{"id":"W2020448864","doi":"10.5539/res.v7n8p127","title":"Accounting Risks in the Subjects of Business Systems","year":2015,"lang":"en","type":"article","venue":"Review of European Studies","topic":"Agricultural and Financial Auditing","field":"Agricultural and Biological Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Accounting information system; Accounting standard; Financial accounting; Bankruptcy; Accounting management; Mark-to-market accounting; Valuation (finance); Management accounting; Business; Cost accounting; Actuarial science; Economics; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001531498,0.00008725305,0.0003333644,0.000004493291,0.00004988606,0.000007789704,0.0002278904,0.000009948522,0.000001730457],"category_scores_gemma":[0.0007731573,0.00002033242,0.00005421253,0.0005758283,0.0000541069,0.00006874372,0.000104695,0.00005438982,0.00001209202],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000007416063,"about_ca_system_score_gemma":0.000003016038,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001875671,"about_ca_topic_score_gemma":0.00003356147,"domain_scores_codex":[0.9989459,0.0002734332,0.0003794054,0.0001051128,0.0001832593,0.000112923],"domain_scores_gemma":[0.9990972,0.0001688477,0.0003234883,0.00003841595,0.0003584588,0.00001354787],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00005591278,0.0006330218,0.2104579,0.03607182,0.0002449703,0.0001389884,0.006528444,0.00007235631,0.02051521,0.005679711,0.05205228,0.6675494],"study_design_scores_gemma":[0.00006995073,0.00007568803,0.9513778,0.0095069,0.00003102084,0.000009955173,0.004626681,0.000001040898,0.0000311743,0.00002458461,0.03412753,0.0001176651],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7549948,0.2369366,2.279725e-7,0.0006108554,0.00009318601,0.0002070598,0.000005879718,0.000008821466,0.007142625],"genre_scores_gemma":[0.947966,0.05162399,0.000006964382,0.0001265747,0.0002404967,0.000004582103,0.000004564661,4.530888e-7,0.00002634434],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7409199,"threshold_uncertainty_score":0.09255973,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1830124566665424,"score_gpt":0.3002842863737967,"score_spread":0.1172718297072543,"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."}}