This thesis intends to add empirical evidence to a recently heavily debated regulatory issue, the necessity of promoting a clean surplus income statement. I document the magnitude, and assess the relevance of dirty surplus accounting flows in European member states. In particular, this thesis...

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...

Widespread researches and studies on earthquake prediction show that seismo-ionospheric disturbances can be observed over seismic regions before an earthquake. However, it is still hard to detect accurate pre-seismic ionosphere anomaly and use them to predict earthquake. To solve the problem, we...

This paper analyzes the internal divisional structure within an organization in the framework of incomplete contract theory. We use the framework of Aghion and Tirole (1997) and dene the managerial control structure as \sequence of search". A key feature of this paper which di erentiate it from...

With the rapid economic and social development in China, pressure on water resources in the Yellow River is becoming more and more prominent. For the sustainable social, economic and agricultural development in the Yellow River valley, it is imperative to create the perfect water right...

The size effect of the dielectric properties and the barrier height was investigated in the ferroelectric solid solution Ba<Subscript> x </Subscript>Sr<Subscript>1−x </Subscript>TiO<Subscript>3</Subscript> system. The decrease of the grain size causes the suppression of the ferroelectricity, and the increase of the relaxation frequency. Barrier heights increase...</subscript></subscript></subscript>

We study the thermal transport through a quantum spin-1/2 chain heterostructure, which consists of a finite-size chain with two-site isotropic XY interaction and three-site XZX+YZY interaction coupled at its ends to two semi-infinite isotropic XY chains. After performing Jordan-Wigner...