Latest Communications of International Proceedings articles

01
Dec
2020

Analysis of Tax Court Appeal Verdict for Corporate Income Tax: Indonesian Case

Law, Regulation, and Global Security: 36LAW 2020
There are a huge percentage of Indonesia tax court appeal decisions that were won by taxpayers. This study aims to determine from the tax court appeal decision about the characteristics of taxpayers who file an appeal of their dispute with Directorate General of Tax to…
01
Dec
2020

Intellectual Property Intensity Analysis of Economy Industries

Economic Development - Global Perspectives on Investment, Security, and Growth: 36ECO 2020
The article describes a methodology for identifying priority areas of scientific and technological development of national economy industries. The analysis of patent activity in the article is based on such indicators as industry IP-capital intensity, industry IP-balance and industry IP-labor capacity. The choice of indicators…
01
Dec
2020

Changes in the European Audit Services Market

Economic Development - Global Perspectives on Investment, Security, and Growth: 36ECO 2020
In-depth changes are now taking place in the audit services market in Europe. They are mainly caused by the implementation of new rules laid down in European regulations. However, Member States have relatively broad freedom in drafting detailed regulations. In light of the above, the…
01
Dec
2020

The Impact of Blockchain Technology on the Financial Services Industry

FinTech, Blockchain, and Digital Finance: 36FinTech 2020
The blockchain technology with its disruptive nature has brought dramatic changes to the financial services sector in the last few years. The current environment marked by the coronavirus pandemic has further revealed its strong potential for providing tangible and unique solutions for individuals and companies,…
01
Dec
2020

Bank Lending Trends in Ukraine

Banking Regulation, Risk, and Performance: 36Bank 2020
The bank lending to economic entities is one of the factors that play an important role in the development of priority industries, ensuring economic growth and forming the country's competitiveness in the world market. The development of the banks' lending activities is the main element…
01
Dec
2020

Agriculture in Poland and the Protection of the Natural Environment. Results of Expert Studies

Agricultural Economics, Agri-Food Systems and Rural Development: 36AGRI 2020
Agricultural activity has a considerable impact on shaping of the natural environment. It is directly associated with the consumption of natural resources and changes in the spatial development, and hence it becomes necessary to take into account environmental issues in the agricultural economics in the…
01
Dec
2020

Transparency in Banking Financial Reporting Evaluation System

Finance, Markets, and Economic Stability: 36FIN 2020
This paper analyses the public annual reports of different banks, published online each year and put to public disposition to be checked, on the data and information exposed about the bank financial indicators, to determine how the transparency is approached by each bank and the…
01
Dec
2020

Public Procurement Fraud Occurrences: An Analysis of Fraud Triangle Elements Among Public Sector Officers in Malaysia

Public Administration, Governance, and Smart Cities: 36PublicAdm 2020
Recently, the issues of procurement fraud involving public sector officials and prosecution actions that have been taken on these perpetrators officials have been widely reported by the news. Issues such as bribery and corruption in the public sector in Malaysia can be the principal concern,…
01
Dec
2020

Influence of Technological Progress on Clusters Success

Information Technology and Organizational Innovation: 36ISM 2020
Clusters are the trigger for new technology through continuous involvement in an effective approach in attracting as many members as possible to streamline industrial progress. These networks aim to capitalize on resources, the effects of results, reduce costs, improve quality, innovation, productivity and thus develop…
01
Dec
2020

Regularities and Specific of Modern Governance Development under the Influence of Information Technology and Sociopolitical Transformations

Information Technology and Organizational Innovation: 36ISM 2020
The article examines the patterns and specifics of the development of social processes and managerial reality, typical for most European countries at the end of the 20th and the beginning of the 21st century. Based on the methodology of public administration, the main trends in…