Accounting Hall of Fame 2000 Induction: Ross M. Skinner
Notice bibliographique
Résumé
August 14, 2000 Philadelphia, Pennsylvania Remarks, Citation, and Response ROSS M. SKINNER REMARKS by Robert T. Rutherford, FCA The Canadian Institute of Chartered Accountants It is indeed an immense honour for me to be here today, to have been given opportunity to recognize outstanding contribution of Ross Skinner to accounting world and our community and to be amongst such an august body. Even today, I'm sure Ross does not realize significant impact he has had on accounting profession and business community. His first major accounting book Accounting Principles: A Canadian Viewpoint, published in 1972, was highly influential in shaping accounting frameworks land providing substantial guidance to accountants, lawyers, educators and judges. Many legal cases were resolved on strength of insight found in this publication. The book has been republished over years and just recently latest edition Accounting Standards in Evolution has been published with co-author Dr. Alex Milburn. The book continues to contain important insights into need for accounting, starting with a look back into history right up to present day. All of these things may not have happened, because accounting profession almost lost Ross several times. Once, while riding on a friend's motorcycle, Ross got into a bit of an accident and nearly went over a hill into St. Lawrence River. On another occasion Ross, who was looking for new challenges, was offered a position with Ontario Jockey Club. On other hand, a partnership with Clarkson Gordon (now Ernst & Young) was also offered. So horseracing went on to have Northern Dancer and Clarkson Gordon got Ross. Which seems only fair. After all, why should Ontario Jockey Club gain two bright stars in one decade? So here we are today paying tribute to accounting star, who is accompanied by his wife, partner and best friend, Helen, and other supporters from Canada. It now gives me great pleasure to read citation prepared by Dan Jensen. CITATION prepared by Daniel L. Jensen The Ohio State University read by Robert T. Rutherford The Canadian Institute of Chartered Accountants The scholarly approach of this distinguished Canadian accountant, brought new solutions to problems of both accounting and auditing. Born in 1923 in Saskatoon of parents who immigrated from Scotland, he was son of a Presbyterian minister and a mother who valued education and took a firm hand in securing best schooling for her son. The family moved to Oneonta, New York shortly after his birth but returned to Toronto four years later where he spent remainder of his youth. At University of Toronto Schools, to which he gained entry by highly competitive examination, he was one of top students in his class and also took a keen interest in sports. He developed a life-long involvement in tennis and, despite weighing less than 100 pounds, he played goalie on both Toronto Hockey League and UTS hockey teams. Following graduation from UTS in 1940, he applied for admission to University of Toronto. After seven days of scholarship examinations, he won highest marks in Greek and Latin and a University College scholarship for general proficiency. Knowing that he wanted to pursue a business career, he enrolled in Commerce and Finance Honours Course at University of Toronto. At that time, business curriculum was under Department of Political Economy and fully half of C&F subjects were shared with students in political science and economics. Although he found economics courses very satisfying, he later noted the accounting and auditing courses were trivial and statistics course mechanical rather than insightful. The most practically useful courses to my later career proved to be actuarial science, particularly theory of interest, and commercial law. …
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction machine sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Le volet Gemma est une étiquette directe du modèle pour chaque travail de la base, lue sur la notice réduite au titre. Le volet Codex est un classifieur appris des 10 348 étiquettes directes de Codex et calibré sur les taux pondérés de l'échantillon; les champs sans appui suffisant ne portent aucun appel Codex. Le mode candidate est l'union des deux volets; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont pas des étiquettes humaines.
Scores du classifieur distillé par catégorie (deux têtes)
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,001 | 0,004 |
| Méta-épidémiologie (sens strict) | 0,001 | 0,001 |
| Méta-épidémiologie (sens large) | 0,001 | 0,000 |
| Bibliométrie | 0,001 | 0,001 |
| Études des sciences et des technologies | 0,003 | 0,000 |
| Communication savante | 0,005 | 0,003 |
| Science ouverte | 0,001 | 0,001 |
| Intégrité de la recherche | 0,004 | 0,003 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,519 | 0,326 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule source (Gemma direct ou Codex distillé), pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».