bluuebunny/crossref_metadata_2025_split huggingface dataset:
EXPÉRIENCES PRATIQUES DANS ĽUTILISATION DU SCN POUR LA COOPÉRATION ÉCONOMIQUE INTERNATIONALE
Authors: Petre J. 
Published: March 2005

Ľutilisation du SCN actuel pour les besoins de la coopération économique internationale est considérée ci‐après à la lumière des expériences accumulées au sein de la Communauté Economique Européenne.Ľexpérience des années récentes prouve que si, dans une première étape, le SCN a pu servir de cadre général ďanalyse économique, ce cadre s'est rapidement révélé insuffisant lorsqu'il s'est agi de confronter des structures et des politiques nationales ou de définir des politiques coordonnées dans les domaines économique, social ou financier. Les travaux menés dans différents domaines ont montré la nécessitéďétendre, de détailler, de modifier et de préciser le système actuel de comptabilité nationale.Une question importante concerne ľintérêt de faire apparaître ou ďéliminer du système comptable les différences institutionnelles existant entre pays. Bien qu'à cet égard ľavis des utilisateurs ne soit pas toujours unanime, ľexpérience plaide en faveur ďun système reflétant pleinement les différences réelles de structure entre pays, mais suffisamment détaillé afin de permettre les regroupements fonctionnels nécessaires à certaines analyses.Ľarticle se termine par un bref rappel des principales critiques adressées au SCN actuel par ceux qui, dans le cadre de la Communauté Economique Européenne, se servent de la comptabilité nationale, critiques auxquelles la révision du SCN apportera, espérons‐le, une réponse satisfaisante.
THE USE OF COMPUTERS IN THE NATIONAL ACCOUNTS OF NORWAY
Authors: Schiøstz Thomas 
Published: March 2005

Both the yearly and the quarterly national accounts of Norway are derived with intensive use of electronic computers, punchcards and magnetic tapes.The introduction of the paper gives a short description of the Norwegian national accounting system. Four aspects are stressed. First, the accounts are built up by the production approach with the main purpose of, on the one hand, showing the domestic product at market prices by industry of origin and, on the other hand, showing a detailed breakdown by categories of expenditure. Second, the main part of the system consists of an input/output matrix of about 1700 commodities, 130 industries, and 150 final demand sectors. The input/output table is thus not made separately but is the main body of the national accounts. Third, this annual input/output table is used as a basis for estimating quarterly accounts. Fourth, an econometric model for analysing and forecasting developed by the Norwegian Central Bureau of Statistics is closely linked to the national accounts.The paper concentrates on how the computers and punchcards are used. It describes how all available information on the supply and use of commodities, prices, etc., is brought together. As far as possible punchcards from the basic statistics are taken over for further processing. As the end result each flow in the national accounts is represented by a punchcard.The paper discusses what has been gained by switching from worksheets to punchcards. There are advantages during the work and there are advantages of having the final results on punchcards.The final sections describe how the punched cards for the yearly accounts data are used as basis for preliminary estimates of quarterly accounts and also in a model for forecasting.
REGIONAL ECONOMIC ACCOUNTING IN THE U.S. OFFICE OF BUSINESS ECONOMICS–AN APPRAISAL*
Authors: Graham Robert E. , Romans J. Thomas 
Published: March 2005

This paper discusses the conceptual framework in which regional economic accounts in the United States are viewed and the functions which those accounts serve. It points out that the major differences between regional and national accounts relate to factor returns to capital. First, returns to capital are extremely difficult, if not impossible, to measure meaningfully on a geographic basis. Secondly, because the capital market in the United States is a reasonably perfect one geographically, the return to capital that originates in a given region has little significance as either a stimulant or a constraint to production in that region.In terms of the functions of regional accounts, the point is made that whereas national economic accounts can aid economic decision‐making in three general areas of policyallocation, distribution and stabilization—with perhaps greatest emphasis now placed on the last of these, regional accounts are most useful in matters relating to allocation and distribution.Information needed for the use of regional accounts in decision‐making with regard to allocation and distribution problems is examined. Against these needs are placed an inventory of regional accounts which are available in the Regional Economics Division, Office of Business Economics. The available accounts are found to fall considerably short of those needed for allocation decisions. In contrast, regional accounts as presently constituted have much to offer as tools for analyzing the problems of regional economic distribution, although here too, much additional information is needed.
DEVELOPMENT OF ESTIMATES OF THE STOCK OF FIXED CAPITAL IN THE UNITED KINGDOM*
Authors: Hibbert J. , Griffin T. J. , Walker R. L. 
Published: March 2005

The historical background and present methodology used in compiling the U.K. official estimates of the stock of fixed capital are described. Mention is made of the possibility that with the development of commercial accounting direct estimates of capital stock may be derived from enterprise accounts at some future time. For the present, however, an indirect perpetual inventory approach is followed. Some of the deficiencies of the present estimates are discussed including the effects of possible biases in the life‐length assumptions, price indices and the treatment of secondhand assets. Estimates of gross capital stock are given analysed by industry group of ownership and by type of asset.Some conceptual issues are discussed in relation to user requirements, including the distinction between the stock of capital and the flow of services from it.The authors conclude that little can be done to improve the perpetual inventory estimate of fixed capital in the U.K. without devoting more resources to the collection and analysis of new information, particularly on the service lives of fixed assets, the extent of leasing and the transfer of assets between industries.
QUANTITY AND PRICE EFFECTS IN AN ANALYSIS OF WORLD TRADE BASED ON AN ACCOUNTING MATRIX*
Authors: Weale Martin 
Published: March 2005

This paper describes the construction of an accounting matrix for the world economy in 1977, cast along similar lines to SNA National Accounts, but one in which trade flows replace inter‐industry flows as intermediate demand. The matrix distinguishes ten regions. Institutional accounts are presented for three of these, the European Community, North America and Japan. This matrix is used to provide the basis of a linear model in which average propensities to import and consume are replaced by estimated marginal propensities. Use is made of standard estimates of the income effects of terms of trade changes in order to distinguish substitution from income effects in the model, and a means is suggested for separating the full as well as the impact effects of a terms of trade change into income and substitution effects. The estimated import equations are used to derive estimates of regional growth rates compatible with external balance in each region. Multiplier matrices are calculated from the model showing regional interdependence of the world economy reflecting the pattern of trade which is identified in the marginal propensities to import.The effects of various aid policies are calculated using the model. It is shown that the cost of aid to any region is radically altered by taking into account the feedback effects of changes in demand. A policy of tied aid pursued by EEC, North America and Japan can actually lead to an improvement in Japan's balance of payments position. Finally the effects of movements in relative prices are illustrated by means of two examples.
THE TREATMENT OF INTEREST AND FINANCIAL INTERMEDIARIES IN THE NATIONAL ACCOUNTS OF AUSTRALIA
Authors: Haig Bryan 
Published: March 2005

This paper is divided into two main sections. The first part summarises briefly the main points which have arisen in the lengthy debate over the treatment of banking intermediaries in the national accounts. The discussion emphasises the method adopted in the early Australian accounts when banks were treated in the same way as the general government. It is argued that this method is simpler and provides a more realistic account of the functions of banks than the current SNA proposal.The second part of the paper examines the functions of banks in Australia. It uses data of interest and administration cost for separate banking institutions to examine the incidence of bank costs. It is concluded that the costs do not fall on borrowers or lenders but are a charge in providing a communal service in the establishment and maintenance of the financial system.
LINKAGES BETWEEN MACRO AND MICRO BUSINESS ACCOUNTS: IMPLICATIONS FOR ECONOMIC MEASUREMENT
Authors: Postner Harry H. 
Published: March 2005

The paper shows the relationship between microbusiness accounting based on double‐entry bookkeeping and macroeconomic accounting based on quadruple‐entry bookkeeping. In order for microaccounts to successfully aggregate into macroaccounts (i.e. preserve macro/micro linkages), quadruple‐entry bookkeeping requires that the traditional double entries, recorded by transacting microbusiness units, be “consistent” with each other. In fact national economic accounting implicitly assumes that such consistency is maintained when national “aggregates” are uniquely extracted from national accounts and when national “identities” are claimed to hold true.The main purpose of the paper is to show important examples where quadruple‐entry consistency is not satisfied. These examples typically involve “complex” economic transactions between business units in which the legal form of the transactions do not necessarily represent their economic substance. When this occurs, different business units have genuinely divergent conceptions and perceptions with respect to their mutual economic transactions. Therefore, microbusiness accounts cannot be successfully aggregated into macroeconomic accounts without violating the integrity of microdecision making records.The conclusion of the paper introduces a new theory called Perpetual Imbalanced Accounting. The theory shows that inconsistent (or imbalanced) economic accounting does tend to become consistent (or balanced) over sufficiently long time periods. Therefore, we must adopt a more dynamic view of national accounting if we desire to preserve successful macro/micro linkages. However, the problems of imbalanced macroaccounting and its statistical consequences cannot be entirely avoided no matter how long the accounting time period is taken. All of the above have important implications for the revision of the United Nations System of National Accounts.
Color Stability of Selected Dual‐Cure Composite Resin Cements
Authors: Berrong Joseph M. , Weed Roger M. , Schwartz Ivy S. 
Published: March 2005

Purpose This in vitro study was conducted to determine the color stability of five dual‐cure composite resin cements: Kerr Porcelite (Kerr Manufacturing Co, Romulus, NY), Jelenko PVS System (J.F. Jelenko and Co, Armonk, NY), Vivadent Heliolink (Vivadent USA, Amherst, NY), Mirage FLC (Chameleon Dental Products, Inc, Kansas City, KS), and Den‐Mat Ultra Bond (Den‐Mat Corp, Santa Maria, CA).Materials and Methods Each cement was used to lute two 10 mm circular Vita VMK porcelain disks 0.75 mm in thickness. The surfaces to be luted were sand blasted and a silane coupling agent applied. The natural glaze was unaltered. Manufacturer's directions were followed for manipulation of the cements. A jig was used during the application of the resins to control cement thickness. The samples were stored in distilled water at 37°C. Using a Hunter Tristimulus Colorimeter (Hunter Associates Laboratory, Inc, Reston, VA), values were obtained for each specimen immediately, at 24 hours, and at 1,2,3,4,8,12,16,20, and 24 weeks.Results An analysis of variance (ANOVA) showed significant differences for all specimens. Using the Scofield Hunter formula for identifying color differences (ΔE), at 24 hours, and 24 weeks, Vivadent Heliolink showed the least color changes (24 hours ΔE = 0.82, 24 weeks ΔE = 0.98) and Kerr Porcelite the greatest (24 hours ΔE = 3.94, 24 weeks ΔE = 4.73).Conclusions All dual‐cure composite resin cements in this study showed short‐term and long‐term color change. Vivadent Heliolink showed the least color change, while Kerr Porcelite showed the most change.
An Investigation of the Rheological Properties of 10 Vinyl‐Polysiloxane Impression Materials
Authors: Chai John , Pang Iok‐Chao , Leong Dennis , Kim Jung E. , Torres Pablo 
Published: March 2005

Purpose The time required for 10 vinyl‐polysiloxane impression materials to reach a viscosity of 5000 poise (Tcv) was estimated. This viscosity was selected based on previous work that suggested that an impression material might not be workable if its viscosity exceeded this limit. The effect of variations in the time of placement of the impression materials into a simulated oral‐temperature environment was also studied.Materials and Methods The change in the viscosity of the impression materials was recorded with a viscometer at oral temperature. Impression materials were placed at either 20 seconds, 30 seconds, or 40 seconds from the start of mixing.Results There were statistically significant differences in Tcv among various impression materials. Variations in placement time significantly affected the Tcv of six impression materials.Conclusions Knowledge of the viscosity change of an impression material is beneficial in the clinical selection of an impression material.
Effect of Immersion Disinfection on Properties of Impression Materials
Authors: Davis Bianca A. , Powers John M. 
Published: March 2005

PurposeDimensional change and wettability were determined for three addition silicones and a polyether impression material after disinfection by immersion for two 30‐minute cycles in 2% acid‐potentiated glutaraldehyde.Materials and MethodsContact angles of water on disks were measured on a goniometer. Dimensional change was determined by change in distance between two reference lines. Contact angle (degree) and dimensional change (percent) of five samples were measured after 0‐, 30‐, 60‐, and 1,440‐minute intervals of storage in air and disinfectant.ResultsThe contact angle in air increased for two addition silicones and remained constant for the remaining materials. In disinfectant, the contact angle increased for all four materials, with the contact angle of the polyether increasing the least. In air, dimensional change decreased significantly for an addition silicone and a polyether. In disinfectant, the dimensional changes of the addition silicones were not significant, but the polyether increased in dimension after 1,440 minutes.ConclusionsTwo 30‐minute cycles of disinfection in 2% acid‐potentiated glutaraldehyde reduced wettability, but had little effect on the dimensional change of the addition silicones and polyethers tested.
Comparison of the Photoelastic Stress for a Split‐Shank Threaded Post Versus a Threaded Post
Authors: Cohen Brett I. , Lee Musikant Barry , Deutsch Allan S. 
Published: March 2005

PurposeThis study compared the stress distribution during insertion and after cementation for two prefabricated endodontic posts, (1) a split‐shank threaded post, and (2) a threaded post with no split in the shank.Materials and MethodsThree test blocks of photoelastic material were prepared with simulated endodontic canals for each group studied. Specimens were then photographed after insertion and cementation.ResultsMininal stresses were observed for the post with a split (group 1) throughout the length of the shaft, whereas asymmetric patterns of stresses for the post without a split (group 2) were present. Stress distribution for the post without a split were concentrated more apically rather than coronally.ConclusionsThe presence of a split reduces insertion and cementation stresses for this post system. The split also acts as a vent during the cementation of the post into the canal and minimizes stress concentration during cementation.
Adhesion Promotion Between Metadent and a High Palladium Alloy With a Pyrolytically Fused Porcelain Opaque Layer
Authors: van Putten Meade C. , Culbertson Billy M. 
Published: March 2005

PurposeSeveral authors have reported a preference for the use of high palladium alloys in the construction of implant‐fixed partial denture (IFPD) substructures. Heat‐polymerized polymethyl methacrylate resins (PMMR) are used to secure denture teeth to IFPD substructures. Metadent (Sun Medical Co, Kyoto, Japan), a heat‐polymerized PMMR containing 5% 4‐methacryloxyethyl trimellitate anhydride (4‐META), could possibly improve the overall design of the prosthesis because this resin adheres to resin and ceramic denture teeth and noble metals. However, adhesive bonding between Metadent and elemental palladium has been shown to be poor. The purpose of this study was to evaluate the potential for adhesive bonding between Metadent, titanate primers, and a ceramic layer pyrolytically fused to a high palladium alloy.Materials and MethodsFive groups of 10 specimens were prepared. A layer of opaque porcelain was baked on all of the specimens under vacuum at 1760°F. The specimens were grouped as follows: (1) Metadent resin processed on ceramic with no primer, (2) Metadent resin with 10% ethyl acetoacetate titanate (DC) processed on ceramic with no primer, (3) Metadent resin with 10% DC processed to ceramic with a 2% tetraisopropyl (TPT) surface primer, (4) 4‐Metadent resin with 10% DC processed to ceramic with a 2% isopropyl dimethacryloyl isostearoyl titanate (KR‐7) surface primer, and (5) Metadent resin with 10% DC processed to ceramic with a titanium dioxide layer on the opaque and a KR‐7 surface primer. The primers were in a methyl methacrylate (MMA) solution. All of the specimens were heat‐polymerized under pressure at 212°F for 1 hour. One‐half (25) of the specimens (5 from each group) were hydro‐thermocycled at 4°C to 55°C, 0.5 minute dwell per bath for 3,000 cycles. All specimens were tested in shear on an MTS Universal machine at cross head speed of 0.5/mm/min.ResultsThe results showed adhesion between the resin‐ceramic layer in virtually all groups regardless of thermocycling effects. The control (heat cure without 10% DC and no primer) and the 10% DC with KR‐7 and TPT primer groups had an average MPa of 7.5, 7.7, and 7.0, respectively. The failure mode of the specimens was adhesive, with the site of failure being the porcelain‐metal interfaceConclusionIt was concluded that adhesion between palladium alloy and Metadent was possible when a ceramic layer was used as an intermediary interface. The limitation seemed to be the adhesion of the ceramic to the metal.
Endotoxin Affinity for Provisional Restorative Resins
Authors: Gagnon François , Knoernschild Kent L. , Payant Lise , Tompkins Geoffrey R. , Litaker Mark S. , Schuster George S. 
Published: March 2005

PurposeThis study compared the relative affinity of Porphyromonas gingivalis and Escherichia coli endotoxin, bacterial cell envelope lipopolysaccharide (LPS), for three provisional resins.Materials and MethodsAs‐polymerized and pumiced polymethyl methacrylate and polyethyl methacrylate resin discs were exposed to 1,000 endotoxin U/mL P.gingivalis or E. coli LPS in water for 24 hours at 37°C, whereas control discs were placed in LPS‐free water. LPS‐treated discs were transferred at 24‐hour intervals to fresh, LPS‐free water for up to 96 hours, and the incubated eluates were tested for the presence of LPS.ResultsInitial adherence of P. gingivalis LPS to as‐polymerized and pumiced‐finish resin was a function of resin type, but surface characteristics modified adherence levels. When steady rates of elution were reached at 72 to 96 hours, as‐polymerized specimens released significantly greater LPS levels than pumiced samples. Comparison of initial adherence of P. gingivalis and E. coli LPS with pumiced resins showed that adherence was based on a combination of LPS and resin type. P. gingivalis LPS had a greater relative affinity for polyethyl methacrylate, and E. coli LPS had a greater relative affinity for polymethyl methacrylate. Regardless of resin type, P. gingivalis LPS eluted at levels greater than E. coli LPS.ConclusionsThe affinity of LPS for provisional resins seems to be a function of selective interactions based on the chemical nature of the resin, the surface finish of the resin, and the molecular structure of the LPS.
Durability of Resin Bonds to Pure Titanium
Authors: Kern Matthias , Van Thompson P. 
Published: March 2005

Purpose This study evaluated the bond strength and bond durability of new adhesive systems to pure titanium.Materials and Methods Plexiglass tubes filled with composite were bonded to titanium discs. Groups of 24 samples were bonded using six different bonding systems. Subgroups of eight bonded samples were stored in an isotonic artificial saliva solution (37°C) for 1, 30, or 150 days. In addition, the 30‐ and 150‐day samples were thermal cycled for 7,500 or 37,500 cycles between 5°C and 55°C, respectively. After these storage conditions, all samples were debonded in tension.Results The bond strength of a conventional bisphenol‐A glycidyl methacrylate composite to sandblasted titanium was significantly lower than using chemomechanical bonding systems and decreased slightly during the storage time of 150 days. The additional use of a silane on sandblasted titanium resulted in an insignificant increase in bond strength and decreased over storage time to the same level as on sandblasted‐only titanium. Statistically significant higher bond strengths were achieved either with the combination of silica coating and use of a conventional bisphenol‐A glycidyl methacrylate composite or with the combination of sandblasting and the use of composites modified with a phosphate monomer. In the latter systems, the bond strengths were only limited by the cohesive strength of the composite resins. A new phosphate monomer containing composite showed a tendency to lose cohesive strength over time (statistically not significant).Conclusions Using chemomechanical bonding systems, ie, silica‐coating systems or modified composites with adhesive monomers, resulted in 2 to 2.5 times increased bond strength to titanium compared with the bond strength of a conventional bisphenol‐A glycidyl methacrylate composite. With chemomechanical bonding systems, the resin bond to titanium was durable over 150 days, even after being stored in water and thermal cycled.
Patient Appointments During Interim Obturation: Is It Cost‐Effective?
Authors: King Gordon E. , Chambers Mark S. , Martin Jack W. 
Published: March 2005

Purpose The purpose of this study was to quantify the number of patient appointments needed during the interim obturator service period in the Department of Dental Oncology at MD Anderson Cancer Center (Houston, TX).Materials and Methods A retrospective study evaluating 100 patient records of patients who underwent maxillectomies between 1989 and 1993.Results Of the 100 patients analyzed, 42 patients had a definitive prosthesis fabricated within 90 days after surgery. On average, 12 appointments (range, 6‐24 appointments) were recorded for each patient during this 90‐day global interim obturator period.Conclusions The 12 appointments reflect a considerable amount of clinical and laboratory effort and reinforces the national concern of proper reimbursement.