address the following issues: Introduction: Why did Susan Johnson, Futura''s President, emphasize the learning and growth perspective over the other Balanced Scorecard Perspectives? Analysis: What specifically does Futura measure and what types of measurements do they use to evaluate the company''s learning and growth? Conclusion: Do you think these measures capture the full dimensions of the learning and growth perspective as explained in the background materials from this module as well as previous ones? Support your answer with examples and citations. Evaluation: What is your evaluation of Futura''s approach? Does it make good business sense or do you think it could cause problems for the company? Agree or disagree with the issue, then defend your position. Use the readings done so far to decide whether the implementation was done well or poorly. The Situation: Gumbus, A. & Johnson, S.D. (2003, July). The balanced scorecard at Futura Industries. Strategic Finance. 85(1). 36-42. PDF available in EbscoHOST through Touro College on June 06, 2008. HTM available at http://proquest.umi.com/pqdweb?did=370139621 & sid=1 & Fmt=4 & clientId=29440 & RQT=309 & VName=PQD and PDF available in ProQuest through Touro College on May 19, 2008. PDF available in ProQuest through Touro College on May 19, 2008. Futura Industries is a Utah-based company with operations in aluminum extruding, finishing, fabrication, machining, and design. It uses the Balanced Scorecard approach, but unlike most companies, it views the learning and growth perspective as the most important aspect of the Balanced Score Card - the foundation for their corporate strategy.