Ze względu na rosnący niedostatek surowców naturalnych oraz zaostrzające się regulacje prawne związane z ich pozyskiwaniem, znaczenie surowców naturalnych w gospodarce światowej nabiera coraz większego znaczenia. W przeciwieństwie do aktywów finansowych i rzeczowych, zasoby naturalne nie są dobrze opisywane i reprezentowane w systemach rachunkowości finansowej przedsiębiorstw, mimo że ich użycie i wykorzystanie w znaczny sposób determinuje rozwój pojedynczych przedsiębiorstw i gospodarki. W artykule autorzy przedstawili sposób uwzględnienia kosztów środowiskowych w kosztach produkcji przedsiębiorstwa, mających wpływ na trwały rozwój firmy mierzony jako ekonomiczna wartość dodana. Zaproponowali oni również uzupełnienie tradycyjnego ujęcia kosztów środowiskowych o koszty zasobów naturalnych.
EN
Due to a deepening scarcity of natural resources and ever stricter regulations related to their acquisition, the importance of natural resources in the world economy is growing considerably. In contrast to financial and tangible assets, natural resources are not very well described and represented in the accounting systems of firms, despite the fact that their use determines significantly the development of individual companies and the economy. The authors present a way to take account in production costs of those environmental costs which affect the sustainable development of a company as measured by economic value added. They also propose to complement the traditional approach of environmental costs with accommodating the cost of natural resources.
Developing learners’ lexical subsystem is one of the most important tasks of foreign language didactics. The observable turn towards vocabulary (“Wortschatzwende”) has contributed to an in-depth reflection on learners’ lexical competence, including their strategic competence. The aim of this paper is to present results of a correlating research concerning the influence of personality variables (understood according to the Five-Factor Model) on the range and frequency of strategies used by Polish high-school students to learn German vocabulary. The research project described in this paper was conducted in April 2021. The Polish adaptation of the NEO Five-Factor Inventory was applied to examine the learners’ personality traits. The Polish version of Schmitt’s Vocabulary Learning Strategies Questionnaire (VLSQ) was used to investigate students’ preferred strategies for learning German vocabulary. Based on the conclusions from the research, an attempt was made to formulate practical guidelines for foreign language teachers concerning the possibilities of developing learners’ lexical competence. The report is complemented by a list of open research questions and problems in this field.
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