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Mergers and acquisitions are business transactions with great potential for value creation. Although they are extremely popular, mergers and acquisitions are usually a gamble, complex to structure, and even more difficult to successfully implement. While realizing the expected synergies is possible, more often than not, mergers and acquisitions are less successful than anticipated and result in substantial destruction of shareholder value. Generally, these transactions come in waves, and many believe that one is currently starting. This study reports the motivations for mergers and acquisitions, as well as the relevant accounting practices regarding goodwill under U.S. GAAP and IFRS. Then, based on current research and an analysis of eight mergers and acquisitions that recorded large goodwill impairments, recommendations are made for improved due diligence prior to completing transactions, as well as for greater accounting transparency when goodwill impairments occur.

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Thesis (Ph. D.)--University of Canterbury, 2009. / Typescript (photocopy). Includes bibliographical references (p. 205-222). Also available via the World Wide Web.

There has been accumulating scientific evidence, over the last three decades, of the role of inflammatory processes in the development of Alzheimer's disease (AD). Population based studies suggest that plasma levels of inflammatory markers are raised in peripheral blood of people with AD. People on long term use of non-steroidal anti-inflammatory drugs have a lower prevalence of AD. Moreover, both animal and human histopathology studies have reported localization of inflammation in brain areas primarily affected by AD pathology. Areas of increased inflammation can be visualized in vivo by Positron Emission Tomography (PET) scans using the PK11195 ligand that binds with the benzodiazepine receptor sites of activated microglial cells. Cognitive decline in AD has been shown to correlate with levels of microglial activation using PK11195 PET scans. People with amnestic mild cognitive impairment (MCI) are known to be at high risk of developing AD.We aimed to investigate the association between peripheral and central markers of inflammation and cognitive decline in a group of people with amnestic MCI.MCI subjects (n=70) underwent cognitive testing, IL-6 and CRP in peripheral blood were measured and repeated after 1 year. A sub group (n=15) was followed up for another year and central brain microglial activation was measured by PET using PK11195 along with cognitive and peripheral inflammatory marker measurement. The mean CRP and IL-6 levels of the cohort increased over one year but the rise was only significant for CRP. No association was detected between inflammatory markers levels and cognition as measured by a battery of cognitive instruments. Group comparisons of the PET cohort with healthy controls (n=5) showed increased PK11195 binding (mean binding potential) in frontal lobe, temporal lobe, parietal lobe, putamen, occipital lobes and significantly increased binding in posterior cingulate gyrus. This study, to our knowledge, is unique in studying makers of inflammation in amnestic MCI participants both in peripheral blood and brain. The results of this study, in the light of current literature, add to the importance of recognition of inflammatory processes in people at risk of developing AD. The results suggest that CRP levels rise significantly over time and are detectable in peripheral blood by using practically simple laboratory techniques. The results also suggest that activated microglia in amnestic MCI patients can be visualized in vivo by using PK11195 PET scans and show higher levels of activation as compared to healthy controls. These finding could be useful in identifying people with malactivated (pro-inflammatory) microglia as potential targets for prevention/early treatment strategies. Further studies with larger samples sizes and long term follow-up are needed to investigate whether these peripheral and central inflammatory markers could shed light on the aetiology of AD and be useful in monitoring disease progression.

Thesis (Ed.M.)--Boston University

While Attention-deficit/hyperactivity disorder (ADHD) remains one of the most common psychological disorders diagnosed, current understanding of the disorders expression and factors contributing to impairment in early adulthood remains limited. In an effort to better understand current issues with ADHD assessment and treatment in emerging adults, this study aimed to examine relationships between symptoms, executive function (EF), sleep, and impairment. Overall results of this study indicate that together, ADHD symptoms, EF, and sleep account for a significant proportion of variance in impairment. Additionally, results indicate that EF moderates the relationship between ADHD symptoms and impairment, and that sleep may be a protective factor for adults. Specifically, this study found that when compared to individuals reporting more sleep problems, the effect of ADHD symptoms and EF on impairment was much weaker among individuals reporting fewer sleep problems. Understanding the relationship between ADHD symptoms, EF, and sleep is critically important in better understanding adult ADHD and in informing assessment and treatment strategies to more effectively reduce impairment.

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京都大学 / 新制・課程博士 / 博士(医学) / 甲第24084号 / 医博第4860号 / 新制||医||1059(附属図書館) / 京都大学大学院医学研究科医学専攻 / (主査)教授 柳田 素子, 教授 長船 健二, 教授 黒田 知宏 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DFAM