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PurposeThe balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual resources in the knowledge economy. However, very little research has examined the usefulness of the BSC and IC concept in nonprofit organizations. This paper aims to discuss these issues.Design/methodology/approachThis paper uses a critical analysis of current literature in relation to BSC and IC concepts within the social service nonprofit context.FindingsThe findings suggest that BSC is less effective in social service nonprofit organizations (SSNPOs) because the model's strategy, cause‐and‐effect relationships and its four linked perspectives are incompatible to the unique social service nonprofit environment. IC, however, can be harnessed to co‐ordinate with the values and core character of SSNPOs.Research limitations/implicationsThe paper contributes a new dimension to the body of literature; raising critical questions as to the usefulness of the BSC in SSNPOs and theoretically arguing that IC is an alternative strategic management framework in the social service nonprofit sub‐sector. The increased awareness of the IC concept in SSNPOs, as a result of this paper, likely generates further research from both nonprofit practitioners and scholars.Originality/valueThe paper is considered as a starting point and serves as a milestone in applying IC as a strategic management conceptual framework in the nonprofit sector. Also, the paper informs nonprofit leaders that IC is a more appropriate strategic management concept in the nonprofit sector.

Ständige Veränderungen im Unternehmensumfeld von Kreditinstituten (z.B. verschärfter Wettbewerb, neue Anbieter, veränderte rechtliche Rahmenbedingungen) führen dazu, dass die Kreditinstitute den immer höheren Anforderungen entsprechen müssen. Um diesen Veränderungen gerecht werden zu können, wird eine erfolgreiche Strategie benötigt. Bisher allerdings wurde die Entwicklung, Umsetzung und Kontrolle von Strategien im Bankengewerbe vernachlässigt, da vielfach deutsche Banken auch ohne Strategiekonzepte erfolgreich agieren konnten. Mit dem Modell der Balanced Scorecard hat hier in den letzten Jahren ein Umdenkungsprozess begonnen. Die vorliegende Diplomarbeit stellt einleitend den Strukturwandel im deutschen Kreditgewerbe mit seinen zahlreichen Facetten dar und erläutert anschiessend detailliert das Konzept der Balanced Scorecard. Hierbei werden die Grundkonzeption und die einzelnen Perspektiven der BSC nach Kaplan und Norton umfassend beleuchtet. Ausserdem wird ein Bezug zur Unternehmensstrategie hergestellt und die Eignung als Managementsystem beschrieben. Abschliessend wird die Praxistauglichkeit innerhalb des Kreditgewerbes anhand einer modellhaften Implementierung bei der Sparkasse Hochsauerland geprüft und erörtert. Neben der Beschreibung der Ausgangssituation und der Auswahl eines Implementierungsszenarios werden hierbei insbesondere die strategischen Grundlagen geklärt und eine konkrete BSC für die Sparkasse Hochsauerland entwickelt. Diverse Graphiken unterlegen die dargestellten Inhalte, eine Schlussbetrachtung mit Fazit rundet das Werk ab.

O Balanced Scorecard (BSC) é uma ferramenta destinada à implementação da estratégia desenvolvida no início da década de noventa. Devido ao seu sucesso, o BSC começou a ser utilizado por milhares de organizações pelo mundo. Muitas dessas organizações, porém, não têm alcançado os resultados desejados. Este artigo tem por objetivo entender as causas de fracasso na implementação. Os dados foram recolhidos por meio de entrevistas com especialistas: professores universitários, consultores e executivos. Conclui-se que o BSC é um modelo consistente. Os fracassos ocorrem, entre outros motivos, quando implantado de forma apressada, com recursos incompletos, para outras finalidades que não a implementação da estratégia e, finalmente, quando a cultura organizacional não está predisposta ao aprendizado continuo.

Palavras-chave: Balanced Scorecard, Estratégia, Indicadores.

In the educational system, programme evaluation is an important component for quality assurance. Evaluation in open and distance learning is undertaken to guide decision-makers, programme leaders and programme coordinators, with an overall aim of improving processes and service delivery in order to achieve stakeholder satisfaction. A cross-sectional survey was conducted to evaluate the BSc Nursing Science Programme from the employer's perspective. Purpose of the study was to gain some insight into performance of the Zimbabwe Open University BSc graduates as they operated in the various fields of health care. A purposive sample of 48 respondents was drawn from a population of all employers in health institutions in the ten regions of Zimbabwe, who occupied senior positions in their institutions. Questionnaires were distributed to stakeholders who had interacted with ZOU graduates and the BSc. Nursing Science learning materials. Comparisons were made on the graduates' performance before, during training and after graduating. Data were analysed using SPSS and results presented in cross tabulations and bar graphs. Demographic data of respondents is presented in Section 'A'. General performance and performance levels in the various areas of care are summarized in Section 'B'. Information on the quality of modules is presented in Section 'C' of the results. More females participated in the research. Seventy five percent worked in government institutions. Major highligts of the findings indicated that ZOU graduates performed favourably compared to their counter-parts who trained at conventional institutions. However, some gaps in terms of the need to strengthen hands on experience were highlighted.

The growing gap between processor and memory speeds has lead to complex memory hierarchies as processors evolve to mitigate such divergence by exploiting the locality of reference. In this direction, the BSC performance analysis tools have been recently extended to provide insight into the application memory accesses by depicting their temporal and spatial characteristics, correlating with the source-code and the achieved performance simultaneously. These extensions rely on the Precise Event-Based Sampling (PEBS) mechanism available in recent Intel processors to capture information regarding the application memory accesses. The sampled information is later combined with the Folding technique to represent a detailed temporal evolution of the memory accesses and in conjunction with the achieved performance and the source-code counterpart. The reports generated by the latter tool help not only application developers but also processor architects to understand better how the application behaves and how the system performs. In this paper, we describe a tighter integration of the sampling mechanism into the monitoring package. We also demonstrate the value of the complete workflow by exploring already optimized state–of–the–art benchmarks, providing detailed insight of their memory access behavior. We have taken advantage of this insight to apply small modifications that improve the applications' performance. ; This work has been performed in the Intel-BSC Exascale Lab. We would like to thank Forschungszentrum Jülich for the compute time on the Jureca system. This project has received funding from the European Union's Horizon 2020 research and innovation program under Marie Sklodowska-Curie grant agreement no. 749516. ; Peer Reviewed ; Postprint (author's final draft)