{"id":"W7135458117","doi":"","title":"CA Proficiency 1 Taxation 1 (NI) 2024–2025","year":2024,"lang":"en","type":"book","venue":"Research Portal (Queen's University Belfast)","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Legislation; Work (physics); Payment; Double taxation","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0003181172,0.0005524234,0.0003362249,0.001239479,0.001175165,0.00331798,0.0007237946,0.001537514,0.4815527],"category_scores_gemma":[0.00120976,0.0004285263,0.000334372,0.001304353,0.0004286995,0.001790856,0.001156895,0.001751976,0.3504707],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002606592,"about_ca_system_score_gemma":0.002883612,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03114024,"about_ca_topic_score_gemma":0.0700443,"domain_scores_codex":[0.9997005,0.0000179009,0.00001234217,0.00004229156,0.0001860359,0.00004089512],"domain_scores_gemma":[0.9996293,0.00004245341,0.00002056026,0.00004285703,0.0002147811,0.00005003159],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000007501047,0.00001156405,0.00005093314,0.00003890221,6.379216e-7,0.00001296044,0.00001855272,0.00005650159,0.0001007984,0.008574292,0.9525389,0.03858848],"study_design_scores_gemma":[0.000001367772,0.000002315635,0.0001541779,0.00002942947,3.700817e-7,0.00001150907,0.000008790194,0.0000263622,0.00003690047,0.0005931371,0.9991341,0.000001665178],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.0002086977,0.0008472376,0.0003316375,0.0008102034,0.0008564295,0.00004109019,0.001833451,0.000418508,0.9946527],"genre_scores_gemma":[0.0006725893,0.0002782943,0.0002242601,0.0002735912,0.00005134296,0.00001588766,0.0007462557,0.00008950044,0.9976483],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.4815527,"threshold_uncertainty_score":0.7395021,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02918037717846614,"score_gpt":0.2645355040251616,"score_spread":0.2353551268466955,"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."}}