{"id":"W1614369175","doi":"10.1111/j.1467-6281.2012.00355.x","title":"The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part One)","year":2012,"lang":"en","type":"article","venue":"Abacus","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Accounting; State (computer science); Perspective (graphical); Work (physics); Fund accounting; Accounting information system; Business; Financial accounting; History; Computer science; Engineering","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002296295,0.0002293505,0.0001973902,0.002270973,0.005108158,0.008582649,0.000471616,0.002339968,0.003216021],"category_scores_gemma":[0.003688704,0.0003058708,0.0001489893,0.004816698,0.008742904,0.005132887,0.002271343,0.004000808,0.0006039421],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02309368,"about_ca_system_score_gemma":0.008294582,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06553821,"about_ca_topic_score_gemma":0.07379609,"domain_scores_codex":[0.9981912,0.0006714079,0.00007789623,0.0002083291,0.0004650848,0.0003860648],"domain_scores_gemma":[0.9990346,0.0003219158,0.0002057228,0.00005758943,0.0002619684,0.00011817],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0000186968,0.00001504814,0.00122387,0.0001182903,0.000002953314,0.0002147232,0.02760661,0.0001279027,0.0001564631,0.8881296,0.04371613,0.03866976],"study_design_scores_gemma":[0.000001453854,0.00001050333,0.005061779,0.0004091169,0.000001361374,0.00009191677,0.006472604,0.00004450916,0.0001376703,0.01619765,0.9715627,0.000008680717],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0609568,0.2821169,0.002695173,0.08264688,0.003230812,0.00003586649,0.0003298867,0.00005410791,0.5679337],"genre_scores_gemma":[0.7631824,0.1188393,0.001241932,0.008881441,0.002289023,0.0000594232,0.0002858503,0.0001048686,0.1051157],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06553821,"threshold_uncertainty_score":0.1675571,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03697417465732029,"score_gpt":0.3615991037516961,"score_spread":0.3246249290943758,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}