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Empirical Study of Integrated EVA Performance Measurement in China

2009· article· en· W2112298815 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

VenueCanadian social science · 2009
Typearticle
Languageen
FieldEngineering
TopicEvaluation and Optimization Models
Canadian institutionsnot available
Fundersnot available
KeywordsEconomic Value AddedHumanitiesProfit (economics)Political scienceEconomicsPhilosophyMicroeconomics

Abstract

fetched live from OpenAlex

Traditional performance measurement has some limitations. Economic Value Added (EVA) is a real method to measure the company’s true value. This paper discussed on how to improve traditional performance measurement with EVA. It presented the integrated EVA performance measurement (IEPM) model. The superiority of IEPM model to traditional performance measurement was empirically analyzed with BP neural network and the data from China’s listed companies. The results showed that the measurement ability of IEPM model was superior to that of traditional performance measurement. Its prediction ability was also proved to be better than that of traditional measurement. It suggests that introducing EVA to performance measurement well reflects the company’s real profit. So it is effective and reasonable to use IEPM model to evaluate and predict the company’s performance. Key words: Economic value added, IEPM model, Neural network, Performance measurement Resume: Traditionnels de mesure du rendement a quelques limitations. Economic Value Added (EVA) est une vraie methode pour mesurer la vraie valeur de l'entreprise. Ce document discute sur la maniere d'ameliorer la mesure du rendement traditionnel avec EVA. Il a presente les mesures de la performance integree EVA (IEPM) modele. La superiorite de l'IEPM modele traditionnel de la mesure du rendement a ete empiriquement analysees avec BP de reseaux de neurones et les donnees provenant de la Chine societes cotees. Les resultats ont montre que la mesure de la capacite IEPM modele a ete superieure a celle de la traditionnelle mesure de la performance. Sa capacite de prevision a egalement ete revelee meilleure que celle de la mesure traditionnelle. Il suggere que l'introduction de l'EVA a la mesure du rendement reflete bien la societe profit immobilier. Ainsi, il est efficace et raisonnable d'utiliser IEPM modele pour evaluer et prevoir les resultats de la societe. Mots-Cles: Economic value added, IEPM modele, Neural network, Mesure de la performance

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)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.358
Threshold uncertainty score0.771

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
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 head0.053
GPT teacher head0.300
Teacher spread0.248 · 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