Conceptual Foundations of the Balanced Scorecard

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. After publication of the 1992 HBR article, several companies quickly adopted the Balanced Scorecard giving us deeper and broader insights into its power and potential. During the next 15 years, as it was adopted by thousands of private, public, and nonprofit enterprises around the world, we extended and broadened the concept into a management tool for describing, communicating and implementing strategy. This paper describes the roots and motivation for the original Balanced Scorecard article as well as the subsequent innovations that connected it to a larger management literature.

Gerontological nursing: professional priority or eternal Cinderella?

Over thirty years ago geriatric nursing, as it was then called, was at the forefront of nursing research in the United Kingdom. Concurrent with the emergence of geriatric medicine as a distinct speciality, the pioneering study of Doreen Norton and colleagues (Norton et al. 1962) served to highlight both the deficits that existed in the hospital care of older people and the enormous potential of nursing to improve the situation, particularly for the ‘irremediable’ patient (Norton 1965). Caring for those who could not be cured but required on-going support was seen to constitute ‘true nursing’ and was identified as an area of practice in which nurses should excel (Norton 1965, Wells 1980). Such potential went largely unrealised, however, as nursing focused on acute, hospital-based care (Nolan 1994). As a consequence, those working in continuing care struggled to find value in their work and patients were subjected to ‘aimless residual care’ (Evers 1991), a situation exacerbated by the continued application of the biomedical model (Reed and Watson 1994). Despite claims that nurses working with older people have ‘special skills’ (Royal College of Nursing 1993), the nature of such skills has therefore never fully been explicated. Indeed, Armstrong-Esther et al. (1994) asked what nurses currently contribute to the well-being of elderly people and, following their study, suggested that nurses must take the initiative and expand their role if ‘we are going to avoid simply warehousing the elderly until they die’. The need to act is particularly pressing at present as the spectre of ‘bed-blockers’ emerges once more and there is growing professional concern that older people may soon be denied the right to receive care from a qualified nurse (Nursing Times 1996)

PENGUKURAN KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD: BENTUK, MEKANISME, DAN PROSPEK APLIKASINYA PADA BUMN

Balanced Scorecaid (BSC), sebagaimana dituturkan oleh penciptanya yaitu Robert S. Kaplan dan David P. Norton (Kaplan dan Norton, 19% A), bermula dari suatu penelitian satu tahun pada selusin perusahaan-Advanced Micro Devices, American Standard, Apple Computer, Bell South, CIENA, Conner Peripherals, Coy Research, Du Pont, Electronic Data Systems, General Electric, HewlettPachard, dan Shell Canada pada tahun 1990 disponsori oleh Nolan Norton Institute, lembaga penelitian milik KPMG. Penelitian itu berjudul "Measuring Performance in the Organization of the Future," dan David Norton, CEO dari Nolan Norton, bertindak sebagai ketua tim peneliti sementara Bob Kaplan menjadi konsultan akademisnya. Studi itu dimotivasi oleh keyakinan bahwa model pengukuran kinerja perusahaan melalui akuntansi keuangan tidak lagi memadai dan bahkan bisa menghambat kemampuan perusahaan menciptakan nilai ekonomis di masa yang akan datang. Motivasi ini tentu mengingatkan kita pada buku Johnson dan Kaplan berjudul "Relevance Lost' (1987) yang menceritakan perkembangan akuntansi manajemen yang cenderung lebih memenuhi selera sofistikasi akademik daripada menjawab permasalahan rifl dalam bisnis. Temuantemuan dari studi itu diringkas dalam suatu attikel, Measures That Drive Performance!' di Harvard Business Review (HBR) edisi Januari-Februari 1992 (Kaplan dan Norton, 1992).  Pengamatan lebih lanjut terhadap penerapan BSC di beberapa perusahaan menyadarkan Kaplan dan Norton bahwa BSC bisa dipakai lebih dari sekedar sebagai sistem pengukuran, melainkan juga untuk mengkomunikasikan strategi baru dan mengalign organisasi terhadap strategi baru itu. Observasi ini mereka tulis dalam artikel HBR lain dengan judul "Putting the Balanced Scorecard to Work," (Kaplan dan Norton, 1993). Pengamatan lebih lanjut terhadap penggunaan banyak ukuran dalam BSC yang satu sama lain dirangkai bersama oleh suatu serihubungan sebab-akibat mengantarkan mereka pada kesimpulan baru, yaitu bahwa BSC bisa dipakai untuk mengelok strategi. Tegasnya BSC adalah suatu sistem manajemen yang bisa dipakai sebagai kerangka sentral dalam berbagai proses managerial penting: penentuan gol individual dan tim, pemberian konpensasi, alokasi sumberdaya, perencanaan dan peranggaran, pemberian umpan balik strategis, dan pemberdayaan karyawan serta penumbuhan iklim belajar dalam organisasi. Perkembangan baru ini mereka laporkan dalam artikel HBR yang ketiga, "Using the Balanced Scorecard as a Strategic Management System' (Kaplan dan Norton, 1996). Dan akhirnya, laporan yang paling komprehensif tentang BSC ini mereka tulis dalam buku monograf berjudul "The Balanced Scorecard' (Kaplan dan Norton, 199 A), acuan utama penulis dalam penulisan makalah ini. Mereka berharap BSC masih akan berkembang lebih lanjut, terbukti dari pengakuan mereka bahwa monograf itu masih merapakan suatu progress report

Visualizing Interstellar's Wormhole

Christopher Nolan's science fiction movie Interstellar offers a variety of opportunities for students in elementary courses on general relativity theory. This paper describes such opportunities, including: (i) At the motivational level, the manner in which elementary relativity concepts underlie the wormhole visualizations seen in the movie. (ii) At the briefest computational level, instructive calculations with simple but intriguing wormhole metrics, including, e.g., constructing embedding diagrams for the three-parameter wormhole that was used by our visual effects team and Christopher Nolan in scoping out possible wormhole geometries for the movie. (iii) Combining the proper reference frame of a camera with solutions of the geodesic equation, to construct a light-ray-tracing map backward in time from a camera's local sky to a wormhole's two celestial spheres. (iv) Implementing this map, for example in Mathematica, Maple or Matlab, and using that implementation to construct images of what a camera sees when near or inside a wormhole. (v) With the student's implementation, exploring how the wormhole's three parameters influence what the camera sees---which is precisely how Christopher Nolan, using our implementation, chose the parameters for \emph{Interstellar}'s wormhole. (vi) Using the student's implementation, exploring the wormhole's Einstein ring, and particularly the peculiar motions of star images near the ring; and exploring what it looks like to travel through a wormhole.Comment: 14 pages and 13 figures. In press at American Journal of Physics. Minor revisions; primarily insertion of a new, long reference 15 at the end of Section II.

NITROGEN DYNAMICS IN THE RUMEN AND ABOMASUM OF SHEEP DETERMINED WITH 15 N-LABELLED AMMONIA OR 15 N-LABELLED DUCKWEED

An experiment was carried out to investigate the dynamics of nitrogen (N) in the rumen and abomasum of rumen and abomasum-cannulated sheep using 15 N dilution techniques. The 15 N tracer was administered into the rumen as 15 N-ammonia or 15 N-labelled duckweed and the transfer of the 15 N label to various N pools was followed. Flow of digesta from the rumen into the abomasum was ascertained by double marker technique with cobalt and acid insoluble ash as liquid digesta and particle digesta marker, respectively. Results showed that the average of rumen water volume was 4.5 l ± SEM 0.57 and the mean water flow through the abomasum (8.6 ± 0.45 l/d) was higher than outflow from the rumen (7.4 ± 0.55 l/d). Nitrogen intake tended to be higher, but total-N passing the abomasum tended to be lower when the sheep were infused by 15 N-ammonia than when they were ingesting 15 N-duckweed. The ammonia concentration in abomasal digesta was about 93 mg N/kg and non ammonia N (NAN) was about 1.58 g N/kg. The rates of flow of total-N as ammonia-N and as NAN did not differ (P>0.05) between animals or diets, with means (± SEM) of 57.7 ± 0.96 and 964 ± 2.13 mmol/d (or 0.81 and 13.5 g N/d), respectively. About 34-59% of the dietary N was removed from the rumen as ammonia (absorbed and in digesta). The enrichments of rumen ammonia N appeared to have reached plateau values after about 10 h of 15 N-ammonia infusion. The percentage of bacterial-N derived from ammonia-N (from the period of 15 N-ammonia infusion) was 53.63 % (ratio of plateau enrichments) and thus 37.47% of bacterial-N was derived from NAN sources in the rumen. The total 15 N flow through the abomasum was higher (P<0.001) when 5 N duckweed was given rather than 15 N-ammonia (2.40 0.02 mmol/d). The 15 N in NAN flowing to the abomasum (mmol/d) was also significantly higher (P<0.001) when 15 N-duckweed was given rather than 15 N ammonia, with means of 0.00, respectively. The flow of 15 N in ammonia, on the other hand, was lower (P<0.01) when sheep ingested 15 N-duckweed than when they were infused with 15 N-ammonia (0.09  0.00v. 0.13  0.09  mmol/d).Damry 1 Keywords : Nitrogen Dynamics, Rumen, Ammonia-N, Bacterial-

UZORKOM DO KAPACITETA MATERIJALNOG NOSITELJA INFORMACIJSKOG SADRŽAJA*

Dokumentacija u suvremenim poslovnim sustavima može biti na različitim medijima ili na više medija istovremeno. Može imati različite oblike i tokove kalanja. Istraživanja Nolan Norton Instituta (1989.) pokazuju da poduzeća obuhvaćena istraživanjem troše 4 do 5% neto prihoda na informacijski sustav. Pokazano je da razvijeni informacijski sustavi obuhvaćaju oko 5% informacija poslovnih sustava. Od ovog postotka oko 1% informacija direktno je dostupno korisnicima računala, dok je oko 4% informacija trajno pohranjeno na magnetskim medijima i mikrofilmu. Ovo istraživanje je pokazalo da je glavni nositelj informacija poslovnih sustava papir. S obzirom na činjenicu da se papir kao materijalni nositelj informacija još uvijek vrlo mnogo koristi, javlja se i potreba istraživanja iskorišten]a kapaciteta dokumenta. Istraživanje obuhvaća informacijski sadržaj i oblik dokumenta. Na taj način dolazi se do spoznaje o mogućnosti racionalizacije i normizacije sadržaja i oblika dokumenta. Iz razumljivih razloga u ovakvim istraživanjima koristi se statistička metoda uzoraka

A Clearer Picture of Musculoskeletal Disorders of the Knee and Thumb Through the Lens of Image-Based Finite Element Analysis

The first goal of this work was to understand the contributions of intra-cyst fluid pressure to the growth of subchondral bone cysts (SBCs). The equine stifle joint provides a natural animal model for studying SBCs. Finite element models were used to examine three cyst sizes of approximately 0.03 cm3 (C1), 0.5 cm3 (C2), and 1 cm3 (C3) in the equine stifle joint. Fluid pressure was simulated by using a soft solid filling or empty-cysts with uniform pressure loads. The models suggest that shear stresses due to joint loading, not pressurized fluid, are likely the cause of damage to the subchondral bone. The second goal of this work was to develop a modular MRI-compatible micropipette simulator that could be used for MRI-based FEA of the basilar thumb joint. A modular MRI-compatible micropipette simulator addresses several limitations of pipetting studies, and it can be used to isolate micropipette design features to understand how they affect basilar thumb joint contact mechanics. A micropipette simulator with a cylindrical handle (length 127 mm, diameter 25 mm) was used with one subject to demonstrate the system’s feasibility. Contact area, pressure, and location were similar to previously published data of basilar thumb joint models in power grasp and lateral pinch. The simulator’s modularity will allow future studies to examine handle design parameters such as handle diameter, cross-sectional shape, and other features. The third goal of this work was to utilize the modular MRI-compatible micropipette simulator to analyze the effects of three handle diameters (12 mm, 25 mm, and 40 mm) and finger rest inclusion on basilar thumb joint contact mechanics. All contact measures decreased with increasing handle diameter. Contact area and force were higher with a finger rest. We expected contact measures to decrease with the presence of a finger rest. The unexpected outcome may have been due to non-randomized test order and fatigue during testing

Representation in Westminster in the 1990s : The ghost of Edmund Burke

Why are 'trustee' notions of representation still invoked in the UK House of Commons in the 1990s? In answering this question this article analyses the premises of Burkean theory and the arguments that these premises are of little relevance in the late twentieth century. Despite these dismissals of trusteeship, Burkean ideas are still articulated in the Commons some 200 years after they were first voiced. The idea of trusteeship can prove extremely useful to justify the actions of representatives when those actions conflict with constituency 'opinion', party policy or the wishes of interest groups. Examples of the occasions when Burkean notions have been invoked in the 1990s are provided

A new legal approach to the protection of species and habit

The title of this conference “Growing Green” and its by line, suggests transformative measures for primary productive industries with a view to securing gains for the environment and potentially for the industries as well. The need for transformation is clear. It is widely accepted that human activities in the environment require constraint in order to decrease the levels of unsustainable activity in terms of resource quality and quantity (United Nations General Assembly, 2011:16). There is acceptance of this position within industry, in many instances. However, the sticking point appears to be the level of constraint required and the methods to achieve the related gains for the environment. The topic assigned for this paper is a new legal approach to the protection of species and habitats, but arguably what this paper will do is affirm an existing approach that appears to be being swallowed by a high tide of mitigation and associated cumulative effects driven by pressure for economic growth. The focus will be upon threatened avian species in Aotearoa New Zealand. The underlying thesis of the paper runs against the dominant political mood of these times and advocates the exercise of precaution and detailed attention to those spaces where the impacts of industry and the needs of biodiversity collide

Expansion-induced contribution to the precession of binary orbits

We point out the existence of new effects of global spacetime expansion on local binary systems. In addition to a possible change of orbital size, there is a contribution to the precession of elliptic orbits, to be added to the well-known general relativistic effect in static spacetimes, and the eccentricity can change. Our model calculations are done using geodesics in a McVittie metric, representing a localized system in an asymptotically Robertson-Walker spacetime; we give a few numerical estimates for that case, and indicate ways in which the model should be improved.Comment: revtex, 7 pages, no figures; revised for publication in Classical and Quantum Gravity, with minor changes in response to referees' comment