Dissertations / Theses: 'Impairment'

1

Wöhrmann, Arnt. "Intangible impairment qualitativer impairment-Test für immaterielle Vermögenswerte." Wiesbaden Gabler, 2009. http://d-nb.info/99772305X/04.

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2

Candido, Jacqueline P. Haslam Elizabeth L. "Visual impairment in a visual medium perspectives of online learners with visual impairments /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2932.

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3

Norbury, Courtenay Frazier. "Pragmatic language impairment : where autistic spectrum disorder meets specific language impairment." Thesis, University of Oxford, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.404362.

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4

Späth, Godefroy, and Robert Trampler. "Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150016.

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In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. Since 2005, all listed companies in the European Union have to implement the IFRS 3; Forcing companies to write off their goodwill instead of amortizing it. The goal of this measure was to provide investors more information about management’s investment decisions. Beside, companies proceed to firm acquisitions in order to gain a competitive advantage. Such events are important in companies’ life and are impacting the potential value creation. Out of that reason, investors are reacting to acquisition announcements. Moreover, the market reacts to goodwill impairments. The purpose of this research was to examine to what extent the market reaction of an acquisition announcement can predict goodwill impairment in the two following years. This study was conducted using a quantitative method; focusing on aspects of the financial statements of 43 companies from the Nordic countries that acquired companies in the G20 countries. A Spearman’s correlation, logistic and linear regressions were pursued in order to observe the correlation and the strength of the relationship between goodwill impairment and the market reaction. The findings imply that the market reaction can predict goodwill impairment in the first year after an acquisition in case of positive market reaction. Additional to that, it can also predict the amount of impairment in the second year, but not whether the impairment is happening. Also, there is a correlation between the first and second year goodwill impairments. However, the results of this research indicate that neither the industry, financial or non-financial, nor the deal value can predict goodwill impairment after an acquisition.

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Vanin, Miriam <1987&gt. "IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.

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L’applicazione all’avviamento dell’impairment test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, sia in relazione ai molteplici profili di soggettività insiti nei criteri di valutazione previsti dallo IAS 36 sia in relazione al carattere di novità che investe detta procedura. Attraverso un’indagine empirica sui bilanci 2011 di società quotate italiane, si intende verificare la compliance delle metodologie adottate dalle imprese con le disposizioni dettate dallo IAS 36, nonché la corrispondente disclosure fornita al riguardo. Nella ricerca sono analizzati i vari aspetti dell’Impairment test svolto dalle società sull’avviamento al fine di individuare gli elementi maggiormente osservati e gli eventuali fattori determinanti della non-compliance e della incompleta disclosure. Attraverso la costruzione di un indice di disclosure, infine, si verifica il livello di attendibilità con cui si sono applicate le disposizioni dello IAS 36, presupponendo che la mancata effettuazione di svalutazioni conduca le aziende a fornire una disclosure sull’Impairment test non completa né soddisfacente.

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6

Ng, Nai-kong Richard. "Naming impairment in dementia." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B29648257.

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7

Watson, Nicholas Thomas. "Impairment, disablement and identity." Thesis, University of Edinburgh, 2001. http://hdl.handle.net/1842/23250.

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Disability is a contested concept. There is a little agreement within the social sciences on who disabled people are, what causes disability or on the impact of disability on identity and identity formation. On the one hand, there are those within medical sociology who see disability arising as the outcome of impairment and focus their research and theorising on the trouble that an impairment causes for disabled people. This understanding is based on a normative definition. On the other hand, there are those within disability studies who argue that disablement arises as a consequence of a society that is organised in a way that excludes people with impairments; they focus their research on societal and environmental barriers. In the latter paradigm, any focus on impairment itself is seen as a diversion from the 'real' problem: the discrimination and oppression of disabled people. The impact of impairment, the personal experience of disablement and issues of identity are ignored in favour of radical rhetoric. There is a theoretical deficit at the heart of this approach. In order to address this lacunae the experiences and views of disabled people themselves must inform theoretical developments. This study involved in-depth analysis of data generated by semi-structured interviews with 28 men and women with a physical impairment. The analysis shows how, for many of the participants in this study, having an impairment did not constitute trouble; impairment has become part of their embodied being. It also shows how disabled people are not an homogenous group, but are individuals. Their understandings, identity and experiences are fluid, contextualised and situated. There is no such thing as 'the disabled' and many reject an identity posited on such criteria. Their main commonality is a common experience of discrimination and oppression. How this discrimination is interpreted is individual; further, impairment and disablement are linked and should not be seen as separate entities.

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8

Brutting, Milena. "Goodwill impairment : causes and impact." Thesis, City University London, 2011. http://openaccess.city.ac.uk/1192/.

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Goodwill has been in the focus of interest of academics and practitioners for many years now. Research interest has been fuelled by its discretionary nature, the large amounts of its write- downs combined with adverse impact potential on financial statements and loopholes in accounting regulations. This thesis includes three empirical essays on the causes and impact of goodwill impairment write-downs. Its overall objective is to provide a more insightful and comprehensive understanding of the goodwill impairment process. The first empirical essay explores the role of goodwill write-downs in .the rating assessment process. It aims to uncover rating agencies' perception of goodwill using an accounting predictive model on ex post basis and comparing accounting treatments of goodwill as currently or recently applicable under UK GAAP. Results suggest that raters ignore goodwill and its write-downs in their annual rating analyses. While this evidence is consistent with pre- FRS 10 business reality in the UK, it raises questions about the efficiency of impairment regulations on national and international level. The second empirical essay investigates managerial choices related to goodwill impairment in the UK. Findings suggest that while managers are likely to base the decision whether to impair goodwill on financial performance indicators, they might adjust the amount of the impairment charge at their discretion for reporting purposes. The third empirical essay investigates two of the drivers of financial performance (industrial regulation and competition) and their relation to goodwill using a case study approach. The evidence suggests that these two phenomena could provide an early warning indicator to regulators, auditors and financial statement users about goodwill impairment potential of the individual firm or an industry sector. Furthermore, the room for managerial discretion provided by the discount rates in the impairment calculation is explored. Results show that discount rates can be adjusted using commonly accepted parameters in practice to justify a wide range of discount rates and, consequently, a variety of impairment opportunities at the discretion of management.

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9

Park, Helen Loreen. "Atrial fibrillation and cognitive impairment." Thesis, University of Newcastle Upon Tyne, 2004. http://hdl.handle.net/10443/765.

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Background In our aging population the burden of dementia is increasing, necessitating the urgent identification of treatable risk factors. Small cross-sectional studies demonstrate associations between nonvalvular atrial fibrillation (NVAF), silent cerebral infarction and decreased cognitive function, but there are few longitudinal studies in this area. This thesis reports the results of a prospective longitudinal cohort study of cognitive decline in people with recent-onset NVAF compared to controls. To inform the thesis, an extensive literature review was undertaken . This included searches on NVAF and cognitive decline, NVAF and silent infarction, epidemiology of NVAF, other risk factors for cognitive decline, epidemiology of cognitive decline and the neuropsychological tests included in the CAFE battery. Methods 362 people over 60, screenedi n primary care, underwent baseline assessmenitn cluding a battery of neuropsychological tests, repeated at 12 months (n=304). Cases (n=175) with recent-onset NVAF, were matched for age, sex and GP practice with controls in sinus rhythm. Data were compared using SPSS software (version 11) with both parametric and non-parametric analysis. Results Baseline characteristics, including cognitive function, were similar for cases and controls. There was wide variation between individuals in change in performance on the neuropsychological tests over 12 months, with some improving and some deteriorating for each sub-test. Cases (NVAF) significantly (p<0.05) deteriorated in four subtests measuring attention/ non-verbal memory, and significantly (p<0.05) improved in two subtests measuring verbal memory. Controls significantly (p<0.05) deteriorated and improved in the same sub-tests as cases, but significantly (p<0.05) deteriorated in another three subtests measuring attention/non-verbal memory, and significantly (p<0.05) improved in another six subtests. Treatment with warfarin or aspirin did not appear to be associated with change in cognitive status. Conclusions At baseline there was no significant difference in cognitive function between cases in NVAF and controls in sinus rhythm. At follow-up there was no consistent relationship between NVAF and cognitive decline over 12 months, nor any apparent effect of antithrombotic therapy. Explanations include true independence of NVAF and cognitive decline, or too short a follow-up period. An additional follow-up at 36 months is underway to explore this further.

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10

Francis, Anne Julia. "Chemical impairment of reproductive functions." Thesis, University of Surrey, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.293344.

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11

Duchnowski, Paul. "Simulation of sensorineural hearing impairment." Thesis, Massachusetts Institute of Technology, 1989. http://hdl.handle.net/1721.1/96441.

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12

Nudel, Ron. "Molecular genetics of language impairment." Thesis, University of Oxford, 2015. http://ora.ox.ac.uk/objects/uuid:70249129-ef2e-4508-b8f6-50d6eae8e78b.

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Developmental language impairments are neurodevelopmental disorders in which the acquisition of language, a task which children typically perform with ease, is hindered or fraught with difficulty. This work focuses on specific language impairment (SLI), a common and highly heritable language impairment in which language development is abnormal while other developmental domains are normal. Additionally, a case-study of a child with a broader linguistic and behavioural phenotype is also presented. The work described in this thesis includes both genetic and functional investigations which were aimed at identifying candidate genes for language impairment and provide insight into the genetic mechanisms that underlie language development. I performed a genome-wide association study of SLI which included child genotype effects, maternal genotype effects, parent-of-origin effects, and maternal-foetal interaction effects. This study found significant paternal parent-of-origin effects with the gene NOP9 on chromosome 14, and suggestive maternal parent-of-origin effects with a region on chromosome 5 which had previously been implicated in autism and ADHD. Case-control and quantitative association analyses of HLA genes and SLI identified several risk alleles and protective alleles. A case-control association analysis for related individuals which used an isolated population affected by SLI identified a non-synonymous coding variant in the gene NFXL1 which was significantly more frequent in affected individuals than in unaffected individuals. High-throughput sequencing of the coding regions of NFXL1 and LD blocks surrounding associated variants in ATP2C2, CMIP and CNTNAP2 (as reported in previous studies) identified novel or rare non-synonymous coding variants in NFXL1 and ATP2C2 in SLI families as well as intronic variants in all four genes that were significantly more frequent in SLI probands than in population controls. I describe a functional study of NFXL1 examining its expression in various brain regions, the presence of different splice variants across several tissues, its effect on genes it potentially interacts with, and the subcellular localisation of the protein. Finally, I present the case-study of a child with language impairment who had chromosomal rearrangements which spanned the location of FOXP2. I examine the potential influence the chromosomal rearrangements had on FOXP2 expression and describe a lincRNA gene which was disrupted by the chromosomal inversion. In conclusion, this work identified new candidate genes for language impairment, provided further support for the involvement of previously-identified candidate genes in SLI and contributed to the understanding of the molecular function of a newly-identified candidate gene for SLI.

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13

Cannon, Jane Ann. "Cognitive impairment in heart failure." Thesis, University of Glasgow, 2016. http://theses.gla.ac.uk/7839/.

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The clinical syndrome of heart failure is one of the leading causes of hospitalisation and mortality in older adults. Due to ageing of the general population and improved survival from cardiac disease the prevalence of heart failure is rising. Despite the fact that the majority of patients with heart failure are aged over 65 years old, many with multiple co-morbidities, the association between cognitive impairment and heart failure has received relatively little research interest compared to other aspects of cardiac disease. The presence of concomitant cognitive impairment has implications for the management of patients with heart failure in the community. There are many evidence based pharmacological therapies used in heart failure management which obviously rely on patient education regarding compliance. Also central to the treatment of heart failure is patient self-monitoring for signs indicative of clinical deterioration which may prompt them to seek medical assistance or initiate a therapeutic intervention e.g. taking additional diuretic. Adherence and self-management may be jeopardised by cognitive impairment. Formal diagnosis of cognitive impairment requires evidence of abnormalities on neuropsychological testing (typically a result ≥1.5 standard deviation below the age-standardised mean) in at least one cognitive domain. Cognitive impairment is associated with an increased risk of dementia and people with mild cognitive impairment develop dementia at a rate of 10-15% per year, compared with a rate of 1-2% per year in healthy controls. Cognitive impairment has been reported in a variety of cardiovascular disorders. It is well documented among patients with hypertension, atrial fibrillation and coronary artery disease, especially after coronary artery bypass grafting. This background is relevant to the study of patients with heart failure as many, if not most, have a history of one or more of these co-morbidities. A systematic review of the literature to date has shown a wide variation in the reported prevalence of cognitive impairment in heart failure. This range in variation probably reflects small study sample sizes, differences in the heart failure populations studied (inpatients versus outpatients), neuropsychological tests employed and threshold values used to define cognitive impairment. The main aim of this study was to identify the prevalence of cognitive impairment in a representative sample of heart failure patients and to examine whether this association was due to heart failure per se rather than the common cardiovascular co-morbidities that often accompany it such as atherosclerosis and atrial fibrillation. Of the 817 potential participants screened, 344 were included in this study. The study cohort included 196 patients with HF, 61 patients with ischaemic heart disease and no HF and 87 healthy control participants. The HF cohort consisted of 70 patients with HF and coronary artery disease in sinus rhythm, 51 patients with no coronary artery disease in sinus rhythm and 75 patients with HF and atrial fibrillation. All patients with HF had evidence of HF-REF with a LVEF < 45% on transthoracic echocardiography. The majority of the cohort was male and elderly. HF patients with AF were more likely to have multiple co-morbidities. Patients recruited from cardiac rehabilitation clinics had proven coronary artery disease, no clinical HF and a LVEF >55%. The ischaemic heart disease group were relatively well matched to healthy controls who had no previous diagnosis of any chronic illness, prescribed no regular medication and also had a LVEF >55%. All participants underwent the same baseline investigations and there were no obvious differences in baseline demographics between each of the cohorts. All 344 participants attended for 2 study visits. Baseline investigations including physiological measurements, electrocardiography, echocardiography and laboratory testing were all completed at the initial screening visit. Participants were then invited to attend their second study visit within 10 days of the screening visit. 342 participants completed all neuropsychological assessments (2 participants failed to complete 1 questionnaire). A full comprehensive battery of neuropsychological assessment tools were administered in the 90 minute study visit. These included three global cognitive screening assessment tools (mini mental state examination, Montreal cognitive assessment tool and the repeatable battery for the assessment of neuropsychological status) and additional measures of executive function (an area we believe has been understudied to date). In total there were 9 cognitive tests performed. These were generally well tolerated. Data were also collected using quality of life questionnaires and health status measures. In addition to this, carers of the study participant were asked to complete a measure of caregiver strain and an informant questionnaire on cognitive decline. The prevalence of cognitive impairment varied significantly depending on the neuropsychological assessment tool used and cut-off value used to define cognitive impairment. Despite this, all assessment tools showed the same pattern of results with those patients with heart failure and atrial fibrillation having poorer cognitive performance than those with heart failure in sinus rhythm. Cognitive impairment was also more common in patients with cardiac disease (either coronary artery disease or heart failure) than age-, sex- and education-matched healthy controls, even after adjustment for common vascular risk factors.

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14

Bowers, Alexandra Rae. "Reading performance in visual impairment." Thesis, Glasgow Caledonian University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243525.

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15

Graves, Tracey A. "Etiologies of specific language impairment." Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1061396940.

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Thesis (Ph. D.)--Ohio State University, 2003.
Title from first page of PDF file. Document formatted into pages; contains xi, 122 p.; also includes graphics (some col.). Includes abstract and vita. Advisor: Robert A. Fox, Dept. of Speech and Hearing Science. Includes bibliographical references (p. 116-122).

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Hamdy, Ronald C., Amber Kinser, Kara Dickerson, c. Kendall-Wilson, Audrey Depelteau, Rebecca Copeland, and Kathleen Whalen. "Insomnia and Mild Cognitive Impairment." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/2737.

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Insomnia is a common problem in older people, especially in patients with mild cognitive impairment (MCI) whose circadian rhythm is often compromised. Insomnia exerts such a toll on caregivers that it is frequently the primary reason for seeking to institutionalize their loved ones. Three different types of insomnia are recognized: sleep-onset or initial insomnia, sleep maintenance or middle insomnia, and early morning awakening or late insomnia. Nocturnal hypoglycemia, as a cause of middle insomnia, is the main focus of this case study. Other types of insomnia are also briefly reviewed. The management of insomnia is then discussed including sleep hygiene, the usefulness and potential drawbacks of dietary supplements, nonprescription over-the-counter preparations and prescription hypnotics. Sleep architecture is then briefly reviewed, emphasizing the importance of its integrity and the role of each sleep stage.

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Zhang, Jie. "The nature of forgetting: the case for storage impairment or retrieval impairment in experimental amnesia." Thesis, McGill University, 2014. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=123062.

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Although much work has been done to unravel the mechanisms by which memory forms, is retained, and is brought back up again, there remains many unanswered questions of the opposing side of phenomenon: the issue of forgetting. Forgetting is often debated as being caused by either an impairment of retrieval mechanisms or a failure of storing the memory trace. Recently, a novel approach to differentiate between these two theories has been devised by using a second learning protocol, which takes advantage of the unique properties of second learning acquisition. We show that unlike first, naive learning, any subsequent learning of the dorsal hippocampus-dependent object location task does not require NMDAR (N-methyl-D-aspartate receptors) for acquisition. By experimentally impairing first learning memory with infusions of PKMζ-inhibitor ZIP, we show that second learning memory of the task is blocked by infusions of NMDAR-antagonist AP5 ((2R)-amino-5-phosphonovaleric acid), and therefore does require NMDAR for acquisition. This implies that first learning memory has been lost in such a way that second learning has reverted to first learning mechanisms. Overall, our results offer support for the storage failure theory of experimental amnesia. Although this study is limited to the effects of experimental amnesia only and further research is needed to provide more conclusive evidence, these theories are nevertheless useful as a guide to infer neurobiological mechanisms of typical, non-pathological forgetting.
Bien que beaucoup de recherches aient été faites pour démystifier les mécanismes par lesquels les souvenirs se forment, se retiennent et sont rappelés, il reste plusieurs questions sans réponse en ce qui concerne le phénomène inverse : l'oubli. Il y a un débat à savoir si l'oubli est causé par une déficience des mécanismes de rappel ou par une incapacité d'emmagasiner le souvenir. Récemment, une nouvelle approche expérimentale pour différencier entre ces deux théories a été élaborée en utilisant un protocole de second apprentissage, lequel tire avantage de ces propriétés uniques. Nous montrons que, contrairement au premier apprentissage, tous les apprentissages subséquents de la tâche de reconnaissance de l'emplacement d'objets, qui dépend de l'hippocampe dorsal, ne requièrent pas les récepteurs NMDA (N-méthyl-D-aspartique). En réduisant expérimentalement le souvenir du premier apprentissage avec l'infusion de ZIP, un antagoniste de PKMζ, nous avons montré que le souvenir du second apprentissage est bloqué par l'infusion de AP5 (acide (2R)-amino-5-phosphonovalerique), un antagoniste des récepteurs NMDA et que, par conséquent, il ne requière pas ces récepteurs pour apprendre la tâche. Ceci implique que le souvenir du premier apprentissage a été perdu de telle façon que le second apprentissage retourne à l'utilisation de mécanismes de premier apprentissage. Dans l'ensemble, nos résultats supportent la théorie de l'oubli basée sur l'incapacité d'emmagasiner le souvenir. Bien que cette étude est limitée aux effets amnésiques produits expérimentalement, et que d'autres recherches sont nécessaires pour fournir des évidences plus concluantes, ces théories sont néanmoins utiles pour déduire les mécanismes typiques et normaux de l'oubli.

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18

Simpson, Jenny Lee. "An exploration of ego impairment in Bipolar Mood Disorder using the Ego Impairment Index-2." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/27306.

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The study was exploratory in nature, with 62 adult participants participating in this research. The aim of the study was to determine the level of ego impairment, if any, among a group of patients diagnosed with Bipolar Disorder. The data obtained from this sample was subjected to the Rorschach-based Ego Impairment Index-2 (EII-2). An in-depth analysis of the composite variables of this index was performed, allowing a comprehensive grasp of the implications of ego impairment in everyday functioning. The study was conducted in order to ascertain the nature of the psychological dynamics at play amongst this population group. The value of using the EII-2 is seen in its ability to establish various strengths and weaknesses in areas of ego functioning that are a core component of the personality, rather than behavioural manifestations that are sporadic and subject to change. Thus the results will reflect traits that are enduring and fundamental when considering the personality. In addition, the areas of psychological functioning that were determined were linked to the current conceptualisation of Bipolar Disorder, which, at present, is primarily conceived of as a biological disorder. The results of the EII-2 yielded from this sample indicated an overall moderate ego impairment falling within the moderate range, indicating that for this population, an impairment of ego was evident. Particularly, the domains of reality testing, cognitive functioning and object relatedness seemed to be most impaired.
Dissertation (MA)--University of Pretoria, 2010.
Psychology
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19

Collins, Anna. "Metapragmatic awareness in children with typical language development, pragmatic language impairment and specific language impairment." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/metapragmatic-awareness-in-children-with-typical-language-development-pragmatic-language-impairment-and-specific-language-impairment(67bb77e7-bda0-40d2-ac62-772bbab8bb25).html.

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Metapragmatic awareness (MPA) is the ability to explicitly reflect upon the pragmatic rules that govern conversation. There is a paucity of research on how MPA develops in childhood and whether it is impaired in children with pragmatic impairments. Despite this, MPA is often cited as an intervention tool for children with pragmatic language impairments (cwPLI) and children with specific language impairments (cwSLI). There are currently no published assessments of MPA ability and practice would benefit from application of a formalised assessment methodology. This thesis reports the phases of development of a novel clinical assessment of MPA for school-aged children called the Assessment of Metapragmatics (AMP). The AMP task is a set of 13 Video Items each depicting a conversation between pairs of school-aged children. Each Video Item portrays a different pragmatic rule violation. After viewing each AMP Video Item the participants were asked a set of Assessor Questions designed to measure MPA. The AMP Video Items were shown to 40 children with typical language development (cwTLD), 34 cwPLI and 14 cwSLI. Preliminary analyses revealed the AMP to be sensitive to age-related changes in MPA and to demonstrate good internal reliability. For the cwTLD there was a distinct developmental shift in MPA ability around seven years of age. At this age there was an increase in the child’s ability to use explicit metapragmatic vocabulary to describe a pragmatic rule violation. CwTLD demonstrated superior MPA ability in comparison to the cwPLI and the cwSLI. No differential impairment in MPA abilities was present between the cwPLI and cwSLI. Considerable variability in MPA abilities occurred for both the cwPLI and cwSLI and this was associated with language ability. This suggests that where MPA is found to be impaired, the child’s language ability should be taken into account and that language ability should be remediated before MPA is targeted in intervention. Where MPA is impaired, raising awareness of pragmatic rule may be the first step for intervention. Where MPA is age-appropriate, the child’s ability to monitor their use of the pragmatic rule, or their motivation to use the pragmatic rule, may be a more effective target of intervention in order to change behaviour. The relationship between MPA and social understanding for the pragmatic rule violation is also discussed and further studies of MPA are considered.

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20

Lin, Hsiu-Ching. "Living a life with a physical impairment in Taiwan : "It is more than just the impairment"." Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/55133/1/Hsiu-Ching_Lin_Thesis.pdf.

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This thesis is concerned with understanding what it is like to live with a physical impairment in Taiwan. Constructionism was used as the epistemological stance to guide the study and Heideggerian interpretive phenomenology was used as the theoretical perspective. Information was gained through a series of in-depth interviews with seven Taiwanese adults with a physical impairment living in the community. They were recruited from Yunlin and Tainan Counties in Taiwan. Study participants were seen as research partners who had expertise in understanding disability, and the researcher was seen as a learner. Grounded theory principles were used to develop the theory "it is more than just the impairment" from the information provided by the participants. According to their descriptions of how they lived their lives, participants are grouped into three clusters. These are ‘fortress ladies’, ‘social networkers’ and ‘the mind man’. The grounded theory developed portrays their lives, providing a vivid picture of living a life with a physical impairment in Taiwan. The study’s findings contribute to three main areas. First, as an occupational therapist and with my growing understanding of disability learned from the study participants, I recognize the agency of people with an impairment and their expertise in disability. Thus, I argue the need for health professionals to build alliances with them, and suggest ways to achieve such a relationship. Second, I propose the developed conceptual framework is suitable for exploring lived experience in other research areas; I discuss the implications of the subtle interactions between impaired people’s body and mind; I also present three impressive lived experiences provided by study participants as exemplars of the findings, and these form the foundation for discussion. Finally, the development of "it is more than just the impairment" provides a basis from which to theorize disability in a more holistic way.

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21

Leung, Nim-no. "Cognitive impairment in Chinese DM patients /." View the Table of Contents & Abstract, 2005. http://sunzi.lib.hku.hk/hkuto/record/B35507081.

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22

Suleiman, Ghassan, and Farzad Bahador. "Värdering av Goodwill - vid impairment test." Thesis, Södertörn University College, School of Business Studies, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-146.

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Bakgrund:

De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ”nya ekonomins” företag, har varit ett av de största redovisningsproblemen. Från och med 1 jan 2005 är det obligatoriskt för alla börsbolag att övergå till IFRS 3 och detta innebär att goodwill inte får skrivas av längre utan man måste utföra årliga så kallade impairment test för att se om det finns nedskrivningsbehov.

Problem:

Övergången till IFRS kommer att leda till stora omfattande förändringar bland annat vad gäller sättet att redovisa och se på goodwill. I och med att dessa regler har trätt i kraft från och med 1 januari 2005 kan man inte veta exakt hur detta kommer att påverka företagen då allt kommer att ske i framtiden. Man har inte heller kunnat enas om dessa regler verkligen kommer att ge en rättvisande bild.

Syfte:

Syften med denna uppsats är att undersöka hur värderingsprocessen för koncernmässig goodwill går till vid impairment test i och med övergången till IFRS 3 samt om det finns några modeller för värdering av dessa goodwillposter. Vi vill även undersöka om dessa regler medför några problem för börsföretagen samt om de ger upphov till en mer rättvisande bild av goodwill.

Metod:

Enkätundersökning, intervjuer, amerikanska artiklar samt skriftliga källor. Vi har kontaktat 50 företag per telefon och 31 av dessa svarade på enkätundersökningen. Vi har även genomfört 3 intervjuer med ekonomiansvariga inom uppsatsens ämne samt en expert på goodwillfrågor på PWC.

Slutsatser:

Värderingsprocessen vid impairment test tillämpas på samma sätt av alla företag. Den mest använda modellen för värdering av goodwill är den diskonterade kassaflödes modellen (DCF). Det har visat sig att impairment test är mer tidskrävande och komplicerat än man hade förväntat sig. Under förutsättning att alla företag använder samma parametrar och avkastningskrav vid beräkning av goodwill kan de nya reglerna ge en mer rättvisande bild.

Background:

The international discussions around goodwill is and has always been many. People have been discussing whether goodwill is an asset and how it should be valued, calculated and amortized. Goodwill have had more importance among the companies during the last years and that is because of arise of the IT-companies at the end of 90´s. The transition to IFRS 3 will apply as of January 1, 2005 for all exchange-listed companies. The main change is that acquired goodwill is no longer amortized over a set time period. Rather, it is tested for impairment and adjusted as needed.

Problem:

The transition to IFRS is going to lead to big extensive changes, among other things the way we will see goodwill. These rules were applied January 1, 2005 and we don’t know exactly how there rules are going to influence the companies because everything is going to happen in the future. People have not yet agreed if these rules really give a correct picture of the reality.

Purpose:

The purpose of this thesis is to look into how the valuation process of goodwill comes about after the transition to IFRS 3 and also if there is any models for goodwill valuation. We also want to look into if the new rules will bring along problems for exchange-listed companies. The purpose is furthermore to se if IFRS 3 will give rise to a more correct picture of goodwill.

Method:

Questionnaire survey, interviews, American articles and litterateur sources. We have contacted 50 companies by phone and 31 of these companies answered our questionnaire survey. We have also made three interviews with people who have experience of goodwill valuation and one interview with an expert in our thesis’ subject area.

Conclusions:

The valuation process of goodwill is applied in the same way by all companies. The most used model to measure goodwill impairment is the discounted cash flow model (DCF). It turned out that impairment test is more time-consuming and complicated then one had expected. Under the condition that all companies will use same parametric and earnings requirement when valuating goodwill, IFRS 3 will give rise to a more correct picture of goodwill.

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23

Taylor, Robert. "Patterns of cognitive impairment in dementia." Thesis, University of Edinburgh, 1987. http://hdl.handle.net/1842/26992.

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24

Williamson, Oonagh F. "Cognitive impairment and outcome in schizophrenia." Thesis, University of Edinburgh, 2003. http://hdl.handle.net/1842/27688.

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Objectives: The main focus of this study was the investigation of cognitive dysfunction in schizophrenia, specifically memory and executive impairment, and the link this has with outcome in the illness. The hypotheses being that both memory impairment and executive dysfunction would be demonstrated and that cognitive dysfunction would be linked to outcome. An attempt was also made to replicate Liddle et al's (1987) finding of three syndromes of schizophrenic symptoms (Psychomotor Poverty, Reality Distortion and Disorganisation) and linking two of these factors to executive dysfunction. Design: A group of 70 patients with schizophrenia at varying stages of the Rehabilitation process completed a neuropsychological battery of assessments including tests of memory and executive function. Correlational analyses were carried out on results. A between group comparison of "successful" versus "unsuccessful" outcome in schizophrenia with 15 patients in each group was also carried out. Results: Memory impairment and executive dysfunction were found to be present and were disproportionately pronounced compared to overall level of cognitive impairment. The hypothesis that cognitive impairment would be linked to outcome was also substantiated in the between group analysis investigating "successful" versus "unsuccessful" outcome where two measures of executive assessments were demonstrated to be the best predictors of outcome. Finally, three Factors were identified through factor analysis, which corresponded closely to Liddle et al's (1987) 3 syndromes of schizophrenia. The hypothesis that the two Factors corresponding to Liddle's Psychomotor Poverty and Disorganisation would be linked to executive dysfunction was not supported. Conclusions: This study supports the increasing recognition that neuropsychological deficits are an integral part of schizophrenia and significantly associated with outcome in the illness. This has led to the development of cognitive remediation strategies with the aim of improving neurocognitive deficits to aid the rehabilitation process.

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25

Shakespeare, Thomas William. "Conceptualising disability : impairment in sociological perspective." Thesis, University of Cambridge, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260398.

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26

Magee, Sean. "Disadvantage as impairment of the will." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7080.

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This thesis argues that unfair social disadvantage is best conceived as the relative impairment of the will of the person when that will is directed towards a valuable end. That valuable end is self-realisation. The term ‘self-realisation’ signifies a perfectionist conception of social justice in which the self-realisation of other persons forms part of one’s own self-realisation. Although the notion of a substantive will is taken to be illusory, the experience of will is taken to be as real as the experience of pain. The experience of will is therefore taken to be the de facto will. It is argued that the will extends beyond the mind of the individual to include the culture, technology, and circumstances of the person’s environment. This conception of the will connects social disadvantage and morality within a framework of capabilities. It is then argued that social disadvantage can be mitigated by application of a principle of will-egalitarianism: the idea that all persons ought to have an equal opportunity to exercise will compatible with a similar scheme for all. This scheme is sufficientarian, but one in which a lower threshold of sufficiency of the will is tracked by an upper threshold. This upper threshold represents the degree of realised will above which persons cannot progress further towards self-realisation in the presence of others below that threshold. The thesis concludes with a discussion of the significant implications (both practical and theoretical) for the role of the state. These include the adoption of policies designed to empower individuals, rather than targeting the circumstances of disadvantage. Such an approach would support policies that enhance social mobility, public participation, and the breaking down of social and class barriers, whilst addressing some of the problems associated with a ‘benefits culture’.

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27

Leung, Nim-no, and 梁念挪. "Cognitive impairment in Chinese DM patients." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2005. http://hub.hku.hk/bib/B45010778.

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28

Connell, Louise Anne. "Sensory impairment and recovery after stroke." Thesis, University of Nottingham, 2007. http://eprints.nottingham.ac.uk/10247/.

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Sensory impairment is common after stroke though problems with the assessment of sensation have hindered research into sensation and its recovery. The revised Nottingham Sensory Assessment [NSA] (Lincoln et al, 1998) is a standardised assessment but there have been difficulties interpreting results, as it is not possible to calculate total scores. Therefore the purpose of this study was: - To investigate the extent of sensory impairment and recovery in stroke patients - To investigate if a total score for the NSA can be obtained - To explore the factors that are related to sensory impairment and outcome Method Patients with a first stroke were recruited on admission to two rehabilitation units in Nottingham. The NSA, which measures tactile sensations, proprioception and stereognostic ability, was administered on admission and at two, four and six months after stroke. Rasch analysis was used to examine if total scores of the NSA could be calculated. Results Seventy patients were recruited during a fifteen-month period. Mean age was 71 years (SD 10.00) and 36 were men. Sensory impairment was common in stroke patients and was significantly related to stroke severity. Stereognosis was the most frequently and severely impaired sensation. Rasch analysis enabled total scores of the NSA to be calculated. These totals showed significant recovery at six months post-stroke for upper limb tactile sensations, stereognosis and proprioception. Lower limb tactile sensations did not show significant recovery. The severity of the stroke, initial sensory impairment and activities of daily living ability were significantly related to sensory recovery, however they only accounted for 46-71% of the variance. Conclusion Sensation is a complex ability and a problem in its own right. Sensory impairment was a reflection of stroke severity but low variance indicates other factors were involved. Therefore there is a need to assess sensory impairment after stroke. Sensory outcome could not be accurately predicted, suggesting other potentially treatable factors such as cognitive and perceptual ability are involved. Rasch analysis allowed calculation of total scores, but also importantly allowed the scale to be shortened, making the NSA a more useable outcome measure.

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Underwood, Jonathan. "Cognitive impairment in treated HIV-disease." Thesis, Imperial College London, 2016. http://hdl.handle.net/10044/1/59078.

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Background Combination antiretroviral therapy has dramatically improved the outlook for people living with HIV-infection worldwide. As such, the focus of care in well-treated individuals has shifted to the management of long-term comorbidities, such as cognitive impairment. However, the pathogenesis of cognitive impairment in virologically suppressed individuals is unclear. Aims To determine the prevalence, characteristics and understand the pathogenesis of cognitive impairment in well-treated HIV-positive individuals and to assess biomarkers for their ability to predict cognitive impairment and longitudinal changes in cognition. Methods Cross-sectional analysis of two European cohorts (POPPY and COBRA) and longitudinal analysis of the CHARTER cohort using blood, cerebrospinal fluid, clinical, cognitive and neuroimaging data with advanced statistical techniques including machine-learning. Results Firstly, cognitive impairment was prevalent in ~20% of successfully treated patients compared to ~5% in demographically comparable controls. However, it was mild, not clearly associated with symptoms and remained stable over time. Additionally, the prevalence depended on the diagnostic method used, with simulation data demonstrating that the commonly used ‘Frascati criteria’ classifies impairment in ~25-50% of a normative control population. Secondly, cognitive impairment in well-treated patients was predominantly associated with white matter microstructural injury rather than grey or white matter atrophy and using multivariate machine learning techniques could be predicted with up to 80% accuracy. Thirdly, greater exposure to efavirenz and nevirapine were associated with clinical and neuroimaging signals of CNS neurotoxicity. However, these results should be interpreted with caution given their cross-sectional nature and limited sample size (n=60). Nevertheless, they justify further, prospective study given that millions are prescribed these drugs worldwide. Conclusions Cognitive impairment was more prevalent in well-treated HIV-positive patients compared to well matched controls, with white matter microstructural injury sustained before sustained suppression of HIV-viraemia the likely pathogenic driver. Reassuringly however, this impairment was generally mild, asymptomatic and remains stable over time.

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Andrews, Richard Charles. "Impairment of assets : an empirical investigation." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.

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Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of conservatism, although largely discretionary in nature in the UK until the introduction of Financial Reporting Standard 11 Impairment of Assets and Goodwill (FRS 11) in 1998. Asset impairment is defined by the Accounting Standards Board (ASB) in FRS 11 as the situation of: A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount (paragraph 2). Recoverable amount in this context is the higher of net realisable value or value in use. Prior to the issue of regulations in the area of asset impairment, there was very little guidance for corporations which may have been faced with large impairment losses. This could result in some discretion in terms of the timing and how to account for any asset impairment charge, for example either an adjustment to reserves or an expense in the income statement. The aim of this thesis is to explore the practice of impairment of assets in UK published financial statements and evaluate the concept and suitability of impairment as a means of recognising and subsequently measuring a decline in the value of a non current asset and the implications of this process. An assessment of the impact of international standards in relation to asset impairment being operational from January 2005 for UK listed corporations is also undertaken. The sample consists of those corporations listed on the UK Financial Times 100 Index (FTSE 100) of leading corporations from the period from 2003 to 2007-8. The thesis evaluates the extent of earnings management associated with asset impairment charges, both before and after the change in the regulatory environment. An assessment of whether an increase or decrease in the earnings characteristics of corporations takes place as a result of a change in the regulatory environment is also evaluated. Additionally the thesis provides a detailed assessment of the extent of disclosure associated with charging an asset impairment loss and whether this is associated with the size of the asset impairment loss. The measurement and valuation methods employed to implement an asset impairment loss are also evaluated. Other key areas of investigation focus on asset impairment losses being associated with a particular category of asset, business sector, indicator of asset impairment and a change of management. Fair value forms a component of asset impairment loss recognition and this thesis contributes to the debate about the ability of a fair value measurement approach to provide a true and fair view of the corporation.

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31

Rohrer, J. D. "Language impairment in frontotemporal lobar degeneration." Thesis, University College London (University of London), 2010. http://discovery.ucl.ac.uk/516148/.

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The term frontotemporal lobar degeneration (FTLD) describes a heterogeneous group of neurodegenerative disorders associated with frontal and temporal lobe atrophy. Within this spectrum, two progressive aphasia syndromes, progressive nonfluent aphasia (PNFA) and semantic dementia (SD), are well described. FTLD is commonly a genetic disorder and mutations in two genes, microtubule-associated protein tau (MAPT) and progranulin (GRN) account for a large proportion of familial cases. A retrospective imaging study using cortical thickness measures shows involvement of the anteroinferior temporal lobes in SD and the left inferior frontal lobe/insula in PNFA. Studies of disease severity and of longitudinal imaging reveal spread through the left hemisphere and into the right hemisphere in both groups. A genetics and heritability study shows that PNFA can be familial, although much less than the behavioural variant of FTLD, and that this is often due to mutations in GRN. Differing patterns of atrophy are shown between different genetic mutations and also between different pathologies with the same clinical syndrome. Evidence from the neurological, neuropsychological, neuroanatomical, genetic and pathological features of the nonfluent aphasias suggests that there are at least three nonfluent aphasia syndromes: a disorder with motor speech impairment with or without agrammatism, a disorder with agrammatism but no apraxia of speech (found in patients with progranulin mutations) and a disorder without agrammatism or apraxia of speech but with word-finding pauses (consistent with descriptions of logopenic/phonological aphasia and pathologically associated with Alzheimer’s disease). Studies of specific deficits (single word processing, prosody, neologistic jargon, apraxia and behavioural symptoms) in the progressive aphasias provide further insight into the disease. This thesis therefore provides neurological, neuropsychological and imaging data with related genetic and pathological information that can provide greater insights into the natural history and classification, and therefore pathophysiological basis of the neurodegenerative disorders that cause primary progressive language impairment.

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32

Fahim, Donia. "Developmental language impairment in Egyptian Arabic." Thesis, Birkbeck (University of London), 2005. http://discovery.ucl.ac.uk/1445435/.

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Three longitudinal case studies were conducted to investigate developmental language impairment (1)1.1) in Egyptian Arabic (EA). While there have been descriptions of adult acquired aphasic deficits in Arabic, this study details the linguistic characteristics of children with impairments specific to language. To select the subjects, an exclusionary checklist was used based on the criteria used for specific language impairment (SLI, Ixronard, 1998). The subjects consisted of two males and one female, first seen at less than 5 (X) years and recorded longitudinally (21 -36 months). Data from 12 normally developing children, aged between 1 00 4,04 years, was also collected for comparative purposes and to detail normal developmental errors in EA. Patterns of language impairment and development were investigated using spontaneous language measures and specific structured tasks. The language samples were phonetically transcribed from video tapes during non-directive therapy and parent child play sessions. The spontaneous language measures included, Mean Morphemes per Unit (MPU), percent structural errors, functional analysis of utterances and an error analysis of specific grammatical morphemes. 'Ihe three EA-DLI children shared similar patterns of errors although cognitively they had different strengths. 'Their patterns of impairment reflected primarily morpho-syntactic difficulties. Many of the linguistic characteristics observed in the EA-DLI children's language were also produced by the controls, but less frequendy. The EA-DLI children's MPUs were found to be restricted with higher percentages of morphological errors than the language matched controls. An unmarked default verb form resembling the Imperfective-stem was a frequent substitution error. The functional analysis revealed that the EA-DLI children were similar to the controls in their use of requests and labels, however they produced more Learnt Repetitive phrases and disordered sentences and fewer Intravcrbals due to their difficulties with abstract verbal reasoning. 'ihe difficulties described in this study compnse of some linguistic features specific to EA and other features that have been reported in cross-linguistic studies of SLI. The shared features included difficulty with grammatical morphology, lack of master)' at expected developmental stages and limited use of inflectional morphology leading to agreement errors. Verbs were difficult, percentages of errors were high and fewer verbs were produced than nouns. In contrast to the findings of SLI in other languages Tense and Aspectual marking was not problematic, but difficulty was with subject verb agreement for gender, number and person. Prepositions, pronouns, plurals and negative particles were either omitted or substituted resulting in error patterns. The grammatical theories developed to account for SLI reported in English, German and Swedish (Hakansson et al., 2003 Clahsen and Hansen, 1997 van der Lely, 2002) were judged against the evidence acquired in this study on the three EA-DLI children. The limitations of these theories are discussed and alternative interpretations are provided.

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33

Corden, Benjamin. "The amygdala and social cognitive impairment." Thesis, University College London (University of London), 2006. http://discovery.ucl.ac.uk/1445396/.

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This thesis investigated the role of the amygdala in social cognition by examining variability in social-perceptual abilities within the normal population and via experiments with individuals who have Asperger's syndrome (AS). I found that a significant proportion of men from the general population had a fear recognition deficit akin to that seen in patients with bilateral amygdala lesion and that poor fear recognition was associated with poor theory of mind ability and with reduced activation of the amygdala and associated areas of the 'social brain'. Further experiments suggested a mechanism for these impairments - reduced fixation of the eye region of the face - similar to that exhibited by patient SM, who has suffered bilateral amygdala damage. Overall, I found that AS subjects also had a fear recognition deficit when compared with matched controls. However, there was great variability in responses, with scores ranging from normal to severely impaired. Again, an eyetracking experiment showed that low fear recognition was related to a reduced amount of time spent fixating the eyes. Informed by recent neurodevelopmental models of amygdala involvement in autistic- spectrum disorders, I conducted psychological, neurophysiological and neuroanatomical experiments in order to examine the cause of this failure to attend to the eyes in some AS subjects. As a whole, the findings support a 'hyper-active amygdala model', in which social stimuli induce an aversive level of arousal and so are avoided. I suggest that inattention to social stimuli, which could have a number of possible aetiologies, might be at the heart of a general route to social cognitive impairment, which could be shared by several distinct populations.

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Andreicovici, Ionela. "Three essays on goodwill impairment disclosure." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2019. http://www.theses.fr/2019ESEC0008.

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Cette thèse est composée de trois études distinctes qui examinent empiriquement le rôle des informations divulguées sur la dépréciation de la survaleur pour les principales parties prenantes de l'entreprise (c'est-à-dire les analystes financiers, les entreprises homologues et les auditeurs externes). Dans la première étude, j'examine l'effet de la transparence de la divulgation sur le désaccord entre les analystes, et le désaccord entre les analystes et les gestionnaires, dans le contexte de la dépréciation du goodwill. La deuxième étude examine si la déclaration d'une dépréciation significative du goodwill par une entreprise (entreprise dépréciée) affecte le comportement d'investissement d'autres entreprises du même secteur (entreprises homologues). La troisième étude examine l'impact de la divulgation élargie des rapports d'audit sur les décisions des entreprises en matière de divulgation financière. Plus précisément, j'examine si les entreprises adaptent les niveaux de divulgation sur la dépréciation des écarts d'acquisition lorsque les auditeurs signalent la dépréciation des écarts d'acquisition comme un risque d'inexactitudes importantes dans le rapport d'audit élargi. Cette étude contribue au débat sur l'utilité du rapport d'audit élargi en identifiant le mécanisme par lequel le rapport d'audit élargi a un impact sur l'information financière et les décisions des entreprises
This dissertation is composed of three distinct studies that empirically examine the role of the information disclosed on goodwill impairment for key firm stakeholders (i.e., financial analysts, peer firms, and external auditors). In the first study, I examine the effect of disclosure transparency on disagreement among analysts, and disagreement between analysts and managers, in the context of goodwill impairment. The second study examines whether the reporting of significant goodwill impairment by a firm (impairment firm) affects the corporate investment behavior of other firms in the same industry (peer firms). The third study investigates the impact of the expanded audit report disclosure on firms’ financial disclosure decisions. Specifically, I examine whether firms adjust the levels of disclosure on goodwill impairment when auditors flag goodwill impairment as a risk of material misstatements in the expanded audit report. This study contributes to the debate about the usefulness of the expanded audit report by identifying the mechanism through which expanded audit report impacts financial reporting and corporate decisions

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35

Wong, Alfred Ching Hong. "ATM network impairment to video quality." Master's thesis, University of Cape Town, 2000. http://hdl.handle.net/11427/5079.

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36

Szeto, Yan Yee Jennifer. "Mild Cognitive Impairment in Parkinson’s Disease." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/16944.

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The concept of Mild Cognitive Impairment is a newly defined entity within the context of Parkinson’s Disease (PD-MCI) with recent development of diagnostic criteria, biomarker research programs and therapeutic strategies. However, it is well-established that MCI represents a heterogeneous entity with different clinical phenotypes, rates of progression, and perhaps underlying pathological processes. As such, while the application of the MCI construct has provided a framework for understanding cognitive decline in PD, additional research is required to validate and/or refine the proposed PD-MCI criteria, as well as to better understand its utilization, association with different PD phenotypes, neurobiological basis, and impact within the context of PD. The studies in this thesis set out to investigate these issues, highlighting the heterogeneity, challenges, and unmet needs regarding the utilization of PD-MCI. In particular, the following issues have been investigated: the exploration of specific MCI phenotypes that might be at higher risk of evolving into PDD; the utility of the proposed Movement Disorder Society (MDS) Task Force Level 1 PD-MCI criteria; the relationships between PD-MCI and clinical phenotypes in PD; and the clinical impact of PD-MCI on caregivers. In addition, a description about treatment options for cognitive impairment in PD will be discussed. Findings from the present thesis showed that additional research is required to validate and refine the proposed MDS Level 1 PD-MCI criteria, as well as to identify MCI phenotypes at risk of developing PDD. Specifically, the present thesis highlighted the importance of exploring the relationship between PD-MCI and heterogeneity in PD, in order for the concept of MCI to be utilized within the context of PD. In parallel, greater emphasis also needs to be placed on identifying specific MCI phenotypes that can be utilized within the prodromal stage of PD, where the neurodegenerative pathology and tissue loss are more likely to be modifiable. In this regard, a close examination regarding specific characteristics of MCI patients with RBD may be particularly relevant. As with treatments for PD-MCI patients, findings from this thesis suggest that it is important to take into account heterogeneity in PD when evaluating PD-MCI so as to better direct their specific management by taking into consideration the constellation of clinical symptoms that are likely to coexist and impact on quality of life. In addition, the need to include management of caregiver distress and associated sequelae should be emphasized alongside the management of PD-MCI patients as caring for PD-MCI patients can be associated with elevated levels of distress. Furthermore, the potential in the possibility of improving cognitive functioning with treatment for comorbid condition (e.g. sleep, depression, and hallucinations) should be explored in future studies.

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37

Atijosan, Oluwarantimi Oluwatunmike. "Measuring musculoskeletal impairment in developing countries." Thesis, London School of Hygiene and Tropical Medicine (University of London), 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.536877.

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38

Meyer, Joseph Francis. "Theory of Mind Impairment and Schizotypy." W&M ScholarWorks, 2005. https://scholarworks.wm.edu/etd/1539626502.

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39

Alhanai, Tuka(Tuka Waddah Talib Ali Al Hanai). "Detecting cognitive impairment from spoken language." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/122724.

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Thesis: Ph. D., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2019
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 141-165).
Dementia comes second only to spinal cord injuries in terms of its debilitating effects; from memory-loss to physical disability. The standard approach to evaluate cognitive conditions are neuropsychological exams, which are conducted via in-person interviews to measure memory, thinking, language, and motor skills. Work is on-going to determine biomarkers of cognitive impairment, yet one modality that has been relatively less explored is speech. Speech has the advantage of being easy to record, and contains the majority of information transmitted during neuropsychological exams. To determine the viability of speech-based biomarkers, we utilize data from the Framingham Heart Study, that contains hour-long audio recordings of neuropsychological exams for over 5,000 individuals. The data is representative of a population and the real-world prevalence of cognitive conditions (3-4%). We first explore modeling cognitive impairment from a relatively small set of 92 subjects with complete information on audio, transcripts, and speaker turns. We loosen these constraints by modeling with only a fraction of audio (~2-3 minutes), of which the speaker segments are defined through text-based diarization. We next apply this diarization method to extract audio features from all 7,000+ recordings (most of which have no transcripts), to model cognitive impairment (AUC 0.83, spec. 78%, sens. 79%). Finally, we eliminate the need for feature-engineering by training a neural network to learn higher-order representations from filterbank features (AUC 0.85, spec. 81%, sens. 82%). Our speech models exhibit strong performance and are comparable to the baseline demographic model (AUC 0.85, spec. 93%, sens. 65%). Further analysis shows that our neural network model automatically learns to detect specific speech activity which clusters according to: pause followed by onset of speech, short burst of speech, speech activity in high-frequency spectral energy bands, and silence.
by Tuka Alhanai.
Ph. D.
Ph.D. Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science

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40

Amiri, Mohsen. "Cervical musculoskeletal impairment in frequent intermittent headache /." [St. Lucia, Qld.], 2003. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18168.pdf.

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Pourmand, Pejhman, and Reza Khazeni. "Impairment test av goodwill : Användning av diskonteringsräntan." Thesis, Södertörn University College, School of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2593.

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Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.

Problem: Noterade börsbolag utför ett impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill är aktuellt eller inte. Diskonteringsräntan är en viktig faktor vid Impairment test. Trots detta test utför inte de flesta företag nedskrivningar.

Varför gör inte företag några nedskrivningar kan det bero på att en praxis utvecklats?

Hur bestämmer företag diskonteringsräntan och varför, vilka är dess komponenter?

Syfte: Med denna undersökning är att beskriva systematiskt hur företag tar fram sina valda diskonteringsräntor för omprövning av goodwill, kan detta bero på en praxisutveckling eller av andra omständigheter. Vi vill även undersöka vilka metoder företag använder sig för att ta fram dess diskonteringsränta samt dess komponenter.

Metod: Undersökningen i denna uppsats har främst utgått från en kvantitativ enkätundersökning, även vetenskapliga tidskrifter samt skriftliga källor har använts.Totalt kontaktades 108 stycken noterade företag på Stockholms börs.

Slutsatser: Det har visat sig att företag använder sig av förväntade kassaflöden vid framtagning av dess diskonteringsränta och WACC modellen. Impairment test har visat sig vara av betydelse då det ger en mer rättvisande bild och överblick på goodwill.

Background: Following the introduction of IFRS, has given rise to some changes towards the previous accounting rules in Sweden. As of January 1 year 2005, all listed companies move to IFRS 3 Business Combinations. This means that goodwill is not to be amortized as done previously. Now annually there has to be an Impairment test of goodwill in order to investigate whether there is need for impairment or not. The discount rate is used for impairment testing of goodwill and is an important factor in calculating the discounted value of cash flows.

Problem: Public listed company doing an impairment test of goodwill is done to examine whether the impairment of goodwill is relevant or not. The discount is an important factor in Impairment test. Although it's showed that most companies do not need to write down goodwill. Why do not some companies write-down goodwill, is it maybe that a practice developed? How do companies discount and why? What are its components?

Purpose: This study is to describe systematically how firms develop their selected discount rates for review of goodwill, is it maybe due to a practice development or other circumstances. We also want to explore the methods companies use to develop its discount rate and its components.

Method: The study in this thesis has mainly been based on a quantitative survey, including scientific journals and written sources. 108 companies listed on the Stockholm stock exchange were contacted.

Conclusions: It has been shown that companies use the expected cash flows at the development of its discount rate and WACC model. Impairment tests have also proved to be of importance since it gives a more accurate picture and overview of goodwill.

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Jemtå, Lena. "Children and Adolescents Living with Mobility Impairment." Doctoral thesis, Uppsala universitet, Rehabiliteringsmedicin, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9289.

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Aim: This thesis aims to describe perceived overall well-being, coping strategies, experiences of intimacy and sexuality, and global and dimension-specific self-esteem among children and adolescents with mobility impairment. Methods: The study included 141 children and adolescents aged 7–18 years with mobility impairment. Data was gathered by comprehensive semi-structured interviews and the self-report inventories “Children’s Coping Strategies Checklist” (CCSC) and “I Think I am”. Perceived overall well-being was measured by the nine-grade visual “Snoopy scale”. Motor function and pain were measured by the BL motor assessment, and independence or dependence by Katz Index of Independence in Activities of Daily Living. Results: The majority reported a favourable level of perceived overall well-being and positive global and dimension-specific self-esteem. Lower global self-esteem was significantly related to: greater age, being a first-generation immigrant, having an acquired disease or injury and experience of pain, while lower level of perceived overall well-being was significantly related to all of these in addition to not living with both parents. Generally, children and adolescents identified themselves as sexual beings and most expressed future aspirations as living together with partner having children. However, many had limited or no experience of partner-related intimacy and sexual activities, and socio-demographic and disability characteristics had a marginal influence. A history of sexual abuse was reported by 7% in the age cohort 13–18 years. A four-dimensional model of coping strategies including “active coping”, “distraction”, “avoidance” and “support seeking” strategies provided an adequate fit to the CCSC data. Three of the four strategies, all except “avoidance”, were significantly related to several demographic and disability features. Well-being was not significantly related to coping strategies, although the higher the trust in the strategies, the higher the estimation of well-being. Conclusion: The understanding of vulnerability factors as well as identification of coping strategies among children and adolescents with mobility impairment is essential for providing proper care, treatment and support during childhood and adolescence.

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Robson, Holly. "Investigating the comprehension impairment in Wernicke's aphasia." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/investigating-the-comprehension-impairment-in-wernickesaphasia(ed866bcc-714f-496a-bf1b-1f5681850bb1).html.

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Wernicke’s aphasia (WA), an acquired impairment of language comprehension and word repetition, results from a cerebrovascular accident to the left temporoparietal junction. The disorder has been important to the development of neurobiological models of language, however neuropsychological investigations into the nature of the comprehension impairment have been limited. This thesis presents a series of four experiments, investigating the comprehension impairment in WA. Chapter 3, a behavioural neuropsychological study, investigates existing hypotheses of the comprehension impairment in WA: a phonological breakdown, a semantic breakdown, a dual phonological-semantic breakdown. A case series comparison methodology is utilised. Participants with WA are compared to participants from two other clinical, comprehension impaired groups: semantic dementia and semantic aphasia. Semantic dementia and semantic aphasia provide neuropsychological models of semantic breakdown, affecting semantic representations and semantic control respectively. Individuals with WA showed disrupted non-verbal semantic analysis of a similar magnitude to that in semantic dementia and semantic aphasia and of a qualitatively similar nature to that in semantic aphasia. A significantly greater impairment on assessments which required acoustic-phonological analysis was found for individuals with WA compared to semantic aphasia. Overall a dual breakdown in acoustic-phonological and semantic control best accounted for the comprehension impairment in WA. In Chapter 4, direct evidence was sought for a link between acoustic-phonological non-word analysis and auditory comprehension in WA. A novel test of non-word discrimination was created which was perceptually graded so as to provide a sensitive measure in severely impaired participants. Individuals with WA were significantly impaired at non-word discrimination compared to age and hearing matched control participants who performed at ceiling. The degree of non-word discrimination/acoustic-phonological analysis impairment correlated with auditory comprehension in WA. Chapter 5 investigated the extent to which the established acoustic-phonological impairment in WA was grounded in a more fundamental deficit in non-verbal auditory analysis. The capacity to detect structural changes in non-verbal auditory stimuli was measured. Participants with WA had an impaired capacity to detect differences in all but the most structurally simple auditory stimuli, compared to control participants. The degree of this impairment correlated with the degree of auditory comprehension impairment in the WA group. Chapter 6 revisits the semantic impairment observed in WA. Functional magnetic resonance imaging was used to investigate the residual neural networks recruited by individuals with WA, when performing a semantic animate-inanimate judgment task. Large portions of the inferior and anterior temporal lobes bilaterally were activated, regions remote from the lesion in WA. Age matched control participants recruited similar regions; however the activation in WA participants was significantly stronger. This indicated greater reliance on the residual semantic network in WA in response to damage to posterior temporoparietal semantic regions. The results from this series of studies indicated that the primary deficit in WA is one of impaired acoustic analysis and co-morbid damage to a phonological system. Additional disruption occurs to the semantic control network, which regulates the task directed use of semantic representations. A combination of all three factors accounts for the comprehension impairment in WA and it is the relative contributions of each factor that accounts for behavioural variation between individuals.

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Wald, Jaye Loree. "Neuropsychological impairment and driving performance in dementia." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ34466.pdf.

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Young, Karen Wei Hing. "Meal patterns of seniors with cognitive impairment." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0002/MQ46137.pdf.

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Al-Dahwi, Zaineb. "Impairment of protective immunity to intestinal helminthiases." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2007. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.

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Frykholm, Carina. "Clinical and Genetic Studies of Hearing Impairment." Doctoral thesis, Uppsala : Acta Universitatis Upsaliensis : Universitetsbiblioteket [distributör], 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8290.

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Cupples, Sarah Anne. "Social cognition in children with visual impairment." Thesis, Goldsmiths College (University of London), 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.248371.

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Lecluyse, Wendy. "Enhanced procedures for assessment of hearing impairment." Thesis, University of Essex, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.495791.

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Booth, Alison. "Mild cognitive impairment : Neuropsychological and electrophysiological investigations." Thesis, Bangor University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.528324.

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Dissertations / Theses on the topic 'Impairment'

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