Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute. Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests. We also want to investigate if there are between the industries any differences to fulfill the requirements. How have the industries fulfilled the requirements in IAS 36 p.134 in 2005 to 2010? Are there any differences between the industries way of following these requirements? Theory: The theories overall used in this study are: IAS 36 p.134, the IASB conceptual framework and goodwill. Method: This study has used a quantitative research design since the focus of this study has been on annual accounts and the theories have then been applied on the empirical data. Following this a content analysis was executed on the text material which is in itself of quantitative nature. The research design that has been used is case study of a multiple case design in which the industries are the two chosen cases. Conclusion: The conclusion of the study are precisely like previous studies in that companies don’t follow the disclosure requirements to satisfaction and that there is room for improvement. However it must be said that there have been an improvement in most of the points in IAS 36 p.134. A certain difference between the industries has also emerged. / Bakgrund: Goodwill har varit ett hett och omdebatterat ämne under en längre tid. Forskare har diskuterat hur goodwill ska redovisas men har inte kommit fram till någon lösning. År 2005 kom IFRS standarder som innebar att goodwill ska genomgå en årlig nedskrivningsprövning istället för att skrivas av årligen. Problemformulering: För att det ska undvikas att företag redovisar och värderar goodwill olika har det bland annat uppkommit upplysningskrav, som ska lämnas i de finansiella rapporterna vid nedskrivningsprövningar. Uppenbarligen finns det fortfarande problem kring hur företag redovisar detta och det finns flera undersökningar som behandlar ämnesområdet. Dock har ingen tidigare undersökt hur det kan vara i två olika branscher, vilket gör att denna studie var intressant att genomföra. Syfte/frågeställningar: Syftet med denna uppsats är att undersöka hur företagen inom branscherna dagligvaror samt hälsovård förhåller sig till upplysningskraven för goodwill vid nedskrivningsprövningarna. Vidare vill vi undersöka om det finns några skillnader mellan branschernas sätt att uppfylla kraven. Hur har företagen i branscherna uppfyllt kraven kring goodwill mellan åren 2005-2010 som återfinns i IAS 36 punkt 134? Finns det några skillnader mellan branschernas sätt att följa dessa krav?  Teori: De övergripande teorier som använts i denna undersökning är; IAS 36 p.134, IASB: s föreställningsram samt goodwill. Metod: I denna studie har ett det använts en kvantitativ forskningsstrategi då studien lagt fokus på årsredovisningar och att teorierna sedan har applicerats på empirisk data. Sedan genomfördes en innehållsanalys av textmaterialet vilket är en metod av kvantitativ art. Den forskningsdesign som använts är en fallstudie av flerfallsdesign med branscherna som fallen. Slutsats: Slutsatsen av denna undersökning är precis som tidigare forskning att företagen inte följer upplysningskraven fullt ut och att det därmed finns utrymme för förbättring. Dock ska det sägas att det skett en förbättring i de flesta av punkterna i IAS 36 punkt 134. Det har även framkommit att det finns en viss skillnad mellan branscherna.

Förståelighet innebär hur väl lyssnaren förstår vad talaren menar (Hartelius & Lohmander, 2008). Barn med språkstörning har ofta en nedsatt förståelighet (Nettelbladt, 2007). Föreliggande studie syftar till att undersöka huruvida det föreligger någon skillnad mellan jämnåriga barns och vuxnas förståelse av ett svårförståeligt barn med språkstörning. Icke-familjära lyssnare genomförde lyssnarbedömningar i form av ordidentifiering. Lyssnarna bestod av tio vuxna (22-67 år) samt elva förskolebarn (4;1-5;6 år). Materialet de bedömde utgjordes av 23 ord, yttrade av en pojke (4;9 år) med diagnosen generell språkförsening (F80.2B). Materialet härrörde från spontantal och benämning av bilder från testet ”OrdRacet” (Eklund, 1996). De vuxna bedöarna fick äenskatta, på en skala från ett till fem, hur säkra de var i sin bedömning. Barnen uppfattade i genomsnitt 2,0±0,9 (8,7 %) ord korrekt och de vuxna 3,7±1,2 (16 %) ord korrekt. Denna skillnad var signifikant, p=.004. Skattning av säkerhet i bedömning för vuxna lyssnare gav ett genomsnittligt värde på 2,5±0,9. Studiens resultat visade att barn med språkstörning kan ha stora svårigheter att göra sig förstådda, särskilt bland jämnåriga barn. Därför är det av yttersta vikt att logopedisk intervention har målsättningen att förbättra barnens förståelighet. / The definition of intelligibility is how well listeners understand what speakers intend to say (Hartelius & Lohmander, 2008). Children with language impairment often have a reduced intelligibility (Nettelbladt, 2007). The aim of the present study was to investigate whether there is any difference between peers and adults in the understanding of an unintelligible child. 21 non-familiar listeners, ten adults (22-67 years) and eleven preschool children (4;1-5;6 years), carried out intelligibility assessments in terms of word recognition. The material consisted of 23 words uttered by a boy (4;9 years) diagnosed with language impairment, with both expressive and receptive difficulties. The material was derived from spontaneous speech and picture naming from the test "OrdRacet" (Eklund, 1996). The adult listeners were asked to rate their degree of confidence in judgement, on a five point scale. The children recognized at average 2.0±0.9 (8.7%) words correct and the adults 3.7±1.2 (16 %) words correct. This difference was statistically significant, p=.004. The adults’ listenerassessment of how sure they were in their word recognition gave a mean value of 2.5±0.9. The results indicated that children with language impairment may have great difficulties making themselves understood especially among peers. It is therefore important that intervention targets the intelligibility of their speech.

This dissertation considers the interactions of users who have been diagnosed with Age-related Macular Degeneration (AMD), the leading cause of blindness in adults 65 years and older. The investigation focused on the quantification of behaviors and strategies used by this growing subset of computer users. Participants diagnosed with AMD and age-matched controls without any ocular disease completed a series of visual search, icon selection and manipulation tasks with desktop or handheld PCs. Participants searched, selected and manipulated familiar playing card icons under varied icon set sizes, inter-icon spacing, icon sizes and auditory feedback. A comprehensive account of the interaction was made using a collection of efficiency, accuracy and information processing metrics. While all participants demonstrated a high rate for successful task completion, analyses revealed participants' overall task efficacy to be coupled with features of the interface and also strongly linked with measures of ocular health and personal factors. The outcomes of this study contribute to a growing body of work which informs a framework of performance thresholds for critical graphical user interface interactions based on visual profile, interface features and supplemental non-visual cues, including the following: The impact of auditory feedback on task interaction and information processing for visually impaired versus visually healthy older adults; The observed of use of the mouse pointer or stylus as means to direct attention during visual search and the implications of manual dexterity on visual search; The presence of speed accuracy trade-offs in handheld PC interaction performance for individuals based on their contrast sensitivity and near visual acuity; The shifting impact of increased icon spacing on visual search and movement times, versus its role in the accuracy of icon release; The utility for non-clinically acquired summaries of visual health to effectively predict performance decrements in handheld or desktop interaction; Emergent differences between handheld and desktop interaction and the most influential visual factors informing performance on each; and Empirical evidence that older adults, even with visual impairments can interact with small handheld displays, in spite of the size images.

The main purpose of this study is to investigate the current status, demands and problems of Kaohsiung hospital bedside teaching in Kaohsiung, expecting to enhance the content and quality of hospital bedside teaching. The theory and research framework was established through literature review which acted as a basis of research tools for the design. And the survey research method and the qualitative research method are the research methods. Hospital bedside teaching teachers of compulsory education years in Kaohsiung, and students¡¦ parents were the subjects of the survey. Also, students¡¦ parents and bedside teaching teachers were the semi-structured interviewees for qualitative research. Descriptive statistical analysis was proceeded after recovering the formal questionaires, and for the data of interviews we also proceeded the process of data processing to analyze the data collected. According to the results of the analyses, the following conclusions have been reach: Firstly, the problems of hospital bedside teaching in Kaohsiung exists in three dimensions: (a) It is urgent to improve the system; (b) For bedside teaching students back to the school, there are no appropriate management measures for case counseling; (c) The rights of bedside teaching teachers are necessary to be improved. Secondly, it shows the following two aspects for the needs of Kaohsiung hospital bedside teaching: (a) the urgent needs of multi-teaching measures and curriculum for bedside teaching; (b) the services that bedside teaching teachers offer can be further enhanced. Thirdly, it proposed six dilemmas for the aspect of " It is urgent to improve the system planning aspect ": (a) lack of teacher preparation; (b) lack of teaching resources; (c) way of teacher professional education is lack; (d) hospital bedside teaching should be widely publicized; (e) the places in the hospitals to support for bedside teaching are not enough; (f) the controversy for student¡¦s GPA. Fourthly, it proposed three problems for the appropriate management measures for case counseling ": (a) it is lack to pay attention to the students of hospital besdide teaching; (b) to strengthen the assistance and concern for the students back to school and cross-education; (c) the case management system for special education students is not exactly implemented. Fifthly, two problems of the rights of bedside teaching teachers: the traffic allowance for the teachers is not corresponding for the actual needs, and the personal safety and protection of the rights and interests for bedside teaching teachers are ignored. Sixthly, for the services of bedside teaching teachers can further enhance, it proposed three items about "offering a variety of services", " strengthening transition and tracking system" and "arranging the opportunity to interact between the case students and the parents". Keywords¡GSpecial education, Itinerant service, Health Impairment, Education for the Health Impaired, Hospital bedside teaching

This study explores the moods and behavior of an emotionally impaired child before and after therapeutically oriented painting activities and assesses the effectiveness of this assistance method. The study employs qualitative research methods. The subject of this study is a fourth-grade emotionally impaired student who participated in painting activities twice each week, for a total of 16 sessions. Data was collected throughout the sessions via photography, audio and video recordings and analyzed for verbal descriptions, non-verbal expression, and interaction with the researchers. In addition, assessment, observation, and interviews of the student's mother and school personnel (administrators, guidance personnel, resource class teachers, guidance teachers, and class mothers) were used to gain an understanding of how effective therapeutically oriented painting activities are as a means of helping emotionally impaired children. This study reached the following conclusions from the research findings: (1) There was a significant improvement in the child¡¦s interpersonal relationships following the painting activities. (2) The child participated actively in family activities, and displayed positive interaction with his mother and older brother. (3) The child displayed significant positive changes in terms of innate abilities, learning motivation, self-affirmation, and personal growth. (4) The child's in-school performance displayed significant progress. (5) The child's communication abilities increased dramatically.

Present study investigated the role of gender, age, perceived level of impairment, income, social activity level, and perceived social support from family, friend, and significant other in predicting total, family, friend, self, school, and living environment related life satisfaction of visually impaired Turkish adolescents. Participants were consisted of 138 volunteered visually impaired adolescents resides in Ankara. Age of the participants ranged between 11 and 22 with the mean of 14.38 (SD = 2.17). Data was collected via Multidimensional Scale of Perceived Social Support (Zimet, Dahlem, Zimet, &amp / Farley, 1988) and Multidimensional Student Life Satisfaction Scale (Huebner, 1994). Six seperate Multiple Regression Analyses were employed to examine the data. Results of the study indicated that age and perceived family support significantly predicted total life satisfaction of participants. Self related life satisfaction of participants was predicted significantly by perceived level of impairment and income. Friend related life satisfaction was predicted significantly by perceived social support from friend. Family related life satisfaction was predicted by perceived family support and age of the participants. Results of the study are discussed in light of the relevant literature and implications of the results are mentioned. Finally, suggestions for future research are presented.

Frau K. hat sich viel vorgenommen für heute. Sie wird ihre E-Mails lesen und beantworten, ... Denn Frau K. ist blind und nutzt seit mehr als einem Jahr regelmäßig den PC-Arbeitsplatz für blinde und sehbehinderte Nutzer der SLUB.

Die Rolle des Arbeitsgedächtnisses für die Sprachentwicklung, insbesondere die Wortschatzentwicklung ist mittlerweile überzeugend nachgewiesen (z.B. Hasselhorn & Werner, 2000). Daran anknüpfend beschäftigt sich die vorliegende Studie mit der Wortschatzentwicklung bei dysgrammatisch bzw. spezifisch sprachgestörten Grundschulkindern und mit dem Einfluss des phonologischen Arbeitsgedächtnisses auf diesen Entwicklungsprozess. Besonders die Arbeitsgruppe um Gathercole und Baddeley konnten in einer Vielzahl von Arbeiten (z.B. Gathercole & Baddeley, 1990 a, b, 1993) stabile Zusammenhänge zwischen Arbeitsgedächtnis und Wortschatz bzw. Sprache bei normalentwickelten Kindern und spezifisch sprachgestörten Kindern nachweisen. Sie differenzieren 2 Komponenten des phonologischen Arbeitsgedächtnisses: den phonetischen Speicher, in dem akustische Informationen 1,5 bis 2 s erhalten bleibt und dann zerfällt, wenn diese Information nicht durch den Rehearsalprozess, eine Art inneres Sprechen wiederholt und damit aufgefrischt und erhalten wird. Das Arbeitsgedächtnis wurde dabei bevorzugt über das Nachsprechen von Kunstwörtern erfasst. Bezüglich dieses Vorgehen gaben z.B. Snowling, Chiat und Hulme (1991) und Bowey (1996, 2001) zu bedenken, dass durch die Komplexität des Kunstwörternachsprechens und die Redundanz zu anderen Aspekten der sprachlichen Verarbeitung der Einfluss des phonologischen Arbeitsgedächtnisses überschätzt werden könnte. Sie schlagen daher vor, eher allgemein von phonologischer Verarbeitung zu sprechen und das phonologische Arbeitsgedächtnis nicht davon zu differenzieren, zumindest müsse die Unabhängigkeit des Einflusses des phonologischen Arbeitsgedächtnisses von der phonologischen Bewusstheit nachgewiesen werden. Die Leistungsfähigkeit des phonologischen Arbeitsgedächtnisses hängt von den Qualitätsmerkmalen seiner beiden Komponenten ab. Nach Hasselhorn, Grube und Mähler (2000) lassen sich für beide Komponenten jeweils zwei Merkmale identifizieren: Die Qualität des phonetischen Speichers hängt von dessen zeitlich dimensionierter Größe und von der Präzision ab, mit der er akustische Information ablegt und wiedergibt. Die Leistungsfähigkeit des subvokalen Rehearsalprozesses wird von seiner (automatischen) Aktivierbarkeit und seiner Geschwindigkeit bestimmt. Längsschnittlich zeigten Gathercole, Willis, Emslie, & Baddeley (1992) Zusammenhänge zwischen früherem Arbeitsgedächtnis und späterem Wortschatz im Alter bis zu sechs Jahren, im Grundschulalter kehrte sich der Zusammenhang um. Diese Beiträge motivierten die vorliegende Arbeit, in der die Fragen gestellt wurden, ob sich das phonologische Gedächtnis von der phonologischen Verarbeitung im allgemeinen differenzieren lässt, welche Qualitätsmerkmale des phonologischen Arbeitsgedächtnisses bei sprachgestörten Kindern defizitär sind und wie sich die Entwicklungsdynamiken zwischen phonologischem Arbeitsgedächtnis und Wortschatz bei sprachgestörten und sprachlich unauffälligen Kindern gestalten. Um dies zu klären, wurde eine Längsschnittstudie realisiert, bei der 64 normalentwickelte und 33 sprachgestörte Kinder im Laufe des ersten und zweiten Grundschuljahres dreimal untersucht wurden; der zweite und dritte Meßzeitpunkt bildeten im wesentlichen die Grundlage der vorliegenden Arbeit. Es fanden sich starke empirische Argumente für die Position, dass Störungen im phonologischen Arbeitsgedächtnis eine Hauptursache für die Sprachauffälligkeiten dysgrammatisch-sprachgestörter Kinder sind. Abweichend von den Ergebnissen bei sprachlich unauffälligen Kindern, zeigten die sprachgestörten Kinder geringere Leistungen in allen Bereichen, weniger und niedrigere Korrelationen, das phonologische Arbeitsgedächtnis ließ sich faktorenanalytisch von der phonologischen Bewusstheit und dem phonologischen Langzeitwissen klar trennen. Bei der Betrachtung der vier Merkmale des phonologischen Arbeitsgedächtnisses (Hasselhorn, Grube & Mähler, 2000) zeigte sich kein Einsatz der Rehearsalstrategie und eine geringere Geschwindigkeit (letzteres vielleicht auch der Ausdruck eingeschränkter Sprechmotorik, siehe Gathercole, Service et al., 1999). Es gab einen Gruppenunterschied bei der Variablen für die Qualität des phonetischen Speichers. Auch die zeitliche Dimension schien reduziert, die sprachgestörten Kinder zeigten bei langen Kunstwörtern einen größeren Leistungsabfall. Bei verrauscht dargebotenen Kunstwörtern ließ sich nach Ausschluss des Einflusses von Alter und Intelligenz kein Gruppenunterschied mehr nachweisen, der bei unverrauscht dargebotenen Kunstwörtern vorhanden war, so dass die Qualität des phonetischen Speichers eine wesentliche Rolle für die Sprachentwicklung zu spielen scheint. Bei den dysgrammatischen Kindern ließ sich weiterhin eine kausale Asymmerie zwischen phonologischem Arbeitsgedächtnis und Wortschatz finden, dergestalt, dass das frühere phonologische Arbeitsgedächtnis einen größeren Einfluss auf den späteren Wortschatz hatte, als umgekehrt. Diese wurde wegen des Entwicklungsrückstands der sprachgestörten Kinder in dieser Form erwartet, bei den sprachlich-unauffälligen Kindern ließ sich kein Zusammenhang zeigen. Die phonologische Bewusstheit zeigte keinen entwicklungsrelevanten Einfluss auf den Wortschatz. Zusammenfassend ist zu sagen, dass die Ergebnisse der vorliegenden Studie die Hypothese stützen, dass die Ursache für kindliche Störungen des Spracherwerbs im phonologischen Arbeitsgedächtnis und speziell in der Qualität des phonetischen Speichers zu suchen sind. Literatur Bowey, J. A. (1996). On the association between phonological memory and receptive vocabulary in five-year-olds. Journal of Experimantel Child Psychology, 63(1), 44-78. Bowey, J. A. (2001). Nonword repetition and young children`s receptive vocabulary: a longitudinal study. Applied Psycholinguistics, 22, 441-469. Gathercole, S. E. & Baddeley, A. D. (1990a). Phonological memory deficits in language disordered children: Is there a cusal connection? Journal of Educational Psychology, 29, 336-360. Gathercole, S. E. & Baddeley, A. D. (1990b). The role of phonological memory in vocabulary acquisition: A study of young children learning new names. British Journal of Psychology, 81, 439-454. Gathercole, S. E. & Baddeley, A. D. (1993). Working memory and language. Hove, UK: Erlbaum. Gathercole, S. E., Service, E., Hitch, G.J., Adams, A.-M. & Martin, A. J. (1999). Phonological short-term memory and vocabulary development: Furter evidence on the nature of relationship. Applied cognitive psychology, 13, 65-77. Gathercole, S. E., Willis, C., Emslie, H., & Baddeley, A. D. (1992). Phonological memory and vocabulary development during the early school years: a longitudinal study. Developmental Psychology, 28, 887-898. Hasselhorn, M., Grube, D. & Mähler, C. (2000). Theoretisches Rahmenmodell für ein Diagnostikum zur differentiellen Funktionsanalyse des phonologischen Arbeitsgedächtnisses. In M. Hasselhorn, W. Schneider & H. Marx, Diagnostik von Lese-Rechtschreib-Schwierigkeiten, Tests und Trends, Bd. 1 (S.167-182). Hogrefe: Göttingen. Hasselhorn, M. & Werner, I. (2000). Zur Bedeutung des phonologischen Arbeitsgedächtnisses für die Sprachentwicklung. In H. Grimm (Hrsg.), Sprachentwicklung (Enzyklopädie der Psychologie, Themenbereich C: Theorie und Forschung, Serie III Sprache, Bd. 3) (S. 363-378). Göttingen: Hogrefe. Snowling, M., Chiat, S., & Hulme. C. (1991). Words, non-words, and phonological processes: Some comments on Gathercole, Willis, Emslie, and Baddeley. Applied Psycholinguistics, 12(3), 369-373.

<p>In Sweden, about 10% of the adult population experienceshearing problems that cause them difficulties in everydaycommunication, and approximately 60 000 people are providedwith hearing aids each year. Despite the fact that modernhearing aids can facilitate speech communication in a widerange of listening environments, many hearing-aid users aredissatisfied with their hearing aids. It is likely that theclinical methods used for individual fitting of the hearingaids are not optimal.</p><p>The current study investigates prescriptive methods fornonlinear, wide dynamic range compression (WDRC) hearinginstruments. The goal is to draw general conclusions about thepreferences of hearing aid users. Therefore, the prescriptionsare evaluated using well-established models of loudness andspeech intelligibility.</p><p>Current methods differed considerably in prescribed gain.Evaluations in a laboratory test, with 20 hearing-impairedlisteners, showed that these differences led to largedifferences in perceived and calculated loudness, but only tominor differences in measured and predicted speech recognitionscores. The difference in loudness was explored in a studywhere 21 first-time hearing-aid users compared twoprescriptions. One method led to normal and the other toless-than-normal overall calculated loudness (according to theloudness model of Moore and Glasberg (1997)). The prescriptionthat led to less-than-normal overall loudness was clearlypreferred in field and in laboratory tests.</p><p>Preferred overall loudness was then quantified.Hearing-impaired participants with mild to moderate hearingloss preferred considerably less-than-normal overall calculatedloudness in both eld and laboratory tests. There were nosignificant differences between inexperienced and experiencedhearing aid users. Normal-hearing participants, on the otherhand, preferred close-to-normal overall calculated loudness. Inaddition, a potential problem with the loudness model wasencountered: despite the fact that the hearing-impairedlisteners were provided with less than normal overallcalculated loudness, they rated loudness higher than thenormal-hearing listeners.</p><p>The results refute the most commonly adopted rationale forprescriptive methods for WDRC hearing aids - that overallloudness should be restored to normal. Hearing-impairedlisteners with mild to moderate hearing loss preferredconsiderably less than normal overall loudness. This should betaken into account when deriving new prescriptive methods, andwhen providing clients with hearing aids.</p><p><b>Key words:</b>hearing impairment, hearing aid, nonlinear,WDRC, hearing aid experience, prescription, loudness, loudnessmodel, speech intelligibility, preference.</p>

為加速與國際會計準則接軌，我國財務會計準則委員會於民國93年7月1日發布財務會計準則公報第35號「資產減損之會計處理準則」，並規定得於93年度提前適用。本研究由揭露的角度切入，研究提前適用35號公報之公司，其揭露資產減損資訊數量與代表資訊不對稱變數 (分析師預測錯誤、個股交易量以及股票報酬標準差)間之關聯，以及資產減損揭露降低資訊不對稱之效果，是否會受到管理當局盈餘管理以及經營風險所影響。為衡量揭露資訊之充分性，本研究參考Botosan (1997)與Guo et al. (2004)，自行建構揭露評分項目與評分表，並以迴歸分析來檢定資產減損揭露數量與代表資訊不對稱之替代變數間的關連性。 研究結果顯示，在控制了減損金額後，公司所揭露的資產減損資訊確實具備增額資訊內涵，能降低分析師對未來一年每股盈餘的預測錯誤；然而，有進行「洗大澡」盈餘管理行為之公司，其資產減損揭露資訊降低資訊不對稱效果並未受影響。 另外，電子業以及研發支出佔營業收入淨額比例較高公司，其資產減損揭露資訊則較非電子業及研發支出佔營業收入淨額比例較低公司更能顯著提升個股交易週轉率；然而，公司所揭露之資產減損資訊，卻無法顯著降低股票報酬標準差。本研究另發現相較於研發支出佔營業收入淨額比率，產業別是衡量公司風險較佳之替代變數。 就資產減損揭露資訊的評分結果而言，本研究發現三個現象。第一為有分析師盈餘預測的公司，其資產減損資訊揭露分數與無分析師預測之公司並無顯著差異，此現象可能代表了分析師在決定是否針對特定公司宣告盈餘預測資訊時，資產減損揭露資訊並非決定性因素。第二為提前適用35號公報之公司，其揭露分數就整體而言是偏低的。第三為整體揭露較透明之公司，其資產減損揭露資訊並未顯著優於整體揭露較不透明的公司。 / To harmonize faster with international accounting standards, the Financial Accounting Standards Board of Taiwan issued Financial Accounting Standards No. 35, “Accounting for Asset Impairment” on July 1, 2004, and allowed early adoption. This paper examines the relations between the disclosure quantity-level of asset impairment and proxy variables (financial analysts’ earnings forecast error, trading volume and standard deviation of stock return) of information asymmetry, for the companies which adopted Financial Accounting Standards No. 35 early. In addition, this paper examines whether earnings management or operating risks of company has impact on the effect of reducing information asymmetry. In order to effectively measure the disclosure quantity-level of asset impairment, this paper follows the methods of Botosan (1997) and Guo et al. (2004) to construct a tailor-made disclosure index, and then uses multiple regression models to test the hypotheses. After controlling the dollar amount of asset impairment, this paper finds significant positive relation between the disclosure quantity-level of asset impairment and earnings forecast error. This finding indicates that disclosure of asset impairment has incremental information content to reduce information asymmetry. However, that effect of reducing information asymmetry is not significant for probable candidate companies of earnings management. Within the same disclosure quantity-level, companies in the electronics industry and companies with a higher R&D expenditure to net operating revenue ratio have more stock trading volume than those in non-electronics and those with a lower R&D expenditure ratio, respectively. This paper cannot verify the expected sign between disclosure quantity-level of asset impairment and standard deviation of stock return. This paper also finds that industry, as a proxy variable, is more suitable to represent risk of company than R&D ratio. As to the asset impairment disclosure index, this paper finds three phenomena. First, companies with at least one financial analyst following do not have higher disclosure scores than those with no financial analyst following. Secondly, asset impairment disclosure scores are low in average. Thirdly, there is no positive relation between the total disclosure level and asset impairment disclosure scores.