Latest Communications of International Proceedings articles

Positive financial results achieved by enterprises should improve market indicators, while negative financial results should affect the deterioration of market indicators. It is important from the point of view of the topic to examine the following hypothesis: There is a significant statistical relation between the…

This paper presents a comparison between the quality of imported food products sold at European, national and Constanța County levels. The alert, information and border rejection notifications sent by the Rapid Alert System for Food and Feed (RASFF) have been used in the research, in…

This research has focused on the official inspection carried out by public institutions in Romania in the first quarter of 2023, in order to check the compliance of food products of non-animal origin with the legislative requirements in force, respectively the compliance with the food…

Cultural rural landscape in Poland is a subject to further civilizational changes, and this mutual penetration of natural and anthropogenic elements illustrates the relationship between the man and the nature. However recently the idea of sustaining such landscape in good condition has gained ground in…

Sheep production in Poland for many years has been facing continuous recession, however its role can be considered in various aspects. Interesting way to describe this broad phenomenon may be a method proposed by Van Huylenbroeck, that is extrapolated from widely understood agriculture. According to…

Regulatory norms are periodically renewed. In this regard, International Standards on Auditing (ISA), including quality standards, are no exception as they continue to generate increased interest in the current context. Therefore, the International Auditing and Assurance Standards Board (IAASB) has published a set of new…

The healthcare system in Poland is facing a large number of various problems. The main ones include staff shortages among doctors, nurses and midwives, insufficient healthcare system funding by the state and long waiting times for a visit to a specialist. The discussion, however, has…

The importance of the zloty exchange rate against the euro in public procurement in the context of monetary integration with the European Union. The content of this article refers to determining the meaning of the euro exchange rate and expressing the value of goods and…

The provisions created for future liabilities are the subject of this paper. The research was conducted on the basis of reports prepared by the Central Statistical Office in Poland in individual years from the period 2017-2021 and regarding the balance sheet results of business entities.…

Revenues are one of the most important concepts in accounting, and their recognition is particularly important according to various standards, because they affect the amount of benefits achieved, and thus shape the financial result. An important aspect in accounting is the moment of achieving revenues…