Determinants of Goodwill Impairment Loss Recognition

Loss of customer goodwill in the uncapacitated lot-sizing problem

Loss of customer goodwill in uncapacitated single level lot-sizing is studied with a mixed integer programming model extending the well-known Wagner-Whitin (WW) model. The objective is to maximize profit from production and sales of a single good over a finite planning horizon. Demand, costs, and prices vary with time. Unsatisfied demand cannot be backordered. It leads to the immediate loss of ...

Are disease duration and degree of functional impairment determinants of bone loss in rheumatoid arthritis?

One hundred and five patients with rheumatoid arthritis treated with a variety of antirheumatic drugs, excepting glucocorticoids, were stratified according to the degree of functional impairment (functional classes I to IV) and duration of the disease (0-3 years; 4-8 years; and greater than 8 years). The variables investigated were distal forearm bone mineral content (BMC), biochemical markers ...

Science and International Goodwill

Comparison of Discount Rates Disclosure Analysis in Goodwill Impairment Testing among Singapore Listed Firms

This study presents some evidence of discount rate selection on goodwill impairment testing under the new requirements of FRS 36. The selection of discount rates is believed to be an important key factor that affects the outcome of impairment assessment, especially when using the method of value in use. This study objectively examines the Singapore listed firm’s selection of discount rates disc...

Determinants of object recognition

We demonstrate that performance on an object recognition task can be explained in terms of observer-specific perceptual profiles. These profiles are derived from a battery of tests, including the effects of stereo, texture, outline (occluding contour), and motion cues on amplitude judgements of curved surfaces. Using a task in which observers learned to recognise 'amoeboid' objects, a multivari...