Latest Communications of International Proceedings articles

Industrial Revolution 4.0 will affect all areas of business, both private and public. Implicitly, the accounting field will undergo radical changes that will influence the accounting profession, but also the higher education system from the perspective of teaching-learning methods of specific disciplines. In this context,…

The differences in accounting standards, which are reflected in the change of the approach to valuation and revaluation of assets, essential differentiation in the regulation of audit procedures, etc., are increasingly causing the distrust of specific markets at the expert’s level. This is especially felt…

The paper is focused on the assessing the validity of the going concern statements during the Covid 19 pandemic and war in Ukraine. Difficult time in the economy, supply chain disruptions, pandemic lock downs and quarantine absences together with rising risks caused by  the Ukraine…

The management principles became the basis for the development of standard costing. Standard costs are usually associated with a manufacturing company's costs of direct material, direct labor, and manufacturing overhead. Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead to…

The "Professional Accountants - The Future" report by ACCA identified the key forces driving change and the critical future skills for accountants working in public practice. The report which was issued in 2016 recommended that for an accountant to be effective to their employers and…

As many of the bank's customers faced financial difficulties during the COVID-19 pandemic, the banks were significantly exposed to the rising credit risk and probability of default by their customers. To prevent excessive recognition of impairment losses in banks and maintain the stability of the…

The article considers the features of social entrepreneurship in the context of the emergence of climate crisis in developing countries. The measurement of performance and impact at different levels are among the most important challenges for studies in the field of social enterprises. The article…

The automatic segmentation of X-ray images of the lung is a crucial tool for medical professionals to have in order to effectively diagnose and treat illnesses. We propose a development environment that may make artificial intelligence available to everyone so that everyone will be able…

In this modern age, mobile phones have become the most user-friendly and popular device in the world. These mobile phones offer several applications that meet the needs of the visually impaired (VIP). Complexity Navigation, persistent layout, inappropriate input methods, device-to-device interactions, and different factors ignored…

IP packet routing processes are a key element of Internet communication. The task of the routing mechanisms is to choose the optimal packet route. Optimizing the choice of the route from the sender to the recipient requires adjusting many factors such as availability, delay, efficiency…