• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.231-243
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• 2022

The objective of this study is to analyze the impact of conservative financial reporting on investment during uncertainty. It was assumed that during uncertainty conservative financial reporting can play an important role to improve investment decision-making. For our analysis, data sets from 2005-2020 of nonfinancial companies are used. To measure the impact of conservative financial reporting in the non-financial sector of Pakistan, Khan and Watts' (2009) model is applied. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. Investment is measured by adding the change in fixed assets (property, plant, and equipment). To check the robustness of conservative financial reporting, Givoly and Hayn's (2000) Negative Accruals measure is applied. To measure the robustness of uncertainty, environmental scanning and alertness technique is applied. According to environmental scanning and alertness technique, companies are divided into two groups named 'inert' and 'alert'. 'Inert' are those firms that are not scanning their environment, and 'alert' are those firms who continuously analyze their environment. The empirical estimations support our hypothesis. The empirical findings provide the proof that in the wake of uncertainty conservative financial reporting may facilitate to take optimal investment decisions in the developing economy of Pakistan. Our results provide critical and practical implications for investors, researchers, and standard setters.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.39-52
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• 2022

This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

• Proceedings of the KACD Conference
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• 2001.11a
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• pp.578.1-578
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• 2001

The aim of this study was to evaluate the efficiency of the recently introduced light curing units to polymerize a light curing resin composite. Four light curing units XL 3000, Optilux 500 for halogen light source, Apollo 95E for plasma arc and Easy cure for LED (blue-light Emitting Diode) were evaluated. Radiometer was used for measure the light intensity.(omitted)

• Proceedings of the KACD Conference
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• 2003.11a
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• pp.566-566
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• 2003

The purpose of this in vitro study was to measure and compare the in vitro micro shear bond strengths of the following dentin bonding systems to different dentin surfaces under simulated pulpal pressure. Occlusal surfaces of 180 extracted human molars were prepared to expose the dentin surface in perpendicular to axis of tooth. Teeth were randomly assigned to 3 equal groups and subdivided into 4 equal groups. 4 adhesive systems(All Bond 2, SEbond, AdheSE, Prompt L-Pop) were used in this study.(omitted)

• Restorative Dentistry and Endodontics
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• v.35 no.3
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• pp.180-187
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• 2010

Since the introduction of restorative dental composites, their physical properties have been significantly improved. However, polymerization shrinkage is still a major drawback. Many efforts have been made to develop a low shrinking composite, and silorane-based composites have recently been introduced into the market. In addition, many different methods have been developed to measure the polymerization shrinkage. In this study, we developed a new method to measure the linear polymerization shrinkage of composites without direct contact to a specimen using a particle tracking method with computer vision. The shrinkage kinetics of a commercial silorane-based composite (P90) and two conventional methacrylate-based composites (Z250 and Z350) were investigated and compared. The results were as follows: 1. The linear shrinkage of composites was 0.33-1.41%. Shrinkage was lowest for the silorane-based (P90) composite, and highest for the flowable Z350 composite. 2. The new instrument was able to measure the true linear shrinkage of composites in real time without sensitivity to the specimen preparation and geometry.

• Journal of Korean Academy of Nursing Administration
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• v.12 no.2
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• pp.265-275
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• 2006

Purpose: The purpose of this study is to identify and to investigate the nursing organizational culture. Method: A descriptive correlational study was conducted with convenience sample of 448 staff nurses who were working for six general hospitals located in Seoul, Province of Gyeonggi and Province of Chung-cheong. The period of data collection took over 5 months between August and December. Organization Culture Questionnaire developed by Lee (2001) were used to measure nursing organizational culture. Collected data were analysed on SPSS Win 12.0. Result: The meta culture of the nursing organizations was the conservative culture. The cultural pattern of nursing organizations was classified into three patterns which were conservative-dominant culture, symmetric culture and innovative-task culture. Conclusions: The meta culture of the nursing organizations was the conservative culture. But conservative culture decreased nurses' outcomes. Therefore the nurse manager should develop a symmetric organizational culture including four types of culture than dominant culture of one type.

• Structural Engineering and Mechanics
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• v.4 no.1
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• pp.1-8
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• 1996

A new error measure for a static finite element analysis is proposed. This error measure is a modification to the Zienkiewicz and Zhu energy norm. The new error estimator is a global error measure for the analysis and is independent of finite element model size and internal stresses, hence it is readily transportable to other error calculations. It is shown in this paper the the new error estimator also produces conservative error measurements, making it a suitable procedure to adopt in commerical packages.

• Restorative Dentistry and Endodontics
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• v.19 no.2
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• pp.602-610
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• 1994

The purpose of this study was to measure the free flow of the unpolymerized resin by its weight for 10 minutes by one minute interval, and to measure the dimensional change of composite resins during the irradiation of visible light(Quich light VL-l Kuraray Japan) using visible leser displacement meter(LC-2210 Kerence Japan). The unpolymerized resin was cured by the visible light for 40 seconds, the dimensional change was measured at the begining of irradiation for 5 minutes. The results were as follows : 1. In free flow LFI was the largest, BLI was the smallest at $23^{\circ}C$ and CFP was the largest, and BL was the smallest at $37^{\circ}C$. 2. In dimensional change CFI, LFP, LEI and CFP was excessively contracted flow the begining of irradiation until 15 seconds but BLI and BL was excessively contracted until 30 seconds BL and BLI in dimensional change was much larger than LFI and CFP.

• Restorative Dentistry and Endodontics
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• v.13 no.2
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• pp.207-220
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• 1988

The purpose of this study was to measure roughness on the polished surfaces of composite resin, and was to observe the polished surfaces under Scanning Electron Microscope. The surface roughness tester (Surfcom 700A Semitsu Profilometer Tokyo. Japan) was used to measure roughness of polished surfaces. In this study, 4 brands of composite resin were examined, Pyrofil bond anterior Bell-Feel anterior Clearfil F II and Microrest A.P. White point, Silicone point, Super snap, and Sof-Lex medium disc as cutting instrument, and celluloid matrix were used. The results obtained were as follows. 1) The celluloid matrix produced the smoothest surfaces. 2) Microrest composite resin had smoother surface than any other composite resins after polishing. 3) The values of surface roughness made by White point, Silicon point and Super snap were similar. 4) The surfaces made by Sof-Lex medium disc was smoother than the surfaces made by any other polishing instruments.

• The Journal of Korean Physical Therapy
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• v.22 no.4
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• pp.65-71
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• 2010

Purpose: The aim of this study was to describe the effects of conservative treatment intervention for individual with scoliosis. Methods: Studies were selected through a search of computerized databases of the literature (KERIS, 2000-2010) using "early detection", "conservative treatment", "exercise", "physical therapy", "manipulation", "chiropractic", "therapy", "taping" and "orthosis" as keywords. Selected articles were classified by research design and statistical methods. Results: Application of the search strategy to the KERIS databases resulted in 132 articles. Based on titles and abstracts, 17 studies were selected, excluding articles of overlapping study, surgery, pharmacologic therapy and no correcting aim under conservative treatment. Among the 17 selected studies, the majorityof study design consisted of one group pretest-posttest design and additionally most of these studies were paired (or independent) t-test. The most frequently used intervention was exercise therapy. Conclusion: All articles showed that interventions were effective. Thus, early detection of scoliosis may be connected participation of early conservative treatment. It is important to reduce prevalence of scoliosis in adolescents using regular evaluation as an effective measure.