1,721,198 research outputs found

    Non-trivial Bundles and Algebraic Classical Field Theory

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    Inspired by the recent algebraic approach to classical field theory, we propose a more general setting based on the manifold of smooth sections of a non-trivial fiber bundle. Central is the notion of observables over such sections, i.e., appropriate smooth functions on them. The kinematics will be further specified by means of the Peierls brackets, which in turn are defined via the causal propagators of linearized field equations. We shall compare the formalism we use with the more traditional ones

    Integrating syntactic and semantic analysis into the open information extraction paradigm

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    In this paper we present an approach aimed at enriching the Open Information Extraction paradigm with semantic relation ontologization by integrating syntactic and semantic features into its workflow. To achieve this goal, we combine deep syntactic analysis and distributional semantics using a shortest path kernel method and soft clustering. The output of our system is a set of automatically discovered and ontologized semantic relations

    The effect of job flexibility on female labor market outcomes: Estimates from a search and bargaining model

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    In this article, we develop a search model of the labor market in which jobs are characterized by work hours’ flexibility. Workers value flexibility, which is costly for employers to provide. We estimate the model on a sample of women extracted from the CPS. The model parameters are empirically identified because the accepted wage distributions of flexible and non-flexible jobs are directly related to the preference for flexibility parameters. Results show that more than one-third of women place a small, positive value on flexibility. Women with a college degree value flexibility more than women with only a high school degree. Counterfactual experiments show that flexibility has a substantial impact on the wage distribution but a negligible impact on the unemployment rate. These results suggest that wage and schooling differences between males and females may be importantly related to flexibility

    The auditor as a change agent for SMEs: the role of confidence, trust and identification

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    Although the auditor is one of the most important external business partners for an SME in terms of knowledge transfer and the mitigation of internal risks, an investigation of the performance drivers of the qualitative change induced by auditing has not taken place to date. Based on 166 auditor–client dyads (audit partners, CEOs/CFOs) of SMEs in Germany, we narrow this gap by examining the effects of auditor’s trust and auditor’s confidence in the client management and auditor’s identification with the client firm on the qualitative change induced (i.e.level of knowledge transfer, improvement of the internal control system). We find that the auditor’s identification with the client firm and the auditor’s confidence in the client management are highly relevant to the level of qualitative change perceived by the client, while previously used indicators of auditor expertise (e.g. audit firm size, level of non-audit services) do not reveal a significant effect. Interestingly, auditor’s trust in the client does not exert a significant effect, which might be due to the special setting of auditor–client relationships. In addition to the theoretical contributions, the findings have practical implications for SMEs as well as for auditors
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