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1

„Proszę, by wszystkim moim domownikom wypłacono gaże i pensje…” – odprawa dla służby i spłata długów Armanda de Bourbon, księcia de Conti po jego śmierci

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Skrzypietz A.

Studia Europaea Gnesnensia

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2018

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issue 18

227-245

EN

The article discusses the testamentary bequests and the attached instructions which Armand de Bourbon, Prince of Conti, cousin of Louis XIV younger brother of the Great Condé, made in view of the approaching death for the benefit of people of his household. In his young years, he rebelled against his father, who had intended him for the clergy, and then against the king, becoming one of the most active leaders of the Fronde. Ultimately, he became reconciled with the monarch, which he achieved through marriage with the niece of Cardinal Mazarin, Anna Maria Martinozzi. Having associated himself with the Jansenists, he adopted the principles of moral rigour. In his last will, the prince apologized to the people around him for the grievous example he had set as a rebel, and provided for a part of his servants in separate bequests. The documents in question are concerned chiefly with those domestics of the prince who upon his death had to leave his household, as well as with the various settlements made by the widow during the months following her husband’s departure. The accounts reveal how Armand de Bourbon remunerated his servants and how he, as well as his wife, sought to ensure further welfare of people once employed at their court and had to be dismissed upon the prince’s death. This involved paying outstanding compensation for their service and settlements of potential debts. This may be inferred to have been due to changes in the organization of the household, but also interpreted as an act for the peace of prince’s soul and due execution of his last will, in which he called for all his liabilities to be settled.

PL

The article presents the settlements and household accounts following the death of Armand de Bourbon, Prince of Conti, as well as testamentary and pre-mortem bequests the prince made to provide for his servants. Surviving documents show the decision taken by the executors of the last will, while the books reveal ambiguous, sometimes astonishing variation of amounts designated as wages and lifetime stipends for the prince’s domestics, as well as attest to the concern of the testator himself and his wife for the fates of people engaged in the household.

2

Comparative Analysis of Selected Elements of Polish and Spanish Accounting System

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Burchart R., Soldevila de Monteys R.

Olsztyn Economic Journal

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2013

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vol. 8

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issue 2

135-149

EN

The article presents the history and premises of revolts of accounting and basic rules of double-entry bookkeeping system, which is international, so is the same both in Poland and Spain. The comparative analysis verifies, the existence of many similarities and only a few differences between Polish and Spanish annual accounts. Differences in both countries between a structure of balance sheet and income statement are of a minor character. There are different economic conditions for firms in both countries which can prepare the abbreviated format for annual accounts. The analysis of documents shows that Spanish General Accounting Plan is much more precise (359 pages) then Polish Act of Accounting (137 pages).

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Grodno w XVIII wieku w relacjach podróżników z Europy Zachodniej

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Krysztopa-Czupryńska B.

Przegląd Wschodnioeuropejski

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2020

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vol. 1

33-44

EN

The article shows the transformation that Grodno underwent in the 18th century in the light of accounts of peregrinates from Western Europe. In the first half of the century, a provincial, uninteresting Lithuanian town reluctantly visited by Western European travelers, in the second half of the century gained significantly a power of attraction. To a large extent, the city owed its transformation to Lithuanian Court Treasurer Antoni Tyzenhauz, which the travelers emphasized unanimously. The change in the face of the city was also reflected in eighteenth-century Western European publications.

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ZMIANY W RACHUNKOWOŚCI JEDNOSTEK BUDŻETOWYCH W 2012 ROKU NA PRZYKŁADZIE PLACÓWKI OŚWIATOWEJ

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Góraj F., Pałczyńska−Gościniak R.

Przestrzeń, Ekonomia, Społeczeństwo

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2012

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issue 2/II

85-93

PL

Rozporządzenie Ministra Finansów z 19 stycznia 2012 roku wprowadziło zmiany porządkujące zapisy na kontach, między innymi w oświatowych jednostkach budżetowych. Zmianie uległy nazwy kont: 072, 080, 132, 140. Ujednolicono, pod kątem zapisów ustawy o rachunkowości, również opisy poszczególnych kont w punkcie II załącznika nr 3 do rozporządzenia. Skutki tych zmian znalazły odzwierciedlenie w sprawozdawczości finansowej. Zmieniły się tytuły wierszy w poszczególnych częściach sprawozdania oraz dodano pozycję „Informacje uzupełniające istotne dla oceny rzetelności i przejrzystości sytuacji finansowej” do wzoru Rachunku zysków i strat oraz do wzoru zestawienia zmian w funduszu.

EN

The Finance Minister’s decree, dated 19/01/2012, brought changes to the budgetary unit accounting for educational institutions. The account names have been changed for the following accounts: 072, 080, 132 and 140. The descriptions of the particular accounts have also been standardised and brought in line with the Accounting Act, as per the point nr II of the appendix nr 3. Effects of these changes have been reflected in the financial reporting. The titles of the lines in the particular parts of the financial reporting have been changed and an additional line item (as listed below) has been added to the Profit and Loss (P&L) and the Balance Sheet to enhance reliability and transparency of the financial position: „Informacje uzupełniające istotne dla oceny rzetelności i przejrzystości sytuacji finansowej”.

5

The Coptic ostraca of the Theban hermitage M M A 1152. 2. Legal and economic documents (O. Gurna Górecki 69–96)

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Boud'hors A.

The Journal of Juristic Papyrology

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2018

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issue 48

53-102

EN

The present paper constitutes the second part of the publicaton of Coptic ostraca discovered by Tomasz Górecki in the Theban hermitage MMA 1152. The twenty-eight texts edited here are of legal and economic character, including a few letters of protection and tax receipts, fragments of private contracts, and various economy-related documents (lists, accounts, dipinti). While attesting to a limited administrative activity, these texts, like the letters, reveal their whole value when compared with other documents of the same sort coming from the region.

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Ogólnoeuropejski indywidualny produkt emerytalny w polskim systemie emerytalnym i prawnym

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Pelc P.

Cybersecurity and Law

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2023

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vol. 10

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issue 2

384-397

EN

Poland’s reformed pension system has been under construction since the late 1990s. The originally introduced model, based on the Social Insurance Institution (ZUS), open pension funds, employee pension funds and employee pension plans, was supplemented by individual retirement accounts, individual retirement security accounts and employee capital plans. Poland’s accession to the European Union did not significantly change this structure, but the implementation of the Directive on the Activities of Institutions for Occupational Retirement Provision and Supervision of Such Institutions introduced foreign employers and foreign managers into the system of occupational retirement programs and occupational pension funds. The regulation on the pan-European individual pension product will supplement this system with a third individual product, the pan- European individual pension product. This will introduce an additional complication to the Polish pension system, but will not constitute a fundamental change to it, nor to the Polish capital market.

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