The paper presents the results from the research on the factors influencing the use of the Balanced Scorecard methodology in measuring company performance in the engineering sector. The primary objective of the research was to verify the importance of using non-financial factors in managing businesses in connection to the use of the Balanced Scorecard methodology and to verify the dependence between the use of the given methodology and the lack of human and financial resources for its usage. The research focusing on the given issue was conducted over a period of six months. The research was based on the hypotheses that were verified with statistical methods using the methodology of a Chi-square test. To identify the factors that hinder the usage of the Balanced Scorecard methodology in the addressed enterprises, the method of standard deviation was used. The main result of the research is a finding that there is a statistically significant relationship between the enterprises considering the non-financial indicators and the use of the Balanced Scorecard methodology to be important. This relationship is confirmed also by the calculation using a test with p = 0.0422. The research verified one of the main research goals, i.e., the importance of non-financial indicators in connection to the Balanced Scorecard concept (BSC). Other hypotheses are related to the issue of the lack of human and financial resources. Using the Chi-square test in these cases once again, the study also found out the existence of the dependence between the lack of these resources and the use of the Balanced Scorecard methodology. The final value p = 0.0446 relating to human resources and the value p = 0.0377 relating to financial sources define the barriers as being important in implementing the BSC methodology into corporate practice. These values confirm other research results related to the barriers of using BSC. The presented paper assesses the research results that confirm the importance of using non-financial indicators and define the barriers that hinder this usage. The research contributed to the extension of the knowledge of the BSC concept that we consider being a modern managerial future-oriented tool and supported its implementation in companies so that they could operate within the framework of sustainable development.
This paper is focused on the impacts of alkaline and metal deposition on soil and vegetation in the immission field of magnesium factory Jelšava-Lubeník (Slovakia). Soil samples and the foliage of vegetation were obtained from the Jelšava-Lubeník area with specific alkaline pollutants. The examined area is one of the most devastated regions of Slovakia. From the point of view of environmental regionalization, it belongs to an environmentally damaged area of Category 3. The total content of heavy metals in the soil and vegetation (Pb, Zn, Cr, Mn, Mg) were determined by atomic absorption spectrometry and X-ray fluorescence spectrometry. Soil reaction was determined in a solution of 0.01 M CaCl2. Vegetation was assessed by the Braun-Blanquet scale. In conclusion, we can say that spray particles of free magnesium oxide (MgO) strongly influence soil reaction, diversity, and vegetation cover. The research showed that the investigated sites were mostly strongly alkaline; the contents of Cr, Mn and Mg were over the toxicity limit, while the measured values of Pb and Zn did not exceed the limits set by the law. The values that measured significantly above the set limit show contamination that can be considered harmful and toxic. In the monitored species, that is, Agrostis stolonifera, Elytrigia repens and Phragmites australis, an over-limit content of Pb and Zn and toxic contents of Mg and Mn were found.
A field-based study and laboratory tests were undertaken to determine the functional diversity of microorganisms in metal- and alkali-contaminated soils in Central and North-eastern Slovakia where iron ore and magnesite have been mined and processed for a long time. To improve the understanding of the functional diversity of microorganisms, we examined the effects of environmental factors on the functional diversity of microorganisms in metal- and alkali-contaminated soils in the emission field of heaps and tailings impoundments of iron ore mines (Central Spiš) and magnesite factories (Jelšava and Lubeník). Biolog<sup>®</sup> Eco Plates were used to determine and assess metabolic profiles of microbial communities. The examined area of Central Spiš showed extremely high values of Hg and Cu and the values of Zn, Cd, Pb and Cr exceeding the permissible limit were determined. Soil reaction was extremely acidic to strongly acidic. The Jelšava and Lubeník area was characterized by alkaline contamination and the soil reaction was slightly acidic to strongly alkaline. The values of Cr, Mn, and Mg exceeding the permissible limit were measured there. The results indicate harmful and even toxic contamination. Our results showed that the diversity of microorganisms was different in the investigated areas and it was significantly influenced by environmental factors such as soil reaction, bulk density, porosity, and heavy metals Hg, Pb, Cr, Zn, Cu, Mn and Mg. Based on the results of the Shannon index, we can conclude that the diversity was low to moderate (2.5–3.3) and medium (3.3–4.0). Correlations between functional diversity of microorganisms and soil reaction, Hg, Cr, and Cu were determined. Our findings are decisive for understanding the microbial diversity in metal- and alkali-contaminated soils and they can be used to assess the quality and health of soil, as well as for scientific applications of remediation techniques.
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