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Nazwy polskich organizacji pożytku publicznego

100%
Wójcik U.
Onomastica
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2011
|
vol. 55
189–96
EN
The names of Polish public benefit organizations lie within the scope of this article’s interests. This is an enormous set of onyms, the research and description of which is closely connected with the objects described by them, for they constitute an extralinguistic component of the nominative process. Public benefit organizations are non-governmental organizations working in the third sector designated by the term NGO. Onyms characterizing public benefit organizations are descriptive names with their own particular semantico-syntactic structure. They may be formed from a) an appellative descriptive group, b) a descriptive group containing a localizing part in the form of a toponymic adjective or prepositional phrase, c) a description containing a patron’s name (a structure reminiscent of a patrocinium), d) a descriptive group with an affiliational part and a “characteristic” name, e) an appellative descriptive group and a “characteristic” onym, or f) from a “characteristic” name alone, without a descriptive group (autonomic name). Systemic changes and the building of a civil society have caused a dynamic development of the NGO sector. As a result of these changes, we have received a steadily increasing collection of onyms that form a separate category, so-called socioideonyms. We have created socioideonyms by making use, to a varying degree, of descriptions, onymizations, transonymizations, and metaphoric and morphological creation.
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Zasadność wprowadzenia uproszczeń w rachunkowości i badaniu sprawozdań finansowych organizacji pożytku publicznego

100%
Zieniuk P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
|
vol. 1
|
issue 1
505-513
EN
Imposing on public benefit organizations the obligations to comply with the accounting regulations and to audit the financial statements was caused by the need to ensure the appropriateness of public spending. The fulfillment of the obligations imposed enables the public benefit organizations to confirm their credibility among potential donors, members, citizens and public administration. The article discusses current legal provisions regarding the obligations to comply with the accounting regulations and presents the arguments for and against the postulates raised by the non-governmental organizations in regard to the simplification of the obligations in question.
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