Latest Communications of International Proceedings articles

30
Dec
2020

The Use of Reserves and Accrued Liabilities for Discretionary Shaping of Financial Results of Stock Exchange Listed Companies: Case of Poland

Accounting, Reporting, and Financial Analysis: 36FINACC 2020
Reserves and accruals belong to the measurement category in which a lack of credibility is considered to be at a high-risk value. Due to subjectivity and possibility of choosing many premises during the valuation process, reserves and accruals are treated as instruments of aggressive accounting.…
30
Dec
2020

The Relationship Between Heutagogy Learning and Student Motivation and The Mediator Role of Digital Literacy Among Students in Indonesia: A Proposed Conceptual Framework

Revolution of industry 4.0 led to rapid changes in various fields of life, including the world of education and 21st-Century skills are required to meet the demand of it. As education has been transformed from pedagogy to andragogy and heutagogy learning, students should be able…
30
Dec
2020

The Mediating Role of Student Satisfaction on Student Commitment during the Digitalization Era

Innovations in E-Learning and Digital Education: 36eLEARN 2020
The present study uses a proposed model to explore satisfaction and commitment of students in an online learning environment. First, it presents the key determinants of student satisfaction and their impact on student commitment. Second, it examines the significance impact of each of the three…
30
Dec
2020

Energy Transformation in Poland in Comparison to the Selected European Union and World Countries

Energy Policy, Security, and Economic Development: 36NRG 2020
The article reviews the energy situation in Poland and the selected world and the European Union countries in times of dynamically growing energy demand. The conducted analysis indicates the short-term sufficiency of fossil energy sources and the negative impact of the extraction and use of…
30
Dec
2020

A Bibliometric Study of Renewable Energy and Circular Economy: Revealing Links and Dynamics

Energy Policy, Security, and Economic Development: 36NRG 2020
This paper aims to create an image of the relationship between circular economy and renewable energy through specialized papers published between 2000 and 2019. In this way, this paper is based on the study and analysis of the literature published on this topic in the…
30
Dec
2020

Data Mining in Logistics – Choice or Challenge?

AI, Data Mining and Data-Driven Solutions in Different Fields: 36AI 2020
The article is focused on the identification of data mining logistics processes and describing them. The development of digital technologies such as Web 2.0, Internet of Things, and Industry 4.0 (Govindan, Cheng, Mishra, Shukla, 2018) resulted in data mining gaining more attention nowadays. The article…
30
Dec
2020

Application of Environmental Impact Assessment Methods for Construction

Sustainability and Environmental Management: 36ENV 2020
Sustainable development has become a concept commonly used in terms of global spatial development, national and regional planning. In view of the fact that deposits of non-renewable energy resources are inevitably running out, it is particularly important to take a new look at the problems…
30
Dec
2020

Child Caring Roles and Job Performance of Female Employees: Evidence from North Central, Nigeria

Employee Relations and Strategic Human Resource Management: 36HR 2020
The primary objective of this study was to explore the effect of child caring roles (CCR) on job performance of female employee in public sector of Nigeria. The present day study examines this issue, stressing on the level of job commitment and number of children…
30
Dec
2020

Measuring Intellectual Capital in Malaysian Non-Profit Organisation

Strategy, Innovation, and Organizational Effectiveness: 36MGT 2020
Non- Profit Organisation (NPO) is the third sector after the public and private sectors that aims to provide welfare services. The NPO has received an increasing demand for services from the society and community. NPOs are highly depending on the skills and knowledge that are…
30
Dec
2020

Online Education in Developing Countries: A Comparative Analysis of the Development of the Sector in Russia, China and Brazil

Innovations in E-Learning and Digital Education: 36eLEARN 2020
The purpose of the study is to analyze the conditions for the development of the online education sector as the basis of the digital economy in rapidly developing countries (Russia, China, Brazil), as well as to assess its current state and growth prospects. The authors…