률에 의해 임의적 감면사유를 규정하고 있다. 민사적으로도 긴급피난 외에 착한 사마리아인법 또는 구호자 보호법과 같은 새로운 법제정 및 개정이 필요하다.

영국계 P&I 클럽의 설립배경에 관한 사적 고찰 (A Historical Survey on the Background of Establishment of British P & I Club)

  • 신건훈
    • 무역상무연구
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    • 제34권
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    • pp.77-108
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    • 2007
  • The traditional name given to the insurance of third party liabilities and certain contractual liabilities which arise in connection with the operation of ships is protection and indemnity(P & I) insurance. P & I insurance is very different from traditional hull and machinery insurance in that shipowners' hull and machinery insurance is designed primarily to protect the assured against losses to his vessel, whereas P & I insurance seeks to indemnify an shipowner in respect of the discharge of legal liabilities he has incurred in operating his own vessels. This study is to examine the background of establishment of British P & I clubs md, therefore, the identity of P & I insurance. The present British P & I clubs are the remote descendants of the many small and local hull mutual insurance clubs that were formed by British shipowners in the end of 18th century. At that time, British shipowners were dissatified with the state of marine insurance market and, therefore, established clubs together in mutual hull insurance clubs. After the removal of the company monopoly in 1824, greater competition had a good effect on the rates, terms of cover and service offered by the commercial marine insurance market and by Lloyd's underwriters, and the hull clubs became less necessary and went into decline. The burden of British shipowners on liabilities to third parties was steadily increased after the middle of the 19th century, but the amount insured under hull policy was limited in the insured value of the ship. Eventually, the first protection club, that is, the Shipowners' Mutual Protection Society was formed in 1855. It was designed to like past mutual hull clubs, but to cover liabilities for loss of life and personal injury and also the collision risks excluded from the current marine policies, particularly the excess above the limits in hull policies. In 1870, the risks of liability for loss of or damage to cargo carried on board the insured ship was first awarded by the British shipowners. After 1874, many protection clubs formed indemnity club to cover the risk of liability for loss or damage to cargo. As mentioned above, British P & I clubs have been steadily changed according to the response of shipowners under the rapidly changing law of British shipowners' liability, and so on in the future.

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