Category Archives: research

UCB-angled-wide

The contract disclosure mandate

I was the discussant for this paper at Hawaii Accounting Research Conference 2020 on the UH Hilo campus:

The Contract Disclosure Mandate and Earnings Management under External Scrutiny

by Carlos Corona and Tae-Wook Ryan Kim

Discussant slides

I learned that research in the Theory Track of the accounting discipline primarily is about mathematical modeling of the effects of government policies and business decisions. It borrows methods from economics for such modeling. In the case of the Corona-Kim paper: quadratic programming without constraints, and exponential utility functions. Usually these are not empirical papers, i.e., they don’t test the model explicitly against data. Indeed this would be hard to do with notions like “intensity of scrutiny”.

2019-08-02

Humuhumunukunukuapua’a at the Symposium

2nd Annual SURE Symposium 2019

SURE: Summer Undergraduate Research Experience

will feature two projects mentored by Prof. Kjos-Hanssen:

VC-dimensions of nondeterministic finite automata for words of equal length

Davin Takahashi and Ethan Lamb

Ishigami and Tani studied VC-dimensions of finite automata. We show that their results apply to a new notion, lower VC-dimension, where all sets (instead of some set) of a given cardinality must be shattered. We also relate the VC-dimension to the Separating Words problem.

Savings from word powers in automatic complexity

Sun Young Kim and Clyde Felix

The automatic complexity of a word was introduced by Shallit and Wang in 2001 and studied further by Kjos-Hanssen since 2013. In this work we develop an implementation of a lower bound on the complexity involving occurrences of powers of words, such as the occurrence of “humu” twice in “humuhumunukunukuapua’a”.

38-example

TAMC 2019: The number of languages with maximum state complexity

Lei Liu completed her Master’s degree with the project title Complexity of Options in 2017.
An extension to monotone options (pictured) was presented at
ALH-2018. The new paper is called The number of languages with maximum state complexity and has been accepted for TAMC 2019.

Some of the 168 monotone Boolean functions of 4 variables