{"id":"W617262709","doi":"","title":"IFRS導入の実務上の課題とメリット--監査人の視点から (特集 IFRS導入の意義を考える)","year":2009,"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":"Business; Accounting","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":[0.003139778,0.0004628405,0.0004267339,0.002123924,0.003681406,0.007236651,0.0007002858,0.001977906,0.03071442],"category_scores_gemma":[0.006155836,0.0003991064,0.0005536336,0.001386589,0.006503321,0.005795038,0.001223416,0.002610368,0.007894631],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004393002,"about_ca_system_score_gemma":0.003138901,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01707983,"about_ca_topic_score_gemma":0.01603684,"domain_scores_codex":[0.9959752,0.0005856085,0.0003844327,0.0007102855,0.001794511,0.0005499465],"domain_scores_gemma":[0.9964121,0.0006761061,0.0004532152,0.0005793836,0.00170341,0.0001757464],"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":[0.00002567302,0.00001929764,0.0007960195,0.00004405772,0.00001259054,0.00009975417,0.0007922188,0.0001793409,0.0003302489,0.9584845,0.01508256,0.02413382],"study_design_scores_gemma":[0.00002219971,0.00009764167,0.006759746,0.0001828913,0.00005017475,0.0005010475,0.001933369,0.0009151563,0.004064827,0.4464761,0.5388904,0.0001063423],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.01951795,0.001605685,0.01083727,0.006195705,0.001529882,0.0001201724,0.0004875984,0.0002395767,0.9594662],"genre_scores_gemma":[0.5754179,0.002008613,0.01554995,0.002361929,0.001829146,0.0001415952,0.0004680202,0.0001439826,0.4020788],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.03071442,"threshold_uncertainty_score":0.10275,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007107241142318506,"score_gpt":0.2087244590114498,"score_spread":0.2016172178691313,"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."}}