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Cheol Lee,김권중,Samuel L. Tiras 한국증권학회 2013 Asia-Pacific Journal of Financial Studies Vol.42 No.3
This study develops a methodology that improves the implementation of the residual income model (RIM) using the value-to-book (V/B) ratio. We decompose a firm’s V/B into two components – industry V/B, estimated using the industry mean price-to-book ratio and firmspecific V/B, estimated as the difference between firm V/B and industry V/B. This approach allows us to control for the effects of accounting conservatism at the industry level, and mitigates the bias typically associated with the use of analysts’ earnings forecasts in implementing the RIM. We find that a trading strategy using our fundamental value measure derived from the decomposition of the V/B ratio yields higher returns than that of prior studies’ RIM implementation methods relying on analysts’ forecasts, particularly for industries or firms with high levels of accounting conservatism. Further results reveal that our valuation measure predicts future returns better than traditional price multiple methods (such as the price-earnings-growth or PEG measure).
Gungor, Merve Bankoglu,Yilmaz, Handan,Aydin, Cemal,Nemli, Secil Karakoca,Bal, Bilge Turhan,Tiras, Tulay The Korean Academy of Prosthodonitics 2014 The Journal of Advanced Prosthodontics Vol.6 No.3
PURPOSE. The purpose of the present study was to evaluate the effect of thermocycling and mechanical loading on the biaxial flexural strength and the phase transformation of one Ce-TZP/$Al_2O_3$ and two Y-TZP core materials. MATERIALS AND METHODS. Thirty disc-shaped specimens were obtained from each material. The specimens were randomly divided into three groups (control, thermocycled, and mechanically loaded). Thermocycling was subjected in distilled water for 10000 cycles. Mechanical loading was subjected with 200 N loads at a frequency of 2 Hz for 100000 times. The mean biaxial flexural strength and phase transformation of the specimens were tested. The Weibull modulus, characteristic strength, 10%, 5% and 1% probabilities of failure were calculated using the biaxial flexural strength data. RESULTS. The characteristic strengths of Ce-TZP/$Al_2O_3$ specimens were significantly higher in all groups compared with the other tested materials (P<.001). Statistical results of X-ray diffraction showed that thermocycling and mechanical loading did not affect the monoclinic phase content of the materials. According to Raman spectroscopy results, at the same point and the same material, mechanical loading significantly affected the phase fraction of all materials (P<.05). CONCLUSION. It was concluded that thermocycling and mechanical loading did not show negative effect on the mean biaxial strength of the tested materials.
Chae, Jung-Woo,Chua, Peh Siang,Ng, Terence,Yeo, Angie Hui Ling,Shwe, Maung,Gan, Yan Xiang,Dorajoo, Sreemanee,Foo, Koon Mian,Loh, Kiley Wei-Jen,Koo, Si-Lin,Chay, Wen Yee,Tan, Tira Jing Ying,Beh, Sok Yu Springer-Verlag 2018 Breast cancer research and treatment Vol.168 No.3
<P>This is the first study to show that the reduction of mtDNA content in peripheral blood is associated with the onset of CRF in patients receiving chemotherapy. Further validation studies are required to confirm the findings.</P>