PROBLEMDespite some recent MMPI normative studies, there remains a paucity of reports of MMPI score differences that could be ascribed to age differences in a normal non-hospitalized population. One such study ) reporting increases in several MMPI scales as a function of increasing age was based on groups of hospitalized tubercular patients. In light of the nature of the disease it is not surprising that D and Hs would be higher in the older patient. The fact that the younger patients also produced higher than average scores on these two scales in itself is an indication that the population studied was not a normal one with respect to the factors reflected in D and Hs. Brozek's@) MMPI study of two different age groups was restricted to the analysis of item changes and only a few scale comparisons were made with the report of a significant increase in Si for the older adult. Before one can conclude that age difference itself produces changes in MMPI scores of such a magnitude that special "age norms"@) should be established, a study of the relatively healthy adult is indicated. This study examined different age samples of a normal, non-hospitalized male population with respect to MMPI scores relative to health status of the subjects.PROCEDURE Random samples of males in age groups 20-29, 30-39, 40-49, 50-59, and 60-69 were drawn from a population of male adults employed as civilians in an army chemical warfare center in Maryland. The group had been administered a slightly shortened form of the MMPI which included all the items necessary to score the validity scales and the standard nine clinical scales (Scale Si was excluded). In addition, the Cornell Medical Index Health Questionnaire ( l ) had been administered, and outpatient clinic records from the base dispensary were available for study. Records having T-score values above 70 on the F and L scales of the MMPI were excluded from the study. Since too few Ss were available in the oldest decade group, these Ss were combined with those of the 50-59 year old group for the analyses. The sampling procedure resulted in a group of 137 males with a mean age of 36.20 years, none of whom was known to have had a psychiatric illness a t the time of the testing.The CMI data blanks were scored separately for medical and neuropsychiatric illness or symptomatology. The former index of medical status will be referred to as the Adjusted CMI score and the latter as the N P score. The mean T-scores (with K correction added) of the nine standard MMPI scales and the mean CMI scores for the four different age groups were treated by analysis of variance. The analysis of the N P scores of the CMI revealed they contained large proportions of zero values in each age group and could not be meaningfully treated independently.
RESULTS AND DISCUSSIONThe means, standard deviations, and F ratios for the analysis of variance of the MMPI and Adjusted CMI scores for the different age groups revealed no significant differences. An apparent trend for a systematic increase on the D scale with age was...
This paper reviews compliance with the IAS 36 goodwill impairment testing disclosure requirements by South African entities included in the All Share Index of the Johannesburg Stock Exchange. A detailed extraction of disclosures provided by entities with material levels of goodwill was compared to the key requirements. The approach taken is grounded in an assumption that the diligence with which preparers attend to visible disclosures acts a "litmus test" of the reliability of the invisible workings of the "black box" of impairment testing. The results are analysed through a critical narrative proposing insights relevant to preparers, auditors, regulators, and standard-setters. Consistent with results of studies in other jurisdictions the disclosures of South African entities are often incomplete and inconsistent, presented in a minimalist, generic, "boiler-plate" fashion considered to be of limited use to decision makers assessing the reliability of impairment testing. This is the first known detailed review of South African levels of compliance with goodwill impairment testing disclosure requirements offered as an initial contribution to assessing the reliability of goodwill balances reported by South African corporate entities.
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