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Record W4411329159 · doi:10.3390/jrfm18060326

Identifying Base Erosion Through the Expenses Localness Indicators Model: A Methodology for Supporting Social Investment

2025· article· en· W4411329159 on OpenAlexvenueno aff
Georgia Parastatidou, Vassilios Chatzis

Bibliographic record

VenueJournal of risk and financial management · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsInvestment (military)ErosionBase (topology)BusinessEnvironmental economicsEconomicsMathematicsPolitical scienceGeologyGeomorphology

Abstract

fetched live from OpenAlex

A company’s base, or physical location, is often a criterion or condition for inclusion in regional development programmes that offer investment incentives such as reduced taxes, subsidised loan rates, or funding for research and development projects. However, these programmes, aimed at strengthening communities lagging behind in economic development, are often the target of malicious exploitation by companies that have a virtual headquarters in the region without actually contributing to local economies. This study proposes the use of the Expenses Localness Indicators (ELI) model as a reliable indicator of a company’s real contribution to a local economy. The ELI model can measure and highlight attempts to erode a company’s headquarters, and also assess a company’s integration into the local economy. By simulating a virtual economic environment and generating synthetic transaction data, the effectiveness of the ELI model in detecting false location claims and quantifying regional participation is evaluated. The results show that companies that prioritise local partnerships maintain higher locality scores, while those that partner with low locality entities weaken their local economic footprint, regardless of physical location. The ELI model provides a transparent and reliable tool that can be used both to grant regional incentives and to monitor their performance. Its integration into policy design can support more equitable, evidence-based approaches to regional economic development and social investment.

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)0.008
metaresearch head score (Gemma)0.025
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Methods · Consensus signal: Methods
Teacher disagreement score0.008
Threshold uncertainty score0.042

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0080.025
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0040.003
Science and technology studies0.0010.001
Scholarly communication0.0030.003
Open science0.0020.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0050.001

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 head0.056
GPT teacher head0.308
Teacher spread0.253 · 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 designTheoretical or conceptual
Domainnot available
GenreMethods

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

Citations0
Published2025
Admission routes1
Has abstractyes

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