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Record W4402842213 · doi:10.5267/j.dsl.2024.7.004

Financial optimization modeling on asset liability management with weighted goal programming

2024· article· en· W4402842213 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

VenueDecision Science Letters · 2024
Typearticle
Languageen
FieldEngineering
TopicOptimization and Mathematical Programming
Canadian institutionsnot available
FundersKementerian Pendidikan, Kebudayaan, Riset, dan Teknologi
KeywordsAsset managementLiabilityBusinessFinanceGoal programmingActuarial scienceAsset (computer security)Financial managementComputer scienceOperations researchMathematics

Abstract

fetched live from OpenAlex

Asset Liability Management (ALM) can be overseen using financial ratios derived from financial statements. These statements provide a comprehensive picture of a company's status and necessitate analysis to evaluate performance. This research aims to analyze financial ratios to describe the financial condition, measure business development over time, and evaluate the achievement of the company's objectives. An optimization analysis of financial ratios is performed using the Weighted Goal Programming (WGP) model, which addresses multiple objectives by applying weights based on their priorities. The Best-Worst Method (BWM) was used to determine the priority weights of deviation variables from each financial ratio target. Financial ratios were selected based on their impact on profit using factor analysis. The constructed WGP model aims to minimize deviations in Return on Assets, Operating Ratios, Operating Income Ratio, Total Assets Turnover, and Current Ratio. Computational calculations to solve the WGP model are performed using Python, with pseudocode provided. A case study on a company in the garment and textile sector was conducted and found that the Operating Ratio, Return on Assets, Operating Income Ratio, and Current Ratio still need improvement by developing strategies to achieve the targets. Sensitivity analysis was also employed to assess the resilience of the model in response to alterations in data.

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: Simulation or modeling · Consensus signal: Simulation or modeling
GenreCandidate signal: Methods · Consensus signal: none
Teacher disagreement score0.481
Threshold uncertainty score0.496

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 communication0.0010.000
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 head0.010
GPT teacher head0.250
Teacher spread0.240 · 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