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Latest Communications of International Proceedings articles

23
Dec
2025

Transforming Insurance Reporting: Challenges of IFRS 17 Implementation

Accounting Standards and Reporting Challenges: 46ACC 2025
The new reporting standard, IFRS 17 – Insurance Contracts, replaces the previous IFRS 4 and introduces significant changes in how insurance companies measure, recognize, and report their insurance contracts. IFRS 4 had become partly outdated and inefficient, prompting the need for a more transparent, standardized…
23
Dec
2025

Exploring the Role of Artificial Intelligence in Accounting Information Systems: A Literature Review

Accounting Standards and Reporting Challenges: 46ACC 2025
Information technology has a significant impact on the development of accounting information systems. Recently, the influence of artificial intelligence has become increasingly significant, and it is expected to expand even further in the coming years. Therefore, main goals of the paper are to analyse the…
23
Dec
2025

Micro-credentials, Digital Badges, and Open Badges: Paving the Way for a Sustainable Future in Education

Educational Innovation, Inclusion, and Technology: 46EDU 2025
Micro-credentials, digital badges, and Open Badges as new trends in education play an important role in the creation of the future of learning as a sustainable process that offers multiple ways of skills recognition. Such credentials have appeared over the last decade and represent knowledge,…
13
Dec
2025

Juridification of ESG in European Union Law: An Analysis of the CSRD and CSDDD from the Perspective of Public Economic Law and Environmental Protection Law

Economic Policy, Markets, and Socio-Economic Development: 46ECO 2025
This article analyses the juridification of Environmental, Social and Governance (ESG) frameworks in European Union law through an examination of two key regulatory instruments: the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) and the Corporate Sustainability Due Diligence Directive (CSDDD, Directive (EU) 2024/1760). The…
12
Dec
2025

Tourist Voucher Effectiveness and Perception Among Entrepreneurs in The Tourism Sector in Poland

Tourism Development & Emerging Trends: 46Tourism 2025
The poor situation on the Polish-Belarus border may be contributing to a decline in demand for tourism services in the border region. The regional government has initiated an intervention tool in the form of a tourist voucher valid in selected region. The newly created Podlasie…
12
Dec
2025

Comparative Analysis of Tourism Development at The Example of Selected EU Countries

Tourism Development & Emerging Trends: 46Tourism 2025
This article presents an analysis of tourism development in selected European Union countries. The study was motivated by the need to analyze changes in tourism development in individual European Union (EU) countries following the COVID-19 pandemic. The article is an attempt to fill the research…
12
Dec
2025

Dark Tourism as a Niche Form of Cultural Tourism

Tourism Development & Emerging Trends: 46Tourism 2025
The aim of this article is to present dark tourism as an important, though often controversial, element of contemporary tourism, with particular emphasis on its educational and cultural potential in the context of niche forms of tourism. A methodology drawing on the methodological canon of…
12
Dec
2025

Comparative Assessment Model of Natural Resources Mix in The European Context

This paper presents an analysis of primary energy production from renewable and non-renewable sources. It determines which energy from non-renewable sources is replaced by energy from renewable sources for each EU member country considered. Additionally, the present paper also shows us a cluster analysis of…
12
Dec
2025

Optimal Decisions in Oil Industry

Energy Transition & Sustainable Development: 46NRG 2025
As part of larger research that deals with modeling different aspects concerning oil and gas industry, this paper explores the possibilities of building up operational models for optimal decisions in the oil industry through linear programming aiming at the analysis of investment efficiency in oil…
12
Dec
2025

The Stake in Adoption of the New Offshore Law: Unlocking Investments in the Black Sea

Energy Transition & Sustainable Development: 46NRG 2025
This article deals with a very controversial topic of recent times, namely the need to urgently start the exploitation of hydrocarbon reserves in the Black Sea continental shelf, and the benefits that the Romanian state can obtain from these operations. As a result of the…

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