2,664 research outputs found

    Essays on Corporate Disclosure of Value Creation

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    Information on a firm’s business model helps investors understand an entity’s resource requirements, priorities for action, and prospects (FASB, 2001, pp. 14-15; IASB, 2010, p. 12). Disclosures of strategy and business model (SBM) are therefore considered a central element of effective annual report commentary (Guillaume, 2018; IIRC, 2011). By applying natural language processing techniques, I explore what SBM disclosures look like when management are pressed to say something, analyse determinants of cross-sectional variation in SBM reporting properties, and assess whether and how managers respond to regulatory interventions seeking to promote SBM annual report commentary. This dissertation contains three main chapters. Chapter 2 presents a systematic review of the academic literature on non-financial reporting and the emerging literature on SBM reporting. Here, I also introduce my institutional setting. Chapter 3 and Chapter 4 form the empirical sections of this thesis. In Chapter 3, I construct the first large sample corpus of SBM annual report commentary and provide the first systematic analysis of the properties of such disclosures. My topic modelling analysis rejects the hypothesis that such disclosure is merely padding; instead finding themes align with popular strategy frameworks and management tailor the mix of SBM topics to reflect their unique approach to value creation. However, SBM commentary is less specific, less precise about time horizon (short- and long-term), and less balanced (more positive) in tone relative to general management commentary. My findings suggest symbolic compliance and legitimisation characterize the typical annual report discussion of SBM. Further analysis identifies proprietary cost considerations and obfuscation incentives as key determinants of symbolic reporting. In Chapter 4, I seek evidence on how managers respond to regulatory mandates by adapting the properties of disclosure and investigate whether the form of the mandate matters. Using a differences-in-differences research design, my results suggest a modest incremental response by treatment firms to the introduction of a comply or explain provision to provide disclosure on strategy and business model. In contrast, I find a substantial response to enacting the same requirements in law. My analysis provides clear and consistent evidence that treatment firms incrementally increase the volume of SBM disclosure, improve coverage across a broad range of topics as well as providing commentary with greater focus on the long term. My results point to substantial changes in SBM reporting properties following regulatory mandates, but the form of the mandate does matter. Overall, this dissertation contributes to the accounting literature by examining how firms discuss a central topic to economic decision making in annual reports and how firms respond to different forms of disclosure mandate. Furthermore, the results of my analysis are likely to be of value for regulators and policymakers currently reviewing or considering mandating disclosure requirements. By examining how companies adapt their reporting to different types of regulations, this study provides an empirical basis for recalibrating SBM disclosure mandates, thereby enhancing the information set of capital market participants and promoting stakeholder engagement in a landscape increasingly shaped by non-financial information

    Comparing collocations in translated and learner language

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    This paper compares use of collocations by Italian learners writing in and translating into English, conceptualising the two tasks as different modes of constrained language production and adopting Halverson’s (2017) Revised Gravitational Pull hypothesis as a theoretical model. A particular focus is placed on identifying a method for comparing datasets containing translations and essays, assembled opportunistically and varying in size and structure. The study shows that lexical association scores for dependency-defined word pairs are significantly higher in translations than essays. A qualitative analysis of a subset of collocations shared and unique to either mode shows that the former set features more collocations with direct cross-linguistic links (connectivity), and that the source/first language seems to affect both modes similarly. We tentatively conclude that second/target language salience effects are more visible in translation than second language use, while connectivity and source language salience affect both modes of bilingual processing similarly, regardless of the mediation variable

    Text mining and it is development stages

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    This paper is based on the process of designing text mining. And it illustrates how social mining is increasing in the ICT sector

    Talking about personal recovery in bipolar disorder: Integrating health research, natural language processing, and corpus linguistics to analyse peer online support forum posts

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    Background: Personal recovery, ‘living a satisfying, hopeful and contributing lifeeven with the limitations caused by the illness’ (Anthony, 1993) is of particular value in bipolar disorder where symptoms often persist despite treatment. So far, personal recovery has only been studied in researcher-constructed environments (interviews, focus groups). Support forum posts can serve as a complementary naturalistic data source. Objective: The overarching aim of this thesis was to study personal recovery experiences that people living with bipolar disorder have shared in online support forums through integrating health research, NLP, and corpus linguistics in a mixed methods approach within a pragmatic research paradigm, while considering ethical issues and involving people with lived experience. Methods: This mixed-methods study analysed: 1) previous qualitative evidence on personal recovery in bipolar disorder from interviews and focus groups 2) who self-reports a bipolar disorder diagnosis on the online discussion platform Reddit 3) the relationship of mood and posting in mental health-specific Reddit forums (subreddits) 4) discussions of personal recovery in bipolar disorder subreddits. Results: A systematic review of qualitative evidence resulted in the first framework for personal recovery in bipolar disorder, POETIC (Purpose & meaning, Optimism & hope, Empowerment, Tensions, Identity, Connectedness). Mainly young or middle-aged US-based adults self-report a bipolar disorder diagnosis on Reddit. Of these, those experiencing more intense emotions appear to be more likely to post in mental health support subreddits. Their personal recovery-related discussions in bipolar disorder subreddits primarily focussed on three domains: Purpose & meaning (particularly reproductive decisions, work), Connectedness (romantic relationships, social support), Empowerment (self-management, personal responsibility). Support forum data highlighted personal recovery issues that exclusively or more frequently came up online compared to previous evidence from interviews and focus groups. Conclusion: This project is the first to analyse non-reactive data on personal recovery in bipolar disorder. Indicating the key areas that people focus on in personal recovery when posting freely and the language they use provides a helpful starting point for formal and informal carers to understand the concerns of people diagnosed with bipolar disorder and to consider how best to offer support

    Comparing the production of a formula with the development of L2 competence

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    This pilot study investigates the production of a formula with the development of L2 competence over proficiency levels of a spoken learner corpus. The results show that the formula in beginner production data is likely being recalled holistically from learners’ phonological memory rather than generated online, identifiable by virtue of its fluent production in absence of any other surface structure evidence of the formula’s syntactic properties. As learners’ L2 competence increases, the formula becomes sensitive to modifications which show structural conformity at each proficiency level. The transparency between the formula’s modification and learners’ corresponding L2 surface structure realisations suggest that it is the independent development of L2 competence which integrates the formula into compositional language, and ultimately drives the SLA process forward

    'If I could be equall with Solomon...' - Ecclesiastes and English practical divinity c.1590, with particular reference to Henry Smith & George Gifford

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    The book of Ecclesiastes is a scripture that has been notoriously vexing and endlessly inspiring to Christians and students of Christianity through the ages, and it has been a standout text in the diachronic study of biblical reception. Nevertheless, there is no dearth of problems, questions, potential advances, and needful correctives that remain outstanding. One such set of issues relates to the reception of the scripture in sixteenth century England. When the Tudor dynasty began, interest in Ecclesiastes was limited, mainly to humanist scholars and the upper echelons of English society. By the end of Elizabeth’s reign, it had emerged as a focus of engagement, worldly application, and personal emulation for all, from puritan and conformist divines to London liverymen and independent craftswomen, from governing intellectuals like Francis Bacon to social outliers like the author(s) of Hæc-Vir. To date, the relevant historiographies have largely bypassed this arc of change. The present thesis is an interdisciplinary study that identifies bands added to this arc of change by the generation of certain scripted prayers and sermons delivered c.1590 by the puritan ministers Henry Smith and George Gifford. Treating these materials as events of the imagination as well as texts, it also ascertains specific modes of their enduring influences, and argues that they were the vanguard of historically significant evolutions in the reception of Ecclesiastes that both deepened the scripture’s role in English practical divinity and had wider, abiding effects on English thought and expression well into the seventeenth century. Refinements to current scholarship are also offered, such as further pruning to the origins of the Victorine (Hugh of St Victor) influence on Reformed exegesis of vanitas. Certain bibliographical correctives are suggested as well, such as the place and importance of The Books of Homilies in the pre-1590 reception of Ecclesiastes

    IMAGINING, GUIDING, PLAYING INTIMACY: - A Theory of Character Intimacy Games -

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    Within the landscape of Japanese media production, and video game production in particular, there is a niche comprising video games centered around establishing, developing, and fulfilling imagined intimate relationships with anime-manga characters. Such niche, although very significant in production volume and lifespan, is left unexplored or underexplored. When it is not, it is subsumed within the scope of wider anime-manga media. This obscures the nature of such video games, alternatively identified with descriptors including but not limited to ‘visual novel’, ‘dating simulator’ and ‘adult computer game’. As games centered around developing intimacy with characters, they present specific ensembles of narrative content, aesthetics and software mechanics. These ensembles are aimed at eliciting in users what are, by all intents and purposes, parasocial phenomena towards the game’s characters. In other words, these software products encourage players to develop affective and bodily responses towards characters. They are set in a way that is coherent with shared, circulating scripts for sexual and intimate interaction to guide player imaginative action. This study defines games such as the above as ‘character intimacy games’, video game software where traversal is contingent on players knowingly establishing, developing, and fulfilling intimate bonds with fictional characters. To do so, however, player must recognize themselves as playing that type of game, and to be looking to develop that kind of response towards the game’s characters. Character Intimacy Games are contingent upon player developing affective and bodily responses, and thus presume that players are, at the very least, non-hostile towards their development. This study approaches Japanese character intimacy games as its corpus, and operates at the intersection of studies of communication, AMO studies and games studies. The study articulates a research approach based on the double need of approaching single works of significance amidst a general scarcity of scholarly background on the subject. It juxtaposes data-driven approaches derived from fan-curated databases – The Visual Novel Database and Erogescape -Erogē Hyōron Kūkan – with a purpose-created ludo-hermeneutic process. By deploying an observation of character intimacy games through fan-curated data and building ludo-hermeneutics on the resulting ontology, this study argues that character intimacy games are video games where traversal is contingent on players knowingly establishing, developing, and fulfilling intimate bonds with fictional characters and recognizing themselves as doing so. To produce such conditions, the assemblage of software mechanics and narrative content in such games facilitates intimacy between player and characters. This is, ultimately, conductive to the emergence of parasocial phenomena. Parasocial phenomena, in turn, are deployed as an integral assumption regarding player activity within the game’s wider assemblage of narrative content and software mechanics

    Workshop Proceedings of the 12th edition of the KONVENS conference

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    The 2014 issue of KONVENS is even more a forum for exchange: its main topic is the interaction between Computational Linguistics and Information Science, and the synergies such interaction, cooperation and integrated views can produce. This topic at the crossroads of different research traditions which deal with natural language as a container of knowledge, and with methods to extract and manage knowledge that is linguistically represented is close to the heart of many researchers at the Institut für Informationswissenschaft und Sprachtechnologie of Universität Hildesheim: it has long been one of the institute’s research topics, and it has received even more attention over the last few years

    Towards Interpretable Machine Reading Comprehension with Mixed Effects Regression and Exploratory Prompt Analysis

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    We investigate the properties of natural language prompts that determine their difficulty in machine reading comprehension tasks. While much work has been done benchmarking language model performance at the task level, there is considerably less literature focused on how individual task items can contribute to interpretable evaluations of natural language understanding. Such work is essential to deepening our understanding of language models and ensuring their responsible use as a key tool in human machine communication. We perform an in depth mixed effects analysis on the behavior of three major generative language models, comparing their performance on a large reading comprehension dataset, and draw some counterintuitive conclusions on the relationship between different prompt features and model accuracy and how that relationship varies between different models. Firstly, we observe a divergence in model accuracy as the prompt’s token count grows with overall stronger models increasing in accuracy and overall weaker models decreasing. Secondly, all models unexpectedly exhibit accuracy gains as they are faced with increasing syntactic complexity – a metric derived from a prompt’s constituency parse tree. Lastly, a post hoc analysis revealed that the overall most difficult prompts had the greatest ability to discriminate between different language models, suggesting their outsized usefulness in MRC evaluation methodologies. These findings raise fascinating questions about the nature of language model understanding and suggest new, more interpretable approaches to their evaluation

    PLATCOL, Plataforma Multilingüe de Diccionarios de Colocaciones: el caso del chino

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    El objetivo de esta contribución es realizar algunas observaciones sobre el procesamiento de las colocaciones extraídas de la lengua china, así como discutir los problemas que hemos observado al trabajar con esta lengua en la Plataforma Multilingüe de Diccionarios de Colocaciones (PLATCOL). PLATCOL incluirá colocaciones en inglés, portugués, español, francés y chino (Orenha-Ottaiano et al. 2021) y forma parte del proyecto A phraseographical methodology and model for an Online Corpus-Based Multilingual Collocations Dictionary Platform (Proceso FAPESP 2020/01783-2). En la plataforma se ha seguido una metodología unificada para obtener los datos que poblarán las entradas. Esta metodología que funciona con razonable eficacia en las demás lenguas –aunque requiere una fase supervisada de corrección y validación– conlleva un esfuerzo suplementario en el caso de la lengua china donde, por ejemplo, discrepancias en la asignación de categorías gramaticales pueden afectar a la eficacia del método a la hora de extraer candidatos
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