More and more firms voluntarily announce the reports in which they present data going beyond the standard information required by law. Such reports tend to become an important instrument of public relations of the firms. As it is a new one many doubts and dilemmas appear, starting from the purposefulness and efficiency of the report and ending at the technical details connected with its preparation. Some of them are presented and analysed in the paper.
The article concerns the analysis of the consequences of making further legal transactions with entities which should not be disclosed in public registers due to the invalidity of legal transactions on the basis of which the entry in the public register has been made. As a result of the conducted research it was found that, despite an absolutely invalid deed/founding act, the partnership/company can be disclosed in the National Court Register, and further legal transactions are valid. If the real estate is purchased on the basis of an absolutely invalid legal transaction, disclosure of the purchaser in the second section of the land and mortgage register is not covered by the principle of public credibility of land and mortgage registers. This also applies to the subsequent business real estate trading.
Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to take appropriate decisions. Information is only reliable when it is useful. Preservation of credibility of financial statements in business practice raises doubts relating to the possibility, allowed by the International Accounting Standards, to present estimates. Another concern is connected with the increasing usage of fair value measurement instead of the principle of prudence . The aim of the paper is to define the notion of credibility with respect to elements of financial statement, auditing risk of these elements and application of estimates. The author also highlights the essence of fair value measurement and the impact of financial auditing on shaping the credibility of information in the financial statement. For the purposes of the paper the author researched the legal acts in force and used the case study method.
Communication professionals have been facing various challenges and one of them is how to win the audience. Past studies suggest that credibility could be the key. Therefore, credibility can be suggested as one of the key factors driving the traffi c of individuals to certain media. By gaining a better understanding of how Millennials perceive credibility, companies can more appropriately plan and execute successful media campaigns directed to this very important public. A survey with 190 respondents – Millennials – was conducted to determine how they perceive the credibility of various media types. To measure the perception of media credibility, 12 characteristics like objectiveness, activity, intelligence, professionalism, etc. were examined. The results of the study revealed general moderate credibility of newspapers and television. The most credible medium for the Millennials is the Internet, especially because of its activity, ability to act fast, independence and objectivity. On the other hand, this cohort sees both television and newspapers as better presented than the Internet. The worst rated feature of television and newspapers was their passivity and political background. When examining statistically signifi cant difference in overall perception, based on the results from the Wilcoxon signed-rank test, we can conclude that the difference in perception of television, newspapers and the Internet was unlikely to occur by chance and the Millennials perceive the Internet as signifi cantly more credible than television and newspapers.
Knowledge based on juidicial practice shows that witnesses who are fully convinced about truthfulness of their testimonies make dramatic mistakes and identify innocent persons as responsible for grave crimes. The present paper searches for sources of these mistakes. It is argued that false testimonies are not caused by conditions which are unusual for ordinary person who observes crime. Actually, they are an outcome of standard cognitive processes. The paper presents and analyses main cognitive mechani- sms which are responsible for false perception or false retrieval of witnessed crime. The majority of research focuses on credibility of an eyewitness. The present study extends the question of witness credibility to earwitnesses.
PL
Praktyka sądowa pokazuje, że działający w najlepszej wierze i przekonani o prawdziwości swoich zeznań świadkowie popełniają rażące błędy, wskazując jako spraw- ców przestępstw osoby niewinne. Niniejszy artykuł omawia źródła tego rodzaju błędów. Argumentuje się, że fałszywe zeznania nie są spowodowane przez wyjątkowe okoliczno- ści, w jakich znalazła się osoba będąca świadkiem przestępstwa lecz, że są one efektem standardowych procesów poznawczych. W artykule dokonano przeglądu najważniejszych mechanizmów poznawczych odpowiedzialnych za pojawienie się błędów zarówno w trakcie percepcyjnego rejestrowania popełnianego przestępstwa jak i w procesie jego pamięciowej rekonstrukcji. Zdecydowana większość prac poświęconych wiarygodności świadka dotyczy przypadków, w których uczestniczyli świadkowie naoczni. Niniejsze opracowanie podej- muje także kwestię wiarygodności świadka nausznego
Celem podjętych rozważań jest próba udzielenia odpowiedzi na pytania: Czy można zjawi- skom paranormalnym przypisać jakąś funkcję w akcie wiary? Zjawiska te zostaną poddane anali- zie na tle zagadnienia motywów wiary chrześcijańskiej. Całość rozważań obejmuje trzy etapy: naj- pierw zostanie przedstawiona charakterystyka zjawisk paranormalnych (1); następnie motywów wiary i ich weryfikacji na przykładzie cudu (2); oraz wskaże się na wyzwania jakie dla wiary chrze- ścijańskiej stanowią zjawiska paranormalne (3).
EN
The aim of those deliberation is focused on answering the questions: Can paranormal phenomena be attributed to a function in an act of faith? In this study paranormal phenomena are investigated on the background themes of the credibility of Christian faith. The whole discussion involves three stages: characterization of paranormal phenomena (1), clarification of the motives of the Christian faith and their verification of the example of a miracle (2), as well as presentation along with analysis challenges from the side of paranormal phenomena for the credibility of Christian faith (3).
The recent growth of the Catalan separatist movement is traditionally interpreted as a consequence of the bad economic performance of the region, or rather the whole country. This paper, however, aims to prove that despite the economy’s unquestionable role in the intensification of the nationalist conflict there may be other important factors involved. One of them is the case of the central government’s loss of credibility and grievances felt by the Catalan people. This may have led to an increase in separatist tendencies. On the other hand, the general political environment can be seen as a determinant of bilateral trade. Therefore, the bad relations between Catalonia and Spain and the increasing separatism in Catalonia aff ect negatively the mutual trade links between the region and the rest of the country. However, this effect acts in both directions, as trade diversification and internationalization may also have encouraged separatism. The lack of credibility of the government of Mariano Rajoy and the Popular Party has resulted in responses by the inhabitants of Catalonia which are the completely opposite of those expected by the prime minister and his party. The absence of dialogue from the central government encourages the separatist movement rather than discouraging it, and threats act as a very strong motivator for those who desire an independent Catalan state.
Sharing the notion of credibility as a dynamic construct within interaction, the paper traces the argumentative manoeuvers by which left- and right-wing users try to (de-)construct credibility within online-debates. Based on the concept of “Community of Practice”, the qualitative analysis combines cognitive as well as conversation analytic approaches to identity construction with typical far and extreme right argumentation schemes specified by critical discourse analysis.
Science is a field in which everybody has a right to present his or her opinion on a chosen subject. However, in order for it to have a scholarly dimension, an honest and comprehensive approach to the subject is necessary. Nietzsche’s philosophy in particular — so rich and so differently interpreted and used in the course of history — is an excellent material for scholarly disputes. Hicks claims that in some respects the Nazis were right in invoking Nietzsche’s philosophy — this is the contention around which Hicks constructs his book. He justifies his approach by pointing to elements that, in his view, Nazism and Nietzsche’s philosophy have in common. This is a very perfunctory summary, full of substantive and logical errors, of the contents of the Nazi programme and Nietzschean philosophy as well as an attempt to compare the two. Hicks does not provide any broader explanation of his reasoning or any in-depth analysis of Nietzsche’s thought as well as the literature on the subject. This lack of scholarly credibility and formulation of theses on the basis of a selection of Nietzsche’s aphorisms are the main arguments showing that Hicks’ book is not an acabroader explanation of his reasoning or any in-depth analysis of Nietzsche’s thought as well as the demic monograph. The aim of the present article is to demonstrate that a lack of scholarly credibility leads to wrong and absurd assertions.
The article presents an extremely important issue, which is the credibility of documents on the basis of Polish criminal law. The author explains the definition of a document under Article 115 § 14 of the Polish Criminal Code on the background of the concept of document within other related fields, such as criminal procedure law and criminology. The author also points out the essence and importance of the credibility of documents as a generic subject of protection of provisions contained in Chapter XXXIV of the Criminal Code, stressing also the importance of expert handwriting examination in assessing the credibility of documents.
This study reports on research stimulated by Lev-Ari and Keysar (2010) who showed that native listeners find statements delivered by foreign-accented speakers to be less true than those read by native speakers. Our objective was to replicate the study with non-native listeners to see whether this effect is also relevant in international communication contexts. The same set of statements from the original study was recorded by 6 native and 6 non-native speakers of English. 121 non-native listeners rated the truthfulness of the statements on a 7-point scale. The results of our study tentatively do confirm a negative bias against non-native speakers as perceived by non-native listeners, showing that subconscious attitudes to language varieties are also relevant in communication among non-native speakers.
Scenario studies are seen as useful tools to support planning and decision making processes because they provide integrated projections of future trends and developments and their impacts on land use. They play an important role in facilitating cooperation and interaction at the science policy interface. This article contributes to new understandings of the role of science-based tools and instruments such as scenario studies at the science-policy interface. It uses a theoretical framework that connects the criteria of credibility, salience and legitimacy to the concepts of coproduction and boundary object to analyze the EUruralis project; a scenario study that addresses the future of agriculture and rural development in Europe. The findings demonstrate that aspects related to legitimacy contributed to the capacity of the EUruralis to function as a boundary object between the scientists and policymakers involved. They also show how cooperation in the EUruralis project resulted in joint learning and reflection. The article concludes by discussing the role of the EUruralis as a boundary object and connecting the findings to the concept of coproduction.
Inquiring Aristotelian conception of rhetoric as an art of persuasion, the author of the article aims in presenting rhetorical ethos and rhetoric itself in reference to practical disciplines, politics and ethics. Understanding rhetoric’s autonomy as a theoretical postulate this inquiries introduce a demand of functionality and axiological awareness: to treat art of rhetoric as an organon for the practical disciplines and to acquire attention of normative problems concerning particular features of rhetoric and rhetorical ethos. The article investigates Aristotle’s original conception of rhetoric and the troubled but essential connection between techne and praxis. Proposing a solution, the author initially puts forward a project of establishing a new normative conception of rhetorical ethos meeting the demands of contemporary praxis (especially in the field of education) on the basis of a concept of uprightness.
Some (though not all) previous studies have documented the interlanguage speech intelligibility benefit (ISIB), i.e. the greater intelligibility of non-native (relative to native) speech to non-native listeners as compared to native listeners. Moreover, some studies (again not all) found that native listeners consider foreign-accented statements as less truthful than native-sounding ones. We join these two lines of research, asking whether foreign-accented statements sound more credible to non-native than to native listeners and whether difficult-to-process (less comprehensible) utterances are less credible. In two experiments we measure the intelligibility, comprehensibility and credibility of native and foreign-accented statements for native listeners and non-native listeners matched or mismatched in L1 with non-native talkers. We find an ISIB in both matched and mismatched non-native listeners, and an analogous matched comprehensibility benefit. However, we obtain no evidence of an interlanguage speech credibility benefit. Instead, both matched and mismatched non-native listeners tend to trust native statements more (i.e. statements produced by their target-language models). For native listeners, we do not confirm the tendency to mistrust non-native statements, but we do find a moderate correlation between the comprehensibility and credibility of foreign-accented utterances, giving limited support to the hypothesis that decreased perceptual fluency leads to decreased credibility.
Wiarygodność opinii publikowanych w Internecie zależy od wielu czynników, z których najistotniejsze to wiarygodność serwisu, na którym te opinie się znajdują (np. strona internetowa, czat, forum), oraz wiarygodność autora (nadawcy wiadomości). W zależności od tego, kto wyda opinię, gdzie się ta opinia znajduje i czego dotyczy, wiarygodność źródła informacji może być różnie postrzegana. Głównym celem artykułu jest identyfikacja osobistych źródeł informacji (nadawców wiadomości), które są traktowane przez konsumentów jako wiarygodni dostawcy opinii. Dodatkowym celem jest zbadanie, w jaki sposób klienci (jeśli w ogóle) weryfikują wiadomość i jej nadawcę oraz na co zwracają uwagę. Aby osiągnąć założone cele badawcze, przeprowadzono badania eksploracyjne w postaci 10 pogłębionych wywiadów indywidualnych. Uczestnicy zostali dobrani celowo z panelu internautów dostarczonego przez Mobile Institute (agencję badawczą) i pod kontrolą takich zmiennych, jak: płeć, wiek, miejsce zamieszkania i aktywność zakupowa w Internecie. Rezultatem badań jest opracowanie katalogu wiarygodnych osobistych źródeł informacji, a także narzędzia badawczego do badań o charakterze eksplanacyjnym.
EN
Credibility of opinions published online depends on credibility of the site where these opinions can be found (e.g. webpage, chat, and forum) as well as the author (sender of message). Depending on who gives opinion, where it's placed and what it concerns, they can be perceived as more or less credible source of information. The main purpose of this article is to identify personal sources of information (eWOM senders) that are treated by consumers as credible opinion providers. The additional purpose is to examine both how customers (if at all) verify message and eWOM sender, and what they pay attention at. In order to achieve the assumed research objectives, 10 IDI's were conducted. Participants were purposively sampled from the panel of Internet users delivered by Mobile Institute (research agency) and with control of such variables as: gender, age, place of residence and purchasing activity in the Internet. It was found that perhaps it would be worth introducing the category of befriended expert to ewom's credibility studies.
In the article the author presents poverty as a sign of the credibility of Christianity. He does so by referring, first of all, to the teaching of the Church (the Second Vatican Council, the Pact of the Catacombs, Pope Francis’ teaching), as well as to contemporary theology. The analysis is viewed from the fundamental theological perspective. Apart from traditional ways of justifying the Church’s credibility, the author proposes a new one – via paupertatis. It means that the Church is as credible as long as it is poor. Poverty is the criterion of its authenticity. By becoming poor, the Church imitates Jesus himself. Thus, in its deepest dimension, poverty has a Christological justification.
Comparative advertising, the legislative regulation of which has long discouraged European companies from using it, has become an essential component of promotion in recent decades, although the approach of individual countries to it differs significantly and its influence varies depending on the cultural aspect, or the age of the recipients. The study deals with Generation Z, which differs from previous generations in general, and therefore it is not possible to use the same procedures and methods for them as for the rest of the population. The aim of the study was to find out whether comparative advertising is suitable for Generation Z as an extraordinary cohort and whether this segment of potential customers can be considered as a homogeneous group or a heterogeneous object for business marketing communication. It was determined whether Generation Z trusts this type of advertisement (ad believability) and whether this advertisement positively affects their purchase behaviour (purchase intention). Due to the nature of the research objectives, one-dimensional descriptive statistics and two-dimensional descriptive statistics for the evaluation of interdependent variables (Chi-square test) were used. Based on our research, it can be argued that Generation Z perceives comparative advertising differently from the rest of the population and cannot be subjected to the same processes as other generations.
This study explores the roles that similarity and credibility play in the influencer-follower relationship as experienced by followers. The data was collected using face-to-face semi-structured interviews that were conducted with 37 young adults, analysed using thematic analysis. The findings show that there were shifts in how followers translated similarity and credibility, transforming the motives behind following influencers. Followers also do not view themselves as having similar values or personality traits to influencers. The level of trust and perceived credibility were lower versus that of existing literature. The study also shows that similarity plays a part in the decision to unfollow. The findings reflect changes in follower behaviour and ultimately the way they consume content from influencers.
The main research objective of this article was to determine the level of credibility of Vladimir Putin’s statements concerning Russian-Ukrainian relations. The subordinate goal was to identify the types of Russian-Ukrainian relations and the way of presenting Ukraine with the statements of the Russian president. An in-depth study of the content of the transcripts of the Russian President’s speeches during the annual press conferences at the turn of 2014–2016 and articles on the subject allowed to realize the set goals and verify the research hypotheses. The following research problems were answered: What was the level of credibility of Putin’s statements on Russian-Ukrainian relations during the annual press conferences? What was the specific level of credibility? And what types of Russian-Ukrainian relations are present in Vladimir Putin’s statements? How does Putin talk about the Ukrainian state during his public speeches? The above research problems are important from a cognitive point of view, because their resolution outlined the degree of credibility of the president’s statements, their dynamics and variability depending on the situation and the type of interlocutor and allowed to show the differences between the reality and the words uttered by Putin. In the article selected postulates were compared with real events using the desk research method. The technique that made it possible to implement the essence of the existing content is a qualitative analysis of the content of Putin’s speech transcripts.
PL
Głównym celem badawczym niniejszego artykułu było określenie poziomu wiarygodności wypowiedzi Władimira Putina dotyczących relacji rosyjsko- -ukraińskich. Cele szczegółowe to: wyodrębnienie typów relacji Rosji z Ukrainą oraz sposobu przedstawiania Ukrainy w wypowiedziach rosyjskiego prezydenta. Dogłębne studium zawartości stenogramów wystąpień prezydenta Rosji podczas corocznych konferencji prasowych na przełomie lat 2014–2016 oraz artykułów na ten temat, pozwoliło zrealizować postawione cele i zweryfikować hipotezy badawcze. Uzyskano odpowiedź na następujące problemy badawcze: Jaki był poziom wiarygodności wypowiedzi Władimira Putina na temat relacji rosyjsko-ukraińskich podczas corocznych konferencji prasowych? Z czego wynikał określony poziom wiarygodności? Jakie typy relacji Rosji z Ukrainą występują w wypowiedziach Władimira Putina? W jaki sposób Putin mówi o państwie ukraińskim podczas swoich publicznych wystąpień? Powyższe problemy badawcze są istotne pod względem poznawczym, ponieważ ich rozstrzygnięcie nakreśliło stopień wiarygodności wypowiedzi prezydenta, ich dynamikę i zmienność w zależności od sytuacji i typu rozmówcy oraz pozwoliło na ukazanie różnic pomiędzy rzeczywistością a słowami wygłaszanymi przez Władimira Putina. W artykule wybrane postulaty zostały porównane z rzeczywistymi wydarzeniami przy wykorzystaniu metody desk research. Techniką, która umożliwiła wdrożenie się w istotę treści istniejących jest jakościowa analiza zawartości stenogramów wystąpień Putina.
The main research objective of this article was to determine the level of credibility of Vladimir Putin’s statements concerning Russian-Ukrainian relations. The subordinate goal was to identify the types of Russian-Ukrainian relations and the way of presenting Ukraine with the statements of the Russian president. An in-depth study of the content of the transcripts of the Russian President’s speeches during the annual press conferences at the turn of 2014–2016 and articles on the subject allowed to realize the set goals and verify the research hypotheses. The following research problems were answered: What was the level of credibility of Putin’s statements on Russian-Ukrainian relations during the annual press conferences? What was the specific level of credibility? And what types of Russian-Ukrainian relations are present in Vladimir Putin’s statements? How does Putin talk about the Ukrainian state during his public speeches? The above research problems are important from a cognitive point of view, because their resolution outlined the degree of credibility of the president’s statements, their dynamics and variability depending on the situation and the type of interlocutor and allowed to show the differences between the reality and the words uttered by Putin. In the article selected postulates were compared with real events using the desk research method. The technique that made it possible to implement the essence of the existing content is a qualitative analysis of the content of Putin’s speech transcripts.
PL
Głównym celem badawczym niniejszego artykułu było określenie poziomu wiarygodności wypowiedzi Władimira Putina dotyczących relacji rosyjsko- -ukraińskich. Cele szczegółowe to: wyodrębnienie typów relacji Rosji z Ukrainą oraz sposobu przedstawiania Ukrainy w wypowiedziach rosyjskiego prezydenta. Dogłębne studium zawartości stenogramów wystąpień prezydenta Rosji podczas corocznych konferencji prasowych na przełomie lat 2014–2016 oraz artykułów na ten temat, pozwoliło zrealizować postawione cele i zweryfikować hipotezy badawcze. Uzyskano odpowiedź na następujące problemy badawcze: Jaki był poziom wiarygodności wypowiedzi Władimira Putina na temat relacji rosyjsko-ukraińskich podczas corocznych konferencji prasowych? Z czego wynikał określony poziom wiarygodności? Jakie typy relacji Rosji z Ukrainą występują w wypowiedziach Władimira Putina? W jaki sposób Putin mówi o państwie ukraińskim podczas swoich publicznych wystąpień? Powyższe problemy badawcze są istotne pod względem poznawczym, ponieważ ich rozstrzygnięcie nakreśliło stopień wiarygodności wypowiedzi prezydenta, ich dynamikę i zmienność w zależności od sytuacji i typu rozmówcy oraz pozwoliło na ukazanie różnic pomiędzy rzeczywistością a słowami wygłaszanymi przez Władimira Putina. W artykule wybrane postulaty zostały porównane z rzeczywistymi wydarzeniami przy wykorzystaniu metody desk research. Techniką, która umożliwiła wdrożenie się w istotę treści istniejących jest jakościowa analiza zawartości stenogramów wystąpień Putina.
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