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In Today's competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information society, the presence of business structures have changed and the values of non-financial assets have increased in this period. So some systems have emerged based on intangible assets and to measure them instead of tangible assets and their measurements. With economic and technological development multi-dimensional evaluation in the business couldn't be sufficient. Performance evaluation methods can be applied in business with an integrated approach by its accordance with business strategy, linking to reward system and cause effects link established between performance measures. Balanced scorecard is one of the commonly used in measurement methods. While it was used for the first time in 1992 as a performance measurement tool today it has been used as a strategic management model besides its conventional uses. BSC contains customer perspective, internal perspective and learning and growth perspective besides financial perspective. Learning and growth perspective is determinant of other perspectives. In order to achieve the objectives set out in the financial perspective in other dimensions that need to be accomplished, is emphasized. Establishing a causal link between performance measures and targets how to achieve specified goals with strategy maps are described.

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Recent advances in the theory and experimental realization of ferromagnetic semiconductors give hope that a new generation of microelectronic devices based on the spin degree of freedom of the electron can be developed. This review focuses primarily on promising candidate materials ͑such as GaN, GaP and ZnO͒ in which there is already a technology base and a fairly good understanding of the basic electrical and optical properties. The introduction of Mn into these and other materials under the right conditions is found to produce ferromagnetism near or above room temperature.There are a number of other potential dopant ions that could be employed ͑such as Fe, Ni, Co, Cr͒ as suggested by theory ͓see, for example, Sato and Katayama-Yoshida, Jpn. J. Appl. Phys., Part 2 39, L555 ͑2000͔͒. Growth of these ferromagnetic materials by thin film techniques, such as molecular beam epitaxy or pulsed laser deposition, provides excellent control of the dopant concentration and the ability to grow single-phase layers. The mechanism for the observed magnetic behavior is complex and appears to depend on a number of factors, including Mn-Mn spacing, and carrier density and type. For example, in a simple Ruderman-Kittel-Kasuya-Yosida carrier-mediated exchange mechanism, the free-carrier/Mn ion interaction can be either ferromagnetic or antiferromagnetic depending on the separation of the Mn ions. Potential applications for ferromagnetic semiconductors and oxides include electrically controlled magnetic sensors and actuators, high-density ultralow-power memory and logic, spin-polarized light emitters for optical encoding, advanced optical switches and modulators and devices with integrated magnetic, electronic and optical functionality.