Search results for "Core"

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

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 …

Geochemistry, petrogenesis and tectonic setting of the Samothraki mafic suite, NE Greece: Trace-element, isotopic and zircon age constraints

2009

Abstract The Samothraki mafic suite in the north-eastern Aegean Sea, Greece, is an ‘in situ’ magmatic complex comprising gabbros, sparse dykes and basalt flows and pillows cut by late dolerite dykes. We have determined the age of the complex by SHRIMP zircon geochronology of a gabbro as 159.9 ± 4.5 Ma (i.e. Oxfordian; early Late Jurassic), which precludes any correlation with the so-called Lesvos ophiolite further south (253.1 ± 5.6 Ma; Latest Permian). Six distinct, hitherto unrecognised, geochemical groups have been identified among the basalts and dolerites of the Samothraki mafic suite on the basis of trace-element and Nd–Sr isotopic characteristics. All groups show the presence of an e…

TEACHING TO USE IN SCIENCE AND MATHEMATICS PREVIOUSLY ACQUIRED SKILLS

2016

Goal of the research is to analyse how students currently succeed in using basic skills acquired in mathematics, in science and real-life contexts, before new reforms in Latvia for the development of students' competence have been started. Only about 20% of students in the national testing for 9th grade were able to do it. The research analysed students’ papers, results, and study aids, as well as teacher performance in lessons.

Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las emp…

2016

En este trabajo se analiza la relación entre algunos factores de contingencia, el nivel de uso del cuadro de mando integral (CMI) y el beneficio percibido gracias a su aplicación. El CMI es una herramienta capaz de ofrecer a los responsables de las organizaciones una visión completa de cómo a través de la integración de medidas financieras y no financieras se ejecuta la estrategia. Del análisis realizado sobre la base de los datos obtenidos de las sedes centrales de 61 empresas españolas de productos y servicios se deduce que el grado de formalización y estandarización en las empresas tiene una influencia directa y positiva en el desarrollo del CMI hacia niveles más integradores y orientado…