• Title/Summary/Keyword: statement analysis

Search Result 599, Processing Time 0.025 seconds

THE EFFECT OF GOLD ELECTROFORMING PROCEDURE ON GOLD-SILVER-PALLADIUM ALLOY

  • Hwang, Bo-Yeon;Kim, Chang-Whe;Lim, Young-Jun;Kim, Myung-Joo
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.45 no.3
    • /
    • pp.303-309
    • /
    • 2007
  • Statement of problem. The effect of gold electroforming on gold alloy was not studied. Purpose. This in vitro study investigate the effect of gold electroforming on gold-silver-palladium alloy. Material and methods. Three pieces of gold strips had undergone the electroforming procedures on one side and then half of the side again electroformed. The set mode for this study was program 1 ($200{\mu}m$). And the processing time was 15min (1/20 time to form $200{\mu}m$ coping). The confocal laser scanning microscope (PASCAL 5, Carl Zeiss, Bernried, Germany) was used to measure the thickness of the pure gold layer electroformed on the gold strips. Half of the gold strip was coated two times with electroformed gold, and the other half one time. The data from the cone focal laser system was processed to get the vertical profile of the strips and the difference of the vertical height between the double coated and single coated layer was regarded as the thickness of the gold coating. The layer thickness value to built 3D image of the cone-focal laser was set $0.5{\mu}m$. Next to the measurement of the thickness of the coating, the Vicker's hardness test was done. It was performed on the double coated surface, single coated surface and non-coated surface (back side) three times each. Results. The mean thickness value gained from gold electroforming technique was measured to be $22{\mu}m$ for sample 1, $23{\mu}m$ for sample 2, $21{\mu}m$ for sample 3. In the same condition of time, power and the amount of electrolyte, the data showed no difference between samples. According to the results of variance analysis, the differences among the variations in number of coating were statistically insignificant (p>0.05), meaning that the two times of gold electroforming coating did not change the hardness of gold-silver-palladium alloy. Conclusion. The test of thickness of gold coating proved the coherency of the gold electroforming procedure, in other words, when the power, the exposed surface area, processing time and the amount of electrolytes were set same, the same thickness of gold would be coated on. The hardness test showed that the electroformed gold coating did not change the hardness of the gold-silver-palladium alloy when it is coated not more than $45{\mu}m$.

The incremental information content of accruals components of earnings for stock return: Discretionary accruals and non-discretionary accruals (회계이익 구성요소의 추가적 정보가치가 주식수익률에 미치는 영향)

  • Shin, Hyun-Dai
    • The Journal of Information Technology
    • /
    • v.7 no.3
    • /
    • pp.19-36
    • /
    • 2004
  • This study examines the relation between accruals components of earnings and stock return. Earnings are decomposed into four components: discretionary accruals, nondiscretionary accruals, nondiscretionary income and cash flow from operations. Because reported earnings in financial statement consist of cash flow from operations plus total accruals. We decompose total accruals into a discretionary accruals and a nondiscretionary accruals separately. This paper examines the incremental informational content of discretionary accruals and nondiscretionary accruals components of net income by regressing return on earnings' components in multivariate models. The empirical analysis is conducted on a sample of 1,580 firm-years comprising 158 firms during 1991-2003. discretionary accruals are obtained by decomposing total accruals into discretionary and nondiscretionary accruals conponents, using a pooled variation of the Jones model(1991). These findings suggest that the discretionary accruals(measured using a variation the Jones model) is priced by the stock market. Specifically, the discretionary accruals and cash flow from operations are positively associated with the stock return, and also nondiscretionary income, discretionary accruals are positively associated with the stock return. While this result is consistent with the market prices the discretionary accruals because it captures value-relevant information. Additional test report evidence consistent with nondiscretionary accruals conveying information about the stock return.

  • PDF

SPECTROPHOTOMETRIC ANALYSIS OF THE INFLUENCE OF METAL SUBSTRATE ON THE COLOR OF CERAMIC (금속하부구조물이 도재의 색조에 미치는 영향에 대한 분광측색분석)

  • Lee Su-Ok;Woo Yi-Hyung;Choi Dae-Gyun;Kwon Keung-Rok
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.2
    • /
    • pp.148-159
    • /
    • 2003
  • Statement of problem Metal-ceramic restorations have been used extensively by dental clinicians for nearly 40 years. Strength an functional ability of metal-ceramic restorations are proved to be satisfying, However esthetics and biocompatibility of metal alloy which is used in metal-ceramic restoration is not ideal. Using pure gold as an alternative, have advantage of esthetics, biocompatibility over conventional metal alloy. But there had been little article which studied on the color effect of pure gold on fual porcelain color. Purpose The purpose of this study was to spectrophotometrically evaluate the difference between color of metal alloy(Au-Pt, Ni-Cr) and pure gold, during color masking procedure with opaque porcelain and to analyze the differences, Material and Methods Three types of metal - base metal(Ni-Cr), high gold alloy(Au-Pt), pure gold(GES) - specimen were fabricated 1cm in diameter. Four steps were established - after finishing, after pre-coditioning, after application of first opaque porcelain(0.08mm in thickness), after application of second opaque porcelain(0.15mm in thickness)- and tested color with spectrophotometer every each steps and analyzed with $CIEL^*a^*b^*$ color order system. One-Way ANOVA test was used to and out if there were significant differences between groups tested and Shaffe multiple comparison was used to identify where the differences were. Results 1. After finishing and pre-conditioning, pure gold(GES) group showed most high values in $L^*,a^*,b^*$. 2. After application of first opaque porcelain(0.08mm in thickness), after application of second opaque porcelain(0.15mm in thickness), pure gold(GES) group showed the least difference in $L^*,a^*,b^*$ values and the lowest ${\Delta}E$ value(${\Delta}E$=0.63). 3. After application of first opaque porcelain and after application of second opaque porcelain differences that were significant (P<0.05) between groups were found only in $a^*$ values. 4. Base metal alloy group showed the lowest $a^*$ value in test after application of first opaque porcelain and the highest value in test after application of first opaque porcelain Conclusion Pure gold group and high gold group showed higher $a^*$ values than base metal group when tested after 0.08mm thickness of opaque porcelain was applied and pure gold group showed much similar $L^*,a^*,b^*$ values between 0.08mm thickness and 0.15mm thickness of opaque porcelain. This meant that pure gold was more easily masked by opaque porcelain than the other two groups.

AN ANALYSIS OF FAILURE MODE OF TEETH RESTORED WITH FIBER-REINFORCED POSTS UNDER THE CONDITION OF BONY RESORPTION (치주지지가 감소된 상태에서 섬유강화형 포스트로 수복한 치아의 실패양상 분석)

  • Lee Byung-Woo;Yi Yang-Jin;Cho Lee-Ra;Park Chan-Jin
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.2
    • /
    • pp.232-242
    • /
    • 2003
  • Statement of problem : Fiber-reinforced posts have lower modulus of elasticity than titanium post or cast post-core. With this similar elasticity to that of dentin, fiber-reinforced posts have been known to have a tendency to reduce the risk of root fracture. However, there were few studies on the teeth restored with fiber-reinforced posts under the condition of reduced periodontal support. Purpose : The purpose of this study was to evaluate the fracture strength and failure mode of endodontically treated teeth restored with fiber-reinforced posts and titanium posts under the condition of reduced periodontal support. Material and method : Extracted human maxillary incisor roots were divided into 3 groups (group 1 carbon fiber post, group 2 : glass fiber post, and group 3 : titanium alloy post). After coronectomy and endodontic treatment, teeth were restored with each post systems and resin core according to the manufacturer's recommendation. Then, teeth with simulated periodontal ligament were embedded in the acrylic resin blocks at the level of 4 mm below the cemento-enamel junction. Each specimen was exposed to $10^5$ load cycles with average 30 N force in $36.5^{\circ}C$ water using a computer-controlled chewing simulator. Loads were applied at $45^{\circ}$ angle to the long axis of the teeth. After cyclic loading, teeth were subjected a compressive load until failure at a crosshead speed of 0.5 mm/min. Fracture strength (N) and failure mode were examined. The fracture strength was analyzed with one-way ANOVA and the Scheffe adjustment at the 95% significance level. Results and conclusion : The results were as follows. 1. There was no statistically significant difference in the mean fracture strength among the groups (P<.05). 2. Carbon fiber post and glass fiber post group showed less root fracture tendency than control group. 3. All specimens with root fractures showed fracture lines above the level of acrylic resin block, except for only one specimen in group 3.

RESPONSE OF OSTEOBLASI-LIKE CELLS ON TITANIUM SURFACE TREATMENT

  • Roh Hyun-Ki;Heo Seong-Joo;Chang Ik-Tae;Koak Jai-Young;Han Jong-Hyun;Kim Yong-Sik;Yim Soon-Ho
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.6
    • /
    • pp.699-713
    • /
    • 2003
  • Statement of problem. Titanium is the most important material for biomedical and dental implants because of their high corrosion resistance and good biocompatibility. These beneficial properties are due to a protective passive oxide film that spontaneously forms on the surface. Purpose. The purpose of this study was to evaluate the responses of osteoblast-like cells on different surface treatments on Ti discs. Material and Methods. Group 1 represented the machined surface with no treatment. Group 2 surfaces were sandblasted with $50{\mu}m\;Al_2O_3$ under $5kgf/cm^2$ of pressure. Groups 3 and 4 were sandblasted under the same conditions. The samples were treated on a titanium oxide surface with reactive sputter depositioning and thermal oxidation at $600^{\circ}C$ (Group 3) and $800^{\circ}C$ (Group 4) for one hour in an oxygen environment. The chemical composition and microtopography were analyzed by XRD, XPS, SEM and optical interferometer. The stability of $TiO_2$ layer was studied by petentiodynamic curve. To evaluate cell response, osteoblast extracted from femoral bone marrow of young adult rat were cultured for cell attachment, proliferation and morphology on each titanium discs. Results and Conclusion. The results were as follows : 1. Surface roughness values were, from the lowest to the highest, machined group, $800^{\circ}C$ thermal oxidation group, $600^{\circ}C$ thermal oxidation group and blasted group. The Ra value of blasted group was significantly higher than that of $800^{\circ}C$ thermal oxidation group (P=0.003), which was not different from that of $600^{\circ}C$ thermal oxidation group (P<0.05). 2. The degree of cell attachment was highest in the $600^{\circ}C$ thermal oxidation group after four and eight hours (P<0.05), but after 24 hours, there was no difference among the groups (P>0.05). 3. The level of cell proliferation showed no difference among the groups after one day, three days, and seven days (P>0.05). 4. The morphology and arrangement of the cells varied with surface roughness of the discs.

COMPARISON OF MECHANICAL PROPERTIES OF VARIOUS POST AND CORE MATERIALS

  • Ahn Seung-Geun;Sorensen John A.
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.3
    • /
    • pp.288-299
    • /
    • 2003
  • Statement of problem: Many kinds of post and core systems are in the market, but there are no clear selection criteria for them. Purpose: The purpose of this study was to compare the flexural strength and modulus of elasticity of core materials, and measure the bending strength of post systems made of a variety of materials. Material and Methods: The flexural strength and elastic modulus of thirteen kinds core buildup materials were measured on beams of specimens of $2.0{\times}2.0{\times}24{\pm}0.1mm$. Ten specimens per group were fabricated and loaded on an lnstron testing machine at a crosshead speed of 0.25mm/min. A test span of 20 mm was used. The failure loads were recorded and flexural strength calculated with the measured dimensions. The elastic modulus was calculated from the slopes of the linear portions of the stress-stram graphs. Also nine kinds commercially available prefabricated posts made of various materials with similar nominal diameters, approximately 1.25mm, were loaded in a three-point bend test until plastic deformation or failure occurred. Ten posts per group were tested and the obtained data were anaylzed with analysis of variance and compared with the Tukey multiple comparison tests. Results: Clearfil Photo Core and Luxacore had flexural strengths approaching amalgam, but its modulus of elasticity was only about 15% of that of amalgam. The strengths of the glass ionomer and resin modified glass ionomer were very low. The heat pressed glass ceramic core had a high elastic modulus but a relatively low flexural strength approximating that of the lower strength composite resin core materials. The stainless steel, zirconia and carbon fiber post exhibited high bending strengths. The glass fiber posts displayed strengths that were approximately half of the higher strength posts. Conclusion: When moderate amounts of coronal tooth structure are to be replaced by a post and core on an anterior tooth, a prefabricated post and high strength, high elastic modulus core may be suitable. CLINICAL IMPLICATIONS In this study several newly introduced post and core systems demonstrated satisfactory physical properties. However when the higher stress situation exists with only a minimal ferrule extension remaining a cast post and core or zirconia post and pressed core are desirable.

A STUDY ON OSTEOBLAST-LIKE CELL RESPONSES TO SURFACE-MODIFIED TITANIUM

  • Hong Min-Ah;Kim Yung-Soo;Kim Chang-Whe;Jang Kyung-Su;Lee Jae-Il
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.3
    • /
    • pp.300-318
    • /
    • 2003
  • Statement of problem: The success of implants depends on intimate and direct contact of implant material on bone tissue and on functional relationship with soft tissue contact. Creation and maintenance of osseointegration depend on the understanding of the tissue's healing, repairing, and remodeling capacity and these capacities rely on cellular behavior. Altering the surface properties can modify cellular responses such as cell adhesion, cell motility, bone deposition, Therefore, various implant surface treatment methods are being developed for the improved bone cell responses. Purpose: The purpose of this study was to evaluate the responses of osteoblast-like cells to surface-modified titanium. Materials and Methods: The experiment was composed of four groups. Group 1 represented the electropolished surface. Group 2 surfaces were machined surface. Group 3 and Group 4 were anodized surfaces. Group 3 had low roughness and Group 4 had high roughness. Physicochemical properties and microstructures of the discs were examined and the responses of osteoblast-like cells to the discs were investigated. The microtopography was observed by SEM. The roughness was measured by three-dimension roughness measuring system. The microstructure was analyzed by XRD, AES. To evaluate cell responses to modified titanium surfaces, osteoblasts isolated from calvaria of neonatal rat were cultured. Cell count, morphology, total protein measurement and alkaline phosphatase activities of the cultures were examined. Results and Conclusion: The results were as follows 1. The four groups showed specific microtopography respectively. Anodized group showed grain structure with micropores. 2. Surface roughness values were, from the lowest to the highest, electropolished group, machined group, low roughness anodized group, and high roughness anodized group. 3. Highly roughened anodized group was found to have increased surface oxide thickness and surface crystallinity. 4. The morphology of cells, flattened or spherical, were different from each other. In the electropolished group and machined group, the cells were almost flattened. In two anodized groups, some cells were spherical and other cells were flattened. And the 14 day culture cells of all of the groups were nearly flattened due to confluency. 5. The number of attached cells was highest in low roughness anodized group. And the machined group had significantly lower cell count than any other groups(P<.05). 6. Total protein contents showed no difference among groups. 7. The level of alkaline phosphatase activities was higher in the anodized groups than electropolished and machined groups(P<.05).

A SHEAR BOND STRENGTH OF RESIN CEMENT BONDED TO HUMAN UNCUT ENAMEL, CUT ENAMEL, AND DENTIN IN VITRO

  • Lee Jong-Yeop
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.3
    • /
    • pp.319-324
    • /
    • 2003
  • Statement of problem. Adhesives in dentistry playa major role in the success of restorative treatments. In the treatment of all ceramic restoration it is needed to find the adequate bond strength between enamel and dentin. Purpose. The purpose of this study was to evaluate shear bond strength of resin cement bonded to extracted human uncut enamel, cut enamel, and dentin in vitro. Material and methods. Ten freshly extracted anterior teeth without any previous restorative treatments were chosen. The extracted teeth were embedded in PMMA cold acrylic in the shape of a cylinder, 25 mm in diameter by 25 mm in height. The bonding system used was as follow: Uni-Etch (32% phosphoric acid), One-Step adhesive, Duolink resin cement. The specimens were acid etched and rinsed with water. Two layers of One-Step adhesive were coated with a disposable brush on the uncut enamel. VIP curing light at $500mV/cm^2$ was used to cure the adhesive. For cut enamel shear bond test, the specimen used for uncut enamel was further reduced approximately $0.3{\sim}0.5mm$ using a laminate preparation diamond bur (0.3 mm in depth). The specimens were subsequently treated with 320-grit SiC paper followed by 600-grit SiC paper and cleaned with distilled water. The bonding procedure on the cut enamel was same as uncut enamel bonding procedure. For dentin bonding test, the specimen used for cut enamel was further reduced approximately $0.5mm{\sim}1.0mm$ using a laminate preparation diamond bur (0.5 mm in depth of diamond cutting). The amount of reduction was evaluated with the silicone mold. The specimens were subsequently treated with 320-grit SiC paper followed by 600-grit silicon carbon paper and cleaned in distilled water. The bonding procedure on the dentin was same as uncut enamel bonding procedure. All samples were mounted and secured on the Ultradent shear bond test sample holder, and Ultradent restricted shear bond testing device was used with Universal Instron machine until fracture. Analysis of variance (ANOVA) test was performed comparing the result at P<0.05. Multiple comparison (Tukey) was used to compare each groups. Result. The result showed that the mean value in shear bond strength of resin cement bonded to uncut enamel, cut enamel and dentin were 27.04 Mpa, 30.25 Mpa and 26.39 Mpa with respect. Conclusion. Within the limitation of this study, the mean value of the shear bond strength of cut enamel was higher than those of uncut enamel or dentin. However there existed no statistical differences between three different human dentition substrates due to increased adhesive characteristics.

COLOR STABILITY OF CEROMERS IN THREE FOOD COLORANTS (식용색소에 의한 CEROMER 수복물의 색안정성)

  • Jeong Yu-Jin;Lim Ju-Hwan;Cho In-Ho;Lim Heon-Song
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.41 no.2
    • /
    • pp.136-147
    • /
    • 2003
  • Statement of problem : Ceramic and composite resin have been used to fulfill the demand for esthetic prosthesis. However, ceramic is easy to break and wears off the opposite natural teeth. Conventional composite resin also has low abrasive resistance and color stability. Ceramic Optimized Polymer (ceromer) was developed in mid-1990s to overcome the shortfalls of ceramic and composite resin. Ceromer has similar abrasiveness with the natural tooth and has relatively high strength. Color stability affects esthetics and long-term prognosis of the prosthesis. Purpose The purpose of this study was to compare color stability of ceromers(2 types : $Artglass^{(R)}$. $Targis^{(R)}$) with ceramics ($Vintage^{(R)}$-polishing, $Vintage^{(R)}$-glazing). Material and Method : The color difference(${\Delta}E^*$) was measured by spectrophotometer with different immersion time. Twenty disks, 3mm in thickness and 10mm in diameter, were fabricated for each specimen in shade A2(Vita Lumin shade guide), Specimens (5 samples in each group) were immersed in the food colorants (Red no.3. Yellow no.4, Blue no.1, Distilled water) for 24 hours, 48 hours and 72 hours respectively. $L^*,\;a^*$ and $b^*$ value were measured with spectrophotometer (CM 503i : Minolta Co., Japan) and mean ${\Delta}E^*$ value was calculated for statistical analysis Results : The results of this study were obtained as follows. 1. The ${\Delta}E^*$ values of all test samples increased with the time of immersion. 2. The ${\Delta}E^*$ values of all materials increased in order of Distilled Water, Yellow no.4, Blue no.1 and fed no.3. There was significant difference between Red no.3 and the other food colorants(p<0.05). 3. The ${\Delta}E^*$ values increased in order of $Vintage^{(R)}$-glazing, $Vintage^{(R)}$-polishing. $Artglass^{(R)}$ and $Targis^{(R)}$. There was significant difference between $Vintage^{(R)}$-glazing and the other materials (p<0.05). Conclusion : By means of the above results, immersion time was found to be a critical factor for color stability of ceromer. For the long-term color stability of prosthesis it is recommended patients having ceromer prosthesis ($Artglass^{(R)},\;Targis^{(R)}$) to reduce the habitual intake of Red no.3 colorants con taming foods.

Effect of post-bleaching time intervals on resin in dentin bonding strength (미백 후 유예 기간에 따른 상아질과 레진의 결합 강도의 변화)

  • Song, Shin-Jae;Kim, Sun-Jong;Ro, Yong-Seon;Ryu, Jae-Jun
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.47 no.2
    • /
    • pp.174-181
    • /
    • 2009
  • Statement of problem: There is a reduction of dentin bonding strength when the bonding procedure is carried out immediately after bleaching with peroxides. Purpose: The aim of this study is to evaluate a proper time interval for in-office bleaching technique using 35% hydrogen peroxide. Material and methods: Fifty extracted non-caries human third molars were used in this study. Buccal enamel of each tooth was removed and polished by 600 grits silicone carbide paper. They were randomly divided into five groups and bleached 35% hydrogen peroxide except control group. All groups were bonded with Single Bond/Z 350 after each time intervals ; Group-A: control, no bleaching treatment. Group-B: resin bonding immediately after bleaching. Group-C: resin bonding 1day after bleaching. Group-D: resin bonding 2 days after bleaching. Group-E: resin bonding 7days after bleaching. Shear bond strengths were measured with a cross-head speed of 1.0 mm/min using an Instron machine. The data of results were statistically analyzed by analysis of variance(ANOVA) and Tukey multiple comparison test.(P=.05) Results: There were significant decreases in mean shear strength in immediately bonding group after bleaching. The reduction of bond strengths was 78% compared with the group of no bleaching treatment. Group C showed the recovery of 51%, and Group D showed recovery of 63%. Both of them have no statistical difference with non-bleaching group. Group E showed no statistical difference with no bleaching treatment group. Conclusion: Dentin bonding strength is significantly reduced when bonding is performed immediately after bleaching for in-office bleaching regimens using 35% hydrogen peroxide, and increases as time goes by. One week of elapsed time between bleaching and resin bonding significantly increases bonding strengths for the in-office bleaching technique.