Bibliographic record
Abstract
Accounting is regarded as the global commercial language. It is of much use to the economic development in the process of globalization. There is some connection between accounting and culture. Many scholars do the research in the relevant field, including Hofstede and Gray. In this article, I analyze the relationship between accounting and culture in China on the basis of Gray’s hypothesis. Key words: culture, accounting, accounting values Resume: La comptabilite est consideree comme un terme commercial pur. Elle est de grande importance pour le developpement economique dans le processus de globalisation. Il y a certains liens entre la comptabilite et la culture. Beaucoup de savants effectuent des recherches sur ce domaine, y compris Hofstede et Gray. Dans l’article present, l’auteur analyse, sur la base de l’hypothese de Gray, la relation entre la comptabilite et la culture en Chine. Mots-Cles: culture, comptabilite, valeurs de comptabilite
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.003 | 0.011 |
| Scholarly communication | 0.006 | 0.004 |
| Open science | 0.000 | 0.003 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.008 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".