In this paper we present a study of adjectival/adverbial modification using modern type theories, i.e. type theories within the tradition of Martin-Löf. We present an account of various issues concerning adjectival/adverbial modification and argue that MTTs can be used as an adequate language for interpreting NL semantics. MTTs are not only expressive enough to deal with a range of modification phenomena, but are furthermore well-suited to perform reasoning tasks that can be easily implemented given their proof-theoretic nature. In MTT-semantics, common (...) nouns are interpreted as types rather than predicates. Therefore, in order to capture the semantics of adjectives adequately, one needs to meet the challenge of modeling CNs modified by adjectives as types. To explicate that this can be done successfully, we first look at the mainstream classification of adjectives, i.e. intersective, subsective and non-subsective adjectives. There, we show that the rich type structure available in MTTs, along with a suitable subtyping framework, offers an adequate mechanism to model these cases. In particular, this modelling naturally takes care of the characterising inferences associated with each class of adjectives. Then, more advanced issues on adjectival modification are discussed: degree adjectives, comparatives and multidimensional adjectives. There, it is shown that the use of indexed types can be usefully applied in order to deal with these cases. In the same vein, the issue of adverbial modification is discussed. We study two general typings for sentence and VP adverbs respectively. It is shown that the rich type structure in MTTs further provides useful organisational mechanisms in giving formal semantics for adverbs. In particular, we discuss the use of \-types to capture the veridicality/non-veridicality distinction and further discuss cases of intensional adverbs using the type theoretic notion of context. We also look at manner, subject and speech act adverbials and propose solutions using MTTs. Finally, we show that the current proof technology can help mechanically check the associated inferences. A number of our proposals concerning adjectival and adverbial modification have been formalised in the proof assistant Coq and many of the associated inference patterns are checked to be correctly captured. (shrink)

In this paper we propose a way to deal with natural language inference by implementing Modern Type Theoretical Semantics in the proof assistant Coq. The paper is a first attempt to deal with NLI and natural language reasoning in general by using the proof assistant technology. Valid NLIs are treated as theorems and as such the adequacy of our account is tested by trying to prove them. We use Luo’s Modern Type Theory with coercive subtyping as the formal language into (...) which we translate natural language semantics, and we further implement these semantics in the Coq proof assistant. It is shown that the use of a MTT with an adequate subtyping mechanism can give us a number of promising results as regards NLI. Specifically, it is shown that a number of inference cases, i.e. quantifiers, adjectives, conjoined noun phrases and temporal reference among other things can be successfully dealt with. It is then shown, that even though Coq is an interactive and not an automated theorem prover, automation of all of the test examples is possible by introducing user-defined automated tactics. Lastly, the paper offers a number of innovative approaches to NL phenomena like adjectives, collective predication, comparatives and factive verbs among other things, contributing in this respect to the theoretical study of formal semantics using MTTs. (shrink)

In this paper, the historical development of the clitic systems of Standard Modern, Cypriot and Pontic Greek is discussed. These three varieties not only present the whole range of variation one can find across clitic systems in Greek but, furthermore, derive from a common linguistic ancestor, i.e. Koine Greek. This paper argues that the transition from Koine Greek to the Medieval varieties and from the Medieval varieties to the respective modern ones can be explained by making the assumption that routinisation (...) and parsing/hearer assymetries are two important factors behind syntactic change. The claim is that the transition from Koine to the Medieval Greek varieties involves the emergence of a clitic system with encoded syntactic constraints out of a freer one, where clitic positioning was regulated by pragmatic preferences rather than syntactic constraints. Then, the transition to the modern varieties from the respective medieval ones is explained, at least partly, on the assumption that production/parsing mismatches are capable of triggering syntactic change. This last assumption combined with: the tendency to obtain more generalised parsing triggers for parsing the individual clitics and the fact that the Medieval varieties in question differ in minimal but crucial ways, provides us an explanation for the transition to the modern varieties. (shrink)

In formal semantics based on modern type theories, some sentences may be interpreted as judgements and some as logical propositions. When interpreting composite sentences, one may want to turn a judgemental interpretation or an ill-typed semantic interpretation into a proposition in order to obtain an intended semantics. For instance, an incorrect judgement $$a:A$$ may be turned into its propositional form $$\textsc {is}(A,a)$$ and an ill-typed application p(a) into $$\textsc {do}(p,a)$$, so that the propositional forms can take part in logical compositions (...) that interpret composite sentences, especially those that involve negations and conditionals.In this paper, we propose an operator not that facilitates such a transformation. Introducing not axiomatically, with five axiomatic laws to govern its behaviour, we shall use it to define $$\textsc {is}$$ and $$\textsc {do}$$ and give examples to illustrate its use in semantic interpretation. The introduction of not into type theories is logically consistent – this is justified by showing that not can be defined by means of the heterogeneous equality $$\textrm{JMeq}$$ so that all of the axiomatic laws for not become provable. Therefore, since the extension with $$\textrm{JMeq}$$ preserves logical consistency, so does the extension with not. We shall also study conditions under which $$\textsc {is}$$ and $$\textsc {do}$$ operators can be used safely without the risk of over-generation. (shrink)

In this paper, we propose a framework capable of dealing with anaphora and ellipsis which is both general and algorithmic. This generality is ensured by the compination of two general ideas. First, we use a dynamic semantics which reperent effects using a monad structure. Second we treat scopes flexibly, extending them as needed. We additionally implement this framework as an algorithm which translates abstract syntax to logical formulas. We argue that this framework can provide a unified account of a large (...) number of anaphoric phenomena. Specifically, we show its effectiveness in dealing with pronominal and VP-anaphora, strict and lazy pronouns, lazy identity, bound variable anaphora, e-type pronouns, and cataphora. This means that in particular we can handle complex cases like Bach–Peters sentences, which require an account dealing simultaneously with several phenomena. We use Haskell as a meta-language to present the theory, which also consitutes an implementation of all the phenomena discussed in the paper. To demonstrate coverage, we propose a test suite that can be used to evaluate computational approaches to anaphora. (shrink)

Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased religious (...) adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators. (shrink)

Philosophical debates on punishment mainly - and exhaustively - revolve around the traditional dipole “retribution - deterrence”; or, lately, seek for some alternative counterproposal (e. g. the contemporary topic of “restorative justice”). In all sides of the debates, Kant is standardly depicted as the advocate of a traditional, outmost punitive theory of justice; the kind of heritage modern-day “retributivists” seek to reassess, while “preventive” or “restorative” justice defenders aim to abandon. In the present paper, we intend to scrutinize Kant’s own (...) views on crime and punishment, as an integral part of his overall legal-practical philosophy; and, by doing so, to address that Kant is not at all the blind retributivist the above theorists perceive; what is more, he sets a philosophical framework that is able to overcome the flaws of all three, standard conceptions of criminal justice (retributive, preventive and restorative). Finally, in the light of the above, we bring forth the aspects of this Kantian framework, that are useful in assessing current legal systems and required legal reforms. (shrink)

Although much has been written globally about the key issues of corporate governance in REITs, there are not enough studies inspired by the systematic literature review method. This study reviews the literature on corporate governance in real estate investment trusts (REITs) published after 2004 and addresses three interrelated research questions. We examined 77 peer-reviewed journal articles using a systematic literature review approach. We found that there has been a rise in studies since 2010, with a brief decrease in 2015 and (...) 2017 before increasing again in 2016. Moreover, the vast majority of the studies were published in the areas of economics/econometrics/finance and business/management/accounting. In addition, most of the papers are single-country studies, and the minority are multi-country. The majority of the papers are focused on the USA and Asia. Similarly, the majority of these analyses concentrate on developed countries and ignore emerging and frontier markets.Keywordscorporate governance, real estate investment trusts, REITs, systematic literature review, SLR. (shrink)