Latest Communications of International Proceedings articles

This article examines the possibility of verifying the generation of public value and the costs necessary for its implementation in local government units in Poland based on the performance budget. Communes and districts in Poland do not have a legal obligation to prepare a budget…

The aim of the paper is to analyze and evaluate the awareness and ecological behavior of Poles in the light of empirical research conducted in 2021. This article identifies examples of ecological activities and assesses the reasons of its undertaking. Several factors that are a…

 Excise duty on tobacco products is a moderately sustainable tax. In 2004-2019, it reduced the tobacco product consumption level in Poland, while maintaining high fiscal efficiency understood as the capacity to collect budget revenue. The taxation of cigarettes was particularly significant for the revenue from…

The article discusses about methodological approaches to the development of regional food supply systems with account for their influence on the food market. The cornerstone of any national food supply system is the resources of its regions. What is meant is the natural and climatic,…

Category “efficiency” is one of the fundamental categories in economics. Its high importance is due, first, to the fact that efficiency is associated with the achievement of results, development goals, both of public production and private sector. In scientific research, interpretation of the concept of…

Society is facing new demands and requests concerning education organization in the 21st century due to global world changes. It needs professional, competitive, and competent youth who are able to adapt quickly in unstable conditions and can choose independently the sphere of activity, self-realization, and…

The tourism industry is becoming increasingly important in the economies of most countries. Over the last decade, the world tourism market has grown, and even in times of crisis, it has remained a reliable sector of the economy. In 2019, the World Tourism Organization (UNWTO)…

The aim of the research is to try to answer the question: Are parenting attitudes of mothers and fathers, and if so which ones, related to the motivation to save energy in the perception of young people with ASD? Many studies have confirmed and provided…

Passenger cars are the dominating means of transport used for daily mobility in a majority of countries and cities around the world. Such modal division has negative consequences for the natural environment and the quality of life. The sustainable mobility policy requires understanding the motives…

The digital transformation of various spheres of the society and state livelihoods poses new challenges to the sphere of higher education: the formation of digital competence among students, the ability to provide the economy with personnel having competencies to work in the digital society conditions.…