京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第20327号 / 工博第4264号 / 新制||工||1661(附属図書館) / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 三村 衛, 教授 大津 宏康, 准教授 肥後 陽介 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

В условиях рынка финансовая устойчивость гарантирует работоспособность и стабильность предприятий, а ее корректная оценка дает реальное представление о финансовом состоянии предприятий, претендующих на выполнение государственного оборонного заказа. Целью магистерской диссертации является совершенствование методических положений и практических рекомендаций по оценке финансовой устойчивости предприятий исполнителей государственного оборонного заказа на основе анализа финансового состояния предприятия. В работе рассматриваются теоретические аспекты оценки финансовой устойчивости предприятий исполнителей ГОЗ, а также их финансовое состояние. В качестве источников информации использовалась учебно-методическая и научно-исследовательская литература, нормативно-правовые документы государственных и региональных органов власти, статистические данные Федеральной службы государственной статистики, материалы научных и научно-практических конференций, данные бухгалтерской отчетности предприятий исполнителей ГОЗ. В ходе написания магистерской диссертации был разработан подход к оценке финансовой устойчивости предприятий исполнителей государственного оборонного заказа, учитывающий их отраслевые особенности, специфику деятельности и текущую динамику финансовых показателей, практическое применение которого повысит точность и объективность экономических расчетов и решений как для внутренних, так и для внешних пользователей. / Nowadays Trading practices involve such financial stability evaluation level that guarantees working efficiency and stable environment of enterprises that claim to execute state defense orders. The purpose of the thesis is to improve methodology and practical recommendations of financial stability evaluation of such enterprises, based on the financial analysis. The article is considered with theoretical aspects of financial stability evaluation of SDO executive enterprises and also their financial condition. The following sources were used as data basis for the research: coursewares, scientific research literature, laws and regulations of central and local authorities, federal state statistics service data, materials of scientific and research-to-practice conferences, reported financials of enterprises executives of SDO. In the master thesis was formulated approach to tenancies stability evaluation of SDO executive enterprises that takes into consideration current industry and business practices and also existing financial environment of enterprises. The implementation of described method serves to improve accuracy and credibility of economic calculations based on which the decisions of inner and putter stakeholders are made.

Abstract Isolated lateral malleolar supination-external rotation (SER) -type ankle fractures without incongruity on the standard radiographs can be either stable or unstable depending on the status of the deep deltoid ligament. Neither clinical signs of injury on the medial aspect of the ankle nor the displacement of fibular fracture on mortise radiographs seem to predict stability. Therefore, stress testing has been adopted in clinical use. No “gold standard” method exists but the manual external rotation (ER) stress test is the most extensively studied. The ER stress test has some disadvantages, and other methods—such as gravity stress radiography and magnetic resonance imaging—have been suggested instead. However, the evidence to support the use of these methods is still insufficient. The aims of this dissertation were to assess the roles of (1) morphological factors from standard radiographs of 286 patients, (2) clinical findings on the medial side of the ankle and gravity stress radiography of 79 patients, and (3) MRI of 61 patients in evaluating the stability of the ankle mortise in patients with unimalleolar SER-type fractures with no talar shift on standard radiographs. The ER stress test result was considered to be the reference for stability throughout these studies. We found that a fracture line width < 2 mm in lateral radiographs, only two fracture fragments, and female sex are independent factors predicting a stable ankle mortise. Neither clinical signs on the medial side of the ankle nor gravity stress radiography alone predict the stability of the ankle mortise accurately. According to our MRI findings, total tears of the deep deltoid ligaments are rare, and partial tears are common in this this patient group. The reliability of the MRI assessment is only moderate. In conclusion, patients with non-comminuted fractures and < 2 mm displacement on lateral radiographs have stable ankle mortises and need no further stress testing. The gravity stress radiography is an accurate test for the evaluation of the ankle mortise stability only if the clinical signs indicate a similar result with the gravity stress radiographs. The use of MRI provides no additional benefit compared to ER stress testing for stability evaluation of an SER-type ankle fracture. / Tiivistelmä Supinaatio-ulkokiertomekanismilla syntyneet isoloidut ulkokehräsluun murtumat ilman röntgenkuvassa näkyvää telaluun siirtymää voivat olla joko vakaita tai epävakaita nilkan sisemmän nivelsiteen syvän lehden tilasta riippuen. Kliinisessä tutkimuksessa todettujen nilkan sisäreunan vamman merkkien tai röntgenkuvauksella todettavan ulkokehräsluun murtuman virheasennon ei ole osoitettu ennustavan nivelhaarukan mahdollista epävakautta, joten nilkkaa kuormittaen tehtäviä röntgenkuvauksia on otettu kliiniseen käyttöön. Mikään näistä kuvausmenetelmistä ei ole niin sanottu kultainen standardi, mutta ulkokiertovääntötestiä (ER-testi) on tutkittu laajimmin. ER-testin käyttöön liittyy kuitenkin ongelmia, joiden vuoksi niin sanottua painovoimakuvausta tai muun muassa magneettikuvausta (MRI) on ehdotettu käytettäväksi sen sijaan. Näiden menetelmien käyttöä tukeva tieteellinen näyttö on kuitenkin vielä riittämätöntä. Tämän väitöskirjatyön tarkoituksena oli tutkia (1) 286 potilaan tavallisista kuormittamattomista röntgenkuvista morfologisten tekijöiden, (2) 79 potilaan nilkan sisäreunan kliinisen tutkimuksen ja painovoimakuvauksen sekä (3) 61 potilaalla MRI:n merkitystä ja tarkkuutta arvioitaessa supinaatio-ulkokiertomekanismilla syntyneiden ulkokehräsluun murtumien vakautta. ER-testin tulosta käytettiin referenssinä nivelhaarukan vakaudelle kaikissa osatöissä. Sivukuvasta mitattuna ulkokehräsluun murtuman leveys < 2 mm, vain kahden kappaleen murtuma ja naissukupuoli ovat itsenäisiä vakaata nivelhaarukkaa ennustavia tekijöitä. Kliininen tutkimus tai painovoimakuvaus eivät yksinään pysty ennustamaan nivelhaarukan vakautta riittävän tarkasti. MRI:n perusteella sisemmän nivelsiteen syvän lehden täydelliset repeämät ovat tässä vammatyypissä harvinaisia mutta osittaiset repeämät ovat hyvin tavallisia huolimatta ER-testin tuloksesta. MRI:n tulkinnan luotettavuus on ainoastaan kohtalainen. Yhteenvetona voidaan todeta, että ilman ilmeistä telaluun siirtymää röntgenkuvassa yksinkertaiset supinaatio-ulkokiertomekanismilla syntyneet ulkokehräsluun murtumat ovat vakaita eikä nivelhaarukan vakauden testaaminen ole tarpeen, jos murtumaraon leveys sivukuvassa on < 2 mm. Painovoimakuvaus on luotettava, mikäli sen tulos on sama ulkoisten vamman merkkien kanssa. Magneettikuvauksesta ei ole hyötyä arvioitaessa tämän nilkkamurtumatyypin vakautta.

The aim of this final thesis is to evaluate the economic efficiency of the realisation of a shopping center project. We can devide this work into two parts. The first one is concerning the theoretical explanation of an investment project, its financial aspects and the criteria for evaluating its economic efficiency. The second part focuses on the evaluation of the Tilla shopping center project according to the previous theoretical description. This evaluation is made by the net present value, the index of rentanility and the internal rate of return. In addition to the previous criteria there are the financial stability and the economic value added calculated to obtain a global view of this investment project.

A rutina é empregada como antioxidante e na prevenção da fragilidade capilar. Pode ser veiculada em emulsões tópicas adequadas para atingir o local de ação. Estudos de penetração in vitro através da pele humana seria a situação ideal, entretanto, há dificuldades de sua obtenção e manutenção de sua viabilidade. Entre os demais modelos de membrana, a muda de pele de cobra apresenta-se como estrato córneo puro, fornecendo barreira similar ao humano e é obtida sem a morte do animal. Os objetivos desta pesquisa foram: (1) desenvolver e avaliar a estabilidade de emulsões cosméticas, contendo rutina e promotores de penetração cutânea, tais como, uréia (U), isopropanol (IP) e propilenoglicol (PG); (2) avaliar a liberação da referida substância ativa das emulsões e; (3) avaliar a penetração e a retenção cutânea in vitro da rutina da formulação de melhor desempenho. Emulsões foram desenvolvidas com rutina a 5,0% p/p e U, IP e PG, associados ou não e em proporções distintas, segundo planejamento fatorial com dois níveis com ponto central. Quantificou-se a rutina das emulsões por espectrofotometria a 361,0 nm, método previamente validado. A liberação da rutina nas formulações foi realizada em células de difusão vertical com membrana de acetato de celulose e água destilada e álcool etílico absoluto 99,5% (1:1), como fluido receptor. O experimento foi conduzido em um período de seis horas, a 37,0 ±. 0,5 °C e agitação constante de 300 rpm.>f. emulsão de melhor desempenho quanto à liberação foi estudada quanto à estabilidade (Testes de Estabilidade Acelerada). Para o estudo de penetração e retenção cutânea da rutina dessa formulação foi utilizada muda de pele de cobra de Crotalus durissus. Empregou-se o método espectrofotométrico validado a 410,0 nm para a quantificação da rutina após liberação, penetração e retenção cutânea. Todas as emulsões foram consideradas adequadas após desenvolvimento das formulações. A uréia (isolada e em associação com IP e PG) e o isopropanol (isolado e em associação com PG) influenciaram negativamente a liberação da rutina das emulsões em diversos parâmetros. A rutina liberada e acumulada da formulação contendo PG a 5,0% p/p possuiu valor de 648,80 ±. 53,01 &#181g/cm2. Fora do esperado, a preparação contendo o número maior de promotores (U 5,0% p/p, IP 5,0% p/p e PG 5,0% p/p) resultou em liberação de menor magnitude igual a 419,76 ±. 17,98 &#181g/cm2. A presença do PG apresentou-se mais eficiente na liberação da rutina, mas não na sua penetração através da muda de pele de C. durissus, retendo 0,931 ± 0,0391 µg de rutina/mg de muda de pele de cobra. Nas condições de armazenamento a 25,0 ±2,0 °C; 5,0 ±0,5 °C e 45,0 ±. 0,5 °C, a emulsão com PG e rutina apresentou-se quimicamente estável durante 30 dias. De acordo com os resultados, a emulsão contendo PG apresentou liberação mais expressiva da rutina, no entanto, não ocorreu a penetração cutânea, mas apenas sua retenção no estrato córneo de C. durissus. A preparação manteve-se estável em todas as condições de armazenamento. / Rutin is employed as antioxidant and to prevent the capillary fragility and, when incorporated in cosmetic emulsions, it must target the action site. In vitro cutaneous penetration studies through human skin is the ideal situation, however, there are difficulties to obtain and to maintain this tissue viability. Among the membrane models, the shed snake skin presents itself as pure stratum corneum, providing barrier function similar to human and it is obtained without the animal sacrifica. The objectives of this research were: (1) development and stability evaluation of cosmetic emulsions containing rutin and penetration enhancers, as urea (U), isopropanol (IP) and propylene glycol (PG); (2) release evaluation of the mentioned active substance from the emulsions and; (3) evaluation of rutin in vitro cutaneous penetration and retention from the emulsion of the best performance. Emulsions were developed with rutin 5.0% w/wand U, IP and PG, associated or not according to factorial design with two levels and central point. Active substance on the formulations was quantified by a validated spectrophotometric method at 361.0 nm. Rutin release from emulsions was performed in vertical diffusion cells with cellulose acetate membrane and distilled water and ethanol 99.5% (1:1), as receptor fluid. The experiment was conducted for six hours, at 37.0 ± 0.5 °c with constant stirring of 300 rpm. Formulation with best profile of rutin release had its stability studied by the Accelerated Stability Assays. Rutin cutaneous penetration and retention from the mentioned emulsion was performed with shed snake skin from Crotalus durissus. Spectrophotometry at 410.0 nm, previously validated, determined the active substance after release and cutaneous penetration/retention. Ali emulsions were considered apparently stables after development. Urea (isolated and associated with IP and PG) and isopropanol (isolated and associated with PG) have influenced negatively the rutin release in several parameters. Emulsion with PG 5.0% w/w presented rutin released and accumulated equal to 648.80 ± 53.01 µg/cm2. Unexpectedly, the formulation containing all enhancers (U 5.0% w/w, IP 5.0% w/w and PG 5.0% w/w) has decreased the amount released of the active substance (419.76 ± 17.98 µg/cm2). Emulsion with PG presented more adequate for rutin release, but PG did not provide rutin cutaneous penetration through C. durissus skin, retaining 0.931 ± 0.0391 &$181;g rutin/mg shed snake skin. The referred formulation was chemically stable for 30 days after they have been stored at 25.0 ± 2.0 °c, 5.0 ± 0.5 °c and 45.0 ± 0.5 °C. In conclusion, emulsion with PG provided rutin release more expressively, although, it has not been verified the active cutaneous penetration, but only its retention on the Crotalus durissus stratum corneum. Formulation was stable in all storage conditions.

A rutina é empregada como antioxidante e na prevenção da fragilidade capilar. Pode ser veiculada em emulsões tópicas adequadas para atingir o local de ação. Estudos de penetração in vitro através da pele humana seria a situação ideal, entretanto, há dificuldades de sua obtenção e manutenção de sua viabilidade. Entre os demais modelos de membrana, a muda de pele de cobra apresenta-se como estrato córneo puro, fornecendo barreira similar ao humano e é obtida sem a morte do animal. Os objetivos desta pesquisa foram: (1) desenvolver e avaliar a estabilidade de emulsões cosméticas, contendo rutina e promotores de penetração cutânea, tais como, uréia (U), isopropanol (IP) e propilenoglicol (PG); (2) avaliar a liberação da referida substância ativa das emulsões e; (3) avaliar a penetração e a retenção cutânea in vitro da rutina da formulação de melhor desempenho. Emulsões foram desenvolvidas com rutina a 5,0% p/p e U, IP e PG, associados ou não e em proporções distintas, segundo planejamento fatorial com dois níveis com ponto central. Quantificou-se a rutina das emulsões por espectrofotometria a 361,0 nm, método previamente validado. A liberação da rutina nas formulações foi realizada em células de difusão vertical com membrana de acetato de celulose e água destilada e álcool etílico absoluto 99,5% (1:1), como fluido receptor. O experimento foi conduzido em um período de seis horas, a 37,0 ±. 0,5 °C e agitação constante de 300 rpm.>f. emulsão de melhor desempenho quanto à liberação foi estudada quanto à estabilidade (Testes de Estabilidade Acelerada). Para o estudo de penetração e retenção cutânea da rutina dessa formulação foi utilizada muda de pele de cobra de Crotalus durissus. Empregou-se o método espectrofotométrico validado a 410,0 nm para a quantificação da rutina após liberação, penetração e retenção cutânea. Todas as emulsões foram consideradas adequadas após desenvolvimento das formulações. A uréia (isolada e em associação com IP e PG) e o isopropanol (isolado e em associação com PG) influenciaram negativamente a liberação da rutina das emulsões em diversos parâmetros. A rutina liberada e acumulada da formulação contendo PG a 5,0% p/p possuiu valor de 648,80 ±. 53,01 &#181g/cm2. Fora do esperado, a preparação contendo o número maior de promotores (U 5,0% p/p, IP 5,0% p/p e PG 5,0% p/p) resultou em liberação de menor magnitude igual a 419,76 ±. 17,98 &#181g/cm2. A presença do PG apresentou-se mais eficiente na liberação da rutina, mas não na sua penetração através da muda de pele de C. durissus, retendo 0,931 ± 0,0391 µg de rutina/mg de muda de pele de cobra. Nas condições de armazenamento a 25,0 ±2,0 °C; 5,0 ±0,5 °C e 45,0 ±. 0,5 °C, a emulsão com PG e rutina apresentou-se quimicamente estável durante 30 dias. De acordo com os resultados, a emulsão contendo PG apresentou liberação mais expressiva da rutina, no entanto, não ocorreu a penetração cutânea, mas apenas sua retenção no estrato córneo de C. durissus. A preparação manteve-se estável em todas as condições de armazenamento. / Rutin is employed as antioxidant and to prevent the capillary fragility and, when incorporated in cosmetic emulsions, it must target the action site. In vitro cutaneous penetration studies through human skin is the ideal situation, however, there are difficulties to obtain and to maintain this tissue viability. Among the membrane models, the shed snake skin presents itself as pure stratum corneum, providing barrier function similar to human and it is obtained without the animal sacrifica. The objectives of this research were: (1) development and stability evaluation of cosmetic emulsions containing rutin and penetration enhancers, as urea (U), isopropanol (IP) and propylene glycol (PG); (2) release evaluation of the mentioned active substance from the emulsions and; (3) evaluation of rutin in vitro cutaneous penetration and retention from the emulsion of the best performance. Emulsions were developed with rutin 5.0% w/wand U, IP and PG, associated or not according to factorial design with two levels and central point. Active substance on the formulations was quantified by a validated spectrophotometric method at 361.0 nm. Rutin release from emulsions was performed in vertical diffusion cells with cellulose acetate membrane and distilled water and ethanol 99.5% (1:1), as receptor fluid. The experiment was conducted for six hours, at 37.0 ± 0.5 °c with constant stirring of 300 rpm. Formulation with best profile of rutin release had its stability studied by the Accelerated Stability Assays. Rutin cutaneous penetration and retention from the mentioned emulsion was performed with shed snake skin from Crotalus durissus. Spectrophotometry at 410.0 nm, previously validated, determined the active substance after release and cutaneous penetration/retention. Ali emulsions were considered apparently stables after development. Urea (isolated and associated with IP and PG) and isopropanol (isolated and associated with PG) have influenced negatively the rutin release in several parameters. Emulsion with PG 5.0% w/w presented rutin released and accumulated equal to 648.80 ± 53.01 µg/cm2. Unexpectedly, the formulation containing all enhancers (U 5.0% w/w, IP 5.0% w/w and PG 5.0% w/w) has decreased the amount released of the active substance (419.76 ± 17.98 µg/cm2). Emulsion with PG presented more adequate for rutin release, but PG did not provide rutin cutaneous penetration through C. durissus skin, retaining 0.931 ± 0.0391 &$181;g rutin/mg shed snake skin. The referred formulation was chemically stable for 30 days after they have been stored at 25.0 ± 2.0 °c, 5.0 ± 0.5 °c and 45.0 ± 0.5 °C. In conclusion, emulsion with PG provided rutin release more expressively, although, it has not been verified the active cutaneous penetration, but only its retention on the Crotalus durissus stratum corneum. Formulation was stable in all storage conditions.