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The continuing development of the textile and clothing manufacturing industries depends in no small measure on the successful implementation of reliable objective methods for the specification, prediction and control of fabric quality and performance attributes. In the last decade, we have seen several notable examples of fabric design and development, and production and quality control in textile processing and clothing manufacture in terms of fabric objective measurement technology. The quality and performance characteristics of fabrics are related to their low stress mechanical, surface and dimensional properties. The experimental errors involved in the measurement of these properties are known to be much smaller than the errors involved in subjective assessment of fabric quality attributes, especially those made by individual judges. We may define the concept of fabric objective measurement as a necessary and sufficient set of instrumentally measurable parameters which are required to specify the fabric quality, tailorability and clothing performance. In this way, fabric objective measurement technology provides a “fingerprint” of the fabric quality, tailorability and performance implying that any two fabrics will generally differ at least to some extent in their objectively measurable characteristics. Fabric objective measurement technology therefore provides the key for scientific and engineering principles to be used for fabric specification and design as well as process control. The most important consequence of the introduction of fabric objective measurement technology will be the promotion of technological communication between various sectors of the textile and clothing industry, research and development workers and all other sectors of industry (e.g. fibre producers, retailing, merchandising, machinery manufacturers) concerned with fibres, textiles and clothing.

The purpose of this paper is to produce a general Balanced Scorecard (BSC) model that is designed and delimited for managing research and development (R&D) activities.

A methodology based on the validity of content of an instrument of measurement, within the analytical framework of the validation of scales or constructs was employed.

The BSC model for R&D developed in this study has been subject to testing with recognised experts in management and in R&D. It has enabled a proposal to be put forward in respect of those indicators that best define the factors related to organisational effectiveness in the achievement of the strategic objectives set by companies, and to inter‐relate them and group them under five broad perspectives of the BSC.

The BSC will be validated as a construct in future research.

The result is the design of a scale of measurement that ranks the empirical indicators under the perspectives of the BSC; for the measurement of results, this instrument will provide unique values that group all the previous indicators in a single scale of measurement.

No studies dealing with the content validation of a BSC have been found in the literature on innovation.

Examines the fifthteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

The purpose of this research paper is to present a performance measurement system for enterprise networks (PMS‐EN) developed within the context of a European project's context.

This research follows a constructivist approach, based on the following activities: recompilation, analysis and study of scientific knowledge, acquisition of main postulates and construction of initial framework.

This paper describes a performance measurement system called PMS‐EN that can be used for managing performance in the enterprise networks context. After analysing different frameworks relating to such a thematic, and once their main weaknesses were identified, it was decided to develop a PMS that will overcome these difficulties and, at the same time, provide enterprises operating within these environments, with a simple, efficient, robust and useful framework.

This PMS has been built upon the framework called PMS IE‐GIP, but thought could be given to building it upon other frameworks existing within the literature.

Even though this proposal has been successfully applied to an enterprises network, it should be tested further by implementing it to other enterprises networks, with the main objective of enriching and extending it to other sectors.

This paper has described a new performance measurement system called PMS‐EN that can be used for managing performance in the enterprise networks context. It provides enterprises operating in this context a simple, efficient, robust and useful framework. Additionally, it is an efficient and effective tool for creating, managing and monitoring performance measures, in an analytical and graphical way, at both global and individual levels of the enterprise networks, which is lacking in most of the existing frameworks.

Many developing countries such as South Africa have been introducing measurement of results to improve public service delivery. The practice of development of performance measures in the public service emanates from pressure exerted by citizens who are calling for more efficiency and effectiveness in delivering services. This article examines the implementation of the audit of pre-determined objectives at the Department of Basic Education (DBE).

This study is based on a qualitative case study approach. Secondary sources of data were used in order to analyse the DBE's challenges in managing performance information. Key secondary documents used include the AGSA annual audit reports as well as the DBE 2010/11–2014/15 Strategic Plan and Annual Performance Plans (APP) that provide the pre-determined objectives selected by the Department to measure performance for the five-year period.

The findings indicate that there are shortcomings in the processes of managing performance information. Based on the findings, it is incumbent upon the senior management of the DBE to strive towards understanding and improving their oversight roles and responsibilities in the management of pre-determined objectives.

The study generates a deeper understanding of what has been happening when pre-determined objectives were developed, reported or assessed in the DBE. This will assist the Department and similar public institutions to make further improvements in order to achieve pre-determined objectives.

The measurement of non-financial assets that are held for their service potential rather than for a financial return can be challenging in the public sector. In some cases, the information is not available about the historical cost for the initial measurement and there is not an active market neither that could allow inferring a value for those non-financial assets. In response to this problem, this chapter analyses the newly developed measurement base current operational value (COV) to measure assets in the public sector. This measurement base is part of the proposals in Exposure Draft (ED) 76 – Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements, and ED 77 – Measurement. This chapter was developed using evidence obtained through participant observation to the IPSASB meetings from the authors and the desk analysis of the comment letters (CLs) to the ED 76 and ED 77. The findings from this study reveal that comparability is a major concern of the stakeholders. The CLs also highlighted the need for further guidance on a number of issues and suggested the way forward for the future standard-setting process that address the concerns identified in the proposed COV.

Implementing a performance measurement system (PMS) for research and new product development (R&NPD) is fundamental for supporting decision making but is a challenging task, because effort levels are not measurable and success is highly uncertain. The purpose of this paper is to investigate the design of a PMS in R&NPD in a case study based on the balanced scorecard and Lynch and Cross's pyramidal framework.

The case study regards Whitehead Alenia Sistemi Subacquei that was thought to be a proper company for the empirical analysis for its strong reliance on R&NPD activities, the adoption of a PMS in the R&NPD department and the lack of contributions in the literature that investigate the design of a PMS for R&NPD function in the context of the military industry.

Relevant managerial implications can be drawn: there is the need for different perspectives in measuring performance in an NPD environment, beyond the iron triangle (time, cost and quality); the use of different perspectives/indicators allows tailoring PMS to the specific object of control, coherently with the need to identify specific responsibilities for each measured performance; the adoption of different performance perspectives/indicators should not prevent a holistic view of performance, in which the different performance perspectives/indicators are related with the overall R&NPD economic performance and implementation matters: sharing with people the measurement aim/characteristics make the PMS understandable and acceptable.

Although this subject has been debated in the literature, more study of applications in real contexts is needed.