Latest Communications of International Proceedings articles

The paper is focused on earnings management and possible consequences of its misuse. Earnings management may result into possible fraudulent behavior in commercial companies. The main focus among these possible consequences, is put on economic crimes on the global and also local scale in the…

The purpose of this paper is to present the selected biometric security measures based on artificial intelligence that ensure user authentication. Biometrics as a method of automatic recognition of people based on their physical characteristics can be used in the process of authentication or authorization…

The article examines theoretical and applied aspects of the investment portfolio construction. The Markowitz mean-variance model, the Sharpe single-index model and the EGP algorithm are being analyzed and then implemented to build optimized portfolios using daily data over 5 years on the 28 MOEX listed…

In the context of performance management in an organization, it is important to continue to assess the performance of each employee even though during the Covid-19 pandemic, it was difficult to make an assessment directly and was carried out with the help of internet technology…

The paper utilizes the comparative analysis of unemployment rates in the United States and China. The obtained primary data on unemployment rates in various time intervals were compiled on categorized line charts by assigning / subordinating to the considered time series separate scales on additional…

Globalization of economy and business terms’ activity create new conditions for business implementation in the world market. To lead the company to global leadership it is necessary to provide long-term competitiveness and the corresponding business scale. Now simplification of trade procedures is one of the…

The research was aimed at checking the relationship between the size of the fund and its performance. The research was carried out on the basis of a linear and quadratic regression model, also taking into account lagging variables. The added value of the work is…

Effective management of human capital of enterprises requires their timely and correct accounting and evaluation. The existing system of accounting and reporting of organizations in Russia has developed in the conditions of the industrial economy. Now it is not reflect the state of the intellectual…

This paper presents preliminary conclusions resulting from a survey conducted in Poland at the end of 2020 on a representative research sample of 1500 respondents using the computer-assisted web interview method. The aim of survey was to outline the potential economic and non-economic motivations for…

The paper utilizes the multivariate comparative analysis of quantity of passengers transported by air in the United States and Great Britain in 2019-2020 in terms of economic security. The primary data was grouped and compiled on categorized line charts and bar charts. Constant-base dynamics indicators…