Impairment

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Impairment

Reduction in the value of an asset because the asset no longer generates the benefits expected earlier as determined by the company through periodic assessments. This could happen because of changes in market value of the asset, business environment, government regulations, etc.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Impairment

A reduction in a company's working capital as a result of a loss on an investment or a distribution (such as a coupon or dividend) to investors.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

impairment

Reduction in a firm's capital as a result of distributions or losses.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Decreased serum levels of the angiogenic factors VEGF and TGF-1 in Alzheimer's disease and amnestic mild cognitive impairment. Neuroscience Letters.
Practice parameter: early detection of dementia: mild cognitive impairment (an evidence-based review).
"Amyloid imaging with PET may become useful for predicting which people with mild cognitive impairment will progress to Alzheimer in the near future," said William E.
Effects of folic acid supplementation on cognitive function and Abeta-related biomarkers in mild cognitive impairment: a randomized controlled trail.
All participants met criteria for mild cognitive impairment based on the Korean version of the Mini-Mental State Examination (K-MMSE) and also underwent standardized neurologic examinations, magnetic resonance imaging, and the 15-item Geriatric Depression Scale (GDS-15) at baseline, Dr.
Thus, we designated a patent screening tool, the Screening Scale for Mild Cognitive Impairment (ZL201010508406.2) [15] which might overcome the problem and is more appropriate to use with Chinese elderly.
Older people with heart disease--especially women--face a greater risk of mild cognitive impairment (MCI), an early form of cognitive decline characterized by problems with cognition and memory that are greater than normal for a person's age but do not interfere with daily activities.
Using a nicotine patch may help improve mild memory loss in older adults, according to a recent small study of 74 older non-smokers with mild cognitive impairment (MCI).
People with mild mental impairment (also called mild cognitive impairment), have memory difficulties, such as forgetting peoples names or misplacing items.
Lead researcher Dr Ronald Petersen, from the Mayo Clinic in Rochester, Minnesota, said: " "The finding that the frequency of mild cognitive impairment is greater in men was unexpected, since the frequency of Alzheimer's disease is actually greater in women.