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PL
Celem pracy jest zaprezentowanie kapitału intelektualnego na tle ewidencjonowanych kapitałów własnych oraz określenie jego miejsca w systemie oceny dokonań organizacji. W artykule zostaną przybliżone wybrane zagadnienia z zakresu pomiaru wyników dokonywanego przez rachunkowość.
EN
The aim of the paper is to present the intellectual capital of recorded against equity and defining its place in the system of evaluation of performance of the organization. The article will approximate selected issues of performance measurement is carried out by accounting.
EN
The exchange rate differences during a circulation year and on a balance day, in particular of the components of the assets a nd liabilities in the foreign currencies such as debts, obligations, credits, loans, monetary medium in the currency cash desk and on a currency bank accounts, financial investments, shares, bonds, monetary contributions in foreign currencies which have to cover shares in commercial companies are the result of the performed currency transactions.
PL
Kapitały własne stanowią jedną z najważniejszych informacji finansowych dla różnych grup interesariuszy. Głównym celem niniejszego opracowania było przeprowadzenie analizy porównawczej zawartości merytorycznej sprawozdania ze zmian w kapitale własnym sporządzonego według międzynarodowych standardów sprawozdawczości finansowej i polskiej ustawy o rachunkowości oraz przeprowadzeniu praktycznej analizy tego sprawozdania.
XX
Equity is one of the most important financial information for different groups of stakeholders. Indisputably accounts are a basic source of information on equity. However, the different terms used in the world, also in Poland, accounting standards allow for significantly differing presentation of information about equity. It primarily concerns the recognition and measurement of the individual components of equity. This in turn has a significant impact on the quality and usefulness of this information, especially for the most important groups of stakeholders, which are the investors. To draw attention also needs the fact that the information presented is not sufficiently precise and not sufficient.
EN
Fund from the update of the evaluation, peculiar category of own capital, reflecting effects of the update of the evaluation of fixed assets and assess of investments ranked among long-lasting active members. To this capital he/she refers ensuing as a result of the update of the evaluation difference of net value of fixed assets it cannot be destined for the division, until means which the up date of value created this capital, enterprises are in an instruction. In the case of selling or the liquidation of fixed assets previously brought up to date it is subject to reducing the evaluation of these means from the update by the difference. This difference influences spare or different capital about similar character. Also copies are reducing this capital on account of permanent loss value of long-lasting funds for the effect of the cha nge of the technology of the production, as signing to the liquidation or withdrawing from the use, if value of these means previously was brought up to date. Effects are in creasing this fund assess of investments ranked among long-lasting active members, causing the increase in their value to the level of market prices. He is surrendering to however reducing investment as a result of lowering value to the rate of the amount of the previous platform, if amount of the difference around assess till the day of the evaluation wasn't accounted. With capital from the update of the evaluation also a surplus is being asked to account for the title assess value of sold investment, if effects of it assess influenced this capital. From the update of the evaluation as one of kinds of capital and so capital constitutes the essential element revealing the financial reporting in Polish and international standards to the bookkeeping as well as the state by the element.
PL
Konkurencyjność przedsiębiorstw w nowoczesnej gospodarce jest silnie uwarunkowana innowacyjnością, czyli umiejętnością opracowania i wdrożenia nowych rozwiązań technologicznych i organizacyjnych, nowych produktów. Większość przedsiębiorstw w Polsce praktycznie nie jest w stanie wprowadzać rozwiązań innowacyjnych. Związane jest to przede wszystkim z wysokimi kosztami opracowania i wdrożenia innowacji. Nowe technologie stanowią jednak konieczność dla konkurencyjnych gospodarek światowych. Celem artykułu jest zaprezentowanie zarówno pod kątem bilansowym, jak i podatkowym ekonomicznych efektów wdrożenia nowych technologii. W pracy przedstawiono również model aplikacyjny.
EN
The competitiveness of businesses in the modern economy is heavily conditioned by innovation, or the ability to develop and implement new technological and organizational solutions, new products. Expenditure on research and development in Poland are very low. New technologies, however, the need for competitive economies in the world. The purpose of this article is to present both the balance sheet at an angle, as the economic and fiscal effects of the implementation of new technologies. The paper presents also a model application.
EN
International Standards of the Bookkeeping and International Standards of the Financial Reporting are subject to a constant process of the evolution in the connection with changing economic reality. International standards of the bookkeeping are being worked out in order to provide with the top stair of the transparency and comparability of financial reports influencing efficient functioning of the common capital market and of the domestic market. In dynamically changing economic reality international regulations in order to keep one's topicality and the rationality, they must be subordinate, and are subordinate, for permanent changes. Additionally they are also triggering changes in domestic balance law and not often can be led at once. A constant change of the scale and the scope of differences between domestic and international regulations is an effect of this state of affairs in the presentation of financial reports. Changes in the presentation of financial reports concluded in MSR 1 Presentation of financial reports is confirming this changeability
DE
The aim of the following paper is to discuss the image of migrants presented inselected culture-clash comedies, and its didactical contribution to transcultural learning. The intersectional analysis of three film sequences conducted in the framework of university classes (seminars and workshops) on intercultural communication is described as a starting point for discussion and reflection upon the stereotyped, and popularised images of migrants as people with specific qualities and skills, certain social backgrounds, and typical patterns of behaviour. The critical analysis of such images supports transcultural learning, which is understood, among others, as bringing aspects of the development of individual as well as collective identities into question, and acknowledging heterogeneity and diversity as cultural and social enrichment.
EN
The aim of the paper is to identify key areas as well as to offer an overview of significant topics that should be addressed within training for foreign language teachers, enabling them to use the educational potential of the German-Polish border region in intercultural foreign languages teaching. In order to achieve this goal, in the first part of the paper the main concepts of pupiloriented education in a border region will be described (i.e. cross-border cooperation, learner-orientation, region-orientation, participation, sustainability, and competence for successful living and communicating in a border region), as they give insights into the essential fields of knowledge and skills that should be aimed at in terms of teacher-oriented activities during the process of professionalisation. On this basis, in the second part of the article, concrete recommendations on priority topics within the professional development of foreign language teachers will be made, according to the specific educational potential of the German-Polish border region.
10
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DE
BIAŁEK, EDWARD / NOWAKOWSKA, KATARZYNA (eds.) (2009): Literatura austriacka w Polsce w latach 1980-2008. Bibliografia odnotowana. [Österreichische Literatur in Polen in den Jahren 1980-2008. Eine kommentierte Bibliographie]. Wrocław: Oficyna Wydawnicza ATUT – Wrocławskie Wydawnictwo Oświatowe. 517 S. BOMBITZ, ATTILLA / CORNEJO, RENATA / PIONTEK, SŁAWOMIR / RINGLERPASCU, ELEONORA (eds.) (2009): Österreichische Literatur ohne Grenzen. Gedenkschrift für Wendelin Schmidt-Dengler. Wien: Praesens Verlag. 525 S. BORZYSZKOWSKA-SZEWCZYK, MIŁOSŁAWA (2009): Pamięć dla przyszłości. Literatura wspomnieniowa potomków szlachty pruskiej z Pomorza Zachodniego i Prus Wschodnich po 1945. [Erinnerung für die Zukunft. Erinnerungsliteratur von Nachkommen des preußischen Adels aus Pommern und Ostpreußen nach 1945]. Wrocław: Oficyna Wydawnicza ATUT – Wrocławskie Wydawnictwo Oświatowe. 320 S. HRDLIČKOVÁ, JANA (2008): „Es sieht schlimm aus in der Welt.“ Der moralische Appell in den Hörspielen von Marie Luise Kaschnitz. Ústí nad Labem: Univerzita J.E. Purkyně. 260 S. MOSER, DORIS / KUPCZYŃSKA, KALINA (eds.) (2009): Die Lust im Text. Eros in Sprache und Literatur. Wien: Praesens Verlag. 438 S. LOEW, PETER OLIVER (2009): Das literarische Danzig 1793 bis 1945. Bausteine für eine lokale Kulturgeschichte. Frankfurt (M.)/Berlin/ Bern u. a.: Peter Lang Verlag (=Danziger Beiträge zur Germanistik 25). 350 S. SCHÜWER, MARTIN (2008): Wie Comics erzählen. Grundriss einer intermedialen Erzähltheorie der grafischen Literatur. Trier: Wissenschaftlicher Verlag Trier. 574 S. SPRENGEL, PETER (2009): Der Dichter stand auf hoher Küste – Gerhart Hauptmann im Dritten Reich. Berlin: Propyläen Verlag. 382 S. DONALIES, ELKE (2009): Basiswissen deutsche Phraseologie. Tübingen / Basel: Francke Verlag. 126 S. FREDERKING, VOLKER / KROMMER, AXEL / MAIWALD, KLAUS (2008): Mediendidaktik Deutsch. Eine Einführung. Berlin: Erich Schmidt Verlag. 319 S. KRECH, EVA-MARIA / STOCK, EBERHARD / HIRSCHFELD, URSULA / ANDERS, LUTZ CHRISTIAN (2009): Deutsches Aussprachewörterbuch. Mit Beiträgen von WALTER HAAS, INGRID HOVE, PETER WIESINGER. Berlin/New York: Walter de Gruyter. 1076 S. (+ 1 Audio-DVD). LEWANDOWSKA, ANNA (2008): Sprichwort-Gebrauch heute. Ein interkulturell-kontrastiver Vergleich von Sprichwörtern anhand polnischer und deutscher Printmedien. Frankfurt (M.)/Berlin/Bern u. a.: Peter Lang Verlag. 366 S. MÜLLER, HANS-GEORG (2009): Adleraug und Luchsenohr. Deutsche Zwillingsformeln und ihr Gebrauch. Frankfurt (M.)/Berlin/Bern u. a.: Peter Lang Verlag. 579 S. SZCZODROWSKI, MARIAN (2009): Fremdsprachliche Lehr-Lern-Vorgänge im kodematischen Blickfeld. Gdańsk: Wydawnictwo Uniwersytetu Gdańskiego. 225 S.
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