Bibliographic record
Abstract
The growing interest of the governments in publication of financial reports truly reflecting the affairs of the country comparable with other countries and with different periods has fuelled the interest for financial reporting reforms in the public sector. Financial reports of the governments have to be relevant, reliable and easily understandable to the common man. With the fall of Enron and WorldCom the importance of true and fair reporting was understood by the entire world. The heat of these changes is being felt by the governments and many undertook far reaching financial reporting reforms. Already a handful of countries have moved towards accrual based accounting while many more are in the migration path towards this difficult journey. New Zealand, Australia, United States, Canada and United Kingdom were in the forefront of this force while the others are following the trend. International Federation of Accountants (IFAC) has made a commendable commitment towards this effort by publishing International Public Sector Accounting Standards (IPSAS) and other study reports including Transition to Accrual Accounting. The financial reporting has changed from Development Focus where there were no standards in the era of 1930s to the Homogenization Focus with the introduction of accounting standards in the 1970s. The financial reporting further changed to Consolidation Focus in the 1980s, Fair Earnings Focus in the 1990s and Value Focus in the 2000s, with the introduction of host of ideas such as governance, non financial reporting and sustainability reporting and value reporting (environmental value added, social value added and economic value added etc) with the current developments. Today the accounting profession is moving away from historical cost accounting and reporting to fair value accounting and reporting which is going to be a paradigm shift in financial reporting while the public sector by and large is unconcerned of these developments particularly in India.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.015 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.006 | 0.021 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.005 | 0.008 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 0.001 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".