bluuebunny/crossref_metadata_2025_split huggingface dataset:
TREATMENT OF SUBSIDIES IN NATIONAL ACCOUNTS*
Authors: Roman Jean‐Claude 
Published: March 2005

This document contains a critical analysis of some aspects of the treatment of subsidies in the present system of national accounts (United Nations SNA and the ESA, i.e. the European System of Integrated Economic Accounts) as background to the current discussion of their revision. One of the conventions used is that subsidies are recorded as a resource in the accounts of the market producer units which actually receive them. Should this rule of the receiver be applied in every case? The paper suggests that it would be preferable to attribute subsidies to the beneficiary in those cases where a subsidy received by one unit is the counterpart of a reduction in price which he grants to another unit which buys something from him (and which is the real beneficiary), so long as the discount is only granted to specific categories of purchasers. Recording in the accounts of the beneficiary results in a better distribution in the branch accounts and moreover greater stability of the national accounts in the face of minor institutional changes.The problem of allocation arises also for transfers designed to cover social risks or needs (illness, invalidism, old age, maternity). For this category of “social” goods and services for which general government wholly or partially assumes the costs to households, the transfer is treated either as a subsidy to collective consumption or a social benefit. The institutional arrangements, which vary from country to country, product to product and over time, give rise to profoundly different recording in the accounts. In order to restrict these differences, improve comparability between countries, permit analysis of trends over time, make the accounts less sensitive to different institutional arrangements and obtain a figure for household consumption which does not depend on the particular way in which the costs of such consumption is borne, the present document suggests that consumption subsidies should be treated as individual consumption expenditure of general government.
MEASURING THE VALUE OF THE CAPITAL STOCK BY DIRECT OBSERVATION
Authors: Lock J. D. 
Published: March 2005

In the Netherlands the Central Bureau of Statistics (C.B.S.) carried out two experimental investigations into the possibility of observing the actual value of the capital stock by means of enquiries at enterprises.This article reports on the investigation into the cigar‐industry. The intention is to carry out enquiries in one branch of industry after another. In due course (for instance after 10 years) it will again be the turn of the first branch of industry and so on. There are also branches of industry which have a fair amount of information regarding capital assets available at their disposal, so that enquiries are not necessary. In the long run the method described will supply statistical data on the value of the capital stock for all branches of industry together.The gross actual value at current and constant prices is calculated for the cigar‐industry, broken down by type and vintage. The enquiry was carried out in two steps. Questionnaires were not sent to the enterprises but they were visited in order that C.B.S. staff could derive the data required from the accounts available. Within the C.B.S. this information was processed, C.B.S. staff making estimates for lacking data. It may be concluded that this method of enquiry for the capital stock is difficult but useful. The results of the enquiry are comparable throughout, the valuation having been carried out in the same way for all enterprises and care having been taken that in each enterprise all means of production were asked for.In the future this new technique of enquiry will provide good detailed information on the capital stock in the Netherlands.
FURTHER THOUGHTS ON THE BANKING IMPUTATION IN THE NATIONAL ACCOUNTS*
Authors: Rymes T. K. 
Published: March 2005

The banking problem in the National Accounts arises because interest rates paid by banks on deposits are generally lower than the rates charged for loans and service charges levied by banks are generally less than the cost of the banking services provided.This paper offers two explanations for such observations: first there is the new neo‐classical theory of private banking and central banking which suggests that they arise because of distorting “taxes” levied by regulating central banks. Second there is the Keynesian theory which accounts for the observations by the fact that the public good services of monetary stabilization supplied directly by the central banks and indirectly by private banks cannot be priced.Both theories account for the empirical observations giving rise to the banking problem. Neither theory lends support to the banking imputation currently carried out in most National Accounts.
REAL INCOME CHANGES O F HOUSEHOLDS IN THE NETHERLANDS, 1977–1983
Authors: Keller Wouter J. , Cate Arie Ten , Hundepool Anco J. , van de Stadt Huib 
Published: March 2005

This paper deals with the construction of statistics on real income changes of households in the Netherlands. Two different figures are computed, called the dynamic and the static figure. The dynamic figure reflects the change in real income as experienced by individuals. It is based on longitudinal data: two panels resulting from an exact match between three files from the Netherlands' IRS. The static figure reflects the change in real income of positions (e.g. of a 60‐year old civil servant) instead of individuals. It is based on micro‐simulation: changes in wages, taxes, etc. are simulated on a sample of individuals for whom socio‐economic and demographic positions are assumed constant.In the paper we discuss both figures and some other problems, e.g. the concept of real income and the price index. Furthermore we give results for the years 1977–1983 and discuss some differences between the dynamic and the static figure. The most notable result is the large variation in the dynamic figure, exhibiting a very substantial income mobility.
A NEW METHOD OF ASSESSMENT OF THE INSURANCE SERVICE PRODUCTION
Authors: Schiltz M. T. 
Published: March 2005

The French national accounts applied the insurance production assessment method recommended by the European system of accounts (ESA), for the years 1970 to 1985, in a particularly turbulent economic and financial environment. A better understanding of the sector was thereby obtained, but the problems set by the very “technical” production assessment method were thus brought to light. These problems are still not solved by the present accounting system, since, to summarize matters, it hides the importance of the sector's “financial” activity, whereas in fact the income drawn from this activity contributes to a high extent to the global balance of insurance operations. This is of course related to the reasons why in certain countries insurance companies are considered more as savings collecting and investment institutions rather than risk transformers.This report sheds light on the significance of the present premiums, indemnities and reserves recording method and then presents the new method chosen by the french accounts to assess production; finally it analyses the remaining difficulties relating mainly to capital gains.
EQUIVALENCE SCALES, WELL‐BEING, INEQUALITY, AND POVERTY: SENSITIVITY ESTIMATES ACROSS TEN COUNTRIES USING THE LUXEMBOURG INCOME STUDY (LIS) DATABASE
Authors: Buhmann Brigitte , Rainwater Lee , Schmaus Guenther , Smeeding Timothy M. 
Published: March 2005

The Luxembourg Income Study (LIS) database on which this article is based offers researchers exciting new possibilities for international comparisons based on household income microdata. Among the choices the LIS microdata allows a researcher, e.g. income definition, income accounting unit, etc., is the choice of family equivalence scale, a method for estimating economic well‐being by adjusting income for measurable differences in need.The range of potential equivalence scales that can and are being used in the ten LIS countries and elsewhere to adjust incomes for size and related differences in need span a wide spectrum. The purpose of this paper is to review the available equivalence scales and to test the sensitivity of various income inequality and poverty measures to choice of equivalence scale using the LIS database. The results of our analysis indicate that choice of equivalence scale can sometimes systematically affect absolute and relative levels of poverty; and inequality and therefore rankings of countries (or population subgroups within countries). Because of these sensitivities, one must carefully consider summary statements and policy implications derived from cross‐national comparisons of poverty and/or inequality.
ZAKAT AND INEQUALITY: SOME EVIDENCE FROM PAKISTAN
Authors: Jehle Geoffrey A. 
Published: March 2005

Zakat is an important form of religiously‐mandated charity under Islam. This paper examines its impact on income inequality in Pakistan. Data from 1987–88 are used to construct two income distributions‐one that would have obtained if zakat had not been given, and one that did obtain when such giving took place. Atkinson‐Kolm‐Sen relative indices of income inequality are computed which show that zakat does reduce measured income inequality in Pakistan. Both intra‐province and inter‐province components of over‐all inequality decline, though the amount of change is small.
So give to the kinsman his due, and to the needy, and to the wayfarer. That b best for those who seek Allah's countenance.The Koran
The Effect of Abutment Angulation on Stress Transfer for an Implant
Authors: Clelland Nancy L. , Gilat Amos 
Published: March 2005

Purpose This investigation compared the stress production characteristics of five abutment angulations for a specific implant system.Materials and Methods Photoelastic resin was cast directly to a 3.75 × 10‐mm Branemark fixture (Nobelpharma USA, Inc, Chicago, IL) in a 50 × 70 × 13‐mm mold. A strain gauge rosette was also incorporated in the resin to allow precise determination of normal stresses at a specific point. Each 4‐mm abutment (15°, 25°, and 35° from Implant Innovations (West Palm Beach, FL) and 0° and 30° from Nobelpharma) was assembled on the fixture, subjected to 178N load, and viewed with a circular polariscope. Observed fringes were photographed and strain indicator readings were recorded.Results Mean observed fringe order and mean principal stress and strain at the location of the rosette were determined.Conclusions At the location of the rosette, all five of the abutments produced principal strains (compressive and tensile) within the physiological zone for bone. The rosette was located approximately 4 mm away from the fixture. Higher stresses and strains can be expected in regions closer to the implant.
The Accuracy of Six Impression Techniques for Osseointegrated Implants
Authors: Barrett Mark G. , de Rijk Waldemar G. , Burgess John O. 
Published: March 2005

Purpose Six impression techniques were evaluated using tapered and square impression copings.Materials and Methods The absolute distortion was measured using a cast metal impression tray with fiduciary reference points external to the impression material. Measurements of the x, y, z coordinates on the master cast and the impressions were directly made with a travelling digitizing microscope. The difference between the coordinates of each of six sites in the impression and the corresponding reference site were compared.Results There was no significant difference between the techniques for the square copings but that there was a significant loss of accuracy in the z‐axis with the tapered copings.Conclusions No significant differences were noted.
Accuracy of Irreversible Hydrocolloid Impression Material Mixed With Disinfectant Solutions
Authors: Ramer Michael S. , Gerhardt Donald E. , McNally Kathy 
Published: March 2005

Purpose Irreversible hydrocolloid is capable of resisting contamination by viruses and saliva when the disinfectant iodine or the disinfectant chlorhexidine is added to the water being used to mix the material. This study investigates the accuracy of alginate impressions made with water to which either of the two disinfectants has been added.Materials and Methods A total of 30 casts were made from an impression of a master cast. Ten impressions were made using water according to the manufacturer's instructions, ten were made using water to which iodine had been added, and ten were made using water to which chlorhexidine had been added. A measuring microscope was used to measure three different dimensions on each cast. Each measurement was repeated three times, and the average was used to compute the mean and standard deviation for each measured dimension. The data were statistically evaluated using a one‐way analysis of variance.Results There was no statistical difference in the accuracy of irreversible hydrocolloid impressions mixed with water or with either of two disinfectant solutions.Conclusion Accurate casts can be obtained when either of the two disinfectants are incorporated into the alginate impression material.
A Comparison of the Tensile Strength of Four Prosthodontic Adhesives
Authors: Diaz‐Arnold Ana M. , Mertz James M. , Aquilino Steven A. , Ryther Jeffrey S. , Keller John C. 
Published: March 2005

Purpose This study compared the in vitro tensile bond strength of four prosthodontic adhesives to sandblasted base‐metal alloy.Materials and Methods Alloy cylinders were bonded end‐to‐end with the various adhesives, thermocycled, stored for 28 days, and subjected to a tensile load.Results Mean tensile bond strengths obtained were: Panavia = 42.3 MPa, Metabond = 31.1 MPa, All‐Bond = 28.06 MPa, and F21 = 18.5 MPa. Statistical analysis showed significant differences (P < .05) in mean bond strengths between the adhesive systems.Conclusion Under the conditions of this study, the Panavia system showed the strongest mean tensile bond strengths.
Effect of Restoration Composition, Shade, and Thickness on the Cure of a Photoactivated Resin Cement
Authors: Myers Michael L. , Caughman W. Frank , Rueggeberg Frederick A. 
Published: March 2005

PurposeThis study investigates the effect of selected properties of a restorative material (type, shade, and thickness) on the cure of a photoactivated resin cement.Materials and MethodsDisks of ceramic and resin‐based restorative materials of two extreme shades were made to provide thicknesses of 0.5 to 3.0 mm in 0.5‐mm intervals. Light transmission was measured through various thicknesses and shades of each restorative material type. The effect of light transmission, as influenced by restorative material type, shade, and thickness on resin cement cure was also determined.ResultsThickness and shade of restorative material had the greatest influence on light transmission. For simulated restoration thicknesses 1.5 mm and greater, Dicor (Dentsply International Inc, York, PA) had greater transmission of light than the other materials, regardless of shade. At equal restorative material thicknesses, light transmission was similar for identical shades of the other three materials. Restoration shade and thickness also had the greatest influence on resin cement cure. Material type, although significant, had only a minor influence. At thicknesses of 1 to 2 mm, Dicor consistently yielded greater resin cement cure values than any other material tested.ConclusionsWhen considering the ability of restorative materials to transmit light for curing of photo‐activated resin cements, the thickness of the restoration and its shade are much more influential than the choice of restorative material. Dicor provides greater light transmission that results in the ability to photobond restorations of greater thicknesses than the other materials. For restorations greater than 1 mm in thickness, a dual cure or chemical cure resin cement should be used to provide maximal cement properties.
Cross‐Sectional Design and Fatigue Durability of Cantilevered Sections of Fixed Implant‐Supported Prostheses
Authors: Stewart Robert B. , Staab George H. 
Published: March 2005

Purpose Characterizing the fatigue behavior of cantilevered implant‐supported prostheses requires an understanding of both the material and its intended application. The relationships between applied load, component geometry, and the fatigue characteristics of a specific material often can be difficult to establish. Four different cross‐sectional designs of cantilevered frameworks used clinically were tested for fatigue durability, and the results were compared with theoretical tip deflections and stresses.Materials and Methods Fatigue tests were conducted on specimens with I‐, U‐, and L‐shaped and elliptical cross‐sections after static stress analysis. Specimens with uniform cantilevered length were sprued, invested, and cast from the same high‐palladium alloy. Statistical results, SEM evaluation of fracture surfaces, and theoretical predictions provided further insight into the framework design.Results Based on intraoral space restrictions, corrections for dimensional changes inherent in casting, the mean number of cycles to failure for each cross‐sectional geometry, and the performance of design groups as predicted by static analysis can be ranked in order from best to worst as I, L, U, and then elliptical. SEM evaluation showed varying degrees of porosity and shrinkage cavities specific to the specimen cross‐sections.Conclusions Four designs for the cantilevered sections of implant‐supported frameworks were evaluated for fatigue durability and were compared with the results of the theoretical analysis. As tested, fatigue durability was predictable when compared with theoretical calculations of tip deflection and normal stress. Although all four shapes have considerable merit for rigidity, in limited intermaxillary conditions, the I‐ and L‐shaped cross‐sections may optimize performance and use of space.
Effect of Dynamic Loading Methods on Cement Film Thickness In Vitro
Authors: Yu Zhaokun , Strutz Judith M. , Kipnis Victor , White Shane N. 
Published: March 2005

Purpose Reduced cement film thicknesses can improve crown seating and decrease marginal discrepancies. Improved marginal adaptation has the potential to reduce plaque accumulation, periodontal disease, and cement dissolution. Studies have indicated that dynamic seating methods can reduce seating discrepancies associated with zinc phosphate and resin cements. However, other types of cements and other dynamic techniques have not yet been studied or compared, nor has the mechanism for improved seating been fully explained. Therefore, the purpose of this study was to investigate the effect of a variety of loading methods on the film thicknesses of current types of crown and fixed partial denture cements compressed between glass plates.Materials and Methods This study investigated the effect of three dynamic loading methods on film thickness of six representative fixed prosthodontic cements. These included zinc phosphate, resin‐modified glass ionomer, encapsulated glass ionomer, adhesive composite resin, composite resin, and polycarboxylate. The method was derived from American Dental Association specifications for cement film thickness. In control groups, the cements were placed between two glass plates and statically loaded with a 15‐kg weight. The test groups were initially similarly loaded, and then for 30 seconds further subjected to simulated repeated patient opening and closing, vibrations from an electromallet, or an ultrasonic device.Results Mean film thicknesses ranged from 7.4 μm for polycarboxylate/ultrasound up to 40.3 μm for composite resin/static. Two‐way analysis of variance revealed that the effects of material type and cementation method and their interaction all significantly affected film thickness (P < .0001). Multiple range analysis showed that dynamic methods were generally superior to static loading and that the ultrasonic method was the best overall.Conclusions The different dynamic loading methods all significantly decreased cement film thicknesses between glass plates. The ultrasonic method was the most effective. The type of cement used also influenced film thickness. Composite resins were more affected than other materials.
A Review of Fiber‐Reinforced Denture Base Resins
Authors: Vallittu Pekka K. 
Published: March 2005

Purpose One method of reinforcing denture base material is to use fiber composite reinforcement. Different types of fibers, such as glass (GF), carbon/graphite, aramid, and ultrahigh‐modulus polyethylene (UHMP) fibers have been tested for this purpose.Materials and Methods This article reviews the studies conducted on the fiber‐reinforced denture base resin systems.Results The literature has reported that the fiber concentration and its adhesion to polymer matrix influences the transverse strength of the fiber composite. The highest transverse strength value (265 MPa) with polymethyl methacrylate (PMMA) was obtained by incorporating 58 wt% GF into the resin. UHMP fibers incorporated into PMMA resin yielded the highest impact strength value (134 kJm‐2) of the fiber‐PMMA composites.Conclusions Despite the improved mechanical properties of fiber‐reinforced denture materials, further research is required to show the clinical usefulness of the fiber reinforcement.