Government accounting optimization based on computational linguistics

The level of moral development and moral intensity in cognitive psychology will not only affect the ethical behavior of accountants, but also have a direct impact on the quality and level of accounting work. Therefore, in this paper, the ethical behavior of accountants was analyzed from the perspective of cognitive psychology. Computer-aided data mining techniques were introduced, and government accounting risk assessment management of financial accountants was studied. In this paper, the principle of cognitive psychology to measure the ethical level of accountants was first described. The predicament of moral judgments was analyzed and an optimization plan to improve the ethical intention of accountants was proposed. Support Vector Machine classification technology in data mining was studied to explore how to conduct effective and reliable evaluation, so as to provide a scientific basis for decision-making in improving accounting management. After the simulation experiment, it is proved that continuously improving the ethical standards of accountants and strengthening the forecast of accounting risks can continue to optimize the accounting office management.     

Interpretation-based processing: a unified theory of semantic sentence comprehension

We present interpretation-based processing—a theory of sentence processing that builds a syntactic and a semantic representation for a sentence and assigns an interpretation to the sentence as soon as possible. That interpretation can further participate in comprehension and in lexical processing and is vital for relating the sentence to the prior discourse. Our theory offers a unified account of the processing of literal sentences, metaphoric sentences, and sentences containing semantic illusions. It also explains how text can prime lexical access. We show that word literality is a matter of degree and that the speed and quality of comprehension depend both on how similar words are to their antecedents in the preceding text and how salient the sentence is with respect to the preceding text. Interpretation-based processing also reconciles superficially contradictory findings about the difference in processing times for metaphors and literals. The theory has been implemented in ACT-R [Anderson and Lebiere, The Atomic Components of Thought, Lawrence Erlbaum Associates Publishers, Mahwah, NJ, 1998].     

Evaluation of the Effects of Prescribing Gait Complexity Using Several Fluctuating Timing Imperatives

Abstract

Variability in the temporal structure of gait patterns, measured by “Fractal Index” (FI), is thought to represent abundancy of movement patterns facilitating adaptive control of walking. However we do not know how FI changes according to different walking rhythms or if this is repeatable, as needed to exploit the paradigm for rehabilitation. Fourteen healthy young adults synchronised heel contact to an auditory metronome twice each in four conditions (uncued, white noise, pink noise, and red noise) and three sessions. FI differed based on the walking condition while no effect of session was revealed. The results of this study suggest gait fractality changes systematically with different stimuli and can be consistently prescribed in a desired direction within a group of healthy young individuals.     

Modeling Misretrieval and Feature Substitution in Agreement Attraction: A Computational Evaluation

We present computational modeling results based on a self-paced reading study investigating number attraction effects in Eastern Armenian. We implement three novel computational models of agreement attraction in a Bayesian framework and compare their predictive fit to the data using k-fold cross-validation. We find that our data are better accounted for by an encoding-based model of agreement attraction, compared to a retrieval-based model. A novel methodological contribution of our study is the use of comprehension questions with open-ended responses, so that both misinterpretation of the number feature of the subject phrase and misassignment of the thematic subject role of the verb can be investigated at the same time. We find evidence for both types of misinterpretation in our study, sometimes in the same trial. However, the specific error patterns in our data are not fully consistent with any previously proposed model.     

Statistical models for the induction and use of selectional preferences

Selectional preferences have a long history in both generative and computational linguistics. However, since the publication of Resnik's dissertation in 1993, a new approach has surfaced in the computational linguistics community. This new line of research combines knowledge represented in a pre‐defined semantic class hierarchy with statistical tools including information theory, statistical modeling, and Bayesian inference. These tools are used to learn selectional preferences from examples in a corpus. Instead of simple sets of semantic classes, selectional preferences are viewed as probability distributions over various entities. We survey research that extends Resnik's initial work, discuss the strengths and weaknesses of each approach, and show how they together form a cohesive line of research.     

Testing Differential Item Functioning in Small Samples

Abstract

Differential item functioning (DIF) is a pernicious statistical issue that can mask true group differences on a target latent construct. A considerable amount of research has focused on evaluating methods for testing DIF, such as using likelihood ratio tests in item response theory (IRT). Most of this research has focused on the asymptotic properties of DIF testing, in part because many latent variable methods require large samples to obtain stable parameter estimates. Much less research has evaluated these methods in small sample sizes despite the fact that many social and behavioral scientists frequently encounter small samples in practice. In this article, we examine the extent to which model complexity—the number of model parameters estimated simultaneously—affects the recovery of DIF in small samples. We compare three models that vary in complexity: logistic regression with sum scores, the 1-parameter logistic IRT model, and the 2-parameter logistic IRT model. We expected that logistic regression with sum scores and the 1-parameter logistic IRT model would more accurately estimate DIF because these models yielded more stable estimates despite being misspecified. Indeed, a simulation study and empirical example of adolescent substance use show that, even when data are generated from / assumed to be a 2-parameter logistic IRT, using parsimonious models in small samples leads to more powerful tests of DIF while adequately controlling for Type I error. We also provide evidence for minimum sample sizes needed to detect DIF, and we evaluate whether applying corrections for multiple testing is advisable. Finally, we provide recommendations for applied researchers who conduct DIF analyses in small samples.     

Assessing Mathematics Misunderstandings via Bayesian Inverse Planning

Online educational technologies offer opportunities for providing individualized feedback and detailed profiles of students' skills. Yet many technologies for mathematics education assess students based only on the correctness of either their final answers or responses to individual steps. In contrast, examining the choices students make for how to solve the equation and the ways in which they might answer incorrectly offers the opportunity to obtain a more nuanced perspective of their algebra skills. To automatically make sense of step-by-step solutions, we propose a Bayesian inverse planning model for equation solving that computes an assessment of a learner's skills based on her pattern of errors in individual steps and her choices about what sequence of problem-solving steps to take. Bayesian inverse planning builds on existing machine learning tools to create a generative model relating (mis)-understandings to equation solving choices. Two behavioral experiments demonstrate that the model can interpret people's equation solving and that its assessments are consistent with those of experienced teachers. A third experiment uses this model to tailor guidance for learners based on individual differences in misunderstandings, closing the loop between assessing understanding, and using that assessment within an educational technology. Finally, because the bottleneck in applying inverse planning to a new domain is in creating the model of possible student misunderstandings, we show how to combine inverse planning with an existing production rule model to make inferences about student misunderstandings of fraction arithmetic.     

Comparing negative emotion differentiation in young and older individuals: A picture-based study

Life span theories suggest that emotional experiences become more complex (i.e., nuanced and differentiated) with age. Theoretically, the cause of this increased complexity has been proposed to be age-related changes in life contexts such as goals and daily stressors. Consequently, age may not affect emotional complexity in settings where the influence of age-specific life contexts is reduced. However, this hypothesis has yet to be explored. In the present study, we investigated one aspect of emotional complexity, namely emotion differentiation. Extending previous research, we assessed age-group differences in negative emotion differentiation between young and older adults in a controlled experimental setting. A sample of 114 young and 132 older adults rated their emotional response to 34 negative pictures according to intensity of four negative emotions. Based on these ratings, two indicators of emotion differentiation were calculated. The results revealed no significant age-group differences in negative emotion differentiation. The findings indicate stability in negative emotion differentiation with increasing age when the influence of life context is reduced. The findings are consistent with life span theories suggesting that developmental changes in emotional complexity occur largely as a result of age-related changes in life contexts rather than more stable age-related changes in individual characteristics.     

Robust Lexically Mediated Compensation for Coarticulation: Christmash Time Is Here Again

A long-standing question in cognitive science is how high-level knowledge is integrated with sensory input. For example, listeners can leverage lexical knowledge to interpret an ambiguous speech sound, but do such effects reflect direct top-down influences on perception or merely postperceptual biases? A critical test case in the domain of spoken word recognition is lexically mediated compensation for coarticulation (LCfC). Previous LCfC studies have shown that a lexically restored context phoneme (e.g., /s/ in Christma#) can alter the perceived place of articulation of a subsequent target phoneme (e.g., the initial phoneme of a stimulus from a tapes-capes continuum), consistent with the influence of an unambiguous context phoneme in the same position. Because this phoneme-to-phoneme compensation for coarticulation is considered sublexical, scientists agree that evidence for LCfC would constitute strong support for top–down interaction. However, results from previous LCfC studies have been inconsistent, and positive effects have often been small. Here, we conducted extensive piloting of stimuli prior to testing for LCfC. Specifically, we ensured that context items elicited robust phoneme restoration (e.g., that the final phoneme of Christma# was reliably identified as /s/) and that unambiguous context-final segments (e.g., a clear /s/ at the end of Christmas) drove reliable compensation for coarticulation for a subsequent target phoneme. We observed robust LCfC in a well-powered, preregistered experiment with these pretested items (N = 40) as well as in a direct replication study (N = 40). These results provide strong evidence in favor of computational models of spoken word recognition that include top–down feedback.     

Emergent Goal-Anticipatory Gaze in Infants via Event-Predictive Learning and Inference

From about 7 months of age onward, infants start to reliably fixate the goal of an observed action, such as a grasp, before the action is complete. The available research has identified a variety of factors that influence such goal-anticipatory gaze shifts, including the experience with the shown action events and familiarity with the observed agents. However, the underlying cognitive processes are still heavily debated. We propose that our minds (i) tend to structure sensorimotor dynamics into probabilistic, generative event-predictive, and event boundary predictive models, and, meanwhile, (ii) choose actions with the objective to minimize predicted uncertainty. We implement this proposition by means of event-predictive learning and active inference. The implemented learning mechanism induces an inductive, event-predictive bias, thus developing schematic encodings of experienced events and event boundaries. The implemented active inference principle chooses actions by aiming at minimizing expected future uncertainty. We train our system on multiple object-manipulation events. As a result, the generation of goal-anticipatory gaze shifts emerges while learning about object manipulations: the model starts fixating the inferred goal already at the start of an observed event after having sampled some experience with possible events and when a familiar agent (i.e., a hand) is involved. Meanwhile, the model keeps reactively tracking an unfamiliar agent (i.e., a mechanical claw) that is performing the same movement. We qualitatively compare these modeling results to behavioral data of infants and conclude that event-predictive learning combined with active inference may be critical for eliciting goal-anticipatory gaze behavior in infants.