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Record W2038491939 · doi:10.7202/601529ar

L’annualisation des chiffres d’exercices financiers

2009· article· fr· W2038491939 on OpenAlexaffvenue
Pierre A. Cholette

Bibliographic record

VenueL Actualité économique · 2009
Typearticle
Languagefr
FieldDecision Sciences
TopicEfficiency Analysis Using DEA
Canadian institutionsStatistics Canada
Fundersnot available
KeywordsHumanitiesPolitical sciencePhilosophy

Abstract

fetched live from OpenAlex

Une façon répandue de transformer des chiffres d’exercices financiers en estimations d’année civile consiste à considérer l’estimation civile comme une fraction (par exemple 1/4) d’un chiffre financier et d’une fraction complémentaire (3/4) du chiffre financier suivant. À titre d’exemple, si l’année financière se termine en mars, l’estimation de 1987, disons, est l’addition des deux chiffres suivants : 1/4 du chiffre de 1986-87 et 3/4 du chiffre de 1987-88. Selon le présent article, ce procédé est acceptable seulement si les chiffres financiers sont en hausse (ou en baisse) ininterrompue. En effet, en cas de changement de direction — et même de plafonnement — des chiffres financiers, le procédé implique un comportement invraisemblable de la composante conjoncturelle sous-jacente. Ceci complique l’analyse conjoncturelle, la prise de décision et la gestion macro-économique. L’article compare le procédé à une méthode récemment mise au point par Cholette et Baldwin (1989). Cette dernière est essentiellement une adaptation des méthodes utilisées pour l’étalonnage, c’est-à-dire pour l’ajustement de séries infra-annuelles à des jalons annuels (Denton, 1971; Bournay et Laroque, 1979); de même qu’une adaptation des méthodes utilisées pour l’interpolation entre valeurs annuelles civiles (Boot, Feibes et Lisman, 1967).

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 imitation

Not 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.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.029
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.013
Threshold uncertainty score0.039

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.029
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0030.003
Science and technology studies0.0000.000
Scholarly communication0.0020.002
Open science0.0010.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0070.001

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 head0.118
GPT teacher head0.357
Teacher spread0.239 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEmpirical

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".

Quick stats

Citations1
Published2009
Admission routes2
Has abstractyes

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