D’une instrumentalisation de la prudence. La revente du parc immobilier de Manufrance (années 1970-années 1980)
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Cet article propose un regard comptable sur la prudence. Alors que le principe comptable de prudence a été conçu comme un mode d’évaluation au service du capitalisme industriel et de sa durabilité, nous montrons comment il peut être instrumentalisé selon les contextes. À travers l’étude du cas d’une grande entreprise française, Manufrance, au début des années 1980, nous montrons comment le principe de prudence peut être utilisé en pratique à des fins complètement opposées. À partir de l’étude de la revente du parc immobilier de Manufrance, nous étudions la manière dont la non-comptabilisation de plus-values latentes permet de générer des profits à court terme et d’accomplir la liquidation d’une entreprise dans une certaine opacité.
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.
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 | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.003 | 0.008 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it