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PL
Artykuł jest poświęcony specyfice rewizji Konstytucji Królestwa Belgii za pomocą tzw. metody implicite. W niezbędnym zakresie została w nim zarysowana zdefiniowana w art. 195 konstytucji zwyczajna, niezwykle trudna do przeprowadzenia procedura zmiany tej ustawy zasadniczej, po czym zdefiniowana została metoda implicite jako nieformalna metoda dorozumianej rewizji konstytucji mająca na celu „obejście” trybu wskazanego w tym przepisie. Autor krytycznie ocenia prezentowaną metodę. Jego zdaniem, rewizja konstytucji dokonywana w ten sposób przyczynia się do dewaluacji znaczenia konstytucji, a jednocześnie świadczy o konieczności reformy art. 195.
EN
This paper focuses on the unique characteristics of revisions of the Constitution of the Kingdom of Belgium using the so-called “implicit” method. To the extent necessary, the paper outlines the ordinary, extremely difficult procedure defined in Art. 195 of the Constitution for amending the Constitution and then defines the implicit method as an informal method of implied revision of the Constitution designed to “circumvent” the procedure indicated in that Article. The author is critical of the method presented herein. In his opinion, a constitutional revision carried out in this manner contributes to a devaluation of the importance of the Constitution while demonstrating the need for a reform of its Art. 195.
EN
The text provides the genesis of the existing regime for access to the highest judicial body in Macedonia, the particularities of that regime and an assessment on its effects on the judicial system. The authors provide insight into two different modes of revision in Macedonian legal system, namely the ordinary revision and the leave to file a revision, depending on the goals each of these remedies primarily strives to achieve – individual justice in a particular dispute or uniform application of law and harmonisation of the judicial practice. The text also presents the issue of granting a leave to appeal, which has a number of specificities in comparison to its German and Austrian counterparts. Finally, it offers a critical assessment of recent reforms and provides statistical data on the Supreme Court’s caseload in Macedonia.
EN
The article is focused on the relation between Stanisław Brzozowski and Cyprian Norwid, one that is important for comprehending Polish culture and literature. Brzozowski could not meet Norwid in person, and his fascination was exclusively the fascination of a reader, but the deliberations presented here are not limited to the perspective of reception or to research on the influence. I am trying to describe the connection between the two authors as an encounter, because many of their intuitions – concerning the social world, the role of an individual in history, the coexistence of life and literature – coincided. A dynamic model of encounter allows pointing to the personalistic-dialogical way Brzozowski treated Norwid’s work. I have decided to make “maturity” the key word of this article, and this is for two reasons. Firstly, Brzozowski provided one of his most significant books, Idee (Ideas), designed to be an introduction to “philosophy of historical maturity”, with an epigraph taken from Norwid’s Garstka piasku (A Handful of Sand). The epigraph does not have a decorative function, but it foretells and programs reflection. Secondly, both the authors ponder over what maturity should be in the historical, anthropological and philosophical planes. In the light of the issue of maturity the community of thought between Norwid and Brzozowski appears not only as a community of common answers, but – first of all – as a community of basic and fundamental questions.
EN
The paper analyzes the glass ceiling phenomenon in the accounting practice in Poland. The essence and characteristics of this phenomenon are presented in relation to the accounting profession and statutory auditors. Research on the ‘glass ceiling’ carried out in various countries, with a particular reference to the profession of a statutory auditor, was reviewed. The paper presents results of the research on the phenomenon conducted among a selected sample of audit firms in Poland. The results of the study confirmed the occurrence of this phenomenon in Poland with greater intensity in larger entities. The large scale of the glass ceiling phenomenon in the professional life of women in accounting is reflected by a high percentage of women in the profession of statutory auditor contrasted by the very low participation in senior managerial positions, e.g. partners in auditing companies. The paper uses the method of critical analysis of the literature and empirical data. Moreover, qualitative analysis was used for the data reported by audit firms.
PL
W artykule poddano analizie zjawisko „szklanego sufitu” w praktyce rachunkowości w Polsce. Przedstawiono istotę i cechy charakterystyczne tego zjawiska w odniesieniu do zawodu księgowych i biegłych rewidentów. Dokonano przeglądu badań dotyczących „szklanego sufitu” przeprowadzonych w różnych krajach, ze szczególnym uwzględnieniem zawodu biegłego rewidenta. W artykule przeprowadzono również analizę dotyczącą wskazanego zjawiska wśród wytypowanej próby firm audytorskich w Polsce. Wyniki badań potwierdziły występowanie tego zjawiska w Polsce z nasileniem w większych jednostkach. Na wysoką skalę zjawiska glass ceiling w życiu zawodowym kobiet w księgowości wskazuje fakt wysokiego odsetka kobiet w zawodzie biegłego rewidenta połączonego z bardzo niskim ich udziałem na wysokich stanowiskach kierowniczych, np. partnerów spółek audytorskich. W artykule zastosowano metodę krytycznej analizy literatury oraz danych empirycznych. Posłużono się również analizą jakościową w odniesieniu do danych raportowanych przez firmy audytorskie.
EN
The article is focused on the relation between Stanisław Brzozowski and Cyprian Norwid, one that is important for comprehending Polish culture and literature. Brzozowski could not meet Norwid in person, and his fascination was exclusively the fascination of a reader, but the deliberations presented here are not limited to the perspective of reception or to research on the influence. I am trying to describe the connection between the two authors as an encounter, because many of their intuitions – concerning the social world, the role of an individual in history, the coexistence of life and literature – coincided. A dynamic model of encounter allows pointing to the personalistic-dialogical way Brzozowski treated Norwid's work. I have decided to make “maturity” the key word of this article, and this is for two reasons. Firstly, Brzozowski provided one of his most significant books, Idee (Ideas), designed to be an introduction to “philosophy of historical maturity”, with an epigraph taken from Norwid's Garstka piasku (A Handful of Sand). The epigraph does not have a decorative function, but it foretells and programs reflection. Secondly, both the authors ponder over what maturity should be in the historical, anthropological and philosophical planes. In the light of the issue of maturity the community of thought between Norwid and Brzozowski appears not only as a community of common answers, but – first of all – as a community of basic and fundamental questions.
Prawo Kanoniczne
|
2016
|
vol. 59
|
issue 4
31-48
EN
Basic norms of the religious institutes of the consecrated life, usually called constitutions, should comprise basic theological rules and law norms, which faithfully reflect institutes’ charisma and their spiritual patrimony. Each religious is obliged to faithfully preserve, develop and safeguard the patrimony of his own institute concerning its nature, purpose, character, spirit and sound traditions (Can. 578 CCL/1983). This way he will strive for perfect love of God by way of evangelical counsels following the method shown by founders inspired by the Holy Spirit. That’s why the faithful and communicative expressing of founders thoughts, and intentions in constitutions are so important. Constitutions are not simple book, which is put aside on the shelf, when it was already read, but must become real book of life for religious, and which contents they must constantly absorb, and implement into their own spiritual life and everyday activities. Therefore a manner of formulating the basic questions of constitution, and their language play very important role.
PL
Kodeksy fundamentalne instytutów zakonnych życia konsekrowanego, zwane najczęściej konstytucjami,  powinny zawierać podstawowe zasady teologiczne i normy prawne, które wiernie odzwierciedlają  charyzmat instytutów oraz ich dziedzictwo duchowe. Każdy zakonnik ma obowiązek wiernie zachowywać, rozwijać i strzec dziedzictwa swego instytutu dotyczącego jego natury, celu, charakteru, ducha i zdrowych tradycji (kan. 578 KPK/1983) W ten sposób będzie dążył do doskonałej miłości Boga drogą rad ewangelicznych w sposób wskazany przez założycieli inspirowanych przez Ducha Świętego. Dlatego tak ważne jest  wierne i komunikatywne oddanie w konstytucjach  myśli i zamiarów założycieli. Konstytucje nie są zwykłą książką, którą po przeczytaniu odstawia się na półkę,  lecz muszą stać się prawdziwą księgą życia zakonników, której treści mają obowiązek  wciąż na nowo przyswajać i wprowadzić we własne życie duchowe i codzienną działalność. Dlatego ważną rolę odgrywa sposób sformułowania zasadniczych kwestii konstytucji i ich język.
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