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Public sector accounting in the European Union: towards standardization

Ku standaryzacji rachunkowości sektora publicznego w Unii Europejskiej

Author(s): Wojciech A. Nowak / Language(s): / Issue: 388/2015

Keywords: public sector; European Union; accounting; reporting; standardization

The paper shows the premises and current status of processes towards pan-EU accounting standards for the public sector of Member States. These processes were initiated by the European Union authorities in 2011. The article covers the period up to the beginning of February 2015. From a methodological point of view, the paper has descriptive-analytical character. It determines the presumable temporary range and the manner of the standards implementation.

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Segment reporting as the manifestation of the convergence of financial accounting and management accounting

Sprawozdawczość segmentowa jako przejaw konwergencji rachunkowości finansowej i rachunkowości zarządczej

Author(s): Bartłomiej Nita / Language(s): / Issue: 388/2015

Keywords: financial accounting; management accounting; business segments; convergence

The major objective of the article is to explain the specifics of convergence of financial accounting and management accounting on the example of segment reporting. In the first part of the paper the nature of convergence in the accounting system was discussed, taking into account the research findings of Polish and foreign authors. In the second part the rationals behind the segmental reporting were explained with regard to the needs of internal and external stakeholders and the criteria to identify the segmentes were indicated. In the last part the analysis of IFRS 8 “Operating Segments” as a manifestation of the convergence of the two main areas of accounting was conducted. The paper points out that both internal and external stakeholders may have similar information needs, and the use of international financial reporting standards is a facilitating factor in the process of convergence.

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Jesus and the Samaritan Woman: Meeting with Christ in Karol Wojtyła’s Song of the Brightness of Water

Jezus i Samarytanka. Spotkanie człowieka z Chrystusem w ujęciu Pieśni o blasku Wody, Karola Wojtyły

Author(s): Roman Bogacz,Maria Katarzyna Ligas / Language(s): / Issue: 4/2014

Keywords: Jesus Christ; Samaritan Woman; meeting with Christ; Karol Wojtyła (1920-2005); Song of the Brightness of Water; Polish poetry; religious poetry

In the summary of the reflection on Christ’s dialogue with the Samaritan woman, we should say that the preoccupation with the meeting - awakening explains the absence of philosophical, historical and national topics in the early poetry of K. Wojtyła. It also allows for the conclusion that the probable source of the metaphorical description are the author's own experiences. Individual, unique, and religious experience was the imperative that forced him to write a lyrical diary. It also gave the poems significant testimony of a different reality. The meeting of Christ with the Samaritan woman has an individual dimension. It is connected with the transformation of the life of a human, who turning to the inner self, discovers the richness of the spiritual life. Contact with Jesus, as K. Wojtyła describes in his works, is shaped by the mysteries: the Incarnation, the Cross and the Resurrection, which leads the believer to eternal life. Three Christian virtues play an important role in the dialogue of Jesus with man: faith, hope, and love that shape human behavior. They define a person’s response to the proposal of meeting with God, and actually to the opportunity of seeing Him “face to face” for all eternity.

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Information about Editor-in-Chief and the Secretary of the International Scholarly Board of Religious and Sacred Poetry [in Russian]

Информация о Главном редакторe и секретаре Международного Науч-ного Совета Religious and Sacred Poetry

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Information about Editor-in-Chief and the Secretary of the International Scholarly Board of Religious and Sacred Poetry [in Polish]

Informacja o Redaktorze Naczelnym i Sekretarzu Międzynarodowej Rady Naukowej „Religious and Sacred Poetry” [po polsku]

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Information about the Chief of the International Scholarly Council of Religious and Sacred Poetry [in Slovak]

Informácie o predsedovi Medzinárodnej vedeckej rady Religious and Sacred Poetry

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Two „Sonets” by fr Grzegorz Stachura (you will be Job, as Martha)

Dwa „sonety” ks. Grzegorza Stachury (będziesz Hiobem, jak Marta)

Author(s): Stefan Radziszewski / Language(s): / Issue: 4/2014

Keywords: Grzegorz Stachura (1976-); sonet; psalm; humility; the Bible; prayer; poetry

Father Grzegorz Stachura (b. 1976), who has been presented with the Father Janusz Pasierb award, is one of the poets who managed to refine their own poetic diction. But apart from some attention given to the anthology Poetry in a priest’ s cassock, Stachura has not received careful critical reading, although his humble and wise lyric poetry deserves a wider audience and careful critical attention. His poems (poetic impressions) refer to the Bible, not only through quotation or allusion, but in the deep structure of his poetic work. The present paper deals with two poems which have been read as a kind of poetic prayer. Both Job and Martha force the reader to answer the most profound questions about life and faith. It can be said that Stachura’s poetry, inspired by the spirit of the Bible, is a kind of poetic proclamation of the message of salvation. Stachura’s lyrical hero most resembles those Biblical characters whom Christ calls ‘unworthy servants’ in the parable (cf. Lk 17, 7-10).

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Information about the Chief of the International Scholarly Council of Religious and Sacred Poetry [in Polish]

Informacja o Przewodniczącym Międzynarodowej Rady Naukowej „Religious and Sacred Poetry” [po polsku]

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Information about Editor-in-Chief and the Secretary of the International Scholarly Board of Religious and Sacred Poetry [in English]

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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The Founding Act of Religious and Sacred Poetry: Religion, Culture and Education. The International Scholarly Periodical

Akt założycielski

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: Scholarly Foundation of Catholics “Eschaton”; report of the Foundation; non-governmental organization; Church organization; foundations in Poland; 20. century; 21. century; Cracow; Roman Catholic Church; law; culture; science; Poland

The founding act of the scholarly periodical „Religious and Sacred Poetry” is an archival document. The text contains the description of the background facts and rules, which are important for the activity of „Religious and Sacred Poetry”. The text contains basic information about of its activity.

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Information about the Chief of the International Scholarly Council of Religious and Sacred Poetry [in Russian]

Информация о Председателе Международного Научного Совета Religious and Sacred Poetry

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Information about Editor-in-Chief and the Secretary of the International Scholarly Board of Religious and Sacred Poetry [in Czech]

Informace o šéfredaktorovi a tajemníkovi Mezinárodní vědecké rady Religious and Sacred Poetry

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Information about Editor-in-Chief and the Secretary of the International Scholarly Board of Religious and Sacred Poetry [in Belarusian]

Звесткі пра галоўнага рэдактара і Сакратара Міжнароднага навуковага савета Religious and Sacred Poetry

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: -

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Jesus and the Samaritan Woman: Meeting with Christ in Karol Wojtyła’s Song of the Brightness of Water

Author(s): Roman Bogacz,Maria Katarzyna Ligas / Language(s): / Issue: 4/2014

Keywords: Jesus Christ; Samaritan Woman; meeting with Christ; Karol Wojtyła (1920-2005); Song of the Brightness of Water; Polish poetry; religious poetry

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[Rev:] Father Stefan Radziszewski, Ostiumic Kamienska, Publishing Jednosc, Kielce 2011.

[Rev.] Ks. Stefan Radziszewski, Kamińska ostiumiczna, Wydawnictwo Jedność, Kielce 2011, ss. 272, bibliogr., indeks.

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: Anna Kamienska (1920-1986); Polish poetry of the 20th century; religious poetry; metaphysical lyrics; Polish literature

In his review of the monographic book by father Stefan Radziszewski Ostiumic Kamienska (‘Kamienska in the door’) the author briefly discussed the structure, content and conclusions of this work. The book is concerned with the description and analysis of the poetry of Anna Kamienska (1920-1986) a Polish Christian poet. In his monograph Stefan Radziszewski dealt with all of Kamienska’s poetic works. He introduced the category ‘ostiumicsness’ that he understood in four ways (he defined it on p. 238): 1. heritage of the ‘quasi sacred ‘ poetics, 2. the negation of negation (a symbolic interpretation), 3. specific re-reading of apokatastasis panton [renewal of all the being], 4. realization of the paschal idea.

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Linguistic Images of Man and Woman in the Aphorisms of Gertrud von le Fort

Językowy obraz kobiety i mężczyzny w aforyzmach Gertrudy von le Fort

Author(s): Tomasz Zurawlew / Language(s): / Issue: 4/2014

Keywords: Gertrud von le Fort; aphorism; relation between a man and a woman; lexical semantics; linguistic image of the world

The following paper deals with a linguistic image of man and woman in the aphorisms of Gertrud von le Fort, a German writer whose dates are 1876-1971 and whose oeuvre is determined by religious inspirations. Reflections undertaken in this paper are related to the field of lexical semantics and correspond with axiological linguistics as well as the latest tend in linguistic studies, the so called theological linguistics. The semantic analysis carried out in the paper addresses the ways in which Gertrud von le Fort categorises and evaluates the relation between a man and a woman in her aphorisms. The author of the paper is interested in the ethics of the poet's utterance as well as semantic properties that create the images of both sexes in le Fort's idiolect. Since the axiological sphere of Gertrud von le Fort's aphorisms is constituted by the language of religious experience, the author of this paper also concentrates on the ways in which spirituality of a man and a woman is represented in the aphorisms under discussion. Methodological reflection focuses on recent developments in the studies on the linguistic image of the world. The author defines this issue by referring to the original concept formulated by Wilhelm von Humboldt as well as recent research conceptions of Jerzy Bartmiński and Ryszard Tokarski, among others. He then relates them to interdependence between literature and the linguistic image of the world. The reflections are enriched by a biographical note of Gertrude von le Fort, whose poetry and prose became a symbol of spiritual rebirth of Germany at the beginning of the 20th century. Major facts of the poet's life as well as her artistic skill in writing are presented in the paper. The author evokes Hymns to the Church (Hymnen an die Kirche) that belong to the most important texts of this formerly protestant writer – in which she presented her own spiritual process of moving closer to Catholicism. The author of this paper provides an original input into the studies on the literary legacy of Gertrud von le Fort. So far no studies have been conducted on her aphoristic oeuvre from the angle of cultural linguistics that includes axiological aspects of her idiolect. The reflection proves that the esthetically-oriented language of le Fort is based on the idea of mutuality between man and woman and that the images of both sexes found in the writer's aphorisms are consistent with a popular perception rooted in Christian tradition. Theat is why this paper may become an important contribution to further considerations in the field of gender anthropology inferred from Christian literature.

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The Statute of the Scholarly Foundation of Catholics “Eschaton” [The Consolidated text of 8 February 2013]

Statut Fundacji Naukowej Katolików „Eschaton” [Tekst jednolity z dnia 8 lutego 2013 roku]

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: Scholarly Foundation of Catholics “Eschaton”; statute of the Foundation; non-governmental organization; Church organization; foundations in Poland; 20. Century; 21. Century; Cracow; Roman Catholic Church; law; Poland

The Statute of the Scholarly Foundation of Catholics „Eschaton” [The consolidated text of 8 February 2013] is the background law document for activity of this non-governmental organization. The text contains the based rules of its activity.

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Report on the Activities of the Underground Artistic, Literary and Musical Salon („PSALM”) in Cracow, the Piaski Nowe District

Sprawozdanie z działalności Podziemnego Salonu Artystyczno-Literacko-Muzycznego („PSALM”) w Krakowie-Piaskach Nowych

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: Church organization; 20. century; 21. century; Cracow; Roman Catholic Church; law; culture; science; Poland

The text is a report on the activities of the Underground Artistic, Literary and Musical Salon (“PSALM”) in Cracow, the Piaski Nowe District, at the Parish of Our Lady of the Rosary, covering the period of February 2012 – September 2014. The text was prepared on the occasion of the Bishop’s canonical visit in the parish (October 2014). The activities of the PSALM refer to the meetings with Christian authors within the thematic cycles of “Religious poetry” and “The history of the motherland”.

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Anonymous 18th Century Publication Dedicated to the Virtue of Purity

Author(s): Małgorzata Marcinkowska / Language(s): / Issue: 4/2014

Keywords: Enlightenment; Prayer; Admonition; Purity; Moralization

The basis of the analysis is the anonymous publication Prayer for the preservation of purity, dated back to the second half of the 18th century. Academic reflection in the article focuses on the text indicated in the title, bulleted warnings, regarding benefits and methods of maintaining purity, the dangers which a virtuous lady should be wary of and also prayers to Mary, Jesus, and the saints, at the text’s conclusion. The aims of the analysis are to characterize the composition, find its purpose, and the elements it contains relating to the catechism, admonition and the bill of conscience. Discussion of the method of realization of a model of prayer is especially relevant for concrete, sociologically defined group of recipients. Contemporary eschatological perceptions and realities of the environment (salon flirtation, provocative dress) are cited as part of the context for the academic analysis. The investigation is completed with remarks on the relationship of the discussed text with warnings on maintaining the virtue of purity, issued by the Carmelite Jakub Kulczycki (1796).

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The Scholarly Foundation of Catholics “Eschaton” in Cracow: the Report on the Activity in 1997-2013

Fundacja Naukowa Katolików „Eschaton”w Krakowie: sprawozdanie z działalności w latach 1997-2013

Author(s): Marek Mariusz Tytko / Language(s): / Issue: 4/2014

Keywords: Scholarly Foundation of Catholics “Eschaton”; report of the Foundation; non-governmental organization; Church organization; foundations in Poland; 20th century; 21st century; Cracow; Roman Catholic Church; law; culture; science; Poland

The report of the Scholarly Foundation of Catholics „Eschaton” concerns the period of 1997-2013. The text contains the description of the background facts (events) that have been important for the activity of this non-governmental organization. The text contains the basic information about its activity.

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