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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 OpenAlexvenueno aff
Jamal Adel Al-Sharairi, Majed A. Alsharayri

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.

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)0.013
metaresearch head score (Gemma)0.038
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.013
Threshold uncertainty score0.070

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0130.038
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.002
Science and technology studies0.0010.001
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0010.000

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

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 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 routes1
Has abstractyes

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