Impairment Test

rtucker@sports.uct.ac.za Tel.: +27-21-6504559 Fax: +27-21-6867530 Introduction Exercise performance is impaired during both self-paced [16, 35] and externally regulated [5, 7, 25, 26] exercise in the heat. The biological mechanisms explaining this impairment are, however, poorly understood. Originally it was believed that an increase in the oxygen-independent contribution to energy production [3], resulting from a reduction in skeletal muscle blood flow [6, 30] secondary to…

demonstrações contábeis, é de R$ 60.000.000,00, em 31/10/X0. O valor recuperável da unidade geradora de caixa da Cia. Floripa é de R$ 80.000.000,00 em 31/12/X0. Conforme a NBC TG 01 (R2) – Redução ao valor Recuperável de Ativos, qual é o valor da perda por impairment em 31/12/X0 a ser reduzido do ágio por rentabilidade futura registrado na Cia. Joinville? A - R$ 24.000.000,00 B - R$ 20.000.000,00 C - R$ 4.000.000,00 D - R$ 12.000.000,00 E - R$ 36.000.000,00 …

Câmbio 08 CPC 35 e 36 / ICPC 09 - Consolidação das Demonstrações Contábeis Exercícios - Consolidação das Demonstrações Contábeis 09 7 11 Exercícios - Demonstração do Valor Adicionado (DVA) 05 3 CPC 01 - Redução ao Valor Recuperável de Ativos (Impairment) Exercícios - Subvenção e Assistências Governamentais 04 PÁGINA CPC 15 - Combinação de Negócios, Incorporação, Fusão e Cisão Exercícios - Combinação de Negócios, Incorporação, Fusão e Cisão Profª Monica V. Encinas 22 24 27 32…

constituir uma provisão, deve-se lançar essa redução do custo líquido do ativo (Ativo especial menos amortização) diretamente no resultado como perda extraordinária. Tal procedimento denomina-se teste de recuperabilidade do custo conhecido como Impairment Test, reconhecido pelo IASB em seu pronunciamento IAS n° 36 e FASB em seu pronunciamen to FAS n° 144. Notas explicativas do Ativo Especial Devido à particularidade do ativo especial, deve-se descriminar em notas explicativas: o…

assessing intelligence play significant role in such cases, once certain cognitive impairments may be the reason to withdraw the responsibility for punishable actions. After the evaluation of the Psychology Federal Council, several of the instruments used were considered unfavorable for use, making the work of psychologists even more difficult. In spite of this, other techniques such as interviews or neuropsychological tests, 1 Mestre em Psicologia Clínica - PUCRS; Especialista em…

basis of functional assessment of ischemic or traumatic brain lesions. Acta Neurochirurgica, 57 (Supl.), 123-129. Reitan, R. M., & Wolfson, D. (1996). Theoretical, methodological, and validational bases of the Halstead-Reitan Neuropsychological Test Battery. Em I. Grant & K. M. Adams (Orgs.) Neuropsychological assessment of neuropsychiatric disorders (2ª. ed., pp. 3-42). New York: Oxford University Press Rourke, B. P. (1995). Introduction: The NLD syndrome and the white matter…

patients are rarely afforded rest and privacy. Many evaluations are conducted with no more privacy than a curtain between patients and their roommates. Interruptions are common from nursing staff, other consulting services, technicians performing bedside tests, and transporters trying to whisk patients off to remote procedures. Illness-related fatigue or medication side effects may challenge the patient’s ability to tolerate a standard diagnostic interview, with the result that…

other parameters, in the Cardiopulmonary Exercise Testing performed on the treadmill in individuals of both sexes, either active and sedentary. (Arq Bras Cardiol 2011; 96(1): 54-59) Keywords: Pulmonary ventilation/physiology; reference values; exercise test; sedentary lifestyle. Full texts in English - http://www.arquivosonline.com.br Correspondência: Artur Haddad Herdy • Rua Newton Ramos, 91/601-A - Centro - 88015-395 - Florianópolis, SC - Brasil E-mail: aherdy@cardiol.br,…

ABSTRACT - Objective: To compare the pattern of self-care performance in normal children and children with cerebral palsy (CP). Method: 142 normal children and 33 children with CP were evaluated by 22 items from the self-care scale of the PEDI functional test. Rasch methodology transformed scores into interval measures of difficulty from 0 to 100 (logit). Spearman rank correlation coefficient compared the order of logits in the two groups. Results: Eleven items showed significant…

2, p. 1-10, maio/ago. 2011 8 DOI: 10.5216/rpp.v14i2.14970 MCNAIR, D. M., LOOR, M., E DROPPLEMAN, L. F. Manual for the Profile of Mood States. San Diego, California: EdITS/Educational and Industrial Testing Service, 1971. MORGAN, W. P. Test of Champions: the iceberg profile. Psychology Today, 14, 9299, 101-108, 1980. MORGAN, W. P. Affective beneficence of vigorous physical activity. Medicine and Science in Sports and Exercise, 17, 94-100, 1985. OLIVEIRA, S.R.S.; SERASSUELO JUNIOR,