{"id":"W2137386159","doi":"10.5812/ircmj.15472","title":"Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems","year":2014,"lang":"en","type":"article","venue":"Iranian Red Crescent Medical Journal","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Iran University of Medical Sciences","keywords":"Accrual; Accounting; Public sector; Business; Cash; Financial accounting; Accounting information system; Finance; Economics","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":[0.0124699,0.0001361989,0.0003216872,0.0002234853,0.00111458,0.0005208576,0.0006507,0.0001050381,0.00007471694],"category_scores_gemma":[0.0006392724,0.00008787832,0.00005351691,0.0004697254,0.0002784796,0.0001532891,0.00003930461,0.0008320418,0.000005403447],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000248526,"about_ca_system_score_gemma":0.001472365,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00131223,"about_ca_topic_score_gemma":0.002940141,"domain_scores_codex":[0.9938118,0.002451818,0.0005845549,0.0002219933,0.002283218,0.000646574],"domain_scores_gemma":[0.9985822,0.0004451915,0.0002292773,0.0001584552,0.00007833492,0.0005065146],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001371067,0.006271256,0.4634701,0.0009366993,0.0003390272,0.001661453,0.2498254,0.0002048631,0.000012061,0.07134835,0.04008394,0.1644758],"study_design_scores_gemma":[0.01139111,0.001916377,0.674096,0.001172144,0.00004562702,0.00003616598,0.1162701,0.00541938,0.000004568732,0.0008837859,0.1881854,0.000579356],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9393089,0.00009302075,0.002036365,0.04862496,0.000314093,0.001382476,0.00001206882,0.00003901732,0.008189101],"genre_scores_gemma":[0.9971725,0.00001844209,0.00004142552,0.001719569,0.0009758431,0.0000237552,0.000003888452,0.000006129474,0.00003844798],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2106259,"threshold_uncertainty_score":0.8572562,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09248287277105709,"score_gpt":0.4213275454362798,"score_spread":0.3288446726652227,"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."}}