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Record W1993801007 · doi:10.1108/eb029069

Policy and Company Perspectives for IC Reporting

2001· article· en· W1993801007 on OpenAlexaff
Henrik Toft Jensen

Bibliographic record

VenueJournal of Human Resource Costing & Accounting · 2001
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIntellectual Capital and Performance Analysis
Canadian institutionsNordic Life Science Pipeline (Canada)
Fundersnot available
KeywordsIntegrated reportingStakeholderBusinessAccountingValue (mathematics)Value creationSet (abstract data type)ManagementIndustrial organizationEconomicsComputer scienceSustainability

Abstract

fetched live from OpenAlex

Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.

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 imitation

Not 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.

metaresearch head score (Codex)0.134
metaresearch head score (Gemma)0.130
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.134
Threshold uncertainty score0.708

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.1340.130
Meta-epidemiology (narrow)0.0020.001
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0080.009
Science and technology studies0.0140.029
Scholarly communication0.0550.024
Open science0.0050.011
Research integrity0.0410.029
Insufficient payload (model declined to judge)0.0050.002

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 head0.038
GPT teacher head0.294
Teacher spread0.257 · 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; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
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

Citations4
Published2001
Admission routes1
Has abstractyes

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Same venueJournal of Human Resource Costing & AccountingSame topicIntellectual Capital and Performance AnalysisFrench-language works237,207