Latest Communications of International Proceedings articles

04
Dec
2023

Building The Resilience of Enterprises Through Financial Insurance: The Scale and Dynamics of The Phenomenon in Poland

Perspectives in Financial Governance and Accounting: 42FIN 2023
Business activities involve high risk. Nowadays, in times of many challenges emerging at the same time, financial risk is becoming particularly important in business. Its implementation may have serious consequences for the further functioning of the company, reducing the overall resilience of companies to emerging…
04
Dec
2023

Central and Eastern Europe (CEE) and South-Eastern Europe (SEE) stock markets: An In-depth analysis

Perspectives in Financial Governance and Accounting: 42FIN 2023
Central-Eastern Europe (CEE) and South-Eastern Europe (SEE) both demonstrate similar trends in the development of stock markets and have simultaneously special distinctive mechanisms. If the CEE markets have moved much closer in the direction of unification with the markets of Western Europe and the USA,…
04
Dec
2023

Dynamic Stochastic General Equilibrium (DSGE) Models in the Modern Monetary Policy

Perspectives in Financial Governance and Accounting: 42FIN 2023
The paper undertakes the issue of DSGE models in the modern monetary policy. Although DSGE models are broad used by central banks since 1980s of the 21st century, the main motivation to undertake this topic was to systematize the current knowledge about this type of…
04
Dec
2023

Central and Eastern Europe (CEE) Banking on the Stock Market: Turbulence of 2020 – 2022

Perspectives in Financial Governance and Accounting: 42FIN 2023
Recently, there have been many studies on the impact of the pandemic and Russia's war against Ukraine on the stock markets, while very few of them directly affect the banking sector. The issue of banks' strategies in such circumstances is suffocated by little coverage, especially…
04
Dec
2023

Management Accounting in The State Forestry: The Example of Poland

Perspectives in Financial Governance and Accounting: 42FIN 2023
The majority of forests in Poland are owned by the State Treasury and managed by the State Forest Holding, referred to as the State Forests. This entity fulfills the statutory obligation of conducting sustainable forest management, aiming to preserve the sustainability of forests, maintain the…
04
Dec
2023

Base Erosion Profit Shifting BEPS Pillar Two: An Accounting Challenge

Perspectives in Financial Governance and Accounting: 42FIN 2023
The purpose of the article is to discuss the matter of Pillar Two Regulations and it’s influence on disclosures in financial statement. Pillar Two Regulations are extremely difficult tax regulation, which will influence multinational companies dinancial situation, what should be clearly presented in financial reports.
04
Dec
2023

A Composite Risk Indicator for Business Sectors Involving Excisable Goods: A Romanian Case Study

Perspectives in Financial Governance and Accounting: 42FIN 2023
The main purpose of this article is to conduct a scientific statistical research on accounting, financial and tax risk assessment for economic activities involving excisable products by developing a composite risk indicator. The necessity of such an instrument resides in the void in the literature…
04
Dec
2023

Conditions For Effective Human Resources Management Involving Remote Work In A Manufacturing Company

Human Resource Dynamics and Workplace Management: 42HR 2023
The aim of the article is to present the factors that influence the quality of effective people management in a team. The characteristics of a "good" manager and the ways and techniques of his work and contact with employees were presented. Attention was drawn to…
04
Dec
2023

The importance of the employer brand on the labour market: case study from Czech Republic

Human Resource Dynamics and Workplace Management: 42HR 2023
The case study proposes a methodological procedure for building an employer brand applied to two real companies between 2016 and 2019. The process of creating an employer brand includes three phases: (1) knowledge – analysis of the current situation and setting SMART goals, (2) creation…
04
Dec
2023

Ethical Dilemmas Behind The Unsmoothed Framework Of The National Public Oversight Bodies

Perspectives in Financial Governance and Accounting: 42FIN 2023
The aim of Public Oversight Bodies (POBs) is to improve firms’ audit quality through inspections of audit engagements. Nonetheless, the effectiveness of specific actions of POBs is yet to be documented in the literature. By using a hand-collected data on the framework of POB inspection…