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Record W2215259119 · doi:10.54648/gtcj2011041

Customs Audits, Verifications and Voluntary Disclosures in Canada

2011· article· en· W2215259119 on OpenAlexaboutno aff
Dalton J. Albrecht, Daniel Kiselbach

Bibliographic record

VenueGlobal Trade and Customs Journal · 2011
Typearticle
Languageen
FieldSocial Sciences
TopicCanadian Policy and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsAuditAgency (philosophy)BusinessOfficerAccountingOrder (exchange)Compliance (psychology)Government (linguistics)RevenueFinancePolitical scienceLawPsychology

Abstract

fetched live from OpenAlex

The process of handling a customs or trade audit or verification can be an extraordinarily difficult experience for the uninitiated. Many customs managers who successfully complete a customs audit or verification in Canada have: (1) a good understanding of current regulatory requirements; (2) systems and processes for tracking information and documents; (3) an ability to provide timely and accurate responses; and (4) reviewed potential audit or verification compliance issues with a customs advisor prior to responding to an auditor or verification officer. Customs managers may conduct self-reviews in order to prepare for an audit. Non-compliance discovered in the course of a self-review may, in some circumstances, be disclosed to government officials in order to avoid penalties. The Canada Border Services Agency (CBSA), the Canada Revenue Agency (CRA) and Foreign Affairs and International Trade Canada have voluntary disclosure programmes.

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)0.007
metaresearch head score (Gemma)0.040
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: Other · Consensus signal: Other
Teacher disagreement score0.166
Threshold uncertainty score0.967

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.040
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.006
Science and technology studies0.0140.006
Scholarly communication0.0080.002
Open science0.0020.004
Research integrity0.0020.003
Insufficient payload (model declined to judge)0.0070.000

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 head0.022
GPT teacher head0.242
Teacher spread0.220 · 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
GenreOther

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
Published2011
Admission routes1
Has abstractyes

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