Latest Communications of International Proceedings articles

08
Jul
2021

Comparison of Two Technical Variants for Virtual Training

Innovations in Digital Learning Environments - Challenges and Best Practices: 37eLEARN 2021
This article deals with the comparison of two technologies for use in virtual training. The aim is to compare two technologies that can be used for training and coaching new employees with a focus on use in industrial companies. A pilot study was created for…
08
Jul
2021

Assessing and Monitoring Student Progress in E-Learning

Innovations in Digital Learning Environments - Challenges and Best Practices: 37eLEARN 2021
The article provides background research on different methods of assessing and monitoring the results of students' activities in the process of distance learning. As distance learning implies the usage of technical tools in educational process, the term “e-Learning” is used as a means that maintains…
08
Jul
2021

Digital Environment as a Means of Developing Aerospace Students’ Independent Work Skills at the University

Innovations in Digital Learning Environments - Challenges and Best Practices: 37eLEARN 2021
The article is devoted to one of the main trends in modern education system – digital education. The authors state the necessity for digital transformation of higher education system which has already been reflected in the new state standards of higher education for students of…
08
Jul
2021

Barriers Limiting Audit of Non-Financial Reports on Polish Auditing Services Market

Insights in Accounting Practices and Financial Management: 37FINACC 2021
The aim of the article is to identify of the barriers conducting of non-financial reports audits in Poland as well as identification of the percentage of audit firms being under audit supervision, which are  performing this kind of services in Poland. The article identifies the…
08
Jul
2021

Earnings Management in Companies in Restructuring According to The Slovak Insolvency Legislation

Insights in Accounting Practices and Financial Management: 37FINACC 2021
The main aim of the paper is to find out ex-post whether and to what extent earnings management was used in the selected companies, namely in companies, which in accordance with the applicable insolvency legislation of the Slovak Republic are or have been in a…
08
Jul
2021

The Competences of Generation Z and The Adequate Methods for Learning Based on Technology in Higher Education

Innovations in Digital Learning Environments - Challenges and Best Practices: 37eLEARN 2021
In the present in higher education are identified and implemented new learning methods adapted to the transformations of the society and to the specific needs of the new generation - Generation Z. The leaning methods  that are innovative based on technology are used to ensure…
08
Jul
2021

Integration of Human Resource Accounting in The Presentation of Financial Statements in The Nigerian Banking Sector

Insights in Accounting Practices and Financial Management: 37FINACC 2021
This paper aims at identifying and bridging the gaps in the presentation of financial statements in the banking sector in Nigeria. Financial statements in the financial sector do not properly highlight the importance of human capital resources and its role in the success of any…
08
Jul
2021

Doing Good Does No Harm. About Creating Sustainable Value Through Accountable Management

Insights in Accounting Practices and Financial Management: 37FINACC 2021
Reflecting the high complexity, diversity and uncertainty of business and economic conditions, and acknowledging the trend of boundaryless organisations and economic-social systems, we have to move from stakeholder management to stakeholder accountability to let us operate in the turbulent, chaotic environment of the Anthropocene. The…
08
Jul
2021

The Impact of Chief Executive Officer Power on the Agency Costs: Evidence from Libya “An Applied Study on the Libyan Private Banks”

Insights in Accounting Practices and Financial Management: 37FINACC 2021
Given that the importance of stabilization of the agency theory as a base to organize the relationship between the shareholders "the origin" and the management "the agent" in the business environment nowadays, this study aimed to identify the impact of the chief executive officer "CEO"…
08
Jul
2021

Regularities and Factor of Expanding the Capacity of The Digital Educational Environment in Russia

Innovations in Digital Learning Environments - Challenges and Best Practices: 37eLEARN 2021
 The paper reveals the theoretical aspects and practical components of expanding the potential of the digital educational environment in Russia. The author substantiates the relevance and necessity of expanding the potential of the digital educational environment in the country, examines the features of the development…

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