• 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.

• 한국산학기술학회논문지
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• 제19권2호
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• pp.370-379
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• 2018

우리나라는 중이온 가속기 건설을 중심으로 과학지식이 사업화로 연결될 수 있도록 하는 지리적 공간으로서의 국제과학비즈니스벨트에 관한 계획을 2009년에 확정하였다. 과학기반 클러스터의 형성 단계에서 국제과학비즈니스벨트의 각 클러스터의 우선 유치업종의 선택은 클러스터의 성격과 발전에 많은 영향을 미칠 수 있다는 점에서 매우 중요하다. 본 연구는 정부에서 제시한 국제과학비즈니스벨트의 과학기반 혁신클러스터의 조성을 위해 유치해야 할 핵심 업종들을 제시하고자 한다. 산업별로 클러스터 형성과정이 상이할 뿐만 아니라, 산업 내 특정 업종이 클러스터의 성장과정에 미치는 영향력이 다르기 때문에 혁신생태계 조성을 위한 앵커 섹터를 파악하는 것이 매우 중요하다. 국제과학비즈니스벨트 내 4개 클러스터의 형성 및 성장을 위한 기업을 분석하기 위해 본 연구는 Swann & Prevezer의 산업 클러스터링(industrial clustering) 모델을 활용하여 분석하였다. 본 연구에서는 기업 관련 자료의 경우 2014년의 제조업 및 서비스업 대상 한국기업혁신조사(ICT 클러스터), 2014년 국내 바이오산업 실태조사(바이오헬스케어 클러스터), 2015 국내 나노융합산업 실태조사(첨단산업 클러스터)에 관한 최신자료를 이용하였다. ICT, 바이오헬스케어, 나노 등 3개 산업군에 대한 클러스터링 분석을 수행한 결과 각 산업군에는 다른 여러 섹터에 속하는 기업들의 지역 내 진입을 유발하는 중심적 역할을 하는 섹터들이 있는 것으로 나타났는데, ICT 산업의 경우 정보통신서비스 섹터, 바이오헬스케어 산업의 경우 바이오공정/기기 섹터, 나노 산업군의 경우 나노전자 섹터가 각각 중심적 역할을 하는 것으로 분석되었다. 분석 결과를 바탕으로 본 연구는 국제과학비즈니스벨트 클러스터를 육성하기 위한 기업 유치 전략과 정책에 대한 시사점을 제시하였다.

• Journal of Animal Science and Technology
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• 제62권3호
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• pp.423-426
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• 2020

Staphylococcus aureus is a significant pathogen that can source a variety of illness worldwide. In this announcement, we report here the complete genome sequence of S. aureus strain JDFM SA01, isolated from a milk filter collected from Korean dairy farm. The final complete genome assembly consists of one circular chromosome (2,748,925 bp) with an overall GC content of 32.9% and one circular plasmid sequence (24,655bp) with a GC content of 28.7%.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.429-437
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• 2020

The paper investigates the antecedents of Organic Food (OF) produce in Vietnam and the intentions and behavior of OF purchasers. A theoretical framework is developed and evaluated by simulation of the structural model. Data was collected from a convenient sample of 222 consumers from Ho Chi Minh City in Vietnam. The selection included 159 (72%) women, who were identified as being the primary buyers of organic food for their family (73%). Findings suggest food hygiene issues and conscientious self-identity as the much beneficial determinants of organic production perceptions. Because of the results in this report, the consideration for food security has gained little research consideration throughout the field of organic produce. Food safety concerns are also related to academics exploring consumer confidence as they might be regarded as one of their aspects in selecting standard, natural or health food products. Findings suggest food security as one of the essential determinants of motivation, while health awareness purports to become the least significant motivation, contrary to observations from certain previous studies. However, it is observed that moral personality-identity influences both perceptions and willingness to buy organic food, stressing that the association of participants with ethical concerns influences their perceptions and eventual choices of consumption.

• 무역학회지
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• 제45권2호
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• pp.177-189
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• 2020

The dispute settlement mechanism of the World Trade Organization (WTO) is in great peril. The Appellate Body has ceased to function last December as the United States has blocked the appointment of new Appellate Body members since 2017. The focus of this study is on the examination of US's discontent on the Appellate Body and various efforts to reform the Appellate Body. In a recent report, the US Trade Representative raises its concerns on the Appellate Body including 90 days mandatory deadline, transitional rules for outgoing Appellate Body members, scope of appeal, advisory opinions, precedent, recommendation, and overreach without offering any viable solutions. Some of WTO members and experts proposed several Appellate Body reform measures but agreement between WTO members is unlikely in a foreseeable future. Alternative dispute settlement mechanisms should be seriously considered such as interim appeal arbitration arrangements, separate dispute settlement mechanisms for trade remedies, unilateral retaliatory measures without WTO authorization. Rules-based multilateral dispute settlement system is imperative to small open economies like Korea. The Korean government should actively participate in Appellate Body reform discussions with other WTO members to keep the WTO dispute settlement system from collapsing.

• 무역학회지
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• 제45권6호
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• pp.23-43
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• 2020

This study aims at analyzing the interactions between two of the most significant trade stakeholders in Korea, the Trade Ministry and the Legislature, using text network analysis. Tackling seven Action and Plan Reports for Requests from Parliamentary Inspection released by the National Assembly, this paper conducts a topic modelling analysis, particularly focusing on the reports for the three trade-related institutes: the MOTIE headquarter, Korea Trade Insurance Corporation, Korea Trade and Investment Promotion Agency. According to the analysis, such traditional topics of the MOTIE as enterprise, industry, business, management, development were frequently appeared in the reports. Trade-related topics including export, trade, commerce, investment, overseas, domestic, dispute, cooperation, efficiency, negotiation, service, promotion were repeatedly shown. Lastly, a case study on 2019 Parliamentary Inspection Report showed specific trade-related topics and relevant contents that raised issues in that year. This analysis implies that the text data driven from the Parliamentary Inspection Reports between the MOTIE and the National Assembly, can be established as so called 'trade policy information system' which are valuable not only for the two but also the rest of the trade stakeholders in Korea.

• 한국항해항만학회지
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• 제46권4호
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• pp.331-337
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• 2022

2021년 UN 자문 연구기관인 해양환경전문가그룹(GESAMP)은 해운 부문의 해양쓰레기 발생원 여섯 가지 중 하나로 컨테이너 해상유실을 지목했다. 대표적으로 2021년 5월 발생한 X-Press Pearl호 침몰은 유실된 컨테이너가 해안으로 떠밀려와 내부에 적재된 플라스틱 펠릿이 스리랑카 연안을 뒤덮은 대형 환경오염 사고로 이어졌다. 이러한 배경으로 국제해사기구(IMO)는 2022년 9월 개최하는 제8차 화물 및 컨테이너 운송 전문위원회 회의를 기점으로 선박 운항 중 컨테이너 해상유실의 방지 및 후속대책을 논의한다. 본 연구는 IMO 회의에서 우리나라의 대응 방향을 수립하고자 컨테이너 해상유실 주요 사고 조사보고서 및 관련 전문 자료 분석을 통해 유실 사고의 주요 요인을 식별하고 대응에 대해 고찰하였다. 그 결과, 운항 중 컨테이너 해상유실의 주요 요인으로 컨테이너 선박의 대형화, 기상악화 그리고 컨테이너 적재 불량이 파악되었다. 특히, 기상악화에 따른 대형 컨테이너 선박의 운항 안전성 저하에 대한 대책 마련 필요성이 식별되었다. 또한, 컨테이너의 안전한 해상운송을 위해 국제협약 이행에 대한 통합 모니터링이 요구된다. 그리고 해양환경 보전 관점에서 유실 컨테이너의 회수에 대한 제도적 보완이 필요하다. 마지막으로 컨테이너 해상유실 사고의 근본적인 방지를 위해 선박의 건조와 운항 측면에서 조선과 해운이 상호보완 가능한 체계 구축이 필요함이 식별되었다. 운항 중 컨테이너 해상유실 사고의 여러 요인은 개별 관점의 대응으로 해결하기 어렵다고 판단된다.

• 한국태양에너지학회:학술대회논문집
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• 한국태양에너지학회 2008년도 추계학술발표대회 논문집
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• pp.63-68
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• 2008

Efforts tp overcome the current challenge of global warming and abnormal temperature are being taken around the world. According to a report, average temperature of Korea has increased by about $0.8^{\circ}C$ for a century. In particular, temperature has rapidly increased since year 2000. Climate changes have brought remarkable changes in our lives. For example, agricultural field will see changes in crops and production. Energy used to maintain and manage architectures will be changed as well. In order to actively cope with rapidly changing global climate which drives changes from the basic behavior of our lives to subtle changes, international cooperation and researches are performed around the word. For instance, as a part of these global efforts, research on typical meterological data for computer simulation program to evaluate architecture energy performance is in progress in Korea. In order to conduct research on typical meterological data in format of data per time, reference regarding monthly maximum/minimum temperature time is required. Unfortunately, however, reference regarding maximum/minimum temperature time hasn't been defined in Korea. Therefore, this study aims to provide fundamental data essential for various researches by calculating maximum/minimum temperature time of major cities across Korea. According to the study, maximum temperature occurs at 3 p.m and minimum temperature occurs at 5 a.m or 6 a.m. respectively, in overall areas.