Search results for: Polish space

Authors: Aleksandra Majewska

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The subject of this article is phrasemes with the component 'water' in Polish and Russian. The purpose of the study is to analyse the collocations from the point of view of lexis and semantics. The material for analysis was extracted from phraseological dictionaries of Polish and Russian. From the point of view of lexis, an analysis was made of the inflectional component 'water' in phrasal expressions in both languages. Then, the phrasemes were divided into their corresponding semantic groups. That division became the subject of another comparative analysis in a further step. Finally, the functioning of some phrasemes compounds in the contexts of modern Polish and Russian was shown.

Keywords: lingustic, language, phraseme, polish and Russian

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Authors: Anna Kizinska

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The research aims at discussing Polish and British incongruent terms that refer to company law. The Polish terms under analysis appear in the Polish Code of Commercial Partnerships and Companies and constitute legal terms or factual terms. The English equivalents of each Polish term under research appear in two Polish Code of Commercial Partnerships and Companies translations into English. The theoretical part of the paper includes the presentation of the definitions of a system-bound term and incongruity of terms. The aim of the analysis is to check if the classification of translation methods used in civil law terms translation comprehends the translation methods applied while translating company law terms into English. The translation procedures are defined according to Newmark. The stages of the research include 1) presentation of a definition of a Polish term, 2) enumerating the so-far published English equivalents of a given Polish term and comparing their definitions (as long as they appear in English law dictionaries ) with the definition of a given Polish term under analysis, 3) checking whether an English equivalent appears or not in, among others, the sources of the British law (legislation.gov.uk database) , 4) identifying the translation method that was applied while forming a given English equivalent.

Keywords: translation, legal terms, equivalence, company law, incongruency

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Authors: Oliwia Bator

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The subject of this description is phraseologisms with the component “spices and food additives component" in Polish and Russian. The purpose of the study is to analyze the phraseologisms from the point of view of lexis and semantics. The material for analysis was extracted from Phraseological Dictionaries of Polish and Russian. The phraseologisms were considered from the lexical point of view, taking into account the name of the " spices and food additives" component, which forms them. From the semantic point of view, 12 semantic groups of phraseologisms were separated in Polish, while 9 semantic groups were separated in Russian. In addition is shown their functioning in the contexts of contemporary Polish and Russian. The contexts were taken from the National Corpus of the Polish Language and the National Corpus of the Russian Language.

Keywords: phraseology, language, slavic studies, linguistics

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Authors: H. Anzai, H. Nakayama, H. Kaminaga, Y. Morimoto, Y. Miyadera, S. Nakamura

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Various research resources such as papers and presentation slides are handled in the process of research activities. It is extremely important for smooth progress of the research to skillfully manage those research resources and utilize them for further investigations. However, number of the research resources increases more and more. Moreover, there are the differences in usage of each kind of research resource and their accumulation styles. So, it is actually difficult to satisfactorily manage and use the accumulated research resources. Therefore, a lack of tidiness of the resources causes the problems such as an oversight of the problem to be polish. Although there have existed research projects on support for management of research resources and for sharing of know-how, almost existing systems have not been effective enough since these systems have not sufficiently considered the polish process. This paper mainly describes a system that enables the strategic management of research resources together with polish process and their practical use.

Keywords: research resource, polish process, information sharing, knowledge management, information visualization

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Authors: D. Tloczynski

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The main aim of this article is to present a balance of the decade of Polish air transport market in the European Union having taking into account selected entities of the aviation market. This article analyzes the functioning of the Polish air transport market after the Polish accession to the European Union. During the study two main areas were pointed: shipping activity and activity of the airports. The most important benefits of integration and the benefits of introducing of the open sky policy were indicated. The last part of the article presents the perspectives of development of air traffic.

Keywords: air transport, airports, development air transport, European Union, Poland

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Authors: D. S. Palimkar

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Random fixed point theory has received much attention in recent years, and it is needed for the study of various classes of random equations. The study of random fixed point theorems was initiated by the Prague school of probabilistic in the 1950s. The existence and uniqueness of fixed points for the self-maps of a metric space by altering distances between the points with the use of a control function is an interesting aspect in the classical fixed point theory. In a new category of fixed point problems for a single self-map with the help of a control function that alters the distance between two points in a metric space which they called an altering distance function. In this paper, we prove the results of existence of random common fixed point and its uniqueness for a pair of random mappings under weakly contractive condition for generalizing alter distance function in polish spaces using Random Common Fixed Point Theorem for Generalized Weakly Contractions.

Keywords: Polish space, random common fixed point theorem, weakly contractive mapping, altering function

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Authors: J. Szoltysek, S. Twarog

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The happy city, as the desired effect of changes implemented by cities, involves the deliberate and purposeful evolution of material and spiritual space in which residents pursue happiness, as it is perceived collectively and individually. The quality of life (QoL) has, for many years, been researched as one of the dimensions of happiness. Both literature studies and the observation of how cities function lead to the conclusion that the happy city is the city of meetings. The importance of meeting spaces in cities for the quality of life has been confirmed also for Polish cities and, as a result, the conclusions may be drawn that public space should be planned in such a manner so as to tailor it – to the greatest possible degree – to the needs of the residents of Polish cities. The study embraced both Polish and foreign data concerning both the dimension of the quality of life in cities and the issues related to the existence of common spaces where meetings take place. Both quantitative and qualitative analytical techniques have been used to analyze and interpret the data collected. We sought the answers to the questions on the significance of the factors, identified by the respondents, which affect the QoL in a city. We identified 9 mega factors: being, work, education, recreation, health and safety, mobility, neighborhood, acceptance, agora. We established the preferences of the QoL in relation to the size of a city and the public spaces, that seem to be the cornerstone of the happy city.

Keywords: city, meetings, public spaces, social cohesion, quality of life

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

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Authors: Katarzyna Kamińska

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The main purpose of the work is to present the results of the studies regarding joint physical custody in the Polish legal system. The issues addressed fit into the ongoing process of modernising family law regulations and their adaptation to changing social reality in Poland. The Polish legislator now faces a dilemma: whether to introduce into Polish law a developed substantive or procedural regulation of joint physical custody and then whether it should be considered a legal presumption. Joint physical custody after divorce or separation is theoretically possible in Poland. It can either follow from the court’s independent proposal based on the assessment of the circumstances or from the parenting plan submitted by parents wishing to jointly retain full parental authority. However, joint physical custody does not result directly from the Polish Family and Guardianship Code. Therefore, there is real legal uncertainty in this matter, which leads to different treatment of citizens by the public authorities and courts. Another problem is that joint physical custody is misunderstood by the Polish courts. The main thesis of the work is that joint physical custody does not only mean the system of symmetrical child care (50/50), and the possibility to award joint physical custody will require the courts to carefully weigh the pros and cons of such an arrangement in each individual case.

Keywords: joint physical custody, shared parenting, divorce, separation, parental authority

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Authors: Radoslaw Domke

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The social history of Poland in the years 1945-1990 has already been thoroughly researched based on the so-called Classical sources. Many types of archival and press sources, diaries, memoirs, and literature on the subject were analyzed. It turns out, however, that the fictional film material remains an unknown source. In the paper, the author intends to focus on the image of Polish society that emerges from the analysis of cinematography produced by the Polish People's Republic. The conclusions presented in the paper can be the basis for further research on the visual history of post-war societies.

Keywords: visual history, history of Poland, social history, cinematography

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Authors: Anna Jagielska

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Five years ago, the word ‘gender’ was discussed in Poland exclusively in academic contexts. One year later, it was chosen as the word of the year and omnipresent in the Polish media. The rapid career of this word is due to the involvement of the Polish church hierarchy who strategically brought this term into relation with abortion, pornography and paedophilia. ‘Gender’ is more than a political slogan. It is a symbol of social anxiety and moral panic in Poland which need to be historically considered. The aim of this paper is to present selected rhetorical strategies used by the Polish Catholic clergy who strive to have an impact on the current gender discourse in Poland. In particular, the gender debate, culminated in the pastoral letter of the Bishops' Conference of Poland, will be discussed. The church’s protest against the Council of Europe’s Convention on Preventing and Combating Violence against Women and Domestic Violence will be analyzed and the recent heated debates in Poland on contraception, abortion, in vitro fertilization, and sex education will be mentioned. To provide explanations on the specificity of Polish gender debates the role of the Catholic Church in the fall of communism in Poland as well as the charismatisation of Polish society by Pope John Paul II will be explained. The social constructions of communism and feminism which are manifested in both written and symbolic contracts on gender equality between the Church and the State will be demonstrated. At the end of the paper, theories about the changing role of religion in society will be applied.

Keywords: gender, Poland, religion, catholicism, feminism

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Authors: Renata Kurpiewska-Korbut

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Making an assumption that the use and sharing of data generated in humanitarian action constitute a core function of humanitarian organizations, the paper analyzes the position of the largest Polish humanitarian non-governmental organizations in the humanitarian data ecosystem in Ukraine and their approach to non-personal and personal data management since February of 2022. Both expert interviews and document analysis of non-profit organizations providing a direct response in the Ukrainian crisis context, i.e., the Polish Humanitarian Action, Caritas, Polish Medical Mission, Polish Red Cross, and the Polish Center for International Aid and the applicability of theoretical perspective of contingency theory – with its central point that the context or specific set of conditions determining the way of behavior and the choice of methods of action – help to examine the significance of data complexity and adaptive approach to data management by relief organizations in the humanitarian supply chain network. The purpose of this study is to determine how the existence of well-established and accurate internal procedures and good practices of using and sharing data (including safeguards for sensitive data) by the surveyed organizations with comparable human and technological capabilities are implemented and adjusted to Ukrainian humanitarian settings and data infrastructure. The study also poses a fundamental question of whether this crisis experience will have a determining effect on their future performance. The obtained finding indicate that Polish humanitarian organizations in Ukraine, which have their own unique code of conduct and effective managerial data practices determined by contingencies, have limited influence on improving the situational awareness of other assistance providers in the data ecosystem despite their attempts to undertake interagency work in the area of data sharing.

Keywords: humanitarian data ecosystem, humanitarian data management, polish NGOs, Ukraine

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Authors: Dorota Habrat

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In Polish law, the idea of the introduction of corporate responsibility for crimes is becoming more popular and creates a lot of questions. The need to introduce into the Polish legal system liability of corporate (collective entities) has resulted, among others, from the Polish Republic's international commitments, in particular related to membership in the European Union. The Act of 28 October 2002 on the liability of collective entities for acts prohibited under penalty is one of the example of adaptation of Polish law to Community law. Introduction to Polish law a criminal nature liability of corporations (legal persons) has resulted in a lot of controversy and lack of acceptance from both the scientific community as well as the judiciary. The responsibility of collective entities under the Act has a criminal nature. The main question concerns the ability of the collective entity to be brought to guilt under criminal law sense. Polish criminal law knows only the responsibility of individual persons. So far, guilt as a personal feature of action, based on the ability of the offender to feel in his psyche, could be considered only in relation to the individual person, while the said Act destroyed this conviction. Guilt of collective entity must be proven under at least one of the three possible forms: the guilt in the selection or supervision and so called organizational guilt. The next question is how the principle of proportionality in relation to criminal measures in response of collective entities should be considered. It should be remembered that the legal subjectivity of collective entities, including their rights and freedoms, is an emanation of the rights and freedoms of individual persons which create collective entities and through these entities implement their rights and freedoms. The adopted Act largely reflects the international legal regulations but also contains the unknown and original legislative solutions.

Keywords: criminal corporate responsibility, Polish criminal law, legislative solutions, Act of 28 October 2002

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Authors: Oktawia Braniewicz

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The phenomenon of emigration and migration increasingly affects Poland's borders as well. For this reason, it is necessary to examine the level of protection of Human Rights in Polish Centres for Foreigners. The field study covered 11 centers for Foreigners in the provinces Kujawsko-Pomorskie Region, Lubelskie Region, Lodzkie Region, Mazowieckie Region and Podlaskie Region. Photographic documentation of living and social conditions, conversations with center employees and refugees allow to show a comprehensive picture of the situation prevailing in Centres for Foreigners. The object of reflection will be, in particular, the standards resulting from art. 8 and 13 of the Convention for the Protection of Human Rights and Fundamental Freedoms and article 2 of Protocol No. 1 to the Convention for the Protection of Human Rights and Fundamental Freedoms. The degree of realization of the right to education and the right to respect for family and private life will be shown. Issues related to learning the Polish language, access to a professional translator and psychological help will also be approximated. Learning Polish is not obligatory, which causes problems with assimilation and integration with other members of the new community. In centers for foreigners, there are no translators - a translator from an external company is rented if necessary. The waiting time for an interpreter makes the refugees feel anxious, unable to communicate with the employees of the centers (this is a situation in which the refugees do not know either English, Polish or Russian). Psychologist's help is available on designated days of the week. There is no separate specialist in child psychology, which is a serious problem.

Keywords: human rights, Polish centres, foreigners, fundamental freedoms

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Authors: Olivia Rybak-Karkosz

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Art forgery is a serious problem present in the art market in every country despite its scale and experience. In the Polish art market, this problem has existed since its beginnings. The market expansion in recent years attracted new buyers, which led to growing prices of polish art. And that attracted deceitful sellers who supply the market with forgeries. Moreover, there are many new types of buyers, many of whom are art non-specialists. But even the most experienced collectors must be cautious when purchasing a piece of art. In this paper, the author would like to discuss legal acts in Polish law that criminalize the forgery of a piece of art and compare them with similar regulations from four European countries - the Italian Republic, Kingdom of the Netherlands, French Republic, and the Federal Republic of Germany. The author wants to verify if any solutions could inspire Polish legislators to implement them in domestic law to help reduce this crime and improve the criminal procedure of art forgery. The paper contains a concluding statement to implement a similar solution used in one of the presented countries.

Keywords: art forgery, comparative law, criminal law, criminal liability, protection of works of art

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Authors: Szymon Misiek

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The genderqueer (or gender non-binary, both terms referring to those individuals who are identified as neither men nor women) community has been gaining greater visibility over the last few years. This includes legal recognition, representation in popular media, and inclusion of non-binary perspectives in research on transgender issues. Another important aspect of visibility is language. Gender-neutrality, often associated with genderqueer people, is relatively easy to achieve in natural-gender languages such as English. This can be observed in the growing popularity of the 'singular they' pronoun (used specifically with reference to genderqueer individuals) or the gender-neutral title 'Mx.' (as an alternative to 'Ms./Mr.'). 'Singular they' seems to have become a certain standard in the genderqueer community. Grammatical-gender languages, such as Polish, provide for a greater challenge to genderqueer speakers. In Polish, every noun is inherently gendered, while verbs, adjectives, and pronouns inflect for gender. Those who do not wish to settle for using only either masculine or feminine forms (which some genderqueer Polish speakers do choose) have to somehow mix the two, attempt to avoid gendered forms altogether, or turn to non-standard forms, such as neuter (not used for people in standard Polish), plurals (vaguely akin to English 'singular they'), or neologisms (such as verb forms using the '-u-' affix). The following paper presents the results of a survey conducted among genderqueer speakers of Polish regarding their choice of linguistic strategies. As no definitive standard such as 'singular they' has (yet) emerged, it rather seeks to emphasize the diversity of chosen strategies and their relation to a person's specific identity as well as the context an exchange takes place. The findings of the study may offer an insight into how heavily gendered languages deal with non-normatively gendered experiences, and to what extent English influences this process (e.g., the majority of genderqueer poles choose English terms to label their identity), as well as help design good practices aimed at achieving gender-equality in speech.

Keywords: genderqueer, grammatical gender in Polish, non-binary, transgender

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Authors: Aleksandra Czubak

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The need to present evidence in civil proceedings is essential for getting the right result. It is for this reason that it is particularly important for the parties to present the most relevant and convincing evidence to the Court. Therefore, parties often try to gain evidence, even when the acquisition of such evidence is in breach of the law. Firstly, there will be discussed how evidence is applied in the Polish civil process and the Polish regulations of the evidence proceedings; with specific reference to evidence of major importance in the developing world. Further, it will be discussed the controversies connected with the admission of illegally gained evidence in civil proceedings. The credibility of the various measures is circumstantial and can only be determined by factors related to the recognized problem. For that reason, it is not the amount of evidence, but the value and relevance of this evidence that should be considered in determining the right result. This paper will also consider whether the end justifies the means? How far should parties go in order to achieve a favorable sentence or to create stronger evidence? Methods of persuasion of the court, as well as the acquisition of evidence, are not always fair and moral. It is on this area of controversy that this essay will focus. This paper concludes by considering the value of evidence and the possibility of using it to achieve a just sentence. Examples are based on Polish law; nevertheless, they encompass ideas common to most civil jurisdictions.

Keywords: civil proceedings, Europe (Poland), evidence, law

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Authors: Marzena Świgoń

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The purpose of this paper is to describe the perceptions of knowledge and information sharing by the Polish academic community. An electronic questionnaire was used to gather opinions of respondents. The presented results are a part of the findings of empirical studies carried out amongst academics from various types of universities and academia located throughout Poland.

Keywords: academics, information sharing, knowledge sharing, scholarly communication

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Authors: Michal Mazurkiewicz

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It would seem at first glance that sport and religion are totally separate spheres. Yet, as a matter of fact, sport exists in religion (for example, In the teachings of John Paul II) and religion exists in sport (not only in religious rituals of players and fans). In this paper, the author examining the specific behaviours of Polish football fans and players analyses the question of religion in sport, mostly football. Like in the case of other countries, football holds a special place in Polish sporting history which constitutes an interesting subject of scientific research. It is a great identity builder and it influences culture which manifests itself in many ways (films, music, literature, etc.). Football is definitely a fascinating and colourful discipline pervaded with miscellaneous phenomena worth analysing. The aim of the paper is to show the "religious" uniqueness of Polish football fandom –namely, religious choreographies, participation in masses and pilgrimages to the Jasna Gora Shrine in Częstochowa. The peculiar combination of sport and religion visible at the stadiums and during the pilgrimages is analysed by the author. This mixture definitely adds colour to Polish sport and makes it intriguing to people from other countries. Religious rituals of the players are also examined here. The methods of the research included: Observations of numerous matches, looking through sports books, newspapers and magazines, interviews with the fans. The conclusions corroborate the thesis that sport may be and often is an important element of sporting contests. The main reasons and justifications are given in this analysis.

Keywords: football, religion, sport, colourful, newspapers

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Authors: Temesgen Minase Woldegebriel

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This study undertakes a comparative analysis of two distinct staples from diverse culinary heritages: Polish traditional bread and Teff Injera. Despite originating from disparate cultural contexts, both these foods hold significant roles in their respective societies, serving as dietary staples rich in cultural symbolism and nutritional value. Our investigation delves into the historical, cultural, and nutritional dimensions of Polish bread and Teff Injera, shedding light on their ingredients, preparation methods, and consumption patterns. Firstly, we explore the rich history and cultural significance embedded within Polish traditional bread, tracing its evolution through centuries of tradition and craftsmanship. From the ubiquitous Polish Rye bread to the intricate regional variations, we unravel the socio-cultural narratives intertwined with each loaf, reflecting Polish identity and culinary heritage. In contrast, our analysis extends to Teff Injera, a staple of Ethiopian and Eritrean cuisine known for its spongy texture and tangy flavor. We delve into the ancient origins of Teff cultivation, highlighting its pivotal role in Ethiopian culture and its symbolic significance in communal dining practices, such as the traditional Ethiopian coffee ceremony. Furthermore, we undertake a comparative examination of the nutritional profiles of Polish bread and Teff Injera, assessing their respective contributions to dietary health and well-being. Through comprehensive nutritional analysis, we elucidate the unique attributes of each staple, considering factors such as gluten content, fiber composition, and micronutrient density. Moreover, our study investigates the contemporary relevance of these traditional staples in the context of shifting dietary preferences and global culinary trends. We analyze consumer perceptions and market dynamics surrounding Polish bread and Teff Injera, discerning patterns of consumption and avenues for innovation in a rapidly evolving food landscape. In conclusion, our comparative analysis illuminates the multifaceted dimensions of Polish traditional bread and Teff Injera, transcending mere culinary discourse to encompass broader themes of cultural heritage, nutrition, and gastronomic diversity.

Keywords: bread, culinary, injera, teff

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Authors: Klaudia Gołębiowska

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This article analyzes the actions of Poland's ruling party facing two refugee crises. These crises emerged almost one after the other within a few months. The first concerned irregular migrants from various countries, including the Middle East, seeking to cross the Polish border from the territory of Belarus. The second was caused by Russia's full-scale invasion of Ukraine. I aim to show the evolution of the discourse and law towards immigrants and refugees by the party Prawo i Sprawiedliwość (PiS, ang. Law and Justice), which has been in power in Poland since 2015. The authorities, in power since 2015, have radically changed its anti-immigrant discourse towards the exodus of civilians from Ukraine. Research questions are the following: What were the roots of the refugee crises in Poland in 2021 and 2022? What legal or illegal measures were taken in Poland to deal with the refugee crises? The methods of qualitative source analysis and process tracing. From the first days of the war in Ukraine, not only was aid organised for Ukrainians, but they were also given access to public services and education. All refugees were granted temporary international protection. At the same time, the basic physiological needs of those on the Polish-Belarusian border were ignored. Moreover, illegal pushbacks were used against those coming mainly from the Middle East, pushing them into the territory of Belarus, where they were often subjected to torture and inhumane treatment. The Polish government justified such treatment on the grounds that these people were part of a 'hybrid war' waged by Russia and Belarus using migrants. Only Ukrainians were treated as 'real' refugees in the analyzed crises at the Polish borders.

Keywords: refugee, irregular migrants, hybrid war, migrants

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Authors: Milena Gojny-Zbierowska

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In the last decades psychological tests have been gaining in popularity as a method used for evaluating personnel, and they bring consulting companies solid profits rising by up to 10% each year. The market is offering a growing range of tools for the assessment of personality. Tests are used in organizations mainly in the recruitment and selection of staff. This paper is an attempt to initially diagnose the state of the use of psychological tests in Polish companies on the basis of empirical research.

Keywords: psychological tests, personality, content analysis, NEO FFI, big five personality model

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Authors: Cezary Kulesza, Katarzyna Lapinska

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Regarding the nature of the notion of fair trial, one must see the source of the fair trial principle in the following acts of international law: art. 6 of the ECHR of 1950 and art.14 the International Covenant on Civil and Political Rights of 1966, as well as in art. 45 of the Polish Constitution. However, the problem is that the above-mentioned acts essentially apply the principle of a fair trial to the main hearing and not to appeal proceedings. Therefore, the main thesis of the work is to answer the question whether the Polish model of appeal proceedings is fair. The paper presents the problem of fair appeal proceedings in Poland in comparative perspective. Thus, the authors discuss the basic features of English, German and Russian appeal systems. The matter is also analysed in the context of the last reforms of Polish criminal procedure, because since 2013 Polish parliament has significantly changed criminal procedure almost three times: by the Act of 27th September, 2013, the Act of 20th February, 2015 which came into effect on 1st July, 2015 and the Act of 11th March, 2016. The most astonishing is that these three amendments have been varying from each other – changing Polish criminal procedure to more adversarial one and then rejecting all measures just involved in previous acts. Additional intent of the Polish legislator was amending the forms of plea bargaining: conviction of the defendant without trial or voluntary submission to a penalty, which were supposed to become tools allowing accelerating the criminal process and, at the same time, implementing the principle of speedy procedure. The next part of the paper will discuss the matter, how the changes of plea bargaining and the main trial influenced the appellate procedure in Poland. The authors deal with the right to appeal against judgments issued in negotiated case-ending settlements in the light of Art. 2 of Protocol No. 7 to the ECHR and the Polish Constitution. The last part of the presentation will focus on the basic changes in the appeals against judgments issued after the main trial. This part of the paper also presents the results of examination of court files held in the Polish Appeal Courts in Białystok, Łódź and Warsaw. From these considerations it is concluded that the Polish CCP of 1997 in ordinary proceedings basically meets both standards: the standard adopted in Protocol No. 7 of the Convention and the Polish constitutional standard. But the examination of case files shows in particular the following phenomena: low effectiveness of appeals and growing stability of the challenged judgments of district courts, extensive duration of appeal proceedings and narrow scope of evidence proceedings before the appellate courts. On the other hand, limitations of the right to appeal against the judgments issued in consensual modes of criminal proceedings justify the fear that such final judgments may violate the principle of criminal accurate response or the principle of material truth.

Keywords: adversarial trial, appeal, ECHR, England, evidence, fair trial, Germany, Polish criminal procedure, reform, Russia

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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Authors: Athari Farhani

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Abstract The existence of space debris is a direct implication of human activities in outer space. The amount of orbital debris resulting from human exploration and use of outer space has been steadily increasing in the history of human exploration and use of outer space, so that space debris in the responsibility of the launching state. Space debris not only hs a direct impact on environmentalpollution but can also harm and endanger the safety of human life. Despite the legal provisions governing the exploration and use of outer space, both international space law and liability convention, however, these legal provisions are only basic prinsiples, so that further thought or effort are needed, such as new international legal instruments to regulate the existence of space debris. The method used in this research is normative juridical with an approach to written legal regulation, especially international agreements related to space law.

Keywords: state’s responsibility, space debris, outerspace, international law

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Authors: Dorota M. Michalak

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The agricultural sector, due to the growing demand for food and over-exploitation of the natural environment, contributes to the deepening of climate change, on the one hand, and on the other hand, shrinking freshwater resources, as a negative effect of climate change, threaten the food security of each country. Therefore, adaptation measures to climate change should take into account effective water management and seek solutions ensuring food production at an unchanged or higher level, while not burdening the environment and not contributing to the worsening of the negative consequences of climate change. The problems of Poland's water management result not only from relatively small, natural water resources but to a large extent on the low efficiency of their use. Appropriate agricultural practices and state solutions in this field can contribute to achieving significant benefits in terms of economical water management in agriculture, providing a greater amount of water that could also be used for other purposes, including for purposes related to environmental protection. The aim of the article is to determine the level of use of water resources in Polish agriculture and the advancement of measures aimed at adapting Polish agriculture in the field of water management to climate change. The study provides knowledge about Polish legal regulations and water management tools, the shaping of water policy of Polish agriculture against the background of EU countries and other sources of energy, and measures supporting Polish agricultural holdings in the effective management of water resources run by state budget institutions. In order to achieve the above-mentioned goals, the author used research tools such as the analysis of existing sources and a survey conducted among five groups of entities, i.e. agricultural advisory centers and departments, agricultural, rural and environmental protection departments, regional water management boards, provincial agricultural chambers and restructuring and modernization of agriculture. The main conclusion of the analyses carried out is the low use of water in Polish agriculture in relation to other EU countries, other sources of intake in Poland, as well as irrigation. The analysis allows us to observe another problem, which is the lack of reporting and data collection, which is extremely important from the point of view of the effectiveness of adaptation measures to climate change. The results obtained from the survey indicate a very low level of support for government institutions in the implementation of adaptation measures to climate change and the water management of Polish farms. Some of the basic problems of the adaptation policy to change climate with regard to water management in Polish agriculture include a lack of knowledge regarding climate change, the possibilities of adapting, the available tools or ways to rationalize the use of water resources. It also refers to the lack of ordering procedures and the separation of responsibility with a proper territorial unit, non-functioning channels of information flow and practically low effects.

Keywords: water management, adaptation policy, agriculture, climate change

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Authors: Judyta Pawliszko

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The study draws on the theoretical framework of translanguaging. It investigates translanguaging patterns and how meaning-making processes among bilingual children in preschool are affected by using two different languages, 8 months of observation and 200 hours of vocal recordings of children (3-6 years old) provide data on bilingual children’s linguistic repertoire why children translanguage, and how they achieve understanding with the strategic use of the two languages. The data gathered point to translanguaging as a practice that maximizes meaning-making processes among preschool bilingual children.

Keywords: translanguaging, bilingualism, preschool, polish-english bilingual children

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Authors: Wiktor Stypczyński

Abstract:

During the Cold War, both sides of the conflict developed advanced operational plans in case of a Third World War outbreak. In the Warsaw Pact, Soviet generals in Moscow chose targets for each army, but each country's General Staff had to create specific plans for their nation. This led to the creation of a Strategic Culture within the Warsaw Pact that was reflected in the plans of each army. This paper aims to showcase the Strategic Culture of the Warsaw Pact by using the plans of the People's Polish Army as an example. Examining one army at a time will allow for a more detailed and unique perspective on the matter. Understanding the past Strategic Culture is crucial in comprehending the current post-Soviet strategic situation in Eastern Europe, especially with the current situation in Ukraine. This paper is based on Benon Miśkiewicz's classic methodology of military history. While this methodology is the foundation, the research findings will also draw on the Strategic Studies methodology and the accomplishments of war and military science. Additionally, the Security and Political Studies methodology will be a crucial element in constructing the narrative.

Keywords: cold war, operetional plans, strategic culture, polish people's army

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Authors: Krystian Wójcik, Sara Wróblewska, Marcin Łojek, Katarzyna Sobień

Abstract:

Polish Geological Survey selected five of the most prospective areas for oil and gas exploration in Poland. They are dedicated to the 6th international tender round for hydrocarbon concessions, planned in 2022. The main exploration target of these areas is related to conventional and unconventional accumulations of gas and oil in the Carpathian basement, Carpathian Foredeep and Outer Carpathians (Block 413 – 414), as well as in the Carboniferous, Rotliegend, Main Dolomite (Block 208, Cybinka – Torzym, Zielona Góra West), and in the Mesozoic of the Polish Lowlands (Koło).

Keywords: concession policy, international tender, oil and gas exploration horizons, prospective areas

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Authors: Monica Lia

Abstract:

This paper has set the objective of researching how education is influenced by the information society. The first step was to define more precisely the information space. Second step was to identify how information space intersects the family space and institutional space educational levels represented by pre-school / school and pre-university (kindergarten, at elementary / middle school / high school). Interrelationship between the above-mentioned areas was another objective of the research. All these elements have been investigated through the original intention to identify how the information space can become an educational tool to support for the family space, education and institutional space. In addition, the aim of this research is to offer some solutions in this regard. Often the educational efforts appear to be blocked by the existence of this space. However, this paper demonstrates that Informational space can be an enemy of the educational system or be support systems if we know the internal structure and mechanisms. We can make the Informational Space to work for accomplish the educational objectives.

Keywords: informational space, education, educational tool, social diagram, information, information structure, lessons

Procedia PDF Downloads 334