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Record W2922372228 · doi:10.23977/isspj.2017.21002

Study on Evaluation of Carbon Accounting Information Quality in Coal-fired Power Generation Enterprises

2017· article· en· W2922372228 on OpenAlex

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.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInformation Systems and Signal Processing Journal · 2017
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicEnvironmental Sustainability in Business
Canadian institutionsnot available
FundersFundamental Research Funds for the Central Universities
KeywordsAccountingAccounting information systemCarbon accountingAuditEnvironmental economicsGreenhouse gasBusinessGovernment (linguistics)CoalCarbon fibersDatabase transactionEconomicsComputer scienceEngineeringWaste management

Abstract

fetched live from OpenAlex

In this paper, by selecting the 2016 annual report or social responsibility report of China's five major coal-fired power generation groups and using content analysis method to make an empirical analysis of the carbon accounting information quality, we found that the carbon accounting information disclosure quality of the five major power generation groups is at medium level. The indicators with higher scores include Pollution Emission, Low-Carbon Awareness and Green Funding. The indicators with lower scores include Carbon Emission Investment, Carbon Emission Transaction. Then, we put forward a series of countermeasures to solve the problems of carbon accounting, including improving carbon accounting research system and guidelines, raising awareness of environmental protection, strengthening social supervision, increasing government carbon emissions monitoring, and implementing a carbon accounting auditing system.

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 imitation

Not 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.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScholarly communication
Consensus categoriesScholarly communication
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.061
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0010.000
Scholarly communication0.0030.014
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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 head0.046
GPT teacher head0.303
Teacher spread0.258 · 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