Latest Communications of International Proceedings articles

Income tax in Poland has been subject to many changes, covering the structural elements of this tax, including tax rates, tax reliefs and exemptions. In 2019 solidarity levy was introduced into income tax solutions, called the "third threshold" in personal income tax. The main aim…

Religious based donations significantly contributed to national philanthropic funds collection of Indonesia in 2018. Indonesia was crowned as “the most generous country”, according to “CAF World Giving Index 2018”. Donations can be collected via online by utilizing social media. This study aims to analyze the…

The article examines the role of ethics in contemporary management education, particularly in technical universities and programs like Engineering Management. In light of ongoing technological and social changes, it asks whether ethics should be treated as an essential managerial competence or merely as part of…

Small and medium-sized enterprises (SMEs) in Europe face increasing pressure from technological, economic, and environmental shifts, necessitating significant transformation. This study is motivated by the critical need to bridge the gap between academic research objectives and practical tools supporting manufacturing SMEs' future readiness, particularly within…

The Social Licence to Operate (SLO) is a crucial concept that enables companies to build and sustain relationships with stakeholders. In the literature, SLO is highlighted as a key element for obtaining acceptance and approval from stakeholders to proceed with business operations. However, emerging European…

Innovation ecosystems in manufacturing regions are often analyzed through structural actor mappings, yet little is known about how different stakeholders functionally contribute to key stages of industrial innovation. This gap limits our understanding of the ecosystem's operational capacity, particularly in production-oriented contexts where applied R&D,…

This study investigates how coal quality and availability influence the efficiency of distribution strategies in the Polish mining sector—an issue that gained urgency following the energy crisis triggered by the war in Ukraine. Despite extensive literature on supply chain management, research on declining markets and…

Small and medium-sized manufacturing enterprises (SMEs) are under increasing pressure to align with Europe’s industrial transformation priorities, particularly digitalization, sustainability, and innovation. While numerous business models exist to support this shift, SMEs often lack a clear framework to evaluate which models are both feasible and…

Offshore wind energy, combines advanced technologies, significant capital investments and broad scientific and industrial cooperation with international market strategies. The aim of the article is to present to a wider audience how technological innovations and high-tech entrepreneurship can support the development of offshore wind energy.…

Drawing upon legitimacy theory, social contract theory, social identity theory, and organizational identity theory, in this paper, we discuss different approaches to Corporate Social Responsibility (CSR) as an extended governance model constructed and shared among individuals, both inside and outside organizations. Delving into the underlying…