Ma and Spinrad have shown that every transitive orientation of a chordal comparability graph is the intersection of four linear orders. That is, chordal comparability graphs are comparability graphs of posets of dimension four. Among other uses, this gives an implicit representation of a chordal comparability graph using O(n) integers so that, given two vertices, it can be determined in O(1) ti...

The objective of this study is to determine whether existing data sources from household interview based surveys conducted in a large number of countries may be used towards estimating the distribution and levels of severity of non-fatal health at the population level. Operationally, this objective addresses two main questions: 1. Is there information content on the severity and distribution of...

Investors, financial reporting policymakers, and accounting educators emphasize the importance of financial statement comparability. Accounting researchers have found it difficult to develop empirical measures of comparability that correspond to typical views of the construct. The measures used in recent research are removed from firms’ accounting treatments and are likely to be driven by econo...

This paper analyzes the bene…ts and costs of …nancial statement comparability from an information perspective. We …rst show analytically that while comparability enhances the correlation among …rms’reported earnings (“common informativeness”), it reduces …rms’own reporting precision (“individual informativeness”). Next, we provide theoretical justi…cation for the comparability measure of De Fra...

In this study, we generalize the comparability conditions, addressed in Comparability of ideals and valuation over rings [2], between certain maximal ideals and fractional ideals of D which also force D to be a quasi-local domain. Also, we introduce the notion of an almost totally ordered group and establish that: “An integral domain D is an AVD if and only if the group of divisibility of D is ...

We address in this paper the assisted construction of bilingual thematic comparable corpora by means of co-clustering bilingual documents collected from raw sources such as the Web. The proposed approach is based on a quantitative comparability measure and a co-clustering approach which allow to mix similarity measures existing in each of the two linguistic spaces with a ”thematic” comparabilit...

Comparability of lipase catalytic activities was poor when lipase was determined in 50 patients' specimens by a turbidimetric (Boehringer) and a colorimetric (Sigma) assay. Mean values of results differed by a ratio of 2.39. Optimal common conditions were defined for the titration of lipase activity in two commercial calibrators and in a home-purified preparation of human pancreatic lipase (HPL...

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...

Ma and Spinrad have shown that every transitive orientation of a chordal comparability graph is the intersection of four linear orders. That is, chordal comparability graphs are comparability graphs of posets of dimension four. Among other uses, this gives an implicit representation of a chordal comparability graph using O(n) integers so that, given two vertices, it can be determined inO(1) tim...