{"id":"W2901475261","doi":"10.5430/afr.v7n4p167","title":"International Financial Reporting Standards and Orientation of Vietnam: “Roadmap &amp; International Experience”","year":2018,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Agricultural and Financial Auditing","field":"Agricultural and Biological Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International Financial Reporting Standards; Accounting; Business; Audit; Accounting standard; Accounting information system; Government (linguistics); Globalization; Finance; Financial accounting; Economics","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":[0.01228761,0.0003717103,0.0001800934,0.002360906,0.001165578,0.004907159,0.0009603071,0.0007637969,0.005090853],"category_scores_gemma":[0.00618944,0.000275723,0.0001672386,0.00472939,0.001424991,0.003709371,0.001283249,0.001351777,0.0007034236],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00785745,"about_ca_system_score_gemma":0.03298618,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1082787,"about_ca_topic_score_gemma":0.04014479,"domain_scores_codex":[0.9964808,0.001033944,0.0003618182,0.0002358068,0.001241873,0.0006458933],"domain_scores_gemma":[0.9889843,0.001377881,0.001185768,0.0002927121,0.005325252,0.00283411],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00007862393,0.000535511,0.02853866,0.00138931,0.000008624274,0.0007200729,0.01743727,0.0007759175,0.001414384,0.1349359,0.1772352,0.6369305],"study_design_scores_gemma":[0.000008396518,0.000110903,0.02923613,0.001221664,0.000003879888,0.0004805992,0.01483972,0.0004823304,0.001095837,0.002847977,0.9496452,0.00002751585],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1428241,0.1885971,0.01230978,0.2217944,0.006287346,0.001348983,0.005774464,0.0006216882,0.4204422],"genre_scores_gemma":[0.6629624,0.165808,0.02848287,0.007711083,0.001102702,0.0004282031,0.007317275,0.0002282546,0.1259593],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1082787,"threshold_uncertainty_score":0.2152969,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05848596404138998,"score_gpt":0.364679152057556,"score_spread":0.306193188016166,"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."}}