Latest Communications of International Proceedings articles

In today's business world, local businesses are under constant pressure to reduce costs and streamline operations. As the Chairman of the Board of a medium-sized German company, I experience on a daily basis how important financial controlling has become in the financing of companies of…

The aim of the study was to find out the opinions of accountants, people professionally involved in finance, managers of business units and working in other departments of business units on the accounting regulations in force in Poland. A large part of the regulations governing…

The International Accounting Standard (IAS) 27 should be used in the presentation of separate financial statements (SFS) for entities listed on regulated markets within the European Union (EU) that adopt the standards issued by the International Accounting Standards Board (IASB) as adopted by EU (hereinafter…

Crude oil contamination of seawater poses a significant threat to Oman's marine ecosystems, yet limited data exists on the extent and nature of this pollution. This knowledge gap hinders effective remediation and environmental management. This study aims to critically review recent advancements in seawater treatment…

Observations from the automotive sector indicate that hybrid cars are becoming more and more popular and constitute a cheaper and more efficient alternative to electric cars. Therefore, from a scientific point of view, it is important to evaluate them in terms of selected operational parameters.…

Most micromobility research is conducted among users (their attitudes, behavior or travel trajectories). The findings are of significant value and utility in the creation of mobility patterns, shared micromobility offers, operating conditions, and the use of micromobility big data. The significance and efficacy of micromobility…

One of the elements of target costing is identifying the desired features of a product. According to this concept, a product should possess only useful features, which are those accepted by buyers. This acceptance is reflected in their willingness to pay a higher price for…

The reserve of natural resources is the main component of the economy. The extraction of natural resources often leads to their inefficient allocation and it generates corruption.  Thus it obtains a negative impact on industrial production and therefore on economic growth.  This paper presents a…

The purpose of this paper is to provide insight into the implementation of Environmental, Social, Governance (ESG) in cities. The concept of smart city in the context of sustainable development will be presented. Smart city is an innovative concept that integrates digital infrastructure in carefully…

This article is devoted to the assessment of the potential of the land resources of the Russian Federation for the implementation of forest climate projects. In the course of the work, various sources of data on the state of lands in the Russian Federation were…