Corruption et fiscalité abusive internationales – Des pratiques onéreuses pour les entreprises
Bibliographic record
Abstract
Les conséquences de la corruption et des pratiques fiscales abusives internationales ne sont pas seulement négatives et coûteuses pour les États qui en subissent le fléau; elles le sont tout autant pour les entreprises qui en sont les auteurs, quoiqu’elles puissent prétendre le contraire. En réponse à cette situation de plus en plus insoutenable, les États s’organisent. Mais le combat ne sera gagné que si tous les pays et territoires coopèrent et harmonisent leurs actions et stratégies. Les entreprises n’auront alors d’autre choix que d’assumer leur responsabilité sociale en abandonnant les pratiques de corruption et de fiscalité abusives.
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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 | 0.007 | 0.012 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.004 | 0.017 |
| Scholarly communication | 0.010 | 0.007 |
| Open science | 0.000 | 0.003 |
| Research integrity | 0.003 | 0.007 |
| Insufficient payload (model declined to judge) | 0.006 | 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".