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1

International Accounting Standards Committee. Impairment of assets. London: International Accounting Standards Committee, 1998.

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2

Board, Accounting Standards. Impairment of tangible fixed assets. London: Accounting Standards Board, 1996.

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3

Board, Accounting Standards. Impairment of fixed assets and goodwill. London: Accounting Standards Board, 1997.

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4

International Accounting Standards Committee. Impairment of assets: Proposed international accounting standard. London: International Accounting Standards Committee, 1997.

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5

Board, Accounting Standards. IASB proposals on business combinations,impairment and intangible assets. Kingston upon Thames: ASB Publications, 2002.

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6

Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. London: IASB, 2004.

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7

Impairment of assets nach international accounting standards: Anwendungshinweise und Zweckmässigkeitsanalyse. Frankfurt am Main: P. Lang, 2002.

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8

Board, Financial Accounting Standards. Accounting for the impairment or disposal of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 2001.

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9

Ernst &. Young. Impairment of fixed assets and goodwill: A guide to FRS 11. London: Ernst & Young, 1998.

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10

Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. London: Gee, 1999.

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11

Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. London: Gee, 1999.

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12

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 1994.

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13

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 1994.

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14

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Norwalk, Conn: Financial Accounting Standards Board, 1994.

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15

Mard, Michael J. Valuation for financial reporting: Fair value, business combinations, intangible assets, goodwill and impairment analysis. 3rd ed. Hoboken, N.J: Wiley, 2011.

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16

Board, Financial Accounting Standards. Accounting for the impairment of long-lived assets: Proposed statement of financial accounting standards. Norwalk, Conn: FASB, 1993.

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17

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. New York: American Institute of Certified Public Accountants, Inc., 1987.

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18

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. New York, N.Y. (1211 Avenue of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1987.

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19

Schumann, Jörg. Unternehmenswertorientierung in Konzernrechnungslegung und Controlling: Impairment of Assets (IAS 36) im Kontext bereichsbezogener Unternehmensbewertung und Performancemessung. Wiesbaden: Betriebswirtschaftlicher Verlag Dr. Thomas Gabler / GWV Fachverlage, Wiesbaden, 2008.

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20

Board, Financial Accounting Standards. Statement of financial accounting standards no.144: Accounting for the impairment or disposal of long-lived assets. Norwalk, Conn: FASB, 2001.

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21

Board, Financial Accounting Standards. An analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Cn: FASB, 1990.

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22

Board, Financial Accounting Standards. Proposed statement of financial accounting standards: Accounting for the impairment or disposal of long-lived assets and for obligations associated with disposal activities. Norwalk, Conn: FASB, 2000.

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23

Michael, Schiff, Sondhi Ashwinpaul C, and National Association of Accountants, eds. Impairments and writeoffs of long-lived assets. Montvale, N.J: National Association of Accountants, 1989.

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24

PricewaterhouseCoopers. Impairment of Fixed Assets. Gee Publishing Ltd, 2001.

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25

Hitchner, James R., Michael J. Mard, Steven D. Hyden, and Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 & 142. Wiley, 2002.

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26

Hitchner, James R., Michael J. Mard, and Steven D. Hyden. Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment. Wiley & Sons, Incorporated, John, 2007.

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27

Hitchner, James R., Michael J. Mard, and Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Limited, John, 2011.

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28

Hitchner, James R., Michael J. Mard, and Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Incorporated, John, 2010.

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29

Hitchner, James R., Michael J. Mard, Steven D. Hyden, and Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 And 142. Wiley & Sons, Incorporated, John, 2002.

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30

Hitchner, James R., Michael J. Mard, and Steven D. Hyden. Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis. Wiley & Sons, Limited, John, 2010.

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31

Hitchner, James R., Michael J. Mard, and Steven D. Hyden. Valuation for Financial Reporting : Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment. 2nd ed. Wiley, 2007.

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32

J, Mard Michael, ed. Valuation for financial reporting: Intangible assets, goodwill, and impairment analysis, SFAS 141 and 142. New York: John Wiley & Sons, 2002.

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33

Hitchner, James R., Michael J. Mard, Steven D. Hyden, and Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 And 142. Wiley & Sons, Incorporated, John, 2007.

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34

Board, Financial Accounting Standards, ed. An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Conn: Financial Accounting Standards Board, 1990.

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35

Asset Impairments. Bookboon.com, 2013.

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36

Nobes, Christopher. 4. Financial reports of listed companies. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0004.

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‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.
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37

Silveira, Jose, and Patricia Rockman. Managing Uncertainty in Mental Health Care. Oxford University Press, 2021. http://dx.doi.org/10.1093/med/9780197509326.001.0001.

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This book is about coming to grips with the uncertainty and complexity inherent to the assessment of people presenting with possible mental disorders. It is an exploration of the impact of objective uncertainty on clinical judgment and decision making and its relevance to mental health care. This is often not emphasized in clinical care and training. The book examines the relative utility of current nosology and clinical approaches in managing these challenges. The high prevalence of error in diagnosis and risk assessment related to existing clinical approaches is illustrated. An expanded view of common harms and impairments related to disrupted mental health is provided. These are used to populate a cognitive framework, to be used as a clinical tool during assessment. This transdiagnostic approach is intended to assist clinicians in identifying potential harm and impairment in their clients, independent of diagnostic clarity or errors. Finally, the book explores implications of irreducible uncertainty and complexity on approaches to clinician training and continuing professional development.
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38

Miskowiak, Kamilla W., and Lars V. Kessing. Cognitive enhancement in bipolar disorder: current evidence and methodological considerations. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780198748625.003.0026.

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Cognitive dysfunction is an emerging treatment target in bipolar disorder (BD). Numerous trials have assessed the efficacy of novel pharmacological and psychological treatments on cognition. Overall, the results are disappointing, possibly due to methodological challenges. A key issue is the lack of consensus on whether and how to screen for cognitive impairment and on how to assess efficacy. We suggest that screening for cognitive impairment is critical and should involve objective neuropsychological tests. We also recommend that the primary outcome is a composite of neuropsychological tests with socio-occupational function as co-primary or secondary outcome. Trials should include fully or partially remitted patients, ensure that concomitant medication is kept stable and that statistical methods include mixed models or similar ways to take account of missing values. Future treatment development should implement a ‘circuit-based’ neuroimaging biomarker model to examine neural target engagement. Interventions targeting multiple treatment modalities may also be beneficial.
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39

Dorfan, Nicole M., and Sheila R. Woody. Assessing OCD Symptoms and Severity. Edited by Gail Steketee. Oxford University Press, 2012. http://dx.doi.org/10.1093/oxfordhb/9780195376210.013.0051.

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This chapter describes methods and tools for assessing obsessive compulsive disorder (OCD). The chapter outlines the purposes of assessment and discusses special challenges presented by OCD, such as shame associated with socially unacceptable obsessional content. Several types of assessment tools are discussed, including structured diagnostic interviews, semistructured clinician interviews to assess OCD symptom profile and severity, self-report instruments, behavioral assessment and self-monitoring, assessment of appraisals and beliefs relevant to OCD, and functional impairment. The importance of linking assessment findings to an evidence-based treatment plan is discussed.
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40

Beliveau Ficalora, Margaret. Geriatrics. Oxford University Press, 2012. http://dx.doi.org/10.1093/med/9780199755691.003.0285.

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The assessment of elderly patients should differ from that of younger adults. The overall function of elderly patients is influenced by factors other than their medical diagnoses. When the medical problems of elderly patients are assessed, it is important to assess additional factors: functional status, cognitive capacity, financial resources, and the safety and appropriateness of their domicile. It also is wise to address advance directives with all geriatric patients. Appropriate preventive screening should be a part of the assessment of the elderly who are in good health. In addition to an evaluation for conditions common to the geriatric population, such as heart disease, hypertension, diabetes mellitus, arthritis, and renal insufficiency, it is important to assess for conditions that can have a negative effect on function, such as impairment of vision or hearing (or both), mobility status, and urinary incontinence, risk of falling, nutrition, and cognitive status. A thorough review of medications taken (prescription, herbal, and over-the-counter) is important.
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41

Nuwer, Marc R. Evoked Potentials. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199341016.003.0009.

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Visual evoked potentials, brainstem auditory evoked potentials, and somatosensory evoked potentials are established clinical tests that are useful for the diagnosis of multiple sclerosis. Motor evoked potentials, cognitive event-related potentials, and vestibular evoked potentials also are used clinically to test additional pathways and functions. These objective, reproducible tools can identify clinically silent lesions, predict clinical deterioration risk, and localize levels of impairment. They differ from magnetic resonance imaging in that they assess function rather than anatomy and thereby fill a complementary role in clinical care. They also are useful in therapeutic trials because they can predict outcomes in parallel with, or earlier than, clinical examinations.
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42

Bergmann, Thomas. Music Therapy for People with Autism Spectrum Disorder. Edited by Jane Edwards. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199639755.013.35.

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Music as a non-verbal form of communication and play addresses the core features of autism, such as social impairments, limited speech, stereotyped behaviors, sensory-perceptual impairments, and emotional dysregulation; thus music-based interventions are well established in therapy and education. Music therapy approaches are underpinned by behavioral, creative, sensory-perceptional, developmental, and educational theory and research. The effectiveness of music therapy in the treatment of children with autism spectrum disorder (ASD) is reflected by a huge number of studies and case reports; current empirical studies aim to support evidence-based practice. A treatment guide for improvisational music therapy provides unique interventions to foster social skills, emotionality, and flexibility; in developmental approaches, the formation of interpersonal relationships is key. Since ASD is a lifelong neurodevelopmental condition, music therapy is also appropriate in the treatment of adults with intellectual disability. Diagnostic approaches using musical-interactional settings to assess ASD symptomatology are promising, especially in non-speakers.
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43

Little, Mark, and Alan Salama. The kidney. Oxford University Press, 2013. http://dx.doi.org/10.1093/med/9780199642489.003.0025.

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Kidney dysfunction is common in patients with rheumatological disease, be it secondary to renal (usually glomerular) involvement by a multisystem rheumatological disorder, renal impairment due to nephrotoxic medication use, or incidentally noted during a rheumatological work-up. It is therefore important for the rheumatologist to know how to assess kidney function biochemically and radiologically, to appreciate when an organ-threatening process is present, and to understand the basic steps to take in the event of acute kidney injury. This chapter reviews assessment of kidney function with respect to estimating excretory function, and the degree of proteinuria and haematuria. It provides an in-depth review of the causes, assessment, and management of acute kidney injury as encountered in rheumatological practice, and a summary of the causes and approach to chronic kidney disease.
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44

Little, Mark, and Alan Salama. The kidney. Oxford University Press, 2016. http://dx.doi.org/10.1093/med/9780199642489.003.0025_update_002.

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Kidney dysfunction is common in patients with rheumatological disease, be it secondary to renal (usually glomerular) involvement by a multisystem rheumatological disorder, renal impairment due to nephrotoxic medication use, or incidentally noted during a rheumatological work-up. It is therefore important for the rheumatologist to know how to assess kidney function biochemically and radiologically, to appreciate when an organ-threatening process is present, and to understand the basic steps to take in the event of acute kidney injury. This chapter reviews assessment of kidney function with respect to estimating excretory function, and the degree of proteinuria and haematuria. It provides an in-depth review of the causes, assessment, and management of acute kidney injury as encountered in rheumatological practice, and a summary of the causes and approach to chronic kidney disease.
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45

Piechowski, Lisa Drago. Forensic Mental Health Concepts. Oxford University Press, 2015. http://dx.doi.org/10.1093/med:psych/9780195341096.003.0002.

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This chapter discusses the linkage between the legal and the clinical aspects of forensic work, generally termed “forensic mental health concepts.” More specifically, it examines forensic mental health concepts that are relevant to the evaluation of disability and demonstrates how these concepts can assist the evaluator in developing a plan for forensic mental health assessment. The chapter first defines relevant concepts and terms such as disability, work capacity, condition, symptoms, impairment, occupational demands, job duties, and functional abilities. It then considers disability as a legal competency, along with four components common to almost all legal competencies: functional, causal, interactive, and judgment. Finally, it outlines the six-step process of a disability evaluation.
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46

Cummings, Louise. Clinical Pragmatics. Edited by Yan Huang. Oxford University Press, 2013. http://dx.doi.org/10.1093/oxfordhb/9780199697960.013.001.

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Pragmatic disorders pose a barrier to effective communication in a significant number of children and adults. For nearly forty years, clinical investigators have attempted to characterize these disorders. This chapter examines the state of the art in clinical pragmatics, a subdiscipline of pragmatics that studies pragmatic disorders. The findings of recent empirical research in a range of clinical populations are reviewed. They include developmental pragmatic disorders found in autistic spectrum disorders, specific language impairment, intellectual disability and the emotional and behavioural disorders, as well as acquired pragmatic disorders in adults with left- or right-hemisphere damage, traumatic brain injury, schizophrenia, and the dementias. Techniques used by clinicians to assess and treat pragmatic disorders are addressed. In recent years, theoretical frameworks with a cognitive orientation have increasingly been used to explain pragmatic disorders. Two such frameworks—relevance theory and theory of mind—will be examined in this essay.
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47

Woodford, Henry J., and James George. Examining the nervous system of an older patient. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780198701590.003.0111.

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Ageing is associated with changes in the nervous system, especially the accumulation of neurodegenerative and white matter lesions within the brain. Abnormalities are commonly found when examining older people and some of these are associated with functional impairment and a higher risk of death. In order to reliably interpret examination findings it is important to assess cognition, hearing, vision, and speech first. Clarity of instruction is key. Interpretation of findings must take into account common age-related changes. For example, genuine increased tone should be distinguished from paratonia. Power testing should look for asymmetry within the individual, rather than compare to the strength of the examiner. Parkinsonism should be looked for and gait should be observed. Neurological assessment can incorporate a range of cortical abilities and tests of autonomic function, but the extent of these assessments is likely to be determined by the clinical situation and time available.
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48

Pickering, Gisèle. Pain in later life. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780198785750.003.0040.

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The population of Europe is ageing, caused by fewer births and increased longevity. Increasingly the demand for pain assessment and treatment will change and the patients requesting help will present with more complex demands. In this chapter of European Pain Management we focus on the need for translational research, evidence-based randomized clinical trials, and non-pharmacological approaches in older persons, to assess the real-life risk/benefit ratio of recommendations in a context of multiple medication, co-morbidity, cognitive impairment, and frailty. It is essential to study the cognitive and emotional consequences of pain and analgesia in older persons, who are often prone to depression, and to improve their quality of life. Therapeutic education must be developed for older patients, who often have a fatalistic attitude toward pain, with age-related expectations and demands. Pain prevention remains the key to avoiding the consequences of pain, maintaining autonomy, and enabling healthy ageing.
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49

Brodsky, Marc, and Ann E. Hansen. Pain. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780190466268.003.0012.

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Persistent pain is an unpleasant sensory and emotional experience that continues for a prolonged period of time and that may or may not be associated with a recognizable disease process. Older people may suffer from conditions such as knee osteoarthritis, low back pain, neck pain and headache, neuropathic pain, fibromyalgia, and cancer-related pain. Pain may impact physical function, psychological function, and other aspects of quality of life. A thorough history and physical examination may optimally assess a person with a persistent pain complaint in the context of a multifactorial pathway from accumulated impairments in multiple systems. Older people may perceive that integrative medicine treatments based on lifestyle and lower-risk therapies may help them get relief from pain and improve quality of life. Follow-up evaluation of positive and negative effects of therapeutic modalities and medications may guide the treatment plan.
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50

Dallmeijer, Annet J., Astrid CJ Balemans, and Olaf Verschuren. Exercise, physical activity, and cerebral palsy. Edited by Neil Armstrong and Willem van Mechelen. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780198757672.003.0026.

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Children with cerebral palsy have major motor impairments that lead to reduced fitness and physical activity levels. Increased energy cost of walking in combination with reduced aerobic fitness induces high levels of physical strain that can lead to fatigue complaints and limited physical activity. To assess fitness, adapted laboratory and field exercise tests with good reliability and validity are available for both ambulant and wheelchair-using children with cerebral palsy. Children with cerebral palsy show increased sedentary time and low physical activity levels which relate to increased risks for health issues and loss of functional abilities at older age. Reducing sedentary time and increasing physical activity are important to counteract the increased health risks and loss of functional abilities. Fitness training of sufficient frequency, intensity, and duration is required to maintain and optimize long-term health and functional ability in children with cerebral palsy.
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