Latest Communications of International Proceedings articles

This article aims to present arguments that justify the introduction of hybrid capital in limited partnerships’ financial statements. A limited partnership is becoming an increasingly popular form of doing business. Legal regulations in the field of accounting, as well as the literature, do not devote…

This article focuses on the implications that two dimensions of transformational leadership, more specifically inspirational motivation and intellectual stimulation, have on employee creativity in the context of the present global pandemic. These two variables were selected due to their direct influence in employee motivation and…

The main task of smart cities is to strive for sustainable development in such a way as to meet the needs of the present generation without compromising the living conditions of future generations. The limited resources and the need to maintain or increase the quality…

The article investigates the internal structure features of the agricultural insurance market, which resulted in III sectors gradation; each of them forms separate structural elements or their totality. It is determined that the authorized body for supervision of insurance activity (State Financial Services Commission) belongs…

Purpose: This study examined anti-corruption reporting practices across companies listed on the Warsaw Stock Exchange, by looking at both the extent of anti-corruption disclosure and the coercive determinants of that extent, in particular the potential pressure from the regulator that requires mandatory anti-corruption disclosure under…

Semantics theories have great relevance in human and business communication. As such, semantics as a subfield of linguistics emphasizes meaning in all spheres of life.  In this connection, semantics   has gone beyond the remit of the theoretical aspect of linguistics to the realm of providing…

Current literature offers a large number of studies exploring the link between human resources practices and their influence on organizational outcome. Even though individual and organizational (financial) performance is commonly in the centre of managers attention, new approaches to HRM are on the rise. With…

In this paper, exergy analysis is used to evaluate the performance of a micro-cogeneration unit using an alpha type Stirling engine. Exergetic efficiency is calculated for the whole system according to the second law of thermodynamics. Exergy analysis of each sub-system leads to the choice…

The article presents the problem of divestment in enterprises. The purpose of the research was to determine the scale and character of the divestment operations undertaken by companies in Poland. The subjects of the research were companies listed on the Warsaw Stock Exchange as part…

This article considers the development of the theory and practice of knowledge management as a component of the digital economy. The relevance of the article is due essentially to the powerful development of the digital economy and its impact on all areas of the state’s…