Latest Communications of International Proceedings articles

This paper examines Thomas Piketty’s proposals for reducing economic inequality through the lens of New Institutional Economics (NIE) as the primary analytical framework, complemented by Public Choice Theory as a secondary explanatory layer addressing political constraints. Inequality is conceptualized as an institutional outcome embedded in…

This paper examines institutional factors influencing the implementation of public investments by local government units in Poland using public-private partnerships (PPP). The study adopts a descriptive-analytical approach supported by statistical analysis and grounded in the theoretical framework of new institutional economics. The empirical analysis is…

As part of larger research that deals with modeling different aspects concerning the oil and gas industry, this paper explores the possibilities of building operational models for optimal decisions in the oil industry with the aid of mathematical programming, aiming at the analysis of investment…

The transport market is an essential element in the functioning of modern economies, being deeply influenced by a series of economic, geopolitical, energy, climate, and health stressors. Since 2000, the European Union has gone through multiple episodes of instability—the global financial crisis, successive enlargements, accelerated…

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…