Latest Communications of International Proceedings articles

Creative accounting is characterized by a large number of forms, so it is difficult to detect its practices in the business environment. If the financial statements are distorted, users of the information from the financial statements will obtain false and inaccurate information, which may have…

This paper explores the notion of environmental systems analysis. The most widespread tools that can be applied to environmental systems analysis were identified and characterized to determine their appropriateness in different situations. Moreover, the typology and specificity were presented of future scenarios being crucial elements…

The world economy is characterized by huge dynamism. Changes of both its subjects and relations between and among the subjects are seen as its immanent feature. International trade relations are considered one of crucial ties in the world economy. Economic and political transition introduced by…

The purpose of the paper is to examine the way Covid-19 influenced the disclosures made by financial statement preparers in the statutory financial statements. The pandemic was strong but one-off factor that stressed performance of many companies. That makes it difficult to stakeholders to distinguish…

Many people turned from the classical way of doing business to a more digital oriented one, where machines and AI are being used to serve both customer and producers’ needs. The internet and the online market make available for one’s business a new whole range…

Scheduling of jobs is an important problem in operational planning, network optimization or airplane landing. A standard scheduling model assumes that jobs processing times and other production process parameters are crisp. In practice, however, job processing times are often subject to uncertainty due to machine micro-stoppages,…

The paper deals with the substantial contribution of foreign direct investment to the intensification of Romania's foreign trade relations and their qualitative improvement in the period after Romania’s accession to the European Union, i.e., 2007-2019. The motivation for choosing this topic is that one of…

Report: The BRICS Strategic Economic Group consisting of five emerging economies (Brazil, Russia, India, China and South Africa) has gained influence on the global economy and decisions on economic and political problems. The group of BRICS countries has incredible human resources, mineral resources, large productive…

In North African countries (Algeria, Morocco, Mauritania and Tunisia), a considerable improvement of the situation of the telecommunication operators has been noticed during the nineties. The evolution in these countries was very different depending on their economic policies, their effort of reorganization of their telecommunication…

Remanufacturing has recently received significant interest because of its environmental and economic benefits so it is seen as a preferable waste management option, in particular relevant in the automotive sector. Considering the literature review analysis, it was noticed that there has been still limited knowledge…