A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative disclosures as the key to achieving the desired step-change in the quality of corporate reporting. In recent years, accounting researchers have increasingly focused their efforts on investigating disclosure and it is now recognised that there is an urgent need to develop disclosure metrics to facilitate research into voluntary disclosure and quality [Core, J. E. (2001). A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(3), 441–456]. This paper responds to this call and contributes in two principal ways. First, the paper introduces to the academic literature a comprehensive four-dimensional framework for the holistic content analysis of accounting narratives and presents a computer-assisted methodology for implementing this framework. This procedure provides a rich descriptive profile of a company's narrative disclosures based on the coding of topic and three type attributes. Second, the paper explores the complex concept of quality, and the problematic nature of quality measurement. It makes a preliminary attempt to identify some of the attributes of quality (such as relative amount of disclosure and topic spread), suggests observable proxies for these and offers a tentative summary measure of disclosure quality

A realistic assessment of methods for extracting gene/protein interactions from free text

Background: The automated extraction of gene and/or protein interactions from the literature is one of the most important targets of biomedical text mining research. In this paper we present a realistic evaluation of gene/protein interaction mining relevant to potential non-specialist users. Hence we have specifically avoided methods that are complex to install or require reimplementation, and we coupled our chosen extraction methods with a state-of-the-art biomedical named entity tagger. Results: Our results show: that performance across different evaluation corpora is extremely variable; that the use of tagged (as opposed to gold standard) gene and protein names has a significant impact on performance, with a drop in F-score of over 20 percentage points being commonplace; and that a simple keyword-based benchmark algorithm when coupled with a named entity tagger outperforms two of the tools most widely used to extract gene/protein interactions. Conclusion: In terms of availability, ease of use and performance, the potential non-specialist user community interested in automatically extracting gene and/or protein interactions from free text is poorly served by current tools and systems. The public release of extraction tools that are easy to install and use, and that achieve state-of-art levels of performance should be treated as a high priority by the biomedical text mining community

Complexity of Nested Circumscription and Nested Abnormality Theories

The need for a circumscriptive formalism that allows for simple yet elegant modular problem representation has led Lifschitz (AIJ, 1995) to introduce nested abnormality theories (NATs) as a tool for modular knowledge representation, tailored for applying circumscription to minimize exceptional circumstances. Abstracting from this particular objective, we propose L_{CIRC}, which is an extension of generic propositional circumscription by allowing propositional combinations and nesting of circumscriptive theories. As shown, NATs are naturally embedded into this language, and are in fact of equal expressive capability. We then analyze the complexity of L_{CIRC} and NATs, and in particular the effect of nesting. The latter is found to be a source of complexity, which climbs the Polynomial Hierarchy as the nesting depth increases and reaches PSPACE-completeness in the general case. We also identify meaningful syntactic fragments of NATs which have lower complexity. In particular, we show that the generalization of Horn circumscription in the NAT framework remains CONP-complete, and that Horn NATs without fixed letters can be efficiently transformed into an equivalent Horn CNF, which implies polynomial solvability of principal reasoning tasks. Finally, we also study extensions of NATs and briefly address the complexity in the first-order case. Our results give insight into the ``cost'' of using L_{CIRC} (resp. NATs) as a host language for expressing other formalisms such as action theories, narratives, or spatial theories.Comment: A preliminary abstract of this paper appeared in Proc. Seventeenth International Joint Conference on Artificial Intelligence (IJCAI-01), pages 169--174. Morgan Kaufmann, 200

Survey of the State of the Art in Natural Language Generation: Core tasks, applications and evaluation

This paper surveys the current state of the art in Natural Language Generation (NLG), defined as the task of generating text or speech from non-linguistic input. A survey of NLG is timely in view of the changes that the field has undergone over the past decade or so, especially in relation to new (usually data-driven) methods, as well as new applications of NLG technology. This survey therefore aims to (a) give an up-to-date synthesis of research on the core tasks in NLG and the architectures adopted in which such tasks are organised; (b) highlight a number of relatively recent research topics that have arisen partly as a result of growing synergies between NLG and other areas of artificial intelligence; (c) draw attention to the challenges in NLG evaluation, relating them to similar challenges faced in other areas of Natural Language Processing, with an emphasis on different evaluation methods and the relationships between them.Comment: Published in Journal of AI Research (JAIR), volume 61, pp 75-170. 118 pages, 8 figures, 1 tabl

The Epistemology of Modality

This article surveys recent developments in the epistemology of modality

Mining domain knowledge from app descriptions

Domain analysis aims at obtaining knowledge to a particular domain in the early stage of software development. A key challenge in domain analysis is to extract features automatically from related product artifacts. Compared with other kinds of artifacts, high volume of descriptions can be collected from app marketplaces (such as Google Play and Apple Store) easily when developing a new mobile application (App), so it is essential for the success of domain analysis to obtain features and relationship from them using data technologies. In this paper, we propose an approach to mine domain knowledge from App descriptions automatically. In our approach, the information of features in a single app description is firstly extracted and formally described by a Concern-based Description Model (CDM), this process is based on predefined rules of feature extraction and a modified topic modeling method; then the overall knowledge in the domain is identified by classifying, clustering and merging the knowledge in the set of CDMs and topics, and the results are formalized by a Data-based Raw Domain Model (DRDM). Furthermore, we propose a quantified evaluation method for prioritizing the knowledge in DRDM. The proposed approach is validated by a series of experiments