Search results for "Balance"
showing 10 items of 1379 documents
Comparaison Balanced Scorecard - Navigator
2008
Cet article a pour objectif de décrire et de comparer deux modèles de tableaux de bord stratégique : le modèle Anglo-Saxon, connu sous le nom de Balanced Scorecard et le modèle Scandinave, dont l'application la plus connue a été développé au sein de l'entreprise Skandia sous le nom de Navigator.
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.
A balanced score card approach to measuring the impact of tourism
2012
The nature of tourism and the spheres of activity relevant to managing it are changing both in character and in scope. A “territorial space”, which is not defined simply by geographical boundaries, but also by physical and intangible as well as actual and virtual boundaries is offered as a framework within which to conceptualize and approach planning and managing tourism in the newly evolved reality, and the BSC is as an effective tool for facilitating the implementation of a new approach in evaluating and studying the impacts of tourism. The “territory” concept could serve well as an organizing principle in this research and the Italian experiment on tourism districts will provide an ideal…
Tietotekniikan ja liiketoiminnan strategisten valintojen vuorovaikutus ja yhteensovittaminen
1999
La constitucionalización de la estabilidad presupuestaria en Estados Unidos: lecciones de un debate inacabado
2017
El presente artículo tiene por objeto el estudio de la problemática jurídica que ha suscitado a lo largo de la reciente historia de los Estados Unidos la posible constitucionalización de la estabilidad presupuestaria, analizando las repercusiones de ésta a través de las experiencias estatales y del complejo marco institucional de la democracia norteamericana a nivel federal. Con ello, se perfilarán las cuestiones que más dudas suscitan en torno a la balanced budget desde el prisma constitucional y que pueden repetirse en cualquier proceso de similares características.Recibido: 28 agosto 2017Aceptado: 28 noviembre 2017Publicación en línea: 27 diciembre 2017
The territories of tourism: a reflection about the experience of the Tourist Districts (Local Tourism Systems) in Sicily
2013
The tourist district is an important tool for territorial governance of regional tourism. The district is a type of Local System which is characterized by its multidimensionality, as well as the spatial contiguity of traders who belong to it. The territory is a space transformed by social interactions and relations of production: it is therefore the indispensable reference for measuring the impact of tourism. A bottom up approach in the process of identification of the districts is therefore vital. A Balance Score Card-approach is desirable to correctly manage this process. This study is a preliminary analysis derived from direct experience of the Sicilian tourist districts, recently formed…
Enhancing performance management and sustainable organizational growth through system-dynamics modelling
2012
Organizational growth and performance management provide two important research topics for both enterprises and public sector organizations. Improving performance levels, or at least keeping them stable over time, is a hot topic not only for business executives and entrepreneurs, but also for managers and policy makers in public and non-profit institutions. How best to design Planning & Control (P&C) systems to support organizational performance management and assessment in a sustainability perspective? This paper illustrates the need for a methodological framework that would link system dynamics to P&C systems so as to support decision-makers in managing organizational performance, as well…
The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
2008
International audience; In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse t…
Enhancing strategy design and planning in public utilities through “dynamic” balanced scorecards: insights from a project in a city water company
2008
In the last decade there has been an increasing effort to provide public utilities managers with planning and control tools, to take into account not only operational but also strategic issues. Among them are customer satisfaction, internal business process efficiency, business image, and bargaining power against other counterparts (e.g., the municipal administration). Often, however, such an effort has been oriented to generate a large volume of data, focused only on financial indicators and on a static view of the relevant system. This paper shows how the use of “dynamic” balanced scorecards can significantly improve the planning process in a strategic learning perspective. Insights from …
On Balancing of a Direct Product
2009
A direct product of two sequences is a naturally defined sequence on the alphabet of pairs of symbols. By taking inspiration from [Pavel Salimov. On uniform recurrence of a direct product. In AutoMathA, 2009], where the author investigates the case of uniformly recurrent words, here, we study when the product of two balanced sequences on binary alphabet is also balanced.