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Floriculture du Suroît inc.*

2012· article· fr· W1970275712 on OpenAlexaffvenueabout
Louise Martel, Diane Paul

Bibliographic record

VenueAccounting Perspectives · 2012
Typearticle
Languagefr
FieldAgricultural and Biological Sciences
TopicBotany and Plant Ecology Studies
Canadian institutionsHEC Montréal
Fundersnot available
KeywordsPolitical scienceHumanitiesArt

Abstract

fetched live from OpenAlex

Résumé Floriculture du Suroît inc. est une PME dans le domaine de l'horticulture. Elle cultive et vend des géraniums et, par l'entremise de sa filiale, Les Roses de Caroline, elle vient de démarrer la culture des roses. Floriculture vient d'obtenir une subvention gouvernementale. Pour respecter les conditions imposées par l'organisme subventionnaire, la société devra produire pour la première fois des états financiers préparés selon les PCGR et certifiés par un auditeur externe. Les deux propriétaires‐dirigeants auront donc à choisir entre deux référentiels comptables, soit les normes internationales d'information financière ( IFRS ) et les normes canadiennes pour les entreprises à capital fermé ( NCECF ). Non seulement de nombreuses différences existent entre ces deux référentiels, en particulier les normes IFRS propres à l'agriculture et aux immeubles de placement, mais les NCECF offrent également des choix à analyser avant de prendre une décision. Les propriétaires étant des néophytes en matière comptable, ils ont besoin de conseils avisés.

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 distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.235
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0040.001

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.

Opus teacher head0.013
GPT teacher head0.207
Teacher spread0.194 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; both teacher heads agree on what is shown here.

Study designObservational
Domainnot available
GenreEmpirical

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".

Quick stats

Citations0
Published2012
Admission routes3
Has abstractyes

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