{"meta":{"query_hash":"63261fdc4edc","filters":{"venue":"Journal of Accounting and Taxation"},"cohort_total":1,"direct_labels_cover":0,"predictions_cover":1,"exported":1,"export_cap":100000,"truncated":false,"label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12"},"permalink":"https://metacan.xera.ac/q/63261fdc4edc","api":"https://metacan.xera.ac/api/v1/cohort?venue=Journal+of+Accounting+and+Taxation"},"results":[{"id":"W2915390437","doi":"10.5897/jat2018.0311","title":"Practical documentation of qualifying research activities for the SRED tax credit","year":2019,"lang":"en","type":"article","venue":"Journal of Accounting and Taxation","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Documentation; Taxpayer; Audit; Accounting; Principal (computer security); Revenue; Agency (philosophy); Business; Incentive; Tax revenue; Public relations; Political science; Actuarial science; Law; Economics; Sociology","score_opus":0.08737206345036157,"score_gpt":0.3659209235655451,"score_spread":0.27854886011518354,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2915390437","genre_codex":"other","genre_gemma":"methods","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"methods","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.03464534,0.008669386,0.15177438,0.2151051,0.016975787,0.03866763,0.011892757,0.0077709313,0.5144987],"genre_scores_gemma":[0.2188322,0.011913046,0.4152939,0.037106328,0.004183507,0.019761592,0.012235931,0.0012889059,0.27938458],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.82372415,0.05796643,0.040629286,0.005196461,0.06276197,0.009721733],"domain_scores_gemma":[0.36535215,0.14424855,0.033329412,0.085686594,0.35646996,0.014913332],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.21318665,0.0009743478,0.0014544319,0.01476534,0.01392694,0.014645787,0.006650598,0.013298831,0.02014667],"category_scores_gemma":[0.35689178,0.0019948257,0.0010753373,0.0085742865,0.006880535,0.0075912457,0.0071131364,0.0076634446,0.01531762],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00024562253,0.0005180177,0.005843912,0.0021067858,0.000030418978,0.0018433009,0.011807149,0.0011213837,0.0045169946,0.10706783,0.5897852,0.27511334],"study_design_scores_gemma":[0.00010605318,0.00018334642,0.0059114946,0.0034344213,0.000028672956,0.00051313394,0.004375347,0.0010339047,0.00316496,0.011718616,0.9693123,0.00021772821],"about_ca_topic_score_codex":0.15132995,"about_ca_topic_score_gemma":0.28492814,"teacher_disagreement_score":0.21318665,"about_ca_system_score_codex":0.027454454,"about_ca_system_score_gemma":0.23947379,"threshold_uncertainty_score":0.97028095},"labels":[],"label_agreement":null}]}