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金昌基 同德女子大學校 1975 同大論叢 Vol.5 No.1
The collection and utilization of the accurate and valid informations on accounting are of vital importance in these days of information competetion. This object can be acheieved effectively by means of magnification of accountiug population.nts The accounting population is mainly composed of accounting professors of colleges, accounting teachers of commercial high schools, certified puplic accountants and government and private company employees in charge of accounting. This is quite insignificant in terms of number and should be maguified at the earliest possible. This study is developed (1) to analysis the present state of accounting population, (2) to review the present situation of certified Public accountants as the basis of accounting population and the examination system and it's effect upon the base magnification of accounting population and counter measures and (3) to present as a conclusion the measures to be taken to magnify the accounting population as following. 1. Magnification Measures Ⅰ-Key Ministry Measures to be taken by Ministryof Finance as a key ministry: (1) Improvement of examination system and rationalization of ope ration (2) Expansion of scope for application of double entry bookeeping (3) Legislation of external audit and guidance system 2. Megnification Measures Ⅱ-Educational Orgarnization Measures to be taken by colleges as educational organization : (1) Active participation of students in the state examination (2) Pervasion of basic accounting (3) Establishment of independent organization for accounting education 3. Magnification Measures Ⅲ-Korean Institute of Certified Public Accountants Measures to be taken by Koran Institute of Certified Public Accounts : (1) Effective administrative support for state examination (2) Specialization of audit teams (3) Establishment and practice of long-range magnification plan 4. Magnification Measures Ⅳ-Enterprises Measures to be taken by business firms and enterprises: (1) Reorganization of accounting authorities (2) Employment of qualified accountants (3) Enforcement of on-job-training.
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Pricing the Options in Housing Contracts and Risk Management
김창기,신동훈,김명현,정승영 국토연구원 2015 국토연구 Vol.85 No.-
The recent global financial crisis has hampered economic activities in many ways; however, the impact on the real estate market has been particularly huge. In Korea, falling real estate prices has meant many construction companies going bankrupt because of the vast number of unsold apartments. To alleviate this problem, construction companies have begun to provide potential apartment buyers with free options such as the withdrawal guarantee option, principal guarantee option, premium guarantee option, and buy-back option. In this study, we attempt to analyze the real value and the market risk of these options which has no market value yet. To price the options, we used GARCH option pricing model and Esscher transform. As the result, the price of the withdrawal guarantee option was significantly higher than the other options, and this fact implies that this option may be attractive to the investor in terms of marketing, while the construction firms as issuer may pay the costs. In addition, we applied the DD(Default to Distance) of two companies and VaR of the options in order to manage the risk caused by the options. As the result, according to the analysis of the DD, the issue of the options seems to be helpful to the company immediately. According to the VaR analysis, the principal guarantee option is the most risky option among the options by falling the value of the asset and the value of the option in depressing markets.
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Mecillinam의 임상분리 장내세균 대한 시험관내 항균력
김창기,염종화,이상국,이양순,최준용,김준명,정윤섭,이경원 대한감염학회 2009 Infection and Chemotherapy Vol.41 No.3
Background:Mecillinam, an amidinopenicillin antibiotic, has been used to treat urinary tract infections and bacterial enteritis in many countries. In this study, we evaluated in vitro activity of mecillinam against Enterobacteriaceae isolates from urine, and Salmonella and Shigella isolates from patients with bacterial gastroenteritis. Materials and Methods:A total of 308 clinical strains were collected and were comprised of Escherichia coli (n=109), Klebsiella pneumoniae (n=52), Enterobacter spp. (n=30), Serratia marcescens (n=30) and Proteus spp. (n=29) isolated from a university hospital in Korea in 2007, and of Salmonella spp. (n=28) and Shigella spp. (n=30) isolated from Korean diarrheal patients from 2001 to 2006. Antimicrobial susceptibility was tested by Clinical Laboratory Standard Institute (CLSI) agar dilution method. CLSI breakpoint of mecillinam for E. coli urinary tract isolates was applied to all other isolates. Results:In E. coli, rate of susceptibility to ampicillin was 30%, but 99-100% to amikacin and cefotaxime. Most (96%) of E. coli isolates, including extended-spectrum β-lactamase (ESBL) producers, were susceptible to mecillinam. All ESBL producers, except for one isolate, were inhibited by ≤4 µg/mL of mecillinam. MIC90 of mecillinam for K. pneumoniae and Enterobacter spp. was 8 µg/mL and 1 µg/mL, respectively, and the susceptibility rate was 92% and 97%, respectively. However, MIC90 of mecillinam for S. marcescens isolates was >128 µg/mL and most of them were resistant to mecillinam. All Salmonella isolates and 27 of 30 Shigella isolates were susceptible to mecillinam. Conclusion:Mecillinam was active in vitro against most Enterobacteriaceae, Salmonella, and Shigella isolates except for S. marcescens. Therefore, mecillinam can be a good alternative agent for treating urinary tract infection and bacterial gastroenteritis. Background:Mecillinam, an amidinopenicillin antibiotic, has been used to treat urinary tract infections and bacterial enteritis in many countries. In this study, we evaluated in vitro activity of mecillinam against Enterobacteriaceae isolates from urine, and Salmonella and Shigella isolates from patients with bacterial gastroenteritis. Materials and Methods:A total of 308 clinical strains were collected and were comprised of Escherichia coli (n=109), Klebsiella pneumoniae (n=52), Enterobacter spp. (n=30), Serratia marcescens (n=30) and Proteus spp. (n=29) isolated from a university hospital in Korea in 2007, and of Salmonella spp. (n=28) and Shigella spp. (n=30) isolated from Korean diarrheal patients from 2001 to 2006. Antimicrobial susceptibility was tested by Clinical Laboratory Standard Institute (CLSI) agar dilution method. CLSI breakpoint of mecillinam for E. coli urinary tract isolates was applied to all other isolates. Results:In E. coli, rate of susceptibility to ampicillin was 30%, but 99-100% to amikacin and cefotaxime. Most (96%) of E. coli isolates, including extended-spectrum β-lactamase (ESBL) producers, were susceptible to mecillinam. All ESBL producers, except for one isolate, were inhibited by ≤4 µg/mL of mecillinam. MIC90 of mecillinam for K. pneumoniae and Enterobacter spp. was 8 µg/mL and 1 µg/mL, respectively, and the susceptibility rate was 92% and 97%, respectively. However, MIC90 of mecillinam for S. marcescens isolates was >128 µg/mL and most of them were resistant to mecillinam. All Salmonella isolates and 27 of 30 Shigella isolates were susceptible to mecillinam. Conclusion:Mecillinam was active in vitro against most Enterobacteriaceae, Salmonella, and Shigella isolates except for S. marcescens. Therefore, mecillinam can be a good alternative agent for treating urinary tract infection and bacterial gastroenteritis.
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Pulmonary Infection Caused by Mycobacterium neoaurum: The First Case in Korea
김창기,최수인,전병열,이용화,이유경,신희봉 대한진단검사의학회 2014 Annals of Laboratory Medicine Vol.34 No.3
Mycobacterium neoaurum is rapidly growing mycobacteria that can cause human infec- tions. It commonly causes bloodstream infections in immunocompromised hosts, and un- like other mycobacteria species, it rarely causes pulmonary infections. We confirmed the first pulmonary infection case in Korea caused by M. neoaurum using full-length 16S rRNA gene sequencing.
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