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Costos pegajosos (sticky costs) en empresas españolas: un estudio empírico

2012· article· es· W2156688608 on OpenAlexaff
Eliana Werbin, Luz María Marín Vinuesa, Marcela Porporato

Bibliographic record

VenueContaduría y Administración · 2012
Typearticle
Languagees
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsYork University
Fundersnot available
KeywordsHumanitiesPolitical sciencePhilosophy

Abstract

fetched live from OpenAlex

Entender cómo y por qué cambia el nivel de costos es fundamental para administrar eficientemente una organización. Tradicionalmente, los costos se dividen en fijos y variables, según varíen o no con respecto al nivel de actividad. Sin embargo, los estudios empíricos más recientes muestran evidencia de costos “pegajosos” (sticky costs) porque su respuesta es más fuerte cuando el nivel de actividad incrementa que cuando dicho nivel disminuye. Este artículo comprueba que los costos pegajosos se observan en empresas españolas en el periodo 2005-2007 y que su magnitud es comparable a la documentada en estudios anteriores. Este mismo estudio puede ser replicado en otros contextos internacionales siempre y cuando se disponga de bases de datos completas y públicamente disponibles, lo que representa una interesante línea de investigación.

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)0.004
metaresearch head score (Gemma)0.019
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.040
Threshold uncertainty score0.080

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0040.019
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.004
Science and technology studies0.0010.001
Scholarly communication0.0030.004
Open science0.0010.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0050.000

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 head0.033
GPT teacher head0.322
Teacher spread0.288 · 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 designObservational
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

Citations9
Published2012
Admission routes1
Has abstractyes

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