Latest Communications of International Proceedings articles

The aim of this paper is to determine the level of local taxation awareness among owners of properties located in rural communities in Poland. This aim was achieved through a pilot study using the following research methods: a questionnaire interview and a survey questionnaire. The study…

Current changes in the global economy cause manufacturing and service companies to increasingly use technologies closely identified with the concept of Industry 4.0. These technologies are widely recognized as pillars of Industry 4.0, and their use allows for gaining a competitive advantage. They are closely…

Internal audit promotes a broader and more effective control of the organization, as it examines the accounting, financial and operational controls, and is therefore expected to contribute to the improvement of the entities' management process. Given the above, this research aims to assess the perception…

The leather industry is one of the most resource-consuming sectors of the economy, and therefore requires transformation aimed at managing water, energy, raw materials, and waste in accordance with the principles of sustainable development. The article presents new solutions in the fields of the substitution…

This article raises the subject of logistical organisation of mass events on the example of the Złombol charity rally from the participant's point of view. The aim of this article is to identify barriers to participation in the rally and the usefulness of IT tools…

Technology management is understood on the one hand as the process of development and commercialization of technology by university and research institutions. On the other hand, as a process of purchasing new machines and absorption of intellectual property rights or knowledge to a company. Then…

The article presents the concept, functions and economic effects of the minimum wage. It is a widely practiced and controversial labor market institution. This is because of the effects it can lead to. First of all, the purpose of the minimum wage is to stabilize…

The article deals with the investigation of damages and loss concepts and their application in sphere of artificial intelligence incidents. The purpose of the study is to identify the peculiarities of using loss and damage concepts in case affected by artificial intelligence for post-communist transformation…

The outbreak of the SARS-CoV-2 coronavirus pandemic caused an economic crisis on a global scale, and thus numerous and very serious problems related to enterprises development or even to the possibility of their survival. The financial situation of many enterprises deteriorated significantly, in many cases…

The fiscal function is one of the oldest functions fulfilled by taxes. Its crucial importance is expressed in the accumulation of most of the state budget revenues. Proper fulfillment of this function, i.e. optimization of budget revenues, requires taxes to be efficient, flexible, associated with…