No description available.

Bakgrund: 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. Syfte: 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. Genomförande: 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. Resultat: 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. / Background: 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. Aim: 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. Completion: 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. Results: 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.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value. The value of goodwill should be allocated to cash generating units or groups of cash generating units expected to benefit from goodwill, that is, achieve future positive payment surplus. The purpose of this study is to investigate whether goodwill impairment in Swedish listed companies is reflected in equity returns and to investigate in which quarter impairment is recognized and published. All companies listed on the Stockholm´s Large, Mid and Small Cap lists in 2011 were examined and goodwill impairment of the listed companies was studied over a five year period between years 2007 – 2011. A. Craig MacKinlays standard in event studies was used, where the cumulative average abnormal return (CAAR) was calculated to further carry out a hypothesis testing. The study shows an average reduction in yield of 1, 49 percent, but no statistically significant association between goodwill impairment and stock returns was found. The study also shows that goodwill impairment most frequently is published in the first quarter and that it is reported in the fourth quarter of previous year.

No description available.

BACKGROUND: Oral communication impairments (OCIs) are a common childhood problem with often long-term negative outcomes for both the child and society. Despite the growing body of knowledge about the epidemiology of this problem, the shift from traditional treatment approaches to population based approaches to management has been slow. One suggested reason for this is a lack of community based population data on such problems with which to plan services more broadly. AIM: The aim of this thesis is to contribute to the population knowledge of children with OCIs by developing and trialing a data collection method at a community level. LITERATURE REVIEW: One of the major issues in understanding OCIs from a population perspective is the disparate and often incongruent nature of epidemiological data reported in the literature. Five areas of epidemiological research were reviewed in order to critically evaluate the existing evidence base and identify gaps for further research. The five areas reviewed were: Prevalence (Regardless of the methodology used to collect prevalence data, OCIs have been described as a common childhood problem), Life Course (Children with OCIs often have ongoing communication problems and are at risk for poorer life outcomes in social, educational and occupational domains), Comorbidities (OCIs rarely occur in isolation and most children will have other developmental or health issues), Risk factors (There is no one easily definable cause of OCIs, however, genetic and environmental factors appear to increase the risk of OCI in the general population), and Service use (Only around half of children with recognised OCIs will access specialist intervention services).The review concluded that local community data measuring the 'burden', or impact, of the problem, comorbidities and service use in children with and without OCIs would assist in service planning. Therefore a methodology would need to be developed which addressed these issues.A further review of the literature considered this methodology development with specific reference to the issues of study design, sampling and identification of OCIs. The review concluded that a cross-sectional survey design of a community sample could provide the necessary data. Parent and teacher report was suggested as a method for identifying OCIs in surveys, however, a tool needed to be developed and trialed to ensure this method was effective, valid and reliable. PILOT STUDY: A survey tool for parents was designed which included the Child Health Questionnaire (PF - 28), questions relating to socio-demographic features, health and development conditions, service use and specifically developed questions regarding OCIs. The survey methodology was trialed in one school and one childcare centre. The results of the study were reviewed and suggestions made for methodological changes before a community trial was carried out. The reliability and validity of the questions designed to identify OCIs was assessed in a number of ways. Test-retest reliability of parent completed questionnaires proved to be good. Interrater reliability was examined by comparing parent and teacher responses. Parents and teachers agreed on identification of OCI in over 75% of cases for each of the OCIs studied. Criterion validity was assessed by comparing parent report to speech pathologist evaluation in a clinical sample and by comparing parent and teacher report to screening assessments of communication skills in a school sample. Both parents and teachers tended to over-identify children, however, when parent and teacher reports were considered together the validity approached that of the 'gold standard'. Construct validity was assessed by comparing reported OCIs with reports of other developmental conditions known to be commonly comorbid with OCIs. Once again using both parent and teacher report proved to be the most valid method of identifying OCIs using the developed tool. COMMUNITY STUDY: A targeted community survey of 3 to 7 year old children was conducted in a regional centre in Queensland, Australia. Children were sampled through schools and childcare centres. Information letters were distributed to the parents of 898 eligible children. Completed questionnaires were received for 397 children. Teachers completed questionnaires on 375 children which was 42% of the population sampled. Parents and teachers identified OCIs in 16% of the children. However, only 3% of the population were rated by parents or teachers as having severe problems. Over 70% of parents and teachers of children with a reported OCI rated the problem as having an impact on the child's life. Ratings of impact were not related to parent/teacher ratings of severity. Children with OCIs were reported to have significantly more health, developmental and behaviour problems than their peers. Children with OCIs were rated lower by their parents on most aspects of the Child Health Questionnaire (PF-28). In particular, parents reported impacts on their own time and family activities due to the child's problems. No significant differences were found between children with and without reported OCIs on any of the socio-demographic variables studied. Children with reported OCIs used more health and educational services than their peers. Around 60% of children with reported OCIs had seen a speech pathologist, but many parents had also sought advice from a range of other health and educational professionals. Those with two or more OCI conditions were more likely to have seen a professional, however socio-demographic variables did not generally predict service use. Parents reported that the type of service they chose was most commonly influenced by advice from a doctor or teacher. The limitations of this methodology for collecting this type of data are discussed. However despite these limitations data were collected which has major implications for the provision of population based services for children with OCI. CONCLUSION: This thesis has contributed to the understanding of children with OCIs by researching the development of a methodology to study this problem in a defined community sample. The information gained from the literature review and the community study were considered within two models of service provision. The models encompass service delivery from individualised to more population based approaches to the management of OCIs in children. From these models, specific suggestions for the community involved in the study were discussed. This thesis, therefore, provided a survey methodology that is resource efficient in the collection of community data useful in suggesting improved services for children with oral communication impairments.

Ce travail de thèse s’articule autour de trois études complémentaires. La première aborde la validation française d’un test rapide d’évaluation des fonctions supérieures: le Barrow Neurological Institute Screen for higher cerebral functions (B.N.I.S). Cette étude a permis de rendre disponible en langue française un outil rapide qui évalue les fonctions cognitives classiques mais aussi les capacités émotionnelles et sociocognitives, fonctions généralement non intégrées dans ce type de test. La seconde étude, menée auprès de participants présentant un Mild Cognitive Impairment (M.C.I), a ensuite permis de mettre en évidence la nécessité de prendre en compte l’évaluation émotionnelle. Les participants M.C.I présentent un profil spécifique au B.N.I.S., notamment aux subtests d’affectivité, d’orientation, de mémoire et d’auto-évaluation de la performance mnésique. Enfin, la troisième étude analyse les performances de reconnaissance faciale des émotions et de raisonnement social au cours du vieillissement normal, le Mild Cognitive Impairment et la démence de type Alzheimer (DTA) au stade débutant. Nous observons un déclin des capacités de reconnaissance faciale des émotions et de raisonnement social au cours du vieillissement normal qui s’accentue significativement au cours de la DTA. Un profil spécifique est retrouvé pour le M.C.I avec un déclin en raisonnement social mais des capacités de reconnaissance faciale émotionnelle comparables aux sujets âgés du groupe contrôle. L’évaluation des capacités émotionnelles devrait être davantage intégrée aux bilans neuropsychologiques afin de mieux orienter les modalités de prise en charge de la population vieillissante. / This research presents three complementary studies: (1) the french validation of the Barrow Neurological Institute Screen for higher cerebral functions (B.N.I.S), developed by G. Prigatano in 1991. We have assessed 167 subjects from 15 to 84 years within a french population. The goal is :1) to promote a new short screening instrument dedicated to cognitive and emotional functions, usually emotional functions are not integrated in neuropsychological assessments ; (2) to apply the B.N.I.S to Mild Cognitive Impairment (M.C.I) subjects (N=39) in order to highlighted the importance of the emotional assessment in this type of population and found a specific profile at the substests named: affectivity, orientation, memory and self-assessment of the mnesic performance ; (3) to analyze, with more precision, the performance of emotional facial recognition and social reasoning during normal ageing (N=54), M.C.I (N=25) and Alzheimer disease (AD) at the early stage (N=17). A decline of sociocognitive capacities is observed during the ageing and seems to become more important during the course of M.C.I and the AD. A specific profile was found for each group. The assessment of emotional capacities seems relevant and should be more integrated into the neuropsychological assessments, in order to improve diagnosis and to propose the best modalities of care for the ageing population.

[pt] Esta dissertação tem como objetivo principal avaliar o desempenho linguístico de crianças com problemas de aprendizagem, de modo a verificar em que medida essas dificuldades equivalem às características do quadro do DEL (Déficit Específico da Linguagem). Pretende-se ainda avaliar o desempenho de crianças com problemas de aprendizagem por meio de uma tarefa clássica de crenças falsas para caracterização do desenvolvimento da Teoria da Mente (ToM), tendo em vista que esse desenvolvimento tem sido apontado como comprometido diante de um déficit linguístico. Este trabalho também visou a ampliar a amostra de crianças sem queixas de linguagem submetidas à  avaliação por meio do MABILIN (Módulos de Avaliação de Habilidades Linguísticas), em desenvolvimento no LAPAL (Laboratório de Psicolinguí­stica e Aquisição da Linguagem - PUC-RIO), na padronização do teste, de modo a obter-se uma caracterização do desenvolvimento linguístico no Português do Brasil (PB), que possa ser tomada como referência na avaliação de problemas de linguagem e, particularmente, do DEL. Foram avaliadas 30 crianças de cerca de 6 anos de idade, com e sem queixas de aprendizagem, de nível sócio-econômico baixo na rede de ensino público da Secretaria de Estado de Educação do Distrito Federal. Os resultados obtidos mostram que o desempenho de crianças com queixas de aprendizagem foi, de maneira geral, inferior ao das crianças sem queixas de aprendizagem. Tanto em tarefas de compreensão de sentenças simples ativas, passivas reversíveis/irreversíveis, coordenadas, relativas e interrogativas QU, como em tarefas cuja compreensão se faz dependente de concordância de gênero e número, a diferença entre as crianças com queixas de aprendizagem e as crianças sem queixas mostrou-se significativa. Os resultados indicam dificuldades de ordem linguística compartilhadas com o DEL, ainda que o efeito de grupo, independentemente das variáveis linguísticas manipuladas, apontando para um pior desempenho do grupo com queixas de aprendizagem, sugira dificuldades de outra ordem interferindo no desempenho linguístico. O resultado no teste de ToM revela que o grupo de crianças com queixas de aprendizagem, mais do que grupo controle, tem dificuldade em prever a ação de um personagem a partir da atribuição de uma crença falsa a este. Dificuldades no uso de pistas para a solução de tarefas linguísticas e na elaboração de inferências dependentes de ToM pode, portanto, comprometer o desempenho escolar desse grupo. / [en] The primary aim of this dissertation is to evaluate the linguistic performance of 30 children with learning impairment in order to verify the extent to which these difficulties are equivalent to those that characterize the performance of SLI (Specific Language Impairment) children. The performance of children with learning impairment was also evaluated by means of a classic false belief task intended to assess their development as far as Theory of Mind is concerned, since this development has been pointed to be compromised in face of linguistic impairment. Moreover, this research aimed to enlarge the sample of children without language impairment whose linguistic performance is assessed by means of a set of tests (Modules for the Evaluation on Linguistic Abilities), that has been developed in LAPAL (Laboratório de Psicolinguí­stica e Aquisição de Linguagem - PUC-RIO), intended to identify those aspects of language that are particularly affected in SLI Brazilian Portuguese speaking children. The performance of 30 children with and without learning impairment, of low economical background and age average by 6 years old was evaluated at a public school in the outskirts of Brasilia, Federal District, Brazil. The results show that the performance of children with learning impairment was, generally, lower in comparison with children without learning impairment. The performance in comprehension tasks focusing on simple active and passive sentences, reversible/irreversible, coordinated, relative clauses, WH interrogatives, and in tasks focusing on the processing of gender and number agreement was significantly different between children with and without learning impairment. The results indicate linguistics difficulties shared with Specific Language Impairment in the learning impaired group, even though the effect of group, independently of the linguistic variable manipulated, suggests that difficulties of a different order might affect their linguistic performance. The result of the test of false belief task shows that the group with learning impairment, more than the control group, has difficulty in foreseeing the action of a character from a false belief attribution. Difficulties in using clues in the solution of the linguistic tasks and in the elaboration of dependent inferences of ToM can therefore impair the school performance of this group.

Submitted by Luciana Sebin (lusebin@ufscar.br) on 2016-09-30T12:09:20Z No. of bitstreams: 1 DissCDO.pdf: 1926071 bytes, checksum: 3138a073e0b20c8fa9d9b3e4de8690e3 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-13T20:35:47Z (GMT) No. of bitstreams: 1 DissCDO.pdf: 1926071 bytes, checksum: 3138a073e0b20c8fa9d9b3e4de8690e3 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-13T20:36:04Z (GMT) No. of bitstreams: 1 DissCDO.pdf: 1926071 bytes, checksum: 3138a073e0b20c8fa9d9b3e4de8690e3 (MD5) / Made available in DSpace on 2016-10-13T20:36:15Z (GMT). No. of bitstreams: 1 DissCDO.pdf: 1926071 bytes, checksum: 3138a073e0b20c8fa9d9b3e4de8690e3 (MD5) Previous issue date: 2016-02-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Aiming to overcome various barriers faced by disabled people, new standards and laws were created in recent years. Therefore, the concepts of accessibility and inclusion have been more present currently. One of the main rights of people with disabilities refers to the right to education, once this right could provide a citizen to participate more actively in the social context. It was noted that nowadays, the basis of this challenge for accessibility and inclusion, is the potentiality of Digital Technologies of Information and Communication. Thus, this research aims to identify and characterize the role and the use of Digital Assistive Technology resources in education for people with sensory impairment. It was considerated for the proposed analysis, four specific objectives: identify and analyze possible benefits / advantages, challenges / strategies and difficulties / limitations faced by users of assistive technology resources at the institutions analyzed; map and categorize Brazilian initiatives on the use of assistive technology resources to form (or easier) access to scientific knowledge for people with sensory impairment; propose a taxonomic matrix for classification and evaluation of assistive software dedicated for people with visual or hearing impairments; and finally, analyze the role of Assistive Technology for democratization of scientific knowledge of citizens with visual and hearing impairments. The methodology used to achieve the proposed objectives were based in the following approaches: collecting data (bibliographical research, bibliometric study, online questionnaire and semi-structured interviews), Digital Assistive Technologies survey and taxonomic matrix with assistive software. Results highlight some points: although the focus theme of this research is of great importance to disabled people education, there are few scientific studies that deal with this issue; the majority (91.30% - 21) of the specialized institutions in the visual or hearing impairments uses assistive technology resources in its educational activities; the number of Digital Assistive Technologies that can be used in the education of visually impairments people is higher compared to hearing impairments. / Em busca de superar diversas barreiras encontradas por pessoas com deficiência, novas normas e leis foram criadas nos últimos anos e, com isso, os conceitos de acessibilidade e inclusão têm estado muito mais presentes atualmente. Um dos principais direitos das pessoas com deficiência refere-se ao direito à educação, pois, é a partir deste direito que este cidadão pode participar de maneira mais ativa no contexto social. Observamos que, na base dessa luta pela acessibilidade e inclusão, nos dias atuais, está a exploração das potencialidades das Tecnologias Digitais de Informação e Comunicação (TDIC). Sendo assim, esta investigação tem como objetivo identificar e caracterizar o papel e o uso de recursos de Tecnologia Assistiva Digital na educação de pessoas com deficiência sensorial. Para possibilitar a análise, foram estabelecidos quatro objetivos específicos: 1) identificar e analisar possíveis benefícios/vantagens, desafios/estratégias e dificuldades/limitações enfrentados pelos usuários de recursos de Tecnologia Assistiva nas instituições analisadas; 2) mapear e categorizar iniciativas brasileiras sobre o uso de recursos de Tecnologia Assistiva para formar (ou facilitar) o acesso ao conhecimento científico para pessoas com deficiência sensorial; 3) propor uma matriz taxonômica para classificação e avaliação de softwares assistivos voltados para pessoas com deficiência visual ou auditiva; 4) analisar o papel da Tecnologia Assistiva para a democratização do conhecimento científico do cidadão com deficiências visuais e auditivas. Para atingir os objetivos propostos foram utilizados como procedimentos metodológicos: Coleta de dados (pesquisa bibliográfica, estudo bibliométrico, questionário online e entrevista semiestruturada), levantamento de Tecnologias Assistivas Digitais e matriz taxonômica com softwares assistivos. Em relação aos resultados, podemos destacar alguns pontos: ainda que o tema foco desta investigação seja de grande importância para a educação de pessoas com deficiência, poucos são os estudos científicos que abordam esta temática; a maioria (91,30% - 21) das instituições especializadas nas deficiências visual ou auditiva utiliza recursos de Tecnologia Assistiva em suas atividades educacionais; o número de Tecnologias Assistivas Digitais que podem ser utilizadas na educação de pessoas com deficiência visual é muito maior se comparado à deficiência auditiva.

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 / Unrestricted

The submitted thesis deals with ethical aspects of the life of people with severe visual impairment. Since recently, likewise e.g. in medicine, the partner model of cooperation between the social services provider and the receiver is also preferred in the blind and visually impaired rehabilitation, the present state of manners in society was necessarily considered within the ethical deliberation, e.g. the historical development of the interest in people with severe visual impairment, traditional approaches to them, persisting prejudices, the moral field, which in practice project into attitudes and behaviour determining value hierarchy, as well as into the legal field, i.e. into sources and the situation of social legislation relevant for visually impaired people's lives. The theoretical part informs the reader about the fundamental terminology used in special pedagogy, social work and other related branches. Further, it focuses on the theoretical ethical resources applied to the field of the blind and visually impaired rehabilitation, the help of the welfare state embodied in the legislation, and it takes into account the spiritual dimension of the human personality and its significance for the visual impairment acceptance. The practical part contains the quantitative and qualitative research...