Termhood-based Comparability Metrics of Comparable Corpus in Special Domain

Cross-Language Information Retrieval (CLIR) and machine translation (MT) resources, such as dictionaries and parallel corpora, are scarce and hard to come by for special domains. Besides, these resources are just limited to a few languages, such as English, French, and Spanish and so on. So, obtaining comparable corpora automatically for such domains could be an answer to this problem effectively. Comparable corpora, that the subcorpora are not translations of each other, can be easily obtained from web. Therefore, building and using comparable corpora is often a more feasible option in multilingual information processing. Comparability metrics is one of key issues in the field of building and using comparable corpus. Currently, there is no widely accepted definition or metrics method of corpus comparability. In fact, Different definitions or metrics methods of comparability might be given to suit various tasks about natural language processing. A new comparability, namely, termhood-based metrics, oriented to the task of bilingual terminology extraction, is proposed in this paper. In this method, words are ranked by termhood not frequency, and then the cosine similarities, calculated based on the ranking lists of word termhood, is used as comparability. Experiments results show that termhood-based metrics performs better than traditional frequency-based metrics

Comparability in the graph monoid

Let $\Gamma$ be the infinite cyclic group on a generator $x.$ To avoid confusion when working with $\mathbb Z$-modules which also have an additional $\mathbb Z$-action, we consider the $\mathbb Z$-action to be a $\Gamma$-action instead. Starting from a directed graph $E$, one can define a cancellative commutative monoid $M_E^\Gamma$ with a $\Gamma$-action which agrees with the monoid structure and a natural order. The order and the action enable one to label each nonzero element as being exactly one of the following: comparable (periodic or aperiodic) or incomparable. We comprehensively pair up these element features with the graph-theoretic properties of the generators of the element. We also characterize graphs such that every element of $M_E^\Gamma$ is comparable, periodic, graphs such that every nonzero element of $M_E^\Gamma$ is aperiodic, incomparable, graphs such that no nonzero element of $M_E^\Gamma$ is periodic, and graphs such that no element of $M_E^\Gamma$ is aperiodic. The Graded Classification Conjecture can be formulated to state that $M_E^\Gamma$ is a complete invariant of the Leavitt path algebra $L_K(E)$ of $E$ over a field $K.$ Our characterizations indicate that the Graded Classification Conjecture may have a positive answer since the properties of $E$ are well reflected by the structure of $M_E^\Gamma.$ Our work also implies that some results of [R. Hazrat, H. Li, The talented monoid of a Leavitt path algebra, J. Algebra, 547 (2020) 430-455] hold without requiring the graph to be row-finite.Comment: This version contains some modifications based on the input of a referee for the New York Journal of Mathematic

Mandatory IFRS adoption and accounting comparability

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear effect on the cross-country comparability of earnings attributes. To provide a rationale for these mixed findings, we investigate the IFRS measurement and disclosure compliance choices for a hand-collected sample of German and Italian firms. We find that predictable country-, region-, and firm-level incentives continue to shape the outcome of the financial reporting process and thus limit the crosssectional comparability of financial accounting information. Overall, our results suggest that the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues to be shaped by both reporting standards and incentives.international accounting, IFRS, comparability, accounting harmonization, earnings attributes, disclosure determinants, accounting incentives

Comparability Effects of Mandatory IFRS Adoption

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal at best. To investigate the reasons for this finding, we first hand-collect data on IFRS compliance for a sample of German and Italian firms and find that firm-, region-, and country-level incentives systematically shape accounting compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory IFRS adoption and find it to vary systematically with firm-level incentives, suggesting that only firms with high compliance incentives experience substantial increases in comparability.international accounting, IFRS, comparability, accounting harmonization, financial accounting compliance, reporting incentives

Price Competition under Limited Comparability

This paper studies market competition when firms can influence consumers' ability to compare market alternatives, through their choice of price "formats". We introduce random graphs as a tool for modelling limited comparability of formats. Our main results concern the interaction between firms' equilibrium price and format decisions and its implications for industry profits and consumer switching rates. We show that narrow regulatory interventions that aim to facilitate comparisons may have adverse consequences for consumer welfare. Finally, we argue that our limited-comparability approach provides a new perspective into the phenomenon of product differentiation.price competition, industrial organization, limited comparability, bounded rationality, framing, consumer protection, product differentiation, complexity

Graph isomorphism completeness for trapezoid graphs

The complexity of the graph isomorphism problem for trapezoid graphs has been open over a decade. This paper shows that the problem is GI-complete. More precisely, we show that the graph isomorphism problem is GI-complete for comparability graphs of partially ordered sets with interval dimension 2 and height 3. In contrast, the problem is known to be solvable in polynomial time for comparability graphs of partially ordered sets with interval dimension at most 2 and height at most 2.Comment: 4 pages, 3 Postscript figure

Randomization does not help much, comparability does

Following Fisher, it is widely believed that randomization "relieves the experimenter from the anxiety of considering innumerable causes by which the data may be disturbed." In particular, it is said to control for known and unknown nuisance factors that may considerably challenge the validity of a result. Looking for quantitative advice, we study a number of straightforward, mathematically simple models. However, they all demonstrate that the optimism with respect to randomization is wishful thinking rather than based on fact. In small to medium-sized samples, random allocation of units to treatments typically yields a considerable imbalance between the groups, i.e., confounding due to randomization is the rule rather than the exception. In the second part of this contribution, we extend the reasoning to a number of traditional arguments for and against randomization. This discussion is rather non-technical, and at times even "foundational" (Frequentist vs. Bayesian). However, its result turns out to be quite similar. While randomization's contribution remains questionable, comparability contributes much to a compelling conclusion. Summing up, classical experimentation based on sound background theory and the systematic construction of exchangeable groups seems to be advisable