• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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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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• v.4 no.4
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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.

• Korea Trade Review
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• v.44 no.2
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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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• 1996.05a
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• pp.35-46
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• 1996

• 한국신재생에너지학회:학술대회논문집
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• 2005.06a
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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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• v.21 no.12spc
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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.

• Korea Trade Review
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• v.43 no.5
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• pp.179-201
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• 2018

Food labelling rules reflect the interaction of a number of factors such as industry needs for marketing flexibility and minimal regulations, consumer's rights to know what is in the product and public health concerns. However, food labelling rules could apply to international trade as non-tariff barriers so it is necessary to make multilateral harmonization of food labelling rules. For this, GATT XX, SPS, and TBT of the WTO can serve as jurisprudence in agreements. Lgnoring the safety problems of GM food, which is currently a worldwide issue, it is a situation that needs international harmonization of GM food labelling methods, harmonization of technical terms which are used in Korean law, and clear interpretation criteria for GM food labelling methods and contents are vital for sustainable trade in agricultural products. Therefore, this study proposes interpretation criteria through major trade countries' GM food labelling methods and an examination of Korean law. Furthermore, this study proposes international harmonization guidelines for GM food in the future.

• International Journal of Advanced Culture Technology
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• v.2 no.1
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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.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2012.10a
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• pp.115-116
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• 2012

ENC internationality is emphasized by promoting coordination between international organizations recently. However, as a uniform chart pattern is more than ncecessary for save and comfortable navigation between adjacent countries, it is expected to require base technology to solve this problems. In this study, we define each other's different needs and object of Harmonization and identify the base technology by analyzing the case of foreign coutries' Harmonization to come up with an effective counterplan. In addition we analyze and arrange the difference between Korea and other countries in the point of the topic classified from examples of other countries. In conclusion, the effects are drawn from that by conducting this analyzing.

• The monthly packaging world
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• s.188
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• pp.130-136
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• 2008