{"id":"W247669545","doi":"","title":"負債の認識をめぐる新動向と認識基準の再構築--退職給付債務をめぐるPB0 vs ABO論争を題材として","year":2007,"lang":"ja","type":"article","venue":"Accounting","topic":"Military Technology and Strategies","field":"Engineering","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Computer science","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":[0.002392105,0.0003228158,0.0002419992,0.001761585,0.00328472,0.008167177,0.000508726,0.001225239,0.01454042],"category_scores_gemma":[0.00650704,0.0002728931,0.0002443786,0.001438647,0.007299996,0.005999243,0.001009021,0.001726081,0.00261109],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003423921,"about_ca_system_score_gemma":0.003029779,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0132329,"about_ca_topic_score_gemma":0.009706208,"domain_scores_codex":[0.998215,0.0002413532,0.0001066133,0.0002658796,0.0009375595,0.0002336937],"domain_scores_gemma":[0.9965495,0.0009579568,0.0004056285,0.0003649257,0.00142427,0.0002977383],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00003894569,0.00002010746,0.00160436,0.00003426146,0.000009711191,0.00004620939,0.001138631,0.0001666421,0.0003197086,0.9704161,0.003763429,0.02244194],"study_design_scores_gemma":[0.00002489811,0.00006427738,0.008796584,0.0001570515,0.00005000259,0.0002332275,0.00507637,0.001064875,0.002575357,0.8099352,0.171971,0.000051244],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.07052378,0.003179926,0.01080623,0.01151771,0.001007922,0.00006618875,0.0001913906,0.00008549024,0.9026213],"genre_scores_gemma":[0.9143765,0.001620332,0.006100733,0.001262972,0.00048848,0.00003750289,0.00009341179,0.00004948413,0.07597061],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.01454042,"threshold_uncertainty_score":0.04864258,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007065330553117438,"score_gpt":0.2170895140581344,"score_spread":0.2100241835050169,"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."}}