ヘルシンキ宣言（日本語訳）
B. すべての医学研究のための基本原則

研究者は、資金提供、スポンサー、研究関連組織との関わり、その他起こり得る【利害の衝突】及び被験者に対する報奨についても、審査のために委員会に報告しなければならない。

http://www.chikennavi.net/law/helsin_b.htm


--------------------------------------------------
Note added at 2003-01-18 07:11:51 (GMT)
--------------------------------------------------

【Competing or Conflict of Interest】

Competing interest for a given manuscript exists when the author has ties to activities that could inappropriately influence his or her judgment, whether or not judgment is in fact affected. Financial relationships with industry?for example, through employment, consultancies, stock ownership, honoraria, expert testimony, either directly or through immediate family, are usually considered to be the most important competing interests. However, conflicts can occur for other reasons, such as personal relationships, academic competition and intellectual passion. If any of the authors have accepted reimbursement for attending symposium, a fee for speaking, fee for organizing educational activities, funds for research,

http://www.indianpediatrics.net/author1.htm
------------------------------------------------------

どうでしょうか？
よく分からないですが。