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Porównywalność struktury informacji dodatkowych w sprawozdaniach finansowych spółek giełdowych WIG30

100%
Łazarowicz E.
Studia Ekonomiczne
|
2019
|
vol. 380
51-66
PL
Celem artykułu jest analiza i ocena porównywalności struktury informacji dodatkowych w sprawozdaniach finansowych spółek giełdowych WIG30 (z wyłączeniem spółek z sektora finansowego i spółek zagranicznych – siedziba poza terytorium Polski) oraz wskazanie rozwiązań, które zwiększyłyby tę porównywalność. Analizie poddano 21 sprawozdań finansowych za 2016 r. Porównywalność struktury informacji dodatkowych między polskimi spółkami jest mała. W dużym stopniu mają na to wpływ następujące czynniki: (1) obszerny zakres informacji dodatkowych, (2) brak podziału not na ogólne grupy tematyczne, (3) brak bardziej szczegółowych wytycznych w MSR 1 co do struktury informacji dodatkowych. Wyniki niniejszego badania mogą być przydatne dla IASB w prowadzonych obecnie pracach nad poprawą komunikacji w sprawozdawczości finansowej oraz dla użytkowników sprawozdań finansowych.
EN
The aim of this paper is to analyse and evaluate the comparability of the structure of notes in financial statements of listed companies from WIG30 (excluding financial institutions and foreign companies) and propose some solutions to increase this comparability. The analysis covered 21 consolidated financial statements for 2016. The comparability of the structure of notes between Polish companies is low. This is largely due to the following three factors: (1) the extensive range of notes; (2) no breakdown of notes into some general groups; (3) the absence of more detailed requirements with regard to the structure of notes in IAS 1. The findings of this research can be useful for IASB in its current work on improving communication in financial reporting and for users of financial statements.
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Metaphorizing the Holocaust: The Ethics of Comparison

61%
Webber M.
Images. The International Journal of European Film, Performing Arts and Audiovisual Communication
|
2011
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vol. 8
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issue 15-16
1-30
EN
Metaphorizing the Holocaust: The Ethics of Comparison    This paper focuses on the ethics of metaphor and other forms of comparison that invoke National Socialism and the Holocaust. It seeks to answer the question: Are there criteria on the basis of which we can judge whether metaphors and associated tropes “use” the Holocaust appropriately? In analyzing the thrust and workings of such comparisons, the paper also seeks to identify and clarify the terminology and concepts that allow productive discussion. In line with its conception of metaphor that is also rhetorical praxis, the paper focuses on specific controversies involving the metaphorization of the Holocaust, primarily in Germany and Austria. The paper develops its argument through the following process. First, it examines the rhetorical/political contexts in which claims of the Holocaust’s comparability (or incomparability) have been raised. Second, it presents a review (and view) of the nature of metaphor, metonymy, and synecdoche. It applies this framework to (a) comparisons of Saddam Hussein with Hitler in Germany in 1991; (b) the controversies surrounding the 2004 poster exhibition “The Holocaust on Your Plate” in Germany and Austria, with particular emphasis on the arguments and decisions in cases before the courts in those countries; and (c) the invocation of “Auschwitz” as metonym and synecdoche. These examples provide the basis for a discussion of the ethics of comparison. In its third and final section the paper argues that metaphor is by nature duplicitous, but that ethical practice involving Holocaust comparisons is possible if one is self-aware and sensitive to the necessity of seeing the “other” as oneself. The ethical framework proposed by the paper provides the basis for evaluationg the specific cases adduced.
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