基于平衡计分卡的SAP实施绩效评价模型研究

根据国内企业实施SAP及其绩效评价研究现状,借鉴平衡计分卡在绩效评价中的思路,提出SAP平衡计分卡,并运用层次分析法为指标赋予权重,构建一套SAP实施绩效评价模型。     

商业银行绩效评价研究——基于EVA的平衡计分卡模型

针对银行绩效指标的多层次性,从财务、战略目标、环境和客户等多维角度,提出以EVA为核心的平衡计分卡模型。运用层次分析法,根据度用数值评价指标间的重要程度,通过案例,给出应用分析。     

Using independent component analysis and network DEA to improve bank performance evaluation

Given the importance of accurate performance evaluation for the banking industry, this paper uses data on Taiwanese domestic banks and investigates whether it is useful to construct an integrated performance model in order to address the problems of efficiency-analysis with the aid of an independent component analysis (ICA) and a network slacks-based measure (NSBM). ICA is related to the search for latent information; in it, independent components (ICs) from the observed data and selected statistically unrelated ICs are used as new input, intermediate, and output variables for the NSBM. The NSBM is then used in the investigation of multiple-dimension efficiencies, along with operating performance, in the Taiwanese domestic banking sector. The results show that the proposed ICA-NSBM model provides sufficient information to determine the main sources of inefficiency at the dimensional level and demonstrates excellent significant discriminative capability.     

高校产业集团绩效管理的战略性工具——平衡计分卡

随着平衡计分卡理念逐步引入我国大型企业,它对于企业提高战略目标,加快企业实现绩效管理的进程有着非常重要的作用。结合高校产业的实践,运用平衡计分卡工具,对高校产业的战略目标如何得以实施进行了设计,为高校产业改善绩效管理,提升经营绩效提供了可行的路径。     

How to improve government performance?

The article reviews Timothy Besley's book Principled Agents? The Political Economy of Good Government and considers application of the concepts and conclusions of the book to China.     

Analysis of chronic emergency department use

This retrospective emergency department (ED) chart review study examined the relationship between acuity level and the type of insurance in a patient population who used the ED on a chronic basis (seven or more times in the calendar year 1996). Of 1,185 patients seen in the ED in 1996, 122 had between 7 and 29 visits. In the study population: 62.5% of their visits were classified as nonurgent; 42.6% of the nonurgent visits were made by those with insurance; the highest frequency of visits took place between 8:00 am and 4:00 pm when most alternative nonemergency facilities are open. Some of the factors seen as influencing overuse of the ED include: the fact that some chronic use appeared to be associated with psychiatric conditions including substance abuse and patients with recurrent chest pain; and patient's perceptions that access to lab and X-ray facilities are readily available within the ED.     

Placing emergency department crowding on the decision agenda

The causes of emergency department crowding (EDC), and the outcomes and strategies for resolution are reviewed. This is a call to the nursing profession to elevate EDC on hospital, community, and national agendas to garner resources to restore timely emergency care.     

平衡计分卡在内部审计部门中的应用研究

本文探讨如何将平衡计分卡方法引入内部审计部门以利于其正确选择业绩度量指标,在将平衡计分卡的四个维度和内部审计部门的业绩指标相结合的基础上,详细阐述了具体应用时所应遵循的步骤,并指出相关的注意事项.     

平衡计分卡在内部审计部门中的应用研究

本文探讨如何将平衡计分卡方法引入内部审计部门以利于其正确选择业绩度量指标，在将平衡计分卡的四个维度和内部审计部门的业绩指标相结合的基础上，详细阐述了具体应用时所应遵循的步骤，并指出相关的注意事项。     

A bed management strategy for overcrowding in the emergency department

In 2006, the Institute of Medicine cited growing visit volumes, hospital closures, financial pressures, and operational inefficiencies as the principal reasons for emergency department (ED) overcrowding and called for regulatory measures to resolve the problem. A Midwest medical center with 59,000 annual ED visits instituted a bed management strategy to decrease the need to board, or hold, admitted hospital patients in the ED awaiting transfer to an inpatient care unit. This strategy was successful in improving the hold time from an average of 216 minutes to 103 minutes, or by 52%. This allowed the staff at the hospital to care for an additional 2,936 patients. During this same time, the overall hospital mortality decreased by 0.07% and patient satisfaction scores improved 1%. The greatest outcome from this intervention was realized in the potential revenue increase of over $2 million.     

Costs of inpatient and emergency department care for chronic obstructive pulmonary disease in an elderly Medicare population

Objective:

Treatment in the hospital setting accounts for the largest portion of healthcare costs for COPD, but there is little information about components of hospital care that contribute most to these costs. The authors determined the costs and characteristics of COPD-related hospital-based healthcare in a Medicare population.

Methods

Using administrative data from 602 hospitals, 2008 costs of COPD-related care among Medicare beneficiaries age ≥65 years were calculated for emergency department (ED) visits, simple inpatient admissions and complex admissions (categorized as intubation/no intensive care, intensive care/no intubation, and intensive care/intubation) in a cross-sectional study. Rates of death at discharge and trends in costs, length of stay and readmission rates from 2005 to 2008 also were examined.

Main results:

There were 45,421 eligible healthcare encounters in 2008. Mean costs were $679 (SD, $399) for ED visits (n = 10,322), $7,544 ($8,049) for simple inpatient admissions (n = 25,560), and $21,098 ($46,160) for complex admissions (n = 2,441). Intensive care/intubation admissions (n = 460) had the highest costs ($45,607, SD $94,794) and greatest length of stay (16.3 days, SD 13.7); intubation/no ICU admissions had the highest inpatient mortality (42.1%). In 2008, 15.4% of patients with a COPD-related ED visit had a repeat ED visit and 15.5–16.5% of those with a COPD-related admission had a readmission within 60 days. From 2005 to 2008, costs of admissions involving intubation increased 10.4–23.5%. Study limitations include the absence of objective clinical data, including spirometry and smoking history, to validate administrative data and permit identification of disease severity.

Conclusions:

In this Medicare population, COPD exacerbations and related inpatient and emergency department care represented a substantial cost burden. Admissions involving intubation were associated with the highest costs, lengths of stay and inpatient mortality. This population needs to be managed and treated adequately in order to prevent these severe events.     

The community impact of school-shootings on stress-related emergency department visits

School-shootings can enormously impact U.S. gun policy, but very little is known about the community mental health impact of school-shootings. We used difference-in-differences and event study analyses to compare stress-related ED visits in zip-codes within 5 miles (exposed) and in zip-codes 10–15 miles from (control) school-shootings before and after school-shootings using data from California, 2005–2011. School-shootings and fatal school-shootings were associated with annual increases of 0.7 and 1.5 stress-related ED visits per 1000 people, increases of 7% and 14%, respectively, compared to pre-shooting utilization. These previously unmeasured costs of school-shootings reinforce calls to prevent gun violence, especially in schools.     

外经企业:发展呼唤改革的深化

虽然处在国企改革进程不断深化的大环境中，但我国外经企业至今仍未见彻底而显著的变化，除了少数原中央部委所属的外经企业归入中央大企业工委管理，少数地方国际公司进行了公司制改造成为有限责任公司及上市的股份有限公司或由地方政府进行资产重组后成为企业集团外，大多数地方国际公司和部分中央公司的改革仍处于停滞不前的状态。由于符合现代企业制度要求的公司制在多数外经企业中尚未确立，企业的健康发展未能解决体制上的根本问题，机制上的一些改革也就流于治标不治本的状态。从全行业角度看，外经行业并未解决诸如其他行业的国企三…     

Using the Hawthorne effect to examine the gap between a doctor's best possible practice and actual performance

Many doctors in developing countries provide considerably lower quality care to their patients than they have been trained to provide. The gap between best possible practice and actual performance (often referred to as the know-do gap) is difficult to measure among doctors who differ in levels of training and experience and who face very different types of patients. We exploit the Hawthorne effect-in which doctors change their behavior when a researcher comes to observe their practices-to measure the gap between best and actual performance. We analyze this gap for a sample of doctors and also examine the impact of the organization for which doctors work on their performance. We find that some organizations succeed in motivating doctors to work at levels of performance that are close to their best possible practice. This paper adds to recent evidence that motivation can be as important to health care quality as training and knowledge.     

Using data envelopment analysis to assess macroeconomic policy performance

It is common practice to summarize the macroeconomic performance of countries in terms of the four well-known dimensions captured by the magic diamond of the OECD. This study provides a comparison of several synthetic indicators that merge the four separate indicators into one single statistic. These indicators are inspired by Data Envelopment Analysis (DEA)-based models, which allow for unequal weighting of the different economic objectives. The calculated weights then act as proxies for the true policy priorities. Comparison of the models focuses on the underlying assumptions as well as on the empirical results they generate.     

Using demographic identification to estimate the effects of board size on corporate performance

Motivated by agency theory, we investigate the effect of board size on corporate outcomes. To address endogeneity, we exploit the variations in the director-age populations across the states in the US. We argue that firms with access to a larger pool of potential directors tend to have larger boards. Consistent with this notion, our empirical results show that firms located where the size of the director-age population is larger have significantly larger board size. Because the director-age population represents broad demographic trends outside of any firm’s control, it is unlikely related to firm outcomes or policies and should be exogenous. Using the director-age population as our instrument, we estimate the effects of board size on firm value and profitability. Our approach is less vulnerable to endogeneity and is more likely to show a causal effect.