• 아태비즈니스연구
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• 제8권2호
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• pp.31-39
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• 2017

Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

• 대한의용생체공학회:의공학회지
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• 제40권5호
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• pp.171-178
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• 2019

This study was conducted to observe the differences in perspective of medical device adverse events and report exchange for domestic stakeholders. The post-market surveillance of medical device not only improves the usability and functionality of the device but also identifies new or growing risks caused by the device. APEC (Asia-Pacific Economic Cooperation) have established and operated post-market surveillance systems for medical devices based on IMDRF (International Medical Device Regulators Forum) and GHTF (Global Harmonization Task Force) guidelines. However, there are significant gaps in many aspects. It is essential to apply harmonized guidelines internationally but also to interpret and apply the guidelines consistently to report and exchange medical device adverse event in domestic. This study retrospectively analyzed the results of surveys conducted by providing examples of the adverse events and guidelines for post-market surveillance. The results of the study showed that there was a considerable difference in the judgment on the phase of using medical device for patient. In the case of medical device adverse event, different opinions shown according to knowledge and experience. Education and training are needed to have a harmonized perspective on the reporting and exchanging international guidelines of the adverse event for domestic stakeholders.

• 한국식품위생안전성학회지
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• 제30권4호
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• pp.329-342
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• 2015

본 연구에서는 소셜미디어 콘텐츠를 소프트웨어 시스템을 이용하거나 정성적으로 분석함으로써 삭카린나트륨에 대한 소비자 인식도를 조사하고자 하였다. 첫 번째로, 1년(2013.7~2014.6)의 기간 동안 네이버와 카페에서 작성된 글들을 수집하였으며, 수집된 글들은 무료 텍스트 분석 소프트웨어인 TONK를 사용하여 분석되었다. 블로그와 카페에서 작성된 글들은 주로 삭카린나트륨을 사용하지 않은 제품에 대한 것으로 파악되었으며, 기타 높은 단맛과 낮은 열량을 보이는 삭카린나트륨의 특성, 식품첨가물 제거법에 대한 내용이 있는 것으로 파악되었다. 두 번째로, 네이버 트렌드 검색 서비스를 이용하여 삭카린나트륨에 대한 검색량 증가 구간에 발생한 언론보도 사건을 조사하였다. PC 검색량의 경우 총 11개 증가 구간 중 6개의 구간에서, 모바일 검색량의 총 12개 증가 구간 중 8개의 구간에서 뉴스에서 삭카린나트륨 사용허용 품목 확대에 대해 보도한 것으로 나타났다. 세 번째로 식품의약품안전처의 삭카린나트륨 사용 허용품목 확대 발표를 보도한 연합뉴스의 댓글을 분석하였다. 공감수 100개 이상인 댓글의 내용을 분석 결과 정부 불신을 비판하는 댓글들이 가장 많았으며, 그 외 관련 제품의 가격 비판 댓글과 기업 불신을 드러내는 댓글들이 파악되었다. 시판 제품들의 표시사항 분석 결과, 삭카린나트륨을 첨가하지 않은 제품들은 삭카린나트륨 무첨가라는 표시를 강조하고 있는 것으로 조사되었다. 본 연구 결과 소비자들은 삭카린나트륨의 사용 확대에 관심이 있으며, 사용 확대 보도시에 검색량이 증가하였다. 따라서, 매체들은 삭카린나트륨 사용 확대에 관하여 보도를 할 때에 과학적인 근거에 바탕하여 확대배경이나 적정 섭취량 등을 함께 알리는 것이 소비자의 올바른 인식에 도움을 줄 것이다.