Latest Communications of International Proceedings articles

The globalization of the economy has forced the harmonization of regulations, also those pertaining to accounting and financial reporting. This resulted in the adoption of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) by an increasing number of countries. This paper is a…

Smartphones constantly offer newer and bigger possibilities. People are more and more aware of values that can be offered by modern smartphones and apps. Therefore, the selection of installed apps is very often a thorough and non-impulse decision. Designers of applications operate in a very…

The research problem was formulated as a question: what are the sources of the potential output gap and which of them can be used to bring the economy to the optimal state most quickly. The research objective is to identify the sources of the potential…

Today, the sustainability challenge has become a relevant issue in the fashion industry. However, given that the request for sustainability is relatively new in this industry, research that could guide companies and organizations towards adopting this method is lacking. This study aims to understand the…

The aim of the paper is to outline the role of private international law in cross-border relations. International traffic of individuals and international trade are the two areas that generate real-life situations connected with more than one legal system. The role and importance of private…

This paper aims to explore the influence of fiscal measures (value added taxes, excises and other consumption taxes, personal income taxes, net social contributions), social (human development index, governance integrity) and economic (government expenditure) variables on income inequality as measured by the Gini coefficient. The…

The ability to internationalize has become a competitive necessity for many companies, important to their survival and development in the globalization era. Simultaneously smart and digitalized technologies (Internet of Things and Services, Big data etc.) enable SMEs to overcome the barriers of geographical location, while…

Digital transformation of production and service enterprises has become a common direction of development for all economic sectors. The very idea of Industry 4.0 has become synonymous with innovation and the basis for business development. The role and importance of these transformations are also recognized…

The purpose of the paper is to show the results of a modeling approach utilizing GIS techniques in the cataloguing of tourist facilities in selected tourist regions. Gaps in databases characterizing developed areas represent a challenge to researchers when they utilize publicly available sources such…

The article attempts to improve the on-time delivery process in a logistics company operating on the domestic and foreign market. Areas requiring modification were identified and in the light of growing problems in the company, modern methods of solving them were proposed. An analysis of…