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Long-term Antibacterial Properties and Bond Strength of Experimental Nano Silver-containing Orthodontic Cements 被引量:2
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作者 李福军 李祖兵 +1 位作者 LIU Gumei HE Hong 《Journal of Wuhan University of Technology(Materials Science)》 SCIE EI CAS 2013年第4期849-855,共7页
The purpose of this study was to evaluate the long time antibacterial properties and shear bond strength of experimental nano silver-containing cements (NSC). Nano silver base inorganic antibacterial powder was adde... The purpose of this study was to evaluate the long time antibacterial properties and shear bond strength of experimental nano silver-containing cements (NSC). Nano silver base inorganic antibacterial powder was added to the reinforced glass ionomer cement at five different weight ratios to obtain a series of nano silver-containing cements, then the antibacterial properties of three orthodontic cement products and five NSC samples were evaluated by the direct contact test (DCT) and the agar diffusion test (ADT). The DCT, which was based on turbidness determination of bacterial growth in 96-well microtiter plates, was performed in both fresh and aged for 1 day, 1 week, 2 weeks, 3 weeks, 4 weeks, 6 weeks, and 8 weeks tested materials. The shear bond strengthes of three orthodontic cement products and five NSC samples were examined using a universal testing machine. The ADT results indicated that there were no significant differences between NSCs and ORTHO LC fresh specimens. In the DCT experiment, all fresh silver nanoparticles-containing tested samples presented powerful antibacterial properties, but they gradually lost the effective antimicrobial agents with the extension of aging time. Finally, none of the tested materials maintained its antibacterial property after aging for 8 weeks. A gradually decreasing trend of bond strength presented with the increasing incorporation of nano silver base inorganic antibacterial powder into the glass ionomer cement, even though all the tested material specimens reached the ideal bond strength range. We may conclude that NSCs can contribute to decrease the demineralization rate around brackets without compromising bond strength. 展开更多
关键词 long-term antibacterial properties bond strength nano silver-containing cements
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China’s Local Government Debts and Bond Market:Clarification and Policy Choice~
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作者 王国刚 《China Economist》 2015年第2期60-80,共21页
The surge in China's local government debt has made various sectors of society pay closer attention to the situation. First of all, four types of debt relations must be clarified: the relationship between asset and ... The surge in China's local government debt has made various sectors of society pay closer attention to the situation. First of all, four types of debt relations must be clarified: the relationship between asset and non-asset debt, the difference between long- term and short-term debt, the difference between debt in the form of bonds and debt in the form of bank loans, and the difference between debt listed in government budgets and other government debt. The development of long-term bonds is a fairly good choice for China to upgrade its consumption structure, accelerate urbanization, transform its economic development patterns, and meanwhile, to alleviate the mismatch between the financial powers of local governments and their administrative responsibilities. 展开更多
关键词 debt relations long-term bonds market development
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实际利率法应用中关键数据逻辑关系分析——以应付债券后续计量为例 被引量:1
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作者 胡成 《广西经济管理干部学院学报》 2009年第1期59-62,共4页
实际利率法作为对相关金融资产和金融负债进行后续计量以计算其摊余成本以及各期利息的方法,在中国现行会计准则体系中得到广泛应用,但现有的各种文献对于实际利率法计算的逻辑思路则没有清晰地介绍。文章在分析实际利率法内涵的基础上... 实际利率法作为对相关金融资产和金融负债进行后续计量以计算其摊余成本以及各期利息的方法,在中国现行会计准则体系中得到广泛应用,但现有的各种文献对于实际利率法计算的逻辑思路则没有清晰地介绍。文章在分析实际利率法内涵的基础上,以应付债券的后续计量为例、采用数学推理的方式对实际利率法计算金融资产或金融负债的期末摊余成本及其相关的利息时关键数据之间的逻辑关系进行分析论证。 展开更多
关键词 金融资产 金融负债 实际利率法 数学推理 应付债券
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长期应付债券的现值计量及会计处理方法
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作者 孙玉甫 张彦明 马敦山 《大庆石油学院学报》 CAS 北大核心 2004年第5期79-81,93,共4页
针对现行的长期应付债券计价方法不能真实反映企业的财务状况和经营成果问题,提出利用现时价值会计理论,对长期应付债券进行现值计量的方法.以分次付息债券为例,对比分析了长期应付债券的传统会计处理与现时价值会计处理的差别,给出了... 针对现行的长期应付债券计价方法不能真实反映企业的财务状况和经营成果问题,提出利用现时价值会计理论,对长期应付债券进行现值计量的方法.以分次付息债券为例,对比分析了长期应付债券的传统会计处理与现时价值会计处理的差别,给出了长期应付债券现时价值计价公式、会计处理的科目设置及具体核算分录模式. 展开更多
关键词 会计计量 长期应付债券 现时价值
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装备制造业上市公司负债融资与公司业绩关系研究
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作者 张悦 《沈阳工业大学学报(社会科学版)》 2013年第2期135-140,共6页
对我国装备制造业上市公司的负债融资进行深层次分析,以期明确流动负债、长期借款、应付债券及商业信用与公司业绩之间的关系。在以往研究的基础上,选取多个业绩指标、负债指标和控制变量指标,运用多元线性回归模型,从负债融资整体、负... 对我国装备制造业上市公司的负债融资进行深层次分析,以期明确流动负债、长期借款、应付债券及商业信用与公司业绩之间的关系。在以往研究的基础上,选取多个业绩指标、负债指标和控制变量指标,运用多元线性回归模型,从负债融资整体、负债融资期限和负债融资种类3个角度详细研究装备制造业负债融资对企业业绩的影响。研究结果表明,流动负债与企业业绩指标呈显著负相关,长期借款、应付债券以及商业信用与企业业绩指标均呈正相关,从而为装备制造业上市公司资本结构优化提供参考。 展开更多
关键词 装备制造业 上市公司 负债融资 流动负债 长期借款 应付债券 商业信用 公司业绩 多元线性回归
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Novel rechargeable calcium phosphate nanoparticle-containing orthodontic cement 被引量:4
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作者 Xian-Ju Xie Dan Xing +4 位作者 Lin Wang Han Zhou Michael D Weir Yu-Xing Bai Hockin HK Xu 《International Journal of Oral Science》 SCIE CAS CSCD 2017年第1期24-32,共9页
White spot lesions (WSLs), due to enamel demineralization, occur frequently in orthodontic treatment. We recently developed a novel rechargeable dental composite containing nanoparticles of amorphous calcium phospha... White spot lesions (WSLs), due to enamel demineralization, occur frequently in orthodontic treatment. We recently developed a novel rechargeable dental composite containing nanoparticles of amorphous calcium phosphate (NACP) with long-term calcium (Ca) and phosphate (P) ion release and caries-inhibiting capability. The objectives of this study were to develop the first NACP- rechargeable orthodontic cement and investigate the effects of recharge duration and frequency on the efficacy of ion re-release. The rechargeable cement consisted of pyromellitic glycerol dimethacrylate (PMGDM) and ethoxylated bisphenol A dimethacrylate (EBPADMA). NACP was mixed into the resin at 40% by mass. Specimens were tested for orthodontic bracket shear bond strength (SBS) to enamel, Ca and P ion initial release, recharge and re-release. The new orthodontic cement exhibited an SBS similar to commercial orthodontic cement without CaP release (P〉 0.1). Specimens after one recharge treatment (e.g., 1 min immersion in recharge solution repeating three times in one day, referred to as "1 min 3 times") exhibited a substantial and continuous re-release of Ca and P ions for 14 days without further recharge. The ion re-release did not decrease with increasing the number of recharge/re-release cycles (P〉 0.1). The ion re-release concentrations at 14 days versus various recharge treatments were as follows: 1 min 3 times〉3 min 2 times〉 1 min 2 times〉6 min 1 time〉3 min 1 time〉 1 min 1 time. In conclusion, although previous studies have shown that NACP nanocomposite remineralized tooth lesions and inhibited caries, the present study developed the first orthodontic cement with Ca and P ion recharge and long-term release capability. This NACP-rechargeable orthodontic cement is a promising therapy to inhibit enamel demineralization and WSLs around orthodontic brackets. 展开更多
关键词 bond strength calcium phosphate nanoparticles calcium phosphate ion rechargeability long-term ion release orthodonticcement white spot lesions
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企业长期债权投资——债券投资与应付债券核算之比较
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作者 李桂琴 《科技情报开发与经济》 2005年第6期173-174,共2页
企业债券作为现代企业筹资、投资时必然涉及到的一种有价证券,正被广大的企业所接受。企业债券的会计核算,在《企业会计制度》中分别在长期债权投资和应付债券两个部分中涉及,由于都是针对债券而言的,所以两者的联系是必然的。
关键词 长期债权投资 应付债券 面值 溢价 投资收益
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“T”形账户在溢折价摊销中的运用分析——以持有至到期投资和应付债券为例 被引量:1
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作者 颜金花 《佳木斯教育学院学报》 2013年第7期470-471,共2页
本文在介绍实际利率法和摊余成本的基础上,以持有至到期投资和应付债券为例,结合实际例题对"T"形账户在溢折价摊销中的运用进行分析,以期更深入的理解溢折价,更直观的反映溢折价的摊销过程。
关键词 溢折价 摊销 持有至到期投资 应付债券
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