The unity of information from financial reports of economic entities from various countriesin the era of globalization takes on particular importance. To achieve such information, harmonizationand standardization of accounting rules in which the final result is financial reporting isnecessary. The data obtained from financial reports is also the basis for appraising the authoritieson the ways public funds are managed. Therefore, it is important for the included information to bereliable, credible and comparable. It can be provided by the introduction of International PublicSector Accounting Standards.
The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers. The information should be reliable and internationally comparable, hence the need to harmonize the legislation in this area is currently one of the basic challenges of accounting. This paper discusses the process of harmonisation and standardisation of accounting and the proposed changes to the financial reporting of economic entities developed by the International Accounting Standards Board and the Financial Accounting Standards Board.
The aim of the paper is to disclose the limitations of Corporate Social Responsibility (CSR) standards. First, the aims and forms of CSR standardisation and the spectrum of CSR standards including their possible classifications are presented. The next part of the paper deals with the empirical data verifying the efficiency of CSR standards which often prove to be dysfunctional or even enhancing irresponsibility. The last part is devoted to the analysis of the causes of the unreliability of CSR standards.
PL
Celem artykułu jest ujawnienie ograniczeń związanych ze standaryzacją CSR. W pierwszej części dokonano rekonstrukcji celów i form standaryzacji CSR, następnie przedstawiono spektrum standardów CSR, pokazując możliwe ich uporządkowania. Kolejna część artykułu sięga do danych empirycznych weryfikujących efektywność standardów CSR. Okazuje się że często nie spełniają one swojej roli, a nawet zwiększają poziom nieodpowiedzialności. W ostatniej części artykułu podjęto analizę przyczyn zawodności tych standardów.
In the contemporary Silesian-language communicative space, the dominant role is played by the ślabikŏrzowa orthography, i.e. the way of writing developed at the end of the first decade of the twenty-first century. This spelling system is used in most recent Silesian-language publications, advertising language, electronic media, computer software and smartphones. The ślabikŏrzowa orthography owes its privileged position to its conservative form, the presence of clear and straightforward rules of usage and a relatively strong organisational, intellectual, scientific and economic background. However, the further development of ślabikŏrzowy literature is hampered by the lack of detailed normative materials (i.e. spelling dictionary, grammar).
In order to secure rights and guarantees provided by the legal system of the European Union, legal acts in the field of the criminal cooperation refer to the right to an effective remedy. Given that, two instruments are particularly important as they were the first to aim to set the standard and frame for the effective remedy conceptual framework: the Directive 2013/48/EU and the Directive (EU) 2016/343. The Authors analyse the legislation process within that context, the approach of Member States, (non)existing standards and related consequences, such as the possibilities of proper implementation of the right to the effective remedy into the national legal systems, verification of that process as well as the chances to achieve the harmonisation of minimal standards of the protection of fundamental rights in the area of criminal proceedings in the EU.
This article aims to compare the concepts of a norm and the normal in the work of Georges Canguilhem with the duality of scholarly (Schulbegriff) and worldly concepts (Weltbegriff) in the work of Immanuel Kant, against the background of the problematic of sociality and the creation of social structures. Kant’s distinction describes two ways in which philosophical thinking proceeds: either there is a logical, even mechanical or slavish, application of pre-given rules, or thinking is free of such rules and does itself lead to the legislation and determination of new, more effective rules for the attainment of the finite goal of human and social life, which is the general good. Canguilhem, in a similar spirit, proposes that we distinguish between the unification or standardisation of norms which bear on an individual from without, and the creation of individual norms which sometimes depart from the established norms and standards.
DE
Der vorliegende Text befasst sich mit dem Vergleich der Konzepte der Norm und des Normalen bei George Canguilhem mit dem Begriffspaar Schulbegriff/Weltbegriff bei Immanuel Kant vor dem Hintergrund der Problematik der Sozialität und der Bildung gesellschaftlicher Strukturen. Kants Unterscheidung beschreibt zwei philosophische Denkrichtungen: entweder die logische, gar mechanische bis sklavische Anwendung vorgegebener Regeln, oder die Freiheit von diesen Regeln und die eigenständige Entwicklung hin zur Gesetzgebung und zur Bestimmung neuer, effektiver Regeln zur Erreichung des eigentlichen Ziels des menschlichen und gesellschaftlichen Lebens, nämlich des allgemein Guten. Canguilhem schlägt in ähnlichem Geiste eine Unterscheidung zwischen Vereinheitlichung bzw. Standardisierung von Normen vor, die dem Einzelnen von außen vorgegeben werden, und der Bildung individueller Normen, die nicht selten Übertretungen bereist eingeführter Normen sind.
The Małopolska Forum of Libraries, which was held in October 2016, was organised by the Jagiellonian Library, the Provincial Public Library in Cracow, the Board of the Polish Librarian Association for Małopolska, the Institute of Information and Library Science of the Jagiellonian University and the Institute of Information of the Pedagogical University. The meeting focused on two issues: firstly, on the integration and standardisation of library activities, libraries being the suppliers of high quality bibliographic data; secondly, on the exchange of experience as well as on the integration of the librarian community. The conference ended with a lecture delivered by Prof. dr hab. Jacek Wojciechowski in the Main Reading Room of the Jagiellonian Library.
PL
Małopolskie Forum Bibliotek, które odbyło się w Bibliotece Jagiellońskiej 26 października 2016 roku, zostało zorganizowane wspólnie przez Bibliotekę Jagiellońską, Wojewódzką Bibliotekę Publiczną w Krakowie, Zarząd Okręgu Małopolskiego Stowarzyszenia Bibliotekarzy Polskich, Instytut Informacji Naukowej i Bibliotekoznawstwa Uniwersytetu Jagiellońskiego oraz Instytut Nauk o Informacji Uniwersytetu Pedagogicznego. Przedmiotem spotkania były dwa zagadnienia: integracja i standaryzacja działań bibliotek jako dostawców wysokiej jakości danych bibliograficznych, a także wymiana doświadczeń i integracja środowiska bibliotekarskiego. Konferencję zakończył uroczysty wykład prof. dr hab. Jacka Wojciechowskiego, wygłoszony w Czytelni Głównej BJ.
This corpus-based study focuses on the graphemic realisations of several derivational suffixes in thirteen editions of the Kalender of Shepherdes, an early modern almanac published between 1506 and 1656. Morphological spelling, that is, the consistent representation of particular morphemes, is considered to be one of the most important criteria in research on the orthographic standardisation in English. The analysis of the graphomorphemic information available in the documents under consideration indicates that particular printing houses applied different combinations of spelling rules with regard to the variants of suffixes and were characterised by varying levels of consistency in the use of these graphemic representations. The new spelling variants of the suffixes were adopted partly as the printers’ own regularisation policy, and partly under the influence of normative writings.
The teaching of Upper Sorbian (USo) is of increasing importance for the survival of this language. A challenge faced by learners is the lack of standardisation. Reliable standardisation has been conducted only in the area of orthography, which offers little indication about pronunciation. Pronunciation, however, is generally missing in all USo dictionaries, and teaching materials offer only general observations. Learners of USo mostly belong to one of two groups which require different teaching strategies: on the one hand, second-language learners aim to achieve authentic pronunciation; native speakers, on the other hand, struggle with the contrast between the standardised etymological orthography and the phonetic representation in everyday language (partly addressed in Šołćina 2014a/b).
Objectives. The aim of the study was to evaluate the psychometric properties of a Czech version of the Circumplex Scales of Interpersonal Values (CSIV), a measure of social motives, and to generate Czech norms for the internet population to aid future applications of the measure. Sample and settings. An online questionnaire was administered to 2698 respondents, of which 2574 (34.77% men, 65.23% women) submitted complete, valid questionnaires and were thus included in the analyses. 2343 respondents (35.25% men, 64.75% women) also completed the BFI-44 questionnaire. Statistical analysis. Scale reliabilities were computed using Cronbach alphas and McDonald’s omegas. The CSIV octant scales’ circumplex structure was tested using correlations, a randomization test of order relations, and structural equation modelling. Gender differences were tested using Welch’s t-tests and Holm method. Separate norms (means. standard deviations and quartiles) were computed for each gender subgroup. Results. The Czech version of the CSIV showed good psychometric properties. The Cronbach’s alphas of the individual scales range between 0.733 and 0.845. The McDonald’s omegas of the individual scales range between 0.738 and 0.848. The first two components in the PCA explain 66.67% of the variance, and all circumplex structure criteria were met. There were significant and theoretically sensible correlations of the social values or goals assessed by the CSIV and the behavioural dispositions assessed by the BFI-44. Study limitation. The study is limited by the absence of test-retest reliability data. The conclusions are based on self-reported data as part of the online study.
CS
Cíle. Cílem studie bylo zhodnocení psychometrických vlastností české verze dotazníku CSIV, který je nástrojem pro měření sociálních motivů, a vytvoření českých norem pro internetovou populaci za účelem přispět k možnému budoucímu použití tohoto nástroje. Vzorek. Online dotazník byl administrován u 2698 respondentů, z nichž 2574 (34,77 % mužů, 65,23 % žen) odeslalo kompletní, validní dotazník a byli tak zahrnuti do analýzy. 2343 respondentů (35,25 % mužů, 64,75 % žen) dokončilo také dotazník BFI-44. Statistická analýza. Reliabilita byla ověřena pomocí Cronbachova koeficientu alfa a McDonaldova koeficientu omega. Kruhová struktura jednotlivých oktantových škál CSIV byla testována pomocí korelací, randomizovaného testu relací uspořádání a modelování strukturálních rovnic. Rozdíly mezi pohlavími byly testovány pomocí Welchova t-testu a Holmovy metody. Normy (průměry, směrodatné odchylky a kvartily) byly vypočítány pro obě skupiny zvlášť. Výsledky. Česká verze CSIV vykazuje dobré psychometrické vlastnosti. Cronbachovo alfa se u jednotlivých škál pohybovalo v rozpětí mezi 0,733 a 0,845. McDonaldovo omega se u jednotlivých škál pohybovalo v rozpětí od 0,738 do 0,848. První dvě komponenty PCA vysvětlují 66,67 % rozptylu. Byla splněna všechna kritéria pro stanovení kruhové struktury. Byly nalezeny signifikantní a významné korelace mezi sociálními hodnotami či cíli měřenými pomocí CSIV a behaviorálními dispozicemi měřenými BFI-44. Limity studie. Studie je limitována absencí dat pro test-retest realibilitu. Závěry jsou založeny na datech uváděných respondenty v rámci online výzkumu. Článek je v anglickém jazyce.
The Geographical Names Commission was established at the beginning of the 1930s. It was an advisory board of the Military Geographical Institute which was responsible for the creation of maps in Czechoslovakia between the two world wars. The documents showing the activities of this commission are archived at the secretariat of the current Geographical Names Commission working at the State Administration of Land Surveying and Cadastre in Prague. The commission working in the 1930s was responsible for the correct linguistic form of geographical names (minor place names) used in the maps of Czechoslovakia. This article analyses the standardization of several problematic names (Velička/Velečka, Vsacká/Vsetínská Bečva, Ždánský/ Ždánický les, Hloučela/Hlučela, Olše/Olza, Olšava/Olsava, Vlára/Vlář) on the basis of historical documents. It describes the principles used in this process and compares the forms standardised in the 1930s with the names in the maps and in the usage in the regions today.
For more than ten years the Silesian ethnolect has been rapidly developing. During this time, its polyvalence, the level of codification and the scope of its use have been radically expanded. This code is used by a relatively big number of speakers (530,000) who consider it a separate language and not a local dialect of Polish. The legal status of the Silesian ethnolect depends on the linguistic policy implemented in modern Poland. At present, however, there is no political will to elevate this code to the status of an independent language.
HR
U posljednih dvadeset godina primjećuje se dinamičan i intenzivan razvoj šleskog jezičnog varijeteta. U ovom vremenskom razdoblju radikalno se povećala polivalentnost šleskog idioma, stupanj njegove kodifikacije, znatno se takoder proširilo komunikacijsko i stilsko područje njegove upotrebe. Šleski jezični varijetet karakterizira prilično veliki broj izvornih govornika (530.000.), koji – što valja napomenuti – ne smatraju ga jednim od poljskih dijalekata već zasebnim jezikom. Pravni položaj šleskog jezičnog varijeteta ovisi naravno o obliku državne, jezične politike. Čini se ipak da u ovom trenutku nedostaje u Poljskoj političke volje da se šleski jezični varijetet prizna zasebnim jezikom.
The article points out the most striking problems of the Czech codification of capitalisation in toponyms in which disagreement with onomastic theory is displayed. The first part of the paper focuses on capitalisation in prepositional toponyms, mostly street names. According to the new codification, valid since 1993, in prepositional toponyms the word following the preposition should be always written with a capital letter. This rule has not been respected by some local authorities (including the Prague municipal authority) or by the Czech Office for Surveying, Mapping and Cadastre. The second part, forming the core of the paper, argues against the theory of the so-called generic and proper-name component of a naming unit which is used for explaining the principles of codification of proper names’ capitalisation. According to the author, this theory is in contradiction with onomastic principles. The last (and shortest) part deals with capitalisation in toponyms containing two subsequent adjectives. The character of the paper is polemical; it points at the inconsistency of the current codification of proper names’ capitalisation in Czech, as well as recent treatises on this topic. The aim of the paper is not to provoke an instant and impetuous codification change, but to stimulate a discussion on this topic.
Artykuł przedstawia rozwiązania stosowane na rynkach ubezpieczeń w wybranych krajach na świecie, w kontekście doprecyzowania definicji chorób w ubezpieczeniu na wypadek poważnego zachorowania. Ocenie poddano działania podjęte w Wielkiej Brytanii, Singapurze i RPA w celu wprowadzenie standaryzacji warunków ubezpieczenia. Wybór krajów do analizy nie jest przypadkowy. RPA to „państwo pochodzenia” ubezpieczenia poważnego zachorowania. Z kolei Singapur to kraj, który zapoczątkował na świecie działania standaryzacyjne definicji zachorowań, a Wielka Brytania to największy pod względem składki przypisanej rynek ubezpieczeń poważnego zachorowania. W artykule omówiono nie tylko przesłanki wprowadzenia standaryzacji warunków, ale także ewentualne negatywne skutki takiego rozwiązania. Wyprowadzone wnioski odniesiono do polskich realiów i zaproponowano możliwe do wprowadzenia w przyszłości rozwiązania.
EN
The paper presents solutions available on insurance markets of selected countries of the world in the context of specifying the definition of illnesses used in critical illness covers. The author assessed the measures taken in the United Kingdom, Singapore and South Africa with the aim of introducing standardised terms and conditions of insurance. The selection of the analysed countries was not random. South Africa is the country where critical illness cover came into being. Singapore is the first country in the world that started to standardise the definition of illnesses and the United Kingdom has the biggest market for critical illness covers measured by a written premium. The paper discusses not only the reasons for introducing standardised terms and conditions of insurance but also possible negative consequences this may bring about. The conclusions drawn were juxtaposed with Polish realities. In addition, solutions were proposed with potential for introduction in the future.
The paper depicts legal factors that determine the processes of standardising products and its elements of equipment (without a trademark) as instanced by the common market of the European Union. The author emphasises benefits for international enterprises from the creation of similar or identical products in many markets. One of the essential factors that favour standardisation of products is legal conditions. In the case of the European Union there are many common norms of a high degree of harmonisation. They have been implemented by member countries to their national legal orders. Enterprises working on the UE market can take advantage of the opportunities given by the unified legislation as regards products, and expand on the new markets with standardised products. The union law favours unification, especially with respect to the physical composition of products, and also to an extent with respect to the standardisation of packages and labels. The paper stresses also that the legal factors become a more and more important premise that encourage enterprises on the UE market to apply the standardised strategy of marketing-mix.
The codification and standardisation of Polish spelling has been a painful process. Understandably, linguists and lexicographers were the first to tackle this issue, but writers, journalists and book publishers also had a lot to say. In 1934-1935, the largest spelling reform in the history of the Polish language was carried out, with prominent linguists from the most important academic centres in the country involved in its final shape. In 1936, new spelling and punctuation rules were announced publicly and recognised as canonical. Later, in 1956, 1972 and 1996, corrections and additions were made to them. Since then, it has been decided not to interfere with spelling issues. In 2005, however, the Spelling and Onomastics Commission prepared a set of several dozen amendments, all of which were rejected by the Polish Language Council. We had to wait almost 20 years for this situation to change. On 1 January 2026, amendments to the spelling rules prepared by the Spelling Reform Team, this time approved by the Polish Language Council, will come into force. In the text, Author analyses and describes this in detail, presenting my point of view on the subject, as well as critical opinions put forward by some members of the scientific community and ordinary users of the Polish language. It will take a long time before we all get used to the new rules set by the standardisers.
PL
Kodyfikacja i normalizacja pisowni polskiej rodziła się w bólach. Co zrozumiałe, w pierwszej kolejności musieli się z nią zmierzyć językoznawcy i leksykografowie, jednak sporo do powiedzenia mieli też literaci, publicyści, wydawcy książek. W latach 1934-1935 przeprowadzono największą w dziejach polszczyzny reformę ortografii, zaangażowani w jej ostateczny kształt byli wybitni lingwiści z najważniejszych ośrodków akademickich w kraju. W 1936 roku ogłoszono publicznie nowe zasady pisowni i interpunkcji, uznając je za kanoniczne. Później, w 1956 roku, 1972 roku i 1996 roku, dokonano w nich poprawek i uzupełnień. Od tego czasu postanowiono nie ingerować w kwestię pisowni. W 2005 roku Komisja Ortograficzno-Onomastyczna przygotowała jednak zestaw kilkudziesięciu poprawek, w całości odrzuconych przez Radę Języka Polskiego. Na zmianę tej sytuacji musieliśmy czekać prawie 20 lat. 1 stycznia 2026 roku wejdą w życie poprawki do ortografii opracowane przez Zespół ds. Reformy Ortografii, tym razem zatwierdzone przez Radę Języka Polskiego. W tekście autor szeroko to analizuje i opisuje, przedstawiając swój punkt widzenia na ten temat, a także podpierając się krytycznymi opiniami wysuwanymi przez część środowiska naukowego i zwykłych użytkowników polszczyzny. Musi upłynąć sporo czasu, zanim przyzwyczaimy się do nowych ustaleń normatywistów.
The adjectival simile is a well-established multiword expression (MWE) type. Although it occurs in many languages, it remains an understudied phenomenon within phraseology. The relatively universal existence of this idiom (of comparison) indicates that it represents an extralinguistic concept. However, lexical representations of one concept may differ across languages, potentially giving rise to loan forms that may appear foreign (at least initially) in some languages. This study investigates non-standard adjectival similes in Czech, specifically their occurrence in parallel corpus data where the source texts are not originally Czech. Firstly, using general and lemma-specific queries, the adjectival similes were mined from translated data in a parallel corpus (InterCorp v16 — Czech). Secondly, the extracted adjectival similes were searched for in a reference corpus (Syn v12) to check their frequencies in Czech texts. The results show that around 10% (27 out of 262) of all Czech adjectival similes retrieved from InterCorp v16 are non-standard, which can be attributed to two reasons. Firstly, one of their components (an adjective or a noun) is replaced by a synonym, or the whole simile represents a fusion of two unique MWEs. Secondly, the lexical components indicate a foreign influence, usually through loan translation. Corpus data typically constitute empirical evidence for the existence of MWEs and justify their inclusion in dictionaries. However, the present study of adjectival similes shows that frequency alone is insufficient evidence. A careful and methodical approach to the study of language data and the presentation of our findings is necessary to ensure we do not hastily institutionalise foreign MWEs without proper scrutiny.
This systematic review aims to provide up-to-date information on neuropsychological methods supported by psychometric studies involving older Czechs aged over 60. Given the scope of the review, the focus was on internationally recognised standard methods for evaluating global cognition and screening for cognitive disorders, as well as methods for assessing episodic memory, including malingering. Studies were searched for according to PRISMA recommendations. The search was conducted in the Scopus, Web of Science, Google Scholar and PubMed databases, covering articles in professional journals, peer-reviewed conference proceedings and theses. Twenty-nine studies were included in the review, providing psychometric data on six methods for screening cognitive impairment and their derivative versions, as well as nine episodic memory tests. There is still substantial room for comprehensive Czech manuals. Further analysis revealed that a number of methods lack validation studies. Another area of opportunity lies in the use of information and communication technologies in neuropsychological assessment, in terms of both administration and evaluation. Furthermore, there are few suitable methods for older people with language, premorbid intellectual, sensory, or motor impairments.
CS
Cílem této systematické přehledové studie je poskytnout aktuální informace o neuropsychologických metodách, které mají oporu v psychometrických studiích se starší českou populací nad 60 let věku. Vzhledem k rozsahu se autoři zaměřili na mezinárodně užívané standardní metody pro hodnocení globální kognice, screening kognitivních poruch a dále na metody užívané při hodnocení epizodické paměti. Při vyhledávání studií autoři postupovali dle doporučení PRISMA. Vyhledávání proběhlo v databázích Scopus, Web of Science, Google Scholar a Pubmed mezi texty článků v odborných časopisech či recenzovaných konferenčních sbornících a kvalifikačních prací. Celkem bylo do přehledu zařazeno 29 studií, které uvádějí psychometrické údaje k 6 metodám screeningu kognitivní poruchy, včetně jejich odvozených verzí a 9 testům epizodické paměti. Velký prostor je stále pro plnohodnotné české manuály. Podrobnější pohled ukázal, že k většině metod chybí validační studie. Další prostor je zřetelný v rámci využití informačních a komunikačních technologií v neuropsychologickém hodnocení, ať již při administraci, anebo vyhodnocení. Chybí také metody vhodné pro starší osoby s omezením jazykovým, premorbidně intelektovým, smyslovým či motorickým.
The article is a report on retroconverting the finding aids of the State Archive in Łódź, a process which began in July 2016. The paper presents the reasons for initiating the project, the issues related to the retroconversion process and the attempts made at solving several of these problems. The article analyses the Archive’s material registration system, focusing on its distinctive features which deviate significantly from the standards of other IT systems currently in use.
The article deals with the relationship between language changes and the processes of standardisation and codification. Standardisation is understood here as a natural process, taking place as a result of transformations in linguistic usage (usus), in which one of the competing language variants gains advantage and usually replaces the older one. On the other hand, codification is an external phenomenon, controlled by specialists-linguists, who arbitrarily determine the standard binding in the language. As codification is usually carried out in conjunction with changes in linguistic usage, it then becomes a confirmation of the process of standardisation. However, in some instances linguists prefer certain forms despite common use being different, or they do not keep pace with changes. Consequently, the codified official standard may in some aspects differ significantly from linguistic usage. In the history of Polish culture, the XIX century is a clear caesura. Before this period, standardisation proceeded in a natural way, without the interference of linguists, so the changes in the language system were significant at that time. Since the XIX century, because every change has been evaluated by specialists, certain natural language processes have been slowed down. As a result of the development of linguistics and the increased role of linguists in social life in the XX century, the role of codification factors increased significantly, although many linguists maintain a cautious attitude towards the observed changes.
PL
Artykuł dotyczy relacji zachodzących między zmianami językowymi a procesami normalizacji i kodyfikacji. Normalizacja jest tutaj rozumiana jako proces naturalny, przebiegający na skutek przeobrażeń w uzusie, w którym jeden z rywalizujących wariantów językowych zdobywa przewagę i wypiera zazwyczaj wariant starszy. Natomiast kodyfikacja jest zjawiskiem zewnętrznym, sterowanym przez specjalistów - językoznawców, którzy arbitralnie wyznaczają obowiązującą w języku normę. Kodyfikacja przeprowadzana jest zazwyczaj w powiązaniu ze zmianami w uzusie, staje się wówczas potwierdzeniem procesu normalizacji. Zdarza się jednak, że językoznawcy preferują pewne formy wbrew powszechnym użyciom bądź też nie nadążają za zmianami, w związku z czym skodyfikowana norma wzorcowa w pewnych aspektach odbiega znacznie od uzusu. W historii polszczyzny wyraźną cezurę stanowi XIX w. Przed tym okresem normalizacja przebiegała w sposób naturalny, bez ingerencji lingwistów, dlatego przeobrażenia systemu językowego były w tym czasie znaczące. Od XIX w. każda zmiana podlegała już ocenie specjalistów, w związku z czym pewne naturalne procesy językowe zostały wyhamowane. Na skutek rozwoju językoznawstwa i zwiększenia roli lingwistów w życiu społecznym w XX w. rola czynników kodyfikacyjnych znacznie wzrosła, chociaż wielu lingwistów przyjęło i zachowuje po dziś dzień postawę asekuracyjną wobec obserwowanych zmian.
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