Bibliographic record
Abstract
The Institutes of Chartered Accountants of Quebec and Ontario were incorporated in the early 1880’s, and had become well recognized for some years. British Columbia was not incorporated until 1905, Saskatchewan in 1908, and Alberta in 1910; and while the Manitoba Institute obtained its incorporation in 1886, it stood inactive until 1903 because of a general slump in business. British and Eastern houses had long learned the value of an independent audit; but most other businesses in the West had an attitude of aloofness, and regarded it as an unnecessary expense. There seemed to be an idea that the whole purpose of an audit was to prevent or discover shortages of cash. Today, practically all businesses have accounting machines, various methods of internal check, loose-leaf books, self-balancing ledgers and so on, and take off monthly trial balances. The increased industrialization of the country and the introduction of income tax provided the chartered accountant with new opportunities to serve his clients.
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 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 | 0.002 | 0.005 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.010 | 0.002 |
| Scholarly communication | 0.009 | 0.006 |
| Open science | 0.002 | 0.005 |
| Research integrity | 0.007 | 0.005 |
| Insufficient payload (model declined to judge) | 0.482 | 0.203 |
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".