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미량 및 신종유해물질의 국내 방류 환경에서의 위해성 평가 : 환경부 지정 1순위 80종 대상으로
이재엽,박새롬,김일호 한국물환경학회 2021 한국물환경학회지 Vol.37 No.6
In 2018, total 263 micro and emerging contaminants were selected as target substances by the Ministry of Environment, and 80 of them were first-class substance including endocrine disruptors, residual Pharmaceuticals and Personal Care Products (PPCPs), residual organic pollutants, pesticides and heavy metals. In this study, in order to evaluate the Hazard Quotient (HQ) of the 80 types in the domestic water environment the concentration of discharged effluent and nearby water environment reported by Korean institutes since 2010 was investigated. There were 45 substances reported to be detected, and Measurement Environment Concentration (MEC) were obtained by collectively converting them into water environment concentration. For biotoxicity, half maximal Effective Dose (EC50) to Daphnia magna, a water fleas species widely adopted in Material Safety Data Sheet (MSDS) was applied. As for the biotoxicity level, the Predicted No-Effect Concentration (PNEC) was obtained by applying the Assessment Factor (AF) and the HQ was derived by dividing it from the MEC. As a result of calculating the HQ, more than 1 substances were Cabamazepine, Mefenamic acid, Acetaminophen, Ibuprofen, Nonylphenol, Nickel, Erythromycin, Acetylslic acid, etc. Meanwhile, perfluorinated compounds were identified as hazardous substances in the water env ironment, with 5 o ut o f 14 s pecies i ncluded in t he 2 0 ranks of f irst-class substance.
李裁燁 효성여자대학교 산업경영연구소 1986 경영경제 Vol.3 No.-
The develpopment and spread of computer-based accounting information systems has had great impact upon audit technology and techniques. Advances in data processing technology are causing changes in both the internal controls in accounting information system and the associated audit requirements. EDP adit tools and techniques have evolved along with computer system development. Most EDP audit tools and techniques were first used by computer professionals to design and test computer program and to monitor the performa-nce of computer system operations. There is no one overall EDP audit techniques or tools. Rather, there is a variety of tools and techniques which may be used as appropriage accomplish an audit's ojective. This article discuss the EDP auditing environment, contemporary EDP audit tools and techniques to audit the computerized AIS. So this article aims to help establishing efficient EDP accounting information system of firms and EDP auditing system of auditors.