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EN
The article presents crucial changes in Polish accountancy in last several decades. It comprises the main direction of Polish accountancy development at the time of centrally planned system and and free market economy. The aim of the article is to show and assess possible perspective of Polish accountancy development and a desired direction of changes. The research aim was realised with the use of studying open-access subject literature. Accountancy in Poland, similarly as all over the world, is subjected to perpetual changes. Usually the solutions in our country follow the international ones and this tendency is not likely to be reversed.
PL
Artykuł przedstawia najważniejsze zmiany w polskiej rachunkowości w ostatnich kilku dekadach. Obejmuje on główny kierunek postępu polskiej księgowości w momencie centralnie planowanego systemu i gospodarki wolnorynkowej. Celem artykułu jest wskazanie oraz ocena prawdopodobnej perspektywy rozwoju polskiej rachunkowości i pożądanego kierunku jej zmiany Cel badawczy realizowano z wykorzystaniem metod studiów ogólnodostępnej literatury przedmiotu. Rachunkowość w Polsce, podobnie zresztą jak na całym świecie, podlega nieustannym przemianom. Na ogół rozwiązania krajowe postępują w ślad za rozwiązaniami międzynarodowymi i nie wydaje się, aby tendencja ta miała się odwrócić.
EN
The aim of this paper is to approach the notion of speech/thought representation (cf. Vandelanotte 2004) from a pragma-cognitive perspective. The use of direct and indirect representation in political discourse allows the speaker to construe the speech situation from a perspective other than her/his own. The speaker normally occupies the focal position in relation to other discourse entities in a particular speech situation, and thus presents discourse events from her/his point of view, however, on some occasions she/he allows other "voices." It is the distinction between the Speaker and the Sayer that provides means of capturing the phenomenon in question: the Speaker construes the actual/present speech situation presenting events from her/his own perspective, while in the represented speech situation the Speaker represents the words of the Sayer, i.e. the original speaker of the represented speech situation. Assuming the existence of the Sayer's consciousness separate from the Speaker's consciousness, it is clear that the Sayer's perspective is independent of the Speaker's perspective. The Speaker may employ a series of shifts occurring in spatio-temporal and axiological dimensions of the actual speech situation leading either to a full switch or to an apparent switch to the Sayer's perspective. In both cases, the distance between the Speaker and a particular discourse entity may be reduced or increased to indicate its inclusionary or exclusionary status, as well as to include the entity in or exclude it from the "us" group. The data analysed and samples used for illustrative purposes have been selected from a corpus of 35 speeches delivered by Barack Obama between 10th February 2007, i.e. the announcement of his candidacy for the presidency of the USA, and 4th November 2008, i.e. the day of the election. The transcripts of the speeches have been downloaded from the official Obama's website "Organizing for America" (available at http://www.barackobama.com/speeches/index.php).
EN
The linguistic aspect of strategic framing in modern political campaignsThe following article describes the role of semantics in political marketing, emphasizing the mechanism of framing and perspectivising in discourse. The complexity of the framing process is discussed in the introduction, then the linguistic aspect of political framing is debated and the technique of wording formulation in political discourse analyzed. Finally, implications and conclusions for further research are presented. Examples of political framing provided within the paper are based on the analysis of contemporary public discourses.
EN
Universities are now faced with a huge challenge. They need to see the change in society and due to this, they must change themselves. United Nations Environment Programme might be helpful in this process. The implementation process is difficult as many people are involved. The understanding of the process and of its necessity must be shared by every member of a particular institution. The term ‘sustainable development’, even if used so commonly, may be understood differently, so further research is suggested on clarifying the term. Due to its popularity, many universities are now involved in many activities like signing a declaration of sustainable development or other initiatives. For some of those institutions, it is an apparent action that is not followed by any action later. The goals itself are very useful for higher education institutions as they play a role of a road map on the way to establishing strong and living links with the society as such, represented by stakeholders.
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EN
The study focuses on the communication-oriented analysis and interpretation of semantic and communicative (illocutive) functions of the Slovak conjunction kým [‘while’]. Research is based on the text material of the Slovak National Corpus containing synchronic dynamics of the sentence in which the conjunction kým [‘while’] expresses temporal and/or contrastive meanings. Kým [‘while’] is understood as a poly-semantic and poly-functional word which forms relations of limitative, successive, simultaneous and contrastive-simultaneous coincidence between an independent clause (P) and a whileclause (Q). Regarding the semantic functions of the conjunction, the study also discusses the function of temporal and pragmatic collocations, and complementary and competitive use of synonymous conjunctions. It verifies the connections between the actual dispositions of the conjunction kým [‘while’] and a dialogic or narrative interpretation, the choice of perspective and the sentence order. A part of the study presents the use of the conjunction kým [‘while’] in the communicative functions of assertion, direction, interrogation, satisfaction, commission and admonition. It demonstrates the dominance of illocutions which are based on the negative life experience of a speaker
EN
The aim of the present article is to show that such concepts from cognitive linguistics as aspects of construal, semantic frames and idealised cognitive models can be applied for the analysis of rock song lyrics. The article describes the results of a survey in which respondents interpreted lyrics of a rock song and arrived at its different interpretations, often different from the one intended by the song writer. The author attempts to account for those different interpretations, relying on concepts from cognitive linguistics and cognitive poetics.
EN
Since condemnation of operation Vistula by the Senate, we have conducted a „strategic partnership” policy towards Ukraine, expecting at most symbols, not calling for the memory of thousands of victims murdered in Volyn and Cherven Cities. Driven mainly by Russophobia, we supported the Orange Revolution and Euromaidan. On the latter, our politicians didn’t hesitate to join banderite shouts in front of portraits of Bandera and Shukhevych. We should not be surprised then that two hours after the address of the President of Poland Bronislaw Komorowski, The Verkhovna Rada of Ukraine adopted without discussion four Acts, which aim were: the recognition of the OUN and the UPA as fighters for Samostijna Ukraine, erasing from the collective memory shared 70-year history of the Ukrainian nation and increase of divisions in Ukrainian society. In Poland, the Acts have been passed over by the mass media (except for ”Przegląd” and “Nie”). Neither the issue have been raised by the Prime Minister Ewa Kopacz in talks with the chairman of the Verkhovna Rada Volodymyr Groysman, nor by the Interior Minister Grezgorz Schetyna during his parliamentary speech on Polish foreign policy and it is even quite carefully sidestepped in the presidential campaign by all parties. Answering the question posed by “Przegląd” – “How Poland should react to the decisions of the authorities of Ukraine regarding members of the OUN and the UPA?” – advisor to the President of Poland, Professor Tomasz Nałęcz, stated, among others, “Let us remember that Ukraine is our neighbour and friend, therefore we should talk to it. I do not think the best way of conversation with a friend is to send a note of protest”. In 2010, we had the courage to raise the question of granting a title of Hero of Ukraine to Bandera and Shukhevych by W. Yushchenko and to persuade the European Parliament to express deep indignation (initiator: Paweł Zalewski from PO) and withdraw this Act. Now, all indications are that we lack this courage. It is very difficult to speak now about the future of Ukraine and Polish – Ukrainian relations. There are only very few groups, which speak now about the need to change of our eastern policy. The borderland communities haven’t obtained in our country organizations which would have an impact on foreign or even economic policy. It can therefore be assumed that regardless of who wins the presidential and parliamentary elections, Poland will continue to pursue a realistic and pragmatic policy, although resulting from Russophobia of Polish political elites and conducted by them historical policy. Previous actions of the Ukrainian authorities suggest that there may occur a scenario known to us from the period after the Orange Revolution. The current Ukrainian authorities do not seek to unite his people for a common goal, but they increase divisions in society. Ukrainian nation needs an agreement and consensus, not creation of new barriers. Polish experience shows that the actual legal, economic and political transformation needs a national consensus rather than replacing it with settlements with the past and nationalism. It seems that Poland irretrievably lost its positions of expert on East. As correctly pointed out Professor Andrzej Walicki “the prestige of Poland as a supposed export on Russia ceased to exist, because our position in Russian affairs is predictable and does not help to solve real problems”. Poland should act in order to end the conflict in Ukraine, at the same time attempting to understand both sides of the conflict. Different economic and geopolitic interests causes that the positions of various countries on the events in Ukraine are and will remain diverse. Louis Stomma wrote that “the sudden and incredible love of Poles for modern Ukraine is a sad love without reciprocity”. In the interest of Poland is striving for consensus and sensible mediation rather than setting up as a front-line state. A compromise is always possible, but if interest is not mixed with morals and national resentments. Preventing from compromise would reflect on the fate of the whole region and Ukraine would be harmed the most.
EN
In his diverse works, David Hockney has used, and still uses, various media, which in some periods of his activity gained leading significance, while in the following they were abandoned or temporarily abandoned. But no matter what medium in the given period was the main form of creativity, the focus of his interest has always been the issue of image and imaging. The article is devoted to the practice and theoretical recognition of photography, which was a kind of introduction to experiments with a moving image. The author refers to the artist's numerous publications on the theory and history of image and imaging (including Secret Knowledge, History of Images, On Photography). Photography led to Hockney's audiovisual realizations. This is a kind of repetition of the natural evolution and developmental progression of the media, also, and perhaps above all, in the technological dimension. The article is divided into three parts. In the first part, the author presents Hockney as a practitioner and theoretician, in whose activities both these activities are closely intertwined. This is a sign of the times: practice and theory are equally important, awareness of the medium, or artistic and aesthetic self-awareness of artists, is an expression of the spirit of the era in which an intuitive approach to art today seems inefficient, not to say impossible. Hockney appears to be an exemplary artist, who is extremely conceptual in his artistic practice as a consequence of his research on the history of art and a constantly developed set of his own theoretical findings. He is an artist discursively commenting not only on his work as an artist in many media (painting, drawing, graphics, set design, photography, film, computer graphics), but also an art and media theoretician reflecting on the fate of images in a changing media landscape. The second part of the article is devoted to the reconstruction of Hockney's theoretical reflections on photography and the analysis of his photographic projects. First of all, experimental Polaroid compositions created in the early eighties, named by the artist joiners, as well as photographic collages and photographic images realized in the later periods of the British artist's work. The third part considers digital movies, as Hockney calls them, audiovisual realizations referring to both his previous photographic works and experimental video films in which multi-camera systems are used.  
EN
The diary of Petro Apostol belongs to great samples of documentary prose of the beginning of the 18th century. Th e document indicates an expressive influence of the European ideological and cultural trend of the Enlightenment, which found its reflection in the language, figurative system and problems. Th e author wrote his diary for more than two years - from May 1725 to August 1727. Th ere are several motifs in the diary, against the background and in the interweaving of which the historical era of Ukraine of that time is visible. First of all, it is told about the family of the Apostols and their life in the Myrgorod regiment. Th e system of images created by the author is interesting - here his parents, peasants, Cossacks, serfs, Cossacks foremen, Russian nobles, merchants, princes, tsars, foreigners, friends of the author. Th e author’s attitude to his heroes is characteristic of enlighteners. It is rationalistic, that is, each mentioned person in society performs his function regardless of which class he belongs to. Particular interest in a wide range of problems that the author writes about in his notes - he is interested in family, agriculture, relations between people, legal issues, the problem of serfdom, poverty, personal relations, he talks about books and newspapers, about friends, about his father, about Prince Menshikov and his service, talks about entertainment and leisure, about dances and receptions, talks about clothes and everyday life, about gift s for the family, about his wife, about baptism and the birth of a child. Th e author does these problems esthetic in his notes, puts them into literary practice.
PL
Celem rozważań jest przedstawienie roli perspektywy od pierwszych prób sformułowania jej zasad, przez przykłady współczesne, po próbę odpowiedzi „co dalej?”. Zawarte w artykule treści oparto na analizach materiału ilustracyjnego i literatury przedmiotu. Treść artykułu podzielono na części odpowiadające kolejnym etapom – przeszłość, teraźniejszość, przyszłość perspektywy. Zwrócono uwagę na fakt, że perspektywa, mimo okresów odrzucenia i negacji, jest ciągle obecna w twórczości współczesnych, a zasada nieruchomego oka, będąca najczęściej krytykowana, umożliwiła zapis trójwymiarowej przestrzeni na płaszczyźnie, czego konsekwencją zdaje się być wirtualna, trójwymiarowa rzeczywistość.
EN
The purpose of this article is to present the role of the perspective. It presents the fi rst attempts to formulate principles, contemporary examples of use of perspective and to ask “what next?” The contents contained in the text are based on an analysis of an illustrative material and literature. The article is divided into the parts corresponding to the subsequent stages: past, present and future perspective. The article points out to the fact that the perspective, despite the periods of rejection and denial, is still present in creativity of the contemporaries and the immovable eye principle, which is most oft en criticised, has enabled recording the three-dimensional space on a plane, the consequence seems to be a virtual, three-dimensional reality.
EN
This study seeks to identify three different meanings of the term ‘point of view’ and it attempts to define a specific concept, i.e. point of view, focalization, and perspective, for each of them. It proposes that point of view should be understood in terms of ideological beliefs which can be assigned to any subject of a narrative text. Focalization is perceived as a specific discursive method of presenting a fictional world through a focal subject, which is constituted using the same distinctive features of language as a narrative subject, with the exception of the first grammatical person. The focal subject thus mediates the fictional world, although it cannot be a narrator. Finally, perspective should refer to a spatial layout of a fictional world from the position of the focus of depiction situated within the fictional world; it can also be identified using distinctive features of language.
EN
What does it mean professional rating of visual information? The question in the text i caused because the modern man is capable of experiencing and co-creates the digital image of reality. He has access to many devices and software, at the same time is able to reach a lot of information. Because of that we chose to take every task the most possible easy and fast way by shortcuts. This happens mostly because we don't have much time to try all the new available propositions. From all the multiplicity we pick only those that we consider important at this moment. What decides the pick? What competences do we need so the choices turn out to be good? The text that I wrote answers this questions. The selective information’s we get are known as INTRO. Those are the introductions to something bigger, but are they important for us? What kind of message do they have? Why should we be professionally prepared to properly read the visual statements in the INTRO format?
PL
Co to znaczy profesjonalna ocena informacji wizualnej? Pytanie postawione w tekście spowodowane jest tym, że współczesny człowiek coraz bardziej doświadcza i współtworzy cyfrowy obraz rzeczywistości. Dostęp do wielości urządzeń i programów, a tym samym do ogromnej ilości docierających informacji powoduje, że coraz częściej wybieramy uproszczenia, streszczenia, tzw. skróty skrótów. Dzieje się to najczęściej z uwagi na brak czasu, aby w całości poznać wszystkie dostępne nowe propozycje. Z wielości wybieramy tylko te, które uznajemy za ważna w danym momencie. Co decyduje zatem o wyborze? Jakie potrzebujemy kompetencje, aby wybory były dla nas dobre? Przygotowany przeze mnie tekst odpowiada na te pytania. Docierające do nas wybiórcze informacje noszą nazwę INTRO. Są to wprowadzenia do czegoś większego, ale czy ważnego dla nas. Jakie są? Jaki przekaz zawierają? Dlaczego powinniśmy być profesjonalnie przygotowani do odczytywania komunikatów wizualnych przekazywanych w formacie INTRO?
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EN
Perspectivity is a natural and inherent mode of both constructing mental reality and producing language. In other words, imposing perspectives is to some extent what we must do when we speak, but to some extent it is a matter of choice that has significant communicative implications. The paper tries to explore the basic types of perspectivity that have a bearing on persuasive discourse.
PL
Perspektywizacja (ang. perspectivity, niekiedy perspectivization) jest naturalnym i koniecznym sposobem konceptualizacji rzeczywistości i tworzenia komunikatów językowych. Oznacza to, że narzucanie perspektywy to w pewnym sensie konieczność, ale też w pewnym stopni kwestia wyborów mających istotne znaczenie komunikacyjne. W artykule autor stara się pokazać podstawowe obszary perspektywizacji, które mają istotny wpływ na wybory językowe w dyskursie perswazyjnym.
EN
During the last two decades of the twentieth century, there was a sudden surge of interest in Ernst Cassirer’s major work, The Philosophy of Symbolic Forms (1923–29), and Erwin Panofsky’s essay, ‘Perspective as Symbolic Form’ (1927), an interest that has continued uninterrupted to the present day. Particularly amongst art historians, however, a serious misunderstanding remains evident here – the confusing of ‘symbolic form’ with ‘symbol’. Cultural and perceptual mediations, in which objects (and subjects) are only just in the process of forming, are carelessly turned into arbitrary, isolated objects of art history or pictorial history. Every work, in this view, is regarded as a ‘symbolic form’ to the extent that a representation of the world is ‘expressed’ in it. This article initially reviews Panofsky’s essay in order to establish the context in which the art historian uses the term ‘symbolic form’. His use of it is then compared with Cassirer’s original understanding of the term. A careful distinction is made between ‘symbol’, ‘symbolic pregnance’, and ‘symbolic form’, and this is followed by an analysis of scattered remarks in Cassirer’s writings, and particularly in his posthumous manuscripts and notes, on ‘art’ as symbolic form and on the spatial form that is prior to all perception and art production, as well as his call for a kind of art history that conceives of itself as a scholarly discipline. The article concludes with the recognition that Panofsky not only deliberately, but justifiably – that is, in the spirit of Cassirer, at least – transferred the expression ‘symbolic form’ to ‘perspective’.
EN
This article examines the narrative point of view in two autobiographical texts, pointing out the diverse effects the narratives achieve by means of different focalization strategies. After a short explication of the split between the narrator and protagonist in life stories, I look at focalization techniques in Günter Grass’s Peeling the Onion (2006), where the perception of the present self continuously interferes in the depiction of the past. The superior knowledge available to the narrator at the time of narration leads to an interpretation of the depicted events that the experiencing self could not provide. I argue that although the book calls attention to the constructive nature of memory and narrative that necessarily affects retrospective accounts of the past, it also states its preference for the lens of the present by employing focalization through the narrating I. I subsequently contrast Grass’s text and its narrative strategies with Mary Karr’s childhood memoir The Liars’ Club (1995) and demonstrate how this narrative attains its realistic effect by engaging the child protagonist as the predominant focalizer. By shifting focalization between the narrating I and the experiencing I, involving either the suspension or application of the narrator’s current knowledge, Karr manipulates readers’ engagement with the narrative, such as their empathy and moral judgement. Furthermore, the text communicates a sense of identity and continuity between the experiencer and the teller, which stands in sharp contrast to the emphasis Grass’s narrative puts on the distance between these two positions. Finally, I briefly address the challenges presented by recent conceptions of identity construction to the distinction between the narrating I and the experiencing I, suggesting that these narratological concepts retain their relevance to discussions of autobiographical texts as literary works rather than stages of self-creation.
EN
This study analyses the use of perspective in the autobiographical trilogy (In-House Weddings, Vita Nuova and Gaps) and the late “journalistic” texts by the Czech writer Bohumil Hrabal. The article examines Hrabal’s play with perspective on several levels: on the narrative level, Hrabal experiments with the narrative voice and focalization, and views himself through the eyes of his wife Elisˇka, who is also the narrator of the whole trilogy; this strategy allows him to gain distance from the “I-perspective” and to touch upon sensitive moments of his life (particularly auto-censorship, his relationship with the Communist authorities, and various fears). Furthermore, Elisˇka’s view clashes with the view of Hrabal as a character in the narrative world, which results in an original autobiographical polyphony; the article presents a detailed scrutiny of these perspectives with regard to time. Drawing from hermeneutics as a way of self-understanding shaped by texts and culture, the analysis of perspectivity will demonstrate that Hrabal also views himself through the eyes of books and cultural images; additionally, the article points to parallels with Hrabal’s other works, particularly Too Loud a Solitude. Finally, Hrabal’s playful use of perspective concerns the question of identity: the textual self that appears in the stream of images manifests itself in constant motion, thus unveiling the non-substantiality and openness of human identity. In this way, Hrabal’s writing about himself approximates the view of self in Eastern philosophies (esp. Buddhism and Taoism − Hrabal’s sources of inspiration) as well as contemporary cognitive approaches to the theory of autobiography (Paul John Eakin).
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On the Zero Viewpoint in Drama

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EN
The author discusses the question of the so-called zero viewpoint in the context of the presence of epic elements in the dramatic text. Using the category of perspective in her study, she observes that one of the characteristic features of drama is the intersection of dramatic background and the protagonist’s perspective. Contrary to the traditionally accepted view, the author argues that it is natural for drama to position the addressee not simply outside or inside the dramatic microcosm but at the point of a permanent intersection of these two lines. It is this moment of overlap between the extra- and intra-textual perspectives that she defines as the zero viewpoint. The variety of solutions by means of which this perspective can be achieved is demonstrated on excerpts she analyses from Bolesław Leśmian’s The Possessed Fiddler, Tadeusz Różewicz’s The Trap, and Marian Pankowski’s Camping Rough.
EN
Jindřich Honzl's seminal essay on the "Dynamics of the Sign in the Theater" from 1940 serves as the point of departure for discussing the borderline between the building (or site) where the performance event takes place and its mimetic dimensions, through which the scenography or scenery as well as the acting and all the other elements of a particular production create a specific fictional world, determined by plot, characters and circumstances. The basic issue I raise here is how and to what extent the semiotic coding of the stage and the auditorium, including its two- and three-dimensional semiotic modelling systems, which initially may seem to be a neutral, non-mimetic feature of such an event are profoundly connected to the fictional, mimetic aspects of a theatrical event, even determining what kind of action and characters can appear in such a space.
EN
The awareness of animal welfare and animal well-being is growing all over Europe and the world. The concerns are related to the applied policy regimes, economic sustainability of the production methods, food quality and safety, consumers’ health and behaviour and their willingness to pay for animal products obtained in animal-friendly conditions. The paper aims to analyse the consumers’ awareness and its effect on consumers’ purchasing behaviour in Bulgaria. The data were collected under the WELANIMAL project, based on a questionnaire. Later a statistical analysis was done. At the end it is concluded that consumers still need to be educated and there are opportunities to enhance their awareness of animal welfare standards through marketing actions.
PL
Artykuł prezentuje wykorzystanie w projektach architektonicznych czasu renesansu technik zapożyczonych z rzeźby – od reliefu niskiego do wysokiej płaskorzeźby. Pojęcie reliefu architektonicznego (rilievo architettonico) jako metody artykulacji elewacji wprowadził do krytyki architektury Giulio Carlo Argan. Rozważając genezę terminu relief, sposób stosowania tej techniki w płaskorzeźbie renesansowej i barokowej oraz zestawiając z przemianami form architektonicznych na elewacjach budynków w czasach nowożytnych, można pokusić się o stwierdzenie, że właśnie ewolucję swoistej techniki reliefu w komponowaniu detalu architektonicznego na ścianach budynków trzeba uznać za podstawę wielu przemian architektury w tym okresie. Analizując dzieła architektury renesansowej pod kątem tej metody, można wskazać podstawowe momenty zmian, które są w większości przypadków zbieżne z przełomowymi okresami w historii architektury. W tekście starano się wykazać adekwatność takiej formy krytyki architektonicznej do opisu osiągnięć architektury nowożytnej.
EN
The article presents the use of techniques borrowed from sculpture of the Renaissance time – bas- to high-relief in architectural projects. The concept of the “architectural relief” (rilievo architettonico) as a method of articulating the facade was introduced by Giulio Carlo Argan to the critique of architecture. Considering the origins of the term relief, the use of this technique in the Renaissance and Baroque and comparing it to the changes in architectural forms in the facades of buildings in the modern ages, we may conclude, that the evolution of specific relief techniques in composing the architectural detail on the walls of the buildings can be considered as the basis for many of the changes in the architecture of that time. By analyzing the works of the Renaissance which used this method for architecture we can indicate the basic moments of changes, which in most cases coincide with the crucial periods in the history of architecture. In the text it was endeavoured to demonstrate the adequacy of such a form of architectural criticism to describe the achievements of the modern architecture.
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