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PL
Celem opracowania jest zaprezentowanie kluczowych problemów związanych z ustalaniem kapitału właścicieli w spółce cywilnej w sytuacji zmiany formy ewidencji z podatkowej księgi przychodów i rozchodów na księgi rachunkowe. Jako metody badawcze zastosowano analizę regulacji prawnych oraz literatury, a wnioski sformułowano na podstawie metod dedukcji oraz rozumowania przez analogię, wykorzystując równocześnie doświadczenie praktyczne autora w tym zakresie. Opracowanie dotyczy sytuacji, gdy wspólnicy spółki cywilnej są opodatkowani podatkiem dochodowym od osób fizycznych na zasadach ogólnych, a zmiana formy ewidencji wymaga sporządzenia wykazu inwentarza, który w sposób szczególny wpływa na ostateczne ustalenie wysokości i ewentualnie prezentację kapitału wspólników w księgach rachunkowych.
PL
Ostatnie lata w polskiej historiografii przyniosly ogromne zainteresowanie testamentami i inwentarzami pośmiertnymi. Te pierwsze są znakomitym źródłem do studiów nad życiem społeczeństwa w dawnych wiekach. Przede wszystkim przybliżają obraz mentalnosci i religijności. Pomagają w odtworzenie powiązań rodzinnych testatora oraz jego działalności gospodarczej. inwentarze pośmiertne umożliwiają ntomiast poznanie kultury materialnej i umysłowej. Ułatwiają rekonstrukcję stanu majątkowego danej osoby, a tkże budują obraz gospodarczy badanej epoki. Przedmiotem publikacji są dwa testamenty i inwentarz Jadwigi i Marcina Mitkiewiczów, którzy zajmowali się rzemiosłem piekarskim w XVIII - wiecznym Krakowie
EN
The subject matter of this article are two wills and inventory of Jadwiga and Marcin MItkiewicz, who were the representatives of baker's trade of the 18th century Kraków. On the backdrop of other contemporaneous bakers the Mitkiewicz family stood out in term of accrued wealth. According to the inventory its value was estimated to the sum of more than 10000 zlotys. Owing to these documents stored in the State Archives in Kraków it was possible to give more insight into the previously unknown hostory of many tradesman families from Kraków
EN
Prużana (now the Republic of Belarus) dates back to the early sixteenth century. For over four centuries the parish was part of several dioceses. First it was in the Diocese of Lutsk. In 1798, as a result of the Tsarist Russian legislation it was moved to the Diocese of Vilnius. When in 1925 the Diocese of Pinsk came into existence under the edict of Pope Pius XI Vixdum Poloniae unitas , the parish Kiwatycze became part of it. The inventory of the church in Kiwatycze, made due to the fact that the parish was taken over by Rev. Tomasz Lenczewski, after the death of Rev. Mikołaj Bogdanowicz, illustrates the history of the parish church, its interior décor, sacred vessels and vestments, registry books, the state of the parish library, parish presbytery and farm buildings, a landed estate and the population residing in the parish. The facts included in the inventory were consistent with the actual state of the parish, which was confirmed by the signature and stamp of Rev. Witalis Gąsiewski – the Dean of Prużana.  
EN
This article relates to methods for the determination of certain elements of reality – sacral objects (in this case, the mobile elements of the equipment of the Armenian Cathedral in Lviv, which are liturgical appliances and other valuables that were stored in it). The presented vocabulary can provide very valuable source for historical lexicology.
EN
The purpose of this article is to present the structure of the Bernardine Library collection in Leczyca in the early nineteenth century and to list the most important books. This was done on the basis of a library inventory (Cathalogus Librorum Bibliothaecae Conuentus Lanciciensis Patrum Bernardinorum) prepared on April 25, 1819. In order to review the resources of the Bernardine Library in Leczyca, its inventory content should be grouped in inventories according to the content of the works, using a typical library monastic classification.
PL
Celem niniejszego artykułu jest zaprezentowanie struktury treściowej księgozbioru biblioteki bernardyńskiej w Łęczycy w początkach XIX w. oraz enumeracja najważniejszych pozycji książkowych. Uczyniono to na podstawie inwentarza bibliotecznego (Cathalogus Librorum Bibliothaecae Conuentus Lanciciensis Patrum Bernardinorum) sporządzonego 25 kwietnia 1819 r. Chcąc dokonać przeglądu zasobów łęczyckiej biblioteki bernardyńskiej pod kątem jej zawartości treściowej, należy zgrupować zapisy w inwentarzach według treści dzieł, posługując się typową dla bibliotek klasztornych klasyfikacją.
PL
Celem projektu było skonstruowanie Inwentarza dyskontowania, który umożliwiałby pomiar różnic indywidualnych w zakresie nasilenia dyskontowania odroczonego, prawdopodobieństwa, wysiłku i społecznego. Pomiar nasilenia dyskontowania jest istotny, ponieważ wysokie nasilenie dyskontowania prowadzi do nieadaptacyjnej behawioralnej impulsywności. Wygenerowano ponad 400 pozycji obejmujących cztery rodzaje dyskontowania. Przeprowadzono badanie, w którym udział wzięły 2843 osoby. Następnie wykonano szereg analiz psychometrycznych. Eksploracyjna analiza czynnikowa wykazała czteroczynnikową strukturę uzyskanych danych, odpowiadających czterem rodzajom dyskontowania. Rezultaty konfirmacyjnej analizy czynnikowej wskazują na dobre dopasowanie do danych struktury czteroczynnikowej. Ostateczna, 48-elementowa wersja narzędzia ma zadowalające właściwości psychometryczne, w tym zgodność wewnętrzną i stabilność bezwzględną mierzoną metodą test–retest. Zakończona sukcesem konstrukcja narzędzia wspiera założenie, że dyskontowanie może być traktowane jako cecha osobowości.
EN
The aim of the paper is to present the process of construction and psychometric properties of the Discounting Inventory that would allow the assessment of individual differences in delay, probabilistic, effort, and social discounting rates. The assessment of the rate of discounting is important, because high rates of discounting lead to disadaptive behavioral impulsivity. At the beginning, over 400 items covering four types of discounting were generated. The psychometric study (N = 2843) and factor analysis of data allowed to distinguish four traits. Confirmatory Factor Analysis was used to confirm the factor structure of the data from the Exploratory Factor Analysis. It was shown, that the four-factor structure had the best fit to the data. The final 48-item version of the inventory has satisfactory psychometric characteristics, including Cronbach’s alpha and test-retest stability. The successful construction of a universal Discounting Inventory supports the hypothesis that the discounting rate can be regarded as an individual personality trait.
EN
The historic church the Holy Trinity in Bieździedza has over 600 years. The turbulent history has made it impossible to find an elderly equipment in such old walls. The appearance of the interior of the temple can be reconstructed on the basis of the source materials gathered mainly in the archives of the Archdiocese of Przemyśl. This work presents furnishing and accessories of the church which was in the church at the end of the 18th century. After thorough inventory of records in 1781 to 1787 a fairly accurate picture of the interior, which burned in 1879, arises. The majority of the sources are the result of the decanation visits by Fr. Franciszek Hajdecki. As the first part of the paper an outline of the history of the parish of Bieździedza is presented, the second one describes the altars and to calculate the most important elements of the decor of the essential parts of the church. The third part contains a description of the interior of the side chapel of the temple, which also has been separately listed in the sources.
PL
Zabytkowy kościół pw. Świętej Trójcy w Bieździedzy liczy sobie ponad 600 lat. Burzliwa historia sprawiła, iż w tak starych murach nie znajdziemy równie leciwego wyposażenia. Wygląd wnętrza świątyni sprzed wieków możemy odtworzyć na podstawie materiałów źródłowych zgromadzonych głównie w Archiwum Archidiecezji Przemyskiej. Niniejsza praca przedstawia wyposażenie wspomnianego kościoła, jakie znajdowało się w nim pod koniec XVIII wieku. Po dokonaniu syntezy szczegółowych opisów inwentaryzacyjnych z lat 1781-1787, powstaje dość dokładny obraz wnętrza, które spłonęło w 1879 r. Większa część źródeł jest owocem wizytacji dekanalnych dokonywanych przez ks. Franciszka Hajdeckiego. W pierwszej części opracowania przedstawiono zarys historii parafii Bieździedza, by w drugiej przejść do opisu ołtarzy i wyliczenia najważniejszych elementów wystroju zasadniczych części kościoła. Część trzecia zawiera opis wnętrza kaplicy bocznej świątyni, która również w źródłach została osobno zinwentaryzowana.
EN
The Diocesan Archive in Kielce owns archival records of male and female religious congregations. Among numerous fonds there is a collection entitled General curial files, which contains a cardboard-bound archival unit (poszyt) Monastery records of Premonstratensian Nuns in Busko 1786–1831, comprising 271 pages written predominantly in Polish. It groups documents concerning the affairs of the Busko-based Premonstratensian (Norbertine) Nuns. Since the nuns were under the bishop’s obedience, all the affairs with the lay and ecclesiastical authorities were dealt with exclusively via the diocesan authority. For this reason, the outgoing and incoming original documents and copies were stored at the episcopal office. Only four letters included in the present cardboard-bound unit were drafted in 1799. Although the title of the collection indicates the year 1786 as the starting point, the author has not been able to find any record dating back to that time. A numerous group of documents is the one originated in the times of the Kielce diocese (1805–1818); it comprises 74 items. The remaining 137 letters date back to 1819–1831, including 133 drafted before 1825, and only four following that date. Among 217 letters and documents 11 were written in Latin; the remaining ones – in Polish. These records offer an insight into the internal life of the monastery, its affairs and problems which the nuns had to face. The questions addressed cover the financial and property issues, the elective selection of prioresses, enrollment to the novitiate, permission for the sisters to travel, the information on the staffing of the convent, as well as on the deaths of the sisters, and the matters regarding neophytes. Of particular value are the documents concerning the dissolution of the convent of Premonstratensian Nuns in Busko, including various inventories, the information on the estates, income, the equipment of the church, and the fire of the suppressed monastery, as well as the sisters’ removal to the former Pauline monastery in Pińczów. Although all these materials constitute an extraordinarily valuable source for the study on the history of the Busko-based Premonstratensian Nuns, there are no plans to publish them at the moment.
EN
Founded in the 17th century, the Bernardine Monastery in Berezhany found itself under the Austrian Habsburg rule in 1772. The Austrian authorities required that inventories be taken frequently, even every few years. The Bernardine Fathers (Franciscan Observants) from Berezhany compiled an inventory in 1825 and did not copy it in the following years (1828, 1831, 1833–1838, 1840), only recording losses and acquisitions. The bishop of the local diocese and the provincial of the order made sure that the requirements of the Austrian authorities were fulfilled. The inventories were taken personally by the Bernardine Fathers from the Berezhany monastery. Next, a commission made up of representatives of state and church authorities verified the compliance of the inventory with the actual state affairs, with the commission members putting their signatures and seals to the document. The inventories were used not only by the Austrian authorities but also by Bernardine provincials to control the financial status of the various monasteries. In addition, the inventories were presented and approved during provincial chapters.
PL
Ufundowany w XVIII w. klasztor bernardynów w Gwoźdźcu trafił w 1772 r. pod panowanie Habsburgów austriackich. Władze austriackie wymagały sporządzania inwentarzy często, nawet co kilka lat. Bernardyni gwoździeccy sporządzali takie inwentarze, ale nie zachowały się one w archiwum bernardyńskim. Zachował się natomiast pochodzący z 1855 r. inwentarz sporządzony na polecenie prowincjała bernardynów. W następnych latach zakonnicy dopisywali w nim jedynie ubytki i nabytki. Twórcami inwentarzy byli zakonnicy, często dyskreci klasztoru. Następnie komisja złożona z przedstawicieli władz zakonnych badała zgodność inwentarza ze stanem rzeczy i składała swoje podpisy i pieczęcie. Inwentarze służyły prowincjałom bernardyńskim do prowadzenia kontroli nad stanem majątkowym poszczególnych klasztorów. Były one przedstawiane i zatwierdzane również na kapitułach prowincjalnych.
EN
Founded in the 17th century, the Bernardine Monastery in Hvizdets (Gwoździec) found itself under the Austrian Habsburg rule in 1772. The Austrian authorities required frequent inventory taking, even every few years. The Hvizdets Bernardines did compile such inventories, but they have not survived in the Bernardine archives. What has survived is an 1855 inventory commissioned by the Bernardine provincial. In subsequent years the monks only added to it losses and acquisitions. The inventories were taken personally by the Bernardines from the monastery. Next, a commission made up of representatives of the order’s authorities verified the compliance of the inventory with the actual state affairs, with the commission members putting their signatures and seals to the document. The inventories were used by Bernardine provincials to control the financial status of the various monasteries. In addition, the inventories were presented and approved during provincial chapters.
EN
Founded in 1460, the Bernardine Monastery of Lviv found itself under the Austrian Habsburg rule in 1772. The Austrian authorities required frequent inventory taking, even every few years. The Lviv Bernardines compiled seven inventories in the 18th century. The bishop of the local diocese and the provincial of the order made sure that the requirements of the Austrian authorities were fulfilled. The inventories were taken personally by the Bernardines from the monastery. Next, a commission made up of representatives of state and church authorities verified the compliance of the inventory with the actual state affairs, with the commission members putting their signatures and seals to the document. The inventories were used not only by the Austrian authorities but also by Bernardine provincials to control the financial status of the various monasteries. In addition, the inventories were presented and approved during provincial chapters.
PL
Początki Skrzatusza sięgają połowy XV w. Najprawdopodobniej wówczas powstała tam pierwsza drewniana świątynia. Jako samodzielna parafia przestała istnieć w czasie reformacji. W 1602 r. Skrzatusz został dołączony do parafii w Wałczu. Samodzielność otrzymał ponownie dzięki biskupowi Wojciechowi Tolibowskiemu w 1660 r. W 1575 r. garncarz z Piły przyniósł Pietę do Skrzatusza z Mielęcina. Odtąd kościół parafialny stał się miejscem licznych pielgrzymek. W latach 1772–1945 ziemia wałecka ze Skrzatuszem należała do państwa niemieckiego. Archiwalia przedwojenne przekazano do archiwum diecezjalnego w Koszalinie. Tam je opracowano i zinwentaryzowano, nadając sygnatury od 1 do 230. Obecnie są dostępne dla zawodowych historyków, jak i badaczy amatorów.
EN
The origins of Skrzatusz go back in time to the 15. century. Probably at that time there was built the first wooden shrine. As an independent parish it ciesed to exist during the Reformation. In 1602 Skrzatusz was detached to the parish in Walcz (Wałcz). Again it became an independent parish in 1660 thanks to bishop Wojciech Tolibowski. In 1575 a potter fetched the Pieta from Mielecino (Mielęcino) to Skrzatusz. Since then the parish church in Skrzatusz became a place of numerous pilgrimages. In years 1772 to 1945 the land of Walcz (Wałcz) including Skrzatusz was a part of the German state. The archival materials were given to the diocesan archive in Koszalin. There they were worked out and inventoried with signatures from 1 to 230. Nowadays they are available to professional historians, and also amateurs.
EN
The article was based on the archival inventory of the Chapter Library of 1598 and on the surviving manuscripts and historical printed documents of the library of the Kielce Chapter. The paper consists of an analytical part and an annex, which includes the edition of the archival source – the inventory. Thanks to the fact that a large part of the manuscripts and printed documents from a historical book collection survived, appropriate titles can be found in the footnotes of the annex. In addition, surviving documents allowed to perform calculations with regard to publishing centers. Most out of the 28 incunabula came from the land of the German language. Only 4 out of the 35 sixteenth-century printed documents came from domestic production (Cracow). The dominance of German printed documents was still maintained. The analysis of the manuscripts revealed links with the area of Czech and national culture. The invention of printing led to the influx of Western authors. In 1598 the chapter library contained liturgical books: missals, breviaries, agenda, antiphonaries, graduals. The liturgical books came from the tradition of the Diocese of Cracow and show the character of the Divine Office before introducing the books of the reformed Roman liturgy. In addition to liturgical books, the Chapter library contained typical branches of theology of the time: the Bible and biblical commentaries, texts of the Fathers of the Church, law, theology, pastoral manuals and others. Comparison of manuscripts and printed documents indicates that with the invention of printing the texts of the Fathers of the Church are more numerous, which is also a hallmark of the Renaissance and modern theology. The library of the Kielce Chapter presents interests and changes in theology at the turn of the Middle Ages and modern times.
EN
The Dominican Monastery dedicated to the Assumption of the Blessed Virgin Mary in Gidle near Częstochowa was founded in 1615. A small fonds of archival materials from this monastery covering the years 1615- 1998 is now stored in the Archives of the Polish Province of the Dominicans in Cracow. The fonds measures 5 linear metres. Records of this fonds were arranged and described by Aleksander Litewka in the years 2010-2011. He also prepared an inventory, including 226 archival units, grouped into 12 series. In addition, the inventory contains the information about two units of the records of category B –records of no historical value. The first series includes documents, mainly paper ones, from the years 1623- 1942. Some of them concern the organization and property of the monastery. The content of other documents relates to religious matters; establishing days of indulgence and special services by the popes and bishops, the cult of relics, production and distribution of images of Our Lady of Gidle, finally coronation of the miraculous figure, which occurred in 1923. The next two series of the Gilde Archive include issues connected with the supervision of the monastery, organizational and personal records of the monastery. Series four and five contain records presenting the attitude of the church hierarchy and the secular authorities towards the monastery in Gilde. The sixth series of documents, titled „Religious Life”, comprises records related to the cult of Our Lady of Gidle, healings thanks to Her intercession and the coronation of the figure in 1923. The seventh series of the records contains materials connected with the construction and restoration of the church and monastery in Gilde. The largest, eighth series covers property and business records and books of account. The most important and largest part here is subseries of property records, mainly from the seventeenth and eighteenth centuries. The ninth series of the records includes materials regarding the library and subscriptions to publications taken out by the Dominicans. Another series of this fonds contains historical works and monastic chronicles of the nineteenth and twentieth centuries. The next, eleventh series of archival materials and documents is linked with the previous one. It includes iconography and records associated with it. The last, twelfth series of the fonds concerns the records of Polish organizations connected with the monastery, created in the First World War and Polish-Soviet War in 1920.
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