Latest Communications of International Proceedings articles

The increasing demand for real-time analytics has driven the development of in-database analytical frameworks that integrate statistical processing directly into database systems. SAP HANA Predictive Analysis Library (PAL) represents a prominent implementation of this paradigm. However, there is limited empirical evidence evaluating its performance compared…

The healthcare system in Poland is controversial. Waiting times for tests, procedures, surgeries, or appointments with specialists are often last many months. From this perspective, the healthcare system in Poland is inefficient and underfunded . There is a widespread belief in Polish society that, thanks…

Creative accounting is a phenomenon that has generated considerable controversy because, both in practice and in the academic literature, it is associated either with the legitimate application of permissible accounting methods or with the manipulation of financial information. The purpose of this paper is to…

This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40).…

This study investigates the time variation of systematic risk for companies listed on the Warsaw Stock Exchange (WSE) during the period 2011 - 2025. The empirical analysis combines rolling-window estimation with Bayesian approaches to structural instability and stochastic risk dynamics. The results reveal instability of…

Taking out a mortgage disrupts a household’s financial balance by introducing a significant expense in the form of monthly payments. Given the potential risks that may arise during the repayment of debt, consumers should be aware of the risks associated with their debt and feel…

The objective of this study is to analyze the impact of digital financial tools utilized by banks and fintech companies on consumers' inclination to make environmentally friendly financial decisions. A survey was conducted among 318 students from AGH University of Krakow in Poland (n=160) and…

One of the most significant aspects of the going concern concept is the company’s financial stability, particularly in industries exposed to high cyclicality and external shocks. Financially stable business operations assume an adequate relationship between the structure of the company’s assets and its financing sources.…

The transition towards a circular economy has increased the importance of understanding the factors that determine the effectiveness of municipal waste management systems. Although previous studies have identified numerous socio-economic determinants of waste management performance, considerably less attention has been devoted to governance-related characteristics and…

In a globalized world, existing systems are proving insufficient for having a voice, and new public administration approaches are emerging to meet evolving global conditions. For this reason, the need to reorganize the training process of bureaucrats who ensure the effective implementation of state policies…