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EN
The article has been thought as a contribution to the discussion on comprehension of truth within the framework of the domestic jurisprudence. The author, describing philosophical and theoretical assumptions with respect to positivism epistemology indicates - basing on the sources presented in this article - the transformations to which the concept of the so-called ‘objective truth’ was subject and the extent to which various political and social factors influenced the concept mentioned. As he concludes complexity and dynamics concerning transformations of the domestic legal culture, as well as conflicts between the written law and the practice are disclosed in lawyers’ attitude to the truth.
EN
According to the social contract theory, in order to achieve justice, people grouped themselves in societies. Historically speaking, judges appeared long before the legislator which means that justice was the first element of the social life. Therefore, it expresses the social ethics of a particular time and requires a minimum of credibility. Excessive pragmatism and utilitarianism have kidnapped more and more of what is humane, supe-rior and sacred in the act of justice, and “secularized” it. As Eliade said in The Sacred and the Profane, the sacred is something which is totally different, a space of radical otherness which overshadows the physical territory. This shading manifests itself through limitation, sequencing, reiteration and keeping what is sacred there, even in a courtroom, through ritualization.
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Prawda kontrolerska

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EN
Each lawful audit centers on discovering truth. Often times, revealing facts is far from ideal and entails some kind of truth creation, called by the author “the audit truth”. The audit statements of facts create their own normative and semantic reality. The audit truth is always to some degree subjective, uncertain, approximated and simplified. Nonetheless, it does not make it false. Imperfectness of reality’s description is hard to avoid. As such it has to be accepted only if it meets certain standards of discovery and description. The article, by revealing the nature of the audit truth, fills the gap in the literature that so far has been focused on the principle of the material truth as an ideal goal for auditors. The author argues that pursuing truth in audit deserves advanced and systematic studies by audit philosophy.
PL
Odkrywanie prawdy to niezbywalna cecha każdej praworządnej kontroli i wyraża się poprzez dążenie do urzeczywistnienia prawdy materialnej. Niemniej jednak ustalanie stanu faktycznego częstokroć odbiega od ideału i wiąże się z pewnego rodzaju kreacją rzeczywistości, którą autor nazywa prawdą kontrolerską. W artykule opisuje charakterystykę owej prawdy, która jak dotąd nie doczekała się naukowego zbadania. Oto dokonywane w trakcie kontroli ustalenia stanu faktycznego tworzą własną rzeczywistość funkcjonującą w przestrzeni normatywno-semantycznej. Prawda kontrolerska jest w mniejszym lub większym stopniu prawdą subiektywną, niepewną, przybliżoną i uproszczoną, co bynajmniej nie oznacza automatycznie jej kłamliwości. Niedoskonałość obrazu faktów to coś nieodzownego i musi zostać zaakceptowane, choć jednocześnie domaga się zachowania poprawności poznania i opisu. Odpowiednią przestrzenią badawczą do podejmowania elementarnych rozważań o granicach kontrolerskiego poznania prawdy jest filozofia kontroli.
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