• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.641-649
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• 2020

The study examines the effect of environmental factors on the international harmonization process of accounting on small and medium enterprises in Vietnam. These factors include legal environment, business environment, and cultural environment. The data is collected by a survey of 100 accountants and 100 auditors on the factors that affects the international harmonization process of accounting. The T-Tests indicate differences between the answers of the accountants and auditors. First, for the accountants, legal environment has the biggest effect on the harmonization process of accounting; while on the auditors, business environment has the biggest influence. Second, while the accountants consider costs higher than benefits in the harmonization process of accounting, the auditors assume that benefits are superior to costs that businesses spend. Third, both the accountants and the auditors indicate that the harmonization process of accounting should not be applied for all small and medium enterprises. From the study results, the author has given a different evaluation method that Vietnam should implement for international harmonization with the required adjustments as per the suitability with the status of businesses in Vietnam. The process of harmonization in accounting practices should not be indiscriminately applied to all the small and medium enterprises either.

• Journal of Communications and Networks
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• 제4권4호
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• pp.314-320
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• 2002

The various sectors of the International Telecommunication Union (ITU) have been addressing the evolution of thirdgeneration and future wireless systems in the context of a comprehensive International Mobile Telecommunications 2000 (IMT-2000) project, and within the ITU’s Telecommunication Standardization Sector (ITU-T) a Special Study Group on “IMT-2000 and Beyond” has been established to address the network aspects of these emerging wireless systems. The Special Study Group (SSG) is playing a global role in this general area, in which a number of regional standards development organizations and a variety of industry forums are also active. This paper provides background information on the SSG and describes the SSG’s ongoing work addressing medium-term issues relating to convergence of fixed and mobile systems and the harmonization of evolving IMT-2000 systems. The paper also addresses related mobility management aspects.

• 무역학회지
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• 제44권2호
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• pp.37-49
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• 2019

This paper determines if mandated alcohol health information labelling could be an obstacle to international trade by discussing international trade rules affecting member nations. WTO members could use alcohol labelling rules to protect human health, reduce the consumption of alcohol and provide product information. When a member uses alcohol labelling as a technical regulation or standard, it should comply with TBT Articles 2.2 and 2.4. If a member uses some specific warning messages for their objectives, it should be considered the contribution of the measure, trade restrictiveness, and alternatives. If WTO members want to employ their own alcohol labelling schemes for addressing carcinogenicity, intoxicating effects, dependence potential, effects on children, adolescents and pregnancy, it could be a technical barrier and also create adverse effects on international trade. Therefore, the harms of alcohol are supported by scientific evidence, and for this reason, the international harmonization for alcohol labelling should be discussed openly to prevent negative effects on trade.

• 대한임상약리학회:학술대회논문집
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• 대한임상약리학회 1996년도 제5차 춘계워크샵
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• pp.35-46
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• 1996

• 한국신재생에너지학회:학술대회논문집
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• 한국신재생에너지학회 2005년도 춘계학술대회
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• pp.142-146
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• 2005

Standards are increasing of importance for photovoltaics. The rapid growth of production is one reason for this but standards are equally important in ensuring the quality and reliability of installed PV systems. which have a propound impact on acceptance of the technology in the expanding marketplace. Korea government (Korean Agency for Technology and Standards. KATS)make and implement a five year plans for promotion of international standardization of this field from 2004. Through these works and harmonization of PV Korea standards with international standards(international electrotechnical commission. IEC). KATS leads the technology innovations and eventually increases the international Competitiveness. Strategic collaboration with other countries is also strengthened through Korea's participation in IECEE(IEC system for conformity and certification of electrical equipment) on standards and conformity assessment. One of the major goals of the Plan is to facilitate trade between Korea and its trading partners by emphasizing harmonization of its national conformity assessment system with international norms

• International Journal of Computer Science & Network Security
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• 제21권12spc호
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• pp.521-525
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• 2021

An essential area is the creation of a single digital market between the EU and Ukraine through information technology. Purpose: to investigate and analyze civil law relations in the field of adaptation of Ukrainian civil law to civil law regulations of the EU. The object of research: Ukrainian civil law and civil law of the EU. The subject of the study is civil law in the context of adaptation of civil law to the legislation of the EU. The following methods of scientific cognition were used during the research: semantic, historical, comparison, analysis and synthesis, generalization. The results of the study show that the harmonization of the legal system of Ukraine with EU law is caused by several goals: successful integration of Ukraine into the EU, legal reforms based on the positive example of EU countries, promoting access of Ukrainian enterprises to the EU market; attracting foreign investment, increasing the welfare of Ukrainian citizens. The adaptation includes three stages, the final of which is the preparation of an expanded program of harmonization of Ukrainian legislation with EU legislation. In the process of adaptation, it is important to take into account the legal history, tradition, features and mentality of Ukraine and before borrowing legal structures to analyze the feasibility of their application in the Ukrainian legal field.

• 무역학회지
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• 제43권5호
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• pp.179-201
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• 2018

각 국은 소비자의 알 권리와 선택권을 보장하기 위해 식품표시제도를 의무화한다. 그리고 이러한 각국의 식품표시정책을 수립함에 있어 국제협약 또는 협정에 가입되었다면 이는 모든 서명국에 부과되는 의무라는 복잡한 네트워크에 연결된다. 또한 식품표시제도는 국제무역에 비관세장벽으로 적용할 수 있어 각 국이 식품표시제도를 도입함에 있어 다자적 조화가 필요하며 이를 위해 GATT 20조, SPS, TBT 협정이 적용될 수 있을 것이다. GM식품(Genetically Modified foods)의 안전성과 관련하여서는 여전히 논란이 여전히 끊이지 않고 있다. 더욱이, 우리나라가 GMO를 가장 많이 수입하는 국가라는 사실을 고려한다면 GM식품의 유해성을 차치하더라도 GM식품 관련 표시제도의 명확화 및 GM식품의 혼입기준에 대한 명확한 제시는 소비자들로 하여금 식품 선택에 있어 혼란을 해소할 수 있을 것이다. 따라서 본 논문은 GM식품에 대한 다자적·국내법적 고찰을 통해 우리나라 국내법에서 인용가능한 GM식품관련 법 및 주요 무역국의 국내법을 살펴봄으로써 우리나라 GM식품 표시방법에 대한 개선방안을 제시하고 한다.

• International Journal of Advanced Culture Technology
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• 제2권1호
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• pp.20-24
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• 2014

As the standards organization under ISO responsible for the development of all international financial services standards, ISO/TC 68 plays a key role in the development and adoption of new technologies in the banking, brokerage and insurance industries. In this paper many of its current work projects are introduced for developing ecommerce standards. We need to discuss the recommendations on XML conversion with ISO and other international standard organizations. Each country try to adopt the international standards even though domestic technical standards and barriers. To solve this problem of interworking between these standards, harmonization activities are nedded. For development and distribution of electronic documents to be conformed to international standards, it is enough to have the role of international activities continue to supply part of the domestic industry and the trends in participation and international standard.Our principal focus is on facilitating national and international trade, through the simplification and harmonization of processes, procedures and information flows, and so contributing to the growth of global commerce.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2012년도 추계학술대회
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• pp.115-116
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• 2012

전자해도는 국제기구 간의 협력 방안이 추진됨에 따라 최근 국제성이 강조되고 있지만 인접한 국가 간 데이터 불일치 문제가 대두됨에 따라 국가 간 전자해도 조정이 불가피 하여 이를 해결하기 위한 기반 기술이 필요할 것으로 예상되고 있다. 본 연구에서는 국가간 서로 다른 Harmonization의 필요성 및 목적을 정의하고 전자해도 불일치성의 대응방안을 마련하기 위해 국외 Harmonization 사례의 문제점 및 해결방안을 분석하여 기초기술을 식별하였으며 해당 기술에 대한 대응방안으로 국외 사례로부터 그룹 별로 분류한 주제의 관점에서 실제 우리나라와 외국 전자해도의 차이점을 분석 및 정리하였고 그에 따른 시사점 및 영향을 도출하였다.

• 월간포장계
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• 통권188호
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• pp.130-136
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• 2008