Essays about: "Economic Impairment"

Showing result 1 - 5 of 14 essays containing the words Economic Impairment.

1. 1. Vulnerability & Resilience in an Ageing Population : A Case Study on Individual Self-Reliance & Community-Based Disaster Risk Reduction Policies in Japan

   University essay from Uppsala universitet/Teologiska institutionen

   Author : Victor Bergenek; [2023]
   Keywords : Disaster Risk Reduction; DRR; Ageing Population; Vulnerability; Resilience; DRM; Disaster Risk Management; Individual Self Reliance; Community-Based Disaster Risk Reduction; Japan; Case Study; Elderly; Vulnerable Groups.;

   Abstract : Natural disasters and hazards pose significant risks and challenges for people and communities all around the world, among the groups most vulnerable to these events are elderly populations who face physical, social, and psychological hardships in the face of disasters. The vulnerability and lacking resilience of elderly are a growing global concern as their proportion of the world's population is steadily increasing with an estimated 1 in 6 people being aged 65 and over by 2050, doubling the current number. READ MORE

3. 2. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

4. 3. Vocational digital tools for individuals with intellectual disabilities : A scoping review

   University essay from Jönköping University

   Author : Maria Ntzelepi; [2022]
   Keywords : applications; assistive technology; cognitive impairment; digitalization; occupational therapy; support in employment; vocational training; vocational rehabilitation; work adaptation;

   Abstract : Introduction: Intellectual disability causes performance problems in several domains of everyday life. Vocational training and rehabilitation can facilitate the process of employment for individuals with this diagnosis. Technology offers many possibilities in this process. READ MORE

5. 4. Malaria and Economic Development in Sub-Saharan Africa: Long-lasting Effects on Cognitive Abilities

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : María Moraga Fernández; [2018]
   Keywords : Keywords: malaria; health; cognition; IQ; economic performance; income; GDP per capita; Business and Economics;

   Abstract : This dissertation endeavours to examine long-lasting sequels of malaria on economic development in sub-Saharan Africa. Despite the general consensus that countries where malaria is endemic are not only poorer but also grow economically at a slower pace than non-malarial ones, the channels through which malaria incidence translates into lower subsequent development are still under-examined. READ MORE

6. 5. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Gusten Friberg; Carl Åström Johansson; [2018]
   Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

   Abstract : 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. READ MORE