{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004857964,0.0005778662,0.0005553953,0.000313461,0.0003918157,0.0001818048,0.0007230716,0.0007259704,0.0004123751],"category_scores_gemma":[0.000167238,0.0006490624,0.0002132315,0.0006234259,0.0001344244,0.0008668746,0.00008952857,0.001122572,0.001067542],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001106311,"about_ca_system_score_gemma":0.00005192143,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009244964,"about_ca_topic_score_gemma":0.00003931811,"domain_scores_codex":[0.9972296,0.0000386404,0.0006997149,0.0005871354,0.0003165791,0.001128333],"domain_scores_gemma":[0.9987605,0.0000866938,0.000125073,0.0008164207,0.00009675774,0.0001145773],"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":[0.0001493408,0.0006679649,0.01043126,0.001343036,0.001003479,0.001075475,0.008027587,0.01159213,0.03817677,0.5898755,0.04088859,0.2967688],"study_design_scores_gemma":[0.007145972,0.001963323,0.2177269,0.003555532,0.001392828,0.0008365875,0.01623885,0.126288,0.01575898,0.4495088,0.1480178,0.01156641],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5960421,0.02872892,0.0009935297,0.003446533,0.002455389,0.0004743174,0.00002046775,0.002763915,0.3650748],"genre_scores_gemma":[0.9952478,0.0006761961,0.00129063,0.0008177637,0.000945424,0.000007525757,0.00001677864,0.00006081798,0.0009370222],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3992058,"threshold_uncertainty_score":0.9997103,"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."}}