Latest Communications of International Proceedings articles

The paper explores auditors’ attitudes towards dysfunctional audit behaviors (DAB) in relation to different time pressures such as time budget and time deadline. It particularly investigates changes in DAB with the accumulation of years of experience. The paper initially surveyed a group of auditors joining…

The article discusses the impact of financial risks on the activities of a modern enterprise in a crisis and their management in the system of internal control of the enterprise. A correct assessment of financial risks helps to increase the stability of the enterprise, and…

The publication includes a theoretical part that describes in a synthetic way selected subjective factors determining the development of  self-study skills in the online environment, and a practical part, which focuses on the analysis of the results of a survey conducted among students of Cracow’s…

The global pandemic caused by SARS-CoV-2 coronavirus resulted in many recommendations and restrictions to protect human life and health from the effects of contracting this pathogen. These recommendations and restrictions have caused changes in social functioning due to the implementation of the Distance-Disinfection-Mask rule. Observance…

The increasing number of unemployed is a serious development problem. In general, the increasing number of unemployed is caused by the number of available job opportunities that are not balanced with the number of the workforce which increases every year. The problem of unemployment is…

The study tries to get a deeper understanding of how two macro-level antecedents, the state of the economy and the social capital of a country boycotting of products. When selecting these factors, we assume that consumer activism is vulnerable to the economic conditions (such as…

This paper focuses on the HR transformation within a leading Japanese pharmaceutical company, and provides an overview on the impact held by the implementation of new technology solutions. This research will highlight the organizational culture changes undergone through digital learning transformation, such as talent reskilling/upskilling…

In the 21st century, the key resource for the development of any state is human potential in the scientific and engineering sphere, which has unique competencies and ensures the generation of new knowledge. To stimulate the attraction of talented young people to the R&D sector,…

Mortgage loans have become the dominant financing choice on the market for home loan products in the Czech Republic. The demand for own housing has long been on the rise among the Czech population which goes hand in hand with the demand for mortgage loans.…

The purpose of this research is to consider problems of the criminal law struggle with vandalism and to study legislations of foreign countries in terms of establishing the responsibility for the attack on property intended for public use. It is noted that in contrast to…