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如何选择兼顾价值创造与激励的绩效指标

中国管理会计 2024年第1期 107-116页

作者： jan Bouwens 王玮坤(译) 宿文迪(译) 阿姆斯特丹商学院中欧国际工商学院

不恰当的绩效指标设计会损害企业价值,而合适的绩效指标可以指引和激励管理者创造价值。本文以分权制管理下的大型石油化工集团为例,讨论了企业分部绩效指标设计应考虑的问题。绩效考核指标的选择需要尽量满足一致性、灵敏度和精确度要... 详细信息

不恰当的绩效指标设计会损害企业价值,而合适的绩效指标可以指引和激励管理者创造价值。本文以分权制管理下的大型石油化工集团为例,讨论了企业分部绩效指标设计应考虑的问题。绩效考核指标的选择需要尽量满足一致性、灵敏度和精确度要求。完美的绩效指标并不存在,分权制管理下的企业集团需要考虑分部指标和集团目标的一致性,采用能及时、准确体现不同分部管理者贡献的指标。与晋升和奖金高度相关的指标也要强化监管,避免操控和舞弊。

关键词：绩效指标设计指标一致性指标灵敏度指标相关性指标操纵

Haplotype-based phylogenetic analysis and population genomics uncover the origin and domestication of sweetpotato

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Molecular Plant 2024年第2期17卷 277-296页

作者： Mengxiao Yan Ming Li Yunze Wang Xinyi Wang M-Hossein Moeinzadeh Dora G.Quispe-Huamanquispe Weijuan Fan yijie Fang Yuqin Wang Haozhen Nie Zhangying Wang Aiko Tanaka Bettina Heider jan F.Kreuze Godelieve Gheysen Hongxia Wang Martin Vingron Ralph Bock Jun Yang Shanghai Key Laboratory of Plant Functional Genomics and Resources Shanghai Chenshan Botanical GardenShanghai 201602China College of Life Sciences Chongqing Normal UniversityChongqing 401331China Biotechnology and Nuclear Technology Research Institute Sichuan Academy of Agricultural SciencesChengdu 610061China College of Life Sciences Shanghai Normal UniversityShanghai 200234China Department of Computational Molecular Biology Max Planck Institute for Molecular GeneticsIhnestraBe 63-7314195 BerlinGermany Department of Biotechnology Ghent University9000 GhentBelgium Guangdong Provincial Key Laboratory of Crops Genetics and Improvement Crop Research InstituteGuangdong Academy of Agricultural SciencesGuangzhou 510640China Graduate School of Bioagricultural Sciences Nagoya UniversityChikusaNagoya 464-8601Japan international Potato Center(CIP) LimaPeru CAS Center for Excellence of Molecular Plant Sciences Institute of Plant Physiology and EcologyChinese Academy of SciencesShanghai 200233China Max-Planck-Institut fur Molekulare Pflanzenphysiologie Am Muhlenberg 114476 Potsdam-GolmGermany

The hexaploid sweetpotato(lpomoea batatas)is one of the most important root crops ***,its genetic origin remains controversial,and its domestication history remains *** this study,we used a range of genetic evidence and a newly developed haplotype-based phylogenetic analysis to identify two probable progenitors of *** diploid progenitor was likely closely related to lpomoea ae-quatoriensis and contributed the B,subgenome,IbT-DNA2,and the lineage 1 type of chloroplast genome to *** tetraploid progenitor of sweetpotato was most likely *** 4x,which donated the B2 subgenome,IbT-DNA1,and the lineage 2 type of chloroplast *** most likely originated from reciprocal crosses between the diploid and tetraploid progenitors,followed by a subsequent whole-genome *** addition,we detected biased gene exchanges between the subgenomes;the rate of B,to B2 subgenome conversions was nearly three times higher than that of B2 to B subgenome *** analyses revealed that genes involved in storage root formation,maintenance of genome stabil-ity,biotic resistance,sugar transport,and potassium uptake were selected during the speciation and domestication of *** study sheds light on the evolution of sweetpotato and paves the way forimprovementofthiscrop.

关键词： sweetpotato origin gene conversion domestication IbT-DNA HPA

Diagnostic delay in inflammatory bowel diseases in a German population

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World Journal of Gastroenterology 2024年第29期30卷 3465-3478页

作者： Elisabeth Blüthner Annalena Dehe Carsten Büning Britta Siegmund Matthias Prager Jochen Maul Alexander Krannich jan Preiß Bertram Wiedenmann Florian Rieder Raneem Khedraki Frank Tacke Andreas Sturm Anja Schirbel Department of Hepatology and Gastroenterology Campus Virchow-Klinikum and Campus CharitéMitteCharité-Universitätsmedizin BerlinBerlin 10117Germany Department of Gastroenterology Vivantes Klinikum im FriedrichshainBerlin 10249Germany Department of Internal Medicine Krankenhaus WaldfriedeBerlin 14163Germany Department of Gastroenterology Infectious Diseases and RheumatologyCharité-Universitätsmedizin BerlinBerlin 12203Germany Praxis für Gastroenterologie Berlin Zehlendorf Berlin 14195Germany Gastroenterologie am Bayrischen Platz Berlin 10825Germany Clinical Trial Office Charité-Universitätsmedizin BerlinBerlin 10117Germany Department of Gastroenterology Diabetology and HepatologyVivantes Klinikum NeuköllnBerlin 10117Germany Department of Gastroenterology Hepatology and NutritionDigestive Diseases and Surgery InstituteThe Cleveland Clinic FoundationClevelandOH 44195United States Department of Internal Medicine DRK Kliniken Berlin WestendBerlin 14050Germany Gastroenterologie im Havelland Straße der EinheitFalkensee 14612Germany

BACKGROUND Early diagnosis is key to prevent bowel damage in inflammatory bowel disease(IBD).Risk factor analyses linked with delayed diagnosis in European IBD patients are scarce and no data in German IBD patients *** To identify risk factors leading to prolonged diagnostic time in a German IBD *** Between 2012 and 2022,430 IBD patients from four Berlin hospitals were enrolled in a prospective study and asked to complete a 16-item questionnaire to determine features of the path leading to IBD *** diagnostic time was defined as the time from symptom onset to consulting a physician(patient waiting time)and from first consultation to IBD diagnosis(physician diagnostic time).Univariate and multivariate analyses were performed to identify risk factors for each time *** The total diagnostic time was significantly longer in Crohn’s disease(CD)compared to ulcerative colitis(UC)patients(12.0 vs 4.0 mo;P<0.001),mainly due to increased physician diagnostic time(5.5 vs 1.0 mo;P<0.001).In a multivariate analysis,the predominant symptoms diarrhea(P=0.012)and skin lesions(P=0.028)as well as performed gastroscopy(P=0.042)were associated with longer physician diagnostic time in CD *** UC,fever was correlated(P=0.020)with shorter physician diagnostic time,while fatigue(P=0.011)and positive family history(P=0.046)were correlated with longer physician diagnostic *** We demonstrated that CD patients compared to UC are at risk of long diagnostic *** efforts should focus on shortening the diagnostic delay for a better outcome in these patients.

关键词： Diagnostic time Diagnostic delay Crohn’s disease Ulcerative colitis Germany

山东省某三甲医院基本医疗保险患者膝关节置换术住院费用及影响因素

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山东大学学报（医学版） 2024年第3期62卷 92-99页

作者：岳毅张清山东第一医科大学第一附属医院(山东省千佛山医院)医疗保险管理办公室山东济南250014 山东省第二人民医院山东济南250022

目的探讨医保患者行膝关节置换术住院费用的影响因素,分析人工关节集采前后住院费用的变化,为相关研究及卫生决策提供参考。方法构建广义线性模型,对山东第一医科大学第一附属医院2021年1月至2022年10月行膝关节置换术3631例患者的住院... 详细信息

目的探讨医保患者行膝关节置换术住院费用的影响因素,分析人工关节集采前后住院费用的变化,为相关研究及卫生决策提供参考。方法构建广义线性模型,对山东第一医科大学第一附属医院2021年1月至2022年10月行膝关节置换术3631例患者的住院费用进行影响因素分析,采用倾向得分匹配得到的均衡数据集分析人工关节集采前后费用结构的变化。结果患者参保类型、手术部位、手术类型、疾病类型、集采、住院天数、年龄均为医保患者膝关节置换住院费用的影响因素;人工关节集采后,膝关节置换术患者的平均住院费用由48928.24元降为26365.42元,平均材料费由33762.06元降为10939.82元,材料费占比由69.00%降为41.49%。结论膝关节置换术住院费用中材料费占比最大,是否集采是对住院费用影响最大的因素,集采后材料费和住院费用显著降低,减轻了膝关节置换术患者的经济负担。

关键词：住院费用膝关节置换术人工关节集采医用高值耗材费用分析

Influence of Ca addition on the dynamic and static recrystallization behavior of direct extruded flat profiles of Mg-Y-Zn alloy

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Journal of Magnesium and Alloys 2023年第10期11卷 3736-3748页

作者： Maria Nienaber jan Bohlen Sangbong yi Gerrit Kurz Karl Ulrich Kainer Dietmar Letzig Institute of Material and Process Design Helmholtz-Zentrum Hereon GmbHMax-Planck-Str.1Geesthacht 21502Germany Agnes-Miegel Str.11Bad Essen 49152Germany

This paper investigates the influence of addition of Ca in a Y-Zn-containing magnesium alloy on the dynamic and static recrystallization behaviors and reveals the formation mechanism of the quadrupole texture during thermomechanical processing. Direct extrusion of flat bands has been conducted at various process conditions to study the difference between the two alloys WZ10 and WZX100 in terms of microstructure and texture development. It can be shown that, Ca addition promotes the DRX of WZ10 alloy. During additional heat treatment,the absence of Y segregation at the grain boundaries and the associated lack of solute drag to the boundary mobility leads to a pronounced grain growth during SRX in WZX100 alloy. Furthermore, it is shown that the addition of Ca to Y-Zn is not beneficial in terms of *** is demonstrated that alloying elements can have different effects depending on the recrystallization mechanisms. Partially recrystallized microstructure is a prerequisite at the as-extruded status to form the quadrupole texture and during subsequent annealing, which stands for high formability.

关键词： Extrusion Recrystallization Magnesium alloy Mg-Y-Zn-Ca alloy Formability quadrupole texture

地佐辛在喉癌术后静脉自控镇痛中应用的前瞻性随机对照研究

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复旦学报（医学版） 2024年第2期51卷 238-242页

作者：易雯婧万丽纯潘昳婷李杰复旦大学附属眼耳鼻喉科医院麻醉科上海200031

目的探讨不同剂量的地佐辛相比舒芬太尼在喉癌术后镇痛效果的差异。方法采用随机对照研究,将2022年2月至2023年1月择期行部分喉手术的129名患者随机分为地佐辛0.5 mg/kg组(D1组)、地佐辛0.6 mg/kg组(D2组)和舒芬太尼2μg/kg组(S组)。比... 详细信息

目的探讨不同剂量的地佐辛相比舒芬太尼在喉癌术后镇痛效果的差异。方法采用随机对照研究,将2022年2月至2023年1月择期行部分喉手术的129名患者随机分为地佐辛0.5 mg/kg组(D1组)、地佐辛0.6 mg/kg组(D2组)和舒芬太尼2μg/kg组(S组)。比较3组24 h镇痛泵用量,术后6、12、24和48 h的视觉模拟评分(visual analogue scale,VAS)和48 h自控镇痛(patient-controlled intravenous analgesia,PCIA)按压总次数,并记录两者术后的不良反应(恶心、呕吐、头晕、尿潴留和呼吸抑制)发生率。结果3组24 h镇痛泵用量无差异,术后6 h D1组VAS评分高于S组(P<0.05),12、24和48 h 3组VAS评分之间差异无统计学意义。3组在总按压次数和术后不良反应之间无明显差异。结论与应用舒芬太尼相比,0.6 mg/kg地佐辛可提供相同程度的镇痛效果,但并未发现可降低不良反应等优势。

关键词：地佐辛舒芬太尼术后镇痛喉切手术

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适应大范围星场密度变化的恒星辨识与抑制

光学精密工程 2024年第1期32卷 111-124页

作者：杨禹凯谷健王建立刘俊池中国科学院长春光学精密机械与物理研究所吉林长春130033 中国科学院大学北京100049 吉林省智能波前传感与控制重点实验室吉林长春130033 中国人民解放军63768部队陕西西安710200

大视场光学望远镜是中高轨目标搜索的重要设备,在搜索图像中除中高轨目标外还存在恒星目标,对恒星目标进行辨识与抑制是中高轨目标检测的必要环节之一。考虑银道面附近天区、曝光时间差异以及多云遮挡等因素的影响,图像中的星场密度变... 详细信息

大视场光学望远镜是中高轨目标搜索的重要设备,在搜索图像中除中高轨目标外还存在恒星目标,对恒星目标进行辨识与抑制是中高轨目标检测的必要环节之一。考虑银道面附近天区、曝光时间差异以及多云遮挡等因素的影响,图像中的星场密度变化区间非常大,传统的恒星辨识方法在计算准确性与实时性方面均存在局限性,导致恒星虚警、计算超时等情况的发生。为解决该问题,提出了一种基于惯性坐标时域相对不变性的恒星辨识与抑制方法。推导了地平坐标系与惯性坐标系的数学转换关系,并由此构建了恒星辨识模型;在不同的静态系统误差条件下,量化分析了恒星目标的惯性坐标时域相对不变性;最后,开展了恒星辨识与抑制算法的仿真与实验验证。仿真与实验结果表明:在时间间隔为10 s、静态系统误差为10″的条件下,恒星的惯性坐标最大相对差异为0.51″(赤经),0.16″(赤纬),其时域相对不变性满足恒星辨识需求,辨识过程完全不依赖星场密度。经100圈次中高轨目标实测图像验证,本文方法未出现恒星虚警及中高轨目标检测缺失的现象。

关键词：目标检测恒星辨识与抑制中高轨目标搜索惯性坐标系

Tigris River Water Quality Quantifying Using the Iraq Water Quality Index (IraqWQI) and Some Statistical Techniques

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Engineering（科研） 2024年第6期16卷 149-166页

作者： Nadhir Al-Ansari Salam Hussein Ewaid Ali Chabuk Salwan Ali Abed Mudhafar A. Salim jan Laue Riyadh M. Salih Department of Civil Environmental and Natural Resources Engineering Lule University of Technology Lule Sweden Technical College of Shatra Southern Technical University Basra Iraq Department of Environmental Engineering College of Engineering University of Babylon Babylon Iraq Department of Environment College of Science University of Al-Qadisiyah Diwaniyah Iraq Iraqi Organization for Conservation of Nature IOCN Baghdad Iraq National Center for Water Resources Management Ministry of Water Resources Baghdad Iraq

Evaluation of water quality is important for the management of water resources. The current study is focused on the interpretation of the water quality monitoring data of the Tigris River in Iraq by the application of the principal component analysis (PCA), cluster analysis (CA), and water quality index (WQI). Twelve water quality parameters were taken from 14 stations along the river Ca2+, Mg2+, Na+, K+, Cl−, SO42−, HCO3−, NO3−, TH, TDS, BOD5, and EC to apply the PCA and CA. The results show that the mean of all the parameters was under the standards except Ca2+, EC, Mg2+, TH, and SO42−. The amount of EC is the critical factor that affects the river water quality. The PCA obtained one principal component responsible for 97% of the variation caused by different pollution sources. The CA divided the river into three regions of sampling stations with similar water quality, the best in the north, and the worst in the far south. In this paper, the computer-automated tool (IraqWQI) was presented and evaluated, which has been developed by authors to classify and measure the quality of Iraqi surface water. The proposed index is of hundred degrees and includes six variables for drinking water quality Cl−, TH, TDS, COD, DO, and total coliform (TC) according to the Iraqi specifications. The result of the IraqWQI application showed a decrease in the water quality of the river and its suitability for drinking in the south of the country. The best value of the index was (81.48, Good) in Fishkhabour during winter, and the worst value was (46.23, Bad) in Qurnah during summer. The result of this study proved the success and importance of using statistical techniques and WQI as useful tools for the management, control, and conservation of surface water. .

关键词： Component Formatting Style Styling

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约旦十日谈《一千零一夜》深处的中东世界

环球人文地理 2024年第5期 114-123页

作者：孙琳 jan 颜描锦丁逸峰艾行户外

毗邻死海和红海，这个中东国家在风与沙的雕琢下瑰丽多变，置身其中仿佛来到异世界。多种文化在此交融共生，它如同《一千零一夜》的故事原型，日夜山海皆精彩。1亚喀巴迷失在月亮谷的沙漠与银河人们将瓦迪拉姆称作“月亮谷”，因为这...

毗邻死海和红海，这个中东国家在风与沙的雕琢下瑰丽多变，置身其中仿佛来到异世界。多种文化在此交融共生，它如同《一千零一夜》的故事原型，日夜山海皆精彩。1亚喀巴迷失在月亮谷的沙漠与银河人们将瓦迪拉姆称作“月亮谷”，因为这里像月球表面一样宁静沉寂。但此刻，铺展在我眼前的广袤沙漠、线条流畅的山体，以及风化如同城堡般的岩石，分明就像火星。

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