{"id":"W2187696306","doi":"","title":"The Fore Ign A FFIlIATe Fresh sTArT rules","year":2009,"lang":"en","type":"article","venue":"","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Focus (optics); Accrual; Fresh Start; Business; Economics; Public economics; Political science; Accounting; Earnings; 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01263906,0.0005186974,0.0005957198,0.00150525,0.004120089,0.01165769,0.003420364,0.008450104,0.0106785],"category_scores_gemma":[0.03013664,0.0007174309,0.001081356,0.00120879,0.006931443,0.006853881,0.003978599,0.01496071,0.004666681],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007214475,"about_ca_system_score_gemma":0.02220057,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07203792,"about_ca_topic_score_gemma":0.07977356,"domain_scores_codex":[0.9836345,0.001804696,0.00068413,0.001799157,0.009918063,0.002159503],"domain_scores_gemma":[0.9794637,0.004920796,0.001462597,0.003730001,0.008780922,0.001642015],"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":[0.00004932742,0.00006552063,0.001260926,0.00006209229,0.00001772601,0.0001449093,0.0007081481,0.0005671371,0.0005906211,0.8730227,0.101504,0.02200697],"study_design_scores_gemma":[0.00003027636,0.00005726407,0.002426319,0.0002893263,0.00002445004,0.0001301682,0.0005465667,0.0009638657,0.001807646,0.1159275,0.8776855,0.0001109505],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.03885834,0.005787421,0.06347501,0.1141072,0.01032532,0.000641565,0.0009084053,0.0009655292,0.7649312],"genre_scores_gemma":[0.3113051,0.003589426,0.0457874,0.1340338,0.003072723,0.0004490721,0.0009059242,0.000646934,0.5002095],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.07203792,"threshold_uncertainty_score":0.1432372,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01878486956792166,"score_gpt":0.2131641768189807,"score_spread":0.194379307251059,"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."}}