Merck Consolidated Balance Sheet | | | | | | € million | ------------------------------------------------- Note | ------------------------------------------------- Dec. 31‚ 2012 | ------------------------------------------------- Dec. 31‚ 2011 | ------------------------------------------------- Jan. 1‚ 2011 | 1 | Previous year’s figures have been adjusted‚ see Note [5] | | Current assets | ------------------------------------------------- | -------------------------------------------------
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A balance score card is a strategic planning and management system used extensively in business and by organizations worldwide. Benefits of the system include increasing focus on results‚ aligning business activities with organization strategy and improving performance and communications. It Was first published in 1992 by Kaplan and Norton‚ a book followed in 1996. The Traditional performance measurements that only focus on external accounting data were obsolete so this approach is to provide ’balance’
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limits our conduct. But the discipline does not have to feel restricting‚ it can be good. It helps a society advance‚ and it helps each and every one of us. Other nations are at a different levels of advancement‚ one reason is that there has to be a balance and
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Perfect Balance Politicians plagiarise. Most of the time‚ this plagiarism is allowed to slide by and never comes to anything besides a few unhappy people and a couple complaints. Recently‚ Montana Senator John Walsh was found to have committed plagiarism and he used three excuses before saying‚ “I made a mistake here and I’m going to move on” (Osnos‚ “Why Politicians Plagiarize”). Politicians tend to plagiarise because the consequences are so inconsequential that they add up to barely more than
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The Balanced Scorecard for Hospital Performance and Productivity ABSTRACT The purpose of this paper is to provide an overview of the usefulness of the Balanced Scorecard in improving a hospital’s management and delivery of health care at reduced cost without loss of quality. This paper describes an approach to designing and implementing a balanced scorecard system for measuring performance and productivity in a hospital setting. Specific measures of performance criteria are suggested as well as
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The Balance of Nature In our quest to eradicate disease‚ especially those that have caused so much human suffering such as polio‚ tuberculosis and cancer‚ mankind may have done itself the greatest disservice of all by providing the means for its own demise from the overuse of antibiotics and the persistent reductionist view of nature. Stephen Harrod Buhner creates a pretty strong argument against the view of the earth as machine. After reading the book‚ it becomes difficult to blithely continue
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Case study Balanced Scorecard for Prof. Håkan Pihl – Non-financial Measurement Course: BUSN62Accounting Management and Control Term: Autumn 2012 Group: 4 Authors: Andersson‚ Jacob – 881021-4034 Olandersson‚ Björn – 880113-3953 Wester‚ Simon – 870428-7476 Teacher: Andersson‚ Per-Magnus Submission: 2012/09/28 Introduction Since 1990s accountability in higher education has become a challenging issue for Universities. Institutions need to provide performance indicators to their stakeholders
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HSBC EXAM CASE Table of content Content | Page number | General information and overview | p. 3-4 | Structure | p. 4-7 | Strategy | p. 8-9 | Internal environment | p. 9-13 | External environment | p. 13-14 | Conslusion | p. 15 | Recommendations | p. 16 | References | p. 17 | General Information HSBC is one of the largest global banking and financial services organizations in the world. The company headquarters are situated in Canary Wharf‚ London‚ United Kingdom. HSBC
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THE BALANCED SCORECARD: STRUCTURE AND USE IN CANADIAN COMPANIES A Thesis Submitted to the College of Graduate Studies and Research in Partial Fulfillment of the Requirements for the Degree of Master of Science in the Department of Accounting University of Saskatchewan Saskatoon Marvin J. Soderberg Copyright Marvin Soderberg April 2006. All Rights Reserved. Use shall not be made of the material contained herein without proper acknowledgement‚ as indicated on the following page
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Balance Scorecard Juan Sanchez-TorresUniversity of Phoenix MGT/52108-25-2014Dr. Carmen Bonilla-Quiales DBABalanced Scorecard Aspect of Company Performance Factors to be Considered Organizational Goal Actual Performance Gaps Financial Quarterly Profit ResultsReturn on Capital Employed $5‚000$4‚000 $6‚000$1‚500 The quarterly profit results exceed the projection by $1‚000 ($6‚000 versus $5‚000) in contrast the return on capital was lower by $2‚500 ($4‚000 versus $1‚500). Customer Customer Satisfaction
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