The `theilsU` function calculates the [Theil's U uncertainty coefficient](https://en.wikipedia.org/wiki/Contingency_table#Uncertainty_coefficient), a value that measures the association between two columns in a table. Its values range from −1.0 (100% negative association, or perfect inversion) to +1.0 (100% positive association, or perfect agreement). A value of 0.0 indicates the absence of association.