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Record W2033804092 · doi:10.5539/ijef.v4n3p152

The Application of International Accounting Standard’s Requirements No. (20) in Jordanian Chemical Detergents Industry Companies

2012· article· en· W2033804092 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInternational Journal of Economics and Finance · 2012
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting Theory and Financial Reporting
Canadian institutionsnot available
Fundersnot available
KeywordsAccountingInternational standardAuditDescriptive statisticsBusinessChemical industryComputer scienceEngineeringMathematicsStatisticsEnvironmental engineering

Abstract

fetched live from OpenAlex

The study aimed at identifying the extent to which Jordanian chemical detergents industry companies applying the requirements of international accounting standard No. (20). A questionnaire has been designed for this purpose and distributed to the external auditors of these companies of (50) auditors / questionnaire, (30) questionnaires were recovered and were suitable for analysis, with recovery rate reached to (60%). Resolution data was analyzed using (SPSS), and a number of statistical techniques through descriptive statistics, arithmetic means, standard deviations and percentages. The results of the study showed that Jordanian chemical detergents industry companies do not apply the requirements of international accounting standard No. (20), and there are difficulties that limit the application of the mentioned standard in a high degree. The study recommended urging Jordanian chemical detergents industry companies to implement the requirements of international accounting standard No. (20), in addition to helping Jordanian chemical detergents industry companies to reduce the difficulties of application of international accounting standard No, (20) and treated them radically.

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.

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 categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.760
Threshold uncertainty score0.333

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 studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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 head0.016
GPT teacher head0.253
Teacher spread0.237 · 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