• Journal of Digital Convergence
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• v.15 no.11
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• pp.167-174
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• 2017

These days, people distrust the accounting transparency of firms in Korea. It can .increase the capital costs and reduce profitability of firms. Auditors say that one of causes on the low grades of the accounting transparency is free contracts between auditors and firms. Firms want auditors take low audit fees. In principle, if auditors take low audit fees, they cannot input auditor resources to proper audit. However, there are not any empirical evidence about the relation between the audit fees dumping and the audit quality. This study defines dumping auditors if their audit fees are lower than the average of industries, and examines whether these auditors showed low audit qualities or not. As a result, firms which are audited by dumping auditors presented low abnormal accruals. We can interpret this result as that dumping auditors have low audit qualities. This result helps to make policies to improve the accounting transparency of firms.

• Environmental Analysis Health and Toxicology
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• v.25 no.1
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• pp.11-18
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• 2010

Toxicity assessment of ocean dumping wastes (dye waste, urban sewage, food waste) were examined in the fertilization and embryo development rates of the Sea Urchin, Hemicentrotus pulcherrimus. Spawning was induced by injecting 1 mL of 0.5 M KCl into coelomic cavity. Males released white or cream-colored sperms and females released yellow or orange-colored eggs. Experiments were began within 30 min the collection of both gametes. The fertilization and embryo development rates test were performed for 10 min and 64 h after fertilization, respectively. The fertilization and embryo development rates in the control condition (not including ocean dumping wastes sludge elutriate) were greater than 90%, but suddenly decreased with increasing of ocean dumping waste sludge elutriate concentrations. The fertilization and normal embryogenesis rates were significantly inhibited in all waste sludge elutriate from dye waste ($EC_{50}$=4.37; $EC_{50}$=1.76), urban sewage ($EC_{50}$=5.79; $EC_{50}$=2.00) and food waste ($EC_{50}$=7.68; $EC_{50}$=2.16), respectively. The NOEC (<3.13) and LOEC (3.13) of fertiliztion and normal embryogenesis rates very similar in all waste sludge elutriate. These results suggest that biological assay using the fertilization and embryo development rates of H. pulcherrimus are very useful test method for the ecological toxicity assessment of ocean dumping wastes.

• International Commerce and Information Review
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• v.15 no.2
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• pp.233-260
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• 2013

Regional Trade Agreements(RTAs) are a prominent feature of the multilateral trading system and have been an important trade policy tool for WTO Members. RTAs has been steadily increasing over the last ten years and this trend will be further strengthened by the many RTAs being proposed and those currently under negotiation. There has been a recent increase in the Regional Trade Agreement (RTA) making it necessary to determine the most effective method for taking advantage of anti-dumping measures between member countries of the RTA. Due to the complexity of anti-dumping laws and abuse of discretion by each nation, however, the basic goal of the RTA has not come to fruition. The results of this study found that the strengthening of anti-dumping measures in the RTA is desirable. A plan to use competition instead of anti-dumping measures must be implemented. For Korea, it will be necessary to develop the fundamentals for the globalization of competitive rules to keep pace with the continuous expansion of FTA.

• Environmental Analysis Health and Toxicology
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• v.24 no.1
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• pp.25-32
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• 2009

Toxicity of ocean dumping wastes(dye waste, urban sewage, food waste) were examined by observing fertilization and embryo development rates of the Sea Urchin, Strongylocentrotus nudus. Spawning was induced by injecting 1 mL of 0.5 M KCl into coelomic cavity. Males released white or cream-colored sperms and females released yellow or orange-colored eggs. Experiments were began within 30 min after the collection of both gametes. The fertilization and embryo development rates tests were performed for 10 min and 48 h after fertilization, respectively. The fertilization and embryo development rates in the control condition(not including ocean dumping wastes sludge elutriate) were greater than 90%, but markedly decreased with increasing concentrations of ocean dumping waste sludge elutriate. The fertilization and normal embryogenesis rates were significantly inhibited in all waste sludge elutriate from dye waste($EC_{50}$=5.76; $EC_{50}$=4.53), urban sewage($EC_{50}$=9.82; $EC_{50}$=9.67) and food waste($EC_{50}$=3.90; $EC_{50}$=3.27), respectively. The NOEC(>3.13%) and LOEC(3.13%) of fertiliztion and normal embryogenesis rates very similar in all waste sludge elutriate. These results suggest biological assay using the fertilization and embryo development rates of S. nudus are very useful test method for the ecological toxicity assessment of ocean dumping wastes.

• Proceedings of the Korea Committee for Ocean Resources and Engineering Conference
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• 2001.05a
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• pp.180-185
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• 2001

In order to regulate the physical characteristics of an ocean dumping material in the south-eastern East Sea, the diffusion characteristics with the observation, hydraulic experiment and numerical experiment data are investigated. The main results are as follows; (1) Spying CTD observation result of the area of Jung in the East Sea, the ocean dumping area had influenced the Tsushima warm current of high temperature and salinity. Horizontal turbulent diffusivity is 1.913${\times}$10$^{7}$ $\textrm{cm}^2$/sec by drogue tracking. (2) From the experiment of settling, the initial settling velocity of each material is 1.0∼2.7 cm/sec according to the specific gravity and initial concentration. In the pycnocline, particles didn't settle under the pycnocline any more and accumulated. It is signified that calculation of the sedimentation rate of the ocean dumping material including of vertical diffustion must be regard the pycnocline in the ocean area have well-developed pycnocline. (3) Vertical turbulent diffusivity were 2.219${\times}$10$^{-8}$∼8,874${\times}$10$^{-4}$ $\textrm{cm}^2$/sec from the experiment of settling. And, the pycnocline influenced the vertical turbulent diffusivity. (4) From the result of diffusion simulation in the East Sea, the co-concentration line of 0.05 ppm and 0.1 ppm are limited at dumping area after 200 days. The constant concentration line of 0.01 ppm is distributed to the vicinity of Ulleungdo and Tokdo, but isn't distributed to the coastal area of East Sea and southern area of Jung in the East Sea.

• The Journal of Internal Korean Medicine
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• v.43 no.5
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• pp.1029-1036
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• 2022

The purpose of this study is to explore the effectiveness of Gamchobunmil-tang as a treatment for early dumping syndrome. A patient reported abdominal pain after eating, was not able to eat more than two spoons of thin rice gruel, and had lost 8 kg of his weight. The patient was treated with Gamchobunmil-tang three times a day for 12 days. The effects of the treatment were evaluated using the Visual Analogue Scale and the amount and form of the patient's intake. After treatment, the pain due to the dumping syndrome decreased. The Visual Analogue Scale score dropped significantly from 9 to 2, and increased amounts and novel forms of the food the patient consumed were observed. Despite the lack of a case, the results showed that Gamchobunmil-tang was effective in reducing the pain caused by the early dumping syndrome. Further research might prove that Gamchobunmil-tang could be an alternative treatment method for early dumping syndrome.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.3 no.4
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• pp.203-213
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• 1998

To investigate impacts of waste disposal on the marine environment for 9 years since dumping activity commenced in the Yellow Sea, chemical analysis of seawater has been done in and around the ocean dumping site. Results show that biogeochemical changes have occurred locally in the dumping area compared with the reference area, resulting in low dissolved oxygen saturation, low pH, and high accumulation of nutrients in the bottom layer. According to cluster analysis, chemical environment of the study area can be largely divided into surface layer and bottom layer, and again the bottom layer can be divided into that of dumping area where nutrients are accumulated and that of reference area. Low pH, low dissolved oxygen, high COD and accumulation of nutrients mainly characterize the dumping area. Average concentration of total inorganic nitrogen in the bottom layer below the thermocline has increased from $3.7{\mu}M$ to $9.5{\mu}M$, 250% accumulation in the dumping area since 1988. Therefore, the present results clearly show that the dumping site of Yellow Sea has received excessive sewage input beyond the environmental assimilatory capacity during the last decade. It may result in serious aggravation of seawater quality and basic ecosystem, and devastation of overall fishing grounds of Yellow Sea in the near future.

• Journal of Preventive Medicine and Public Health
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• v.39 no.4
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• pp.302-308
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• 2006

Objectives: This study aims to examine if a garbage dumping site has real and negative influence on the quality of life (QOL) for the nearby residents. The net effects of the residential distance from the garbage dumping site and from the garbage truck route were investigated for five domains of the QOL. Methods: Two hundred fifty seven Shin-dong Myeon residents, Chun-cheon Si, participated in a self-administrated survey. The Shin-dong Myeon garbage dumping site began operating in 1996. ANCOV A with generalized linear models and multiple regression analysis were performed. Results: Descriptive analyses show that a residence nearby a garbage dumping site is negatively associated with the physical and environmental domains of the QOL. The residential distance from the garbage truck route does not exert any significant effect on various domains of QOL, except for the environmental domain. On the multivariate analysis, the residents living near the garbage dumping site tended to have a significantly negative QOL in the physical and environmental domains. However, the distance from the garbage truck route did not show a significant nor substantial effect on the QOL. The demographic and socioeconomic control variables are associated with a number of the QOL domains, and their patterns are consistent with the general expectations. Conclusions: The results indicated that a garbage dumping site is considered to be an environmental hazard among the nearby residents according to the lower scores on the physical and environmental domains of the QOL. The findings from this study provide comprehensive understanding on the residents' QOL, and they may help politicians and policy makers make decisions for appropriate interventions.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• v.4 no.1
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• pp.92-98
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• 2001

The dumping syndrome has been a known complication of gastric surgery in adults, but it is recognized as a very rare disease in the pediatric population, especially in Korea. We report a case of dumping syndrome in a 10-month-old infant, who underwent Nissen fundoplication for the treatment of gastroesophageal reflux(GER). He was admitted because of aspiration pneumonia, and diagnosed as GER by 24-hour ambulatory esophageal pH monitoring test. For the treatment of GER, Nissen fundoplication was performed. After the operation, symptoms occurred within 30 minutes of meals, such as diaphoresis, palpitation, weakness, abdominal fullness, nausea, and diarrhea. The gastric emptying scan showed very rapid gastric emptying. His oral glucose tolerance tests revealed early-onset hyperglycema followed by delayed-onset hypoglycemia, which was the characteristic finding of the dumping syndrome. We introduced uncooked cornstarch to resolve symptoms and maintain the serum glucose level. After the feeding of uncooked cornstarch, his symptoms subsided and normal oral glucose test was restored. After the six months of treatment, his weight and height were increased dramatically from below 3 percentiles up to the normal range. The dumping syndrome should be considered when an infant suffers from the feeding difficulties after the gastric surgery like Nissen fundoplication, and the diet therapy including uncooked cornstarch could be applied as an effective measure.

• Journal of Environmental Impact Assessment
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• v.15 no.5
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• pp.299-308
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• 2006

To utilize a closed municipal solid waste landfill site in environmentally secure conditions, it is necessary to verify the stabilization level of landfill leachate. To assess leachate stabilization of an open-dumping municipal solid waste landfill site (Salmi Landfill) which is located at the vicinity of Chungju Reservoir which flows into Paldang Reservoir utilized as Seoul Metropolitan water supplies, the landfill history and surrounding characteristics of the landfill site were surveyed. In this investigation, waste, leachate, groundwater and surfacewater samples from this landfill were physically and chemically analyzed, and the analysis results were evaluated by 'The Criteria of Landfill Waste Stabilization (CLWS)', 'Discharge Criteria of Landfill Leachate', 'The Criteria of Domestic Use in Groundwater Quality', and 'The Criteria of Domestic Use in Surfacewater Quality' that promulgated by Korean Ministry of Environment. From the analysis results on the Salmi open-dumping landfill, C/N ratio was 18.9 and $BOD/COD_{Cr}$ ratios in leachate were higher than 1/10. Based on the CLWS, this results seemed to imply that the process of leachate stabilization at this landfill was still proceeding.