Search results for "Statement"
showing 5 items of 185 documents
Over - And Understatements In Bishop Czaja’s Pastoral Letter To His Diocesans
2020
The Catholic Church is the largest religious faction in Poland, the country being organisationally divided into church dioceses governed by bishops. The letter by the bishop of Opole, Andrzej Czaja may be read in more than one way. One of them is the bona fide (i.e., good faith) one, the reading which assumes his sincerity, presumably the one that had been intended by the author for his diocesans to use. The other is less cooperative and sees some cases of over- and understatements in the text. This can be linguistically studied using the pragmatic theories of H.P. Grice and G.N. Leech. The present paper addresses both these readings as they fit into a global picture. Every lay person is to…
Aristóteles entre doxografía y biografía: sobre Diógenes Laercio V 31
2019
Se pretende llamar la atención sobre un par de frases que aparecen justo hacia la mitad de la controvertida doxografía de Aristóteles que se puede leer en las Vidas y doctrinas de los filósofos más ilustres de Diógenes Laercio V 31, y que desde luego no corresponden a ningún sistema doxográfico conocido. Como sucede no pocas veces en la obra laerciana, la misma apreciación sobre si el filósofo debe o no enamorarse y contraer matrimonio se repite idéntica en otras doxografías completamente distintas: la cirenaica (DL II 91), la estoica (DL VII 129) y la epicúrea (DL X 118). Cabe plantearse, pues, el origen de este interés, en varias doxografías, por la vida sentimental, podríamos decir, de l…
Teachers’ Changing Attitudes and Preferences around Inclusive Education
2020
Inclusive education as an alternative to traditional separate special education has gained recognition since the approval of the Salamanca Statement in 1994. The success of inclusion is considered to be highly dependent on the teachers’ positions on inclusion. In this study Finnish comprehensive school teachers’ opinions were investigated in order to evaluate the prospects of inclusion in Finland, and also to study the variables associated with these attitudes. A total of 2,276 teachers and principals participated in the email survey. The final sample contained 1,041classroom teachers, 755 subject teachers and 445 special education teachers. The results confirmed the existence of a large va…
A CRITICAL STUDY CONCERNING THE PREPARATION OF THE STATEMENT OF CASH FLOWS THROUGH THE INDIRECT METHOD IN ROMANIA
2012
Although not bound by law, by option, small and medium entities from Romania can prepare the statement for the modifications within their equity and / or the statement of cash flows. When companies select this option, any decision made by the consumer of accounting information is better founded, from the perspective of information sources that it uses, rather than the opposite, because the users of accounting information about a company are almost always interested by the way in which the company generates and uses cash and cash equivalents. In this paper we present the particularities implied in Romania by the preparation of the statement of cash flows using the indirect method.
Sprawozdanie finansowe jednostki mikro a potrzeby informacyjne użytkowników
2016
W związku z implementacją zapisów nowej dyrektywy rachunkowości nr 2013/34/UE celem artykułu jest prezentacja zmian wprowadzonych w nowelizacji ustawy o rachunkowości z dnia 11 lipca 2014 roku. Autorka określa ich wpływ na zakres oraz wartość informacyjną uproszczonego sprawozdania finansowego jednostki mikro w aspekcie potrzeb ich użytkowników. Jednostki mikro są nowo powstałą kategorią podmiotów, która została wprowadzona do regulacji krajowych w związku z implementacją dyrektywy 2013/34/UE. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy treści regulacji prawnych (krajowych i międzynarodowych) oraz metody porównań i wnioskowania. Wprowadzone zmiany w znowel…