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为了均衡衡量企业的业绩，有两位管理学家提出了一种名为平衡计分卡的方法，它是一种平衡四个角度的企业业绩衡量方法。要求：（1）说明平衡计分卡从哪四个角度衡量企业业绩；（2）请针对四个角度各举出最少两个驱动指标；（3）说明平衡计分卡的作用。

答案

参考答案：

（1）四个角度包括：财务角度、顾客角度、内部流程角度、创新与学习角度。（2）财务角度的驱动指标有利润、销售增长率、投资回报率以及现金流；顾客角度的驱动指标包括：市场份额、客户保留率、新客户开发率、客户满意度、交货时间；内部流程的驱动指标有在新工作中与顾客相处的时间、每个雇员的收入、收益率、工程进度完成率；创新与学习角度的驱动指标有新产品占销售的比例、雇员调查、主要员工保留率、员工能力评估和发展。（3）使得传统的绩效管理从人员考核和评估的工具转变成为战略实施的工具；使得领导者拥有了全面的统筹战略、人员、流程和执行四个关键因素的管理工具；使得领导者拥有了可以平衡长期和短期、内部和外部，确保持续发展的管理工具；被誉为近75年来世界上最重要的管理工具和方法。

单项选择题

上唇形成的时间是在（）

A.胚胎第3个月

B.胚胎第3周

C.胚胎第7周

D.胚胎第12周

E.胚胎第1个月
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单项选择题

Questions 16～20


It is already common knowledge, on the beaches and in the cafes of mainland Europe, that Americans work too hard—just as it is well known on the other side of the Atlantic that Europeans, above all the French and the Germans, are slackers who could do with a bit of America’s vigorous work ethic.
But a new survey suggests that even those vacations American employees do take are rapidly vanishing, to the extent that 40 per cent of workers questioned at the start of the summer said they had no plans to take any holiday at all for the next six months, more than at any time since the late 1970s.
It is probably mere coincidence that George W. Bush, one of the few Americans who has been known to enjoy a French-style month off during August, cut back his holiday in Texas to a fortnight. But the survey by the Conference Board research group, along with other recent statistics, suggests an epidemic of overwork among ordinary Americans.
A quarter of people employed in the private sector in the US get no paid vacation at all, according to government figures. Unlike almost all other industrialized nations, including Britain, American employers do not have to give paid holidays.
The average American gets a little less than four weeks of paid time off, including public holidays, compared with 6.6 weeks in the UK—where the law requires a minimum of four weeks off for full-time workers—and 7.9weeks for Italy. One study showed that people employed by the US subsidiary of a London-based bank would have to work there for 10 years just to be entitled to the same vacation time as colleagues in Britain who has just started their jobs.
Even when they do take vacations, overworked Americans find it hard to switch off. One in three find not checking their email and voicemail more stressful than working, according to a study by the Travelocity website, while the traumas of travel take their own toll. "We commonly complain we need a vacation from our vacations," the author Po Bronson wrote recently. "We leave home tired; we come back exhausted "
Christian Schneider, a German-born scholar at the Wharton business school in Philadelphia, argues that there is "a tendency to really relax in Europe, to disengage from work. When an American finally does take those few days of vacation per year they are most likely to be in constant contact with the office. "
Mindful that well-rested workers are more productive than burnt-out ones, the accounting firm PricewaterhouseCoopers has started closing all its US offices completely twice a year, for 10 days over Christmas and about five around Independence Day. "We wanted to create an environment where people could walk away and not worry about missing a meeting, a conference call or 300 emails," Barbara Kraft, a partner at the company, told the New York Times.
Left to themselves, Americans fail to take an average of four days of their vacation entitlement—an annual national total of 574 million unclaimed days.

In which of the following countries are employees entitled to more weeks per year for their holidays ______

A. The US.
B. The UK.
C. France.
D. Italy.
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