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Mozliwosci wykorzystania zasobow systemu informatycznego rachunkowosci w pracy audytora

100%
Kowalska M., Skwarnik M.
Informatyka Ekonomiczna
|
2011
|
issue 19
113-123
EN
Audit performed by a chartered financial auditor is an important element of information accounting reporting process executed in mid and large cap. Due to the complexity and high risk of damage the mentioned element should be supported by the right set of IT tools. The authors of the paper try to concentrate on Information Accounting System func-tionalities (e.g. available business processes, tools, dedicated procedures) that are performed in audit works.
2

SITUATIONAL AND INFORMATION STRUCTURES OF DISCOURSE (Les structures situationnelles et intormationnelles de discours)

86%
Miczka E.
Cognitive Studies
|
2009
|
issue 9
233-241
EN
The article regards relations between situational and information structures of discourse. Analyzing the possible configurations between these two types of structures, the authoress aims to present their role in discourse comprehension - the process which implicates creation of discourse representation. The situational structures are defined as a sequence of frames (Goffman, 1991). Each frame permits to conceptualize one event forming a part of information introduced in discourse. The authoress proposes to apply the notion of cognitive event and their typology introduced by R. Langacker to describe the variations of situational structures of discourse. The information structures are defined as hierarchically organized thematic-rhematic structures. She distinguishes three levels in their thematic part represented by: global theme, theme of group of sentences and theme of sentence. The rhematic part is divided in two levels: the first one contains rhematic groups, the second rhemes of sentences. The authoress focuses her attention on the highest level of information structure and describes the relations between the units of situational structures - frames and cognitive events - and choices regarding the global theme of discourse.
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