Matej Bel University

About: Matej Bel University is a education organization based out in Banská Bystrica, Slovakia. It is known for research contribution in the topics: Tourism & Fuzzy set. The organization has 721 authors who have published 1497 publications receiving 11573 citations. The organization is also known as: Matej Bel & Univerzita Mateja Bela.

Accuracy assessment of the ROHF — CCSD(T) calculations of static dipole polarizabilities of diatomic radicals: O2, CN, and NO

Abstract: Static dipole polarizabilities of three radicals, O 2 , CN, and NO were calculated by the coupled cluster CCSD(T) method, with the single determinant restricted open shell Hartree–Fock (ROHF) reference using the finite field method. O 2 and CN are generally considered as difficult systems sensitive to spin contamination. The effect of spin adaptation in the CCSD(T) method with the ROHF reference was considered. Largest single and double excitation amplitudes and the T 1 diagnostics were used as indicators in the quality assessment of calculated dipole polarizabilities. We also discuss these measures in relation to similar quantities for selected closed shell systems for which benchmark results are available. The size and quality of the basis set were systematically improved. Theoretical dipole polarizabilities were corrected for vibration effects and compared with available experimental values.

The reporting of non-financial information and the rationale for its standardisation

Abstract: CSR (Corporate Social Responsibility) is an important part of communication with stakeholders and a response to the need for non-financial reports. Regrettably, the rules of non-financial reporting are almost not regulated. CSR reports are drafted using a variety of principles and guidelines, which limits comparisons across enterprises, transparency and assessment of progress. The reasons for reporting non-financial information cited in the specialist literature, and by enterprises preparing CSR reports are examined, and the benefits of standardising reports of non-financial information are determined. The literature review and empirical research into the motivations for CSR reporting and the trends in reporting of non-financial information helped to verify the initial hypotheses: 1. Communication with stakeholders is the fundamental reason for reporting non-financial information. This is confirmed by the literature review, with most authors believing this is the prime reason for preparing CSR reports. Authors indicating other motivations still treat it as the fundamental cause which exists jointly with other motivations. 2. The need to standardise CSR reporting to ensure its transparency and clarity is noted by reporting organisations. This is proven by surveys of organisations drafting CSR reports – approximately 80% of all reports follow the GRI guidelines. This means the reporting enterprises wish their reports to be clear, transparent and comparable and for their stakeholders to be able to fully satisfy their information requirements. This is also evidence of the care for good relations with stakeholders, who receive standardised data although this is not binding on enterprises. A growing tendency for CSR reporting to follow guidelines other than the GRI can be noted in the entire period under analysis. This will not necessarily be a single compulsory standard, yet a model report would need to be followed to assure transparency and comparability. The Regulations of the Directive 2014/95/EU are a step forward since they will help to standardise rules of reporting non-financial information and will improve its transparency and utility.

How Slovak small and medium manufacturing enterprises maintain quality costs: an empirical study and proposal for a suitable model

Abstract: This paper deals with the quality costs control in small and medium-sized manufacturing enterprises (SMEs) in Slovakia and also presents the results from the questionnaire survey. The empirical study attempts to determine the level of understanding and level of implementation of quality costs control in SMEs in Slovakia. The research is based on the prevention–appraisal–failure model. In the paper we also propose a suitable model for quality costs control in small and medium manufacturing enterprises based on the results of the research. The empirical study focused on SMEs where quality cost control often works as a latent management subsystem. Managers of SMEs use indicators for monitoring process performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs. We asked them to what extent and on what level quality costs control was used in their manufacturing.