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University of Girona

Academic institutioneurope · es
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Research library34linked papers
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Selected work

Representative Papers

Nominal Anti-Unification

Jun 29, 2015International Conference on Rewriting Techniques and Applications

This paper addresses nominal anti-unification—the computation of a least general generalization (LGG) of given terms within contexts containing binding structures. Standard first-order anti-unification fails for bound variables, and this work establishes, for the first time in the nominal syntax framework, that an LGG exists and is unique up to variable renaming and α-equivalence when the underlying atom set is finite. To compute it, we propose the first sound and complete constructive algorithm, integrating nominal logic, equivariance checking, α-equivalence handling, and context-sensitive generalization. We formally prove its polynomial-time complexity. Our approach provides a rigorous and efficient foundation for binding-aware inductive learning and code clone detection.

13 citations1 influentialRead paper

Accounting statement analysis at industry level. A gentle introduction to the compositional approach

May 26, 2023

Conventional financial ratio analysis at the industry level suffers from statistical deficiencies—including skewness, non-normality, direction dependence (sensitivity to numerator/denominator selection), and outlier susceptibility. Method: This paper pioneers the systematic application of Compositional Data Analysis (CoDA) to finance, introducing clr/alr/ilr transformations for geometric mean aggregation, compositional principal component biplots, compositional k-means clustering, and compositional linear regression, alongside a CoDA-based DuPont decomposition framework. Validation employs the CoDaPack toolkit on Spanish winery financial statements. Contribution/Results: The approach enables unbiased industry-level mean estimation, visualizes structural heterogeneity in financial composition, identifies robust performance clusters, and supports direct modeling of ratios with interpretable, statistically coherent regression. This work establishes a theoretically consistent, robust, and reliable analytical framework for financial ratio modeling.

1 citationsRead paper
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