The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands

Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more visible to parties outside firms, either by eliminating their possibility or by requiring comprehensive income type statements. These steps are presumably based on the idea that dirty surplus accounting flows are value relevant to investors and hence have to be visible to them. Whether dirty surplus accounting flows are indeed value relevant is an empirical issue. This paper therefore explores both incremental and relative value relevance of various dirty surplus accounting flows for Dutch listed firms. We find evidence that dirty surplus goodwill write-offs in particular are relevant in explaining returns and that the clean surplus earnings perform better than the reported earnings over 1-year intervals. Taken together, these 1-year interval empirical results indeed imply that the Dutch managers in the period considered wrote-off value relevant information via dirty surplus accounting flows. Over longerterm intervals, dirty surplus items are not or negatively related to returns and reported income becomes more value relevant than clean surplus income.accounting;incomes;value relevance;Netherlands

Mekteb-i Sultani öğretmenlerinden A. Synvet'nin gözüyle Osmanlı İmparatorluğu

Taha Toros Arşivi, Dosya Adı: Galatasarayİstanbul Kalkınma Ajansı (TR10/14/YEN/0033) İstanbul Development Agency (TR10/14/YEN/0033

THE ROLE OF EARLY MALADAPTIVE SCHEMAS ON ROMANTIC RELATIONSHIPS: A REVIEW STUDY

Human beings are a social entity, and the relationships have an important role in the lives of people. Beliefs and patterns of behavior in relationships are shaped by early life experiences (Bartholomew & Shaver, 1998; Hazan & Shaver, 1994). Ainsworth and Bowlby (1991) have stated that babies can only feel safe when they can have parent figures that care for them and take responsibility for the consequences of their behavior. A similar view of object relations and attachment theories is that the individual develops schemas according to the level of meeting the needs of early childhood and reflects these schemas to current life events (Rafaeli, Bernstein & Young, 2013). There are 18 early maladaptive schemas (EMSs) that arise due to most of the relational needs, and they arise in distressed relational processes. In the relationship, if the partners are faced with situations that trigger their schemas, they may be insufficient to meet each other's needs, show sensitivity and cognitive distortion (Young, Klosko & Weishaar, 2013). As a result, the purpose of this study is to briefly introduce the EMSs, to provide some research on the role of EMSs on romantic relationships, and to suggest recommendations to mental health professionals on how to conceptualize and treat romantic relationship problems. Research conducted over the past two decades shows that attachment problems persist in adulthood and these problems have a strong influence on a large number of behaviors in relationships. Research on the role of EMSs on romantic relationships show that schemas play an active role in adult-related conflict (Messman Moore and Coates (2007), divorce process (Yousefi, Etemadi, Bahrami, Ahmadi & Sadat Fatehi 2010), inclinations of romantic relationship (Cihan Güngör, 2015), marital satisfaction (Kebritchi, & Mohammadkhani, 2016), couple satisfaction and individual mate value (Dumitrescu, & Rusu, 2012). Thus, it can be said that moving through EMSs in relational problems enables the systematic understanding of emotional, cognitive and behavioral structures

ANALYSIS OF MULTIPLE ADVERSARIAL ATTACKS ON CONVOLUTIONAL NEURAL NETWORKS

The thesis studies different kind of adversarial attacks on Convolutional Neural Network by using electric load data set in order to fool deep neural network. With the improvement of Deep Learning methods, their securities and vulnerabilities have become an important research subject. An adversary who gains access to the model and data sets may add some perturbations to the datasets, which may cause significant damage to the system. By using adversarial attacks, it shows how much these attacks affect the system and shows the attacks\u27 success in this research

Content loss and conditional space relationship in conditional generative adversarial networks

In the machine learning community, generative models, especially generative adversarial networks (GANs) continue to be an attractive yet challenging research topic. Right after the invention of GAN, many GAN models have been proposed by the researchers with the same goal: creating better images. The first and foremost feature that a GAN model should have is that creating realistic images that cannot be distinguished from genuine ones. A large portion of the GAN models proposed to this end have a common approach which can be defined as factoring the image generation process into multiple states for decomposing the difficult task into several more manageable sub tasks. This can be realized by using sequential conditional/unconditional generators. Although images generated by sequential generators experimentally prove the effectiveness of this approach, visually inspecting the generated images are far away of being objective and it is not yet quantitatively showed in an objective manner. In this paper, we quantitatively show the effectiveness of shrinking the conditional space by using the sequential generators instead of utilizing single but large generator. At the light of the content loss we demonstrate that in sequential designs, each generator helps to shrink the conditional space, and therefore reduces the loss and the uncertainties at the generated images. In order to quantitatively validate this approach, we tried different combinations of connecting generators sequentially and/or increasing the capacity of generators and using single or multiple discriminators under four different scenarios applied to image-to-image translation tasks. Scenario-1 uses the conventional pix2pix GAN model which serves as the based line model for the rest of the scenarios. In Scenario-2, we utilized two generators connected sequentially. Each generator is identical to the one used in Scenario-1. Another possibility is just doubling the size of a single generator which is evaluated in the Scenario-3. In the last scenario, we used two different discriminators in order to train two sequentially connected generators. Our quantitative results support that simply increasing the capacity of one generator, instead of using sequential generators, does not help a lot to reduce the content loss which is used in addition to adversarial loss and hence does not create better images

Genetic characterization of belly spot and splashed white coat color in horses

Coat color studies are important because in some breeds only certain colors are permitted; another reason is that some coat colors are associated with diseases. The purpose of this master thesis is to shed some light on the inheritance pattern of the splashed white coat color and belly spot in horses. There is so far no indication that splashed white or belly spot would be associated with a disorder. The Swedish Warmblood (SWB) was chosen for the belly spot phenotype and the Icelandic horse was chosen because they show the splashed white phenotype. One hypothesis is that there is a similar genetic background to these phenotypes. For the study half sib families to six SWB stallions and one Icelandic horse stallion have been used. The samples for the study were collected from the Animal Genetics Laboratory at the Swedish University of Agricultural Science. The material includes 356 horses in total; they have been genotyped for 8 markers close to three candidate genes. Genotypes were determined by PCR amplification of markers and capillary electrophoresis. Pedigree information and phenotypic information have been used to perform an association study and linkage analysis on the results. The phenotypic and pedigree information was retrieved from the SWB Association (ASVH). The inheritance study of the half-sib families included all offspring and mares to each of the SWB stallions. Splashed white, belly spot and white leg markings show a complex inheritance pattern. The Kitligand gene is most likely involved in the splashed white and belly spot phenotypes while the Kit gene is likely to be involved in the white leg markings. White facial markings are most likely controlled by one major gene Kit, blaze seem to be a dominant trait whereas white lower lip seem to be recessive. The extension of white markings is affected by the coat color; chestnuts have more extensive white pattern while black and bay horses have more restricted areas of white

Lower limb muscle endurance and muscle strength in children and adolescents with cerebral palsy

Harlaar, J. [Promotor]Bennekom, C.A.M. van [Promotor]Houdijk, J.H.P. [Copromotor]Dallmeijer, A.J. [Copromotor]Doorenbosch, C.A.M. [Copromotor