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1 Beyond Philology: An International Journal of Linguistics, Literary Studies and English Language Teaching
1 Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

2 2011

2 Mazur A.

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Wartość godziwa a nadrzędne zasady rachunkowości

100%

Mazur A.

nr 1

303-313

Compliance with the main accounting principles and the detailed rules of valuation and measurement of the financial result is necessary for the reporting about companies’ real condition. Those detailed rules should be consistent with the main principles, unless the accounting law states something else. Applying the fair value to the financial statement according to the IFRS and the Polish accounting law makes the main accounting principles, especially: accrual, matching, prudence and historical cost principles unfulfilled. This inconsistency appears especially when the changes of the fair values should be recognized as revenues and costs. Such a situation may be a sign of the next step of the accounting evolution.

Conceptualizations of death

100%

Mazur A.

nr 8

21-54

The research presented in this paper aims to identify various ways in which the native speakers of English conceptualize the notion of death. This is achieved through the examination of numerous expressions, mainly euphemisms, which are used in everyday English to describe and discuss the event of dying. The research is based on the Conceptual Theory of Metaphor which claims that the general conceptual system, underlying both thought and action, is largely metaphorical in nature. In accordance with this claim, metaphor serves as a basis for understanding different concepts, which is reflected in the language used to talk about them.