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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.
李栽燁,李淑英 효성여자대학교 산업경영연구소 1988 경영경제 Vol.5 No.-
Since the valuation of enterprise properties at the end of peried and the determination of the cost against revenue to compute net income may be considered ad two major purposes for the valuation of inventories, a business company must select the objective and reasonable valuation method for these two purposes. We may observe in many cases that a company changes variably the valuation method in different accounting year for tax reduction. A business enterprise has a considerable discretionary for the selection and alteration of inventories valuation consistent with that of the preceding period. The change of valuation method in an accounting year may make net income in that year distorted, financial statements unreliable, constituents not to get useful information, and time-series and cross-sectional analysis of financial statements impossible. Therefore a business enterprise considering his business circumstances and industrial characteristics must choose and consistently apply a specific valuation method to reflect properly period incomes. An alternative to solve these problems is to find which valuation method is the most reasonalbe and valid in each industry type and to modify it responding to national economic conditions. It is desirable to formalize the different valuation method in each industry in accounting principles.
李裁燁 효성여자대학교 산업경영연구소 1984 경영경제 Vol.1 No.-
The development of computer and computer-based information systems has presented the accounting profession with an enormous challenge and an impressive opportunity. And the most important aspect of an AIS is the role it plays ia an organization's internal control system. The term internal control suggests actions taken within an organization to assist in regulating and directing the activities of the organization. Control is necessary to assure that management policies and directives are properly adhered to. Management is far removed from the scene of operations in a 1arge organization, and personal supervision of employees is a impossibility. As a substitute, management must rely on various control techniques to implement its decisions and goels and to regulate the activities for which it has the ultimate responsibility. The future impact of the computer on accounting and information systems is several. All accountants must be familiar with the computer, because the computer will affect all of them. And the development of good data-base management systems and improved programming languages will make the use of the computer much easier. Finally when extensive data on the computer becomes available for analysis, the mathemetical approach of management science or operations research will be much more applicable.
이재엽,김일호 대한환경공학회 2018 대한환경공학회지 Vol.40 No.1
A transparent sound-proof panel which was zigzag shaped was developed and tested of its effects for installed with 20 m extension on site. The reflected and diffracted sound were measured for travelling and fixed noise. The noise barrier was tested not only for plane panel, but also mixed composition which was combined shaped and plane ones. In result, the shaped barrier showed average 1.01 dBA for the SUV travelling vehicle. For fixed noise, increased effects for reflected sound was for distant source, especially, 1.18 dBA for 3 m distance from installed noise barrier. 지그재그형의 투명형 방음패널을 개발하여 연장 20 m의 실규모로 설치하고 방음효과를 평가하였다. 현장에서는 주행차량 및 고정소음에 대한 반사음과 회절음을 측정하였다. 방음벽은 비교를 위한 평판형 뿐 아니라 평판형과 입체형을 혼합한 혼합형 방음벽도 함께 평가하였다. 평가 결과, 주행차량 중 SUV에 대해서는 입체형 방음벽이 평균 1.01 dBA의 반사음저감효과가 있었다. 고정소음에 대해서는 거리가 멀수록 반사음 저감효과가 잘 나타났으며 방음벽으로부터 3 m에서 1.18 dBA의 저감효과를 나타냈다.