Tesis:

1

Sarry, Modou. "Side channel analysis against AEAD". Electronic Thesis or Diss., Ecole nationale supérieure Mines-Télécom Atlantique Bretagne Pays de la Loire, 2024. http://www.theses.fr/2024IMTA0420.

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Les dispositifs interconnectés tels que les réseaux de capteurs, la santé, les systèmes de contrôle distribués, l’internet des objets et les systèmes cyber-physiques sont de plus en plus répandus. Cette transition vers de petits appareils engendre de nouvelles préoccupations en matière de sécurité et de vie privée, car de nombreux algorithmes cryptographiques classiques ne répondent pas toujours aux exigences spécifiques de ces dispositifs restreints. Face à ce besoin de nouvelles solutions, l’Institut National des Normes et de la Technologie (NIST pour National Institute of Standards and Technology) a lancé une compétition visant à solliciter, évaluer et normaliser les algorithmes cryptographiques légers adaptés à ces environnements contraints. Ma thèse se concentre sur la compréhension de l’impact des attaques physiques sur la sécurité des chiffrements intègres légers, en particulier ceux proposés dans le cadre de la compétition du NIST. Nous proposons ainsi une attaque par observations à textes inconnus sur Elephant. Ces travaux aboutissent également au développement d’outils pour la propagation de croyance, ouvrant ainsi de nouvelles perspectives pour l’évaluation de la sécurité des systèmes cryptographiques. Parallèlement, nous explorons l’utilisation de la propagation de croyance pour effectuer des attaques par observation à textes inconnus sur Elephant et Sparkle. Finalement, nous ciblons le vainqueur de la compétition Ascon pour effectuer le début d’une attaque pratique en cours avec des traces réelles en exploitant le chemin d’attaque trouvé. Ces recherches contribuent de manière significative à la compréhension et à l’amélioration de la sécurité des systèmes embarqués et des dispositifs interconnectés dans des domaines critiques
Today, various emerging sectors such as sensor networks, healthcare, distributed control systems, the Internet of Things, and cyber-physical systems involve interconnected devices with significant constraints. These devices typically communicate wirelessly and collaborate to perform specific tasks. The transition from desktop computers to small devices raises new security and privacy concerns. Many conventional cryptographic standards have been optimized for desktop and server environments, sometimes overlooking the specific security, performance, and resource requirements of constrained devices. This necessity for new algorithms has prompted national institute of standards and technology (NIST) to launch a process aimed at soliciting, evaluating, and standardizing lightweight cryptographic algorithms suitable for use in constrained environments. This thesis studies the impact of physical attacks on the security. Specifically, the study focuses on algorithms proposed in the context of the NIST competition. It includes an in-depth study of physical attacks on the 10 finalist algorithms. Additionally, it offers a detailed analysis of a blind side channel analysis (BSCA) on NIST candidate Elephant. Furthermore, this research has led to the development of tools for belief propagation (BP), providing new perspectives for evaluating the security of cryptographic systems. It also explores the use of belief propagation (BP) to improve the power of blind side channel analysis (BSCA) on NIST candidate Elephant and another candidate, Sparkle. Finally, this thesis presents the beginnings of a practical attack on Ascon in progress, aimed at identifying potential vulnerabilities and assessing the robustness of the system. These results make a significant contribution to understanding and improving the security of embedded systems and interconnected devices in critical domains

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2

Dolling, Helén y Minna Maaskola. "BSCI : Ett europeiskt initiativ till standardisering av socialt ansvarstagande". Thesis, Södertörn University College, School of Business Studies, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-280.

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Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it’s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given. To avoid laws being made FTA gathered representatives from companies and NGOs to discuss the possibility of a joint European standardised collaboration. The result was Business Social Compliance Initiative, BSCI.

The aim of the study is to illuminate on what grounds the Swedish companies made the decision to develop and to join the collaboration BSCI. The thesis is based on interviews and written sources and theories used are the theory of new institutionalism and standardisation theory. Since the study is a case study on AB Lindex, KappAhl AB and JC AB it is not meant to be generalised but aims to give a deeper understanding of the chosen companies.

The study reveals that the decision to transfer to BSCI was a natural step which was not preceded by any serious discussions. The companies believe that the cooperation will give them more power to influence the suppliers, they also expect the collaboration to facilitate procedures since they no longer have to implement, audit and evaluate the codes of conduct individually. There is also a positive outcome for the supplier who will not be audited by several companies but instead by a common audit company. The cooperation simplifies information sharing and offers companies the possibility to learn from each other. The companies state that there is a correlation between well run factories and efficient production, hence the codes of conduct will not reduce the efficiency.

Since the implementation of the BSCI code only been going a year it remains to see what the effects of a standardised audit collaboration will be. Although it is positive that the trade business has taken an initiative for sustainable consumption.

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3

Hung, Jacky. "The Cystine Binding Protein (BspA) of Lactobacillus fermentum BR11". Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16146/1/Jacky_Hung_Thesis.pdf.

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BspA was first identified on the basis of being the major constituent of 5 M LiCl washes of whole Lactobacillus fermentum BR11 cells. The bspA gene is encoded within a putative ATP-binding cassette (ABC) transport operon, and sequence analysis revealed that it is a member of the family III solute binding proteins. Unlike the majority of solute binding proteins from Gram-positive bacteria, BspA is not tethered to a lipid anchor in the cell membrane, and hence is not a lipoprotein. Extraction of BspA with concentrated salt solutions such as 5 M LiCl is consistent with the notion that electrostatic interactions are responsible for securing it to the L. fermentum BR11 cell. L. fermentum PNG201 is a BspA negative mutant strain created by disrupting bspA. This strain was shown to be incapable of cystine uptake. Thus, the genetic and biochemical evidence strongly suggests BspA is a cystine binding protein of an ABC transporter. Measurement of the binding affinity between BspA and L-cystine has confirmed high affinity binding (dissociation constant is 0.2 µM), and high specificity (over 100-fold excess of non-target amino acids did not disrupt BspA / L-cystine binding). In addition, collagen did not appear to affect BspA/cystine binding, indicating extracellular matrix (ECM) binding capacity noted by other researchers may be unrelated to amino acid binding. An interesting phenotypic characteristic of L. fermentum PNG201 is its apparent increased sensitivity to oxygen and the superoxide-generating chemical - paraquat compared to the parent L. fermentum BR11 strain. Catalase supplemented aerobic cultures of L. fermentum BR11, and L. fermentum PNG201 were protected from oxidative stress, suggesting hydrogen peroxide is responsible for the observed oxidative stress. It was found that addition of cystine to aerobic cultures of L. fermentum BR11 or L. fermentum PNG201 protected both strains from oxidative stress, with L. fermentum BR11 able to utilize smaller concentrations of cystine compared to L. fermentum PNG201. Detection of hydrogen peroxide in aerobic cultures of L. fermentum BR11 and L. fermentum PNG201 confirmed the production of hydrogen peroxide is responsible for causing oxidative stress. The BspA mutant strain L. fermentum PNG201 consistently produced more hydrogen peroxide per optical density compared with the wild type, indicating it overproduced hydrogen peroxide. When 0.4 mM hydrogen peroxide has been accumulated by growing cell cultures, both L. fermentum BR11 and L. fermentum PNG201 enters stationary phase, suggesting both strains have a similar sensitivity to hydrogen peroxide. Small epitopes from the HIV gp41 protein and the Chlamydia psittaci major outer membrane protein have been successfully displayed on the cell surface of L. fermentum BR11 as fusion proteins to the BspA molecule. However, the capability of BspA in exporting larger polypeptides has not been tested. In this study, the large extracellular enzyme - glucosyltransferase (GtfJ) from Streptococcus salivarius ATCC 25975 was fused to BspA to demonstrate that this expression system is capable of exporting large functional enzymes to the cell surface of L. fermentum BR11. The native GtfJ is 160kDa in size and also contained an export signal, which was deleted in the cloning process and replaced with BspA, resulting in a fusion protein of 175kDa. Export of the BspA/GtfJ fusion protein is dependant entirely on BspA's export signal. Recombinant enzyme expression and glucosyltransferase activity were detected by measuring the glucan formed by sonicated cell extracts in acrylamide gels. Enzyme activity measurements on whole cells has revealed the recombinant Lactobacillus was incorporating 20-40 nmol of sucrose-derived-glucose into glucan per ml of cell culture per OD unit, which is comparable to activity levels exhibited by the native bacteria that expressed this enzyme. Comparison of GtfJ enzyme activity between whole cells and sonicated cell extracts of recombinant L. fermentum confirmed the extracellular location of BspA/GtfJ as enzyme activity was essentially identical.

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4

Hung, Jacky. "The Cystine Binding Protein (BspA) of Lactobacillus fermentum BR11". Queensland University of Technology, 2005. http://eprints.qut.edu.au/16146/.

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BspA was first identified on the basis of being the major constituent of 5 M LiCl washes of whole Lactobacillus fermentum BR11 cells. The bspA gene is encoded within a putative ATP-binding cassette (ABC) transport operon, and sequence analysis revealed that it is a member of the family III solute binding proteins. Unlike the majority of solute binding proteins from Gram-positive bacteria, BspA is not tethered to a lipid anchor in the cell membrane, and hence is not a lipoprotein. Extraction of BspA with concentrated salt solutions such as 5 M LiCl is consistent with the notion that electrostatic interactions are responsible for securing it to the L. fermentum BR11 cell. L. fermentum PNG201 is a BspA negative mutant strain created by disrupting bspA. This strain was shown to be incapable of cystine uptake. Thus, the genetic and biochemical evidence strongly suggests BspA is a cystine binding protein of an ABC transporter. Measurement of the binding affinity between BspA and L-cystine has confirmed high affinity binding (dissociation constant is 0.2 µM), and high specificity (over 100-fold excess of non-target amino acids did not disrupt BspA / L-cystine binding). In addition, collagen did not appear to affect BspA/cystine binding, indicating extracellular matrix (ECM) binding capacity noted by other researchers may be unrelated to amino acid binding. An interesting phenotypic characteristic of L. fermentum PNG201 is its apparent increased sensitivity to oxygen and the superoxide-generating chemical - paraquat compared to the parent L. fermentum BR11 strain. Catalase supplemented aerobic cultures of L. fermentum BR11, and L. fermentum PNG201 were protected from oxidative stress, suggesting hydrogen peroxide is responsible for the observed oxidative stress. It was found that addition of cystine to aerobic cultures of L. fermentum BR11 or L. fermentum PNG201 protected both strains from oxidative stress, with L. fermentum BR11 able to utilize smaller concentrations of cystine compared to L. fermentum PNG201. Detection of hydrogen peroxide in aerobic cultures of L. fermentum BR11 and L. fermentum PNG201 confirmed the production of hydrogen peroxide is responsible for causing oxidative stress. The BspA mutant strain L. fermentum PNG201 consistently produced more hydrogen peroxide per optical density compared with the wild type, indicating it overproduced hydrogen peroxide. When 0.4 mM hydrogen peroxide has been accumulated by growing cell cultures, both L. fermentum BR11 and L. fermentum PNG201 enters stationary phase, suggesting both strains have a similar sensitivity to hydrogen peroxide. Small epitopes from the HIV gp41 protein and the Chlamydia psittaci major outer membrane protein have been successfully displayed on the cell surface of L. fermentum BR11 as fusion proteins to the BspA molecule. However, the capability of BspA in exporting larger polypeptides has not been tested. In this study, the large extracellular enzyme - glucosyltransferase (GtfJ) from Streptococcus salivarius ATCC 25975 was fused to BspA to demonstrate that this expression system is capable of exporting large functional enzymes to the cell surface of L. fermentum BR11. The native GtfJ is 160kDa in size and also contained an export signal, which was deleted in the cloning process and replaced with BspA, resulting in a fusion protein of 175kDa. Export of the BspA/GtfJ fusion protein is dependant entirely on BspA's export signal. Recombinant enzyme expression and glucosyltransferase activity were detected by measuring the glucan formed by sonicated cell extracts in acrylamide gels. Enzyme activity measurements on whole cells has revealed the recombinant Lactobacillus was incorporating 20-40 nmol of sucrose-derived-glucose into glucan per ml of cell culture per OD unit, which is comparable to activity levels exhibited by the native bacteria that expressed this enzyme. Comparison of GtfJ enzyme activity between whole cells and sonicated cell extracts of recombinant L. fermentum confirmed the extracellular location of BspA/GtfJ as enzyme activity was essentially identical.

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5

Figueira, Marcelina Correia. "Balanced scorecard como ferramenta de gestão e apoio à tomada de decisão: fatores determinantes na escolha de um software de BSC para uma organização: estudo de caso". Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2017. http://hdl.handle.net/10400.26/17912.

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Sistemas de Informação Organizacionais
O processo de tomada de decisão é uma das etapas mais relevante da gestão, pois é através deste que se define o futuro de uma organização. Este processo tem de estar bem organizado antes da gestão do topo tomar a decisão. E deve conter informação exata e fidedigna. Os habituais sistemas de informação, por sofrerem de algumas insuficiências, não se mostraram à altura do desafio que se exigia. Desse modo, o Balanced ScoreCard (BSC) surgiu como uma solução possível, pois apresenta-se como uma ferramenta de controlo de gestão que serve de apoio à implementação e controlo de uma estratégia previamente definida, baseada na formulação de objetivos, iniciativas, metas, indicadores e perspetivas. Estas perspetivas estão dividido por quatro vertentes, nomeadamente: a financeira, clientes, processos internos e o nível de conhecimento ou aprendizagem organizacional. Neste trabalho, e de modo a compreender o processo de seleção do Software de BSC, foi feita o encadeamento de conceitos de como é feito o processo de seleção do Software do BSC começando pelo estudo dos conceitos, nomeadamente: Estratégia, Indicadores, BSC, Brainstorming, Mapa Estratégico, Gestão de Projetos, Tecnologia de Informação e Implementação de Software de BSC. Depois deste estudo foi feita a implementação do BSC de forma manual para a organização MFSoftwarePT (a organização em estudo) com base na informação disponibilizada pela mesma e a interação com os seus dirigentes e colaboradores. O modelo selecionado partiu dos objetivos, indicadores e relatórios de gestão anuais enviados pela administração da MFSoftwarePT. Posteriormente esses objetivos foram divididos pelas quatro perspetivas sugeridas por Kaplan & Norton (1992) estabelecendo entre elas uma relação de causa e efeito. Para testar a validade do modelo do BSC, foi simulada a sua aplicação à organização MFSoftwarePT e apresentada a análise de resultados. Uma vez concluída a simulação, procedeu-se à inserção dos dados no Software em estudo nomeadamente o BscDesigner tendo-se obtido os resultados apresentados no capítulo 4 (Caso de Estudo). Neste contexto, o presente estudo permitiu compreender a estratégia adotada pela MFSoftwarePT. Porque esta estratégia, permitiu escolher o Software que melhor se adequa à organização em estudo.
The decision-making process is one of the most important stages of management, it is through this that defines the future of an organization. This process has to be well organized before the top management make the decision. And it must contain accurate and reliable information. The usual information systems, suffer from some shortcomings, were not up to the challenge that was required. Thus, the Balanced ScoreCard (BSC) has emerged as a possible solution, it presents itself as a management control tool that supports the implementation and monitoring of a previously defined strategy based on the objectives formulation, initiatives, goals, indicators and perspectives. These perspectives are divided into four areas, namely: financial, customer, internal processes and the level of knowledge and organizational learning. In this work, and to understand the BSC software selection process, it was made the chain of concepts of how it is done the BSC Software selection process starting with the study of concepts, namely: Strategy, Indicators, BSC, Brainstorming , Strategic Map, Project Management, Information Technology and BSC Software Implementation. After this study was done to implement the manual form of BSC for MFSoftwarePT organization (the organization in question) based on the information provided by it and the interaction with their managers and employees. The selected template set out the objectives, indicators and annual management reports sent by the management of MFSoftwarePT. Later these goals were divided by the four perspectives suggested by Kaplan & Norton (1992) establishing between them a relationship of cause and effect. To test the validity of the BSC model was simulated their application to MFSoftwarePT organization and presented the results of analysis. Once the simulation, we proceeded to the inclusion of the data in the Software in the study including BscDesigner yielding the results presented in Chapter 4 (Case Study). In this context, this study enabled us to understand the strategy adopted by MFSoftwarePT. Because this strategy has allowed to choose the software that best suits the organization under study.

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6

Rachadel, Priscila Lemes. "Desenvolvimento de membranas suportadas de BSCF para separação de oxigênio". reponame:Repositório Institucional da UFSC, 2014. https://repositorio.ufsc.br/xmlui/handle/123456789/128900.

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Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Ciência e Engenharia de Materiais, Florianópolis, 2014.
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Este trabalho mostra a influência da porosidade do suporte poroso no fluxo de oxigênio de membranas suportadas de composição Ba0,5Sr0,5Co0,8Fe0,2O3-? (BSCF) utilizadas para separação de oxigênio do ar. Por meio de um modelamento, é mostrada uma prova do efeito de poros não-conectados e relações importantes para os fluxos de oxigênio. Assim, existe uma hipótese e uma forte prova da hipótese. Para essa pesquisa foram produzidas e caracterizadas membranas densas, suportes porosos e membranas suportadas do sistema BSCF de estrutura perovskita. As membranas densas, bem como os suportes porosos, foram produzidos por prensagem uniaxial e co-sinterização. Os suportes porosos foram produzidos utilizando dois diferentes agentes formadores de poros: copolímero em bloco de polioxietileno-polioxipropileno e carbono ativado. Camadas porosas de ativação utilizando carbono ativado como formador de poros também foram produzidas e depositadas sobre as membranas BSCF. Foi encontrado que o copolímero gera uma porosidade não interconectada, prejudicando o desempenho das membranas mais finas depositadas sobre o suporte. A limitação exercida pelo suporte reduziu o fluxo de oxigênio em torno de 30%, o que coincidiu com a redução na condutividade elétrica entre a membrana densa e o suporte (33%) e com o valor da porosidade (35%). Um modelo matemático foi proposto para explicar o transporte de oxigênio por meio do suporte de porosidade não conectada, o qual coincidiu com os resultados experimentais, relacionando a dependência do fluxo com a geometria dos poros, a espessura do suporte e a temperatura. Foi também observado que o carbono ativado gera uma porosidade interconectada, mas não homogênea em toda sua estrutura. As camadas de ativação auxiliaram no aumento significativo do fluxo de oxigênio e, por fim, foi observado que o novo suporte ainda exerceu uma influência negativa no fluxo total de oxigênio, no entanto, de 17% contra aproximadamente 30% em relação ao suporte poroso produzido anteriormente. As membranas densas, os suportes porosos e as membranas suportadas foram também avaliadas sob ensaios de microdureza. Foi observada a forte influência da porosidade nos resultados. Positivamente, foi observado que o ensaio não danificou as membranas assimétricas, mostrando a boa integridade das mesmas, as quais apresentaram valores similares de microdureza àqueles observados nas membranas densas.

Abstract : This work shows the porosity influence of the porous support in the oxygen flux of supported Ba0.5Sr0.5Co0.8Fe0.2O3-? (BSCF) membranes composition for oxygen separation from air. Considering a modeling, it is shown a proof of the effect of non-connected pores and important relations to oxygen fluxes. Hence, there is a hypothesis and a strong proof of the hypothesis. For this research, dense membranes, porous supports and supported membranes of BSCF system and perovskite structure were produced and characterized. Dense membranes as well as porous supports were produced by dry pressing and co-firing. The porous substrates were fabricated using two different pore forming agents polyoxyethylene-polyoxypropylene block copolymer and activated carbon. Porous activation layers using activated carbon as pore former were also produced and coated on BSCF membranes. It was found that the copolymer generates a non-interconnected porosity, which impairs the performance of the thinner membranes on porous substrates in relation to the oxygen flux. The limitation exerted by the porous support reduced the oxygen flux by 30 %, which matched well with the reduction in electrical conductivity between the dense membrane and support (33 %) and the porosity (35 %). A mathematical model was proposed to explain the transport of oxygen through the non-connected pores, which matched well with the experimental results, by relating the dependence of the overall oxygen flux with the geometry of the pores, the support thickness and the temperature. It was also observed that the activated carbon creates an interconnected porosity, although not homogeneous throughout its structure. The activation layers assisted in a significant increase of oxygen flux and finally, it was also observed that the new support still exerted a negative influence on the oxygen flux, however, 17 %, against approximately 30% compared to the previously produced porous support. Dense membranes, porous substrates and supported membranes were also evaluated under micro hardness tests. It was observed the strong influence of the porosity in the results. Positively, it was observed that the test did not compromise the integrity of the asymmetric membranes, showing good integrity of those, which have presented similar micro hardness values to those observed for the dense membranes.

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7

Lazic, Daniel y Adrian Ottosson. "Gavlegårdarnas BSC : Balanserat styrkort i ett fastighetsbolag". Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-9852.

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ABSTRACT Titel: Gavlegårdarnas BSC, Balanserat styrkort i ett fastighetsbolag Nivå: C-uppsats i ämnet företagsekonomi Författare: Daniel Lazic & Adrian Ottosson Handledare: Ann Wetterlind-Dörner Datum: 2011 - Maj Syfte: Vår C-uppsats tar sin början i en litteratur- och fallstudie som vi utförde i kursen Verksamhetsstyrning 2 där syftet var att fördjupa oss inom ett styrkoncept. Syftet med den här studien är att uppdatera Gavlegårdarnas balanserade styrkort. Genom en studie i litteraturen ville vi få en uppfattning samt presentera hur ett effektivt styrkort kan vara utformat. Därefter ville vi identifiera de brister som finns i Gavlegårdarnas styrkort och utifrån detta ge förslag på hur uppdateringen av styrkortet kan gå till. Metod: I vår studie har vi arbetat utifrån en deduktiv ansats. Vi valde att arbeta kring en kvalitativ vetenskaplig metod då vi skulle göra empiriska intervjuer. Vi har använt oss av både sekundär- och primärdata. Vi har sedan jämfört teori med empiri för att identifiera skillnader mellan dem, men även för att upptäcka brister som idag finns och för att slutligen ge förslag till förbättringar. Resultat & slutsats: Några brister vi identifierat är att Gavlegårdarna inte låter sitt BSC genomsyra hela verksamheten, att det inte finns tydliga kopplingar mellan de fyra perspektiven i styrkortet och att de inte använder sig av strategier för att uppnå de mål de har under varje perspektiv. Förslag till fortsatt forskning: Fortsatt forskning kan handla om en jämförelse mellan fler fastighetsbolag, olika kommunalägda bolag. En studie kring att implementera ett helt nytt BSC i Gavlegårdarnas verksamhet kan vara intressant eller en vidare forskning om kritiken kring BSC, som lett fram till användandet av strategiska kartor. Uppsatsens bidrag: Vi hoppas att vi genom vårt arbete kan komma att få andra studenter att bli inspirerade och intresserade av BSC. Kanske kan framtida uppsatsskrivare hitta inspiration i vårt arbete och utveckla det vi har skrivit eller bygga vidare på de förslag till fortsatt forskning som vi har givit. Nyckelord: Balanserat styrkort, BSC, styrkortet, de fyra perspektiven, implementering, IT - stöd, kritik, förslag till förbättringar.
ABSTRACT Title: Gavlegårdarnas BSC, The balanced scorecard in a real estate company Level: Final assignment for Bachelor Degree in Business Administration Author: Daniel Lazic & Adrian Ottosson Supervisor: Ann Wetterlind-Dörner Date: 2011 - may Aim: Our essay starts with a literature review and a case study that we did in the course Business Management 2. The purpose was to immerse ourselves in a steering concept. The purpose of this study is updating the balanced scorecard for Gavlegårdarna. Through literature, we wanted to get an idea and present how an effective BSC can be designed. Then we wanted to identify the failures of Gavlegårdarna scorecard and from this give suggestion of how the update may be completed. Method: In our thesis we have worked from a deductive approach. We choose to do a qualitative scientific method as we would do empirical interviews. We used both secondary and primary data. Then we compared the theory with empirical data to identify discrepancies between theory and empiricism. Then we wanted to identify the gaps and make suggestions for improvement. Result & Conclusions: Some of the weaknesses we have identified are that the company doesn’t let their BSC to permeate all its activities, they haven’t clear links between the four perspectives of the scorecard and they do not use any direct strategies to achieve the objectives it has in each perspective. Suggestions for future research: Future research may involve a comparison between more real estate companies or between different public owned companies. A study of implementing a completely new BSC in Gavlegårdarnas organization can be interesting and further research into the criticism of the BSC, which led to the use of strategic maps. Contribution of the thesis: We hope that through our work other students might be inspired and interested in the BSC. Perhaps future paper writers will find inspiration in our work and reflect upon what we have written, or make future researches on the proposals that we have given. Key words: Balanced Scorecard, BSC, scorecard, the four perspectives, implementation, IT - support, criticism, suggestions for improvement.

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Mårtensson, Erika. "Balanced Scorecard (BSC) : Organisationsreceptets popularitet i uppsatser". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-27242.

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Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC.
Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax & Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.

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Барчук, М. Р. "Збалансована система показників (Balanced Score-card - BSC)". Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/8157.

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Vongrej, Maroš. "Implementácia KPI metódou BSC v IT spoločnosti". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198232.

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Diploma thesis deals with the implementation of Key Performance Indicators (KPIs) throught the Balanced Scorecard method in IT company. The thesis is divided into theoretical and practical part. The theoretical part focuses on the definition of terms related to the Performance Measurement and the Performance Management. The fourth chapter presents the Balanced Scorecard and its perspectives. The next section deals with the types of indicators and furhter focuses on the KPIs description. The practical part applies the theoretical knowledge gained in previous chapters into practice. The sixth chapter focuses on the analysis of the current position of the company and defines its strategic objectives, KPIs and strategic map. The seventh chapter focueses on the implementation of the solution in graphical form as application in QlikView.

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Biasotto, Eduardo. "Aplicação do BSC na gestão da TPM". Florianópolis, SC, 2006. http://repositorio.ufsc.br/xmlui/handle/123456789/88910.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia Mecânica
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Com o processo de globalização, as empresas brasileiras passaram por um período de grandes mudanças para se enquadrarem na nova ordem econômica mundial. Esse processo de mudança tem implicações diretas na postura das organizações. Dentro deste contexto, surge a World Class Manufacturing (WCM) ou Manufatura de Classe Mundial, que se caracteriza pela alta disponibilidade e flexibilidade dos meios de produção. Para o alcance desse estágio na manufatura, a manutenção industrial é um elemento chave, que, adaptada ao ambiente de competição globalizado, caracteriza o que se chama de Manutenção de Classe Mundial. Este trabalho apresenta uma revisão dos principais sistemas de gestão de manutenção disponíveis no mercado e descreve o sistema de gestão TPM (Total Productive Maintenance) ou Manutenção Produtiva Total com o sistema de gestão fundamental na busca pela classe mundial nos processos de manutenção. E propõe um modelo de aplicação da metodologia de gestão estratégica do Balanced Scorecard (BSC) para auxiliar no gerenciamento do Pilar da Manutenção Planejada, o pilar responsável pela gestão da manutenção no programa TPM adotado por uma importante indústria de processamento contínuo do ramo de celulose e papel. Esta metodologia permite alinhar os indicadores de desempenho à estratégia proposta para o pilar (visão, missão e objetivos) nas perspectivas de finanças, clientes, processo interno e aprendizado e crescimento; e demonstra as relações de dependência (causa-efeito) entre os indicadores adotados pelo pilar num mapa estratégico, no intuito de auxiliar na tomada de decisão das devidas ações de melhoria (iniciativas estratégicas) que a função manutenção deve realizar. O BSC estimula a constante re-alimentação da estratégia, promovendo a melhoria contínua e mostrando-se a evolução natural no gerenciamento da função manutenção que busca atingir e manter o padrão de classe mundial em seus resultados. Most Brazilian Companies used to participate in a restricted market that was not so demanding. Due to the globalization process that takes place in some companies here in Brazil, these companies underwent through a period of big changes in order to fit themselves in the new worldwide economic order. This process of change has direct impacts on the organizations# posture. Within this context, a World Class Manufacturing (WCM) arises, which is characterized by its high production means availability and flexibility. In order to achieve this developed stage on manufacturing, industrial maintenance is a key element, which adapted to the global competition environment, characterizes World Class Maintenance. This work presents a review of the main available maintenance management systems on the market and describes the TPM (Total Productive Maintenance) management system as the fundamental management system searching for the world class in maintenance processes. And purposes an application model to Balanced Scorecard (BSC) strategic management methodology in order to assist Planned Maintenance Pillar, which is responsible for the maintenance management in the TPM program, once adopted by a important company of continuous process in pulp and paper branch in Brazil. This methodology allows aligning the performance indicators with the proposal strategy for the pillar (vision, mission and objectives) in perspectives of financial, clients, internal process and learning and growing perspectives. Besides, it shows the dependency relationship (cause-effect) among the indicators adopted by the pillar in a strategic map, intending to support the decision for better actions (strategic initiatives) that the maintenance function must carry out. BSC stimulates the constant feedback of strategy, promoting the continuous improvement and showing a natural evolution in maintenance function management, which looks for reaching and sustain the world class pattern on its results.

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Musilová, Lucie. "Hodnocení výkonnosti podniku prostřednictvím implementace metody BSC". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224272.

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The Master’s thesis deals with the business performance assessment of DSB EURO, s. r. o. company by Balanced Scorecard method. The concept of the Balanced Scorecard method and its implementation is described in the theoretical part. The practical part is based on the theory described in the thesis and evaluates current situation of the company by financial and non-financial measures. The concept of the implementation into chosen company is designed from the analysis results. The final part is aimed on the risk summarization and concept contribution.

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Jasanská, Lenka. "Hodnocení výkonnosti podniku s využitím Balanced Scorecard". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319409.

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The Master Thesis focuses on business performance measurement using The Balanced Scorecard base. The Thesis specifies, what is The Balanced Scorecard, explaines essential principles and perspectives of the concept and describes the implementation of the concept. The teoretical part of the Master Thesis is focused on explanation of essential methods of the strategic analysis and describe essential methods and indicators of the financial analysis. The Thesis measures the company performance by using financial and strategic analysis in the analytical part of the Thesis and measures the company Performance by using The Balanced Scorecard concept prepared and adjusted for specific needs of the company.

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Bonturim, Everton. "Estudo das propriedades do óxido BSCF para aplicação como cátodo em células a combustível de Óxido Sólido de Temperatura Intermediária (ITSOFC)". Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/85/85134/tde-10122012-105428/.

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O óxido misto de Ba0,50Sr0,50Co0,80Fe0,20O3-δ (BSCF) apresenta propriedades funcionais para ser usado como material catódico de Células a Combustível de Óxido Sólido de Temperatura Intermediária (ITSOFCs). O BSCF, preparado a partir de nitratos, por reação em fase líquida, pelo método de complexação EDTA-Citratos em condições variadas de pH, foi calcinado para obtenção de particulados cristalinos e monofásicos, e posteriormente sinterizados. A caracterização dos particulados e corpos cerâmicos foi realizada utilizando as técnicas de Análise física, química e microestrutural, visando à avaliação do comportamento e das propriedades do composto para utilização como cátodo de ITSOFCs. O comportamento térmico dos particulados indicou estabilidade composicional após tratamento térmico acima de 850°C, a estequiometria real dos particulados ficou próxima da estequiometria teórica, a presença de carbono residual, após tratamento térmico acima de 800°C dos particulados, foi inferior a 0,5% em massa, foi encontrada presença de resíduos de carbonato nos particulados, com exceção daqueles obtidos em pH 4, os particulados com estrutura cristalina monofásica, de menor área de superfície específica e maior porosidade foram obtidos com tratamento térmico a 900°C por 5h. As cerâmicas apresentaram coeficiente de expansão térmica próximo dos eletrólitos de Céria dopada com Gadolínia (GDC) e Céria dopada com Samária (SDC), comumente utilizados em ITSOFCs, densificação e porosidades adequadas, quando sinterizadas a 1000°C por 1h. A condutividade elétrica foi maior para as cerâmicas, sinterizadas a 1000°C por 1h, originadas dos particulados obtidos em pH 6 de síntese, calcinados a 900°C por 5h.
The mixed oxide of Ba0,50Sr0,50Co0,80Fe0,20O3-δ (BSCF) present functional properties to be used as cathode material of Intermediate Temperature Solid Oxide Fuel Cell (ITSOFC). The BSCF, prepared from nitrates by liquid phase reaction with complexing method EDTA-Citrates, under conditions of varying pH, was calcined to obtain a particulate crystalline single-phase and, subsequently sintered. The characterization of particulate and ceramic bodies was performed using the physical, chemical and microstructure analysis, in order to evaluate the behavior and properties of the compound for use as a cathode for ITSOFCs. The thermal behavior of particulate indicated compositional stability after heat treatment above 850°C, the actual stoichiometry of the particles was close to theoretical stoichiometry, the presence of residual carbon after thermal treatment above 800°C of particulates was less than 0.5% in weight, was found residues of carbonate in particulate, except those obtained at pH 4, the particulates with monophasic crystalline structure, with lower specific surface area and greater porosity were obtained with thermal treatment at 900°C for 5h. The ceramics exhibited thermal expansion coefficient close to the electrolyte Gadolinia doped Ceria (GDC) and Samaria doped Ceria (SDC), commonly used in ITSOFCs, porosity and adequate densification when sintered at 1000°C for 1h. The electrical conductivity was higher for ceramics sintered at 1000°C for 1h, originating from particulates obtained at pH 6 synthesis, calcined at 900°C for 5h.

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CAVALCANTE, Glaydson Teixeira. "An?lise do desempenho organizacional de ag?ncias banc?rias: aplicando DEA a indicadores do BSC". Universidade Federal Rural do Rio de Janeiro, 2009. https://tede.ufrrj.br/jspui/handle/tede/1008.

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In an environment highly competitive with dearth of wherewithal the domestic banks have target to optimize their business. At utilization of measurements that come the complementary the financial measurements, it allows biggest sustained profitability at that corporation. However, many businesses that uses balanced measurements of discharge financial with sundry measurements of discharge to get wrong when they use forefingers that only point to efficacy while it would be balanced with target to reach efficacy in their operations. Efficacy measures what were produced in relation what were planned to be produced. The efficiency involves what could be bringing about and available the inputs, in relation to that could be bringing about. This concept proceeds to being determined in that context highly competitive. The methodology of Date Envelopment Analysis (DEA) highlights between methodologies for performance measurement. That analyze, with object to define technical the efficiency, through linear no-parametric mathematical modulate and programming, the more sundry measurements of organization discharge, without desirability of conversion of their units. In this paper, DEA methodology be apply at balanced forefingers of the Balanced Scorecard (BSC) of the biggest domestic banks, with object to define businesslike units and inefficient comparing with the score decided coat business analyze. This analyze is about 50 bureauxes of the segment of middle market, of a same domestic institution, that be categorize as biggest banks trade Brazilians. This bank have implanted the BSC in 2000, the segment analyzed get his BSC since 2003. The method of selection I-O Stepwise is used for selection of variables, with eyesight at average to improve of the efficiency applied. To hold back the balance design for manage of the bank, it use blunt method of qualification of loads, overhead consider the amount of each forefinger decided in the BSC. Compared them end products DEA with arise from the BSC, asset consume suffer from them forefingers cull coat method I-O Stepwise. Test of significance and correlation were applied to the results. The tests of correlation of Pearson and Spearman point deep correlation among them forefingers Blanket DEA and the Placard of the BSC, considering the variables cull coat method I-the Stepwise and the bout under analysis. The regression test denoted a lot of faint significance of the variables cull in represent to changeable reliant PGeral while that bold significance couple represent to changeable DEA. Invalid hypothesis test demonstrated meaningful differences among ten more efficients and the ten less efficients, in changeable DEA, Input and working capital. Through the arguments come in executives of the bank and managers of the units, perceived bold alignment of the DEA with the premises defended in those appointments.
Em um ambiente altamente competitivo e com escassez de recursos, os bancos nacionais tem focado a otimiza??o de suas aplica??es e capta??es. A utiliza??o de medidas, que venham a complementar as medidas financeiras, permitir? maior sustentabilidade lucrativa a essas corpora??es. Entretanto, muitas empresas que balanceiam suas medidas de desempenho financeiro com medidas diversas de desempenho, erram ao utilizar indicadores que somente apontam para a efic?cia, enquanto estes deveriam ser balanceados com os objetivos de alcan?ar a efici?ncia em suas opera??es. A efic?cia mede o que foi produzido em rela??o ao que foi planejado para ser produzido. A efici?ncia envolve o que poderia ser produzido e os insumos dispon?veis, em rela??o ao que poderia ser produzido. Este conceito passa a ser determinante nesse contexto altamente competitivo. Destaca-se como metodologia para mensura??o de performance, a metodologia de Data Envelopment Analysis (DEA). Que analisa, com objetivo de definir a efici?ncia t?cnica, por meio de modelagem matem?tica n?o-parametrica e programa??o linear, as mais diversas medidas de desempenho organizacional, sem necessidade de convers?o de suas unidades. Neste trabalho, ser? aplicada a metodologia DEA a indicadores balanceados do Balanced Scorecard (BSC) de uma dos maiores bancos nacionais, com o objetivo de definir unidades eficientes e ineficientes comparando com o score definido pela empresa analisada. Para tanto, analisou-se 50 ag?ncias do segmento de middle market, de uma mesma institui??o nacional, que ? classificada como um dos maiores bancos comerciais brasileiros. Este banco implantou o BSC em 2000, o segmento analisado possui seu BSC desde 2003. Para sele??o de vari?veis, com vistas ? melhoria da efici?ncia m?dia, aplicou-se m?todo de sele??o I-O Stepwise. Para manter o balanceamento desenhado pela ger?ncia do banco, utilizou-se m?todo de restri??o direta de pesos, os pesos consideraram a import?ncia de cada indicador definida no BSC. Compararam-se os resultados DEA com os resultados do BSC, bem como estes com os indicadores selecionados pelo m?todo I-O Stepwise. Aplicou-se teste de signific?ncia e correla??o aos resultados. Os testes de correla??o de Pearson e Spearman apontaram baixa correla??o entre os indicadores DEA e o Placar Geral do BSC, considerando-se as vari?veis selecionadas pelo m?todo I-O Stepwise e o per?odo sob an?lise. O teste regress?o indicou muito fraca signific?ncia das vari?veis selecionadas em explicar a vari?vel dependente PGeral, enquanto que forte signific?ncia para explicar a vari?vel DEA. O teste de hip?tese nula demonstrou diferen?as significativas entre as 10 mais eficientes e as 10 menos eficientes, em vari?veis DEA, Investimento e Capital de Giro. Considerando como premissas as discuss?es entre executivos do banco e gestores das unidades, percebeu-se forte alinhamento da DEA com as premissas apregoadas nesses encontros.

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Månsson, Stefan y Björn Nilsson. "Balanserat styrkort - En undersökning om modellens intresse i offentlig verksamhet". Thesis, Halmstad University, School of Business and Engineering (SET), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-2825.

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Balanserat styrkort (BSC) introducerades 1992 av Kaplan och Norton. Det mäter företags prestation ut fyra perspektiv och används för att överstätta eller länka strategin till mätbara mål. Vidare nämns att budgeten är på väg att bli mindre anförtrodd i företag och problem med den. BSC är vanligt förkommande i Sverige, det gäller större företag likväl som offentligverksamhet. Att undersöka huruvida BSC fortfarande är av intresse grundas av efter en jämförelse med budgetering. Problemformulering ställer frågan: Är balanserat styrkort på väg mot ett minskat intresse i offentliga verksamheter? Det undersöktes med en utgångspunkt ifrån hur arbetet med BSC ser ut, modellers mode och en jämförelse med kritiken som finns mot budget. Dessa tre delar tas upp i teorin, där vi även tar upp grunder för BSC.

För att svara på frågan gjorde vi intervjuer med personer som arbetar med BSC i olika typer av offentlig verksamhet. Vi undersökte även dokument, exempelvis årsredovisningar. Vi kom fram till att politikers enighet om användandet utav BSC är viktigt. Det för att förhindra avbrott vilket kan leda till försvårat återinförande i senare skede. BSC är en lämplig modell för offentlig verksamhet. BSC är inte på väg mot ett minskat intresse i offentlig verksamhet.

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Megová, Simona. "Hodnocení výkonnosti podniku". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224828.

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The dissertation aims on evaluating the performance of the selected production company and the subsequent implementation of the chosen method Balanced Scorecard, through which the company´s behaviour and attitude to the management process is directed, in order to enhance the performance on the market and to achieve an adequate financial stability.

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Nguyen, Ngoc Huong. "Establishing a Shared Services Centre in Prague- SAP BSCE Study Case". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72509.

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The Thesis is conducted based on analysis of a business shared service centre, all factors to consider before the establishment, its scope, model, and the most important is to see advantages as well as to realize the shortcomings of this kind of business model. The country which is analyzed is the Czech Republic; more particular is the city of Prague; and the company is SAP Business Service Centre of Europe (BSCE). In this Thesis, first of all, the PEST (Political, Economic, Social and Technology) environmental analysis has been conducted. The work continues with the SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis of the company SAP AG, from which, we can see that opening a SAP BSCE is a part of SAP strategy which supposes to benefit the company. In order to establish the BSCE, the SAP management board has to consider the factors such as Organization, People, Processes and IT Infrastructure. After analyzing approximately 20 cities in Europe, SAP has chosen Prague as the best mix of quality and costs factors. SAP BSCE covers the functions of Human Resource and Finance and Administration, which provide services to internal and external customers of many countries in Europe, Middle East, and Africa. SAP BSCE has brought back many advantages such as cost-savings, high quality service, business availability and flexibility, and business transparency and legal compliance. On the other hand, there are still many short-comings, such as the high turn-over rate of staff, difficulties in harmonization and standardization of processes and IT infrastructure, and how to prove the quality of service. Despite these challenges, SAP BSCE has put efforts into trying to overcome these problems. At the end of the Thesis, as per analysis of SAP financial results of business activities during the crisis, it is proven the setting up a shared service centre was a good decision of SAP and it paid off with the contribution to help SAP overcome the impacts of crisis.

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Forsyth, Robert Bruce. "A study of auto-anti-idiotypes to BSA". Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/27425.

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In order to study the idiotypic relationships between the antibody populations produced in different species during normal immune responses to ordinary protein antigens, we raised immune sera in mice and chickens using three protein antigens: Bovine serum albumin (BSA), keyhole limpet hemocyanin (KLH) and diphtheria toxoid (DT). An avidin-biotin ELISA was used to measure idiotypic binding between antibody populations from these sera. We found that the chicken sera contained auto-anti-idiotypes (AAI) against antigen specific antibodies which were present in the same serum and which co-purified with those antibodies on antigen-sepharose columns. These AAI were present in secondary response chicken anti-BSA serum at levels comparable to that of the anti-BSA antibody. The chicken AAI also react specifically with Ids in mouse anti-BSA serum. Mouse anti-BSA serum completely inhibited the binding between the chicken Id and AAI. This similarity between the idiotypes of whole populations of antibodies produced in two distantly related species, in the absence of any manipulation with idiotypic or anti-idiotypic reagents, suggests that the AAI detected in this way are internal image antibodies. It indicates there is positive selection for such auto-anti-idiotypes to be internal images.
Science, Faculty of
Microbiology and Immunology, Department of
Graduate

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Hecker, Dominic, Daniel Gloess, Peter Frach y Gerald Gerlach. "Electrospray ionization deposition of BSA under vacuum conditions". SPIE, 2015. https://tud.qucosa.de/id/qucosa%3A35187.

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Vacuum deposition techniques like thermal evaporation and CVD with their precise layer control and high layer purity often cannot be applied for the deposition of chemical or biological molecules. The molecules are usually decomposed by heat. To overcome this problem, the Electrospray ionization (ESI) process known from mass spectroscopy is employed to transfer molecules into vacuum and to deposit them on a substrate. In this work, a homemade ESI tool was used to deposit BSA (Bovine serum albumin) layers with high deposition rates. Solutions with different concentrations of BSA were prepared using a methanol:water (MeOH:H2O) mixture (1:1) as solvent. The influence of the substrate distance on the deposition rate and on the transmission current was analyzed. Furthermore, the layer thickness distribution and layer adhesion were investigated.

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Черниш, Ольга Василівна. "Застосування BSC для оцінки ефективності освітньої діяльності ВНЗ". Thesis, Фінансова рада України, 2017. https://er.knutd.edu.ua/handle/123456789/7475.

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Панченко, А. С. "Balanced scorecard (BSC) як ефективний інструмент управлінського аудиту". Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/47972.

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Мельник, В. О. "Реалізація конкурентної стратегії підприємства приладобудування на засадах BSC". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12532.

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У роботі досліджено основні підходи до вивчення дефініції "конкурентна стратегія" та вивчено процес формування конкурентної стратегії підприємства. Проаналізовано ринок приладобудування України з використанням методу п’яти конкурентних сил М. Портера. Сформовано збалансовану систему показників ТОВ «Телекомунікаційні технології»" та розроблено заходи з реалізації конкурентної стратегії підприємства.
The master thesis investigates the main approaches to study the definition of "competitive strategy" and studies the process of formation of competitive strategy of the enterprise. Author analyzed the instrument-making market of Ukraine using the method of five competitive forces of M. Porter. Author formed a balanced scorecard of the LLC "Telecommunication technologies» and developed measures to implement the competitive strategy of the enterprise.

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Vinc, Michal. "Implementácia KPI (metódou BSC) vo vybranom výrobnom podniku". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193946.

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This diploma thesis deals with implementation of key performance indicators by means of Balanced Scorecard in a selected manufacturing company. The aim of the thesis is to design a strategic map and propose key performance indicators based on Balanced Scorecard system which will lead to improved management of the company. Afterwards the outputs of the designed Balanced Scorecard are used for implementation of an initial Business Intelligence solution using currently available data of the company. The thesis is divided into theoretical part, which is introduced by research of available literature. Next the author describes approaches to business performance measurement, Balanced Scorecard itself and key performance indicators. In the practical part, the author performs a strategic analysis of the company and designs the Balanced Scorecard with key performance indicators for the company. In the second part of the practical part, implementation of the initial Business Intelligence solution in Qlikview application is described.

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Badia, i. Moragas Alba. "Implementation, development and evaluation of the gas-phase chemistry within the Global/Regional NMMB/BSC Chemical Transport Model (NMMB/BSC-CTM)". Doctoral thesis, Universitat Politècnica de Catalunya, 2014. http://hdl.handle.net/10803/284886.

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Air pollution is a serious issue that affects human health, the environment and the climate at levels from local to global scales. The main processes that affect air pollution levels are: emissions, chemistry, transport and deposition. Air quality models (AQMs) are mathematical tools that describe relevant physicochemical processes and quantify concentrations of air pollutants. Therefore, AQMs can be used to develop and detail measures taken to reduce air quality problems. Several AQMs are currently used and they have undergone a rapid evolution in recent years. Computer capacity has increased during the last decade enabling us to use higher spatial resolutions and more complex parameterizations schemes that resolve more complex atmospheric processes. Moreover, previous research has shown that the feedbacks between meteorology and chemistry are important in the context of many research applications. Therefore, this increase in computing power allows accurately simulate those feedbacks (online modelling). Online models are becoming more used in the atmospheric community. The NMMB/BSC Chemical Transport Model (NMMB/BSC-CTM) is being developed through an ongoing team effort at the Earth Sciences Department of the Barcelona Supercomputing Center (BSC). The main motivation for this thesis is to contribute in the development of a unified fully coupled chemical weather prediction system able to solve gas-aerosol-meteorology interactions within a wide range of scales on local to global domains that can be used in both operational and research applications. In this sense, the focus in this Ph.D. has been on the development and evaluation of the tropospheric gas-phase chemistry within the online Global / Regional atmospheric model NMMB/BSC-CTM. With the meteorological core NMMB as the starting point, different parameterizations of several atmospheric chemistry processes such as dry deposition, photolysis, wet deposition, gas-phase chemistry, and stratospheric ozone handling have been reviewed, implemented and evaluated during this Ph.D. thesis. A complete spatial, temporal and vertical model evaluation of the relevant chemical species using different observational data has been performed in this Ph.D. thesis. Observational data has included ground-monitoring stations, ozonesondes, satellite data, climatologies and, aircraft campaigns. This is the first time that the gas-phase chemistry of the NMMB/BSC-CTM has been evaluated on a regional and global scales over a full year. Concerning the model evaluation in the regional scale, we had the opportunity to participate in the Air Quality Model Evaluation International Initiative (AQMEII) Phase2 which aims to intercompare online coupled regional-scale models over North America and Europe. In this sense, we were participating in this initiative in the European runs with NMMB/BSC-CTM model. The model evaluations have shown a good agreement with observations. Overall, the model performance corresponds to state-of-the-art regional and global AQMs.
La contaminació de l’aire és un problema greu que afecta la salut humana i el medi ambient, tant a escala local com global. Els principals processos que concerneixen els nivells de contaminació de l’aire són les emissions, la química, el transport i la deposició. Els Models de Qualitat de l’Aire (AQMS) són eines matemàtiques que descriuen aquests processos fisicoquímics i quantifiquen les concentracions de contaminants de l’aire. Per tant, els AQMS es poden utilitzar per desenvolupar i detallar les mesures preses per reduir la mala qualitat de l’aire. Actualment, es fan servir diversos AQMS i aquests darrers anys han evolucionat molt ràpidament. La capacitat de la computació ha augmentat durant l’última dècada, i això ha fet possible una resolució espacial més bona i uns esquemes de parametritzacions més complexos que resolen més processos atmosfèrics. D’una altra banda, la investigació ha demostrat que els feedbacks entre la meteorologia i la química són certament importants en moltes aplicacions de recerca. Per tant, l’augment de la potència de càlcul permet simular acuradament aquests feedbacks (modelizació online). Els models online són cada vegada més utilitzats en la comunitat atmosfèrica. El NMMB/BSC Chemical Transport Model (NMMB/BSC-CTM) es desenvolupa gràcies a un esforç d’equip al Departament de Ciències de la Terra del Barcelona Supercomputing Center (BSC). La principal motivació d’aquesta tesi és contribuir al desenvolupament i a l’avaluació d’un sistema de predicció unificat que sigui capaç de resoldre les interaccions gas-aerosolmeteorologia dins un ampli rang d’escales, des de dominis locals a globals, i que pugui ser utilitzat tant en aplicacions operatives com d’investigació. En aquest sentit, el principal objectiu d’aquesta tesi doctoral és el desenvolupament i l’avaluació de la química troposfèrica en fase gasosa del model online global/regional NMMB/BSC-CTM. Utilitzant el nucli meteorològic NMMB com a punt de partida, diverses parametritzacions de processos químics atmosfèrics com ara la deposició seca, la fotòlisi, la química dels núvol, la química en fase gasosa i l’intercanvi d’ozó entre estratosfera i troposfera han estat revisats, implementats i avaluats durant aquesta tesi doctoral. S’ha dut a terme una avaluació completa a nivell espacial, temporal i vertical de les espècies químiques més rellevants mitjançant diverses observacions a escala global i regional. Aquestes observacions inclouen estacions a nivell de superfície, ozonosondes, dades de satèl.lit, climatologies i campanyes d’aeronaus. És la primera vegada que la química en fase gasosa de l’NMMB/BSC-CTM s’avalua a escala global i regional durant un any complet. Respecte l’evaluació del model a nivell regional, vam tenir l’oportunitat de participar en el projecte de l’Air Quality Model Evaluation International Initiative (AQMEII) Phase2. L’objectiu principal d’aquest projecte és la intercomparació de models online a escala regional sobre l’Amèrica del Nord i Europa. El nostre grup va participar en aquesta iniciativa sobre el domini europeu utilitzant el model NMMB/BSC-CTM. L’avaluació del model mostra una bona avinença amb les observacions. En general, els resultats del model es corresponen amb l’estat de l’art dels AQMS a escala regional i global.

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Lima, Mariana. "Síntese e caracterização de BaxSr1-xCoyFe1-yO3± para preparação de camada funcional do eletrodo catódico das células a combustível do tipo IT-SOFC". Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/85/85134/tde-15032018-105354/.

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A demanda mundial por energia elétrica é uma tendência crescente, desta maneira há necessidade de diversificar e buscar por novas matrizes energéticas. Insere-se neste contexto, as células a combustível de Óxido Sólido de Temperatura Intermediária (Intermediate Temperature Solid Oxide Fuel Cells - IT-SOFC), que converte diretamente a energia de reações químicas em água e em energia elétrica e também em energia térmica (calor). As células a combustível do tipo IT-SOFC por utilizarem materiais cerâmicos em sua concepção, são capazes de suportarem temperaturas até 800°C e sem perderem suas propriedades físicas, químicas, elétricas e microestruturais. O presente trabalho tem como objetivo a síntese e a caracterização do material particulado de BaxSr1-xCoyFe1-yO3±δ BSCF e de amostras cerâmicas (variando os valores de x iguais a 0,4; e 0,6), visando sua utilização para fabricação de componente catódico de IT-SOFC. O particulado de BSCF foi obtido por meio do método de complexação por EDTA Citratos, que consiste nas reações de estado sólido e reações em fase líquida. A caracterização do material particulado BSCF e amostras cerâmicas foram realizada por difração de raios X (DRX), Espectroscopia de raios X por energia dispersiva (EDS), Análise Química por Fluorescência de raios X (identificação dos elementos constituintes na composição), Análise de Microscopia Eletrônica de Varredura - MEV (observação de morfologia e do tipo de aglomeração das partículas), e Picnometria por Gás Hélio (medidas de densidade real) e BET. Os resultados da caracterização dos particulados para a confecção do material catódico do BSCF apresentaram adequados para fabricação de componente catódico de IT-SOFC. A rota de síntese se mostrou bastante viável e adequada para formar a estrutura cristalina perovskita cubica desejada, além da estequiometria final muito próxima da calculada. Em relação a densidade aparente do corpo cerâmico x = 0,4 foi o que apresentou menor valor, importante para um material catódico, já que menor densidade aparente, maior a quantidade de poros, no qual x=0,4 obteve 21,74% de porosidade, valor ideal para a passagem do fluxo de gás considerado pela literatura. Em relação a condutividade elétrica dos corpos cerâmicos BSCF 64 apresentou valor de 11,212 S.cm-1 na temperatura de 392°C, maior que BSCF 46 que foi de 9,041 S.cm-1. Embora não seja apenas esses valores responsáveis pelas propriedades de um bom condutor elétrico que, já que as três amostras mostraram um ótimo comportamento ôhmico, adequado para a utilização em Cac do tipo IT- SOFC. Por fim, a partir de todos os estudos e ensaios realizados neste trabalho, fica evidente que o óxido misto BaxSr1-xCoyFe1-yO3±δ, x= 0,4, obtém as propriedades adequadas para serem utilizados como material catódico de célula a combustível de óxido sólido de temperatura intermediaria.
The global demand for energy is a growing and irreversible tendency. Therefore, there is a need to diversify and search for new energetic matrixes. Intermediate Temperature Solid Oxide Fuel Cells - IT-SOFC are part of this context, which converts chemical energy directly in to water, electric energy and thermal energy (heat). IT-SOFC uses ceramic materials in their design, and as a result they are able to operate in temperatures up to 1073K (800°C) without losing their physical, chemical, electrical and microstructural properties. This present work aims the synthesis and characterization of BaxSr1-xCoyFe1-yO3±δ BSCF particulate matter and ceramic sample (x= 0.4 and 0.6), aiming their use for manufacturing IT-SOFC cathode components. The BSCF particulate wasobtained through the complexation method with EDTA - citrates. The characterization of the BSFC particulate and ceramic samples have been given by X-ray diffraction (XRD), X-ray fluorescence chemical analysis (identification of the components in the composition), Secondary Electron Microscopy - SEM (observation of morphology and type of agglomeration of the particles) and helium gas pycnometry (real density measurements). The results of the characterization of particulates used in the production of BSCF cathodes are appropriate for manufacturing IT-SOFC components. . In relation to the apparent density of the ceramic BSCF 46 was the one that presented the smallest value, important for a cathodic material since lower bulk density (where x = 0.4) obtained 21.74% porosity, an ideal value for the flow of gas considered in the literature. Regarding the electrical conductivity of the ceramic bodies, the value of BSCF 64 was the most adequate, overcoming 11,212 S.cm-1 at a temperature of 570°C. Although it is not only these values responsible for the properties of a good electric conductor since the three samples presented an optimum ohmic behavior, suitable for use in Cac of type IT-SOFC. Finally, from all the studies and tests carried out in this work, it is evident that the mixed oxide BaxSr1-xCoyFe1-yO3±δ, x = 0.4 obtain the necessary properties to be used as intermediate temperature solid oxide fuel cell cathode material.

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Lu, Huanghai. "Preparation and performance of BSCF-based Mixed Ionic-Electronic Conducting (MIEC) ceramics". Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/preparation-and-performance-of-bscfbased-mixed-ionicelectronic-conducting-miec-ceramics(bef05576-e133-4d72-825b-27d8982a2a8d).html.

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Preparation and performance of the perovskite-type barium strontium cobalt iron oxide (Ba_0.5 Sr_0.5 Co_0.8 Fe_0.2 O_(3-δ), BSCF) and its doped compositions were studied in this dissertation. Three transition metals (copper, nickel and niobium) were substituted into the parent BSCF at various ratios to create the formula Ba_0.5 Sr_0.5 (Co_0.8 Fe_0.2)_(1-x) M_x O_(3-δ) (0.02≤x≤0.30; M=Cu,Ni or Nb). Two synthetic methods (solid-state reaction and wet chemical co-precipitation) were developed for the preparation of starting powders. In the previous reports [1, 2], BSCF ceramics suffered from insufficient densification and severe cracking; these problems were resolved in this study by optimising the ceramic processing conditions. The phase transition sequences from starting powders to single-phase cubic perovskite were studied by SEM, XRD, TGA, EDS and Raman spectroscopy. The powders prepared by solid-state method were found to require higher calcination temperature to form pure perovskite phase, and an extra intermediate structure (Ba,Sr)Fe_2 O_4 was detected in the reaction sequence. The materials performance was examined from five aspects: thermal stability, chemical stability, oxygen permeability, electronic conductivity and mechanical performance. The secondary phases of thermal/chemical degradation were investigated, and a needle-like intragranular precipitate was originally discovered in this work. It was discovered that the niobium substitution could significantly improve BSCF’s thermal stability and chemical stability. The oxygen permeability and mechanical performance were also improved by niobium when the substitution ratios are small (< 10%). Although the electronic conductivity was lowered by niobium substitution as a trade-off, it does not become a drawback to restrict the materials’ potential applications as mixed ionic-electronic conductors (MIEC).Furthermore, the material system’s “composition - lattice structure - performance” relationships were systematically investigated in this work; the oxygen deficiency value (δ) and the average bond energy (ABE) were found to have strong correlations with the materials performance.

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Hvizdoš, Pavel. "Aplikace Balanced Scorecard jako nástroj řízení strategie společnosti Formy Tachov, s. r. o., divize Opravna". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11487.

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Práce se zabývá aplikací Balanced Scorecard (BSC) jako nástroje řízení strategie společnosti Formy Tachov, s.r.o., divize Opravna. Nejprve je provedena analýza úspěšnosti stávající strategie společnosti pomocí analýzy ekonomické výkonnosti společnosti jako celku i jejích divizí. Dále je provedena analýza tvorba hodnoty pro vlastníky společnosti pomocí nástroje INFA. Dále je v práci navržena nová strategie společnosti i jejích divizí. Strategie společnosti je říená pomocí systémového vyladění divizí se strategií společnosti na celoorganizační úrovni. Pro řízení strategií je navržen systém BSC cílů a indikátorů, dále jsou navrženy BSC stratgické mapy společnosti jako celku i jejích divizí.

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Carlsson, Emelie, Lotta Norrena y Cecilia Dorbell. "Kommunikationens roll vid implementering av Balanserat Styrkort : En studie om förbättrad kommunikation vid implementeringen". Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-10395.

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Abstrakt Titel: Kommunikationens roll vid implementering av Balanserat Styrkort -En studie om förbättrad kommunikation vid implementeringen Författare: Cecilia Dorbell, Emelie Carlsson och Lotta Norrena Handledare: Katrin Franander Institution: Institutionen för Industriell ekonomi, Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi, 15 högskolepoäng Syfte: Den här studien syftar till att förbättra samt ge en större förståelse för kommunikationen vid implementeringen av balanserade styrkort. Metod: Vi har genomfört en kvalitativ studie och undersökningen baseras på intervjuer gjorda bland fyra kommunala bolag i Sverige. Slutsatser: Studien leder fram till att ett samband identifieras mellan kommunikation, motivation och måluppfyllelse, samt mellan kommunikation, kultur och lärande. Detta samband kan användas för att förstå och förbättra kommunikationen vid implementering av balanserat styrkort.
Abstract Title: The role of communication when implementating the Balanced Scorecard -A study about improved communication when implementating the scorecard Authors: Cecilia Dorbell, Emelie Carlsson och Lotta Norrena Supervisor: Katrin Franander Department: Institution of Industrial Management, Blekinge Institute of Technology Course: Bachelor’s thesis in Business Administration, 15 credits Purpose: This study aims to improve and give better understanding about the communication when implementing the balanced scorecard. Method: We have conducted a qualitative study and the study is based on interviews with four municipal companies in Sweden. Results: The study concludes to a connection between communication, motivation and achievement, and between communication, culture and learning. This connection can be used to understand and improve the communication when implementing the balanced scorecard.

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Costa, Francisco Renato Vasconcelos ávila da. "Mapa estratégico baseado no BSC para uma instituição militar". Universidade Federal do Amazonas, 2011. http://tede.ufam.edu.br/handle/tede/3516.

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Made available in DSpace on 2015-04-22T22:10:28Z (GMT). No. of bitstreams: 1 Francisco Renato.pdf: 1545974 bytes, checksum: 0cf6a7772bc75157cba79b54753f8d0c (MD5) Previous issue date: 2011-11-08
Initiatives by government, organizations, and academic studies, show that it is possible to provide a qualitative leap in the services provided by public institutions. Greater application of knowledge, techniques and procedures adopted by the private sector, combined with community involvement initiatives of the servers can create an environment suitable for the process optimization, cost reduction and subsequent increase in quality of services rendered to society. The aim of this paper is to propose the development of a strategic map based on the Balanced Scorecard in a military facility in Brazil. Using comparisons with similar organizations and their strategic maps a analysis of the institution focused on BSC perspectives was possible to verify the respects in which there are difficulties for a future use of the BSC, and thus improvements in the existing organizational structure such as better training of managers and technicians in relation to the tools used in quality management and strategic planning and implementation of initiatives of staff involvement. In addition, a strategic map suitable for the reality of the organization was studied in order to guide the organization s professionals in order to more effectively fulfill the mission of this military unit.
Iniciativas por parte de governo e organizações, além de trabalhos acadêmicos, demonstram que é possível proporcionar um salto de qualidade nos serviços prestados pelas instituições públicas. Uma maior aplicação de conhecimentos, técnicas e procedimentos adotados pelo setor privado, aliada a iniciativas de envolvimento dos servidores pode criar um ambiente apropriado para a otimização de processos, redução de custos e consequente aumento da qualidade dos serviços prestados à sociedade. O objetivo geral deste trabalho é propor o desenvolvimento de um mapa estratégico baseado no Balanced Scorecard em uma instituição militar brasileira. Utilizando-se de comparações com mapas estratégicos de organizações similares e análise desta instituição à luz das perspectivas do BSC foi possível verificar os aspectos nos quais existem dificuldades em relação a uma futura utilização do BSC, e, desta forma, melhorias na estrutura organizacional existente tais como, melhor formação de gestores e técnicos no que tange às ferramentas empregadas em gerenciamento de qualidade e de planejamento estratégico e implantação de iniciativas de envolvimento da equipe foram propostas. Além disto, um mapa estratégico adequado à realidade da organização estudada foi de forma a orientar os profissionais no sentido de cumpri com maior efetividade a missão da referida unidade militar

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Duarte, Jorge Carlos da Silva. "O BSC aplicado nas escolas-fazenda da Fundação Bradesco". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/24507.

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No mundo globalizado dos negócios vem à tona a estratégia como elemento-chave na consistência e no processo de tomada de decisões em empresas de diferentes setores da economia. As pesquisas sobre ferramentas gerenciais realizadas pela consultoria Brain & COmpany (HSB, n.6, p.56) coloca o Balanced Scorecard (BSC) entre as 25 ferramentas mais populares nas empresas contemporâneas. O BSC, na verdade, revolucionou o meio empresarial nos últimos anos, favorecendo a análise de resultados além da dimensão financeira, ou seja, sob a ótica também dos processos internos, clientes e do aprendizado e crescimento. As propriedades agropecuárias, por sua vez, também precisam ser administradas de forma efetivamente empresarial com estabelecimento de estratégias que, interligadas com os diferentes sistemas operacionais agrícola e/ou pecuário, favoreçam as mensurações mais eficazes dos resultados, organizando as ações para que ocorra um aumento da produção, da produtividade e da lucratividade. Esta Dissertação de Mestrado relata o estudo de caso sobre a aplicação do BSC em duas fazendas da Fundação Bradesco, localizadas nos municípios de Miranda/MS e Formoso do Araguaia/TO. Como resultados das metas desafiadoras preconizadas no mapa estratégico do BSC dessas fazendas, houve incremento da produtividade do setor pecuário com redução nos índices de mortalidade: 1,31% na bovinocultura de corte, 5,63% na bovinocultura de leite, 1,25% na avicultura, 0,54% na suinocultura. Também houve aumento no rendimento de carcaça dos animais abatidos nessas fazendas: 6% em bovinos de corte, 2,56% em frangos, 1,62% em suínos. Houve ainda redução de 6,33% nos casos de mastite bovina no período analisado. Pela análise dos resultados desse estudo de caso, foi possível concluir que o BSC mostrou-se uma ferramenta eficiente e passível de ser implementada em propriedades agropecuárias na medida em que propiciou alinhamento da estratégia com as operações, resultando na melhoria dos processos gerenciais e produtivos das fazendas analisadas. Pode-se afirmar também que a sua forma de implementação seguiu os princípios preconizados por Kaplan e Norton e não diferiu da forma como já foi adotado com sucesso em empresas dos setores industrial e de serviços.
In world economic business it emerges the strategy as a key element in the consistence and in the process of deciding in companies of different economic sections. Researches about managing tools realized by Brain & COmpany (HSB, n.6, p.56) points that Balanced Scorecard (BSC) is among the twenty-five most popular contemporaneous company. Actually, BSC revolutionizes the business environment in the last years, once it aids the outcomes analysis besides the financial vision, that is, it also supports internal process, clients, learning and development. The agriculture and cattle breeding proprieties also need to be administrated in an effectively business way, establishing strategies which are interlinked with different systems. These interlinked strategies aid effectively to measure the results, organizing actions in order to increase production, productivity, and profitability. So, this thesis mentions a case study about the application of BSC in two Fundação Bradesco’s farms, whose location is in Miranda/MS and Formoso do Araguaia/TO. As outcomes of the challenging goals approved in the strategic BSC map of these farms, it was noticed that there was increasing of productivity in the cattle breeding section with a decreasing of mortality: 1,31% in the cattle for slaughter; 5,63% in the cattle for milk; 1,25% in the aviculture; 0,54% in the swine culture. Furthermore, there was a carcass increasing of killed animals in these farms: 6% in the cattle for slaughter; 2,56% in the chicken; 1,62% in swine. Besides, there was a decreasing of 6,33% in the cases of cattle mastitis in the analyzed period. By the outcomes analyses of this case study, it is possible to conclude that BSC is an efficient tool and it is possible to be implemented in agriculture and cattle breeding proprieties in the way that it provides an arrangement of the strategies together the operations, which results in improvement of the managing and productive processes in the analyzed farms. It is also possible to say that its way of implementation follows the principles approved by Kaplan and Norton, and it was not different of the way as it was already successfully adopted in industrial and service companies.

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Рябенков, О. В. "Впровадження системи BSC та KPI в фінансовий менеджмент підприємства". Thesis, Сумський державний університет, 2012. http://essuir.sumdu.edu.ua/handle/123456789/30230.

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Система бюджетування забезпечує достатньо високий контроль за надходженням та витрачанням коштів підприємства та створює досить жорсткі умови управління діяльністю, коли основним критерієм ефективності виступає досягнення планового показника. Даний показник, в свою чергу, являє собою синтез закладених нормативів і прогнозних обсягів виробництва та реалізації продукції. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/30230

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Gouveia, Duarte Domingos. "Influência da oxidação da BSA na sua digestão proteolítica". Master's thesis, Universidade de Aveiro, 2012. http://hdl.handle.net/10773/11360.

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Mestrado em Bioquímica - Métodos Biomoleculares
As modificações oxidativas em proteínas são processos comuns em organismos aeróbios. A compreensão dos processos envolvidos na iniciação e desenvolvimento destas modificações, assim como da sua natureza, poderá contribuir para a elucidação do processo de envelhecimento, assim como de algumas patologias a ele associadas. A análise de proteínas oxidadas é comummente feita com base em técnicas proteómicas de identificação e quantificação utilizando a espectrometria de massa. A identificação é feita normalmente utilizando a análise dos péptidos resultantes de digestões proteolíticas das proteínas. No entanto, existem muitas limitações impostas pelas modificações oxidativas na utilização destas técnicas. De entre elas, a digestão enzimática a que as proteínas são sujeitas antes da análise por MS, representa talvez a que necessita de mais atenção. A ocorrência de clivagens falhadas poderá levar à impossibilidade de efetuar identificações e quantificações eficazes. Neste trabalho pretendeu-se avaliar a influência que a oxidação da albumina do soro bovina (BSA) teria na sua digestão proteolítica. Para tal procedeu-se à oxidação da BSA recorrendo-se à reação de Fenton durante vários tempos de incubação. Analisou-se posteriormente o grau de oxidação avaliando as concentrações de proteína por SDS-PAGE, os níveis de carbonilos em solução por espectrofotometria e na banda da BSA por Western Blot. A eficiência da digestão proteolítica foi avaliada por espectrometria de massa com base nas taxas de cobertura obtidas em pesquisas dos espectros em bases de dados. No final, concluiu-se que a proteína sofre uma fragmentação crescente ao longo do processo de oxidação, em consonância com um aumento crescente dos níveis de carbonilos. Pela análise da eficiência da digestão, não se verificaram diferenças entre as digestões de amostras não oxidadas e oxidadas, levando-nos a concluir que a oxidação da proteína não influencia a sua digestão com tripsina ou proteinase K.
Protein oxidative modifications are a common process in aerobic organisms. The comprehension of the processes involved in the initiation and development of these modifications can give us better insights of some common pathologies associated with the aging process. The analysis of oxidized proteins is normally based on mass spectrometric proteomic methodologies. The identification is performed with a shotgun strategy, where the protein mixture is submitted to proteolysis and the resulting peptides are analysed on a mass spectrometer. However, caution should be taken in applying these techniques in the field of protein oxidation. Oxidative modifications impose several limitations to protein identification and quantification due to the several structural and chemical modifications that occur. The enzymatic proteolysis applied before MS analysis is probably the step where one has to be especially careful, due to the occurrence of missed cleavages that difficult an efficient quantification. In this work, it was evaluated the efficiency of the proteolytic digestion with trypsin and proteinase K on oxidized bovine serum albumin (BSA). The protein was submitted to a metal-catalysed oxidation system for several incubation periods and the extent of oxidation was analysed by determining its concentration on SDS-PAGE, and the carbonyl levels by spectrophotometry and Western blot. In order to evaluate the digestion efficiency a mass spectrometry analysis based on sequence coverage of the protein after database search was carried out. We concluded that the protein suffers fragmentation during the oxidative reaction along with a substantial raise of amino acid residues side chain carbonyl levels. The digestion efficiency of the control and oxidized sample was similar, leading us to conclude that the oxidative state of the protein wasn’t an obstacle to the proteases.

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Malá, Kateřina. "Dynamický BSC a strategické mapy jako nástroj firemní komunikace". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198093.

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Balanced Scorecard (BSC) is one of the current methods of strategic management and planning. Unlike some methods are focused on non-financial measures, when their connection with financial indicators leads to more efficient management of business performance. Dynamic BSC is one of the modifications of the BSC method, which uses elements of system dynamics and system thinking, for its optimization. One of the elements that are used in conjunction with this method, the strategy maps, which is used to visualize the interdependence of goals and metrics between basic BSC perspectives (financial , customer , internal processes , learning and growth). Balanced Scorecard and strategy maps can also serve as a tool for communicating critical information in enterprise-wide breadth. This use allows employees at lower levels of management to be informed about the objectives of the company, and their specific involvement to achieve them (their contribution to strategic , tactical and operational objectives ). The contribution of the thesis is the exploration and subsequent evaluation , which is the awareness and use of methods Balanced Scorecard and strategy maps to support communication and awareness in enterprises.

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Sá, Antonio Wellington Lima de. "Fabricação e caracterização de filmes automontados de PAH/BSA". reponame:Repositório Institucional da UFABC, 2010.

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Gelová, Jana Bc. "Aplikace integrovaného modelu managementu a návrh Balanced Scorecard v organizaci". Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1698.

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Analýza společnosti poskytující služby za pomoci integrovaného modelu managementu organizací. Na základě závěrů této analýzy byl vytvořen návrh Balanced Scorecard pro danou organizaci. Hlavním posláním práce je v rámci procesu implementace Balanced Scorecard navrhnout vhodná opatření, která by vedla nejen ke zvýšení výkonnosti firmy, ale umožnila i její průběžné měření a vyhodnocování.

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37

Al, Thunaian Saleh Abdulrahman. "Exploring the use of the Balanced Scorecard (BSC) in the healthcare sector of the Kingdom of Saudi Arabia : rhetoric and reality : evaluate understanding the five perspectives of the BSC : evaluating the understanding of linkage between the BSC and strategy of the hospital : the reality of the implementation of BSC in KFSH". Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/6290.

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This thesis aims to evaluate the implementation of the Balanced Scorecard (BSC) based on a case organization; the King Faisal Specialist Hospital and Research Centre (KFSH-RC). The study is an exploratory investigation. Understanding BSC perspectives is important for academic comprehension and is crucial for successful implementation. BSC at KFSH-RC includes five main perspectives: Quality of Care; Medical Care; Employees; Financial; and Education and Research (learning and growth). The thesis tackles two main anecdotal, practice-based arguments: BSC helps achieve business strategy, and the implementation of BSC has often fallen short of the assertions made about its potential for impact. A case study with a triangulation approach is justified and pursued. This study contributes to the literature in different ways. The application of the BSC has received limited attention in healthcare organisations in general, and in the Middle East and North Africa (MENA) in particular, and may be one of the first to explore such issues, across management and professional groups, to research BSC in the healthcare organisation in the KSA. It distinguishes between the understanding of financial and non-financial perspectives; and the researcher has developed a conceptual framework, which reflects the main elements of BSC implementation. Quantitative data analysis from the case study indicates that staff members at the KFSH possess only a shallow understanding of various BSC perspectives. The study revealed a consistent lack of understanding of BSC by the department employees, due to their lack of interest. The results show that performance measures following the implementation of BSC created no significant improvement. It also confirms that even some senior managers face difficulties understanding BSC perspectives. The qualitative-based findings indicate that the level of understanding of BSC for clinical services is not significantly different from that for non-clinical services; staff members of the KFSH resist the implementation of BSC in the early stages; and there is 'autocratic' leadership style at the KFSH inhibited the flow of information. The power distance and autocratic leadership style, in combination with an inadequate launch of BSC, fail to follow the implementation steps recommended by both Kaplan and Norton (2001a) and Kotter (1996). These organisational dynamics, it will be argued, are understated in the original BSC methodology, a view consistent with the findings of Woodley (2006) and may be especially so in environments with strong professional norms such as hospitals. The implications for the study and practice of non-profit organisations wishing to adopt methodology developed initially in a commercial context, is considered.

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38

Al, Thunaian Saleh A. "Exploring the use of the Balanced Scorecard (BSC) in the healthcare sector of the Kingdom of Saudi Arabia: Rhetoric and reality. Evaluate understanding the five perspectives of the BSC. Evaluating the understanding of linkage between the BSC and strategy of the hospital. The reality of the implementation of BSC in KFSH". Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/6290.

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This thesis aims to evaluate the implementation of the Balanced Scorecard (BSC) based on a case organization; the King Faisal Specialist Hospital and Research Centre (KFSH-RC). The study is an exploratory investigation. Understanding BSC perspectives is important for academic comprehension and is crucial for successful implementation. BSC at KFSH-RC includes five main perspectives: Quality of Care; Medical Care; Employees; Financial; and Education and Research (learning and growth). The thesis tackles two main anecdotal, practice-based arguments: BSC helps achieve business strategy, and the implementation of BSC has often fallen short of the assertions made about its potential for impact. A case study with a triangulation approach is justified and pursued. This study contributes to the literature in different ways. The application of the BSC has received limited attention in healthcare organisations in general, and in the Middle East and North Africa (MENA) in particular, and may be one of the first to explore such issues, across management and professional groups, to research BSC in the healthcare organisation in the KSA. It distinguishes between the understanding of financial and non-financial perspectives; and the researcher has developed a conceptual framework, which reflects the main elements of BSC implementation. Quantitative data analysis from the case study indicates that staff members at the KFSH possess only a shallow understanding of various BSC perspectives. The study revealed a consistent lack of understanding of BSC by the department employees, due to their lack of interest. The results show that performance measures following the implementation of BSC created no significant improvement. It also confirms that even some senior managers face difficulties understanding BSC perspectives. The qualitative-based findings indicate that the level of understanding of BSC for clinical services is not significantly different from that for non-clinical services; staff members of the KFSH resist the implementation of BSC in the early stages; and there is ¿autocratic¿ leadership style at the KFSH inhibited the flow of information. The power distance and autocratic leadership style, in combination with an inadequate launch of BSC, fail to follow the implementation steps recommended by both Kaplan and Norton (2001a) and Kotter (1996). These organisational dynamics, it will be argued, are understated in the original BSC methodology, a view consistent with the findings of Woodley (2006) and may be especially so in environments with strong professional norms such as hospitals. The implications for the study and practice of non-profit organisations wishing to adopt methodology developed initially in a commercial context, is considered.
Minister of Higher Education, Dr. Khalid Al-Angari (Saudi Arabia)

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Gočová, Zuzana. "Attitudes of young people towards CSR activities of companies: Case of SAP BSCE". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198692.

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This diploma thesis focuses on phenomena of corporate social responsibility. The thesis is divided into two parts. The theoretical part is dedicated to definition of CSR and its historical development starting at the beginning of the 20th century up to the 21st century and modern characteristics of the concept. Thesis further introduces the link between CSR and competitive advantage, its effect on attractiveness of the company and Generation Y. Practical part of this thesis is dedicated to analysis of attitudes of young job seekers towards CSR activities of companies and whether companies' CSR initiatives have an effect on their choice of employer.

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40

Magnuson, Martin y Rommel Narváez. "Developing a Balanced Scorecard model for Volvo Information Technology : A new strategy for the integration unit". Thesis, Chalmers University of Technology and Gothenburg School of Economic and Commercial Law, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-112251.

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In recent years, the area of financial control of companies has developed substantially. Traditionally, companies were using budget and simple product calculation but today companies need complementary methods for control in a broad perspective. Among these methods, the Balanced Scorecard has developed as a tool to meet the needs for financial control and measurement systems. The aim of the Balanced Scorecard is to increase the efficiency of companies both in the long and short time-perspectives by controlling, measuring, and implementing the results of a specific strategy. Today, many companies suffer from internal problems associated with a lack of strategy in the integration of different departments. It is important for the business process to focus on obtaining favourable conditions for creation of new products and services, for increasing quality while reducing the costs by rationalization and simplification, and for reaching a faster delivery in terms of lead time. In order to become top of the line in the area of integration, Volvo IT has decided to perform an integration project incorporating a Balanced Scorecard. The main objective for this thesis is to develop a proposal for the Balanced Scorecard, and to identify the critical factors for success and the corresponding strategic measures. The Balanced Scorecard methodology can be used to monitor and balance the whole company, as well as individual divisions, both on the long- and short-term time perspectives. At Volvo IT the vision is to be regarded as the ideal IT supplier among its customers. For Volvo IT we found that the following four perspectives are suitable: the financial, customer, internal, and development perspectives. These perspectives can be applied to processes and activities at all divisions and levels of the company where it is judged to be useful. The idea is that everyone in the organization should know exactly what he or she should be working on for increasing the efficiency both at the level of the own division and for the company as a whole. To reach its vision, the strategy of Volvo IT is to develop a profound competence in the area of integration. Since introducing a Balanced Scorecard into an organization is a rather demanding project that normally takes one to two years, we have limited our work to create a proposal for Volvo IT. The design of the Balanced Scorecard also needs to be discussed in detail on the different levels at the company before the actual implementation. For the implementation phase, patience and flexibility is a prerequisite in order to obtain acceptance and understanding on all levels in the organization. Moreover, the use of a Balanced Scorecard is a dynamic process, where modifications are made regularly as internal and external conditions of the company are changing. We recommend Volvo IT to use the Balanced Scorecard, as described in this thesis, as a starting-point for the implementation phase. Based on the information obtained from our research interviews with key personnel, we have identified several critical factors for success and the corresponding strategic measures. We believe that introducing the Balanced Scorecard will be useful for the integration project at Volvo IT, strengthening the company with respect to future challenges.

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Marcelino, Carmen Lúcia Nunes. "Segurança de informação na estratégia empresarial - BSC: estudo de caso". Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2014. http://hdl.handle.net/10400.26/6658.

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Sistemas de Informação Organizacionais
Vivemos na era da informação e é com base nesta que são tomadas importantes decisões, mas nem sempre lhe é dada a devida importância enquanto recurso estratégico, descurando-se também a área de segurança de informação. A informação é essencial e conduz à aquisição de vantagens competitivas por parte das organizações, o que implica impreterivelmente garantir a sua segurança. Com este trabalho académico pretendeu-se aferir a importância da segurança de informação na prossecução dos objetivos estratégicos de determinada empresa, cujo desempenho foi medido recorrendo ao Balanced Scorecard (BSC), com a respetiva definição de indicadores e ações a tomar para alcançar a visão definida pela empresa. O BSC foi precedido do mapa estratégico que levou em consideração os objetivos estratégicos, a missão, a visão e valores da entidade alvo de estudo, estabelecendo relações causa-efeito entre os vários objetivos das quatro perspetivas, dando especial ênfase à vertente de segurança de informação. O estudo teve em linha de conta as boas práticas dos principais referenciais de segurança de informação, nomeadamente a ISO/IEC 27002:2013, que apresenta uma vasta lista de controlos a verificar para que um sistema de gestão de segurança de informação (SGSI) se considere bem implementado. Como metodologia, recorreu-se à revisão de literatura através da qual se pretendeu evidenciar o estado de arte dos temas abordados, recorrendo tanto a fontes internas como externas. Aplicou-se também o estudo de caso realizado acerca da empresa Motor, procedendo à recolha de materiais empíricos por observação direta e por entrevista. Através da sua análise pôde-se concluir que a empresa reconhece a importância da informação enquanto recurso intangível de suma importância na prossecução dos seus objetivos. Como tal, o valor da segurança de informação é também reconhecido, já que aplica a maior parte dos controlos da norma ISO 27002:2013 adequados à estratégia. No entanto, será necessário dar maior atenção à sensibilização/formação dos funcionários acerca da temática da Segurança de Informação. Os tempos são extremamente competitivos e muito facilmente os competidores poderão tentar explorar as imperfeições da informação, tornando-a numa arma letal a nível estratégico. É cada vez mais crucial que a informação crítica de negócio seja protegida.
Abstract: We live in the information age and important decisions are taken based on that, but it is not always given due importance as a strategic resource, neglecting also the information security area. Information is essential and leads to competitive advantages acquisition for organizations, which implies imperatively ensure their safety. With this academic work was intended to approach the Information Security importance in the company strategic goals achievement, whose performance was measured using the Balanced Scorecard, which was preceded by the strategic map including the respective indicators and actions taking to achieve the company´s vision. The BSC was preceded by the strategic map, which considered the company strategic goals, mission, vision and values and established cause-effect relations between the several four perspectives goals, emphasising the security information dimension. The study considered the principal security information good practices, such as ISO/IEC 27002:2013, that includes a large controls list to verify in order to guarantee a good Security Information System Management implementation. It was used as a methodology, not only the literature review in these areas, which was intended to show the state of art about the topics, using both internal and external sources, but also the Case Study applied to the company "Motor", using the collection of empirical materials through direct observation and interviews. Through its analysis it was concluded that the company recognize the information importance as intangible resource in achieving its strategic objectives. The information security value is also recognized in the organization, which applies most part of the ISO 27002:2013 controls according to its strategy. However, it will be necessary to give more attention to the employees training/ awareness in security information thematic. The circumstances are extremely competitive and rivals easily could try to explore the information imperfections, making it a lethal weapon on the strategy significance. The business critical information should be more and more protected.

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Guedes, Raquel Sueli de Oliveira Miguel. "Modelo conceitual para desenvolvimento de arquitetura de negócios utilizando BSC". Instituto Tecnológico de Aeronáutica, 2006. http://www.bd.bibl.ita.br/tde_busca/arquivo.php?codArquivo=366.

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O alinhamento entre Tecnologia da Informação ou TI e os objetivos e estratégias do Negócio tem sido apontado como fator primordial para que as organizações obtenham sucesso na priorização de projetos de TI. Algumas pesquisas têm demonstrado que as organizações que adotam a Arquitetura Empresarial desenvolvem um plano tecnológico para direcionar as decisões e investimentos em TI de acordo com os requisitos do negócio e tendências do mercado. A proposta desta dissertação é apresentar um modelo conceitual para desenvolvimento de um dos quatro domínios que compõem a Arquitetura Empresarial, a Arquitetura de Negócios. O modelo faz o levantamento de informações que são consideradas essenciais para descrever o estado atual da organização em termos de produtos e serviços e analisa através de medidas determinadas pelo Balanced Scorecard quais processos necessitam de melhorias. Esta análise dá subsídios para a elaboração de um plano estratégico de TI que alinhe projetos futuros às reais necessidades e objetivos da organização. A aplicação desse modelo é ilustrada através de um estudo de caso implementado na Pró-Reitoria de Pós-Graduação e Pesquisa do ITA - Instituto Tecnológico de Aeronáutica - uma instituição federal de educação e pesquisa científica e tecnológica.

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Costa, Mafalda Chambino da Silva e. "Nível de implementação do BSC nos hospitais : o caso português". Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10505.

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Mestrado em Ciências Empresariais
A sobrevivência das organizações no longo prazo depende da sua adaptação às alterações ocorridas no ambiente organizacional. Começando pela inclusão de indicadores não financeiros e pelo foco nas actividades críticas. O BSC como sistema de gestão estratégica permite a disposição de vários indicadores em quatro perspectivas. Este estudo empírico, exploratório e descritivo, pretende averiguar os sistemas de gestão estratégica e os indicadores utilizados nos Hospitais, estabelecendo o grau de implementação do BSC. Concluímos que a utilização e o grau de implementação do BSC são reduzidos contrastando com o TdB nos Hospitais.
The long-term survival of organizations depends on its adaptation to changes in the organizational environment. Starting with the inclusion of non-financial indicators and the focus on critical activities. The BSC as a strategic management system enables the provision of various indicators in four perspectives. This empirical, exploratory and descriptive study, seeks to ascertain the strategic management systems and indicators used in hospitals, establishing the degree of implementation of the BSC. We conclude that both, the use and the degree of implementation of the BSC are reduced in contrast with the TdB in hospitals.

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Zorzi, Adriane. "Explorando interfaces entre as ferramentas BSC e metodologia MCDA-C". Florianópolis, SC, 2007. http://repositorio.ufsc.br/xmlui/handle/123456789/89699.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.
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A inexistência de um procedimento sistematizado para avaliar o desempenho global do Setor de Contabilidade de uma Entidade Fechada de Previdência Complementar originou este trabalho. Nesse contexto, deseja-se identificar como avaliar o desempenho do referido setor de forma a contemplar aspectos como: o ambiente globalizado e complexo; múltiplos aspectos simultâneos; visão sistêmica; periodicidade; e comunicação nivelada entre os decisores. O estudo, de caráter exploratório e empírico, propõe a construção de um modelo de avaliação de desempenho, com base na interação entre a ferramenta Balanced Scorecard e a metodologia Multicritério de Apoio à Decisão Construtivista. O trabalho justifica-se devido à necessidade da entidade em estudo de oferecer excelentes serviços a seus clientes, o que só pode ser alcançado com uma gestão adequada dos recursos disponíveis. A partir da análise da realidade da 'Entidade A' foi construído o modelo de gestão que possibilitou avaliar localmente o desempenho do setor de contabilidade, identificando os pontos fortes e fracos, além de permitir a avaliação global da situação atual do setor de contabilidade, considerada pouco favorável, face à obtenção de 46 (quarenta e seis) pontos. Em decorrência desse cenário e em consonância com as premissas do BSC e da metodologia MCDA-C, recomenda-se a implementação de ações de melhoria que poderão alavancar o desempenho. Diante disso, observa-se que a interação dessas duas metodologias foi proveitosa e proporcionou o alcance do objetivo estabelecido. Observa-se também que o uso de modelos para avaliar o desempenho são úteis no que diz respeito ao auto-gerenciamento das organizações.

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Cimino, Julio Cezar da Silva. "Procedimento para implantação do Balanced Scorecard (BSC) em pequenas empresas". Florianópolis, SC, 2004. http://repositorio.ufsc.br/handle/123456789/101551.

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Dissertação (Mestrado) - Universidade Federal de Santa Catarina, Centro Tecnologico. Programa de Pós-graduação em Engenharia de Produção
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O presente trabalho tem como objetivo apresentar um procedimento para a implantação do Balanced Scorecard em pequenas empresas. A principal razão, para o desenvolvimento do BSC, é aumentar as chances de sucesso e de sobrevivência das pequenas empresas em um ambiente competitivo. Grandes empresas, usualmente, medem seu desempenho a fim de aperfeiçoar seus atuais negócios, bem como, para ampliar suas atividades. Esta mesma necessidade de controlar e conhecer melhores limites e possibilidades faz parte, também, do ambiente das pequenas empresas. Os principais estudos desenvolvidos a respeito da implantação do Balanced Scorecard estão voltados para as grandes organizações e suas características; tendo servido de base para o desenvolvimento de uma proposta, com os mesmos instrumentos estratégicos, que pudesse atender às necessidades de uma empresa de pequeno porte. A partir dos estudos sobre as características das pequenas empresas e do Balanced Scorecard, pôde-se criar um procedimento aplicável às empresas de pequeno porte e, ainda, traduzir, na prática, a utilização de tal procedimento a fim de mostrar os benefícios que o BSC pode trazer para estas organizações.

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Violino, Giulia <1991&gt. "La valutazione della performance dei musei. Modello integrato BSC-DEA". Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7875.

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"Questo lavoro pone le sue radici nella ricerca di una spiegazione all'insoddisfazione dei visitatori di fronte all'immenso patrimonio storico-artistico italiano. Considerando come causa maggiore la cattiva gestione delle organizzazioni culturali peninsulari, si è ragionato sui cambiamenti apportati dal New Public Management al settore culturale. Questo approccio economico-manageriale conduce ad una gestione più efficacie ed efficiente. Ci si è in seguito soffermati sul concetto di azienda-museo, un ibrido di economia e cultura che dispone di una particolare catena del valore e ha precise responsabilità. A questo punto, sono stati approfonditi in particolare due sistemi per la valutazione della performance con una buona applicabilità al settore museale: la Balanced Scorecard e la Data Envelopment Analysis. Queste metodologie vengono descritte valutandone la struttura e confrontando i metodi applicativi, nonché illustrando alcuni casi di letteratura particolarmente esemplificativi. Obiettivo finale dell'elaborato è considerare l'integrazione tra questi due approcci, proponendo un modello applicabile al settore museale e verificandone la fattibilità con uno studio su alcuni musei internazionali.”

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Wang, Li. "Study of sintering behaviours and mechanical properties of barium strontium cobalt iron oxide ceramics". Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/study-of-sintering-behaviours-and-mechanical-properties-of-barium-strontium-cobalt-iron-oxide-ceramics(cefae647-0ab8-4f69-9aa6-f91c6aa8239e).html.

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The thesis studies the sintering behaviours and mechanical properties of perovskite-structured Ba0.5Sr0.5Co0.8Fe0.2O3-δ (BSCF) ceramics. The sintering behaviours of BSCF are studied by sintering BSCF powder using a series of sintering temperatures and dwell times. Under all circumstances, only a cubic perovskite structure is identified in as-sintered samples. The relative density of BSCF increases with increasing sintering temperature and dwell time, but shows a more significant increase with increasing temperature. While the grain size increases with increasing sintering temperature and dwell time, it is found that the increasing temperature contributes much more significantly than increasing dwell time in grain growth. The shape of grain size distribution profile is independent of sintering temperature and dwell time, but the profile shifts with different sintering conditions. The grain maintains an aspect ratio of 1.8 irrespective of sintering conditions. Similar findings are also made on the Ni-doped BSCF, but it is found that Ni doping inhibits the grain growth and retards the densification of BSCF while it has little influence on the grain size distributions and grain aspect ratio distributions. The grain growth exponent (n) and apparent activation energy (Q) are also systematically studied. It is found that grain boundary diffusion is the dominant controlling mechanism for BSCF while both grain boundary and lattice diffusions are the equally dominant controlling mechanisms for BSCF-Ni8. The fracture stress of BSCF is measured by both three-point and ring-on-ring bending tests at room and high temperatures. The fracture stress determined by three-point bending tests is consistently higher than that value measured by ring-on-ring tests for a given temperature. By utilising Weibull statistics a close prediction is made of the three-point values from the ring-on-ring values. Compared with the Young’s modulus of BSCF obtained from three-point bending tests between RT and 800 °C, the values determined from ring-on-ring tests shows a fairly good agreement. However, the Young’s modulus measured by both bending tests is lower than that value determined by micro-indentation tests. Hardness and fracture toughness are independent of grain size and grain orientation. Porosity is the dominant factor in Young’s modulus, hardness and fracture toughness of BSCF. The intrinsic hardness, intrinsic Young’s modulus and intrinsic fracture toughness of BSCF are also determined. The subcritical crack growth (SCG) of BSCF is also studied using constant load method at RT and constant stress rate method at 800 °C. It is found that that BSCF is not susceptible to SCG at RT but becomes relatively sensitive to SCG at 800 °C. The results are subsequently used as a basis for a strength–probability–time (SPT) lifetime prediction. Ni doping increases the Young’s modulus, hardness and fracture toughness of BSCF determined micro-indentation tests at RT. Both hardness and Young’s modulus show a non-monotonic trend with Ni doping content, which is attributed to the porosity and secondary phase. The intrinsic hardness, intrinsic Young’s modulus and intrinsic fracture toughness of 8 mol% Ni-doped BSCF are determined. Dopants have little influence on grain orientation and the distribution of grain boundary misorientation angles of BSCF.

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48

Nilsson, Åsa y Linda Rhim. "Avveckling av Balanced Scorecard - En förklaring till avveckling av etablerade BSC". Thesis, Kristianstad University College, Department of Business Administration, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4048.

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Vårt syfte med uppsatsen är att tillföra kunskap om vad det är som gör att ansvariga i en organisation väljer att avveckla Balanced Scorecard (BSC) när det är under drift.

Vi har genomfört fem intervjuer med respondenter i olika organisationer för att försöka förklara varför de ansvariga i organisationen väljer att avveckla ett BSC under drift.

I vår avslutande figur har vi visat att avveckling av BSC finner sin grund i tre olika stadier som påvisar att BSC avvecklas. Det är inte enbart i implementeringen som BSC avvecklas, utan även i den föregående fasen och framförallt under driften av BSC. Den föregående fasen som vi valt att kalla förutsättningarna syftar på det som rådde vid införandet, det vill säga den kunskap och information som de ansvariga hade innan de började implementera BSC.

Det har länge forskats kring vilka implementeringsmisslyckanden som ansvariga i organisationer kan utsättas för. Vi har i vår uppsats kommit fram till att misslyckanden under driften också kan vara orsak till avveckling av BSC.

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49

Larsson, Rolf G. "Prototyping inom ABC och BSc. : Erfarenheter från aktionsforskning i tre organisationer". Doctoral thesis, Växjö universitet, Ekonomihögskolan, EHV, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-392.

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This dissertation focuses on how to use prototyping as a method for developing models in Management Accounting and Control Systems, a field in Business Administration. It combines three emerging theories: prototyping, Activity Based Costing (ABC) and the Balanced Scorecard (BSc). Prototyping is an alternative to the traditional systems development method. In prototyping end-users play an important role in being a part of the development team in the design of models for ABC and BSc. The study is conducted as action research projects. Together with controllers and their co-workers, in three organisations, I am engaged in four prototyping projects between 1988 and 2003. The cases are Gunnebo Fastening, Kinnarps Office Furniture and the local community organisation for Childcare & School in Västervik. The main result is that we can show that it is possible to develop models for ABC and BSc with prototyping. It is also possible to develop models for the different versions of ABC and BSc that Cooper & Kaplan and Kaplan & Norton suggest. We learn that prototyping is a process in loops consisting of four phases: exploration, experimentation, evaluation and evolution. This type of prototyping is labelled Experience based Prototyping, E-Prototyping. The contributions from the study are of two kinds. The major contribution is that with the E-Prototyping process we can see a further development of the knowledge of prototyping. In E-Prototyping I have put together various theories on prototyping into one process and identified the four phases of exploration, experimentation, evaluation and evolution. The second kind of contribution is found in models for ABC and BSc, developed with prototyping. Both ABC and BSc theories continue to be developed and I have followed that development for almost 15 years. We have been able to show, both theoretically and practically, that prototyping is an alternative to the stepwise system development method that Cooper & Kaplan and Kaplan & Norton suggest. It is a method that allows us to follow the various versions of the theory of ABC and BSc with our prototypes. We are also extending BSc theory when we use the BSc prototype Cockpit as a model for quality control and when we introduce the combination of ABC and BSc as a basis for what the C and S label value for money.

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50

Ferreira, Ernando Silva. "Interação da proteína albumina do soro bovino (BSA) com substratos sintéticos". Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/59/59135/tde-22072010-102300/.

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A interface formada por materiais biológicos e materiais sintéticos tem grande importância em aplicações biomédicas, tais como o desenvolvimento de biomateriais para implantes médicos, que tem como processo essencial a deposição de proteínas na superfície dos biomateriais, e ainda não é bem compreendido no nível molecular. Algumas proteínas sofrem mudanças conformacionais após a adsorção na interface sólido-líquido, afetando suas funções ou propriedades, e algumas técnicas podem medir mudanças conformacionais em interfaces sólido. É possível estudar a fluorescência intrínseca de proteínas: a posição do máximo na faixa espectral da fluorescência, a eficiência quântica e o tempo de vida de fluorescência são indicadores de mudanças no ambiente local de grupos de moléculas de proteína fluorescente. Por outro lado, Nanopartículas de ouro têm atraído muita atenção pela sua afinidade com materiais biológicos e suas propriedades ópticas. Nesta tese, estudamos a viabilidade de substratos de vidro, quartzo, mica e ITO (óxido de índio e estanho) modificado com quitosana, phtalocyanines (Ni, Fe e Ni) e poli(alilanina hidroclorada) (PAH) na adsorção de BSA em forma dos filmes produzidos pela técnica camada por camada. O sistema foi estudado por UV-Vis e espectroscopia de fluorescência estática e resolvida no tempo. A caracterização morfológica dos filmes foi realizada por microscopia de força atômica e microscopia óptica. Os resultados mostram que os filmes de BSA / HAP cresceram com eficiência quatro vezes maior do que os filmes feitos de quitosana, que o quartzo tem a melhor janela de trabalho de UV-vis e há uma relação entre o pH da BSA e o tempo vida de fluorescência do filme resultante. As nanopartículas de ouro foram produzidas pela redução química e estabilizada por quatro diferentes métodos. O crescimento das nanopartículas foi monitorado por UV-vis spectroscopy. A carga de superfície das nanopartículas e da BSA foi estimado em vários valores de pH por medidas de potencial zeta. Os resultados indicaram que as nanopartículas têm cargas negativas na faixa de pH estudada. Soluções de BSA foram preparadas em diferentes valores de pH, e levadas para interagir com as nanopartículas de ouro. Os dados de supressão de fluorescência da BSA mostraram uma maior afinidade da BSA com nanopartículas estabilizadas com sacarose, com pH próximo do ponto isoelétrico (IP) estimado para BSA.
The interface formed by biological materials and synthetic materials has great importance in biomedical applications such as the development of biomaterials for medical implants, which has as an essential process of protein adsorption on the surface of biomaterials, and is not yet well understood in the molecular level. Some proteins undergo conformational changes after adsorption at solid-liquid interfaces, affecting their functions or properties, and few techniques can measure conformational changes in solid interfaces. It is possible to study the intrinsic fluorescence of proteins: the position of the maximum in the spectral range of fluorescence, the quantum efficiency and lifetime of fluorescence are indicators of change in the local environment of fluorescent groups of protein molecules. On the other hand, gold nanopartículas have attracted much attention for its affinity with biological materials and their optical properties. In this thesis we study the feasibility of glass substrates, quartz, mica and ITO (Indium tin oxide) modified with chitosan, phtalocyanines (Ni, Fe and Ni) and poly (allylamine hydrochloride) (PAH) on the adsorption of BSA in the form of films produced by the layer by layer technique. The system was studied by UV-Vis and static and time-resolved fluorescence spectroscopy. Morphological characterization of the films was performed by atomic force microscopy and optical microscopy. The results indicate that the films of BSA/PAH grew with efficiency four times greater than the films made of chitosan, that the quartz has the best working window for UV-vis and there is a relationship between the pH of the BSA and lifetime of fluorescence of the resulting film. Gold nanoparticles were produced by chemical reduction and stabilized by four different methods. The growth of nanoparticles was monitored by UV-vis spectroscopy. The surface charge of nanoparticles and the BSA was estimated at various pH values by zeta potential measurements. The results indicated that the nanoparticles have negative charges in the pH range studied. BSA solutions were prepared at various pH values, were taken to interact with gold nanoparticles. Fluorescence quenching data of BSA showed a greater affinity of the BSA with nanoparticles stabilized with sucrose, at pH near the isoelectric point (IEP) estimated for BSA.

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