Bibliographic record
Abstract
Résumé Corporation de Sécurité Garda World est une des rares grandes entreprises québécoises qui connaissent actuellement une expansion mondiale par acquisitions. Le cas traite de la plus grosse acquisition de garda: l'achat de l'entreprise américaine de transport de valeurs ATI Systems International our 342 millions de dollars US en février 2007. Le cas traite d'une situation complexe réelle ayant comme cadre l'acquisition d'une grande entreprise étrangère par une entreprise qui a son siège social au Canada et qui tientses livres comptables en dollars canadiens. l'étudiant aura à traiter les différentes facettes des deux notions comptables suivantes: La conversion en dollars canadiens des états financiers de l'entreprise acquise; La consolidation des états financiers. ABSTRACT Garda World Security Corporation is one of the few Quebec large companies currently expanding globally by way of acquisitions. the case is about Garda's biggest acquisition — namely, the purchase of american cash logistics company ATI Systems International for US $342 million in February 2007. The case deals with a real‐life complex situation whereby a Canadian‐based company keeping its accounting books in Canadian dollars acquires a large foreign company. Students will explore different aspects of the following two accounting concepts: Converting the financial statements of the acquired company to Canadian dollars; and financial statement consolidation.
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 | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.003 |
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".