Balanced scorecard: connecting the performance measures - Revision history

Hrannar1: /* Origins and purpose */

2023-05-09T18:01:40Z

Origins and purpose

← Older revision		Revision as of 18:01, 9 May 2023
Line 12:		Line 12:
	*Innovation and learning		*Innovation and learning

	Balanced scorecards can help organizations identify new potential areas of improvement through the measured indicators within these perspectives. This is supported by the fact that managers could find it easier to make decisions when they are backed by data and therefore decide to improve in areas that are lacking within the organization.		Balanced scorecards can help organizations identify new potential areas of improvement through the measured indicators within these perspectives. This is supported by the fact that managers could find it easier to make decisions when they are backed by data and therefore decide to improve in areas that are lacking within the organization. The scorecards can also give critical data for if projects are doing well since the performance indicators show measured data and therefore can help with future projects that organizations might pursue.

	The goal of these perspectives was to provide measurements that would align with strategic goals that organizations had set for themselves<ref name="Kaplan"/>. Having a clear vision to reach a certain goal is important in the competitive landscape. So, one can make a claim that having a tool such as the balanced scorecard would be a helpful tool in obtaining a set strategic goal. As the saying goes, "knowledge is power" and the balanced scorecard can give valuable insights into organizations performance and give them a chance to make informed decisions based on data obtained from the scorecards. This knowledge enables organizations to adapt their strategies if new trends emerge in the market, which helps them be relevant and competitive with rival organizations.		The goal of these perspectives was to provide measurements that would align with strategic goals that organizations had set for themselves<ref name="Kaplan"/>. Having a clear vision to reach a certain goal is important in the competitive landscape. So, one can make a claim that having a tool such as the balanced scorecard would be a helpful tool in obtaining a set strategic goal. As the saying goes, "knowledge is power" and the balanced scorecard can give valuable insights into organizations performance and give them a chance to make informed decisions based on data obtained from the scorecards. This knowledge enables organizations to adapt their strategies if new trends emerge in the market, which helps them be relevant and competitive with rival organizations.

Hrannar1: /* Connection between the perspectives */

2023-05-09T17:59:09Z

Connection between the perspectives

← Older revision		Revision as of 17:59, 9 May 2023
Line 36:		Line 36:
	Let’s take a look at a hypothetical example regarding the financial perspective to get an image of how a narrowed view could impact an organization: An organization focuses solely on the financial aspect of the perspectives i.e. cash flow, ROI, and among other indicators, They see that they have good financial gains over a period of time and it is then decided that the organizations keeps on the same roll without changing anything. What they didn’t notice is that the brand image was starting to weaken because of the increased number of complaints and also that process of creating their products was becoming less efficient and therefore compromising long-term sustainability. This is just a hypothetical situation, but it shows that it isn’t enough to solely focus on one perspective but to look at the whole as well.		Let’s take a look at a hypothetical example regarding the financial perspective to get an image of how a narrowed view could impact an organization: An organization focuses solely on the financial aspect of the perspectives i.e. cash flow, ROI, and among other indicators, They see that they have good financial gains over a period of time and it is then decided that the organizations keeps on the same roll without changing anything. What they didn’t notice is that the brand image was starting to weaken because of the increased number of complaints and also that process of creating their products was becoming less efficient and therefore compromising long-term sustainability. This is just a hypothetical situation, but it shows that it isn’t enough to solely focus on one perspective but to look at the whole as well.
	In order for getting the maximum out of balanced scorecards, there is a need to have a tool that shows the strategy that the organization is heading towards. Strategy maps can fulfill that role, they are an important tool that immensely helps both visualizing the measured performance indicators and also showing the relationship between the perspectives. Strategy maps show the cause and effect between the indicators in the perspectives while keeping them aligned with organizational strategic goals. To simplify what the combination of strategy maps and balanced scorecards is, it asks, “How do we get there” and shows us a path that can help in reaching an end goal		In order for getting the maximum out of balanced scorecards, there is a need to have a tool that shows the strategy that the organization is heading towards. Strategy maps can fulfill that role, they are an important tool that immensely helps both visualizing the measured performance indicators and also showing the relationship between the perspectives. Strategy maps show the cause and effect between the indicators in the perspectives while keeping them aligned with organizational strategic goals. To simplify what the combination of strategy maps and balanced scorecards is, it asks, “How do we get there” and shows us a path that can help in reaching an end goal
	<ref name="Cokins"/>~~. The perspectives can also give critical data for if projects are going well since these are performance indicators and can help with future projects that organizations pursue~~.		<ref name="Cokins"/>.

	== Real life application ==		== Real life application ==

Hrannar1: /* Connection between the perspectives */

2023-05-09T17:58:07Z

Connection between the perspectives

← Older revision		Revision as of 17:58, 9 May 2023
Line 36:		Line 36:
	Let’s take a look at a hypothetical example regarding the financial perspective to get an image of how a narrowed view could impact an organization: An organization focuses solely on the financial aspect of the perspectives i.e. cash flow, ROI, and among other indicators, They see that they have good financial gains over a period of time and it is then decided that the organizations keeps on the same roll without changing anything. What they didn’t notice is that the brand image was starting to weaken because of the increased number of complaints and also that process of creating their products was becoming less efficient and therefore compromising long-term sustainability. This is just a hypothetical situation, but it shows that it isn’t enough to solely focus on one perspective but to look at the whole as well.		Let’s take a look at a hypothetical example regarding the financial perspective to get an image of how a narrowed view could impact an organization: An organization focuses solely on the financial aspect of the perspectives i.e. cash flow, ROI, and among other indicators, They see that they have good financial gains over a period of time and it is then decided that the organizations keeps on the same roll without changing anything. What they didn’t notice is that the brand image was starting to weaken because of the increased number of complaints and also that process of creating their products was becoming less efficient and therefore compromising long-term sustainability. This is just a hypothetical situation, but it shows that it isn’t enough to solely focus on one perspective but to look at the whole as well.
	In order for getting the maximum out of balanced scorecards, there is a need to have a tool that shows the strategy that the organization is heading towards. Strategy maps can fulfill that role, they are an important tool that immensely helps both visualizing the measured performance indicators and also showing the relationship between the perspectives. Strategy maps show the cause and effect between the indicators in the perspectives while keeping them aligned with organizational strategic goals. To simplify what the combination of strategy maps and balanced scorecards is, it asks, “How do we get there” and shows us a path that can help in reaching an end goal		In order for getting the maximum out of balanced scorecards, there is a need to have a tool that shows the strategy that the organization is heading towards. Strategy maps can fulfill that role, they are an important tool that immensely helps both visualizing the measured performance indicators and also showing the relationship between the perspectives. Strategy maps show the cause and effect between the indicators in the perspectives while keeping them aligned with organizational strategic goals. To simplify what the combination of strategy maps and balanced scorecards is, it asks, “How do we get there” and shows us a path that can help in reaching an end goal
	<ref name="Cokins"/>.		<ref name="Cokins"/>. The perspectives can also give critical data for if projects are going well since these are performance indicators and can help with future projects that organizations pursue.

	== Real life application ==		== Real life application ==

Hrannar1: /* Origins and purpose */

2023-05-09T17:54:50Z

Origins and purpose

← Older revision		Revision as of 17:54, 9 May 2023
Line 16:		Line 16:
	The goal of these perspectives was to provide measurements that would align with strategic goals that organizations had set for themselves<ref name="Kaplan"/>. Having a clear vision to reach a certain goal is important in the competitive landscape. So, one can make a claim that having a tool such as the balanced scorecard would be a helpful tool in obtaining a set strategic goal. As the saying goes, "knowledge is power" and the balanced scorecard can give valuable insights into organizations performance and give them a chance to make informed decisions based on data obtained from the scorecards. This knowledge enables organizations to adapt their strategies if new trends emerge in the market, which helps them be relevant and competitive with rival organizations.		The goal of these perspectives was to provide measurements that would align with strategic goals that organizations had set for themselves<ref name="Kaplan"/>. Having a clear vision to reach a certain goal is important in the competitive landscape. So, one can make a claim that having a tool such as the balanced scorecard would be a helpful tool in obtaining a set strategic goal. As the saying goes, "knowledge is power" and the balanced scorecard can give valuable insights into organizations performance and give them a chance to make informed decisions based on data obtained from the scorecards. This knowledge enables organizations to adapt their strategies if new trends emerge in the market, which helps them be relevant and competitive with rival organizations.

	Though the original version of the Balanced scorecards is still used by businesses today, other variations of them have been proposed to fit a certain narrative. One example is the suggestion of adding social and environmental aspects to the scorecards <ref name="Unbalanced"> Brignal, S. (2002). . The Unbalanced Scorecard: a Social and Environmental Critique". Proceedings, Third International Conference on Performance Measurement and Management (PMA2002). </ref>.This can be really helpful in our socio-economic landscape, especially since awareness regarding our impact on sustainability and environmental impact has increased immensely in the last couple of years. Though it might not have been the intention of Kaplan and Norton, the format of the framework leaves room for new perspectives to be added. One thing to keep in mind is to make sure that that aspect will add value to the company’s strategic goal, if it doesn’t add value then it could hinder the progress		Though the original version of the Balanced scorecards is still used by businesses today, other variations of them have been proposed to fit a certain narrative. One example is the suggestion of adding social and environmental aspects to the scorecards <ref name="Unbalanced"> Brignal, S. (2002). . The Unbalanced Scorecard: a Social and Environmental Critique". Proceedings, Third International Conference on Performance Measurement and Management (PMA2002). </ref>.This can be really helpful in our socio-economic landscape, especially since awareness regarding our impact on sustainability and environmental impact has increased immensely in the last couple of years. Though it might not have been the intention of Kaplan and Norton, the format of the framework leaves room for new perspectives to be added. One thing to keep in mind is to make sure that that aspect will add value to the company’s strategic goal, if it doesn’t add value then it could hinder the progress.

	=== Perspectives and the importance of connection ===		=== Perspectives and the importance of connection ===

Hrannar1: /* Abstract */

2023-05-09T17:54:28Z

Abstract

← Older revision		Revision as of 17:54, 9 May 2023
Line 1:		Line 1:
	==Abstract==		==Abstract==
	[[File:Balancedcon.jpg\|350px\|thumb\|right\|'''Figure 1''': Balanced scorecard. Own creation based on Kaplan and Norton publication.<ref name="Kaplan" />]]		[[File:Balancedcon.jpg\|350px\|thumb\|right\|'''Figure 1''': Balanced scorecard. Own creation based on Kaplan and Norton publication.<ref name="Kaplan" />]]
	Performance indicators help companies/organizations to assess and make improvements to increase the feasibility of success and overall provide a product/service that is up to standards. Tangible assets can be easily measured through financial accounting, such as cash flow, ROI, and more, and therefore it’s easy to differentiate between if the organization is successful or unsuccessful on the financial side of things. However, With the constant change in the market, intangible assets have become as important as tangible ones, such as customer satisfaction, the efficiency of services, brand image, etc. To increase accessibility for top managers and provide important information relevant to the organization through indicators, Robert S. Kaplan and David P. Norton made a study researching different types of organizations. They came up with the idea of a “Balanced scorecard”, which is a systematic approach to align goals to strategy and provide managers with more insight into their organization. This approach also gives managers an overview of these indicators and how each one of them connects to each other from 4 different perspectives: Financial, Customer, Internal and Innovation, and Learning. By visualizing these perspectives in the form of a balanced scorecard, a connection can be made between them, and increasing/decreasing one indicator will, in turn, affect other indicators since no perspective is truly unconnected to the other ones. Having an overview of these indicators, organizations can adjust their operations to align with their current goals or create new goals with the help of the indicators. Despite this, limitations are still in place, such as managers’ resistance to change, incorrect emphasis, and misinterpretation of indicators that are presented.		Performance indicators help companies/organizations to assess and make improvements to increase the feasibility of success and overall provide a product/service that is up to standards. Tangible assets can be easily measured through financial accounting, such as cash flow, ROI, and more, and therefore it’s easy to differentiate between if the organization is successful or unsuccessful on the financial side of things. However, With the constant change in the market, intangible assets have become as important as tangible ones, such as customer satisfaction, the efficiency of services, brand image, etc. To increase accessibility for top managers and provide important information relevant to the organization through indicators, Robert S. Kaplan and David P. Norton made a study researching different types of organizations. They came up with the idea of a “Balanced scorecard”, which is a systematic approach to align goals to strategy and provide managers with more insight into their organization. This approach also gives managers an overview of these indicators and how each one of them connects to each other from 4 different perspectives: Financial, Customer, Internal and Innovation, and Learning. By visualizing these perspectives in the form of a balanced scorecard, a connection can be made between them, and increasing/decreasing one indicator will, in turn, affect other indicators since no perspective is truly unconnected to the other ones. Having an overview of these indicators, organizations can adjust their operations to align with their current goals or create new goals with the help of the indicators. These results can also be a crucial part of project management since having reliable data is necessary for project management. Despite this, limitations are still in place, such as managers’ resistance to change, incorrect emphasis, and misinterpretation of indicators that are presented.
	__TOC__		__TOC__

Hrannar1: /* Annotated bibliography */

2023-05-09T15:41:04Z

Annotated bibliography

← Older revision		Revision as of 15:41, 9 May 2023
Line 64:		Line 64:
	This book focuses on explaining performance management frameworks such as balanced scorecards, strategy maps, and more. It goes into ways to successfully implement these frameworks and some key elements that have to be taken into account when implementation takes place. The book also consists of media articles and blogs that Cokins has made regarding performance management. This book gave great insight into the importance of strategic goals in relation to balanced scorecards and also connecting strategic maps to it as well.		This book focuses on explaining performance management frameworks such as balanced scorecards, strategy maps, and more. It goes into ways to successfully implement these frameworks and some key elements that have to be taken into account when implementation takes place. The book also consists of media articles and blogs that Cokins has made regarding performance management. This book gave great insight into the importance of strategic goals in relation to balanced scorecards and also connecting strategic maps to it as well.

	'''Niven, P. R. (2010). Balanced Scorecard Step-by-Step (2nd ed.). ''Wiley''''' <ref name="~~Cokins~~" />		'''Niven, P. R. (2010). Balanced Scorecard Step-by-Step (2nd ed.). ''Wiley''''' <ref name="Niven" />

	As the name suggests, this book is a detailed guide to learning about balanced scorecards. It takes the idea of Kaplan and Norton and stretched out their ideas in order to provide a comprehensive overview of balanced scorecards. The book led to an easier understanding regarding the perspective and similar to Cokins, showed the importance of connecting strategic goals to the scorecards. The challenges of balanced scorecards are also addressed in this book which gives an important insight since if companies decide to implement balanced scorecards, knowing the challenges is of utmost importance.		As the name suggests, this book is a detailed guide to learning about balanced scorecards. It takes the idea of Kaplan and Norton and stretched out their ideas in order to provide a comprehensive overview of balanced scorecards. The book led to an easier understanding regarding the perspective and similar to Cokins, showed the importance of connecting strategic goals to the scorecards. The challenges of balanced scorecards are also addressed in this book which gives an important insight since if companies decide to implement balanced scorecards, knowing the challenges is of utmost importance.

Hrannar1: /* Annotated bibliography */

2023-05-09T15:26:16Z

Annotated bibliography

← Older revision		Revision as of 15:26, 9 May 2023
Line 62:		Line 62:
	'''Cokins, G. (2009). Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics (1st ed.). ''Wiley''''' <ref name="Cokins" />		'''Cokins, G. (2009). Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics (1st ed.). ''Wiley''''' <ref name="Cokins" />

	This book focuses on explaining performance management frameworks such as balanced scorecards, strategy maps and more. It goes into ways to successfully ~~implementing~~ these frameworks and some key elements that have to be taken into account when implementation takes place. The book also ~~consist~~ of media ~~article~~ and blogs that Cokins has made regarding performance management. This book gave great insight into the importance of strategic goals in relation to balanced scorecards and also connecting strategic maps to it as well.		This book focuses on explaining performance management frameworks such as balanced scorecards, strategy maps, and more. It goes into ways to successfully implement these frameworks and some key elements that have to be taken into account when implementation takes place. The book also consists of media articles and blogs that Cokins has made regarding performance management. This book gave great insight into the importance of strategic goals in relation to balanced scorecards and also connecting strategic maps to it as well.

	'''Niven, P. R. (2010). Balanced Scorecard Step-by-Step (2nd ed.). ''Wiley''''' <ref name="Cokins" />		'''Niven, P. R. (2010). Balanced Scorecard Step-by-Step (2nd ed.). ''Wiley''''' <ref name="Cokins" />

	As the name ~~suggest~~, this book is a detailed guide to ~~learn~~ about balanced scorecards. It takes the idea of Kaplan and Norton and stretched out their ideas in order to provide a comprehensive overview of balanced scorecards. The book led to easier understanding regarding the perspective and similar to Cokins, showed the importance of connecting strategic goals to the scorecards. The challenges of balanced scorecards are also addressed in this book which ~~give~~ an important insight since ~~the~~ if companies decide to implement balanced scorecards, knowing the challenges is of ~~upmost~~ importance		As the name suggests, this book is a detailed guide to learning about balanced scorecards. It takes the idea of Kaplan and Norton and stretched out their ideas in order to provide a comprehensive overview of balanced scorecards. The book led to an easier understanding regarding the perspective and similar to Cokins, showed the importance of connecting strategic goals to the scorecards. The challenges of balanced scorecards are also addressed in this book which gives an important insight since if companies decide to implement balanced scorecards, knowing the challenges is of utmost importance.

	== References ==		== References ==

	----		----
	<references/>		<references/>

Hrannar1 at 15:24, 9 May 2023

2023-05-09T15:24:03Z

← Older revision		Revision as of 15:24, 9 May 2023
Line 58:		Line 58:
	'''Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. ''Harvard Business Review 70'', 71-80.'''<ref name="Kaplan" />		'''Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. ''Harvard Business Review 70'', 71-80.'''<ref name="Kaplan" />

	This publication is the original work that Kaplan and Norton published to introduce their findings regarding balanced scorecards. The work goes into the 4 perspectives that they introduced and also talks about their findings regarding the companies that ~~they~~ had ~~used~~ for a case study.		This publication is the original work that Kaplan and Norton published to introduce their findings regarding balanced scorecards. The work goes into the 4 perspectives that they introduced and also talks about their findings regarding the companies and their success, that had been observed for this case study. This laid the groundwork for a change of thought regarding performance management since providing evidence that adding these perspectives and also showing the connection between them could prove useful for organizations if done correctly.

	'''~~Kaplan~~, R. S. ~~& Norton~~, ~~D. P~~. ~~(1992~~)~~. The balanced scorecard: measures that drive performance~~. ''~~Harvard Business Review 70~~''~~, 71-80.~~'''<ref name="~~Kaplan~~" />		'''Cokins, G. (2009). Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics (1st ed.). ''Wiley''''' <ref name="Cokins" />

			This book focuses on explaining performance management frameworks such as balanced scorecards, strategy maps and more. It goes into ways to successfully implementing these frameworks and some key elements that have to be taken into account when implementation takes place. The book also consist of media article and blogs that Cokins has made regarding performance management. This book gave great insight into the importance of strategic goals in relation to balanced scorecards and also connecting strategic maps to it as well.

			'''Niven, P. R. (2010). Balanced Scorecard Step-by-Step (2nd ed.). ''Wiley''''' <ref name="Cokins" />

			As the name suggest, this book is a detailed guide to learn about balanced scorecards. It takes the idea of Kaplan and Norton and stretched out their ideas in order to provide a comprehensive overview of balanced scorecards. The book led to easier understanding regarding the perspective and similar to Cokins, showed the importance of connecting strategic goals to the scorecards. The challenges of balanced scorecards are also addressed in this book which give an important insight since the if companies decide to implement balanced scorecards, knowing the challenges is of upmost importance
	== References ==		== References ==

	----		----
	<references/>		<references/>

Hrannar1: /* Annotated bibliography */

2023-05-09T14:28:13Z

Annotated bibliography

← Older revision		Revision as of 14:28, 9 May 2023
Line 57:		Line 57:
	== Annotated bibliography==		== Annotated bibliography==
	'''Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. ''Harvard Business Review 70'', 71-80.'''<ref name="Kaplan" />		'''Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. ''Harvard Business Review 70'', 71-80.'''<ref name="Kaplan" />

			This publication is the original work that Kaplan and Norton published to introduce their findings regarding balanced scorecards. The work goes into the 4 perspectives that they introduced and also talks about their findings regarding the companies that they had used for a case study.

			'''Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. ''Harvard Business Review 70'', 71-80.'''<ref name="Kaplan" />

	== References ==		== References ==

	----		----
	<references/>		<references/>

Hrannar1 at 14:22, 9 May 2023

2023-05-09T14:22:29Z

← Older revision		Revision as of 14:22, 9 May 2023
Line 6:		Line 6:
	== Big idea ==		== Big idea ==
	=== Origins and purpose ===		=== Origins and purpose ===
	The Balanced scorecard was first introduced in the year 1992 by Robert Kaplan and David Norton after they had conducted a study on organizations regarding performance measurement <ref name="Kaplan"> Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. Harvard Business Review, 71–80. </ref>. Organizations at the time almost entirely measured their performances through financial indicators, but as the world of business was exponentially growing, the demand for a more detailed measurement was needed. To satisfy this demand, Kaplan and Norton presented a solution in the form of a scorecard that took into consideration 4 perspectives that would help the organization’s strategic goals to come to fruition. Each of these perspectives focuses on different dimensions of the business spectrum and are divided into the following:		The Balanced scorecard was first introduced in the year 1992 by Robert Kaplan and David Norton after they had conducted a study on organizations regarding performance measurement <ref name="Kaplan"> Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. Harvard Business Review, vol 70, 71–80. </ref>. Organizations at the time almost entirely measured their performances through financial indicators, but as the world of business was exponentially growing, the demand for a more detailed measurement was needed. To satisfy this demand, Kaplan and Norton presented a solution in the form of a scorecard that took into consideration 4 perspectives that would help the organization’s strategic goals to come to fruition. Each of these perspectives focuses on different dimensions of the business spectrum and are divided into the following:
	*Financial		*Financial
	*Customer		*Customer
Line 55:		Line 55:
	Since the goal of balanced scorecards is to provide measurements that help organizations with strategic goals, correct emphasis is needed. It is important to have the right choice of measurable performance indicators that align with the organization’s strategic goals, if done incorrectly then it can lead to a misalignment between the organization's goals and its actual performance. It is also important to not solely focus on a single perspective since the four perspectives that Kaplan and Norton provide, are all connected and affect one another. For example, if an organization has the goal of improving its brand image, then let’s say that they will put emphasis solely on the customer perspective. They might decrease prices and increase the volume of stock so that delivery time will be shorter and among other things. If the other performance indicators are neglected, then it might lead to inefficient internal processes which in turn leads to negative outcome from the financial perspective. This could be in the form of increased cost, decreased ROI, and other things. To ensure that correct emphasis is applied, organizations have to have a strategic goal (as stated earlier) and involve employees in what that goal is<ref name="Cokins"/>.		Since the goal of balanced scorecards is to provide measurements that help organizations with strategic goals, correct emphasis is needed. It is important to have the right choice of measurable performance indicators that align with the organization’s strategic goals, if done incorrectly then it can lead to a misalignment between the organization's goals and its actual performance. It is also important to not solely focus on a single perspective since the four perspectives that Kaplan and Norton provide, are all connected and affect one another. For example, if an organization has the goal of improving its brand image, then let’s say that they will put emphasis solely on the customer perspective. They might decrease prices and increase the volume of stock so that delivery time will be shorter and among other things. If the other performance indicators are neglected, then it might lead to inefficient internal processes which in turn leads to negative outcome from the financial perspective. This could be in the form of increased cost, decreased ROI, and other things. To ensure that correct emphasis is applied, organizations have to have a strategic goal (as stated earlier) and involve employees in what that goal is<ref name="Cokins"/>.

			== Annotated bibliography==
			'''Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. ''Harvard Business Review 70'', 71-80.'''<ref name="Kaplan" />
	== References ==		== References ==

	----		----
	<references/>		<references/>