No / Visual impairment is an important risk factor for falls, but relatively little is known about how it affects stair negotiation. The present study determined how medio-lateral (ML) dynamics of stepping and single limb support stability when stepping up or down to a new level were affected by blurring the vision of healthy elderly subjects. Twelve elderly subjects (72.3±4.2years) were analysed performing single steps up and single steps down to a new level (7.2, 14.4 and 21.6cm). Stepping dynamics were assessed by determining the ML ground reaction force (GRF) impulse, lateral position of the centre of mass (CM) relative to the supporting foot (average horizontal ML distance between CM and CP during single support) and movement time. Stability was determined as the rms fluctuation in ML position of the centre of pressure (CP) during single support. Differences between optimal and blurred visual conditions were analysed using a random effects model. Duration of double and single support, and the ML GRF impulse were significantly greater when vision was blurred, while the average CM¿CP ML distance and ML stability was reduced. ML stability decreased with increasing step height and was further decreased when stepping down than when stepping up. These findings indicate that ML balance during stepping up and down was significantly affected by blurring vision. In particular, single limb support stability was considerably reduced, especially so during stepping down. The findings highlight the importance of accurate visual feedback in the precise control of stepping dynamics when stepping up or down to a new level, and suggest that correcting common visual problems, such as uncorrected refractive errors and cataract may be an important intervention strategy in improving how the elderly negotiate stairs.

No / PURPOSE: The risk of falling increases dramatically with age, and visual impairment is known to be an important risk factor. Therefore, it is highly pertinent to assess the effects of age and vision on the performance of everyday tasks linked to falling, such as stepping from one level to another. METHODS: Nine young (age, 26 +/- 4 years) and ten elderly (age, 72 +/- 5 years) subjects performed a stepping-up task of three different heights. Their stepping strategies with blurred and optimally corrected vision were compared. Center of mass (CM), center of pressure (CP) dynamics (in the mediolateral and anteroposterior directions), and foot clearance parameters were determined, and statistical regression modeling was applied. RESULTS: Elderly subjects spent 20% more time (P = 0.03) than young subjects during double support and they had reduced anteroposterior CM-CP divergence (P < 0.001) during double support and slower anteroposterior (P < 0.001) and mediolateral (P = 0.002) CM velocities during initiation of movement and single limb support. Blur caused similar adaptations, such as increased toe clearance, across both age groups, though mediolateral (ML) CM-CP divergence in elderly subjects was significantly more reduced than in young subjects (P < 0.001). CONCLUSIONS: Findings indicate, in general, that older subjects used a more cautious and controlled stepping strategy. However, the lack of significant age differences in toe clearance suggests this strategy was mainly aimed at reducing ML instability rather than increasing margins of safety regarding toe clearance.

Yes / Purpose: The aim of this study was to systematically review the literature to investigate the link (if any) between vision and dizziness. Methods: Medline, CINAHL, AMED, Web of Science and The Cochrane Library were searched with keywords chosen to find articles which investigated the causes of dizziness and considered vision as a possible trigger. Citation chaining of all included papers was performed in addition to the hand searching of all reference lists. Unpublished literature was identified using www.opengrey.eu. The review considered studies involving adults which link, measure or attempt to improve any aspect of vision in relation to dizziness. Results: Nine thousand six hundred and eighty one possible references were found, and the abstracts were screened independently by two reviewers to determine if they should be included in the study. Thirteen papers were found which investigated whether dizziness was linked to an assessment of vision. Visual impairment measures were crude and typically self-report, or Snellen visual acuity with little or no measurement details. Five studies found an independent link between dizziness and vision, five found a weak association (typically finding a link when univariate analyses were used, but not when multivariate analyses were used), and three found no association. Studies finding a strong link were usually cross-sectional with a large study population whereas those finding a weak association had relatively small numbers of participants. Studies which did not find an association used a broad definition of dizziness that included the term light-headedness, an unreliable Rosenbaum near visual acuity chart or an unusual categorisation of visual acuity. Conclusions: This review suggests that dizziness (although likely not ‘light-headedness’) is linked with poor vision although further studies using more appropriate measures of vision are recommended. / Deborah Armstrong was funded by a College of Optometrists Research Scholarship and Emily Charlesworth by a College of Optometrists summer studentship.

BACKGROUND: Hearing loss is the third most prevalent chronic condition faced by older adults and has been linked to difficulties in speech perception, activities of daily living, and social interaction. Recent studies have suggested a correlation between severity of hearing loss and an individual's cognitive function; however, a causative link has yet to be established. One intervention option for management of the most severe to profound hearing loss in older adults is cochlear implantation. We performed a review to determine the status of the literature on the potential influence of cochlear implantation on cognition in the older adult population. METHODS: Over 3800 articles related to cochlear implants, cognition, and older adults were reviewed. Inclusion criteria were as follows: (1) study population including adults > 65 years, (2) intervention with cochlear implantation, and (3) cognition as the primary outcome measure of implantation. RESULTS: Out of 3,886 studies selected, 3 met inclusion criteria for the review. CONCLUSIONS: While many publications have shown that cochlear implants improve speech perception, social functioning, and overall quality of life, we found no studies in the English literature that have prospectively evaluated changes in cognitive function after implantation with modern cochlear implants in older adults. The state of the current literature reveals a need for further clinical research on the impact of cochlear implantation on cognition in older adults.

Goodwill är en diskuterad och komplex post i balansräkningen som utsätts för subjektiva bedömningar vid värdering och nedskrivningsprövning. I denna uppsats analyserasbörsnoterade bolags texter kring goodwill i deras årsredovisningar för att undersöka om det finns några skillnader mellan bolag i hur de kommunicerar kring goodwill. Dessutom undersöks om bolagens kommunikation kring goodwill förändras när de genomför en nedskrivning av goodwill. Studiens resultat baseras på innehållsanalyser av 14 bolagsårsredovisningar över tre efterföljande år. Resultatet från innehållsanalyserna visar att mängden text i årsredovisningarna som behandlar goodwill skiljer sig mellan bolagen och att den främsta skillnaden som observerades kunde hänföras till text som berör bolagsspecifikinformation om goodwill. Vidare visar resultatet att mängden text som berör nedskrivning av goodwill ökar när bolagen genomför en nedskrivning av goodwill. / Goodwill is a discussed and complex asset in the balance sheet which is exposed to subjective judgements on valuation and impairment testing. This study analyzes publicly listed companies’ texts about goodwill in their annual reports to examine if there are any differences between how companies communicates about goodwill. Furthermore, the study examines if the companies’ communication about goodwill changes when a goodwill impairment is reported. The results of the study are based on the content analysis of 14 companies’ annual reports from three following years. The results from the content analysis shows that the amount of text in the annual reports regarding goodwill differs between companies and that the prime difference which was observed could refer to company specific information about goodwill. Further on the result shows that the amount of text that about goodwill impairment increases when the company reports an impairment of goodwill. This paper is written in Swedish.

A atividade de exploração e produção (E&P) de óleo e gás caracteriza-se por ser tipicamente de capital intensivo, envolver altos riscos e longos prazos de maturação dos investimentos, evidenciando valores significativos dos ativos empregados e apresentando, consequentemente, dificuldade na recuperação dos valores capitalizados. Assim, o teste para verificar a recuperação dos valores dos ativos impairment tem importância acentuada para o setor. Nesse contexto, o presente trabalho objetivou identificar o impacto das variações no preço do petróleo e no volume de reservas provadas sobre a perda do valor de recuperação (impairment) atribuída aos ativos de E&P de empresas petrolíferas listadas na NYSE, durante o período que correspondeu aos relatórios contábeis de 2003 a 2008. Para tal: (i) foram caracterizadas a indústria e a contabilidade para o setor petrolífero, sobretudo o seu principal segmento, de E&P; (ii) foram levantadas as principais normas norte-americanas, internacionais e brasileiras que orientam a metodologia do teste de impairment, evidenciando suas diferenças; (iii) foi apresentada a aplicação do teste de impairment especificamente na indústria petrolífera e (iv) foram levantadas evidências empíricas para serem identificadas as influências das variáveis selecionadas sobre a despesa de impairment atribuída ao segmento de E&P. Na caracterização da indústria petrolífera e de sua contabilidade ficaram evidentes características peculiares como, por exemplo, a possibilidade de escolha de um dos dois métodos de contabilização para os gastos incorridos nas atividades de E&P. Na análise das normas que orientam o teste de impairment, constatou-se que, apesar das consideráveis semelhanças, as diferenças observadas podem distorcer o real objetivo do instrumento, que é o de garantir que os registros contábeis retratem o valor mais acurado possível dos benefícios econômicos futuros que os ativos podem gerar à entidade. Na análise da aplicação do teste na indústria petrolífera, ficou evidente o risco existente na atividade de E&P, o que atribui a seus ativos uma incerteza na realização dos fluxos de caixas futuros. E, por fim, na análise de como as variáveis selecionadas se relacionam e, consequentemente, influenciam as Despesas de Impairment de E&P, observou-se, principalmente, a relação inversa dessa variável com os valores de Descobertas. Esses resultados dão indícios de que a variável Descoberta deve ser premissa levada em consideração no cálculo do valor de recuperação de um ativo de E&P. / Oil and gas exploration and production (E&P) is characterized as an activity that is typically capital-intensive, involves high risks and long investment maturity terms, with high values of assets used and, consequently, difficulties to recover capitalized amounts. Hence, impairment tests are very important to the sector. In that context, this research aimed to identify the impact of variations in oil prices and proven reserve volumes in the impairment of E&P assets of oil companies listed on NYSE, during the period corresponding to the financial statements between 2003 and 2008. Therefore, (i) the industry and accounting for the oil sector were characterized, particularly its main segment, which is E&P, (ii) the main North American, international and Brazilian standards were survey which guide the impairment test method, evidencing differences, (iii) the application of the impairment test was presented, specifically in the oil industry, and (iv) empirical evidence was raised to identify the influences of the identified variables on impairment expense attributed to the E&P segment. In the characterization of the oil industry and its accounting, peculiar characteristics were evidenced, such as, for example, the possibility to choose between one of two methods to account for costs incurred in E&P activities. In the analysis of the standards guiding the impairment test, it was verified that, despite considerable similarities, the observed differences can distort the true goal of this instrument, which is to guarantee that accounting records picture the value of the future economic benefits the assets can create for the entity as precisely as possible. In the analysis of the test application to the oil industry, the risk of E&P activities was evidenced, which entails uncertainty for the realization of these assets future cash flows. And, finally, in the analysis of how the selected variables are related and, consequently, influence Impairment Expenses of E&P, the main observation was related to the inverse relation between this variable and the values of Discoveries. These results indicate that the Discovery variable should be a premise taken into account when calculating the recovery value of an E&P asset.

A compreensão da relação entre linguagem oral e escrita tem se concentrado nos estudos sobre o processamento fonológico (PF). Limitações neste processamento são apontadas como responsáveis pelas dificuldades fonológicas, lexicais, de compreensão e de escrita das crianças com Distúrbio Especifico de Linguagem (DEL). Os objetivos desta dissertação foram: verificar a ocorrência de alteração nas habilidades da linguagem escrita e nas habilidades do PF em crianças com DEL; comparar o desempenho entre crianças com DEL e com Desenvolvimento Típico de Linguagem (DTL) quanto as habilidades do PF e verificar se ha associação entre as habilidades do PF e as de linguagem escrita em crianças com DEL, e ainda, se ha uma habilidade do PF que se destaca nesta associação. Participaram deste estudo 40 sujeitos: 20 com diagnostico de DEL (GE) e 20 com DTL (GC) com idades entre 7 e 10 anos de ambos os sexos. Para avaliação das habilidades do PF foram aplicados os seguintes procedimentos: prova de repetição de não palavras para avaliação da Memória de Trabalho Fonológica (MTF), Teste de Nomeação Automatizada Rápida (RAN) para avaliação do Acesso Lexical (AL) e Perfil de Habilidades Fonológicas para avaliação da Consciência Fonológica (CF). Para avaliação da linguagem escrita os seguintes sub-testes do Teste de Analise de Leitura e Escrita (TALE) foram utilizados: leitura e compreensão de texto, ditado e escrita espontânea. Para analise estatística foi utilizado o teste Qui Quadrado, sendo adotado nível de significância estatística 0,05. A ocorrência de alterações na linguagem escrita na grande maioria dos sujeitos com DEL na amostra estudada foi constatada. As crianças deste grupo apresentaram desempenhos significantemente piores nas provas do PF quando comparadas as do GC. A existência de associação entre desempenho em provas de leitura e escrita e o desempenho em provas do PF foi confirmada. As analises estatísticas evidenciaram que a MTF foi aquela que apresentou maior nível de significância com as provas de leitura e de escrita. Pode-se concluir que a grande maioria das crianças com DEL apresentam alteração nas habilidades de linguagem escrita e do PF; elas apresentaram desempenho significantemente pior em relação aquelas com DTL nas habilidades do PF; ha associação entre desempenho em provas de leitura e escrita e provas do PF, sendo que as dificuldades nas habilidades do PF podem justificar as dificuldades de linguagem escrita; a MTF foi aquela que apresentou maior associação, o que reforça a hipótese de que defasagem na MTF e um forte marcador psicolingüístico nos quadros de DEL. / The understanding of the relationship between oral language and written language hás focused on studies on the phonological processing (PP). Limitations in this area have been identified as one of those responsible, in addition for lexical difficulties and comprehension difficulties, for the phonological disorders of children with specific language impairment (SLI) and the consequent alteration in the written language. This study aimed: verifying the occurrence of alterations in the written language skills and abilities of the PP in children with SLI; compare the performance between children with SLI and typical language development (TLD) and the abilities of the PP; check the association between the PP and the skills of written language in children with SLI, and, if there is one skill of the PP that stands out in these association. Participated of these study 40 subjects: 20 with SLI (EG) and 20 with TDL (CG), with ages between 7 and 10 years old, of the both sexes. For evaluation of the PP the following procedures had been used: non words repetition proof of the Prova de Memoria de Trabalho Fonologica, Teste de Nomeacao Automatizada e Rapida (RAN), for evaluation the lexical acces, and the Perfil de Habilidades Fonologicas, for evaluate the phonological awareness. For evaluation of written language the following subtests of the Teste de Analise de Leitura e Escrita TALE had been used: reading and understanding of text, dictated and spontaneous writing. Statistical analysis was performed using the Qui Quadrado test, and adopted level of statistical significance 0.05. The occurrence of alteration in the written language in most of the subjects with SLI in the sample was found. Children in this group had significantly worse performance in tests of PP when compared to the CG. The existence of the association between performance in tests of reading and writing and performance in tests of PP was confirmed. Statistical analysis showed that the phonological working memory (PWM) was one that showed higher level of significance with the proof reading and writing. It was observed that the majority of children with SLI have alterations in the skills of written language and the PP, they performed significantly worse for those with skills in TDL of PF; there is association between performance in tests of the PP and evidence reading and writing, and that difficulties in the abilities of the PP may explain the difficulties of written language. The PWM was what stood out most in this association, which reinforces the hypothesis, that deficit the PWM is a strong psycholinguistics marker of SLI.

Syfte: Syftet med studien är att undersöka om en goodwillnedskrivning har något samband med framtida kassaflöde. Metod: I studien har en multipel regressionsanalys utförts, som är inspirerad av en tidigare studie av Jarva (2009). Vi har använt oss av en kvantitativ metod med deduktiv ansats och med hjälp av insamlade data från Retriver och Börsdata.se, har vi undersökt om det finns något samband mellan goodwillnedskrivningar och framtida kassaflöde. Resultat och slutsats: Resultatet är uppdelat i två olika modeller. I den ena har vi delat in bolagen i storleksordning baserat på omsättningsstorlek. I den andra har vi delat in bolagen med antalet anställda enligt SME. I båda analyserna hittar vi samband mellan framtida kassaflöde och avskrivningar. Där avskrivningar används som en proxy för goodwillnedskrivningar. Det i motsats till vad Jarva (2009) kom fram till i sin studie. Där han endast kunde hitta samband i upp till tre år efter nedskrivningen. / Purpose: The purpose of the study is to examine whether a goodwill impairment has any relation with the future cash flow Method: The study has performed a multiple regression analysis, which is inspired by a previous study by Jarva (2009). We have used a quantitative method with deductive approach and with the help of collected data from Retriever and Börsdata.se have we examined whether there is any relation between goodwill impairment and future cash flow. Result and conclusion: The result is divided in two different models. In one, we have divided the companies into orders of magnitude with turnover as a variable. In the second, we have divided the companies with the number of employees as a variable. In both analyzes, we find relationships between future cash flow and deprecation. Where deprecation is used as a proxy for goodwill impairments. This is in contrast to what Jarva (2009) came up with in his study. Where he could only find connections for up to three years after the impairment.

<p>Den här uppsatsen undersöker kännedom om och syn på pragmatiska språkstörningar bland lärare. Allt högre krav ställs på att kunna kommunicera och samspela med andra människor på ett skickligt och lämpligt sätt. I dagens informationssamhälle, med dess stora flöde av envägskommunikation, hamnar det goda samtalet, dialogen, på undantag. I dialogen lär man sig tidigt att använda språket på ett lämpligt sätt i en viss situation utifrån samhällets fastlagda normer. Intresset för pragmatik har ökat de senaste decennierna, och följaktligen intresset för pragmatiska språkstörningar. Forskning i främst Storbritannien och USA visar att det finns barn som har problem att använda språket på ett lämpligt sätt i en viss situation, där inga andra språksvårigheter föreligger. Även Sverige ligger långt fram inom forskningen om språkstörning. Vid Lunds universitet har man översatt ett frågeformulär som är till hjälp för att kartlägga barn med pragmatisk språkstörning. Fem lärare, verksamma i år F-9, intervjuades och med sina skiftande utbildningsbakgrunder uttryckte de sina uppfattningar om pragmatisk språkstörning. Studien visar att kännedom om symptom på pragmatisk språkstörning finns, men till diagnosen PLI ställde man sig mer tveksam. Samtidigt som det är viktigt för barn att få hjälp med de svårigheter de har, måste utbildade lärare lita till sin kompetens och inte låta experter och läkare få ensamrätt på att bedöma mänskligt beteende.</p>

Den här uppsatsen undersöker kännedom om och syn på pragmatiska språkstörningar bland lärare. Allt högre krav ställs på att kunna kommunicera och samspela med andra människor på ett skickligt och lämpligt sätt. I dagens informationssamhälle, med dess stora flöde av envägskommunikation, hamnar det goda samtalet, dialogen, på undantag. I dialogen lär man sig tidigt att använda språket på ett lämpligt sätt i en viss situation utifrån samhällets fastlagda normer. Intresset för pragmatik har ökat de senaste decennierna, och följaktligen intresset för pragmatiska språkstörningar. Forskning i främst Storbritannien och USA visar att det finns barn som har problem att använda språket på ett lämpligt sätt i en viss situation, där inga andra språksvårigheter föreligger. Även Sverige ligger långt fram inom forskningen om språkstörning. Vid Lunds universitet har man översatt ett frågeformulär som är till hjälp för att kartlägga barn med pragmatisk språkstörning. Fem lärare, verksamma i år F-9, intervjuades och med sina skiftande utbildningsbakgrunder uttryckte de sina uppfattningar om pragmatisk språkstörning. Studien visar att kännedom om symptom på pragmatisk språkstörning finns, men till diagnosen PLI ställde man sig mer tveksam. Samtidigt som det är viktigt för barn att få hjälp med de svårigheter de har, måste utbildade lärare lita till sin kompetens och inte låta experter och läkare få ensamrätt på att bedöma mänskligt beteende.