Theoretical and practical implementation problems of the balanced scorecard

Diese Magisterarbeit beschäftigt sich mit der praktischen und theoretischen Implementation der BSC. Es werden drei Kernprobleme im Zusammenhang mit der Implementation der BSC theoretisch und praktisch aufgezeigt. Als erstes wird gezeigt, dass beim Wechsel des Kennzahlensystems so genannte „Barrieren“ eine entscheidende Rolle spielen können.5 Es wird gezeigt, wie man diese Probleme mit dem „revised accounting change model“ von Cobb et al. (1995) beheben kann. Weiters wird das Kommunikationsproblem untersucht. Es wird anhand einer Studie von Malina und Selto (2001) gezeigt, ob die BSC ein effektives Kommunikationsinstrument darstellt. Die Ergebnisse zeigen, dass eine effektive Kommunikation weder strategische Ausrichtung, noch effektive Motivation, oder positiven Erfolg beeinflussen kann. Inneffektive Kommunikation wirkt jedoch auf diese Faktoren sehr wohl beeinflussend.6 Als drittes Kernproblem wird das Kontrollproblem der BSC aufgezeigt. Anhand der Studie von Malina und Selto (2001) wird untersucht, ob die BSC ein effektives Kontrollinstrument darstellt. Die Ergebnisse zeigen, dass eine effektive Management Kontrolle zu positivem Erfolg führt. Jedoch wird auch gezeigt, dass keine direkte Verbindung zwischen effektiver Managementkontrolle und positiven Erfolg besteht.7 Weiters wird gezeigt, dass ineffektive Kontrolle zwar keine Auswirkungen auf die strategische Ausrichtung des Unternehmens hat, sehr wohl jedoch die Motivation der Mitarbeiter beeinflusst.8This thesis deals with the theoretical and practical implementation of the BSC. Three main problems will be shown theoretically and practically in relation to the BSC implementation. This thesis first shows the accounting change problem and how “barriers” can hinder or delay the change of a performance measurement system.1 It will be shown how these problems can be solved with the help of the „revised accounting change model” of Cobb et al. (1995). Further the communication problem will be investigated. On the basis of the study of Malina and Selto (2001) analyzed if the BSC is an effective communication device. Results will show that on the one hand effective communication does not influence strategic alignment, effective motivation and positive outcomes. But on the other hand ineffective communication influences these factors.2 The third problem is the control problem of the BSC. On the basis of the study of Malina and Selto (2001) investigated if the BSC is an effective control device. Results will show that prima facie effective management control is responsible for positive outcomes, but there is no evidence that a direct link exist between effective management control and positive outcomes. When taking a closer look, it appears that strategic alignment and effective motivation brought about by effective management control leads to positive outcomes.3 Further it will be shown that ineffective control does not impact strategic alignment, but influences the motivation of employees.

Transcriptome characterization of the South African abalone Haliotis midae using sequencing-by-synthesis

<p>Abstract</p> <p>Background</p> <p>Worldwide, the genus <it>Haliotis </it>is represented by 56 extant species and several of these are commercially cultured. Among the six abalone species found in South Africa, <it>Haliotis midae </it>is the only aquacultured species. Despite its economic importance, genomic sequence resources for <it>H. midae</it>, and for abalone in general, are still scarce. Next generation sequencing technologies provide a fast and efficient tool to generate large sequence collections that can be used to characterize the transcriptome and identify expressed genes associated with economically important traits like growth and disease resistance.</p> <p>Results</p> <p>More than 25 million short reads generated by the Illumina Genome Analyzer were <it>de novo </it>assembled in 22,761 contigs with an average size of 260 bp. With a stringent <it>E</it>-value threshold of 10^-10, 3,841 contigs (16.8%) had a BLAST homologous match against the Genbank non-redundant (NR) protein database. Most of these sequences were annotated using the gene ontology (GO) and eukaryotic orthologous groups of proteins (KOG) databases and assigned to various functional categories. According to annotation results, many gene families involved in immune response were identified. Thousands of simple sequence repeats (SSR) and single nucleotide polymorphisms (SNP) were detected. Setting stringent parameters to ensure a high probability of amplification, 420 primer pairs in 181 contigs containing SSR loci were designed.</p> <p>Conclusion</p> <p>This data represents the most comprehensive genomic resource for the South African abalone <it>H. midae </it>to date. The amount of assembled sequences demonstrated the utility of the Illumina sequencing technology in the transcriptome characterization of a non-model species. It allowed the development of several markers and the identification of promising candidate genes for future studies on population and functional genomics in <it>H. midae </it>and in other abalone species.</p

The Structural Diversity of Carbohydrate Antigens of Selected Gram-Negative Marine Bacteria

Marine microorganisms have evolved for millions of years to survive in the environments characterized by one or more extreme physical or chemical parameters, e.g., high pressure, low temperature or high salinity. Marine bacteria have the ability to produce a range of biologically active molecules, such as antibiotics, toxins and antitoxins, antitumor and antimicrobial agents, and as a result, they have been a topic of research interest for many years. Among these biologically active molecules, the carbohydrate antigens, lipopolysaccharides (LPSs, O-antigens) found in cell walls of Gram-negative marine bacteria, show great potential as candidates in the development of drugs to prevent septic shock due to their low virulence. The structural diversity of LPSs is thought to be a reflection of the ability for these bacteria to adapt to an array of habitats, protecting the cell from being compromised by exposure to harsh environmental stress factors. Over the last few years, the variety of structures of core oligosaccharides and O-specific polysaccharides from LPSs of marine microrganisms has been discovered. In this review, we discuss the most recently encountered structures that have been identified from bacteria belonging to the genera Aeromonas, Alteromonas, Idiomarina, Microbulbifer, Pseudoalteromonas, Plesiomonas and Shewanella of the Gammaproteobacteria phylum; Sulfitobacter and Loktanella of the Alphaproteobactera phylum and to the genera Arenibacter, Cellulophaga, Chryseobacterium, Flavobacterium, Flexibacter of the Cytophaga-Flavobacterium-Bacteroides phylum. Particular attention is paid to the particular chemical features of the LPSs, such as the monosaccharide type, non-sugar substituents and phosphate groups, together with some of the typifying traits of LPSs obtained from marine bacteria. A possible correlation is then made between such features and the environmental adaptations undertaken by marine bacteria

Hemolymph chemistry and histopathological changes in pacific oysters (crassostrea gigas) in response to low salinity stress

This study described seasonal differences in the histopathological and hemolymph chemistry changes in different family lines of Pacific oysters, Crassostrea gigas, in response to the stress of an abrupt change to low salinity, and mechanical grading. The most significant changes in pallial cavity salinity, hemolymph chemistry and histopathological findings occurred in summer at low salinity. In summer (water temperature 18°C) at low salinity, 9 (25.7% of full salinity), the mean pallial cavity salinity in oysters at day 3 was 19.8 ± 1.6 (SE) and day 10 was 22.8 ± 1.6 (SE) lower than oysters at salinity 35. Associated with this fall in pallial cavity salinity, mean hemolymph sodium for oysters at salinity 9 on day 3 and 10 were 297.2 mmol/L ± 20(SE) and 350.4 mmol/L ± 21.3(SE) lower than oysters at salinity 35. Similarly mean hemolymph potassium in oysters held at salinity 9 at day 3 and 10 were 5.6. mmol/L±0.6(SE) and 7.9 mmol/L ± 0.6 (SE) lower than oysters at salinity 35. These oysters at low salinity had expanded intercellular spaces and significant intracytoplasmic vacuolation distending the cytoplasm of epithelial cells in the alimentary tract and kidney and hemocyte infiltrate (diapedesis) within the alimentary tract wall. In contrast, in winter (water temperature 8 °C) oyster mean pallial cavity salinity only fell at day 10 and this was by 6.0 ± 0.6 (SE) compared to that of oysters at salinity 35. There were limited histopathological changes (expanded intercellular spaces and moderate intracytoplasmic vacuolation of renal epithelial cells) in these oysters at day 10 in low salinity. Mechanical grading and family line did not influence the oyster response to sudden low salinity. These findings provide additional information for interpretation of non-lethal, histopathological changes associated with temperature and salinity variation

Histopathology and haemolymph biochemistry following anaesthesia and movement in farmed Australian abalone (Haliotis rubra × Haliotis laevigata)

Haemolymph and tissue samples of Haliotis rubra × laevigata hybrid abalone were taken during a routine stock movement procedure on an Australian abalone farm to look for biochemical and histological changes associated with anaesthesia and/or manual movement of the abalone, both of which are used in commercial stock movement operations. Sections of the left kidney, the gill and the surface of the foot were examined under light microscopy and a scoring system was used to measure observed changes and compare treatment groups to controls. The left kidney of anaesthetised abalone contained less protein and haemocytes than control or manually moved abalone on the day of anaesthesia (p \u3c 0.05), but returned to baseline levels within 1 day. The foot muscle of anaesthetised and moved abalone had areas of denuded epithelium 5 days after anaesthesia (p \u3c 0.05). Protein, phosphate, magnesium, sodium, chloride, calcium and potassium levels were measured in the cell-free haemolymph. The protein levels were significantly elevated compared to controls on the day after anaesthesia and manual movement (p \u3c 0.05), but declined to baseline levels within 3 days. There were no significant differences in the other measured ions. Benzocaine anaesthesia, with or without subsequent movement, led to greater histological changes in tissues of abalone, than manual movement without anaesthetic. Comparison of physiological and histopathological changes with haemolymph immune assays may show whether the non-destructive haemolymph sampling can provide early warning of stressors that cause tissue damage. The methods used can be applied to scientifically assess any husbandry procedures with a view to improve stock management and productivity

Effects of severe heat stress on immune function, biochemistry and histopathology in farmed Australian abalone (hybrid Haliotis laevigata × Haliotis rubra)

High summer temperatures are one of the most stressful environmental problems confronted by the abalone mariculture industry and are commonly associated with outbreaks of infectious disease. We tested the effect of extreme but non-lethal elevated temperatures on abalone immunology, biochemistry and quantitative histology. We subsequently compared the haemolymph results to the histology to gain increased understanding of how heat stress impacts abalone health. Abalone were kept in water that was heated from the ambient 16 °C temperature to 26 °C within 5 h and then held at 26 °C for one week to determine the effects of this acute heat stress on the day of temperature elevation and whether there was acclimatization or deterioration 2 and 7 days later. Antibacterial activity, phenoloxidase activity and neutral red retention times declined significantly with heat and did not recover. The total haemocyte count was elevated significantly during heat stress and was highest on day 1. The phagocytic rate was elevated on day 1 but had recovered by the following day. Acid phosphatase activity, leucine aminopeptidase, haemolymph protein and haemolymph electrolytes (calcium, phosphate, magnesium, sodium, and chloride) were not significantly affected by heat stress. This indicates that severe heat stress causes changes in some, but not all haemolymph parameters. The sublethal immunologic effects seen in haemolymph samples occurred concurrently with histological changes. The digestive gland had significantly increased haemocyte infiltrates in heat stressed abalone. Heat stressed abalone had significantly greater loss of epithelium lining from the gills, with no recovery. The gill goblet cell numbers declined significantly on day 2 and had recovered by day 7. There was no significant change in the volume of fluid or protein concentration of the haemolymph in the gill sinuses between treatment groups. These results indicate that immunosuppression and organ damage are likely to be involved in the increased incidence of bacterial disease reported by abalone farmers during summer

Effect of movement stress on immune function in farmed Australian abalone (hybrid Haliotis laevigata and Haliotis rubra)

Current abalone mariculture practices include movement of stock to reduce stocking density in tanks and to grade abalone into similar sizes. Australian farmers report that this procedure leads to increased mortality rates in the days following movement. A standard movement procedure as currently done in Australia was investigated on farm as to its effects on haemocyte counts, phagocytic rates, antibacterial activity and lysosomal membrane stability (neutral red retention assay). The experimental design divided the movement process into the main causes of stress, comparing movement without anaesthesia (manual detachment or chipping), anaesthesia without movement and anaesthesia with subsequent movement. Each of the 3 treatment groups had elevated haemocyte counts and depressed phagocytic rates, neutral red retention times and antibacterial activity. The most severely affected abalone were those anaesthetised and moved, followed by those that were anaesthetised but not moved. Abalone manually detached without anaesthesia showed non-significant change in most of the parameters. Recovery back to baseline levels occurred within 1 day for most parameters, but not for the neutral red retention times. The experiment was then repeated with very similar results. These experiments indicate a practical means to compare on farm the effects that husbandry methods have on the immune system, which in turn will allow for the development of better husbandry procedures to reduce stresses incurred during intensive mariculture