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.
The main aim of this research is to develop an innovative Bribery Risk Index (BRI) to measure organization's level of bribery risk in accordance with the ISO 37001 to strengthen the corporate social responsibility and to verify it under the conditions of selected enterprises. The value of this paper is mainly in providing a possible tool to handle the problem of bribery that has not been successfully solved. The ISO 37001 provides general areas where bribery risks could originate in organization, but it does not provide a specific list of risk factors. It is up to companies to create such risk factors, and this paper provides a possible solution to this challenge by creating a complex list of bribery risk factors and incorporating them into one indicator—the BRI. As such, the proposed BRI is an original approach to assessing an organization's level of bribery risk. The results were achieved through four case studies. The first step was risk management application for bribery risk analysis according to ISO 37001. Findings were used to create a list of criteria with specific importance and consequently the creation of a BRI. The proposed index can also serve to compare organizations' levels of bribery risk regardless of their size and serve in bribery prevention because it identifies the areas in the enterprise where the risk of bribery can be significant and can affect the ability of the organization to perform its functions for its stakeholders.
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