Impactos do arrendamento mercantil nas demonstrações contábeis do período comparativo de 2018
Bibliographic record
Abstract
Este artigo apresenta os resultados de uma pesquisa exploratória, bibliográfica, documental e qualitativa que teve o objetivo de identificar os impactos do arrendamento mercantil nas demonstrações contábeis no período comparativo de 2018 e objetivos específicos de identificar arrendamento mercantil operacional, descrever efeitos na análise de balanços com único modelo contábil e analisar o reflexo de cláusulas restritivas no arrendamento mercantil. Foram analisadas as notas explicativas das demonstrações contábeis de 2017 publicadas no jornal valor econômico. Como resultado o aumento na confiabilidade na análise de balanços para fins decisórios e cumprimento de condições contratuais restritivas decorre da evidenciação das informações do arrendamento mercantil operacional, que a partir de 2019 será apresentado como Passivo no Balanço Patrimonial conforme CPC 06 (R2).
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 distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.004 | 0.002 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.018 | 0.008 |
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; both teacher heads agree on what is shown here.
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".