Measuring enterprise performance plays an important role in maximizing business efficiency. A modern business performance measurement tool is the Balanced Scorecard (BSC) method. This method helps assess not only the financial situation of the enterprise, but also indicators, and evaluates non-financial indicators, which is important for achieving the maximum competitiveness of the enterprise. This paper points out the importance of non-financial indicators in small and medium-sized enterprises in Slovakia, using the BSC method as a strategic management tool. Three hypotheses were established and then verified using the method of proportionality of the given phenomenon in the population and the chi-square test of independence. Apartial objective of the study was to find out the existence of a statistically significant link between the use of the BSC method and the importance of non-financial indicators in small and mediumsized enterprises in Slovakia, as the BSC method attaches the same importance to both financial and non-financial indicators. It has been shown that these two variables are related.
Although the ‘publish-or-perish’ principle has spread globally, many authors believe that it is a negative reinforcer (motivator) and harmful. With this paper, we have tried to help overcome the growing pressure of negative reinforcers on researchers. The paper aimed to propose a model for factors influencing researchers to publish in WoS/Scopus journals, based mainly on positive reinforcement and a combination of concepts including theories of control, management, stakeholders, and psychology. The model was intended for Bulgarian universities. It covered 17 motivational drivers and 29 potential features of internal university stakeholders directly involved in the topic. Factor ranking was not incorporated in the model. The research methodology covered the methods of expert evaluation, analysis/synthesis, induction/deduction, and the toolkit consisted of a comprehensive survey and Kendall’s rank concordance coefficient. The model was implemented at a Bulgarian state university. The empirical study was conducted among 120 researchers. It resulted in factor rankings by university internal stakeholders. The highest-ranked motivational driver was reputation, and the lowest-ranked was the publish-or-perish pressure reducing. The highest-ranked potential features were university prestige and potential and support for promotion. We believe that this model contributes to the theory of behaviour control. The model will also improve university research management by enriching its tools.
Youth unemployment is a problem in each member country of the European Union (EU). The EU seeks to alleviate this problem by implementing various programs to support young people in finding and keeping a job, thus contributing to economic growth. In 2020, the world was hit by the COVID-19 pandemic. The countries have introduced many strict measures to prevent its spread, but they have caused a significant increase in unemployment, including among young people, and thus harmed economic growth. In this paper, we analyze the unemployment of people under the age of twenty-five in the EU. We also point out how unemployment rates have increased in individual countries. This problem concerns not only countries where the youth unemployment rate had been high already, such as Greece, Spain, and Italy, but also countries with previously lower rates, for example, the Czech Republic, Netherland, Poland, and Slovenia. In the latter group of countries, the youth unemployment rate has doubled in some cases due to anti-pandemic measures. We found that the most affected countries in this regard are the aforementioned Czech Republic, where the unemployment rate at the end of 2020 rose to 2.19 times above the level at the end of 2019, and Estonia, where year-over-year youth unemployment rose by a factor of 2.5. However, unfavorable developments occurred also in Lithuania, Latvia, and Ireland. According to our results, in 2020, youth unemployment increased the least in Hungary, Italy, and Belgium. In general, however, as the situation is now much more urgent, measures to alleviate this problem need to be put in place in each country to help young people find employment and, thus, stimulate economic growth.
This paper provides an overview of the theoretical foundations on the topic of ‘motivationinternal control’ relations in municipalities, based on papers indexed by Web of Science and Scopus before May 2020. A systematic approach is taken in it. According to the results, the topic is underdeveloped. Also, researchers are more interested in the influence of internal control on motivation than vice versa. 20 motivational factors and 18 features of stakeholders’ potential were identified. Strongly cited factors are audit quality, effective internal control, compliance with standards, social and democratic accountability, and features - professional competence, objectivity, ethics, integrity, responsibility.
According to modern management theory, the performance evaluation based entirely on objective indicators within an organization is not considered to be an effective tool. The research objective of this paper is to suggest a contemporary model for evaluation in the budgetary control process of the organization. The model is based on a modern evaluation approach and a complex toolkit of management science and mathematical theories of fuzzy sets and fuzzy logic. In this model, subjective evaluations of the responsibility centres' achievement and performance in budgetary control are generated by fuzzy techniques based on a combination of quantitative and qualitative indicators. The model also allows for an immediate transformation of quantitative into qualitative evaluations and vice versa both in fuzzy and crisp types. The proposed model is an appropriate tool for the subjective performance evaluation of objective results from the organization's budgetary control process under uncertainty. This model was tested in a Bulgarian enterprise for unique wood furniture manufacturing in July 2018 and was applied to five cost centres, with the results demonstrating its applicability. According to our study, the model provides a modern solution to a management problem that is unresolved in the scientific literature and is important to the budgetary management practice of organizations. We believe that the further improvement and implementation of the model will contribute to more effective management and thus to the enhancing competitiveness of the organization.
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