A osteoartrite de joelho caracteriza-se por um processo degenerativo da cartilagem articular e do osso subcondral, com a presença de processo inflamatório, dor, rigidez, fraqueza muscular, e que leva a uma incapacidade funcional. É uma doença degenerativa e incapacitante, e que necessita de reabilitação funcional para a melhora do indivíduo. Nos casos mais avançados, pode ser realizada a substituição da articulação degenerada por uma prótese. A cirurgia de artroplastia total de joelho pode levar o indivíduo a uma melhora funcional (redução da dor, com conseqüente melhora da capacidade de ativação do quadríceps por redução da inibição muscular reflexa, e possivelmente aumento na capacidade de produção de força do músculo) e a uma melhora da qualidade de vida. Em função disso o objetivo do presente estudo foi comparar as razões de torque e de ativação muscular dos flexores e extensores do joelho e a qualidade de vida e a dor entre indivíduos com osteoartrite de joelho (n=20) e indivíduos com artroplastia total de joelho (n=13). As razões de torque e de ativação dos músculos flexores e extensores de joelho foram avaliados durante contrações isométricas voluntárias máximas no ângulo de 60º, e contrações isocinéticas concêntricas e excêntricas nas velocidades de 60º/s e 180º/s. As razões de torque foram calculas a partir da divisão do valor do pico de torque flexor pelo extensor, e as razões de ativação da mesma forma, porém pela divisão do valor RMS do sinal EMG do músculo BF pelo valor RMS (Root Mean Square) dos músculos VL, RF e VM. As razões musculares foram comparadas entre os grupos e correlacionadas com o questionário Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC). Os escores do WOMAC e a dor (obtida através da escala visual analógica de dor) foram comparados entre os dois grupos. O grupo artroplastia obteve menores escores no WOMAC quando comparado ao grupo osteoartrite (p=0,022), o que indica melhora da qualidade de vida após a artroplastia total de joelho. O grupo artroplastia também apresentou menor intensidade de dor que o grupo osteoartrite (p=0,014). Tanto as razões de torque quanto as de ativação foram semelhantes entre os grupos. Uma correlação positiva foi encontrada entre as razões de torque isocinético convencional e o WOMAC para o grupo osteoartrite, nas velocidades de 60º/s (r=0,501 p=0,025) e 180º/s (r=0,863 p=0,0001). Isso demonstra que indivíduos com aumento das razões de torque, ou seja, maiores desequilíbrios musculares, apresentaram piora da qualidade de vida. Os resultados deste estudo apoiam a hipótese de que a técnica cirúrgica de artroplastia total de joelho propicia uma redução da dor e uma melhora da qualidade de vida. No entanto, não produz uma melhora na funcionalidade do sistema neuromuscular conforme demonstrou a análise das razões de torque e de ativação dos músculos flexores e extensores do joelho. / The knee osteoarthritis is characterized by a degenerative process of the joint cartilage and of the subcondral bone, with an inflammatory process, pain, joint stiffness, muscular weakness, leading to functional incapacity. It is a degenerative disease, which incapacitates the individual and needs functional rehabilitation. In the most advanced cases, the replacement of the joint is accomplished by the surgical implantation of a prosthesis. The total knee replacement surgery leads the patient to functional improvement (reduction of the pain, increasing muscle force production capacity, and possibly improvement the muscle unbalance) and an improvement of the quality of life. Therefore, the purpose of this study was to compare the muscle torque ratios and the activation ratios of the knee flexor and extensor muscles, as well as the quality of life and the pain intensity amongst patients with knee osteoarthritis (n =20) and patients with total knee replacement (n =13). The torque and activation ratios of the flexor and extensor muscles were evaluated during maximal voluntary isometric contractions at a knee joint angle of 60º, and during maximal voluntary isokinetic contractions (concentric and eccentric) at the angular velocities of 60º/s and 180º/s. The torque ratios were calculated by dividing the maximal peak torque value of the knee flexor muscles by the corresponding knee extensors torque value. The activation ratios were calculated in a similar way, by dividing the RMS values of the biceps femoris muscle by the RMS (Root Mean Square) values of the knee extensor muscles (i.e. vastus lateralis, rectus femoris and vastus medialis). All ratios (torque and activation) were compared between the two groups and correlated with the Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC) questionnaire. The activation ratios showed a similar behavior as the torque ratios for all four muscles studied, and there was no difference for these ratios between the two groups. The WOMAC scores and the pain scores (obtained by the pain visual analog scale) were compared between the two groups. The total knee replacement group obtained smaller scores in WOMAC when compared to the osteoarthritis group (p =0,022). This indicates improvement in the quality of life after the total knee replacement surgery. Patients from the total knee replacement group also presented smaller pain than the osteoarthritis group (p =0,014). A positive correlation was observed between the conventional isokinetic torque ratios and the WOMAC for the osteoarthritis group at the angular velocities of 60º/s (r=0,501 p =0,025) and 180º/s (r =0,863 p =0,0001). This indicates that patients with increased torque ratios, or in other words larger muscular unbalances, also present worsening of the quality of life. The results here presented support the idea that the total knee replacement produces a reduction in pain and an improvement in the quality of life. However, it does not improve the knee functionality as the torque and activation ratios of the knee flexor and extensor muscles was similar between the two groups.

Le premier chapitre présente la finance islamique, ses principes, ses produits, ses institutions. Le deuxième chapitre, présente une comparaison entre les deux systèmes bancaires, islamique et conventionnel à partir d'une étude de ratios bancaires et une analyse en composantes principales. Le troisième chapitre a pour but de clarifier les différents facteurs attirant les clients vers les banques islamiques et montre que ceux-ci ne se limitent pas aux critères religieux pour faire leur choix. Le quatrième chapitre analyse les marges d'intermédiation des banques islamiques et conventionnelles, en utilisant une approche dynamique du panel (Arellano-Bond, 1991). Il conclut que les banques islamiques se caractérisent par des marges plus élevées. Le cinquième chapitre examine, pour les deux systèmes bancaires, l'impact de la pression réglementaire. Il apparait que les banques islamiques et conventionnelles opérant dans la région MENA se caractérisent par des niveaux de capital déjà bien au-dessus du minimum réglementaire, et que la pression réglementaire n’a donc pas d’impact sur les banques islamiques. Cette inefficacité de la réglementation prudentielle peut être expliquée par l’inadaptation de cette réglementation à la nature du risque de ces banques. Enfin, le sixième et dernier chapitre, étudie la relation entre le capital et le risque de défaillance. Il en ressort que, dans la zone MENA, la probabilité de défaillance serait plus élevée pour les banques islamiques. / The first chapter presents Islamic finance, its principles, its products, its institutions. The second chapter presents a comparison between the two banking systems, Islamic and conventional through a study of banking ratios and principal component analysis. The third chapter aims to clarify the factors attracting customers towards Islamic banks and shows that they are not confined to religious criteria for their choice. The fourth chapter analyzes the intermediation margins of Islamic and conventional banks, using a dynamic approach of the panel (Arellano-Bond 1991). It concludes that Islamic banks are characterized by higher margins. The fifth chapter examines, for the two banking systems, the impact of regulatory pressure. It appears that Islamic and conventional banks operating in MENA are characterized by high capital levels which already well above the regulatory minimum, and therefore regulatory pressure has no impact on Islamic banks. This inefficiency of prudential regulation can be explained by the inadequacy of the regulations to the nature of the risk of these banks. The sixth and final chapter examines the relationship between capital and the risk of failure. It shows that, in MENA, the probability of failure is higher for Islamic banks.

The topic of the master thesis is „Evaluation of the Financial Situation in the Firm and Proposals to its Improvement“. The thesis is focused on the description of the analysed company, explication of terms in the sphere of the financial analysis, on whose basics proposals have been suggested to improve the discovered status.

Předmětem diplomové práce je implementace teoretických poznatků s cílem ověřit relevantnost zdrojů informací sloužících pro výpočty ukazatelů finanční analýzy. První část je zaměřena ne teoretické poznatky finanční analýzy zejména u výrobních podniků a služeb. V této části je věnována velká pozornost poměrovým ukazatelům a jejich výpočtům. Teoretická část je zakončena specifiky finanční analýzy pro komernčí pojišťovnu. Výstupem práce je pak ověření relevance dat a poměrových ukazatelů finanční analýzy pro specifické odvětví pojišťoven z hledsika vývoje v čase a faktorů ovlivňujích jejich vývoj.

Master of Agribusiness / Department of Agricultural Economics / Michael Langemeier / This thesis had two objectives. One objective was to compare one northeast Kansas farm's financial performance from 2002 through 2011 to various groups of farms participating in the Kansas Farm Management Association (KFMA) during the same period. The second objective was to compare the crop acreage growth trends of the same northeast Kansas farm from 2002 through 2011 to the same groups of farms participating in the KFMA. In this thesis the northeast Kansas farm was referred to as ABC Farm. The purpose of this thesis was to provide ABC Farm's owners and management with information that could be used to formulate long-term goals for ABC Farm and to help identify strategies for achieving those goals. ABC Farm's 10-year financial performance was compared to six different KFMA member groups using 12 different financial measures or ratios. The KFMA groups included all NE region farms, NE region farms in the highest value of farm production (VFP) category, STATE irrigated crop farms, NE region farms in the highest net farm income quartile, NE region farms in the highest crop acreage category, and NE region farms in the lowest adjusted total expense ratio quartile. The 12 financial measures or ratios included VFP, net farm income, adjusted total expense ratio, operating profit margin ratio, asset turnover ratio, percent return on assets, VFP per worker, total crop acres farmed, crop machinery investment per crop acre, crop machinery cost per crop acre, current ratio, and debt to asset ratio. ABC Farm's 10-year average financial performance was better than the 10-year average of any KFMA group for most financial measures. ABC Farm's VFP, net farm income, operating profit margin ratio, VFP per worker, total crop acres, and current ratio were all higher than any KFMA group. ABC Farm's adjusted total expense ratio, crop machinery cost per crop acre, and debt to asset ratio were also lower than those of the various KFMA groups compared to. ABC Farm did not compare favorably to other KFMA groups for some of the financial measures. ABC Farm's average crop machinery investment per crop acre was higher than every group. ABC Farm's average asset turnover ratio was lower than every group. ABC Farm's average return on assets was lower than all but one group, all NE region farms.

No description available.

This work focuses on application of financial analysis and analysis of operating results, describes asset and financial structure of the organization, utilizes the analytical results for evaluation of the organization effectiveness, and helps with selection of the appropriate corporate strategy.

Maintaining an adequate level of soil organic matter and nutrients cycling is crucial to the success of any soil management in the humid tropics. Cover crops, compost, or manure additions have been used successfully to supply nutrients to crops but the benefits of such amendments are often short-lived in the tropics, since decomposition rates are high. This study focused on charcoal which, when utilised as a soil amendment is termed ‘biochar’. Throughout this thesis, the terms ‘charcoal’ and ‘biochar’ are used interchangeably depending on the context. Charcoal exhibits physiochemical properties potentially suitable for soil improvement as well as for the safe and long-term storage of carbon in the environment. As a way of investigating its recalcitrance as a carbon store, O:C ratios have been shown to reflect the extent of oxidation and therefore decomposition of charcoal. This study aimed to fill a gap in the research by describing the effects of biochar on the water retention capacity of soil under laboratory conditions. It also provides a detailed snapshot of the first ten years of recalcitrance under natural conditions, using X-Ray Photoelectron Spectroscopy (XPS) to determine elemental oxygen and carbon ratios of whole charcoal fragments and how these are affected by the surrounding environment over time. Mechanisms of oxidation are described, showing how both biotic and abiotic factors influence the degradation of charcoal in the soil. It also investigated how these properties affect the nutrient and water retention capability of charcoals of different ages in the laboratory. Results of charcoal/soil mixtures showed significant reduction in nitrate leachate losses with no reduction in performance over a ten year period of residing in the soil. It was also shown that charcoal addition to a sandy soil resulted in a significantly increased available water content. Both these results were argued to support the idea that charcoal is of potential beneficial amendment to sandy, degraded soils.

O treinamento isocinético é uma alternativa eficaz para incrementos neuromusculares e na performance de torque muscular dos flexores e extensores do joelho. No entanto, o treinamento mais efetivo para aumentar o equilíbrio de torque muscular entre isquiotibiais e quadríceps (I/Q) ainda parece desconhecido. Portanto, o objetivo deste estudo foi comparar os efeitos de três diferentes tipos de treinamentos isocinéticos nas razões I/Q convencional (Rcon) e funcional (Rfun). Adicionalmente, foram avaliados os efeitos desses treinamentos nas variáveis de pico de torque (PT) concêntrico e excêntrico, pico de torque isométrico (PTI) taxa de produção de torque (TPT), ativação muscular (EMG), atraso eletromecânico (AE), espessura muscular (EM) e echo-intensity (EI) dos músculos flexores e extensores do joelho, bem como no desempenho funcional através dos testes squat jump (SJ), counter movement jump (CMJ), drop jump (DJ) e sprint 40m. Quarenta sujeitos homens destreinados (22,87 ± 2,28 anos, 70,66 ± 11,04 kg, 174,29 ± 6,9 cm) realizaram 6 semanas de treinamento para flexores e extensores do joelho em um dinamômetro isocinético Biodex. Eles foram selecionados de forma randomizada em 3 grupos de treinamento: modo concêntrico de extensão e concêntrico de flexão de joelhos (CON/CON); modo excêntrico de extensão e excêntrico de flexão de joelhos (EXC/EXC); modo concêntrico de extensão e excêntrico de flexão de joelhos (CON/EXC); e um grupo controle que não realizou nenhum treinamento (CNTRL). Todas as sessões de treinamento foram separadas por pelo menos 48h e as variáveis analisadas foram testadas em 2 dias, sendo realizadas 72h antes e depois da realização dos treinamentos. O grupo que treinou no modo EXC/EXC obteve maiores resultados na RFun, assim como aumentos significativos em PT excêntrico, PTI, CMJ e DJ comparado aos demais grupos (p<0,05), enquanto o grupo que treinou no modo CON/CON aumentou TPF em relação aos demais (p>0.05). Todos os grupos aumentaram EM do quadríceps e isquiotibiais de forma similar (p<0,05). Não houve diferença entre os grupos para PT concêntrico, EMG, AE, EI, RCon, SJ ou Sprint 40m (p>0,05). Portanto, o modo de treinamento EXC/EXC pode ser o mais efetivo para aumentar equilíbrio de torque muscular funcional I/Q. Treinamento excêntrico aumenta o torque excêntrico, influenciando nos aumentos na RFun e em saltos verticais que envolvem torque excêntrico (CMJ e DJ). O modo de treinamento CON/CON pode ser o mais efetivo em aumentos na potencia muscular. / Isokinetic dynamometers may be a viable alternative for improvements in neuromuscular and strength performance of knee flexors and extensors. However, the most advantages training protocol to elicit the greatest increases in hamstrings to quadriceps (H/Q) muscle balance is unknown. Therefore, the aim of this study was to compare three different isokinetic training protocols on H/Q strength balance, calculated by conventional and functional ratios. A secondary aim was to compare the training protocols across varied quadriceps and hamstrings muscle actions on concentric and eccentric peak torque (PT), isometric peak torque (IPT), rate of torque development (RTD), muscle activation (EMG), electromechanical delay (EMD), muscle thickness (MT) and echo-intensity (EI), as well functional performance tested by squat jump (SJ), counter movement jump (CMJ), drop jump (DJ) and 40m sprint tests. Forty untrained male subjects (22.87 ± 2.28 yrs, 70.66 ± 11.04 kg, 174.29 ± 6.9 cm) performed 6 weeks of training of their dominant and non-dominant knees on a Biodex isokinetic dynamometer. They were randomly assigned to 3 training groups; concentric quadriceps and concentric hamstrings (CON/CON), eccentric quadriceps and eccentric hamstrings (ECC/ECC), concentric quadriceps and eccentric hamstrings (CON/ECC) or no training (CNTRL). All training sessions were separated by at least 48 hours, and all variables were tested in 2 days 72h before and after training. Results revealed that the ECC/ECC group showed significant increases in functional ratio, as well as hamstrings and quadriceps eccentric PT, IPT, CMJ and DJ, compared to all other groups while the CON/CON group increased RTD (p<0.05). In addition, all training groups increased MT of quadriceps and hamstrings similarly (p<0.05). There were no differences between groups for concentric PT, EMG, ED, EI, SJ, conventional ratio or 40m sprint (p>0.05). Our findings suggest that ECC/ECC training may be the most effective at increasing functional H/Q strength ratio. Eccentric training increases eccentric strength, thereby increasing the functional H/Q strength ratio. Eccentric training also improves vertical jumps involving eccentric strength. CON/CON training may be more effective at increasing muscle power.

The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what aspects of the annual report investors react to. Ratios that incorporate information that is difficult to predict, such as leverage or allowance accounts were more likely to affect a stock’s performance, while those that contained information that is more readily available from other sources had less of an effect.