Оцінка оновлення основних засобів за рахунок позикових коштів

Оновлення основних засобів є актуальною проблемою сьогодення. Для багатьох підприємств кредити банків є чи не єдиним джерелом коштів на модернізацію виробничих потужностей. В даній статті нами були розглянуті можливості і перспективи приватних фірм для використання з цією метою позикових засобів, оцінений ступінь прозорості банківських установ, річні ставки за інвестиційними кредитами та інші умови їхнього надання.Modernizing of the basic assets is a topical problem of the present. For many business firms bank loans are may be the only source of funds for renewal of production facilities. In the article we have considered the opportunities and prospects for use of borrowed funds by private firms for this purpose, rated the degree of transparency of banking institutions, the annual rates of investment credits and other conditions of their granting

Factors affecting disability and physical function in degenerative lumbar spondylolisthesis of L4–5: evaluation with axially loaded MRI

Few studies have investigated the factors related to the disability and physical function in degenerative lumbar spondylolisthesis using axially loaded magnetic resonance imaging (MRI). Therefore, we aimed to investigate the effect of axial loading on the morphology of the spine and the spinal canal in patients with degenerative spondylolisthesis of L4–5 and to correlate morphologic changes to their disability and physical functions. From March 2003 to January 2004, 32 consecutive cases (26 females, 6 males) with degenerative L4–5 spondylolisthesis, grade 1–2, intermittent claudication, and low back pain without sciatica were included in this study. All patients underwent unloaded and axially loaded MRI of the lumbo-sacral spine in supine position to elucidate the morphological findings and to measure the parameters of MRI, including disc height (DH), sagittal translation (ST), segmental angulation (SA), dural sac cross-sectional area (DCSA) at L4–5, and lumbar lordotic angles (LLA) at L1–5 between the unloaded and axially loaded condition. Each patient’s disability was evaluated by the Oswestry Disability Index (ODI) questionnaire, and physical functioning (PF) was evaluated by the Physical Function scale proposed by Stucki et al. (Spine 21:796–803, 1996). Three patients were excluded due to the presence of neurologic symptoms found with the axially loaded MRI. Finally, a total of 29 (5 males, 24 females) consecutive patients were included in this study. Comparisons and correlations were done to determine which parameters were critical to the patient’s disability and PF. The morphologies of the lumbar spine changed after axially loaded MRI. In six of our patients, we observed adjacent segment degeneration (4 L3–L4 and 2 L5–S1) coexisting with degenerative spondylolisthesis of L4–L5 under axially loaded MRI. The mean values of the SA under pre-load and post-load were 7.14° and 5.90° at L4–L5 (listhetic level), respectively. The mean values of the LLA under pre-load and post-load were 37.03° and 39.28°, respectively. There were significant correlations only between the ODI, PF, and the difference of SA, and between PF and the post-loaded LLA. The changes in SA (L4–L5) during axial loading were well correlated to the ODI and PF scores. In addition, the LLA (L1–L5) under axial loading was well correlated to the PF of patients with degenerative L4–L5 spondylolisthesis. We suggest that the angular instability of the intervertebral disc may play a more important role than neurological compression in the pathogenesis of disability in degenerative lumbar spondylolisthesis

Effects of body position and clinical signs on L7-S1 intervertebral foraminal area and lumbosacral angle in dogs with lumbosacral disease as measured via computed tomography

Objective—To measure effects of dog position on L7-S1 intervertebral foraminal area and lumbosacral (LS) angle by means of computed tomography (CT) and determine whether changes in values between positions are associated with clinical signs in dogs with LS disease. Animals—86 dogs examined via a positional CT protocol that included flexion and extension scans of L7-S1. Procedures—Archived CT images and medical records were reviewed. Included dogs had good-quality flexion and extension CT scans of L7-S1 and no evidence of fractures, neoplasia, or previous LS surgery. One person who was unaware of CT findings recorded clinical status with regard to 3 signs of LS disease (right or left hind limb lameness and LS pain) at the time of CT evaluation. One person who was unaware of clinical findings measured L7-S1 foraminal areas and LS angles, with the aid of an image-analysis workstation and reformatted parasagittal planar CT images. Results—Intraobserver variation for measurements of L7-S1 foraminal area ranged from 6.4% to 6.6%. Mean foraminal area and LS angle were significantly smaller when vertebral columns were extended versus flexed. Percentage positional change in L7-S1 foraminal area or LS angle was not significantly different among dogs with versus without each clinical sign. There was a significant correlation between percentage positional change in L7-S1 foraminal area and LS angle in dogs with versus without ipsilateral hind limb lameness and LS pain. Conclusions and Clinical Relevance—Positional CT is a feasible technique for quantifying dynamic changes in L7-S1 intervertebral foraminal morphology in dogs with LS disease.Jeryl C. Jones, Sarah E. Davies, Stephen R. Werre, Kristen L. Shackelfor