Yes / This study examined the effects of providing cues to facilitate autobiographical memory retrieval in Parkinson's disease. Previous findings have shown that individuals with Parkinson's disease retrieve fewer specific autobiographical memories than older adult controls. These findings are clinically significant since the quality of autobiographical memory is linked to identity and sense of self. In the current study, 16 older adults with Parkinson's disease without dementia and 16 matched older adult controls were given 3 min in which to recall autobiographical memories associated with five different time periods and to give each memory a short title. Participants were later asked to retrieve the memories in three phases: firstly in a free recall phase; secondly in response to general cues (time periods) and finally in response to specific cues (the short titles previously given). The number of memories and the quality of the memory (general or specific) was recorded in each condition. Compared with matched older adult controls, the Parkinson's disease group was impaired in retrieving the memories that they had previously given in the free recall phase and in response to general cues. The performance of the group with Parkinson's disease was only equivalent to the older adults when they retrieved memories in response to self-generated cues. The findings are discussed in relation to theories of autobiographical memory and the neuropsychology of Parkinson's disease.

No / PURPOSE. To determine the influence of cataractous and refractive blur on postural stability and limb-load asymmetry (LLA) and to establish how postural stability changes with the spatial frequency and contrast of the visual stimulus. METHODS. Thirteen elderly subjects (mean age, 70.76 ± 4.14 [SD] years) with no history of falls and normal vision were recruited. Postural stability was determined as the root mean square [RMS] of the center of pressure (COP) signal in the anterior¿posterior (A-P) and medial¿lateral directions and LLA was determined as the ratio of the average body weight placed on the more-loaded limb to the less-loaded limb, recorded during a 30-second period. Data were collected under normal standing conditions and with somatosensory system input disrupted. Measurements were repeated with four visual targets with high (8 cyc/deg) or low (2 cyc/deg) spatial frequency and high (Weber contrast, ¿95%) or low (Weber contrast, ¿25%) contrast. Postural stability was measured under conditions of binocular refractive blur of 0, 1, 2, 4, and 8 D and with cataract simulation. The data were analyzed in a population-averaged linear model. RESULTS. The cataract simulation caused significant increases in postural instability equivalent to that caused by 8-D blur conditions, and its effect was greater when the input from the somatosensory system was disrupted. High spatial frequency targets increased postural instability. Refractive blur, cataract simulation, or eye closure had no effect on LLA. CONCLUSIONS. Findings indicate that cataractous and refractive blur increase postural instability, and show why the elderly, many of whom have poor vision along with musculoskeletal and central nervous system degeneration, are at greater risk of falling. Findings also highlight that changes in contrast sensitivity rather than resolution changes are responsible for increasing postural instability. Providing low spatial frequency information in certain environments may be useful in maintaining postural stability. Correcting visual impairment caused by uncorrected refractive error and cataracts could be a useful intervention strategy to help prevent falls and fall-related injuries in the elderly.

Yes / The health and well-being benefits of outdoor nature-based activity are increasingly recognised, but older people with cognitive impairment face significant barriers to access. The ENLIVEN project aims to promote access by gathering evidence and coproducing guidance for activity providers. As part of this project, we conducted a scoping review to characterise the types of outdoor nature-based activity for older people with dementia and other forms of cognitive impairment for which research evidence is available and the range of outcomes is examined. The protocol is available online. We systematically searched relevant databases from 1st January, 2009, to 20th October, 2022, and screened articles against the following criteria: participants were older people aged 65 and above with cognitive impairment arising from dementia or another health condition. The study described the formal provision of outdoor nature-based activity away from the person’s usual place of residence, and at least one outcome of participation in the activity was evaluated. Twenty-eight articles met inclusion criteria, all focused on people with dementia. In most cases, participants were attending day care or living in residential care, and sample sizes ranged from 4 to 136. Activities fell into three groups: green day care (fifteen articles), equine-assisted interventions (seven articles), and community nature-based activities (six articles). Outcome domains explored were connection with nature, activity engagement, impacts on clinical symptoms, functional ability, physical, psychological and social health,, and quality of life. Outdoor nature-based activity can be offered as an opportunity for meaningful occupation to enrich daily life, as a framework for day care provision, or as an intervention to address clinical needs. The evidence base for green day care is relatively established, but the potential for addressing specific clinical needs remains to be explored. The paucity of evidence regarding community provision, especially for those not attending formal care settings, suggests the need for effective knowledge exchange to stimulate initiatives in this area. / UK Research and Innovation (UKRI) Healthy Ageing Challenge and UKRI/Economic and Social Research Council (ESRC) through Grant ES/V016172/1.

2005 implementerades de nya regleringar för hur företag som använder IFRS som regelverk ska hantera goodwillposten. Tidigare linjära avskrivningar förbjöds och ersattes av en årlig prövning av goodwillvärdet för att se ifall nedskrivningsbehov förelåg. Regelverket infördes för att öka jämförbarheten företag emellan och för att minska väsentligheten på den svårbehandlade och ofta resurskrävande posten. Dessa svårigheter öppnar upp för subjektivitet i behandlandet av goodwill som ger företagsledningar möjlighet att manipulera redovisningen för egen vinning. Utifrån tidigare forskning har en teoretisk referensram tagits fram och utifrån denna har frågeställning och hypoteser arbetats fram. Studien inriktar sig och fokuserar på faktorerna kapitalstruktur och företagsstorlek. Undersökningen genomfördes med hjälp av ett systematiskt slumpmässigt urval över Nasdaq OMX Stockholm, med ett totalt urval på 50 företag. Årsredovisningar studerades för att ta fram nyckeltal som sedan beräknades och sattes in i statistiska tester för att besvara ställda hypoteser. Resultatet visar att utifrån observationer av skillnader mellan bolag som skriver ned goodwill kontra inte, kan ställda hypoteser bekräftas då empirin står i relation med teorin. Detta kan dock inte bekräftas genom statistiska tester, där en för svag signifikans uppstår. Faktorer som kapitalstruktur och företagsstorlek indikerar därför utifrån observationer, att ligga till grund för hur nedskrivningar av goodwill genomförs. Detta för att exempelvis kunna påverka resultatet och på så sätt kunna ge fördelar för företaget. Studiens resultat visar på att det subjektiva utrymmet i goodwillhanteringen existerar, vilket medför att det kan finnas anledning att tro att goodwillposten i vissa företag kan vara övervärderad. / In 2005, the new regulations were implemented for how companies using IFRS as a regulatory framework should handle the corporate goodwill. Previous straight-lined depreciation was banned and replaced by an annual review of the goodwill value to see if there was any need for impairment. The rules were introduced to increase comparability between companies and to reduce the importance of the difficult and often resource demanding section. These difficulties open for subjectivity in the treatment of goodwill that allows management to manipulate the accounting for their own gain. Based on previous research, a theoretical framework has been developed and from this the framed questions and hypotheses have been worked out. The study focuses on the factors capital structure and company size. The survey was conducted using a systematic random selection of Nasdaq OMX Stockholm, with a total selection of 50 companies. Annual reports were studied to produce key performance indicators which later were calculated and included in statistical tests to answer the hypotheses. The result shows that based on observations of differences between companies that makes a goodwill impairment versus not, assumed hypotheses can be confirmed as the empiricism is in relation to the theories. However, this can’t be confirmed by statistical tests, which is too weak of significance level. Factors such as capital structure and company size indicate therefore, based on observations, the basis for the goodwill impairment. This, for example, to influence the result to give benefits to the company. The study shows that the subjective space in goodwill management exists, which means there may be reason to believe that companies goodwill may be overvalued.

Probability of Impairment, or Probability of Default, is the ratio of how many customers within a segment are expected to not fulfil their debt obligations and instead go into Default. This is a key metric within banking to estimate the level of credit risk, where the current standard is to estimate Probability of Impairment using Linear Regression. In this paper we show how this metric instead can be estimated through a classification approach with machine learning. By using models trained to find which specific customers will go into Default within the upcoming year, based on Neural Networks and Gradient Boosting, the Probability of Impairment is shown to be more accurately estimated than when using Linear Regression. Additionally, these models provide numerous real-life implementations internally within the banking sector. The new features of importance we found can be used to strengthen the models currently in use, and the ability to identify customers about to go into Default let banks take necessary actions ahead of time to cover otherwise unexpected risks. / Titeln på denna rapport är En jämförelse av maskininlärningstekniker för uppskattning av Probability of Impairment. Uppskattningen av Probability of Impairment sker genom identifikation av låntagare som inte kommer fullfölja sina återbetalningsskyldigheter inom ett år. Probability of Impairment, eller Probability of Default, är andelen kunder som uppskattas att inte fullfölja sina skyldigheter som låntagare och återbetalning därmed uteblir. Detta är ett nyckelmått inom banksektorn för att beräkna nivån av kreditrisk, vilken enligt nuvarande regleringsstandard uppskattas genom Linjär Regression. I denna uppsats visar vi hur detta mått istället kan uppskattas genom klassifikation med maskininlärning. Genom användandet av modeller anpassade för att hitta vilka specifika kunder som inte kommer fullfölja sina återbetalningsskyldigheter inom det kommande året, baserade på Neurala Nätverk och Gradient Boosting, visas att Probability of Impairment bättre uppskattas än genom Linjär Regression. Dessutom medför dessa modeller även ett stort antal interna användningsområden inom banksektorn. De nya variabler av intresse vi hittat kan användas för att stärka de modeller som idag används, samt förmågan att identifiera kunder som riskerar inte kunna fullfölja sina skyldigheter låter banker utföra nödvändiga åtgärder i god tid för att hantera annars oväntade risker.

Although not all persons with mild cognitive impairment (MCI) go on to develop Alzheimer's disease (AD), MCI is recognized as an early stage of AD. The effects of AD are devastating to all concerned. Research has identified that recognition of AD in its earliest stages and institution of known treatment modalities can forestall the ultimate outcome. Identification of the first subtle signs of MCI can assist in the recognition of this prodromal phase, and allow for institution of therapy while still in the initial stages. Unfortunately, the development of MCI is insidious in nature, thus making it difficult to detect. The purpose of this study was to identify areas of functional decline that occur in MCI in an effort to improve its early identification. A mixed-methods design that combined qualitative and quantitative methods was used. Fifty-three participants with memory complaints were interviewed using a semi structured interview technique with open-ended questions, the Montreal Cognitive Assessment (MoCA), the Geriatric Depression Scale (GDS) and a list of eighty-five items previously identified as indicative of functional decline. Twenty-nine persons were divided into two groups: 1) those identified as probable MCI (consensus diagnosis) (n=15) and possible MCI (based on screening examination) (n=14) and 2) those identified as Normal (no cognitive impairment) (n=10), and their subjective functional deficits compared. The findings suggest that there were certain areas of functional decline more commonly experienced by persons in the MCI group than by unimpaired. These include difficulty recalling details of information and forgetting conversations. There were also other changes identified, such as adaptations on the part of persons with MCI (an increased dependence on memory aids, for example, lists and calendars) and a dec rease in social activities leading to an increase in social isolation. Additionally identified were functional activities that appear to remain intact in persons with early MCI. This study highlights the subtlety with which MCI assaults the functional abilities of individuals, thus making its early identification problematic. The results of this study will contribute by providing information that will help professionals who are assessing persons experiencing memory issues for the possible presence of MCI. Additionally, it is hoped that these findings will assist in the development of a measurement tool designed to assess for possible MCI. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015. / FAU Electronic Theses and Dissertations Collection

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-10T11:33:44Z No. of bitstreams: 1 Evandro Rossi Canivezi.pdf: 3144731 bytes, checksum: 57b161426a9189d67735d8539d80cceb (MD5) / Made available in DSpace on 2017-01-10T11:33:44Z (GMT). No. of bitstreams: 1 Evandro Rossi Canivezi.pdf: 3144731 bytes, checksum: 57b161426a9189d67735d8539d80cceb (MD5) Previous issue date: 2017-12-15 / The present work refers to the application of the "Impairment test" in a CGH - Hydroelectric Generating Center and aims to understand the condition of this asset, demonstrating the benefit that will be generated by this. The specific objectives of this research include adjusting this fixed asset to its real future economic return capacity, ascertaining that this asset is not recorded in the accounting for a value higher than that recoverable and analyzing whether the book value was recovered or if it is recovered Overvalued, subject to the recognition of losses. The research methodologies used in this work were qualitative and quantitative analysis, besides a case study. The study focuses on two research methodologies regarding the procedures, being carried out research and survey of the information pertinent to the universe to be researched. For the application of the "Impairment test", the amounts presented in the balance sheet and other information provided by the management area of the entity were considered. In the topic "analyzes and discussions", it is possible to observe the impacts, the form of elaboration and disclosure by the organizations and the comments related to this methodology / O presente trabalho refere-se à aplicação do “Impairment Test” em uma CGH - Central Geradora Hidrelétrica e visa compreender a condição deste ativo, demonstrando o benefício que será gerado por este. Os objetivos específicos desta pesquisa compreendem adequar este determinado ativo imobilizado a sua real capacidade de retorno econômico futuro, averiguar que este ativo não esteja registrado contabilmente por um valor superior àquele passível de ser recuperado e analisar se o valor contábil foi recuperado ou se o mesmo se encontra superavaliado, sujeitando-se o ativo ao reconhecimento de perdas. As metodologias de pesquisa utilizadas neste trabalho foram análise qualitativa e quantitativa, além de estudo de caso. Enquadram-se no estudo, duas metodologias de pesquisa quanto aos procedimentos, sendo realizadas pesquisa e levantamento das informações pertinentes ao universo a ser pesquisado. Para aplicação do “Impairment Test”, foram considerados os valores apresentados no Balanço Patrimonial e demais informações fornecidas pela área de gestão da entidade. No tópico “análises e discussões”, é possível observar os impactos, a forma de elaboração e disclosure por parte das organizações e comentários relacionados a essa metodologia

Frontal lobe atrophy (FLA) is associated with late-life depression and cognitive impairment, although the pathogenesis of FLA in stroke is unclear. In an aim to ascertain whether FLA is affected by WMLs, we analyzed the MRIs of 471 Chinese ischemic stroke patients. Lobar atrophy was defined by a widely-used visual rating scale. WML severity was rated using the Fazekas scale. There was no correlation between PVH and DWMH and temporal and parietal atrophy. The results of this study suggest that FLA in ischemic stroke may be associated with SVD. / Poststroke depression (PSD) is the most common form of poststroke psychiatric morbidity. Small subcortical infarcts (SSIs) can result from small vessel disease (SVD) and large artery disease (LAD). No study has yet explored PSD in different etiological types of SSIs. To address this gap, 127 patients with SSIs resulting from LAD or SVD were examined. PSD was evaluated with the Geriatric Depression Scale (GDS) three months after stroke. The LAD group had a significantly higher frequency of PSD, and LAD was found to be a significant independent risk factor for PSD. This study suggests that cerebral blood perfusion may play an important role in PSD. / Post-stroke emotional lability (PSEL) is a distressing and embarrassing complaint among stroke survivors. Lesions located in various cortical and subcortical areas are thought to be involved in the pathophysiology of PSEL.The clinical significance of microbleeds (MBs) in the development of psychiatric conditions following stroke is unknown. We carried out a study to examine the association between PSEL and MBs in 519 Chinese patients with acute ischemic stroke admitted consecutively. PSEL was evaluated three months after the index stroke, and the number and location of MBs were evaluated with MRI. According to Kim's criteria, 74 (14.3%) of the patients had PSEL. Our results suggest that MBs in the thalamus may play a role in the development of PSEL. The importance of MBs in PSEL and other psychiatric conditions in stroke survivors warrants further investigation. / The first study reported in this thesis involved 328 Chinese ischemic stroke patients who were administered a series of neuropsychological tests covering seven domains three months after stroke. Two hundred and fifty-six of these patients were followed-up for one year. Volumetry of the infarcts, WMLs, and hippocampus atrophy on magnetic resonance imaging (MRI) was conducted. The prevalence of cognitive impairment was 54.9% at baseline and 52.4% at the one-year follow-up, although most of the patients (85.5%) remained cognitively stable. The evolution of cognitive impairment no dementia (CIND) at the one-year follow-up was bidirectional, with 11.2% progressing to dementia and 21.0% reverting to cognitive intact. WMLs volume rather than hippocampal volume was a significant predictor of cognitive impairment, cognitive decline, and delayed dementia. WMLs also had an independent effect on executive function, attention, visual memory, visuoconstruction, and visuomotor speed. / This thesis investigates the clinical and imaging characterization of cognitive impairment and psychiatric morbidity in Chinese stroke patients. The conclusions of the studies reported herein can be summarized as follows. (1) The prevalence of cognitive impairment is high among Chinese poststroke patients, but most remain cognitively stable at one year after stroke; WMLs rather than hippocampal atrophy predict cognitive impairment, longitudinal cognitive decline, and delayed dementia; (2) DLPFC atrophy is correlated with poor verbal fluency in elderly women with stroke, but not in their male counterparts; (3) LAD may be associated with PSD in patients with small subcortical infarcts; (4) MBs in the thalamus are associated with PSEL; (5) frontal lobe infarction and diabetes may be risk factors of insomnia symptoms in stroke patients; and (6) FLA in ischemic stroke may be associated with SVD. (Abstract shortened by UMI.) / Chen, Yangkun. / Adviser: Wai Kwong Tang. / Source: Dissertation Abstracts International, Volume: 72-04, Section: B, page: . / Thesis (Ph.D.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 217-238). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.

<p> </p><p><strong>Bakgrund: </strong>Sedan den 1 januari 2005 ska samtliga noterade bolag i Sverige tillämpa reglerna i IFRS vid upprättande av årsredovisning. Det innebär att goodwill inte längre ska skrivas av med samma belopp varje år över dess nyttjandeperiod, utan anses istället ha obestämbar nyttjandeperiod och ska testas minst årligen för nedskrivningsbehov. I och med denna regelövergång har den svenska redovisningen anpassats till den internationella och syftet är bland annat att öka jämförbarheten mellan bolag i olika länder. I en studie av Gauffin och Thörnsten (2010) kunde de visa att amerikanska noterade bolag skrev ned 30 procent av total goodwill under 2008, medan svenska noterade bolag endast skrev ned 1,5 procent. 2008 var ett år som i mångt och mycket präglades av en finansiell kris och påverkade bolag i både USA och Sverige. Trots det, samt att reglerna för hur goodwill ska hanteras är i stort sett identiska, är det ändå stora skillnader mellan länderna med avseende på nedskrivning.</p><p><strong>Syfte: </strong>Syftet med studien är att förklara de förhållandevis låga nedskrivningar av goodwill som gjorts bland noterade företag på Stockholmsbörsen under år 2008 samt att förklara hur svenska företag resonerar kring goodwill.</p><p><strong>Genomförande: </strong>Studien omfattar en genomgång av årsredovisningar för åren 2007-2009 upprättade av samtliga noterade företag på Stockholmsbörsen, varigenom uppgifter samlats om bolagens goodwill och nedskrivningar etcetera. Till det har intervjuer gjorts med sex olika företag samt med tre experter.</p><p><strong>Resultat: </strong>Studien har lett fram till ett antal möjliga förklaringar till de förhållandevis låga nedskrivningarna i Sverige under år 2008. Den främsta förklaringen tycks dock ligga i att det finns en brist på granskning av noterade företag i Sverige. Goodwill och nedskrivningsprövning verkar inte vara något som bolagen vill lägga någon vidare tid och energi på, för att värderingen ska göras på ett tillförlitligt sätt. Ett sådant synsätt skulle med all rimlighet ändras om de svenska företagen stod under övervakning i en större utsträckning, så som amerikanska bolag gör. På så sätt kan en felaktig hantering av goodwill leda till konsekvenser för företagen, vilket pressar dem att tillämpa gällande regler så som det är tänkt.</p><p> </p> / <p> </p><p><strong>Background:</strong> Since January 1st 2005 all public companies in Sweden must apply the international rules IFRS in their annual reports. That means that goodwill is no longer amortized with the same amount every year over its useful life, but is instead considered to have an indefinite life and should be tested at least annually for impairment. Due to this rule transition, the rules for accounting in Sweden have converged with the international rules and one aim is to increase the comparability between companies in different countries. A study made by Gauffin and Thörnsten (2010) showed that the impairments made by American public companies composed by 30 percent of the total value of goodwill in 2008, while the corresponding percentage in Sweden the same year was only 1,5. 2008 was the year when the financial crisis began, which affected companies in both the US and in Sweden. Despite of that, and that the rules for goodwill accounting are basically the same, there is still a significant difference between the two countries in regard to impairment charges of goodwill.</p><p><strong>Aim:</strong> The aim of this study is to explain the relatively low impairment charges of goodwill among companies listed at Stockholmsbörsen in the year of 2008, and to explain how Swedish companies view on goodwill.</p><p><strong>Completion:</strong> This study includes a review of the annual reports for 2007-2009 from all companies listed on Stockholmsbörsen, where data related to the companies goodwill and impairment tests has been collected. Also, interviews have been done with six different companies and three experts.</p><p><strong>Results: </strong>The study has generated several possible explanations for the relatively low impairment charges in Sweden in 2008. The main explanation seems to be related to the fact that there is a lack of scrutiny for public companies in Sweden. Goodwill and impairment test is something that the companies doesn´t want to put much time and effort into, in order to make a reliable valuation. This behaviour would most reasonably change if the Swedish companies were more scrutinized, like the American companies are. In that way, an inaccurate valuation of goodwill would lead to consequences for the companies, which pressures them to apply the rules as it is supposed to.</p><p> </p>

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