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EN
The paper presents research into the effects of the use of negations in directives (orders, suggestions, requests). Three experiments are described that tested the effects of instructions formulated in various ways: direct (pay attention to) and negated (don’t pay attention to) commands to focus the attention. Indicators of attention focusing that were used include: the correctness of answers to questions about a selection of comic book pages (Experiment 1); the time needed to name the colours of stimulus words and the level of recall of these words after completion of the colour naming task (Experiment 2 and 3). The results showed that a direct command infl uenced all indicators of attention focusing. However, a negated command increased the level of recall of details about the comic book pages, as well as the level of key word recall. Both the automatic process that generates the paradoxical effects of negated commands, as well as the controlled process of reasoning, may be responsible for the results of the memory task.
Cybersecurity and Law
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2023
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vol. 10
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issue 2
156-166
EN
The article indicates an important area of human security relating to cyberspace. Cyberspace is a domain where information is exchanged via computer networks and systems. This area is exposed to a variety of threats, such as cyber crises and cyber conflicts, cyber violence, cyber protests and cyber demonstrations, including the threat of cyber warfare. Therefore, political and legal strategies and directives, both EU and Polish, are a form of countering cyber threats. The article is composed of four sections: an introductory section, characteristics of the most important threats in cyberspace, EU and national legal options for countering the threats, and a concluding section.
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EN
The purpose of this paper is to compare the Greek and English conceptual categories of directives and conclusions so as to present the cognitive dimension of cross-linguistic influence in Foreign Language Learning (FLL). This comparison entails a tertium comparationis, namely, a taxonomy based on cross-linguistic semantic categories, which share comparable linguistic expressions. Modality, being a general cross-linguistic semantic category, lends itself to the requirements of a comparative tool. A cross-linguistic discussion of modality, however, is not limited only to those aspects that comprise the knowledge of these linguistic units and the rules of joining them together at the level of sentence. It also seeks to anticipate possible difficulties Greek EFL learners may encounter while using specific English modal verbs in a variety of contexts, which situationally constitute representations of different conceptual aspects of the speech acts of directives and conclusions. Hence the emphasis is on the pragmatic component as well. The cognitive perspective is borne out by viewing certain English modal verbs and their Greek counterparts as interconnected members of conceptual categories, i.e. Idealised Cognitive Models (ICMs; Lakoff 1987), being run through by the unifying element of force (Talmy 1988).
EN
The article presents a comprehensive analysis of the peculiarities of speech acts of family communication on the material of works by Volodymyr Lys Solo for Solomiya and Jacob’s Century. It characterizes the peculiarities of family communication. It is noted that the main types of everyday discourse are communication ‘man-woman’, ‘parents-children’, ‘brothers-sisters’, which is characterized by informal regulation of communicative behavior, and participants in communication act as varieties of personality-oriented discourse in family household sphere. The directive speech acts used by relatives are also analyzed in detail. Attention is paid to speech acts with the greatest categorical transmission of motivation (order, requirement, prohibition), suggestive types of directives (advice, suggestions, invitations) and requestive directives (requests, supplication).
Lodz Papers in Pragmatics
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2014
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vol. 10
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issue 1
89-116
EN
While empirical pragmatic research in the Spanish-speaking world has covered most of the Hispanosphere, Central America remains a very underrepresented region. This study serves to fill this gap in the literature by analyzing data collected from eighteen role-plays in Masaya, Nicaragua and Panama City, Panama. In the role-play situation, the interlocutor requests advice from the participant (her best friend) regarding a serious issue in her marriage. The advice-giving strategies are classified according to a categorization adapted from Blum-Kulka's (1989) request strategy taxonomy, allowing for a pragmatic analysis using Spencer-Oatey's (2005) Rapport Management approach. Results indicate strong similarities between participants from Nicaragua and Panama, both electing to respect all components of the association principle and to violate the equity principle, especially its autonomy control component. In this advice-giving context between best friends, both groups prefer to impose their opinions and suggestions rather than respect the person's right to be treated fairly, as well as to maintain a rapport-enhancing orientation rather than preserve their right to associate with others. The results show similarities with other research on directives in the Dominican Republic, Cuba, Venezuela and Spain, cultures typically associated with less mitigation, positive politeness, conventional indirectness and high involvement.
EN
In this article, the longitudinal development of directives in first-language acquisition is described, and examples of the development of directive speech acts in one Czech child from the ages of 2.8 to 4.1 are included. The results show that the child acquires communicative strategies gradually and that he usually prefers one concrete strategy initially, which is later replaced by a new strategy corresponding with the acquisition of morphological categories. The child’s grammatical development is divided into two stages: the stage of protomorphology, when the child acquires basic morphological categories, and the stage of morphology proper / modular morphology, when the child uses a variety of grammatical means. In the stage of morphology proper, pragmatic factors become more influential as the child is no longer limited by a lack of grammatical competence.
EN
This paper emphasises that Europeanisation of law contributes greatly to the phenomenon of decodification. The impact of European legislation on the position of the civil code as the main source of private law is clearly visible in the case of directly effective regulations. Also, implementation of directives can (and often does) lead to the creation of legislation regulating civil law matters, yet separate from the civil code. The Polish experience with implementation of directives concerning consumers protection makes for a good example. Regulation of timeshare contracts completely outside the civil code is – according to the Polish doctrine – a result of difficulties with integrating this particular provision into the codification of private law. If such difficulties are inevitable, so is also progressing decodification of civil law due to its advancing harmonization on the European level.
EN
The article presents a qualitative method known as process tracing and exemplifies its use in the study of international relations. Firstly, the general characteristics of process tracing are shown. Secondly, the debate in social sciences on the understanding of causal mechanisms and causal inference is discussed, and whether process tracing is useful in testing hypotheses. Thirdly, different types of directives that guide the research procedure within the framework of process tracing are presented. Fourthly, the final part of the article demonstrates the implementation of process tracing in International Relations on the example of the analysis of the end of the Cold War. The article is concluded with a few doubts the method raises. The aim of the article is to introduce a qualitative research method to the Polish studies of International Relations. This method has not been used by Polish researchers, although most of them declare their methodological standpoint as a qualitative approach. The author justifies and illustrates the belief that the method of process tracing can be strongly recommended in solving problems related to the identification of causal relations in International Relations. The author uses the content analysis method in the article. The method of process tracing is presented based on the analysis of the texts of renowned supporters of the method in the Philosophy of Science and International Relations and of works dedicated to the problems of international relations studied using this method. The results of the analysis make it possible to formulate recommendations for the application of the method to study international relations. The author also presents the weaknesses of this method, which every scholar employing it should be aware of.
PL
W artykule przedstawiono jakościową metodę śledzenia procesu (process tracing) i jej przykładowe wykorzystanie w badaniu stosunków międzynarodowych. Po pierwsze, dokonano ogólnej charakterystyki metody. Po drugie, przedstawiono debatę toczoną w naukach społecznych na temat rozumienia mechanizmów przyczynowych i przyczynowego wnioskowania oraz użyteczności metody śledzenia procesu do testowania hipotez. Po trzecie, omówiono różnego rodzaju dyrektywy kierujące postępowaniem badawczym w ramach metody śledzenia procesu. Po czwarte, w końcowej części artykułu zademonstrowano implementację metody w nauce o stosunkach międzynarodowych na przykładzie analizy zakończenia zimnej wojny. W końcu sformułowano pewne wątpliwości związane z metodą. Celem artykułu jest wprowadzenie do polskiej nauki o stosunkach międzynarodowych jakościowej metody badawczej, która nie jest wykorzystywana przez polskich badaczy, chociaż większość z nich określa swoje stanowisko metodologiczne jako jakościowe. Autor w szczególności uzasadnia i ilustruje przekonanie, że metoda śledzenia procesu może stanowić mocną propozycję w rozwiązywaniu problemów związanych z rozpoznawaniem stosunków przyczynowych w nauce o stosunkach międzynarodowych. Autor posługuje się w artykule metodą analizy treści. Metoda śledzenia procesu została przedstawiona w oparciu o analizę tekstów uznanych zwolenników metody w filozofii nauki i nauce o stosunkach międzynarodowych oraz prac poświęconych problemom stosunków międzynarodowych badanych przy zastosowaniu tej metody. Wyniki przeprowadzonej analizy pozwalają na sformułowanie rekomendacji do stosowania metody do badania stosunków międzynarodowych. Autor przedstawia również słabe strony metody, których istnienia powinien być świadomy każdy z niej korzystający.
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EN
The article provides insights into terrorism financing considered in light of international regulations (UN, EU Commission, Council of Europe). It refers to elements of financial crime, as defined in Article 165a of the Polish Criminal Code, and the need to revise the rules surrounding the subject of these crimes. The tasks carried out by the General Inspector of Financial Information and the Internal Security Agency are presented in relation to prevention and fight against terrorism financing.
EN
The paper deals with comaprison of direct effect of international agreements of the Euroepan Union and review of legality of EU acts due to infringement of international agreements of the Union with direct effect of EU directives. The author focuses on key judgments relating to the principle of direct effect and its conditions, and motives of the OCurt of Justice. The author compares criteria concerning direct effect of EU directives with international agreements. The satus of individuals is one of the central issues in the decision-making of the Court, however, its reasoning is different in case of direct effect and review of legality of EU acts in the light of international agreements on the one hand and direct effect of the other EU norms on the other. In case of directives, the Court endeavours to enforce EU law in the Member Sates, whereas in case of international agreements, it pursues primarily interests of the Union on the international scene. The difference between international agreements of the EU and other EU norms may be also seen in the requirement of the Court of Justice to fulfil conditions set for direct effect of international agreements also for cases of judicial review of Union acts in the light of international agreements.
CS
Příspěvek se zabývá konfrontací přímého účinku vnějších smluv Evropské unie, respektive posuzování platnosti unijních aktů z hlediska vnějších smluv Unie, s přímým účinkem směrnic EU. Autorka se zaměřuje na klíčové rozsudky, v nichž Soudní dvůr formuloval princip pří mého účinku a jeho pdomínky, a sleduje jeho motivy při rozhodovací činnosti. Autorka srovnává kritéria týkající se přímého účinku unijních směrnic s vnějšími smlouvami. Přestože postavení jednotlivce patří mezi ústřední momenty rozhodovací činnosti Soudního dvora, výraně se odlišuje jeho argumentace v případě přímého účinku, respektive přezkumu platnosti unijních aktů ve světle vnějších smluv na straně jedné a přímého účinku jiného pramene práva EU na straně druhé. V případě směrnic je důležitým motivem Soudního dvora úsilí prosazovat unijní právo v členských státech, zatímco v případě vnějších smluv je přístup Soudního dvora restriktivní, enboť sleduje zájmy EU na mezinárodní scéně. Rozdíl mezi vnějšími smlouvami a jinými prameny unijního práva spočívá také v tom, že Soudní dvůr požaduje splnění podmínek stanovených pro přímý účinek vnějších smluv i v případě, že má být unijní akt přezkoumáván z hlediska souladu s vnější smlouvou.
EN
The evolution of the objectives of Polish public procurement law from the interwar period to the present-day The article presents the evolution of the objectives of public procurement law in Poland from interwar period to present-day. Especially, the article shows an important influence of European Union legislation on the legal regulation of public procurement and its objectives.
EN
The article is devoted to functioning and pragmatic load of the slogans in the Soviet Ukrainian press. The most widespread groups of slogans for their illocutive purpose are constatives, directives, commisives. The author proposed a new kind of slogans - glorivicatives, the purpose of which was the expression of favour of the authorities and glorifi cation. It has been defi ned that a very large spectrum of the multidirected slogans addressed to different groups of recipients enhanced the role of the slogans as manifestations of the language of power.
PL
Artykuł poświęcony jest funkcjonowaniu i pragmatyce haseł w ukraińskiej prasie radzieckiej. Wyróżniono najczęstsze grupy haseł ze względu na ich cel illokucyjny: konstatywne, dyrektywne, komisywne. Zaproponowano nowy rodzaj haseł - slogany gloryfikacyjne, których celem było wyrażenie przychylności przedstawicieli władzy i gloryfikacja. Okazało się, że bardzo duże spektrum sloganów  adresowanych do różnych grup odbiorców stanowi ważną rolę hasła jako przejawu języka władzy.
PL
Celem artykułu jest przedstawienie sposobu wprowadzenia zasad good governance oraz przeprowadzenie oceny skuteczności ich zastosowania w przedsiębiorstwie ubezpieczeniowym. Tak zdefiniowany cel oznacza, że artykuł skierowany jest przede wszystkim do osób zainteresowanych procesem wdrażania zasad ładu korporacyjnego w ubezpieczeniach poprzez wykorzystanie zaleceń Komisji Europejskiej. W artykule zwrócono uwagę na interdyscyplinarny aspekt funkcjonowania przedsiębiorstwa ubezpieczeniowego w ujęciu wewnętrznym i zewnętrznym. Opisano dualistyczny sposób identyfikacji norm prawnych dotyczących funkcjonowania ładu korporacyjnego poprzez charakterystykę źródeł prawa stanowionego określanych mianem hard law oraz kodeksów dobrych praktyk rynkowych zaliczanych do grupy soft law. Wskazano, iż zasady ładu korporacyjnego wpływają na przejrzystość i spójnośc prowadzonej przez przedsiębiorstwo ubezpieczeniowe polityki biznesowej.
EN
The aim of the article is to present the way, in which the good governance principles are introduced, and to carry out an assessment of efficacy of their application in an insurance company. Thus defined goal means that the article is addressed primarily to the individuals concerned about the process of implementation of the corporate governance principles in insurance through the use of the European Commission’s recommendations. In her article, the author paid attention to the interdisciplinary aspect of insurance company’s functioning in the internal and external approach. She described the dualistic way of identifying the legal norms concerning the functioning of corporate governance through characteristics of the sources of civil law known as hard law and codes of good practices bracketed together as soft law. She indicated that the corporate governance principles affect the transparency and cohesiveness of the business policy carried out by an insurance company.
MK
Предмет на интерес на оваа статија се самостојните да-конструкции со глаголска форма во имперфект во македонскиот јазик, кои изразуваат нефактивно дејство, секогаш се изговараат со прашална интонација и пред кои речиси секогаш стои сврзникот/партикулата А. Примери: 1. А да ми се јавеше некогаш? (‘jави се некогаш, не си ми се јавил одамна/никогаш‘) 2. А да ја потскратеше косата? 3. А да дојдеше со нас? 4. А да седневме на кафе? Карактеристични се за разговорниот јазик, и обично се употребуваат во комуникација меѓу луѓе кои по некоја основа се чувствуваат блиски. Тие се употребуваат со директивно значење и тоа за да изразат молба, барање, желба, предлог, незадоволство, прекор и сл. што зависи од повеќе фактори, иако најмногу од интонацијата, и тоа ќе биде разгледано во оваа статија. Тргнуваме од поставката дека да-конструкциите во македонскиот јазик функционираат како експонент на субјунктивот (Конески 1986, Минова-Ѓуркова 1994, Тополињска 2008, 2009), сфаќајќи го субјунктивот како несамостојна, подредена модална конструкција, во функција на реченичен (пропозиционален) аргумент на предикати од повисок ред, чија фактивност и модално-темпорална карактеристика ја одредува надредениот предикат (сп. Karolak 1995). Исказите со самостојно употребените да-конструкции со имперфект, според функционалните зони во кои се јавуваат и значењата кои ги изразуваат соодветствуваат на некои од значењата на субјунктивот. Специфичноста на исказите со овој тип субјунктивни конструкции е во тоа што во нив се испреплетуваат семантички вредности и од деонтичката од епистемичката модалност. Исказите со да-конструкциите кои овде нè интересираат ги нарекуваме директиви (директивни) затоа што со нив на соговорникот му се дава насока, (дирекција) за некакво однесување и/или за дејство што треба да се изврши. (сп. Kramer 1986, Бужаровска 1999, Ницолова 2008). Тие соодветствуваат на манипулативните говорни чинови (manipulative speech acts) кај Гивон (Givon 1994:273), а тоа се наредбите, молбите/барањата, поттикнувањата/ наговарањата, кои искажуваат настани проицирани во иднина и ја засегаат деонтичката модалност. А токму таква употреба имаат и да-конструкциите кои ги анализираме. Целта на оваа анализа е да утврди: во какви типови на ситуации се употребуваат исказите со овие конструкции; дали спаѓаат во деонтичката или епистемичката модалност и дали се поблиску до едната или другата страна на зоната; дали има и какви се семантичките и прагматичките разлики меѓу истите типови на искази изразени со конструкциите со да+ имперфект наспрема исказите со да+презент; кои други фактори влијаат на значаењето на овие искази.
EN
The subject of interest in this paper are directive da-constructions with imperfect in Macedonian, which are non-factive, have interrogative intonation and almost always are preceded by the particle/conjunction a. Examples: 1. А да ми се јавеше некогаш? 2. А да ја потскратеше косата? 3. А да дојдеше со нас? 4. А да седневме на кафе? They are very common in informal use, in communication between people who are close to each other (friends, parent-child etc). They have a directive meaning and can express request, wish, exhortation, dissatisfaction, reproach etc., which depend on different factors, especially on the intonation, which will be analyzed in this paper. We assume that da-constructions in Macedonian function as an exponent of the subјunctive (Конески 1986, Минова-Ѓуркова 1994, Тополињска 2008, 2009), and we consider the subјunctive to be a dependant, subordinated modal construction which functions as a propositional argument of higher degree predicates and whose modal and temporal characteristics are determined by the superordinated predicate (Karolak 1995, Givón 1994). The meaning of the directive expressions with da-constructions + imperfect in Macedonian also belongs in the functional zones of the subjunctive. A peculiarity of this type of subjunctive constructions is that they have semantic features of both deontic and epistemic modality. They are directive (and as such belong to the deontic modality) by expressing a proposal of a course or a pattern of behaviour which should be carried out (Kramer 1986), and by expressing uncertainty (formulated as a question) they belong to the epistemic modality. The aim of this analysis is to determine in what types of situations they are used, which types are closer to the deontic and the epistemic zones of the modality, whether there are any semantic and pragmatic differences between directive da-constructions + imperfect and da-constructions + present, and what other factors shape the meaning of the expressions formed with these constructions.
EN
The article is devoted to selected issues of the statutory principles of applying non- custodial penalties introduced into the Polish criminal law system by the amendment of 20th of February 2015. In the preliminary part of the article the basic assumptions of the directions of the reform are presented, together with the aims and the tasks that it is to accomplish.The expression of the essential revaluation in penal policy are regulations of Art. 37a c.c., Art. 37b c.c. and Art. 75a § 1 c.c. discussed in the paper, which in the science of law are believed to be the pillars of that reform and are, according to the legislator’s intentions, to realize the rule of the primacy of non-custodial penalties better than the previous normalizations. The author’s attention is drawn to the most arguable issues in the field of these regulations. Among those issues the most crucial seems to be the matter of their legal nature, the controversies and the doubts arising from the interpretation of the elements of their statutory structure, the premises of implementation and predictable results they can cause in the realm of the justice. The final part of the article comprises comments and reflections devoted to the evaluation of the introduced changes, their validity and purposefulness and to the perspectives of their functioning within the legal system.
EN
The paper discusses the relationship between language, cognition and behavior. It shows language as an external activator (the control function of speech) and an internal organizer of thoughts (private speech, inner speech). A. Luria’s research on the control function of speech has been continued in the study of the understanding of directives; L.S. Vygotsky’s concept of forms of speech has resulted in the imaginative research on private speech conducted since the 1980s, revealing the specifi city of private speech and the important part it plays in development, while studies of inner speech have helped to explain the role of language in thinking. Research on the executive functions allows us to track links between higher cognitive processes and language. It turns out that language and communication skills and vocabulary not only correlate with the developmental level of the executive functions, but are a good predictor of their development.
PL
Artykuł dotyczy przekładu tekstów związanych z Unią Europejską (dyrektyw), w szczególności dyrektywy dotyczącej wyrobów medycznych. Tłumaczenie tekstów unijnych znajduje się w gestii tłumaczy pracujących w Komisji Europejskiej i Parlamencie Europejskim. Tłumacze przysięgli świadczący swoje usługi we własnym kraju muszą się zmierzyć z tłumaczeniem tekstów i dokumentacji medycznej zarówno dla osób fizycznych (co bywa konieczne dla celów administracyjnych) oraz dla osób prawnych i firm działających na wspólnym rynku europejskim, które do prowadzenia swojej działalności potrzebują np. deklaracji zgodności, instrukcji użytkowania czy certyfikatów badania projektu WE w celu wprowadzenia produktów do obrotu). Tłumacze przysięgli w trakcie realizowania zleceń odwołują się do zaakceptowanych wersji dokumentów UE, aby zachować zgodność terminologiczną z wersjami przetransponowanymi do polskiego prawa. W artykule zostanie przeprowadzona analiza porównawcza oryginalnej (angielskiej) i przetłumaczonej (polskiej) wersji dyrektywy dotyczącej wyrobów medycznych (MDD, 93/42/EWG), która ma na celu zbadanie zgodności terminologicznej oryginału i przekładu. 
EN
The presentation addresses the field of translating EU texts (directives), specifically the Medical Device Directive. The translation of EU instruments lies within the scope of responsibilities of the translators working for the European Commission and the European Parliament. Yet, sworn translators working in their native countries face the need to translate medical documentation both for natural persons (that is necessary for administrative purposes) and for corporate bodies (that operate on the common European market and require e.g., declarations of conformity, instructions for use or EC design examinations certificates to commercialise their products and thus run their business). Naturally, sworn translators while performing tasks commissioned refer to and consult the accepted translated versions of EU instruments to remain in line with the versions that have been transposed into their national legislations. In this paper, the original (English) and the translated (Polish) versions of the Medical Device Directive (93/42/EEC) shall be compared and analysed to find whether the Polish version fully reflects assumed terminological consistency.
EN
The article concerns a particular function of word in folk culture, which results from word features presented in the first part of the text. These are: opacity, materiality, spatiality,  sacredness, self-agency, magicality, rituality and tabooism. The second part of the article is dedicated to an analysis of speech acts in selected, mainly XIX century prose texts of folklore.  The subject of the analysis are illocutionary and perlocutionary aspects as well as associated with them so-called constitutive and obligative speech acts in collected texts of legends, religious folk tales and magic fables. The above mentioned speech acts have various plot and structural functions: they create a new text reality and a hero as well as they move a story forward determining the text climax(mainly commissives) connected with the shown by W. Propp function defined as the hero’s attempt. Certainly, the outlined in the article method of analyzing folklore texts in the light of speech act theories can be extended to genealogical and morphological analyses.
PL
Artykuł dotyczy szczególnej funkcji słowa w kulturze ludowej, wynikającej z jego cech, które  wskazano w pierwszej części tekstu. Są to: nieprzejrzystość, materialność, przestrzenność, sakralność, sprawczość, magiczność, rytualność i tabuiczność. Drugą część artykułu poświęcono analizie aktów mowy w wybranych, głównie XIX wiecznych tekstach prozy ludowej. Przedmiotem analizy są aspekty illokucyjne i perlokucyjne oraz związane z nimi tzw. konstytutywne i obligatywne akty mowy w zebranych tekstach legend, podań wierzeniowych i bajek magicznych. Wymienione akty mowy pełnią różne funkcje fabularno-strukturalne: kreują nową rzeczywistość tekstową oraz bohatera oraz posuwają akcję tekstu do przodu, stanowiąc (głównie komisywy) punkt kulminacyjny tekstu, związany ze wskazywaną przez W. Proppa funkcją określaną jako próba bohatera. Z pewnością zarysowaną w artykule metodę analizy tekstów folkloru w świetle teorii aktów mowy można poszerzyć o analizę genologiczną i morfologiczną.
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2014
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vol. 6(42)
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issue 2
229-249
PL
Celem niniejszego artykułu jest zarysowanie zakresu propozycji regulacyjnych zawartych w istotnej dla polskiej rachunkowości, w tym sprawozdawczości, Dyrektywie 2013/34/EU oraz pokazania jej wpływu na rachunkowość i sprawozdawczość, ze szczególnym uwzględnieniem tzw. jednostek mikro. Regulacje wspomnianej dyrektywy zwracają się w kierunku zmniejszenia obciążeń sprawozdawczych mikro i małych przedsiębiorstw. Spośród 1,7 mln działających w Polsce przedsiębiorstw niefinansowych 96% całego sektora stanowią mikroprzedsiębiorstwa. Spośród nich około 112 tys. prowadzi księgi rachunkowe, a pozostałe przedsiębiorstwa prowadzą ewidencje dla celów podatkowych (rozliczają podatki dochodowe na podstawie podatkowej księgi przychodów i rozchodów, ryczałtu od przychodów ewidencjonowanych i karty podatkowej). Autorka analizuje treść wspomnianej dyrektywy, która zapowiada wiele zmian w polskiej rachunkowości, a następnie koncentruje uwagę na zmianach w sprawozdawczości jednostek mikro, w tym mikroprzedsiębiorstw. Zmiany w polskim prawie bilansowym wymuszone wspomnianą dyrektywą dotyczą różnych podmiotów oraz obszarów rachunkowości. Część propozycji zmian w odniesieniu do mikrojednostek została już wprowadzona nowelizacją ustawy o rachunkowości z dnia 15 lipca 2014 r. Inne zmiany w polskim prawie bilansowym przewidziane zapisami Dyrektywy Parlamentu i Rady Unii Europejskiej 2013/34/EU powinny zostać wdrożone najpóźniej do 20 lipca 2015 r.
EN
The aim of the present article is to sketch the range of regulatory propositions contained in Directive 2013/34/EU so significant for Polish accounting, including financial reporting, as well as to show its effect on accountancy and financial reporting, with particular consideration of the so-called micro-entities. Regulations contained in the Directive aim at reducing administrative burdens of small and medium-size undertakings. Among the 1.7 million non-financial undertakings working in Poland, 96% of the whole sector are micro-undertakings. Among them, about 112 thousand keep account books, and the remaining ones keep records for the purposes of tax collection (they calculate the income tax on the basis of the gross profits and expenses book, flat-rate tax from the evidenced income and the tax chart). The author analyzes the content of the Directive that heralds numerous changes in Polish accounting, and then she focuses on the changes in financial reporting of micro-entities, including micro undertakings. Changes in Polish balance law that are made necessary by the Directive are concerned with various subjects and areas of accountancy. Some of the propositions of changes were already introduced by an amendment to the Law of Accountancy of 15 July 2014. Other changes in Polish balance law provided by the Directive of the European Parliament and of the Council 2013/34/EU should be implemented by 20 July 2015.
EN
Green Public Procurement denotes a proceeding in which the procurement process involves at least one environmental factor already present at the needs assessment stage, when the subject of procurement is defined, its technical specifications formulated, and the procurement criteria or the manner in which it will be conducted are decided upon. The aim of the GPP is to determine the environmental issues in the tendering procedures to the fullest possible extent. The main idea behind the GPP is establishment of clear and challenging ecological criteria for products and services. Green Public Procurements are not obligatory, only recommended, and sadly not at all popular in Poland where ecological criteria in tenders are seldom respected, despite the fact that if properly promoted, in a long perspective GPP could bring considerable profits to all the environment.
PL
Termin „zielone” zamówienie odnosi się do takiego postępowania, w którym zamówienie uwzględnia przynajmniej jeden z czynników środowiskowych już na etapie określenia potrzeb, zdefiniowania przedmiotu zamówienia, sformułowania specyfikacji technicznych, wyboru kryteriów udzielenia zamówienia lub sposobu wykonania zamówienia. Celem zielonych zamówień publicznych jest w możliwie najszerszym zakresie uwzględnianie kwestii środowiskowych w procedurach przetargowych. Główną ideą ekologicznych zamówień publicznych jest ustalenie jasnych i ambitnych kryteriów środowiskowych dla produktów i usług. Nie bez znaczenia jest działalność Komisji Europejskiej w tym zakresie. Należy zachęcać przedsiębiorstwa do rozwijania technologii środowiskowych. Nie wolno zapominać, że bardziej zrównoważone wykorzystanie zasobów naturalnych i surowców będzie korzystne dla środowiska i całej gospodarki. Ze względu na interes społeczny, poprawę jakości życia i stanu środowiska naturalnego ważne jest, aby w zamówieniach publicznych aspekty środowiskowe były uwzględniane w możliwie jak najszerszym zakresie. Należy podkreślić, że co prawda „zielone” zamówienia publiczne stanowią instrument dobrowolny, niestety obecnie kryteria środowiskowe są przez polskich zamawiających stosowane nad wyraz rzadko.
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