The value of three-dimensional computed tomographic angiography in the early diagnosis and treatment of spontaneous subarachnoid hemorrhage (616 cases report)

Objective To evaluate the clinical value of three dimensional computerized tomography angiography in the diagnosis and treatment of spontaneous subarachnoid hemorrhage. Methods 616 cases were diagnosed as suspected intracranial aneurysms in 3D CTA system. Computed tomographic scans and CTA studies were

Construction of Value Models of Consumer Creation for Agricultural Products Based on the Analytic Hierarchy Process(AHP)

With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and characteristics of agricultural product consumer creation,index system of value model of agricultural product consumer creation was put forward through analytical hierarchy process（AHP）.The weights of the indicators and related indicators of impact on the value were analyzed,and value models of agricultural product consumer creation were constructed to provide ideas for development of agricultural product consumer market and research of consumer value.Consumer creation was constructed to provide ideas for development of agricultural product consumer market and research of consumer value.

Innovation Management Processes and Routines for Business Success and Value Creation

Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which factors affect business innovation is the main objective of this research, based on a survey applied in Portuguese companies and their experience shared in best practices guides. Conclusions highlighted 10 key innovation routines, reinforcing the idea that innovation must be supported through a systematic and sustained management process. Results also indicate that SMEs face greater difficulties in benefiting from the potential of innovation practices and collaboration may present opportunities to overcome their limited resources. Therefore, regardless of size, business activity, science and technology intensity or other factors influencing firms dynamic capabilities, innovation should be considered as a management imperative as it can influence not only the present but also the future of business success.

Value and Creation Artistry of Ginkgo Miniascape

This paper introduced value of Ginkgo miniascape from the perspectives of natural beauty, artistic beauty, artistic conception beauty, health beauty and cultural beauty, classified it into 3 types, namely ornamental leaf, ornamental fruit and ornamental stump. Then the paper explored creation artistry of Ginkgo miniascape.

Impact of learning through credit and value creation on the efficiency of Japanese commercial banks

This study investigates the learning curve of commercial banks regarding the efficiency of credit and value creation.However,current empirical methods for accessing the learning curve in organizations are not suitable for use in financial institutions.Considering bank-specific characteristics,we introduce a dynamic learning curve using a cost function adjusted to capture learning-by-doing in banks.Using the model,we test several hypotheses on the impact of bank intermediary experience(learning)on the efficiency of credit and value creation in Japanese commercial banks.The findings show that bank intermediary learning significantly improves the cost efficiency gain in the gross value created,total credit created,and investment.However,bank intermediary experience has no significant effect on the efficiency of the economic value created for all the banks analyzed.These findings have practical implications for evaluating cost dynamics in bank credit and value creation,risk management,lending to the real sector,and shareholder value creation.

The Relevance of Relationships in the Value Creation Process： Analysis of SCM in the Chemical-Pharmaceutical Sector

This work, through an empirical research （Jayaram, Kannan and Tan model）, aims at analysing, at the same time, the effect of ＂structural mechanisms＂ and ＂relationships building＂ factors on the value creation process in the Supply Chain. The two factors have been chosen among others, as they have been considered able to improve the internal and external processes of the firm and the Supply Chain, and in consequence, able to influence the value creation process of the Supply Chain Management. The research has been directed to the chemical and pharmaceutical sector of the Southern Lazio （Italy） and a factorial analysis, using the software SPSS （16.0） which has been performed in order to verify the influence of these factors in value creation process of the Supply Chain The outcomes confirm the positive contribute in the value creation process for companies that take care of the relationships among the stakeholders in the management process of the supply chain （the ＂relationships building＂ factor） and, in parallel with the analysis of the same process, the secondary role of the ＂structural mechanisms＂ factor has been highlighted.

Value Creation for the After-Sales Services： Organizational and Strategic Perspectives

As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competitive advantage and customer satisfaction. The objective of the paper is to further understand value creation for the after-sales services. We present the case of the creation of a new business for the after-sales services for the entrance into a new market. The new business is created by two gurus in the aerospace industry. A typology of guidelines is derived, based on organizational and strategic perspectives, for the after-sales services value creation and the guidelines for the creation of a new business as well as for the entrance of into a new market are presented.

Creative Teaching + Creative Class = Creative Products + Additional Value—A Case Study of Course Reform of Three-dimension Structure

The teaching model of "creative Teaching + creative class = creative products + additional value" was proposed, so as to cultivate students' design creativity and practical ability by changing teaching concepts and curriculum of Three-dimension Structure, and using new materials for spatial creativity training. This paper acclaims that only if the traditional teaching concepts of Three-dimension Structrue are abandoned, students' specialty fully used, the teaching effect will be improved effectively.

Audit Committee, Value Creation Efficiency and Capital Employed Efficiency

This study contributes a number of innovative and interesting empirical findings with a view of four audit committee characteristics to predict overall value creation efficiency and capital employed efficiency using value added intellectual coefficient （VAICTM） method. Using purposive sampling, 34 property, real estate, and building construction firms listed on Indonesia Stock Exchange in 2011 were selected. Empirical findings could not provide a significant relationship between audit committee characteristics and the overall value creation efficiency as well as capital employed efficiency. This implies that currently, the number of members, number of meetings, number of independent commissioners, and accounting or finance expertise in audit committee cannot be expected as drivers of business value creation in Indonesian context, more specifically for property, real estate, and building construction industry. The overall lack of significant relationships may potentially result from limited human capacity, lack of financial expertise, and inadequate knowledge about the role of audit committee to add value to the business.

Italian Banking Sector and Value Creation

The finn value is the fundamental topic of corporate finance. The value creation is the aim of economic initiatives, strategies, corporate policies, and all business activities, including banking. It depends, among other things, on size, legal form, and business model. Therefore, this paper wants to demonstrate and explain the differences about the value created in the Italian banking sector, where there is much diversity regarding size, legal form, and business model. This paper estimated and compared the value of Italian listed companies from 2010 to 2012 and found the result： Banks create more value if they are big and operate in investment banking. Furthermore, it proved that legal form hasn＇t influenced performance and value of banks.

A New Approach for Measuring Shareholder Value Creation

This paper introduces a new approach for measuring shareholder value creation （called adjusted economic profit （EP）） which combines the advantages of both EP and APV （adjusted present value） methods. In particular, the shareholder value creation over a period is derived as the sum of two components： the EP relating purely to the operations of the company and the EP generated each period due to the tax benefit that arises from debt financing. We consider our results to be important for analysts and decision makers involved in appraising business performance or making investment decisions and HR professionals as well.

Value Creation of Business Process Management （BPM） and Managerial Accounting System （MAS）： A Case Study

This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.

Intellectual capital and value creation in the production and assembly of vehicles and auto-parts sector in Brazil： A panel data analysis

This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual industrial research conducted by the Brazilian Institute of Geography and Statistics, we gathered 865 observations, from 2000 to 2006, of public and private Brazilian companies with more than 100 employees. The database allows the estimate of relevant aggregated variables such as national accounts, gross domestic product, intermediate consumption, as well as propitiates a sectorial study of business strategies and performance, including value added by individual companies. In particular, in this study we use data on variables associated to intellectual capital. To achieve the goal of the study, we consider intellectual capital as defined by Pulic （2000, 2002）, including human capital and structural capital. For the analysis of business performance, we used Pulic＇s VAIC （Value Added Intellectual Cofficient） index as a measure of efficiency of the employed financial and intellectual capital. Regression models were run to verify the relationship among the efficiency in the use of intellectual capital and the profitability of Brazilian companies. The gross income, calculated as before selling, general and administrative expenses, depreciation expenses, amortization and interest expenses, was used as measure of the flows of value creation and the profitability was measured by the gross income to the total assets of the companies. Considering the constructs defined by Pulic （2000, 2002）, we tested, for the Brazilian sector of Production and Assembly of Vehicles and Auto-parts, the following hypotheses： （l） there is a positive relationship between value creation and intellectual capital, （2） there is a positive relationship between value creation and stock of intellectual capital, （3） there is a positive relationship between value creation and efficiency of the employed capital, （4） there is a positive relationship between value creation and efficiency of the human capital, （5） there is a positive relationship between value creation and efficiency of the structural capital. The results of the study, obtained through panel data analysis and through the use static and dynamic models, support the hypotheses that the intellectual capital of the companies, in its flow and stock dimensions, is positively and significantly related to value creation.

Business Model Innovation of Small and Medium-sized Enterprises on the Basis of Value Creation Logic of Balanced Score Card

Small and medium-sized enterprises have developed rapidly under the guidance and support of the national industrial policy.Because of the influence of the post financial crisis,the rate of the global economy development decreased and the market competition increased,the profit of small and medium-sized enterprises is on the decline or even in a loss.The paper,based on the value creation logic of Balanced Score Card,put forward that we should,with the Differentiation Strategy as the basis,using Strategy Map and Cascade Strategy,integrate the key internal procedures to increase the strategic preparation of intangible assets to guide the business model innovation of small and medium-sized enterprises and promote the rapid development of small and medium-sized enterprises.

Cybersecurity and Blockchain Impacts on Value Creation Process:Empirical Evidences From Non-financial Disclosure

As per the current trend,the digital transformation and the elements and technologies associated with it are growing for the better defense of the company itself.As the IR reports are getting common among many in the recent years,this research would be useful to identify the fairness of the company disclosures.For this purpose,this research has adopted a methodology of content analysis focusing on the telecommunication industries that are situated in the different parts of the globe to extract the depth of disclosures made by the sampled industries in the years 2020 and 2021 focusing only on the DT dimensions namely cybersecurity and blockchain.

Talent Value Creation during Digital Transformation:A Inductive Model of HR Reengineering

In this study,we are to explore(1)features of HR reengineering,(2)the impact of business digitalization strategies on digital transformation and HR engineering,(3)the impact of business digitalization strategies and HR reengineering on talent value creation,and present the results of a qualitative study that offers insight into 42“thought units”,which were“categorizing”into four dimensions corresponding to our research questions:(1)plan,(2)do,(3)check,and(4)action.The“check”dimension corresponds to the four key features of HR reengineering related to business digitalization strategy,and how to create talent value when a company successfully implements business-led digital transformation,HR reengineering,and talent value creation,including(1)talent planning,(2)talent introduction,(3)talent adjustment,and(4)talent development.

The Aesthetic Education Value of Thematic Art Creation

Thematic art creation is a product of a complex social,historical,and cultural context,and it fills an important position in the development of modern and contemporary Chinese art history.Since the 21st century,with the introduction and implementation of a series of national major thematic art creation projects,thematic art creation has gradually moved from a marginal position in art history to a core area,becoming a visual narrative method with independent aesthetic value.Moving towards cultural consciousness and carrying cultural self-confidence,thematic art creation requires the guidance,standardization,and support of related art theories.The lack and absence of theoretical research restricts the development of thematic art creation.This study combs through the research results and literature materials of thematic art creation since the new century as well as studies the aesthetic education value of thematic art creation image narration.

Three-dimensional gravity and magnetic data acquisition and study on its joint gradient Euler deconvolution method

Three-dimensional(3 D)gravitational and magnetic exploration is performed using aerial measurement tools,however,this has difficulties with measuring-height design and the construction of a joint-interpretation scheme.At present,the height in such experiments is set according to the measurement scale,and the distribution characteristics of anomalies are not fully considered.Here,we present the idea of using the attenuation characteristics of a singular-value spectrum to evaluate the contributions of various measurement heights and multi-height combinations for inversion to correctly and reasonably design appropriate measuring heights and the number of various measurement heights to be set.The jointgradient Euler-deconvolution method can accurately obtain the distribution of geological bodies from 3 D gravitational and magnetic data at an improved resolution,and experimental tests confirm these findings.Therefore,an actual 3 D aeromagnetic-data-acquisition and inversion test were carried out in the vicinity of the Zhurihe Iron Mine in Inner Mongolia.The fl ight-height diff erence was set to 60 m,and the specifi c distribution of lodes was obtained by the joint-gradient Euler-deconvolution method.This provides a reliable basis for future detailed exploration and proves that the methods presented in this paper have good practicalapplication eff ects and prospects.

Model of Value Based Innovation

The paper presents to managers＇ and scholars＇ reasons for using models to determine the strategic importance of innovation and its potential value creation. The model of value based innovation （VBI） provides a clear definition of the adequate value curve to be pursued in any innovation action, from strategic definition to operational product conceptualization and production. The VBI model has been applied in strategic planning in over 100 SMEs throughout Portugal and USA by the authors and other consultant companies. The VBI model provides the practitioners and scholars with a pragmatic tool to determine innovation＇s value creation. Connecting this information with strategic thinking and planning will reduce risk and avoid failure. The theoretical model when converted into a technological application provides an immediate insight into the most adequate strategic innovation to be chosen by top management and operational product developers. The paper demonstrates the relation between innovation and value creation.

The Role of Design Education as the Champion of Human Values

Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital ＂D＂ and the failure of design education to keep up with the expansion of this broader definition. The application of the design mindset over a broader scope of disciplines such as business and technology results in creative people from overlapping disciplines who are flexible, curious, and imaginative; have a tolerance for ambiguity and provide meaningful frameworks for difficult situations. The design process becomes a secondary skill-set that compliments another primary knowledge/skill base. With this model, business disciplines could apply design thinking to the understanding of fundamental economic drivers and technology/engineering/manufacturing disciplines could apply design thinking over deep process expertise in implementation. What about the work of the traditional design disciplines？ Following the model described above for business and technology, design disciplines should apply ＂design thinking＂ on top of some foundational skill set that comes from the area of human values. What is this primary skill-set？ This paper will attempt to explore and create a simple map of the area defined as ＂Human Values＂, to locate current design education within that area, to propose directions for design education to move within that area, and to propose similar educational areas within the fields Business and Technology.