{"id":"W2119067545","doi":"10.1002/jcaf.21754","title":"Rational expense reduction: Lean budgeting at Irving Oil","year":2012,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Capital Investment and Risk Analysis","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Dysfunctional family; Recession; Business; Economics; Finance; Management; Macroeconomics","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001524464,0.0001720918,0.0004539426,0.0002982846,0.0003183681,0.0001064032,0.0002197212,0.00008663077,0.0002897648],"category_scores_gemma":[0.0001444158,0.0001775653,0.0002565238,0.0004027418,0.00007942588,0.001436437,0.00007484543,0.0002469122,0.0003523147],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002107501,"about_ca_system_score_gemma":0.00003626719,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002570595,"about_ca_topic_score_gemma":0.000003753885,"domain_scores_codex":[0.9981924,0.00001515645,0.001132614,0.0001891981,0.0001182101,0.000352375],"domain_scores_gemma":[0.9958035,0.00004860056,0.003693108,0.0001934609,0.0001823003,0.0000790108],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001954431,0.0004418162,0.5035052,0.00009646782,0.0003324597,0.00004503753,0.003067171,0.002497218,0.006867195,0.4479505,0.03055675,0.004444816],"study_design_scores_gemma":[0.005363271,0.0006118283,0.2974651,0.0008190698,0.0003669884,0.002262974,0.002280551,0.01059064,0.0163598,0.1435346,0.5166837,0.003661496],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9698682,0.02403826,0.0001840415,0.0004774549,0.001478894,0.00002697257,0.00000756545,0.00001352055,0.003905129],"genre_scores_gemma":[0.9871883,0.002811717,0.002440057,0.0001550099,0.001747159,0.000002802132,0.000007320203,0.00002522878,0.005622368],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4861269,"threshold_uncertainty_score":0.7240902,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0494800755314275,"score_gpt":0.2217660957379606,"score_spread":0.1722860202065331,"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."}}