| Variables | Management decisions | ||
| 2008 | 2010 | 2012 | |
| IT/MR | 1.0509 | 1.0836 | 0.9054 |
| IA/IF | 0.9670 | 0.9283 | 1.0718 |
| L = IT/MR − IA/IF | 0.0839 | 0.1553 | −0.1664 |
| IA/MR | 1.4917 | 1.0815 | 1.4111 |
| IT/IF | 0.6812 | 0.9301 | 0.6877 |
| G = IA/MR − IT/IF | 0.8105 | 0.1514 | 0.7234 |