{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007420642,0.0006788481,0.0004759382,0.004633895,0.002051937,0.00935228,0.0005971558,0.001091482,0.002454859],"category_scores_gemma":[0.01731426,0.0003265647,0.0006382819,0.003788312,0.006996152,0.007788628,0.00306434,0.001602013,0.0004271413],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002661298,"about_ca_system_score_gemma":0.002511499,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002010122,"about_ca_topic_score_gemma":0.0007879403,"domain_scores_codex":[0.9887167,0.005042801,0.0007600866,0.0008621683,0.004218562,0.0003995987],"domain_scores_gemma":[0.9868824,0.007240598,0.002168239,0.001694537,0.001688079,0.0003261957],"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":[0.00001231017,0.000008758421,0.002781899,0.00006224647,0.00001715889,0.00008188483,0.001775792,0.002249827,0.0001981603,0.9747725,0.0005539852,0.01748545],"study_design_scores_gemma":[0.000004644299,0.00002757745,0.002599012,0.0001201267,0.00002599397,0.0001703208,0.0008964535,0.006888201,0.0004433122,0.9654251,0.02337666,0.00002247434],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3046529,0.03504981,0.4058502,0.01873871,0.001023569,0.0003327119,0.00034787,0.0004070015,0.2335973],"genre_scores_gemma":[0.9578075,0.005457445,0.02544319,0.0002337708,0.000629247,0.0001252619,0.00009643202,0.00004299935,0.01016427],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.00935228,"threshold_uncertainty_score":0.03924459,"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."}}