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1

Dechow, Niels. "The balanced scorecard: subjects, concept and objects – a commentary." Journal of Accounting & Organizational Change 8, no. 4 (2012): 511–27. http://dx.doi.org/10.1108/18325911211273509.

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PurposeBy observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work.Design/methodology/approachThe paper is based on a discussion of observations of seasoned managers working with the BSC as part of their executive education program. It offers a discussion of how insights from interaction with these managers can develop our understanding of how management concepts are constituted and can be explored.FindingsThe ways in which ma
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Wang, Xinfeng, Ziwen He, Suhua Shi, and Chung-I. Wu. "Genes and speciation: is it time to abandon the biological species concept?" National Science Review 7, no. 8 (2019): 1387–97. http://dx.doi.org/10.1093/nsr/nwz220.

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Abstract The biological species concept (BSC) is the cornerstone of neo-Darwinian thinking. In BSC, species do not exchange genes either during or after speciation. However, as gene flow during speciation is increasingly being reported in a substantial literature, it seems time to reassess the revered, but often doubted, BSC. Contrary to the common perception, BSC should expect substantial gene flow at the onset of speciation, not least because geographical isolation develops gradually. Although BSC does not stipulate how speciation begins, it does require a sustained period of isolation for s
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Huber, G. "Basic symptom concept (BSC) and prodromal psychosis." European Psychiatry 17 (May 2002): 79. http://dx.doi.org/10.1016/s0924-9338(02)80360-1.

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Chang, Lung-Chun, and Wen-Cheng Lin. "Improving Computational Thinking and Teamwork by Applying Balanced Scorecard for Sustainable Development." Sustainability 14, no. 18 (2022): 11723. http://dx.doi.org/10.3390/su141811723.

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This work aimed to analyze the concept of a balance scorecard (BSC) tool integrated with computational thinking (CT) in university education. An experiential approach to learning about the CT through the study of a BSC performance evaluation tool has been reported. The BSC project offers students hands-on experience with the team-based, cross-functional, and strategic aspects of conceptual thinking. This study integrates the four aspects of the BSC into CT to evaluate students through four perspectives. The experiential approach requires each student to compose a team, find information about t
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RHEINDT, FRANK E., and JAMES A. EATON. "Species limits in Pteruthius (Aves: Corvida) shrike-babblers: a comparison between the Biological and Phylogenetic Species Concepts." Zootaxa 2301, no. 1 (2009): 29–54. http://dx.doi.org/10.11646/zootaxa.2301.1.2.

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The question of how to define a species continues to divide biologists. Meanwhile, the application of different species concepts has led to disparate taxonomic treatments that confound conservationists and other biologists. The most widely followed guidelines to species designation in avian and other vertebrate taxonomy are Ernst Mayr’s Biological Species Concept (BSC) and Joel Cracraft’s version of the Phylogenetic Species Concept (PSC). Although the BSC is considered to be more conservative in its assignment of species status, there is a lack of research demonstrating differences in taxonomi
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Jolović, Ivana, and Nevena Jolović. "Assessment of the applicability of the Balanced Scorecard concept in small and medium-sized enterprises." Skola biznisa, no. 1 (2020): 112–36. http://dx.doi.org/10.5937/skolbiz1-28253.

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The modern management concept Balanced Scorecard (BSC), thanks to the efficient solutions it offers, draws increasing attention from the management across the globe. BSC is a performance measurement system which unites a traditional, financial perspective with the consumer, internal business processes, and learning and growth perspectives; and provides intelligibility of the company's vision and strategic goals, strengthening of the internal communication of employees, and more efficient realization of key business activities. The implementation of the BSC concept in large enterprises is a qui
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Navarro-Sigüenza, Adolfo G., and A. Townsend Peterson. "An alternative species taxonomy of the birds of Mexico." Biota Neotropica 4, no. 2 (2004): 1–32. http://dx.doi.org/10.1590/s1676-06032004000200013.

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Extensive debate has surrounded the application of alternative species concepts in Ornithology. The biological species concept (BSC) and phylogenetic species concept (PSC) have typically been set in opposition, with extensive debate on the relative merits of each. An alternative is the evolutionary species concept (ESC), which offers a perspective similar to that of the PSC, yet with several significant differences. To date, no major avifauna has been examined and compared among taxonomic viewpoints. Herein, we develop an alternative phylogenetic/evolutionary species taxonomy to the current BS
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Rajnoha, Rastislav. "Research on usage of the balanced scorecard in business practice of Czech and Slovak companies." New Trends and Issues Proceedings on Humanities and Social Sciences 4, no. 10 (2018): 317–26. http://dx.doi.org/10.18844/prosoc.v4i10.3097.

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Nowadays, the balanced scorecard (BSC) concept is considered to be a strategic tool for measuring and managing the performance of a company. For this reason, this paper focuses on the presentation of selected research results related to usage of the BSC concept carried out in Czech and Slovak enterprises during the period 2006–2015. A theoretical part of the paper provides a detailed characterisation of the current state of affairs regarding the investigated BSC issue. The following part of the paper defines the basic research methodology and the expected contributions of the study. The fundam
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Firsova, Svitlana. "Examining Institutional Content of the Balanced Scorecard: Logics and Translations in Ukrainian Business Environment." Organizations and Markets in Emerging Economies 8, no. 2 (2017): 142–64. http://dx.doi.org/10.15388/omee.2017.8.2.14184.

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This study examines institutional definitions and meanings Ukrainian managers attach to one of the most popular management concepts – the Balanced Scorecard. Socially constructed discourses, that is, beliefs, understandings, expectations, interpretations, collective cognitions and meanings beyond initial technical purposes of the BSC are treated as an institutional content that infuses and distorts technical aspects of the practice. Results confirm that technical foundations of this practice have been infused with institutionally constructed meanings and understandings generated from the local
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Krylov, Sergey. "Strategic operational analysis based on balanced scorecard in present-day global economic environment." SHS Web of Conferences 74 (2020): 06016. http://dx.doi.org/10.1051/shsconf/20207406016.

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The balanced scorecard (BSC) is one of well-trialled management instruments that are familiar to all market participants in the world. This fact allows for efficient utilization of BSC in conditions of globalization. The paper considers theoretical aspects of the applied strategic operational analysis (ASOA) based on the operational element of BSC to be applied in the research process of the strategic organization operational activity aspects and its production management. The methodology of the research is the BSC concept as well as the concept of the applied strategic analysis concept having
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Riwu, Samuel Lay, and Adik Wibowo. "Penilaian Kinerja Rumah Sakit Dengan Menggunakan Pendekatan Balanced Scorecard: Systematic Review." Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo 7, no. 2 (2021): 267. http://dx.doi.org/10.29241/jmk.v7i2.638.

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Performance measurement has always only been seen from a financial perspective by all companies, including hospitals. The Balanced Scorecard (BSC) concept approach is an alternative in measuring performance. In addition to considering financial factors but also considering non-financial factors with four perspectives, namely customers, learning, and growth, internal business and finance itself, which are expected to provide a comprehensive assessment to management. The aim is to examine the application of the BSC in hospitals in various countries and assess the feasibility of its application t
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Gardiner, Martin F. "Music training, engagement with sequence, and the development of the natural number concept in young learners." Behavioral and Brain Sciences 31, no. 6 (2008): 652–53. http://dx.doi.org/10.1017/s0140525x08005682.

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AbstractStudies by Gardiner and colleagues connecting musical pitch and arithmetic learning support Rips et al.'s proposal that natural number concepts are constructed on a base of innate abilities. Our evidence suggests that innate ability concerning sequence (“Basic Sequencing Capability” or BSC) is fundamental. Mathematical engagement relating number to BSC does not develop automatically, but, rather, should be encouraged through teaching.
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DEHTIAROVA, Olha. "Development of balanced indicators system for the strategy of using energy from renewable sources in industrial enterprise." Economics. Finances. Law, no. 7 (July 30, 2020): 14–17. http://dx.doi.org/10.37634/efp.2020.7.3.

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Introduction. Implementation of renewable energy resources on manufacturing enterprises is a big challenge in Ukraine. The Energy Strategy of Ukraine has an ambitious goal to reach 25% of renewable energy in national energy balance. Manufacturing enterprises play important role in realization of this strategy as far as they are the biggest consumers of energy. Obviously they need corresponding tools to implement renewable energy in the production activity. Energy controlling is a theoretical concept and practical instrument for management control in energy sector. Balanced scorecards (BSC) are
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Ganang, Trystania, Netty Laura Simbolon, and Ktut Silvanita Mangani. "Evaluating the Implementation of Balanced Scorecard in Employee Performance Appraisal." Journal The Winners 25, no. 2 (2025): 151–60. https://doi.org/10.21512/tw.v25i2.12033.

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One well-known performance assessment approach is the balanced scorecard (BSC), which evaluates financial and non-financial performance aspects. Although BSC has been widely used in the private sector, its implementation in the public sector presents unique challenges. The research examined the implementation of BSC at Perum Perhutani, an Indonesian state-owned company that manages forest resources. The research focused on the implementation of BSC in the Human Resources (HR) division. Even though BSC has succeeded in improving overall performance assessment, there are still obstacles to emplo
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Muhammad Rajali, Maya Macia Sari, Fanny Indah Lestari, Indah Permata Sari Sitorus Pane, and Rafidha Yasmin Tarigan. "Penerapan Balanced Scorecard Dalam Meningkatkan Kinerja Keuangan Perusahaan." Prosiding Seminar Nasional Manajemen dan Ekonomi 2, no. 2 (2024): 148–56. http://dx.doi.org/10.59024/semnas.v2i2.333.

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The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic object
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Costa, David, Daniel Augusto de Moura Pereira, Andrei Bonamigo, Marcos Santos, and Cleyton Mário De Oliveira Rodrigues. "SAPEVO-BSC Multicriteria Method." World Journal of Information Systems 1, no. 3 (2024): 25–37. https://doi.org/10.17013/wjis.v1i3.17.

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Strategic management is a fundamental process for global companies that wish to remain competitive in an increasingly dynamic and complex market. However, relying solely on the Balanced Scorecard may not be enough to guarantee your success. Companies must prioritize strategic projects, aligned with the business vision, that contribute to achieving established goals and objectives. In this context, this new proposal, SAPEVO-BSC, for the ranking problem, combined SAPEVO-M in its algorithm to indicate the degree of relevance between the different perspectives of the BSC, the strategic objectives
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Zagrajšek, Jasna, Žiga Čepar, and Malči Grivec. "Corporate Wellness and Balanced Scorecard: the Case of a Slovenian Company." Revija za ekonomske in poslovne vede 11, no. 2 (2024): 55–74. http://dx.doi.org/10.55707/eb.v11i2.137.

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The goals of the research are to investigate the benefits of corporate wellness (CW) for an organization as well as to investigate the implementation of CW in a chosen Slovenian organizationn. We first introduce the comprehensive concept of the balanced scorecard (BSC) and provide some literature review on the CW benefits. Next, based on the literature analysis as well as on the results of semi-structured interviews in a chosen organization, we answer research questions regarding the benefits of CW integration into BSC and use of the CW programs in a Slovenian company. One of the results is al
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Györy, Andreas, Anne Cleven, Falk Uebernickel, and Walter Brenner. "Finding Balanced Scorecards for Business Driven IT Service Portfolio Management." International Journal of IT/Business Alignment and Governance 3, no. 1 (2012): 63–78. http://dx.doi.org/10.4018/jitbag.2012010104.

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During the last decades information technology (IT) management has changed. Starting from being a costly and rare resource, IT has evolved into a vital enabler for almost any kind of business today. This development demands for highly flexible management concepts allowing the business to actively control and govern IT performance. A widely used approach for multi-dimensional performance measurement in the context of IT management is the Balanced Scorecard (BSC). The authors aim at investigating the state of the art of IT BSC use through a comprehensive literature analysis. They also evaluate t
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Ievdokymov, V., and T. Zavalii. "Conceptual framework of a balanced scorecard: a value-oriented approach." Fundamental and applied researches in practice of leading scientific schools 37, no. 1 (2020): 17–26. http://dx.doi.org/10.33531/farplss.2020.1.3.

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The issues of the essential content of the Balanced Scorecard (BSC) in terms of dividing BSC development into four generations have been analyzed. The need for research and development on a distinct approach to BSC as a concept with appropriate components has been emphasized. The conceptual framework of the BSC at the theoretical and practical levels has been proposed. According to the needs of the 4th generation BSC creating added value for the enterprise as a central issue in the financial perspective has been determined, so all other perspectives should be coordinated with value-based manag
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Ramadhani, Ramadhani, and Erlin Trisyulianti. "Perancangan Balanced Scorecard sebagai Pengukuran Kinerja pada PT Asuransi MSIG Indonesia." Jurnal Manajemen dan Organisasi 7, no. 2 (2017): 140. http://dx.doi.org/10.29244/jmo.v7i2.16677.

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PT MSIG move in the field of damage insurance and it is trying to design a system of measurement of performance comprehensive. The purpose of this research is to identify indicators used in employee performance measurement in PT MSIG, formulating concept of balanced score card (BSC) system that is suitable to the company performance measurement, and to develop BSC simulation which is in accordance to company vision, mission, and strategy. The results of this research indicate that financial performance measurements are classified as good. In BSC formulation, it is showed that customer perspect
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Rahmayanti, Dina, and Utari Putri. "Perancangan Model Pengukuran Kinerja Lean dan Green Rantai Pasok Semen Secara Terintegrasi." Jurnal Optimasi Sistem Industri 10, no. 2 (2017): 135. http://dx.doi.org/10.25077/josi.v10.n2.p135-144.2011.

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Abstract PT. Semen Padang is one of the reputable cement companies in Indonesia which is producing types of cement. Implementation of supply chain concept in PT. Semen Padang is very important to satisfy customers and stakeholders requirement. Performance measurement is a process to evaluate the supply chain effectiveness and efficiency in lean and green aspect. The problem is how to design performance measurement model which is integrating lean and green supply chain concepts. The objective of research is integrating lean and green supply chain concepts to design supply chain performance meas
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Koleci, Baki, and Redon Koleci. "PERFORMANCE MEASUREMENT SYSTEM OF THE RESOURCES IN REPUBLIC OF KOSOVO." Knowledge International Journal 32, no. 1 (2019): 101–4. http://dx.doi.org/10.35120/kij3201101k.

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Professor Robert Kaplan of Harvard Business School and David Norton as the Balance Scorecard Collavorative founder and director of Palladium Group with joint research since 1990 and so far have come to the conclusion of how contemporary enterprises advertise in business, stressing that organizations have strategies to well formulated, but 7 out of 10 organizations are not successful in its realization. As a main cause have highlighted the lack of appropriate instrument for realization of the strategy. Their collaboration in the 1990 project "Measurement of performance of the organization" that
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Madsen, Dag Øivind, Blerim Azizi, Albert Rushiti, and Tonny Stenheim. "The Diffusion and Implementation of the Balanced Scorecard in the Norwegian Municipality Sector: A Descriptive Analysis." Social Sciences 8, no. 5 (2019): 152. http://dx.doi.org/10.3390/socsci8050152.

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The Balanced Scorecard (BSC) has over the last two and a half decades received much attention as a management model for both private and public sector organizations. However, the BSC concept’s use and application in local governments and municipalities remains relatively understudied. This is particularly the case for the Norwegian context. Therefore, the aim of this article is to conduct a descriptive analysis of the diffusion and implementation of the BSC in the Norwegian municipality sector. The article draws on two sources of data: (1) an electronic survey sent to all 428 municipalities in
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Lin, Chinho, Shu-Fang Ting, Leslie Lee, and Sheng-Tun Lin. "Firm capability assessment via the BSC and DEA." Industrial Management & Data Systems 121, no. 3 (2021): 567–93. http://dx.doi.org/10.1108/imds-07-2020-0405.

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PurposeThis study proposes an objective assessment model to evaluate the performance of internal and external capabilities of firms. It facilitates firms to invest appropriate resources to cultivate the organizational capability necessary to meet the requirements of the performance indicators.Design/methodology/approachThis study integrates the concepts of resource-based theory, the organizational capability concept, and conduct a performance analysis to the four perspectives of the BSC by implementing the fuzzy set theory and data employment analysis.FindingsThe findings show that the appropr
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Bobe, Belete Jember, Dessalegn Getie Mihret, and Degefe Duressa Obo. "Public-sector reforms and balanced scorecard adoption: an Ethiopian case study." Accounting, Auditing & Accountability Journal 30, no. 6 (2017): 1230–56. http://dx.doi.org/10.1108/aaaj-03-2016-2484.

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Purpose The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this trans-organisational role of the BSC is constituted, and explores how it operates in practice at the sector-and organisation-levels. Design/methodology/approach The study employs the case-study method. Semi-structured interview data and documentary evidence are analysed by drawing on the conce
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Rhomah, Eka Hayati, Titik Sunarni, and Ika Purwidyaningrum. "ANALISIS KINERJA APOTEK AVICENA MENGGUNAKAN PENDEKATAN BALANCED SCORECARD DENGAN ANALISIS SWOT." Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan 7, no. 2 (2022): 350–59. http://dx.doi.org/10.36387/jiis.v7i2.997.

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The concept of BSC can be used as performance evaluation tool . The purpose of this study is to analyze the performance of Pharmacy in BSC perspectives and determine the strategic map using SWOT method. This research is non-experimental research with a descriptive design. Performance on the BSC. The results of performance measurements are combined with SWOT analysis to determine the strategy map. The results showed the value of TOR, ROI and Nett Profit Margin have not met the standard. Dispensing time meets the standards; Based on the SWOT analysis, the strategy map prepared prioritizes streng
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Fijałkowska, Justyna, and Cidalia Oliveira. "Balanced Scorecard in Universities." Journal of Intercultural Management 10, no. 4 (2018): 57–83. http://dx.doi.org/10.2478/joim-2018-0025.

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Abstract Objective: Performance measurement and reporting leading to greater transparency and accountability of universities have become a challenging issue. Increasingly, universities have been required to provide performance indicators—empirical evidence of their value creation — to the different group of stakeholders. One of the approaches that may be applied by universities is the Balanced Scorecard (BSC). The objective of this paper is to indicate the BSC as a useful tool for the evaluation of the universities’ performance. Methodology: This study is based on the following research method
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Suryana, Suryana, Ida Tejawiani, Qurat-ul-Ain Inayatullah, Ade Tutty Rokhayati, Junjun Nugraha S, and Rusendra Ichwan. "Opportunities And Challenges For Management Implementation Performance Based On Balance Scorecard." International Journal of Educational Research & Social Sciences 5, no. 4 (2024): 707–13. https://doi.org/10.51601/ijersc.v5i4.848.

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Implementing the Balance Scorecard (BSC) cannot guarantee the success of an organization in achieving its goal, this depends on how strong the determination is to implement BSC in the organization. Studies regarding the opportunities and challenges faced in the process of implementing or implementing BSC in schools are still very limited. The aims of this research are to: 1). Know, describe and analyze opportunities and challenges in implementing BSC at SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis; 2) describe the opportunities and challenges of implementing BSC at SMK Negeri 4 Tasi
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Marcu, Gheorghe. "New Perspectives in Developing the Balance Scorecard Concept." Scientific Bulletin 25, no. 1 (2020): 33–40. http://dx.doi.org/10.2478/bsaft-2020-0005.

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AbstractThe main role for researchers and organizational theorists is to translate their statements and principles into practical tools applicable in the management activity. Sometimes, these tools used in managerial practice are not rigorously developed and applied, some eventually contradicting the initial assumptions. However, most of the times, the concepts go through a natural cycle of developing, harmonizing and refining their own statements and demonstrations, with the support of the authors and / or other researchers. Also, the manifestation in management of any action that claims the
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Kim, Kwang-Man. "Development of Performance Evaluation System for Plant Management Appling BSC Concept." Journal of the Korea Society of Computer and Information 17, no. 2 (2012): 231–39. http://dx.doi.org/10.9708/jksci.2012.17.2.231.

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Anuforo, Peter U., Hazeline Ayoup, Umar Aliyu Mustapha, and Ahmad Haruna Abubakar. "The Implementation of Balance Scorecard and Its Impact on Performance: Case of Universiti Utara Malaysia." International Journal of Accounting & Finance Review 4, no. 1 (2019): 1–16. http://dx.doi.org/10.46281/ijafr.v4i1.226.

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The intensity of competition among contemporary Higher Education Institution (HEIs) has led to many of such institutions to focus more on how to provide high quality education so as to attain a suitable position in the university world ranking by adopting a suitable performance management. This study aims to demonstrate how UUM implement and uses the BSC to enhance and improve its strategic plans by addressing the issues facing its strategic management process. This study employed a qualitative case study approach. Data were collected using interview and reviewing the university quarterly and
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Pylypiv, Nadia, Iryna Piatnychuk, Oleksandr Halachenko, Yuliia Maksymiv, and Nazariy Popadynets. "Balanced scorecard for implementing united territorial communities’ social responsibility." Problems and Perspectives in Management 18, no. 2 (2020): 128–39. http://dx.doi.org/10.21511/ppm.18(2).2020.12.

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Under decentralization, local governments gain more rights and opportunities to use various types of resources, thus, increasing their level of responsibility (including social responsibility) for the use of resources. The paper aims to reveal the consequences of decentralization reform for the indicators of united territorial communities (UTCs) budgeting that reflect their general socio-economic condition, as well as the nature of the latter one; to adapt the balanced scorecard (BSC) to the feature of UTCs’ functioning, and to develop the UTCs strategic map. The paper indicates that the syste
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Jabeen, Fauzia, and Mohamed Behery. "Exploring the status and effects of balanced scorecard adoption in the non-western context." Journal of Management Development 36, no. 8 (2017): 1063–75. http://dx.doi.org/10.1108/jmd-05-2016-0077.

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Purpose The purpose of this paper is to explore the status of corporate performance management (PM) in the Middle Eastern context, represented by the United Arab Emirates (UAE) and the Kingdom of Saudi Arabia (KSA). In addition, the current study investigates the effects of the adoption of the balanced scorecard (BSC) and aims to explore the impact of the BSC on workplace attitudes and behaviors, as shown by accountability, inspiration, and motivation. Design/methodology/approach Due to the limited knowledge about the subject matter and the limited number of companies adopting the BSC in the M
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Boucher, Nathan Adam, Jonathan Nicolla, Adeboye Ogunseitan, Elizabeth Riley Kessler, Christine Ritchie, and Yousuf Zafar. "Feasibility and acceptability of a best supportive care (BSC) checklist among clinicians." Journal of Clinical Oncology 35, no. 15_suppl (2017): e21682-e21682. http://dx.doi.org/10.1200/jco.2017.35.15_suppl.e21682.

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e21682 Background: Some clinical trials for advanced cancer compare experimental therapy to BSC. Usually BSC is not standardized across sites, consistent with best available evidence in palliative care practice, or described in sufficient detail. We developed a consensus-based checklist to document BSC delivery, including symptom management, decision making, and care planning. We hypothesized that BSC can be feasibly documented with this checklist consistent with Consolidated Standards Of Reporting Trials (CONSORT) statements. Methods: Clinicians at 4 academic centers were asked to complete th
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Xin, Yongrong, Muhammad Irfan, Bilal Ahmad, Madad Ali, and Lanqi Xia. "Identifying How E-Service Quality Affects Perceived Usefulness of Online Reviews in Post-COVID-19 Context: A Sustainable Food Consumption Behavior Paradigm." Sustainability 15, no. 2 (2023): 1513. http://dx.doi.org/10.3390/su15021513.

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In this study, the concept of online food purchasing is explored where consumers are not required to visit markets to purchase their foods, especially during the COVID-19 pandemic. Thus, the purpose of this study is to investigate the relationship between perceived e-service quality and related customer service outcomes in online shopping context. The influence of sustainable marketing practices in terms of perceived e-service quality (ESQ), perceived usefulness of online reviews (PUO), brand self-connection (BSC), personal innovativeness (PRI), and willingness to pay for online food services
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Ладугин, Н. А. "The strategy of the employee motivation system through the BSC concept on the example of Alibaba Group." Вестник МИРБИС, no. 3(27) (September 28, 2021): 165–72. http://dx.doi.org/10.25634/mirbis.2021.3.17.

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Статья посвящена построению стратегии мотивации сотрудников на примере компании Alibaba Group через призму концепции системы сбалансированных показателей. Актуальность статьи обусловлена неугасающей популярностью концепции ССП, а также исключительной ролью персонала в функционировании современной организации. Цель работы заключается в демонстрации построения стратегии мотивации персонала через призму ССП на примере компании, в чьей системе ценностей персонал является одним из главных столпов успеха и развития. В качестве материалов исследования использованы теоретические труды о мотивации перс
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H. Soro, Suharyanto, Anwar E, Wawan Hermawan, Maryam Maryam, and Wafa Shofiyatul. "Implementation of Performance Measurement Through the Balanced Scorecard (BSC) Method at Elementary Education Level (Case Study at Lengkong Bojongsoang Elementary School, Bandung Regency)." Global Education Journal 3, no. 2 (2025): 419–26. https://doi.org/10.59525/gej.v3i2.759.

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Measurement is one of the instruments used to assess the performance of educational units. Measurement activities are one of the problems faced by assessors because they use indicators with a high level of accuracy. Implementation of four BSC perspectives—finance, customers (stakeholders), internal business processes, and learning and growth—in the context of elementary schools. This study aims to analyze the application of the Balanced Scorecard (BSC) method as a performance instrument at the elementary education level. The researcher used a case study approach. Respondents or samples in this
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Sikha, Kapil Adarsh, and Samuel Devi. "Effect of Concept Mapping on Developing Clinical Judgement Among 2nd Year BSc Nursing Students." JOURNAL OF CLINICAL AND BIOMEDICAL SCIENCES 15, no. 1 (2025): 22–27. https://doi.org/10.58739/jcbs/v15i1.106.

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Background: Nursing program aims to provide students with the necessary skills to apply sound clinical judgment. Concept mapping fosters meaningful learning and promotes critical thinking abilities that are essential for achieving this goal. Objective: To evaluate the effectiveness of concept mapping methods among nursing students in developing clinical judgement skills. Materials and Methods: A quasi-experimental pretest-post-test study design was adopted. The study was conducted at Krupanidhi College of Nursing, affiliated with Rajiv Gandhi University of Health Sciences (RGUHS). A convenient
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Moik, Florian, Jakob M. Riedl, Thomas Winder, et al. "Benefit of second-line chemotherapy for advanced biliary tract cancer." Journal of Clinical Oncology 35, no. 15_suppl (2017): e15621-e15621. http://dx.doi.org/10.1200/jco.2017.35.15_suppl.e15621.

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e15621 Background: Second-line chemotherapy (2LCTX) is increasingly applied in patients (pts) with advanced biliary tract cancer (aBTC), although no randomized trial has so far demonstrated the benefit of this intervention over best supportive care (BSC) alone. In the absence of randomized data, we thus conducted a comparative effectiveness analysis of survival outcomes in aBTC pts treated with BSC±2LCTX. Methods: In this single-center cohort study, we retrospectively included 80 pts with metastatic, recurrent, or inoperable aBTC who completed 1st-line CTX at our department between 2003 and 20
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Alani, Farooq Salman, M. Firdouse Rahman Khan, and Diana F. Manuel. "University performance evaluation and strategic mapping using balanced scorecard (BSC)." International Journal of Educational Management 32, no. 4 (2018): 689–700. http://dx.doi.org/10.1108/ijem-05-2017-0107.

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Purpose The purpose of this paper is to analyze and explore the effectiveness of using balanced scorecard (BSC) as a management tool in the evaluation of the performance and thereby the quality services of a University. Design/methodology/approach The survey was conducted among the various faculties and departments Sohar University through a well-defined questionnaire. The collected primary data were compiled, analyzed and a critical analysis was carried out using a null hypothesis, χ2, and regression analysis. Findings Our empirical result clearly reveals that there is a strong association ex
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Zairion, Zairion, Akhmad Nurhijayat, and Luky Adrianto. "The Shadow Blue Economy: Optimizing non-target Catch of the Blue Swimming Crab Fisheries in North Coast of Central Java, Indonesia." BIO Web of Conferences 92 (2024): 01019. http://dx.doi.org/10.1051/bioconf/20249201019.

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Blue Economy is the concept of sustainable use and management of resources, including small-scale blue swimming crab (BSC) fisheries. The coastal area of Pati District is one of the BSC landing bases on the north coast of Central Java (part of Indonesian Fisheries Management Area/IFMA 712). However, there has been no study of non-target composistion as a complement to exploratory analysis to better understand the complexity of the social-ecological systems in the BSC fisheries in this region. The purpose of this study is to identify of economically non-target species, Correlation between econo
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Nielsen, Steen, and Erland H. Nielsen. "The Balanced Scorecard and the Strategic Learning Process: A System Dynamics Modeling Approach." Advances in Decision Sciences 2015 (May 5, 2015): 1–20. http://dx.doi.org/10.1155/2015/213758.

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The main purpose of this paper is to improve on the conceptual as well as the methodological aspects of BSC as a quantitative model by combining elements from traditional balanced scorecard (BSC) thinking with the Systems Thinking. This is done by combining short and long term aspects of measurements. The result is then used to build and construct a balanced scorecard model for strategic learning with the specific aim to maintain satisfied customers and motivated employees. Strategic planning, operational execution, feedback, and learning are some of the most important key features of any perf
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ROJAS-SOTO, OCTAVIO R., ADOLFO G. NAVARRO-SIGÜENZA, and ALEJANDRO ESPINOSA DE LOS MONTEROS. "Systematics and bird conservation policies: the importance of species limits." Bird Conservation International 20, no. 2 (2009): 176–85. http://dx.doi.org/10.1017/s0959270909990268.

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SummaryThe taxonomic criteria used as bases for endangered species lists can affect conservation policy decisions. We emphasize that the use of different taxonomic units affects the baselines of such lists. Recent taxonomic reviews for the Mexican avifauna provided the tools for assessing this effect on a highly diverse avifauna which is currently in need of serious conservation actions. Most ornithologists have used a taxonomy based on the biological species concept (BSC) to make decisions on species limits and therefore to set them into endangered species lists. However, the application of t
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Nijman, Vincent, and Erik Meijaard. "Zoogeography of primates in insular Southeast Asia: species-area relationships and the effects of taxonomy." Contributions to Zoology 77, no. 2 (2008): 117–26. http://dx.doi.org/10.1163/18759866-07702008.

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Given its complex zoogeography and large number of islands insular Southeast Asia makes an excellent subject for studying the interrelationships of species richness, island area and isolation. The islands are merely highpoints of an immense shallow continental shelf which during Pleistocene glacial periods was exposed periodically as dry land connecting the now isolated islands with one another. The area is home to a large number of primate taxa, including many endemic to the region (Nasalis, Presbytis, Pongo, Symphalangus, Simias, Tarsius). Worldwide, the number of described (extant) species
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Yuniawati, Ines Pipit, Heny K. Daryanto, and Setiadi Djohar. "Penyusunan Balanced Scorecard pada PT Cipta Paramula Sejati." Jurnal Manajemen dan Organisasi 9, no. 3 (2019): 150–63. http://dx.doi.org/10.29244/jmo.v9i3.28226.

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ABSTRACTPT Cipta Paramula Sejati is one of the companies engaged in the space and office rental business in Jakarta. PT Cipta Paramula Sejati manages the rental of office buildings and rooms in the Jakarta Design Center Building. Jakarta Design Center is a mall that has three types of businesses related to building space rental. Every company will be faced with various problems, both problems that come from within the company (internal) and problems from outside the company (external). This study aims to analyze the strategic objectives and key performance indicator (KPI) in terms of four pers
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Elistia, Elistia, Rojuaniah Rojuaniah, and Siti Mariam. "ANALISIS PENDEKATAN BALANCE SCORECARD TERHADAP SASARAN STRATEGIS PERGURUAN TINGGI SWASTA." JURNAL LENTERA BISNIS 13, no. 1 (2024): 485. http://dx.doi.org/10.34127/jrlab.v13i1.1044.

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Determining strategic targets for Private Higher Education (PHEI) has an impact on the growth and reputation of the organization, which is a key factor in the successful performance of private universities. One method of setting strategic targets can be to adopt the conceptual framework of the Balance Scorecard (BSC) perspective, namely the Internal Process Perspective, Customer Perspective, Learning and Growth Perspective, and Financial Perspective. Therefore, it is important to carry out this research to analyze the relevance of BSC adoption to the goals or targets of PHEI. The aim of this r
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Bošković, Aleksandra, and Ana Krstić. "The Combined Use of Balanced Scorecard and Data Envelopment Analysis in the Banking Industry." Business Systems Research Journal 11, no. 1 (2020): 4–15. http://dx.doi.org/10.2478/bsrj-2020-0001.

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AbstractBackground: Starting from the limitations of different single-method approaches to measuring the organizational efficiency, the paper is focused on covering both the financial and non-financial factors of this concept by combining two methods, namely the Balanced Scorecard (BSC) and Data Envelopment Analysis (DEA).Objectives: The main goal of the research in the paper is to show that certain deficiencies in the independent application of each method are eliminated by combining these methods.Methods/Approach: The paper combines two methods, BSC and DEA, to measure the relative efficienc
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Gomes, Jorge, and Mário Romão. "Gaining Sustainable Competitive Advantage." International Journal of Computers in Clinical Practice 3, no. 1 (2018): 13–26. http://dx.doi.org/10.4018/ijccp.2018010102.

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Competitive advantage (CA) arises from a firm's attributes that allow one firm to create better customer value than others. Organizations of all sectors of the economy believe that sustainability is a way to achieve a differential advantage. CA is recognised as being the major cause for explaining top organizational performance and is a fundamental goal of academic management studies. There are two main views about obtaining a stable competitive position in the marketplace; The theory of industrial organization, re-introduced by Porter in the 1980s arguing that competitive advantage is caused
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Abdurrahman Senuk, Fahima Nasar, Guntur A Rahman, Yetty Yetty, Nurdin I Muhammad, and Irmawati A Husen. "Pengelolaan Keuangan Berbasis Balanced Scorecard di SMK Nukila Kota Ternate." Jurnal Informasi Pengabdian Masyarakat 2, no. 4 (2024): 98–103. https://doi.org/10.47861/jipm-nalanda.v2i4.1492.

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BSC is a strategic management framework used by organizations or companies to measure and monitor performance from various different and balanced perspectives. This concept, which was first introduced in 1992, was created as a solution to provide a more comprehensive view of company performance. Not only focusing on financial aspects, BSC is a metric that also takes into account other perspectives, namely customers, internal processes, and learning and growth. Balanced Scorecard (BSC)-based financial management training at the Nukila Vocational School aims to improve the school's financial man
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Paustian, Margit, Marie Wellner, and Ludwig Theuvsen. "The Balanced Scorecard as a Management Tool for Arable Farming." International Journal on Food System Dynamics 6, no. 3 (2015): 147–58. https://doi.org/10.18461/ijfsd.v6i3.633.

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Management requirements for crop farming are high and will rise in the future. Arable farms are challenged by volatile markets, growing administrative burdens, increasing operating costs and growing competition for land. Management skills have become much more important for farmers in recent years and this trend will continue in the future. There are numerous instruments like accounting software or crop field cards integrated in daily management practice, but there is a deficiency of a fully integrated management system to give an overview of all areas of the farming business. This gap can be
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