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
Study Group (AISG) 48-9 Accounting Advisory Forum 42 accounting constellation 22-3, 31 accounting for fi nancial instruments see IAS 39 accounting globalization see globalization of accounting accounting norms, diff usion of 11-16 accounting regulation comparison of initiatives 55-60 harmonization initiatives 38-54 historical overview 32-3 multinational corporations 45-8 national traditions 33-8 politics institution building through expertise 176-80 overview 165 political dimensions 172-5 standard setting dynamics 166-72 politics of 7-11 Accounting Regulatory Committee (ARC), EC 77 accounting standardization see international accounting standards; standard setting; standardization accounting standards boards Australia/New Zealand (AASB) 53 Canada (AcSB) 53, 134 Germany see Deutsches Rechnungslegungs Standards Committee (DRSC) UK (ASB) 53, 89, 123 accounting studies 20-23 accounting treatments, alternative 65-6 addressees of reporting information 83-90 AICPA 16, 88 Allen, A.
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 | 0.003 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.036 | 0.126 |
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