{"id":"W1994796072","doi":"10.3917/cca.083.0267","title":"The impact of accounting differences between France and Belgium","year":2002,"lang":"fr","type":"article","venue":"Comptabilité - Contrôle - Audit","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"Impact","funders":"","keywords":"Accounting; Business","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005552595,0.0003649422,0.0006205859,0.000109611,0.0006196543,0.0007289871,0.0004757537,0.0001573346,0.002407011],"category_scores_gemma":[0.0008207257,0.0002617033,0.0002474989,0.0004748691,0.000695464,0.001248489,0.000249977,0.0003252133,0.0003078923],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004421301,"about_ca_system_score_gemma":0.00002092936,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005885297,"about_ca_topic_score_gemma":0.0002189246,"domain_scores_codex":[0.9979149,0.00007297674,0.0006883953,0.0004150885,0.0003359207,0.0005726868],"domain_scores_gemma":[0.9973708,0.0009137503,0.0008076229,0.0004659946,0.0003962154,0.00004563718],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001498842,0.0001250695,0.8978314,0.0003035528,0.0001620373,0.000001848691,0.0003233972,0.00001630805,0.00006815435,0.00683395,0.00980659,0.08451267],"study_design_scores_gemma":[0.0006701579,0.00004193498,0.6880459,0.0001941535,0.00009895331,8.741699e-7,0.0001984414,0.006800844,0.00001230139,0.001586419,0.3020768,0.0002733181],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.894738,0.08668389,0.0001366658,0.006314965,0.001172958,0.0005008038,0.00003196945,0.00007994574,0.01034085],"genre_scores_gemma":[0.9888109,0.0005625461,0.00002753283,0.000125248,0.002002892,0.00001612112,0.000007457068,0.00002985388,0.008417455],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2922702,"threshold_uncertainty_score":0.9999835,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02314577345496141,"score_gpt":0.2473834277417352,"score_spread":0.2242376542867738,"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."}}