非财务指标的选择——价值相关分析

出于公司战略管理、绩效评价、激励机制设计等的需要 ,已有越来越多的企业选用了非财务指标作为业绩评价指标的一部分 ,如产品质量、市场占有率、顾客满意程度及创新能力等。但是 ,非财务指标如何选取 ,目前理论上则尚未有一套较成熟的方法。本文在此提出“价值相关分析”方法 ,认为非财务指标的选择应以对价值贡献的多少为基准。通过统计方法和图表方法 ,首先分析影响价值的关键变量 ,再确定体现企业战略及指导具体实践的各种非财务指标。

妊娠期尿结石患者血、尿生化相关指标检测的临床方法和价值分析

观察分析妊娠期尿结石患者血、尿生化相关指标检测的临床方法和价值。方法:随机抽取我院 2013 年 5 月至2015 年 4 月进行治疗的 45 例妊娠期尿结石患者作为实验组,选取同期在我院分娩的 45 例非尿结石产妇作为对照一组,45 例育龄期非妊娠妇女作为对照二组,对 3 组患者进行血、尿常规检查,比较分析各项指标的检查结果。结果:经过检查,三组患者的血液相关生化指标检测异常情况比较,结果具有统计学意义(p<0.05) ;三组患者的尿液相关生化指标检测异常情况比较,结果具有统计学意义(p<0.05) 。结论:对妊娠期尿结石的患者进行血、尿检查能发现各项生化指标的变化,尿路感染、糖尿病、高磷低镁血症是妊娠期尿结石主要的形成原因。

安徽湿地生态系统服务价值评估及生态经济分析

基于安徽省第二次湿地资源调查数据,通过价值转移法对安徽省湿地生态系统服务价值进行评估,并探讨了2003—2014年间安徽省湿地生态经济协调度(EEH)。结果表明:安徽省2014年湿地生态系统服务价值为7 550.57×10~8元,相当于同年全省GDP的36.22%,安徽省湿地资源蕴藏着丰富的经济效益。2003—2014年,安徽全省EEH整体处于较好的协调水平。其中皖中和皖江经济区的EEH值2003—2008年分别0.97、1.15,2008—2014年分别为0.77、0.78,两个经济区的生态环境存在潜在恶化危机。安徽全省应加强湿地资源的开发与利用,皖中、皖南经济区须加大对生态环境保护的投入,因地制宜,实现安徽省生态经济的可持续发展。

Glypican-3 expression and its relationship with recurrence of HCC after liver transplantation

AIM:To investigate the diagnostic value of glypican-3(GPC3) and its relationship with hepatocellular carcinoma(HCC) recurrence after liver transplantation.METHODS:HCC tissue samples(n = 31) obtained from patients who had undergone liver transplantation were analyzed.GPC3 mRNA and protein expression were analyzed by TaqMan real-time reverse transcription-polymerase chain reaction and immunohistochemistry.Correlation between the GPC3 expression and clinicopathological features was analyzed.The potential prognostic value of GPC3 was investigated by comparing recurrence-free survival between HCC patients with and without GPC3 expression.RESULTS:Using a cutoff value of 3.5 × 10-2,20 of 31 cancerous tissues had expression values of > 3.5 × 10-2,whereas 3 of 31 adjacent non-neoplastic parenchyma and 0 of 20 control liver tissues had expression values of > 3.5 × 10-2(P < 0.001).GPC3 protein was immunoexpressed in 68% of cancerous tissues,but not in adjacent non-neoplastic parenchyma and control liver tissues.Vascular invasion was significantly related to GPC3 expression(P < 0.05).Recurrence-free survival was significantly longer for patients without GPC3 mRNA overexpression(> 3.5 × 10-2) and those without vascular invasion(P < 0.05 for both).CONCLUSION:GPC3 expression may serve as a valuable diagnostic marker for HCC.GPC3 mRNA overexpression may be an adverse indicator for HCC patients after liver transplantation.

Analysis on the Effective Management and Enterprise Value Based on Employee and Customer Value

Value is the internal driving force for any corporate to obtain profits. The key issue of making profit lies on whether the corporate can truly appreciate the needs and combination of stakeholders＇ value, and establish a successful management of value exchange system. This paper starts with the theories of the employee and customer value measurement and management, followed by the value exchange system of employee-customer-organization. Therefore, it explains the status and role of employee-customer-organization in terms of value exchange. This work concludes that customers＇ satisfaction is determined by employees＇ satisfaction, and on that basis, customers would provide the promoted value to the organization.