39 research outputs found

    The unstable knee in congenital limb deficiency

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    Cervico-thoracic kyphosis in a girl with Pierre Robin sequence

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    Congenital cervico-thoracic kyphosis has been encountered in a girl with Pierre Robin sequence. The constellation of the spine malformation complex such as incomplete development of the vertebral bodies associated with defective ossification of the cervico-thoracic pedicles causing effectively the development of complete spinal cord injury at the kyphotic level of C7/T1 were present. Congenital kyphosis secondary to vertebral body hypoplasia has not been reported in connection with Pierre Robin sequence

    Long-term results of a nationwide general ultrasound screening system for developmental disorders of the hip: the Austrian hip screening program

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    Background The Financial Standard Accounting Board (FASB) is concerned the deterioration of utility of the financial information. For this reason, FASB opened a process of consultations and deliberations with object of including it in its calendar: it was obvious the importance of the investments on innovation, but the generally accepted accounting principles in USA (US GAAP) didn’t allow their recognition like asset. So, our question is, with independence of accounting treatment for R&D, do the investors consider them important? Aims This paper aims to examine the value-relevance of R&D expenditures, using a regression model based on the Ohlson equity-valuation framework. We contribute evidence about the direction that the international standards should follow. Instrument and Sample The instrument consists in different specifications of a valuation model, in other words, of Ohlson Model (1995). The sample is composed by U.S listed firms automotive over a 10-year period (1995-2004). Results and Conclusions Our findings show the association between current and the lagged R&D expenditure and stock price is negative and significant. These findings indicate that the investors consider that current R&D is an expense and is not an asset.Antecedentes El Financial Accounting Standard Board preocupado ante el deterioro de la utilidad de la información financiera, abrió un proceso de consultas y deliberaciones con objeto de incluir esta preocupación en su agenda: quedaba patente la importancia de las inversiones conductoras de la innovación, pero los principios de contabilidad generalmente aceptados en el ámbito estadounidense (conocidos por las siglas US GAAP) no permitían su reconocimiento como activos. La cuestión que nos planteamos es: ¿Con independencia del tratamiento contable asignado a las partidas de I+D, los inversores las consideran relevantes? Objetivo En el presente trabajo de investigación trataremos de contrastar la relevancia del valor de los gastos de I+D corriente y con retardo de un ejercicio económico. Metodología y muestra Usando como función base el modelo de Ohlson (1995), introducimos variantes del mismo y con ellas, fijamos nuestro objetivo en la modelización del precio de cotización. La muestra está formada por empresas que cotizan en Estados Unidos y que pertenecen al sector del automóvil. El horizonte temporal analizado comprende 10 años. Resultado y conclusiones Nuestros resultados muestran que los inversores consideran que los gastos de I+D corriente y los del ejercicio anterior no aportan valor añadido a las compañías, es decir, que los valoran como cualquier otro gasto del ejercicio y que, por tanto, no son relevantes para estimar el valor de mercado de las compañías que forman nuestra muestra

    Achondroplasia manifesting as enchondromatosis and ossification of the spinal ligaments: a case report

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    <p>Abstract</p> <p>Introduction</p> <p>A girl presented with achondroplasia manifested as mild knee pain associated with stiffness of her back. A skeletal survey showed enchondroma-like metaphyseal dysplasia and ossification of the spinal ligaments. Magnetic resonance imaging of the spine further clarified the pathological composites.</p> <p>Case presentation</p> <p>A 7-year-old girl presented with the classical phenotypic features of achondroplasia. Radiographic documentation showed the co-existence of metaphyseal enchondromatosis and development of spinal bony ankylosis. Magnetic resonance imaging showed extensive ossification of the anterior and posterior spinal ligaments. Additional features revealed by magnetic resonance imaging included calcification of the peripheral vertebral bodies associated with anterior end-plate irregularities.</p> <p>Conclusion</p> <p>Enchondromas are metabolically active and may continue to grow and evolve throughout the patient's lifetime; thus, progressive calcification over a period of years is not unusual. Ossification of the spinal ligaments has a specific site of predilection and often occurs in combination with senile ankylosing vertebral hyperostosis. Nevertheless, ossification of the spinal ligaments has been encountered in children with syndromic malformation complex. It is a multifactorial disease in which complex genetic and environmental factors interact, potentially leading to chronic pressure on the spinal cord and nerve roots with subsequent development of myeloradiculopathy. Our patient presented with a combination of achondroplasia, enchondroma-like metaphyseal dysplasia and calcification of the spinal ligaments. We suggest that the development of heterotopic bone formation along the spinal ligaments had occurred through an abnormal ossified enchondral mechanism. We postulate that ossification of the spinal ligaments and metaphyseal enchondromatous changes are related to each other and represent impaired terminal differentiation of chondrocytes in this particular case. Standard radiographic examination showed spinal bony ankylosis only. The pathological composites of the vertebrae have been clarified using scanning technology. Extensive spinal ligament ossification associated with calcification of the peripheral vertebral bodies and anterior end-plate irregularities were notable. We report what may be a novel spinal and extraspinal malformation complex in a girl with achondroplasia.</p

    Computer Assisted Deformity Correction using the Taylor Spatial Frame (TSF)

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    The management of multiapical and multidirectional deformities of the lower limb due to different aetiologies is still a challenging task for the orthopaedic surgeon. Internal fixation techniques for deformity correction are normally combined with open osteotomies and acute correction. For complex deformities these methods are restricted by several factors, particularly when additional leg length discrepancy has to be corrected. (...) Different modes of the software program are available; the Total Residual Program is most helpful. Despite using the same principles for callus distraction as the Ilizarov device, the computer-operated TSF allows a great number of advantages: The handling of the frame is less time consuming, no difficult changes of hinges are necessary. The duration of the correction time is predictable due to the prescription site, and what's most important the results of treatment are more accurate than the Ilizarov device as shown in a study. In 1999 at the Orthopaedic Hospital Vienna-Speising we started to change from the Ilizarov system to the Taylor Spatial Frame for treatment of complex deformities and leg lengthening. From June 1999 to February 2009 we were able to perform correction of 501 segments with the TSF- system. The patients suffered from congenital and hereditary disorders..

    Computer Assisted Deformity Correction using the Taylor Spatial Frame (TSF)

    Get PDF
    The management of multiapical and multidirectional deformities of the lower limb due to different aetiologies is still a challenging task for the orthopaedic surgeon. Internal fixation techniques for deformity correction are normally combined with open osteotomies and acute correction. For complex deformities these methods are restricted by several factors, particularly when additional leg length discrepancy has to be corrected. (...) Different modes of the software program are available; the Total Residual Program is most helpful. Despite using the same principles for callus distraction as the Ilizarov device, the computer-operated TSF allows a great number of advantages: The handling of the frame is less time consuming, no difficult changes of hinges are necessary. The duration of the correction time is predictable due to the prescription site, and what's most important the results of treatment are more accurate than the Ilizarov device as shown in a study. In 1999 at the Orthopaedic Hospital Vienna-Speising we started to change from the Ilizarov system to the Taylor Spatial Frame for treatment of complex deformities and leg lengthening. From June 1999 to February 2009 we were able to perform correction of 501 segments with the TSF- system. The patients suffered from congenital and hereditary disorders..
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