Alok Kejriwal

72%
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considers a worker who has 96% error-free work and a 96% on-time completion rate to be equal to one who has 93% error-free work and a 100% on-time completion rate. Keep in mind that this is just the hypothetical valuation of some particular manager, not a fixed, standard trade-off. Your preferences would probably be at least a little different.
How to Measure Anything: Finding the Value of Intangibles in Business
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