Determinant factors of the implementation of the balanced scorecard in Portugal: empirical evidence in public and private organizations

In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC)in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

Effect of cylindrical filler aggregation on the electrical conductivity of composites

This work reports on the effect of carbon nanotube aggregation on the electrical conductivity and other network properties of polymer/carbon nanotube composites by modeling the carbon nanotubes as hard-core cylinders. It is shown that the conductivity decreases for increasing filler aggregation, and that this effect is more significant for higher cylinder volume fractions. It is also demonstrated, for volume fractions at which the giant component is present, that increasing the fraction of cylinders within clusters leads to a break of the giant component and the formation of a set of finite clusters. The decrease of the giant component with the increase of the fraction of cylinders within the cluster can be related to a decrease of the spanning probability due to a decrease of the number of cylinders between the clusters. Finally, it is demonstrated that the effect of aggregation can be understood by employing the network theory.