Abstract The aim of this paper is to describe characteristics of agile manufacturing and analyse the needs and benefits of agile manufacturing under the conditions of uncertainty and market turbulence. It also describes four main changes in the production environment which were implemented thanks to agile methods, and compares the lean and agile manufacturing, while describing their intersections and differences in achieving the set goals. The conclusion summarises the advantages and identified benefits suitable for organizations after implementation of agile manufacturing, as those are the important facts that can play a significant role in the survival and re-establishment of balance in the periods of uncertainty.
Abstract Diversity of labour market is currently one of its most striking features. The processes of globalisation and interdependence are creating pressure for ever more international cooperation, which naturally causes more frequent clashes between the diverse elements of the environment, and increases the interdependence of economies. In this context, the COVID-19 pandemic has generally weakened existing global relationships and chains. Economies have been distorted by various types of restrictive and later stimulus measures in a relatively short period of time - a situation that leads naturally to the idea of the interconnectedness of existing processes and the labour market. The main objective of the present study was to make a comparison of the authors' views on the development of these indicators on the basis of the results of analyses of selected macroeconomic indicators, and to establish the dependence between the development of the COVID-19 pandemic, macroeconomic developments and state interventions in the functioning of economies. We begin the empirical part by analysing the evolution of quarterly GDP values in selected economies of the world, and then turn to the employment rate. We conclude the study with the evolution of unemployment in comparison with the evolution of the pandemic situation in the Slovak Republic. The comparison of selected indicators and its results confirm the existence of links between pandemic, macroeconomic and legislative developments in the Slovak Republic. Although the COVID-19 pandemic is the ultimate cause of changes in the labour market, the immediate cause of the dynamics of GDP, employment and unemployment is the state intervention in the economy.
Abstract The effects of sustainability reporting on earnings management was examined in the study extensively. Causal research design was employed in this study. The study population comprises of all the 112 quoted non-financial firms in Nigeria, sample size is 22 listed manufacturing firms purposively selected for the purpose of this study. The study covered 7 years’ period ranging from 2015-2021. The data used for this study were gotten from the annual reports and sustainability reports of the selected firms. Data used for this study were analyzed with the use of descriptive statistics and panel regression analysis. Sustainability reporting was measured in this study by using the social, economic and environmental disclosures index, whereas earnings management was measured using discretionary accrual and real earning. The outcome of the analysis of the study revealed that sustainability reporting has a significant negative effect on discretionary accruals and real earnings evidenced by t-statistics = (-2.31, -2.54, -2.95) and p-values of (0.037, 0.018 and 0.023) respectively for social, environmental and economic report disclosures on discretionary accruals and t-statistics of = (-2.53, -2.23, -2.86) and p-values of (0.012, 0.029 and 0.005) respectively for social, environmental and economic report disclosures on real earnings. The study concludes that the firms with low sustainability disclosure will probably be more involved in earnings management practices than the firms who actively disclosed their sustainability matters in details. The study recommends that firms should ensure they disclose in details the true state of their sustainability activities.
Abstract Provided that the industrial sector is digitized, it presents an opportunity to enhance the safety and quality of work for the workforce, and it should also lead to a positive social impact by reducing the gender gap and promoting equal opportunities for men and women. Gender equality does not mean sameness, but rather equal social status, rights, and obligations, as well as fair and equitable approach. Fundamentals for both prosperity and a sustainable world is established by the above-mentioned. The primary objective of the research described in this article was to examine the impact of Industry 4.0 on gender equality within industrial organizations and how gender equality is perceived by employees of industrial enterprises. The conducted questionnaire survey was focused on the application of the current state of gender equality under the conditions of Industry 4.0 in seven large industrial enterprises in Slovakia. The survey was focused on industrial enterprises. The most important findings of the conducted survey is the facts that women and men generally perceive the issue of gender equality differently, and that the majority of female respondents do not perceive the arrival of Industry 4.0 and the digitization and automation associated with it as a trend with positive impact.
Abstract The article deal with the problem of choosing an effective software tool for developing virtual trainings. The Ella platform as an innovative solution for creating of virtual training is presented. In the introductory part of the article, the Ella platform is presented as the result of our development. Ella is an integrated software ecosystem as a basis of multiple software applications focusing on the design and analysis of internal e.g. logistics, monitoring, and simulation of automotive logistics assets, and safety systems, etc. This article is focused on virtual training using the Ella platform. Furthermore, the article provides an example of virtual training that has already been carried out, with the Ella platform used in the preparation.
