Abstract The Achilles tendon is the strongest and largest of human tendons, and its proper function is essential for normal gait. Most acute Achilles tendon injuries occur during sports, particularly in ball games. The purposes of this study were (1) to examine the incidence of total Achilles tendon rupture (ATR) over a 33-year period in the city of Oulu and to investigate its changes with respect to age, sex, and injury mechanism. (2) to compare ≥10-year outcomes of two postoperative regimens after ATR repair: early weightbearing with early mobilization versus early weightbearing with early immobilization in tension, (3) to compare clinical outcome and calf muscle strength recovery after conservative treatment or open surgical repair of acute ATR, followed by identical accelerated rehabilitation programs. The overall incidence per 100 000 person years increased from 2.1 in 1979 to 21.5 in 2011. The incidence increased in all age groups. The incidence of sports-related ruptures increased during the second 11-year period, whereas the incidence of non-sports-related ruptures increased steadily over the entire study period. Early mobilization and immobilization in tension after ATR repair resulted in similar clinical outcomes and isokinetic strengths. Regardless of patient satisfaction with the operative treatment, calf muscle strength did not recover normally, even at the 10-year follow-up. Surgery and conservative treatment of acute ATR resulted in similar Achilles tendon performance score after 18 months, but surgery restored calf muscle strength earlier. Surgery also resulted in better health-related quality of life in the domains of physical functioning and bodily pain. Conservative treatment with a functional protocol is recommended for a large majority of patients. However, patients with high physical expectations could still benefit from operative treatment. In conclusion, the incidence of ATR is rising, postoperative immobilization and early mobilization result in similar long-term results in terms of the Achilles tendon performance score and calf muscle function, and conservative treatment with a functional protocol is the preferred treatment for the majority of patients. / Tiivistelmä Akillesjänne on ihmisen suurin ja vahvin jänne ja sen kunnollinen toiminta on edellytys normaalille kävelylle. Suurin osa akillesjänteen repeämistä syntyy urheilussa, erityisesti pallopeleissä. Ensimmäisessä osatyössä oli tarkoitus selvittää täydellisten akillesjänteen repeämien esiintyvyys Oulussa 33 vuoden aikana ja selvittää potilaiden ikä ja sukupuoli sekä vammamekanismi. Toisessa osatyössä vertailtiin akillesjänteen repeämän hoitotuloksia 11 vuotta vamman jälkeen. Tässä tutkimuksessa verrattiin kahta erilaista leikkauksen jälkeistä hoitomenetelmää; toisessa sallittiin varhainen varaaminen ja nilkan liikuttelu kun taas toisessa sallittiin varhainen varaaminen, mutta nilkka kipsattiin ojennukseen. Kolmannessa osatyössä vertailtiin tuloksia leikattujen ja ilman leikkausta hoidettujen potilaiden välillä. Molemmat ryhmät hoidettiin samanlaisella irrotettavalla varaamisen sallivalla lastalla. Akillesjänteen repeämien esiintyvyys oli 2.1/100 000 vuonna 1979 ja nousi vuoteen 2011 mennessä 21.5/100 000:een ja nousua oli kaikissa ikäryhmissä. Urheiluun liittyvät repeämät lisääntyivät erityisesti jakson keskimmäisen 11-vuotis jakson aikana kun taas urheiluun liittymättömät repeämät lisääntyivät koko seurantajakson ajan. Vertailtaessa kahta erilaista leikkauksen jälkeistä hoitomenetelmää todettiin ettei potilaiden välillä ollut eroa kliinisissä mittareissa tai voimissa 11 vuotta vamman jälkeen. Vaikka potilastyytyväisyys oli hyvä ei pohkeen voima palautunut normaaliksi edes 11 vuotta vamman jälkeen. Vertailtaessa leikkauksella ja ilman leikkausta hoidettuja potilaita ei myöskään todettu eroja kliinisissä mittareissa, mutta kirurgisella hoidolla voima palautui hiukan nopeammin ja ero myös säilyi 18 kuukautta vammasta. Myös elämänlaatumittarilla mitattuna leikkauksella hoidetut olivat kivun ja fyysisen toiminnan osalta tyytyväisempiä. Suurimmalle osalle potilaista konservatiivinen hoito sopii erinomaisesti, mutta jotkut fyysisesti aktiiviset potilaat hyötynevät leikkaushoidosta.

Agila arbetsmetoder bygger på iterativ utveckling och snabba leveranser. Dennakandidatuppsats har genomförts mot praktiserande som har erfarenhet av att arbeta enligt agila arbetsmetoder. Då IT-projekt misslyckas i stor omfattning och kritik riktas mot Scrum är temat för denna uppsats aktuell. Syftet med studien var att undersöka vilka utmaningar praktiserande står inför när dearbetar enligt den agila arbetsmetoden Scrum. För att undersöka detta genomfördes enkvalitativ datainsamling i form av intervjuer på fem deltagare som har erfarenhet av att arbeta med Scrum. Kategoriseringar gjordes utifrån empirin och teorin har sedan förstärktdessa kategoriseringar. Undersökningen kom fram till att praktiserande av Scrum stod inför utmaningar inom Agil definition och Scrum, att samarbeta enligt Scrum samt resultat och målbild. / Agile methods are based on iterative development and fast delivery. This essay has beenconducted against practitioners who have experience working in accordance with agilemethods. As IT projects fail to a large extent and criticism is directed against Scrum,makes the topic of the essay relevant. The purpose of the study was to investigate the challenges that practitioners face when they work according to the agile method Scrum. To investigate this, a qualitative data collection was conducted by interviewing five respondents who have experience working with Scrum. Categorizations were made based on empirical theory, and the theory has then reinforced these categorizations. The investigation found that practitioners face challenges that can be divided into agile definition and Scrum, cooperation according to Scrum, as well as results and goals.

The point of my work is to consider resources for implementation process of marketing plan of new product launch that is dealing with the analysis of market segments and opportunities in this branch for concrete product.

In this thesis, Sebilwane is the subject of a narratological investigation. The point of departure of this study is based on the fact that a narratological text consists of three levels: the history, the composition, the usage of words which are recognisable in the style of the author. The epic-poem is not the subject of a verse-technical investigation and description. The narratological model is adapted to the aim of this study. The historical level regarded in principle as the original level prior to the material's exposure to a viewpoint and it is interpreted. The four narrative elements that are investigated are: the events, the characters/actors, time and place. In Sebilwane there are main events identified by the criteria of: (a) change, (b) cause, and (c) result. The characters/actors have been described and classified according to: (a) aim, (b) supporter, (c) patron, (d)helper and patron,and (e) opponent. In as far as historical time is concerned, it has been concluded that the events occurred: (a) in the remote past, and (b) stretched it to a 24 hour period. The actors/persons find themselves in a rural area which can be comparable to Botlokwa which is lying within the borders of Lebowa. The composition of the information which is given in the historical level, gives the shape of the author's aim. Here, what is important, are the functions which are described by the elements themselves. Then the idea of the theme comes clearly in this part and it is therefore identified as the main - and sub-theme. The third level concerns the usage of words; the information now gets a personal or subjective selection. Therefore, only a short passage is to be selected for stylistic analysis. The analytic model which is effected here is Kerkhoff's. AFRIKAANS : In hierdie verhandeling word Sebilwane aan 'n narratologiese ondersoek onderwerp. Die uitgangspunt van hierdie studie is dat 'n narratologiese teks uit drie lae bestaan: die geskiedenis, die samestelling, die verwoording wat in die styl van die outeur kenbaar is. Hierdie epiese gedig word nie verstegnies ondersoek en beskryf nie. Die narratologiese model is vir die doel van hierdie studie aangepas. Die geskiedenislaag word in beginsel as die oorspronklike laag beskou voordat die gegewens vanuit 'n bepaalde gesigspunt bekyk en weergegee word. Die vier vertelelemente wat ondersoek word, is die gebeurtenisse, die karakters/akteurs, tyd en plek. In Sebilwane is die kerngebeurtenisse geïdentifiseer deur die kriteria van (a) verandering, (b) oorsaak en (c) afloop. Die karakters/akteurs is beskryf en geklassifiseer volgens (a) doelstelling, (b) begunstigde, (c) begunstiger, (d) helper en (e) teëstaander. Wat die tyd betref, speel die gebeure (a) histories in die verre verlede af, en (b) strek dit oor 'n 24 uur tydperk. Die akteurs/mense bevind hulle in 'n landelike gebied wat waarskynlik Botlokwa is wat binne Lebowa geleë is. Die samestelling van die gegewens wat in die geskiedenislaag gegee is, gee aan die doestelling van die outeur gestalte. Daarvan gaan dit hier om die funksies wat aan die elemente toegesê word. Die begrip van die tema staan in hierdie gedeelte voorop, en daar word 'n hoof - en 'n subtema geïdentifiseer. / Dissertation (MA)--University of Pretoria, 1993. / African Languages / unrestricted

Traditional modeling approaches and information systems assume static entities that represent all information and attributes at once. However, due to the evolution of information systems to increasingly context-aware and self-adaptive systems, this assumption no longer holds. To cope with the required flexibility, the role concept was introduced. Although researchers have proposed several role modeling approaches, they usually neglect the contextual characteristics of roles and their representation in database management systems. Unfortunately, these systems do not rely on a conceptual model of an information system, rather they model this information by their own means leading to transformation and maintenance overhead. So far, the challenges posed by dynamic complex entities, their first class implementation, and their contextual characteristics lack detailed investigations in the area of database management systems. Hence, this paper, presents an approach that ties a conceptual role-based data model and its database implementation together, to directly represent the information modeled conceptually inside a database management system. In particular, we propose a formal database model to describe roles and their contextual information in compartments. Moreover, to provide a context-dependent role-based database interface, we extend RSQL by compartments. Finally, we introduce RSQL Result Net to preserve the contextual role semantics as well as enable users and applications to both iterate and navigate over results produced by RSQL. In sum, these means allow for a coherent design of more dynamic, complex software systems.

No description available.

The purpose of the study is to improve the accounting and analytical methods for the formation of indicators of the financial results of an industrial enterprise used in various forms of reporting. The scientific novelty of the research consists in summarizing the scientific and theoretical material on the methods used for various purposes to form the financial results of an industrial enterprise and to develop recommendations for improving the relevant accounting and analytical procedures. The practical significance of this work can be determined from the point of view of developing recommendations for improving the performance of UC RUSAL and the possibility for analysts to use the proposed improvements in the methods of analyzing the financial performance of an industrial enterprise in the interaction of retrospective and strategic analysis. Three provisions of scientific novelty presented in the master's thesis. 1. Components are structured and systematized that form the financial results of an industrial enterprise for the purpose of raising the information content of management accounting data used in the preparation of financial statements. An algorithm has been developed to streamline accounting information on revenues in the budgeting system in order to correctly transfer data for the preparation of financial statements under RAS and IFRS. 2. The methods for analyzing the direct material and labor costs of an enterprise have been improved for the purpose of increasing the control function of budgeting and speed of data transfer in the preparation of financial statements. 3. The interrelation of the retrospective (standard) analysis of financial results and indicators used for strategic planning (SWOT-analysis), allowing to increase the efficiency of enterprise finance management, is revealed. / Цель исследования - совершенствование учетно-аналитических методов формирования показателей о финансовых результатах промышленного предприятия, используемых в разных формах отчетности. Научная новизна исследования состоит в обобщении научно-теоретического материала о применяемых для различных целей методов формирования финансовых результатов промышленного предприятия и разработке рекомендаций по совершенствованию соответствующих учетно-аналитических процедур. Практическая значимость данной работы может быть определена с точки зрения разработки рекомендаций по повышению эффективности деятельности ОК РУСАЛ и возможности для аналитиков использовать, предложенные усовершенствования методов анализа финансовых результатов деятельности промышленного предприятия во взаимодействии ретроспективного и стратегического анализа. Три положения научной новизны, представленные в магистерской диссертации. 1.Структурированы и систематизированы компоненты, формирующие финансовые результаты деятельности промышленного предприятия для целей повышения информативности данных управленческого учета, используемых при составлении финансовой отчетности. Разработан алгоритм, позволяющий упорядочить учетную информацию о доходах, в системе бюджетирования с целью корректной передачи данных для составления финансовой отчетности по РСБУ и МСФО. 2. Усовершенствованы методы анализа прямых материальных и трудовых затрат предприятия для целей повышения контрольной функции бюджетирования и оперативности передачи данных при составлении финансовой отчетности. 3. Выявлена взаимосвязь ретроспективного (стандартного) анализа финансовых результатов и показателей, используемых для стратегического планирования (SWOT-анализа), позволяющая повысить эффективность управления финансами предприятия.

Выпускная квалификационная работа (магистерская диссертация) посвящена изучению налогового планирования на предприятии. Предметом исследования выступают экономические отношения по поводу формирования налоговых планов и оптимизации мероприятий на уровне хозяйствующего субъекта. Основной целью магистерской диссертации является на основе изучения теории по сущности и методам налогового планирования, проведения анализа финансовой деятельности, структуры налогов и налоговых платежей разработать мероприятия по устранению пробелов в налоговом планирования на предприятии. / The final qualifying work (master's thesis) is devoted to the study of tax planning in the enterprise. The subject of the research is economic relations regarding the formation of tax plans and the optimization of measures at the level of a business entity. The main purpose of the master's work is based on the study of the theory of the essence and methods of tax planning, analysis of financial activities, tax structure and tax payments in order to develop measures to eliminate gaps in tax planning in the enterprise.

This thesis details a process for the development of reliable metrics that could be used to assess the quality of combustion pressure measurement data - important data used in the development of internal combustion engines. The approach that was employed in this study was a model based technique, in conjunction with a simulation environment - producing data based models from a number of strategically defined measurement points. A simulation environment was used to generate error data sets, from which models of calculated result responses were built. This data was then analysed to determine the results with the best response to error stimulation. The methodology developed allows a rapid prototyping phase where newly developed result calculations may be simulated, tested and evaluated quickly and efficiently. Adopting these newly developed processes and procedures, allowed an effective evaluation of several groups of result classifications, with respect to the major sources of error encountered in typical combustion measurement procedures. In summary, the output gained from this work was that certain result groups could be stated as having an unreliable response to error simulation and could therefore be discounted quickly. These results were clearly identifiable from the data and hence, for the given errors, alternative methods to identify the error sources are proposed within this thesis. However, other results had a predictable response to certain error stimuli, hence; it was feasible to state the possibility of using these results in data quality assessment, or at least establishing any boundaries surrounding their application for this usage. Interactions in responses were also clearly visible using the model based sensitivity analysis as proposed. The output of this work provides a solid foundation of information from which further work and investigation would be feasible, in order to achieve an ultimate goal of a full set of metrics from which combustion data quality could be accurately and objectively assessed.

The field of international development cooperation has experienced an increasing demand for result-driven management over the last decades. However, a clear consensus of the meaning of ‘ results’ is often lacking in initiatives and projects for social change. As the field functions throughout myriads of contexts and cultures, the demand of results therefore brings upon issues of definitions and discourse, as well as underlying values. The goals and strategies set out to achieve certain results are influenced by assumptions that define the problem definition of the targeted issue. A hierarchy in international development, the so-called aid chain, is determined by who provides funding for cooperation projects. The flow of top-down funding is shown to be accompanied by a flow of top-down policies, that are further accompanied by underlying values, problem definitions, and assumptions. This study inquires whether different notions, assumptions, and problem definitions on gender equality across cultures in the aid chain might disturb result-reporting in international projects. Departing from a postcolonial perspective, the content and discourse of the Swedish feminist foreign policy and steering documents from an Indigenous women’s organization in Guatemala are analysed and compared. Seeing policies and policy-making as a significant communicative tool and practice in the field, this study shows how results, goals, strategies, problem definition and assumptions correlate to each other in result-reporting in international development cooperation projects.