A Method for Automatic Construction of Ontological Knowledge Bases. I. Development of a Semantic-Syntactic Model of Natural Language

European Financial Services SMEs: Language in Their Sustainability Reporting

“…Although initially it may be thought that sustainability reports are specific for each company, the broader corpus analysis suggests they were prepared similarly and used the same template [52], even more if it is pointed out that the four companies are in different countries and, although operating in financial services, are focused on different niches. As the sector is a strongly determinant variable of nonfinancial reporting [66][67][68], the analyzed reports follow the same pattern.…”

“…Hence, analyzing disclosure implies many problems, which the majority of studies have tried to solve using content analysis or disclosure indices to measure this information (one recent study using indices is [49]), or to check if there is any relationship between disclosure and other features, although there are proven disadvantages when using this methodology [50]. Lexical analysis has been used in research having to do with semantics and language in a variety of fields, such as in [51,52], which strictly refer to language skills, as well as in analyzing qualitative narrative information in the field of economics, such as [53], which examined statements by the chairman and CEO in BP plc´s Annual Report 2010 [54], which used lexicometric analysis to study a corpus comprising speeches of European Central Bank presidents; [55], which analyzed the results of open-ended interviews in the field of management; and [56], which used lexical analysis to try to extract the sentiments of a group of people to predict the movement of the stock market. Studies using lexical analysis of nonfinancial reporting are scarce, and none has analyzed disclosure by European financial sector SMEs.…”

Constructive Model of the Natural Language

“…The latter approach is also used to create semantic models [15]. A graph presentation of semantics [22], [10], including semantic networks a Department of Computer Informational Technologies, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Dnipro, Ukraine, E-mail: shinkarenko vi@ua.fm, olena.kuropiatnyk@gmail.com [6], thesauri based systems, tensor models [16], is also used for processing the texts in NL.…”