Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. The interpretation for goodwill impairments according to IAS 36 has led to findings in studies that show patterns of earnings management and that a possible gap exists between the standard setter’s basic aim of IAS 36 and what actually is done by the practitioners. Purpose: Examine what determines the amount of reported goodwill impairment for firms listed on the Nasdaq OMX Stockholm (OMXS). Method: To fulfil the purpose of the thesis, the authors takes a quantitative research approach by a using a multiple linear regression model. The regression model is based on proxies for economic impairment, earnings management and corporate governance mechanisms from previous literature (Stenheim & Madsen, 2016; AbuGhazaleh, Al-Hares, & Roberts, 2011; Riedl, 2004). The data used for the regression model has been collected from published annual reports of 69 firms listed on the Nasdaq Stockholm OMX (OMXS), between the years 20072016. Conclusion: The findings of the thesis show that the accounting behaviour of “Big Bath” is exercised for firms listed on the Nasdaq Stockholm OMX (OMXS). The proxies for economic impairment have, to some extent, an impact on the amount of reported goodwill impairment, but the majority of the proxies for corporate governance mechanisms does not affect the amount of reported goodwill impairment. These findings might suggest that the standard IAS 36, which regulates the accounting for goodwill, may not entirely fulfil its purpose of creating a more transparent financial reporting.

Introdução: Com o envelhecimento da população mundial projeta-se o crescimento das taxas de doenças potencialmente relacionadas à idade como as demências, especialmente a doença de Alzheimer (DA). Os sujeitos com Comprometimento Cognitivo Leve (CCL) são considerados uma população de risco para desenvolver demência, no entanto, as taxas de incidência de CCL e conversão para demência apresentam considerável variabilidade em parte atribuída a características da amostra e aos diferentes critérios utilizados. Objetivos: Determinar a incidência de demência e Comprometimento Cognitivo Leve em uma coorte de idosos saudáveis de base comunitária; determinar as variáveis demográficas, clínicas e sociais associadas ao desenvolvimento de prejuízo cognitivo, e avaliar o risco de progressão dos indivíduos com Comprometimento Cognitivo Leve para demência comparada com sujeitos cognitivamente normais. Métodos: Os dados foram derivados de uma coorte de idosos residentes na comunidade (N = 345), inicialmente saudáveis e independentes (Estudo PALA - Porto Alegre Longitudinal Aging - study). O seguimento inicial com duração máxima de oito anos teve o objetivo de avaliar a incidência de DA e CCL. Para avaliar a progressão de CCL para DA partimos de 10 anos de seguimento, incluindo os oito anos da primeira análise e consideramos um máximo de 70 meses (média de 45 meses) para avaliar a ocorrência dos novos desfechos. Os participantes que preencheram os critérios de inclusão do estudo e consentiram em participar foram avaliados com uma detalhada entrevista clínica composta de variáveis demográficas, clínicas e sociais. Os sintomas psiquiátricos foram avaliados pela escala SRQ - Self Report Questionnaire, escala MADRS - Montgomery-Asberg Depression Rating Scale e aplicados os critérios para depressão maior do Manual de Diagnóstico e Estatístico de Transtornos Mentais (4ª Edição; DSM-IV). O Mini Exame do Estado Mental (MEEM) e a Escala Clínica de Demência (CDR – Clinical Dementia Rating) foram aplicados para avaliação cognitiva. Adicionalmente a independência para as atividades da vida diária foram acessadas pela escala ADL - Activities of Daily Living. Para diagnóstico dos casos incidentes de doença de Alzheimer foi utilizado os critérios diagnósticos do DSM-IV e do NINCDS/ADRDA, associado à descrição dos critérios de Kawas para DA consistente. Para diagnóstico de Comprometimento Cognitivo Leve, o critério da Clínica Mayo foi aplicado para a primeira análise, e o critério para CCL do tipo Alzheimer (ou DA prodrômica) foi utilizado para a segunda análise tendo em vista a incorporação de dados disponíveis e a evolução dos critérios. As trajetórias possíveis do CCL foram classificadas em três categorias: conversão, estabilização e reconversão. Os sujeitos considerados para a primeira análise - casos incidentes de CCL e DA foram os participantes que apresentavam pelo menos uma visita de seguimento no período de oito anos a partir da linha de base (N = 245) e as análises estatísticas foram baseadas no diagnóstico estabelecido na última visita de seguimento. Para os falecidos durante o período, dados retrospectivos foram obtidos através de uma entrevista telefônica com um informante confiável. Os dados clínicos e demográficos de linha de base foram utilizados para cálculo dos fatores preditivos dos desfechos do estudo. Para a segunda análise – risco de conversão de CCL para DA – trajetórias do CCL, a amostra foi composta dos 21 indivíduos que desenvolveram CCL e 220 indivíduos cognitivamente normais (N = 241). Resultados: Os resultados da primeira análise mostraram taxa de incidência de CCL de 13,2 por 1.000 pessoas-ano e incidência de DA de 14,8 por 1.000 pessoas-ano. O desenvolvimento de prejuízo cognitivo foi associado com educação (razão de chance [RC] = 0,86) e o escore do MEEM de base (RC = 0,81). Os resultados da segunda análise mostraram que dos 21 sujeitos com CCL, 38% desenvolveram demência, 24% permaneceram estáveis e 38% melhoraram. A taxa de conversão anual para DA foi de 8,5%, CCL foi associado significativamente a maior risco de conversão para DA (HR = 49,83; p = 0,004), mesmo ajustado para idade, escolaridade, sexo e escore no MEEM. Conclusão: A incidência de DA nessa amostra foi maior do que a descrita em estudo prévio realizado no Brasil, mas está dentro da variabilidade observada internacionalmente. Escores mais baixos no Mini Exame do Estado Mental na linha de base, mesmo que dentro da normalidade, e níveis mais baixos de educação foram preditores da ocorrência de prejuízo cognitivo. Quanto à trajetória do CCL, independentemente da heterogeneidade observada, os participantes com CCL do tipo Alzheimer apresentaram risco significativamente maior de desenvolver demência na DA, demonstrando o impacto do uso destes critérios que enfatizam o comprometimento da memória episódica de longo prazo e buscam identificar sujeitos com maior probabilidade de ser portadores de patologia Alzheimer. / Background: The increase of the rates of age-related diseases as dementia, especially Alzheimer's disease (AD), is projected with the aging of the world population. Subjects with Mild Cognitive Impairment (MCI) are considered a population at risk for developing dementia. However, MCI incidence rates and rates of conversion to dementia have shown considerable variability that could be partially attributed to characteristics of the sample and to different criteria. Objective: To determine the incidence of dementia and mild cognitive impairment in a cohort of community-based healthy elderly individuals; to determine the demographic, clinical and social variables associated with the development of cognitive impairment; and to assess the risk of progression of individuals with mild cognitive impairment to dementia compared with cognitively normal subjects. Methods: Data were derived from a cohort of elderly community residents (N = 345), who were initially healthy and independent (PALA – Porto Alegre Longitudinal Aging – study). The follow-up of a maximum of eight years was used to evaluate the incidence of AD and MCI. To evaluate the progression of MCI to dementia due to AD we set off the 10-year follow-up, including the previous 8-year of the first analysis, and consider the maximum of 70 months (mean 45 months) for these new outcomes. Participants who met the inclusion criteria of the study and consented to participate were evaluated with a detailed clinical interview consisted of demographic, clinical and social variables. Psychiatric symptoms were assessed with the SRQ scale (Self Report Questionnaire), the MADRS (Montgomery-Asberg Depression Rating Scale), and the Diagnostic and Statistical Manual of Mental Disorders (4th edition, DSM-IV) criteria for Major Depression. Cognitive assessment was checked with the Mini Mental State Examination (MMSE) and the Clinical Dementia Rating Scale (CDR). Independence for the activities of daily living was assessed with the ADL scale (Activities of Daily Living). Incident cases of probable Alzheimer's disease were assigned through the DSM-IV and the NINCDS-ADRDA diagnostic criteria, with the additional designation from Kawas and colleagues of consistent AD. Detection of Mild Cognitive Impairment for the first analysis was carried out with the MCI Mayo Clinic criteria. The MCI of the Alzheimer type criteria (or Prodromal AD) were used for the second analysis, incorporating available data of the sample and the ongoing evolution of the criteria. The possible MCI trajectories were classified into three categories: conversion, stabilization, and reconversion. The subjects for the first analysis – MCI and AD incidence – were the participants who had at least one follow-up visit in the 8-year period from the baseline (N = 245), and the statistical analyzes were based on the diagnosis established in last follow-up interview. For the deceased during the period, retrospective data were obtained through a telephone interview with a knowledgeable collateral source focusing on dementia. The baseline clinical and demographic data were analyzed as predictors of the study outcomes. For the second analysis – risk of MCI progression to AD, and MCI trajectories – the sample was composed of 21 individuals who developed MCI and 220 cognitively normal subjects (N = 241). Results: The results of the first analysis showed the MCI incidence rate of 13.2 per 1,000 person-years and the AD incidence of 14.8 per 1,000 person-years. The development of cognitive impairment was associated with education (odds ratio [OR] = 0.86) and baseline MMSE scores (OR = 0.81). The results of second analysis showed that of the 21 MCI subjects, 38% developed dementia, 24% remained stable, and 38% improved. The annual AD conversion rate was 8.5%, and MCI was significantly associated with increased risk of progression to AD (HR = 49.83; p = 0.004), even adjusted for age, education, gender and MMSE scores. Conclusion: The AD incidence in this sample was higher than that described in a previous study carried out in Brazil, but was within the international estimates. Lower baseline scores on the Mini Mental State Examination, although within the normal range, and lower levels of education were predictors of cognitive impairment. Regardless the observed heterogeneity of the MCI trajectories, participants with MCI of the Alzheimer type showed significantly higher risk of developing dementia due to AD, demonstrating the impact of the emphasis on the episodic long-term memory impairment of the criteria, which finally searches to identify those individuals more likely to have Alzheimer's pathology.

Introdução: Com o envelhecimento da população mundial projeta-se o crescimento das taxas de doenças potencialmente relacionadas à idade como as demências, especialmente a doença de Alzheimer (DA). Os sujeitos com Comprometimento Cognitivo Leve (CCL) são considerados uma população de risco para desenvolver demência, no entanto, as taxas de incidência de CCL e conversão para demência apresentam considerável variabilidade em parte atribuída a características da amostra e aos diferentes critérios utilizados. Objetivos: Determinar a incidência de demência e Comprometimento Cognitivo Leve em uma coorte de idosos saudáveis de base comunitária; determinar as variáveis demográficas, clínicas e sociais associadas ao desenvolvimento de prejuízo cognitivo, e avaliar o risco de progressão dos indivíduos com Comprometimento Cognitivo Leve para demência comparada com sujeitos cognitivamente normais. Métodos: Os dados foram derivados de uma coorte de idosos residentes na comunidade (N = 345), inicialmente saudáveis e independentes (Estudo PALA - Porto Alegre Longitudinal Aging - study). O seguimento inicial com duração máxima de oito anos teve o objetivo de avaliar a incidência de DA e CCL. Para avaliar a progressão de CCL para DA partimos de 10 anos de seguimento, incluindo os oito anos da primeira análise e consideramos um máximo de 70 meses (média de 45 meses) para avaliar a ocorrência dos novos desfechos. Os participantes que preencheram os critérios de inclusão do estudo e consentiram em participar foram avaliados com uma detalhada entrevista clínica composta de variáveis demográficas, clínicas e sociais. Os sintomas psiquiátricos foram avaliados pela escala SRQ - Self Report Questionnaire, escala MADRS - Montgomery-Asberg Depression Rating Scale e aplicados os critérios para depressão maior do Manual de Diagnóstico e Estatístico de Transtornos Mentais (4ª Edição; DSM-IV). O Mini Exame do Estado Mental (MEEM) e a Escala Clínica de Demência (CDR – Clinical Dementia Rating) foram aplicados para avaliação cognitiva. Adicionalmente a independência para as atividades da vida diária foram acessadas pela escala ADL - Activities of Daily Living. Para diagnóstico dos casos incidentes de doença de Alzheimer foi utilizado os critérios diagnósticos do DSM-IV e do NINCDS/ADRDA, associado à descrição dos critérios de Kawas para DA consistente. Para diagnóstico de Comprometimento Cognitivo Leve, o critério da Clínica Mayo foi aplicado para a primeira análise, e o critério para CCL do tipo Alzheimer (ou DA prodrômica) foi utilizado para a segunda análise tendo em vista a incorporação de dados disponíveis e a evolução dos critérios. As trajetórias possíveis do CCL foram classificadas em três categorias: conversão, estabilização e reconversão. Os sujeitos considerados para a primeira análise - casos incidentes de CCL e DA foram os participantes que apresentavam pelo menos uma visita de seguimento no período de oito anos a partir da linha de base (N = 245) e as análises estatísticas foram baseadas no diagnóstico estabelecido na última visita de seguimento. Para os falecidos durante o período, dados retrospectivos foram obtidos através de uma entrevista telefônica com um informante confiável. Os dados clínicos e demográficos de linha de base foram utilizados para cálculo dos fatores preditivos dos desfechos do estudo. Para a segunda análise – risco de conversão de CCL para DA – trajetórias do CCL, a amostra foi composta dos 21 indivíduos que desenvolveram CCL e 220 indivíduos cognitivamente normais (N = 241). Resultados: Os resultados da primeira análise mostraram taxa de incidência de CCL de 13,2 por 1.000 pessoas-ano e incidência de DA de 14,8 por 1.000 pessoas-ano. O desenvolvimento de prejuízo cognitivo foi associado com educação (razão de chance [RC] = 0,86) e o escore do MEEM de base (RC = 0,81). Os resultados da segunda análise mostraram que dos 21 sujeitos com CCL, 38% desenvolveram demência, 24% permaneceram estáveis e 38% melhoraram. A taxa de conversão anual para DA foi de 8,5%, CCL foi associado significativamente a maior risco de conversão para DA (HR = 49,83; p = 0,004), mesmo ajustado para idade, escolaridade, sexo e escore no MEEM. Conclusão: A incidência de DA nessa amostra foi maior do que a descrita em estudo prévio realizado no Brasil, mas está dentro da variabilidade observada internacionalmente. Escores mais baixos no Mini Exame do Estado Mental na linha de base, mesmo que dentro da normalidade, e níveis mais baixos de educação foram preditores da ocorrência de prejuízo cognitivo. Quanto à trajetória do CCL, independentemente da heterogeneidade observada, os participantes com CCL do tipo Alzheimer apresentaram risco significativamente maior de desenvolver demência na DA, demonstrando o impacto do uso destes critérios que enfatizam o comprometimento da memória episódica de longo prazo e buscam identificar sujeitos com maior probabilidade de ser portadores de patologia Alzheimer. / Background: The increase of the rates of age-related diseases as dementia, especially Alzheimer's disease (AD), is projected with the aging of the world population. Subjects with Mild Cognitive Impairment (MCI) are considered a population at risk for developing dementia. However, MCI incidence rates and rates of conversion to dementia have shown considerable variability that could be partially attributed to characteristics of the sample and to different criteria. Objective: To determine the incidence of dementia and mild cognitive impairment in a cohort of community-based healthy elderly individuals; to determine the demographic, clinical and social variables associated with the development of cognitive impairment; and to assess the risk of progression of individuals with mild cognitive impairment to dementia compared with cognitively normal subjects. Methods: Data were derived from a cohort of elderly community residents (N = 345), who were initially healthy and independent (PALA – Porto Alegre Longitudinal Aging – study). The follow-up of a maximum of eight years was used to evaluate the incidence of AD and MCI. To evaluate the progression of MCI to dementia due to AD we set off the 10-year follow-up, including the previous 8-year of the first analysis, and consider the maximum of 70 months (mean 45 months) for these new outcomes. Participants who met the inclusion criteria of the study and consented to participate were evaluated with a detailed clinical interview consisted of demographic, clinical and social variables. Psychiatric symptoms were assessed with the SRQ scale (Self Report Questionnaire), the MADRS (Montgomery-Asberg Depression Rating Scale), and the Diagnostic and Statistical Manual of Mental Disorders (4th edition, DSM-IV) criteria for Major Depression. Cognitive assessment was checked with the Mini Mental State Examination (MMSE) and the Clinical Dementia Rating Scale (CDR). Independence for the activities of daily living was assessed with the ADL scale (Activities of Daily Living). Incident cases of probable Alzheimer's disease were assigned through the DSM-IV and the NINCDS-ADRDA diagnostic criteria, with the additional designation from Kawas and colleagues of consistent AD. Detection of Mild Cognitive Impairment for the first analysis was carried out with the MCI Mayo Clinic criteria. The MCI of the Alzheimer type criteria (or Prodromal AD) were used for the second analysis, incorporating available data of the sample and the ongoing evolution of the criteria. The possible MCI trajectories were classified into three categories: conversion, stabilization, and reconversion. The subjects for the first analysis – MCI and AD incidence – were the participants who had at least one follow-up visit in the 8-year period from the baseline (N = 245), and the statistical analyzes were based on the diagnosis established in last follow-up interview. For the deceased during the period, retrospective data were obtained through a telephone interview with a knowledgeable collateral source focusing on dementia. The baseline clinical and demographic data were analyzed as predictors of the study outcomes. For the second analysis – risk of MCI progression to AD, and MCI trajectories – the sample was composed of 21 individuals who developed MCI and 220 cognitively normal subjects (N = 241). Results: The results of the first analysis showed the MCI incidence rate of 13.2 per 1,000 person-years and the AD incidence of 14.8 per 1,000 person-years. The development of cognitive impairment was associated with education (odds ratio [OR] = 0.86) and baseline MMSE scores (OR = 0.81). The results of second analysis showed that of the 21 MCI subjects, 38% developed dementia, 24% remained stable, and 38% improved. The annual AD conversion rate was 8.5%, and MCI was significantly associated with increased risk of progression to AD (HR = 49.83; p = 0.004), even adjusted for age, education, gender and MMSE scores. Conclusion: The AD incidence in this sample was higher than that described in a previous study carried out in Brazil, but was within the international estimates. Lower baseline scores on the Mini Mental State Examination, although within the normal range, and lower levels of education were predictors of cognitive impairment. Regardless the observed heterogeneity of the MCI trajectories, participants with MCI of the Alzheimer type showed significantly higher risk of developing dementia due to AD, demonstrating the impact of the emphasis on the episodic long-term memory impairment of the criteria, which finally searches to identify those individuals more likely to have Alzheimer's pathology.

Made available in DSpace on 2016-03-15T19:32:55Z (GMT). No. of bitstreams: 1 Erica Tais da Silva Trevizanprot.pdf: 1612778 bytes, checksum: 41d614bc377b4b1598cb3e9d0db831ff (MD5) Previous issue date: 2015-07-29 / The impairment test is intended to ensure that the carrying amount of the assets does not exceed its recoverable amount, keeping them, recorded like this in the financial statements in accordance with its ability to generate future economic benefits. This accounting primary rule affects long-term assets such as fixed and intangible assets, which tend to stay longer in the balance sheet. Regulated since 2008, from the accounting pronouncement CPC 01 - Impairment of Assets, the impairment is not considered a simple procedure, because it involves much trial and requires extensive technical knowledge of those who apply. This research aims to verify which was the reflection of the adoption of CPC 01 in the Brazilian companies in order to understand how this practice was incorporated into your routine, such as information on impairment are generated internally and identify possible contributions that this practice may have led to management level. This study was conducted from the perspective of the Theory of Diffusion of Innovations and Institutional Theory, from a multicase study with four public companies, chosen for convenience. The results show that the adaptation process was very laborious. It was possible to identify the main changes that were necessary in this process as well as the main difficulties faced, such as the need for creation of new internal controls and the identification and mapping of the variables affecting the business, respectively. The results also indicate that the adoption of the impairment test brought important benefits for internal management, as early identification of possible losses of assets, allowing management to take steps to ensure that they do not occur. Although it was possible to identify the major search criteria of internal and external evidence of loss of assets, such as questionnaires to collect information from the factories on the conditions of use of the equipment and the analysis of competition. It concludes that the adoption of CPC 01 had unexpected effects on the management level, because despite being a dedicated practice to answer to external users, brought valuable internal benefits for the companies studied, so that is no longer just an accounting rule and became a management tool, actively influencing senior management decisions. / O teste de Impairment tem o objetivo de garantir que o valor contábil dos ativos não exceda o seu valor de recuperação, mantendo-os, assim, registrados nas demonstrações financeiras de acordo com a sua capacidade de gerar benefícios econômicos futuros. Essa regra contábil afeta principalmente os ativos de longa duração, como Imobilizado e Intangível, que tendem a permanecer por mais tempo no balanço patrimonial. Regulamentado a partir do pronunciamento contábil CPC 01 Redução ao Valor Recuperável de Ativos, o impairment não é considerado um procedimento simples, visto que envolve muito julgamento e exige amplo conhecimento técnico de quem o aplica. Esta pesquisa busca verificar qual foi o reflexo da adoção do CPC 01 dentro das empresas brasileiras, a fim de entender como essa prática foi incorporada em sua rotina, como as informações sobre impairment são geradas internamente e identificar possíveis contribuições que essa prática possa ter acarretado a nível gerencial. Este estudo foi realizado sob a ótica da Teoria da Difusão das Inovações e da Teoria Institucional, a partir de um estudo de multicasos com quatro companhias de capital aberto, escolhidas por conveniência. Os resultados apontam que o processo de adequação foi bastante trabalhoso. Foi possível identificar as principais mudanças que se fizeram necessárias nesse processo, bem como as principais dificuldades enfrentadas, como, por exemplo, a necessidade de criação de novos controles internos e a identificação e mapeamento das variáveis que afetam o negócio, respectivamente. Os resultados também indicam que a adoção do teste de Impairment trouxe importantes benefícios internos para a gestão, como a identificação antecipada da possibilidade de perdas dos ativos, permitindo que a administração tome medidas para que elas não ocorram. Ainda foi possível identificar os principais critérios de busca das evidências internas e externas de perda de ativos, como a aplicação de questionários para a coleta de informações das fábricas sobre as condições de uso dos equipamentos e a análise da concorrência. Conclui-se que a adoção do CPC 01 teve efeitos inesperados no âmbito gerencial, pois, apesar de ser uma prática voltada para atender aos usuários externos, trouxe benefícios internos valiosos para as companhias estudadas, de forma que deixou de ser apenas uma regra contábil e passou a ser uma ferramenta de gestão, influenciando ativamente as decisões da alta administração.

Este trabalho tem por objetivo discutir as metodologias de estimação da PD utilizadas na indústria financeira. Além disso, contextualizar a aplicação do trabalho ao IFRS9 e seu direcionamento para o tema de Risco de Crédito. Historicamente os grandes bancos múltiplos utilizam variadas metodologias econométricas para modelar a Probabilidade de Descumprimento (PD),um dos métodos mais tradicionais é a regressão logística, entretanto com a necessidade do cálculo da Perda Esperada de Crédito através do IFRS9, se torna necessário mudar o paradigma de estimação para uma abordagem forward-looking, isto está sendo interpretado por muitas instituições e consultorias como a inclusão de fatores e variáveis projetadas dentro do processo de estimação, ou seja, não serão utilizados apenas os dados históricos para prever o descumprimento ou inadimplência. Dentro deste contexto será proposto uma abordagem que une a estimação da Probabilidade de Descumprimento com a inclusão de um fator foward-looking. / This paper aims to discuss the methodologies used to estimate the Probability Of Default used in the financial industry. In addition, contextualize the application of the work to IFRS9 requirements and its targeting to the Credit Risk theme. Historically large multi-banks use a variety of econometric methodologies to model the Probability of Default, one of the more traditional methods is logistic regression. However, with the need to calculate the expected credit loss through IFRS9, it becomes necessary to change the estimation paradigm to a forwardlooking approach, this is being interpreted by many institutions and consultancies companies as the inclusion of factors and variables projected within the estimation process, that is, not only historical data are used to predict the default. Within this context will be proposed an approach that joins the estimation of Probability of Default with the inclusion of a forward-looking factor.

O objetivo deste trabalho é empreender uma análise de um campo discursivo das práticas que conferem à surdez o estatuto de particularidade linguística e cultural. Para tanto, foi realizada pesquisa etnográfica em espaços caracterizados pela presença de sistemas de comunicação gestuais-visuais normatizados sob a forma da Língua Brasileira de Sinais (LIBRAS). Atentou-se também a aspectos históricos relativos à surdez e a formas disciplinares constitutivas da LIBRAS. Acompanhar o percurso de líderes surdos em espaços variados foi fundamental para revelar uma normatividade na qual a surdez é afirmada e performatizada em termos de língua e cultura. Ao mesmo tempo são constituídas tensões, disputas e lutas em torno dessa normatividade. Categorias identitárias, tais como cultura surda e comunidade surda, são constantemente mobilizadas por profissionais que atuam em defesa da libras e são referidas sobretudo a sujeitos classificados como surdos . Constatou-se, enfim, que líderes surdos ocupam posição de destaque ao atuarem como porta-vozes da coletividade linguística falante de libras. / The objective of this work is to analyze a discursive field of practices that grants deafness a status of linguistic and cultural particularity. For this purpose, ethnographic research was conducted in spaces characterized by the presence of gestural-visual communication systems normalized in the form of the Brazilian Sign Language (LIBRAS). Research on historical aspects regarding deafness and integral disciplinary forms of LIBRAS was also undertaken. Following the course of deaf leaders in varied spaces was crucial in revealing a normativity in which deafness is affirmed and performed in terms of language and culture. At the same time, tensions, disputes and struggles are formed around this normativity. Identifying categories, such as deaf culture and deaf community, are constantly mobilized by professionals that act in defense of LIBRAS and are referenced primarily in terms of subjects classified as deaf. Ultimately, it was determined that deaf leaders occupy a prominent position in acting as spokespeople for the linguistic collective of LIBRAS speakers.

Ce travail de thèse s’intéresse à la Théorie de l’Esprit (TdE) dans les stades précoces de la maladie d’Alzheimer (MA) et le Mild Cognitive Impairment (MCI). La TdE est un processus central de la cognition sociale permettant d’inférer les états mentaux d’autrui et de nous adapter aux interactions sociales auxquelles nous sommes confrontés chaque jour. Des travaux ont mis en évidence un déficit de TdE chez le patient MA mais son authenticité reste discutée et celui-ci est attribuer aux autres troubles cognitifs des patients. Par ailleurs, une seule étude à ce jour s’était intéressée à la TdE chez le patient MCI, laissant un champ d’étude inexploré malgré l'intérêt de cet état pour le diagnostic précoce des pathologies dégénératives. Ce travail a pour but d’approfondir les données existantes sur le fonctionnement de la TdE dans la MA et le MCI et présente également l’ambition d’évaluer, pour la première fois dans ces populations, la TdE au plus près de son fonctionnement quotidien dans une tâche impliquant le patient dans une vraie interaction sociale. Les résultats montrent que les patients présentent bien un déficit de TdE y compris sur la tâche immersive, suggérant que ce déficit est observable dans des situations proches de la vie quotidienne. Les patients présentent également un déficit sur une tâche plus classique de TdE, la nature de leurs erreurs témoignant de l’authenticité de ce déficit. Ce travail tend donc à confirmer la présence d’un dysfonctionnement de la TdE dans les stades débutants de la MA et dans le MCI. Ce déficit est précoce, authentique et observé pour la première fois dans une situation d’interaction sociale réelle. / This work investigates Theory of Mind (ToM) ability in early Alzheimer’s disease (AD) and Mild Cognitive Impairment (MCI). ToM is a core feature of social cognition allowing us to infer and understand other’s mental states (i.e. beliefs, intentions, knowledge), in order to adapt our behavior in everyday social interactions. Previous works evidenced ToM deficit in AD patients, but the authenticity of this deficit is still debated and is attributed to other cognitive dysfunctions of patients. Moreover, only one study investigated ToM in MCI. This area thus requires further investigation since MCI represents an interesting concept for early diagnosis of neurodegenerative disorders. The purpose of this work is to further investigate ToM functioning in both AD and MCI with the ambition to evaluate for the first time ToM in close-to-everyday conditions with a task involving the patient in a real interaction. Results show that patients present ToM impairment even in a real interactive task suggesting that this deficit is noticeable in naturalistic conditions closed to everyday interactions. Patients also present difficulties in a classical ToM task, the nature of their errors suggesting genuine ToM difficulties. This work therefore confirms the presence of a ToM impairment in early AD and MCI. This impairment is precocious, authentic and is observed for the first time in a real social interaction.

Traumatic brain injury (TBI) is a multi-faceted disease that affects individuals on physical, cognitive and emotional levels. The specific aims of this research are to explore the prevalence of depression and the relationship between depression, neuropsychological performance and clinical variables in a cohort with TBI. This is accomplished through the retrospective review of 75 neuropsychological reports containing information on clinical variables, performance on neuropsychological measures and Beck Depression Inventory- Second Edition (BDI-II) scores of individuals who had sustained a TBI. The neuropsychological domains assessed via the standardized neuropsychological measures were the domains of attention, concentration, memory, learning, non-verbal and abstract reasoning, manual dexterity, verbal recall, working memory, perception, psychomotor performance, incidental learning, concept formation and verbal fluency. These results were statistically analysed to determine relationships with depression and clinical variables. The investigations undertaken in this study signified particularly pertinent relationships in the interactions among the variables of interest. Higher education level was found to be extremely critical in assisting retention of cognitive abilities following a TBI. Primary language was also a significant differentiator of performance among tests. Age had contrasting effects, with increasing age being favourable on the Similarities Test and related to poorer performance on the Letter Cancellation Test. Increasing GCS scores were related to slower performance on the Letter Cancellation Test and decreased performance on the RAVLT Free Recall Test. Longer PTA duration was related to worse performance on the Matrix Reasoning Test. These results indicate that these indicators of injury severity did not correlate with cognitive performance in this sample after TBI. The high incidence of depression in this study confirms that major depression is a very common occurrence after TBI. This has widespread implications for patient and family counselling, and psychotropic interventions in treatment planning after TBI. Further research on the emotional and cognitive aspects of TBIs within the South African population is needed to supplement the lack of information currently available. It is recommended that further studies build on the current study by exploring larger samples, and using more stratification specificity in terms of the type of injury sustained as well as functional outcomes. Copyright / Dissertation (MA)--University of Pretoria, 2010. / Psychology / unrestricted

Le premier objectif de cette thèse était d’explorer l’effet de référence à soi (ERS) sur la mémoire dans le vieillissement, l’amnestic Mild Cognitive Impairment (aMCI) et la maladie d’Alzheimer (MA) à un stade précoce de l’évolution. Le second fut de revisiter les théories actuelles pour expliquer ce bénéfice mnésique, puis de tenter d’élucider ses mécanismes. Nous avons montré que l’ERS sur les représentations sémantiques de ses propres traits de personnalité (qui est une composante de notre identité) était préservé dans le vieillissement. Par ailleurs, nous avons montré que la profondeur de traitement, longtemps considérée comme le processus sous-tendant l’ERS, n’intervenait pas dans ce dernier. A contrario, l’interaction de l’âge et de l’estime de soi, ainsi que les expériences de vie des individus modulaient l’ERS. Nous avons montré que l’ERS pouvait résulter de deux processus : celui de la consistance des traits de caractère et celui de l’élaboration automatique des traits de caractère avec l’identité des individus. Nous avons par ailleurs rapporté pour la première fois que ce bénéfice mnésique s’opérait chez des patients atteints d’aMCI, un stade symptomatique et pré-démentiel de la MA, et qu’il pouvait s’observer dans une moindre mesure chez des patients MA. En outre, l’ERS agit comme mécanisme de self-défense chez les patients aMCI et MA, en les protégeant d’informations menaçantes pour l’intégrité de leur soi. Nous suggérons en dernier lieu que la référence à soi pourrait servir d’outil de réhabilitation sociale ou clinique pour augmenter l’estime de soi de certains individus et préserver leur mémoire et leur bien-être. / The first aim of this thesis was to examine the self-reference effect (SRE) on memory in aging, amnestic mild cognitive impairment (aMCI) and early-stage of Alzheimer’s disease (AD). The second aim was to review the whole literature on the SRE and to attempt understanding its mechanisms. We showed that the SRE on semantic summary representations of one’s traits (which is a component of identity) was preserved in aging. Besides, we showed that depth of processing, which was hitherto regarded as the mechanism responsible for the SRE, did not actually play a role in the latter. By contrast, the interaction of age and self-esteem, as well as individuals’ life experiences modulated the SRE. We showed that the SRE resulted from two processes: the congruency of traits as well as the elaboration of traits with individuals’ identity. We also reported for the first time that aMCI patients benefited from the SRE, as well as AD patients in the early stage of the disease to a lesser extent. Furthermore, the SRE acted as a self-defense mechanism in patients with aMCI and AD by protecting them from negative feedback that constituted a threat to the integrity of their selves. Finally, we suggest that referencing the self could serve as a tool for social or clinical rehabilitation programs, by increasing the self-esteem of some individuals and preserving their memory and well-being.

Title: Relation between occurrence of specific language impairment and motor skills in children Objectives: The aim of this thesis is detection of prevalence of risk factors for specific language impairment in children in the Czech Republic and evaluation of another possible difficulties these children may have, especially those which could be detected or influenced by physiotherapist. The emphasis was given on pre- and perinatal complications, early motor development complications and motor impairment. Methods: The anonymous questionnaires were used for the data collection. They were distributed to the speech therapists' offices in Prague and Jesenice by Prague and filled by parents of children with specific language impairment when they visited the office. Overall 145 questionnaires were included in the research. Results: Hypothesis n. 1 was confirmed - higher prevalence of complications during pregnancy than prevalence of assisted reproduction was found (considering the prenatal complications) and higher prevalence of complications during birth than prevalence of preterm birth or low birth weight was found (considering the perinatal complications) in children with specific language impairment in the Czech Republic. Hypothesis n. 2 was also confirmed - the prevalence of early motor development...