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Mieszkańcy i mieszkanki – symetryczne informowanie o płci jako przejaw języka niedyskryminującego

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Niepytalska-Osiecka A.

Acta Universitatis Lodziensis. Folia Linguistica

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2021

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vol. 55

57-72

EN

The word connections informing about the gender in a symmetric way appear recently in a various written and spoken texts. The splitting a lready h as b een used in the interwar period. Subsequently, it was associated mainly with the feminist discourse. Now it goes beyond this feminist discourse. The splitting can be treated as a manifestation of non-discriminatory attitude of the participants of a given language contact. The aim of the present paper is: (1) showing a various sources in which Polish speakers use a splitting; (2) considering the needs and intentions behind such linguistic behaviour.

PL

Połączenia wyrazowe informujące o płci w sposób symetryczny, t akie jak mieszkańcy i mieszkanki, politycy i polityczki, pojawiają się w ostatnim czasie coraz częściej w różnych tekstach mówionych i pisanych. Splitting stosowany już w międzywojniu, a następnie kojarzony głównie z dyskursem feministycznym, wykracza poza ramy tego dyskursu. Można go traktować jako przejaw równościowego nastawienia uczestników danego kontaktu językowego. Celem przedstawianego tekstu jest zaprezentowanie różnorodnych źródeł, w których użytkownicy polszczyzny stosują splitting, a także refleksja nad potrzebami i intencjami, jakie się kryją za takimi zachowaniami językowymi.

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Sense Discrimination in Five English Learner’s Dictionaries

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Halas A.

Romanian Journal of English Studies

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2013

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vol. 10

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issue 1

153-164

EN

This paper presents the comparison of sense discrimination strategies including the structure and organization of a polysemous word entry in five English monolingual learner’s dictionaries with the aim of gaining an insight into the aspects of sense division where the given dictionaries agree and disagree. The final outcome of the analysis is the selection of features contributing to the establishment of the user friendliest sense discrimination system in a pedagogical dictionary

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Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison

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Müller-Thomczik S., Reiter L.

Central European Economic Journal

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2022

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vol. 9

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issue 56

269-290

EN

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting trade tax and corporate income tax. This conceptual study, presented at the European Accounting Association (EAA) Congress in Bergen in 2022, will examine whether the German method of splitting could lead to some lessons for an appropriate design for an international profit distribu-tion formula.Methodologically, we use a two-step approach: First, we compare the designs, and then we juxtapose both on a factual level. Next, we ask what the objectives these mechanisms have; do they even coincide? If the goals are not comparable, one cannot indisputably serve as a model for the other. We determine that, even though there are partial deviations, a closer look reveals significant overlaps; however, the German implementation is far from consistent and prioritises practicability. This leads us to our main result: The German system makes a clear value decision towards practicabi-lity, although there is a different set of aims. For the implementation of formulaic EU profit sharing, the lesson to be learned is that practicability should play a central role in the design of the formula. This lesson is important and helpful to accompany and support the implementation process in the EU.

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1 Acta Universitatis Lodziensis. Folia Linguistica

1 Central European Economic Journal

1 Romanian Journal of English Studies

1 Halas A.

1 Müller-Thomczik S.

1 Niepytalska-Osiecka A.

1 Reiter L.

1 2022

1 2021

1 2013

Mieszkańcy i mieszkanki – symetryczne informowanie o płci jako przejaw języka niedyskryminującego

Sense Discrimination in Five English Learner’s Dictionaries

Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison