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EN
The beginning of the XXIst century witnessed a dozen spectacular cases which contributed to the loss of confidence in the clarity and reliability of information presented in financial statements of numerous economic entities. Those frauds started a heated debate on creative accounting, as in fact both in theory and in practice any instances of accounting operations contrary to the principles of accounting or with the actual state began to be named. In Polish literature there is disagreement not only about the very definition of “creative accounting”, but also as to whether it has a positive or negative meaning. The article tried to define, organise and differentiate both concepts. Various definitions of creative and aggressive accounting were quoted and views and addressed aspects of the issues discussed by the national authorities in the field of accounting were presented.
EN
The paper presents threats and development of archaeological sites located in a zone between the sea and land. Two selected sites from Puck Bay region exemplify natural threats as well as such determined by uncontrolled human activity connected with development of land. Sites situated near cliffs are in danger of subsidence as a result of washing away the base of scarp like for instance the Stone Age site Osłonino near Puck. Areas in vicinity of the sea were always considered attractive because of their landscape features and value as places for commercial activity, especially in tourist business i.e. camp sites or seasonal eating shops. The Rzucewo site can be a good example of planned development with preservation of landscape and cultural heritage. Except of Stone Age remains of a settlement there were detected also archaeological traces of roman and early medieval periods. During Middle Ages and Modern times there existed a fishing village under a name of Kruszwica.Archaeological excavations conducted on the site yielded information on general layout of the Stone Age settlement, its building constructions and economy. Of the former fishing village remained foundations of two houses. One of them was discovered during works within the Cultural Park project. Two buildings from the beginning of XX century – a farm and a roadside shrine were left in the modern landscape. The area of the site shows still undamaged seaside landscape with perfect view on Hel Peninsula. Preservation of these features was the main reason for creation of the Cultural Park – The Seal’s Hunters Settlement in Rzucewo. Across the park, through area of former archaeological excavations, runs an educational path alongside which are reconstructions of post construction hut, semi-dugout, potter’s kiln, grave and flint axes workshop. Besides there is also reconstructed Kashubian house where archaeological exhibitions with finds from Rzucewo and Puck district are displayed. The only intrusion into natural environment is panoramic platform raised at the verge of cliff. The creation of cultural park was a best solution to protect an archaeological, historical heritage as well as the landscape in this part of Baltic sea coast. Preservation and development of areas of landscape and cultural values demand co-operation between consevationists, archaeologists, landlords and local authorities. Proper development of such areas does not end the process of their preservation, extremely important is participation of local heritage office in their management afterwards because such a ventures tend to transform into strictly commercial business.
EN
One of the new and fundamental paradigms of International Accounting Standards is to use the valuation balance sheet at fair value, wherever this valuation may give the nature of forecast to financial reports. Fair value, in contrast to the historical purchase price, reflects the future economic benefits that the owner of the asset reaches under its ownership. The main objective of this article is to attempt to assess the fair value from the viewpoint of the overriding accounting principles and its impact on the entities’ information system. This article attempts to answer the question of the extent to which fair value measurement enables the users of financial statements to assess the situation due to financial-asset entity because of the fact that fair values are on the grounds of estimates based on certain assumptions. Accounting as a key element of the financial system should ensure that its data presented are reliable, accurate and trustworthy.
EN
The presented opinion contains addition, explanation and correction to theories and hypotheses published by the author of the paper “Neolithic Seal’s Hunters from Rzucewo – Professional Killers or Incidental Hunters (Contribution to Studies)” (Pogodziński 2016, p. 83–87). Here were presented a view on seal’s hunting methods, bone and antler harpoons, hunting grounds closer and further from the vicinity of Rzucewo settlement. It was accentuated also the significant amount of seal’s bones in osteological material from the site showed after analyses. There added as well some comments on Pogodziński remarks on history of the Rzucewo culture studies and seasonal character of seal’s hunting by Rzucewo people.
EN
Many authors of publications about the Stone Age in Pomerania quote Jan Zurek’s article about prof. J. Kostrzewski’s archaeological excavations in Rzucewo in the late twenties of the 20th century. J. Zurek’ s article was published by the Archaeological Museum in Poznan in the 4th Volume of the Fontes Archaeologici Posnaniensis in 1954. It was an abridged version of his master’s thesis written at University in Poznan in 1938. The typescript was found in the ruins of the author's former Warsaw apartment. That publication included, among others, the typology of prehistoric vessels. During the inter-war period Jan Zurek undertook various jobs. He participated in the Excavation Expedition in Biskupin. He was a co-organizer of the Regional Museum in Wielun, a secretary of the Conservator of Prehistoric Monuments, as well as an assistant at the Paleolithic Faculty of the University of Warsaw. After the Second World War he participated in excavations in Biskupin, worked as a teacher, and cultural officer. He was also the head of the archive and even a manual worker. He was also the president of the Polish Sightseeing Society in Swiecie on the Vistula river. He worked there, among others, on conservation of one of the churches in the city. His archaeological publications concerned both prehistory, e.g. stone tools from the Stone Age, ceramics of the Lusatian culture, and early Middle Ages, e.g. a measurement system. We can learn the fate of life and the life choices of Jan Żurek thanks to the documents and records that after his death in 1992 went to the private archives of Marek Seyda the co-author of this article.
EN
The Vistula and Nemunas rivers formed the Curonian Lagoon and the Curonian Spit Vistula Lagoon (Zalew Wiślany) and the bay of Gdańsk with its Hel peninsula. The inhabitants of these lands always held the gates to the Baltic Sea. One of the main factors that decided present land advantages ahead of the other Baltic areas was amber. The tradition of collecting amber and making and trading amber jewellery and anthropomorphic and zoomorphic figures in the eastern and southern regions of the Baltic Sea began to form about 4400 BC in the Ertebølle, Narva and Comb-Market cultures. People of those cultures were the first to gather amber on the south-eastern shore of the Baltic, near lagoons and gulfs and along the shores of lakes (Figure 1). The Polish archeologists Józef Kostrzewski and Konrad Jażdżewski began systematic investigations of Rzucewo Culture settlements (pol.) (Haffküstenkultur (ger.), Pamarių (lith.), Bay Coastal culture (eng.) in Rzucewo in 1927-29. In 1954 Jan Żurek published 14 amber ornaments with drawings and photographs . The amber of Bay Coastal Culture was also described by Lotar Killian i Jerzy Okulicz . Systematical archaeological excavations of this standard site were conducted by Danuta Król, from Museum Archeological Gdańsk. A large collection of amber artefacts was found in 1985-2005. Analysis reveal 354 items of amber. These include amber artefacts, trial pieces of raw amber and production waste. The Nida Late Neolithic settlement on the Curonian Peninsula in West Lithuania belonging to the same Bay Coastal Culture was investigated by E. Hollack in 1895 and 1900. The large-scale (4,640 m2) excavations in Nida (in 1973–1978) by the famous Lithuanian archaeologist R. Rimantienė revealed a very rich cultural layer containing amber artefacts, trial pieces, raw amber and production waste. A small-scale excavation (about 105 m2) was conducted in Nida by G. Piličiauskas in 2011–13 and 2016. During all of these investigations 910 pieces of raw amber and production waste, and 51 amber artefacts and fragments were found At Šventoji 1A (Bay Coastal Culture) also remains of intensive amber processing was discovered by R. Rimantienė in 1967–69, when she excavated 1860 m2 to find a large collection of 957 pieces of raw amber and production waste, and 134 amber artefacts . Amber finds were made at the Daktariškė 5 Neolithic settlement, in which strong influences of Bay Coastal and Globular Amphora Culture can be seen: 138 pieces of raw amber, production waste, the blanks in various stages of completion were found. Among these amber artefacts we discovered 40 pendants, 18 amber buttons with V-shaped drilling, 4 cylindrical beads, 5 disks, 5 beads, 1 ring, and 1 double button. Some of these artefacts are decorated with incisions and dots . It remains unclear whether the amber was brought from the Baltic coast or local raw amber washed up from the nearby Lake Lūkstas was used. We have gathered statistics about all raw amber, amber production waste and amber ornaments from Rzucewo, Nida, Šventoji 9 and Daktariškė 5 settlements. All of them date to the Late Neolithic and belong to the Bay Coastal culture or the influence of this Culture (Daktariškė 5 settlement). Raw amber and production waste. Perhaps the majority of the raw amber used in Rzucewo, Šventoji 9, and Nida for producing amber ornaments was collected along the Baltic Sea coast, but the state of preservation of finds in the sandy dune environment (Rzucewo, Nida settlements) is very poor. Very poor quality pieces covered with a thick crumbling cortex have survived and for this reason it is sometimes very difficult even to determine which were true blanks and which were only fragments, and sometimes a given find may even be production waste or a fragment of ornamentation. It appears that some pieces may have been in a fire, as they were found in fireplaces or around them. The same may be said about the Nida and Suchacz settlements]. For this reason, sometimes statistical analyses of Rzucewo and Nida amber artefacts made in this article may not be very exact. The artefacts in Rzucewo are very small in comparison with the very well preserved amber material from the Šventoji 1A or Daktariškė 5 wetland settlements. COMPA RAT IVE ANALYSES OF AMB ER ORNAM ENTS We made comparative analyses of the main amber artefacts from Rzucewo, Nida, Šventoji 1A (Bay Coastal Culture) and the Daktariškė 5 Late Neolithic settlement with the strong influence of Globular Amphora- and Bay Coastal Cultures . We can see clearly, that elliptical button-shaped beads are found only in the Rzucewo settlement (25 examples), while round button-beads are spread in Rzucewo (12 examples), Nida (4), Šventoji 1A (62) and Daktariškė 5 (18). Cylindrical beads, as well as examples of rings of form 1-to 3 are spread through all the settlements under analysis;, pendants are also very numerous and are spread in large amounts (between 18 and 38 examples) in all settlements. We also made a percentage diagram of amber finds in from the same Late Neolithic settlements . THE CHRONOLOGY OF BAY COASTA L CULTURE AMBER ARTEFA CTS: FROM RZUCEWO TO THE WEST LITHUANIAN COAST According to the earliest calibrated dating from cemeteries and peat-bog settlements, the production, use and exchange of amber in the Eastern Baltic region – in the territories of what are today Lithuania and Latvia - started during a time span between 4400 and 4000 BC among people of the Narva Pottery Culture and Pit Comb Ware Culture. In the territories along the south-eastern coast of the Baltic Sea, in Rzucewo, Osłonino and Żuławy region (the Vistula Delta), an area inhabited by people of the Globular Amphora-, and Bay Coastal Cultures, the earliest sites with amber are dated, according calibrated dating to around 3000 BC. In Bay Coastal Culture sites in the South-Eastern Baltic at Rzucewo and the Vistula Delta use of amber started about 2800 BC and ended ca 1900 BC; this is connected with the people of the Globular Amphora-, and Rzucewo Cultures The production of amber artefacts in areas of Bay Coastal Culture in the Eastern Baltic can be related to the transgression of the Litorina Sea, when sediments of Blue Earth with pieces of amber were washed up by prevailing directions of wind on the Eastern Baltic Sea coast and lagoons (Šventoji 1A, Nida, Daktariškė 5, etc.). We used only carbon dates obtained from the cultural layers. According these, during the period of the Bay Coastal Culture amber production in West Lithuania can be dated from around 3100 BC to ca 2000 BC. Thus, amber production at Rzucewo, Osłonino (near the Hel peninsula) and Šventoji 1A, Nida, Daktariškė 5, and Daktariškė 1 in Western Lithuania should be regarded as a contemporaneous phenomenon. CONCLUSIONS Analysis of worked amber and amber artefacts from late-Neolithic settlements at Rzucewo (Poland) the westernmost site of the Bay Coastal Culture and the most northeastern sites of this culture (Nida, Šventoji 1A) and its zone of influence (Daktariškė 5) in Lithuania, and reference to published material of other amber artefacts from this culture allows us to draw the following preliminary conclusions: 1. When comparing amber artefacts, raw material and production waste found at these sites we should pay attention to the fact that the amber artefacts found in the standard Bay Coastal Culture sites of Rzucewo and Nida survive in very poor condition because a great part of the cultural layer there was in sand and thus their typological statistical data are not completely reliable. Meanwhile amber artefacts, raw material and intermediate products survived much better in the cultural layers of the Šventoji 1A and Daktariškė 5 peat sites, making their typological statistical data much more reliable. 2. The main types of Bay Coastal Culture amber artefacts from the Rzucewo settlement – round amber buttons with a lens-shaped cross-section, quadrangular buttons with a drilled v-shaped perforation for hanging, equilateral pendants and pendants with undulating side edges, tubular beads, discs, chains and fragments thereof are found in almost all Bay Coastal Culture sites, including those in what is now Western Lithuania. 3. Elliptical buttons, pendants with a hole drilled straight through the middle for hanging, tubular beads with quadrangular edges are typical only of the settlement at Rzucewo and are not to be found at all (or only very seldom) in settlements of this culture in Lithuania. 4. Typological statistical differences may have been determined by different bases for their cultural origin – the settlement at Rzucewo was influenced by Globular Amphora and Funnel Beaker Culture, while the origin of many amber artefact types in Lithuania lies in early- and middle-Neolithic Narva Culture amber artefact types. 5. There is no single artefact type which dominates particularly clearly in all the sites we have analysed – we cannot assert that amber workshops at almost every site manufactured serial artefacts or intermediate products for trade, as is typical of the Bay Coastal Culture settlements in the Żuławy region studied by Prof. Ryszard Mazurowski. Inhabitants of the region at the centre of Bay Coastal Culture were much more involved in the amber trade, the main artery of which was the River Vistula, than were Rzucewo or West Lithuanian Bay Coastal Culture people living in the marginal zones of this culture. It seems they manufactured more and diverse types of amber artefact for their own use rather than identical serial artefacts for trade.
EN
During the lifetime of an unglazed pot, biomolecules from the vessel contents accumulate into pores in the vessel wall. Lipids, especially, survive over millennia and when extracted from archaeological pottery therefore yield diagnostic information regarding its original contents. Here we report the analysis of preserved lipids extracted from 15 Rzucewo culture pottery sherds, including bowls, vases and storage vessels, from Rzucewo, Puck Bay, Poland. This was undertaken in order to gain further insights into the subsistence economy and use of material culture by this Late Neolithic culture, who are thought to practice a mixed economy that incorporated domesticates into a subsistence base focused primarily upon seal-hunting. Lipids recovered from 13 of 15 sherds analysed could be characterised as of predominantly aquatic origin, with more limited evidence for some likely plant waxes from two vessels. The range of stable carbon isotope signatures of the fatty acids reflect a marine through to freshwater origin, which may have derived from animals fished or hunted from brackish waters, as well perhaps as the sea and inland rivers. There was no evidence for processing dairy products, in contrast with the published Rzucewo pottery from Nida, Lithuania (Heron et al. 2015), which may arise from the lack of beakers included in this vessel assemblage. These findings may also be contrasted with previously published studies from related Corded Ware and Globular Amphorae cultures (Cramp et al. 2014a; Heron et al. 2015; Roffet-Salque et al. 2017a; Robson et al. 2019) which reflect greater processing of terrestrial products, particularly ruminants, and including a strong dairying component (Cramp et al. 2014a; Roffet-Salque et al. 2017b). This preliminary study indicates the potential and necessity to investigate greater numbers of Rzucewo culture pottery from different vessel forms and a greater number of sites to gain more nuanced insights into the cultural and economic practices taking place.
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