{"id":"W3123481742","doi":"","title":"Globalization: Governmental Accounting and International Financial Reporting Standards","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Saint Mary's University; St. Mary's University","funders":"","keywords":"Accounting; Accounting standard; Social accounting; Financial accounting; Accountability; Fund accounting; Politics; Mark-to-market accounting; Positive accounting; Globalization; Government (linguistics); Accounting information system; Management accounting; Business; International Financial Reporting Standards; Political science; Economics; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01476432,0.00005981927,0.00007410724,0.00006314158,0.000814821,0.0002778825,0.0001838883,0.00006249275,0.0001019001],"category_scores_gemma":[0.003582079,0.00006002307,0.00003864126,0.0001887432,0.0001175691,0.0004559392,0.0000390817,0.0005845368,0.000001897121],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0029089,"about_ca_system_score_gemma":0.006544959,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003915126,"about_ca_topic_score_gemma":0.009266795,"domain_scores_codex":[0.9972193,0.00005158021,0.0004220182,0.0001174356,0.0009144344,0.001275254],"domain_scores_gemma":[0.9991981,0.00004856238,0.0004301293,0.00004144437,0.0001654184,0.0001163812],"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":[0.00002705351,0.00001781821,0.02347582,9.769298e-7,0.00001852141,0.000007959295,0.0004452496,5.233607e-7,0.00003757791,0.9419584,0.0003005621,0.03370951],"study_design_scores_gemma":[0.001086493,0.0001703491,0.02587353,0.00003570777,0.00001476834,0.0006595459,0.04124093,0.00006525779,0.0001221097,0.3736759,0.5567198,0.000335647],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7077876,0.0005210851,0.02383429,0.01342138,0.0007472162,0.0001441816,0.00001818269,0.00005304673,0.2534731],"genre_scores_gemma":[0.9947358,0.0007399615,0.00006889777,0.0001838696,0.001317913,6.978286e-7,0.000002329401,0.000004507017,0.00294599],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5682825,"threshold_uncertainty_score":0.999087,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02299637597885286,"score_gpt":0.3967855921857347,"score_spread":0.3737892162068819,"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."}}