Globalization and rapid information processes that are inherent in today's post-pandemic society, contributing to the reorganization of the authorities of many countries and their contacts with regions, local territorial units or civil society. Such changes, first of all, provide for delegation of authority at the level of regional and local authorities. However, many developing and today position their own society as post-modern, continue to be in a state of disunity of the branches of government, with a high level of corruption (...) and abuse of official position, improper distribution of resources, inappropriate tax system and incompetent provision of services by relevant authorities. This affects the relevance of studying foreign experience in building a rational, effective, balanced public administration system, the leading place in which in almost all developed countries is the decentralization of the state and, above all, the executive branch. The foreign experience of the successful implementation of decentralization reforms is investigated. The main characteristics inherent in the decentralization of power in European countries are given, including in the context of the existence of a pandemic. The features of decentralization of power in France, the UK, Germany and other countries are highlighted. It is substantiated that the experience of decentralization reforms in each country is unique and reflects the specifics of the development of a particular country, and therefore it is impractical to introduce foreign experience without taking into account the particular economic and political development of a particular country. (shrink)

Journal Name: Apeiron Issue: Ahead of print.

Представление о шарообразном Солнце было стандартным для греческой культуры уже во времена Аристотеля, однако происхождение этого представления настолько мало освещено в источниках, что современная наука даже не попыталась взяться за решение этого вопроса. Между тем правдоподобная реконструкция вполне возможна. Греческая религия, в сущности, не препятствовала возникновению естествознания, а его основатели, Фалес и Анаксимандр, совмещая научные и философские интересы, стремились к построению всеобъемлющей космологии, в рамках которой было необходимым не только описать движение Солнца, но и объяснить, что это за тело и (...) почему с ним связаны свет и тепло. Модель Анаксимандра, описывавшая Солнце как скопление огня, пребывающего внутри колесообразного контейнера из сгустившегося воздуха и обнаруживающего себя сквозь единственное отверстие, которое кажется незначительным, но в действительности размером с Землю, оказалась несовместимой с фактами, ставшими доступными в следующем поколении в связи с расширением географического кругозора греков. В частности, было надежно установлено, что полуденное Солнце, которое в Средиземноморье неизменно видно на юге, для наблюдателей, находящихся южнее тропика Рака, в разгар лета оказывается на севере. Необходимость пересмотреть концепцию Анаксимандра с учетом новых данных вызвала идейный поиск, который привел к убеждению в том, что Солнце должно иметь форму шара. Это представление утвердилось, судя по всему, не в силу какого-либо остроумного довода, выдвинутого влиятельным мыслителем, сколько на основании согласия круга профессионалов, рассмотревших вопрос с разных сторон. Солнечный шар, однако, было трудно представить огненным, поскольку огонь сам по себе не образует компактных, очерченных тел. С этим связаны распространенные в V в. до н. э. попытки приписать свету Солнца зеркальную природу. Признание же наличия в космосе трех огромных шаров – Солнца, Луны и Земли способствовало выдвижению идеи, согласно которой земной шар, как и прочие два, является движущимся небесным телом. (shrink)

There are the brought results of main organization problems of accounting and reporting system of small business in Ukraine as important basis of ensuring competitiveness of the Ukrainian economy in the conditions of current world financial and economic crisis. The simplified system of taxation, accounting and reporting of small business is a necessary state support and regulation tool. The article has analyses of the characteristics and disadvantages of different taxation groups of small businesses. It was found that current approach applied (...) in Ukraine using to construct the simplified system of taxation, accounting and reporting is significantly different from the approaches used in the world. It was found that current model of simplified taxation, accounting and reporting using in Ukraine is characterized with only fiscal direction while ignoring the needs of small businesses in respect of the convenient and efficient accounting. This leads to the fact that a lot of small business in Ukraine focused on addressing poverty reduction, instead of innovation development. Author paid a particular attention to accounting policies improvement of the simplified system of taxation, accounting and reporting. Author suggesting the structure of the accounting policies order adapted to the small businesses needs that use the simplified system of taxation, accounting and reporting. (shrink)

У статті досліджено різноманіття наративних методологій у сучасній українській протестантській теології, у результаті чого виявлено ті універсальні інструменти, які можуть бути використані при релігієзнавчому аналізі текстів. Запропоновано авторський підхід до поділу наративних джерел вітчизняного протестантизму, на підставі чого авторка визначає розбіжності між протестантською самопрезентацією власних наративних джерел та їх релігієзнавчим аналізом.

One of the most expressive definitions of philosophy equates it with the field of knowledge about meaningful demarcation of the semantic boundaries of objects, phenomena and trends. In this context, the conceptual distinction between culture and civilization is quite logical, natural, and even irreplaceable. Nevertheless, such a research and interpretive approach acquired fundamental features only at the beginning of the 20th century and mainly within the limits of the German worldview, semantic and axiological hierarchy. The remaining socio-cultural forms of worldview (...) stylistics continued to prefer the symbiotic and synonymous interpretation of social reality’s cultural and civilizational components. The meaningful distinction between culture and civilization has a characteristic feature – a surge of further efforts in this direction is always a consequence of crisis trends in the global world order. In particular, this was the case at the beginning of the 20th century, when the exhaustion of the previous resources of civilizational development and the deepening of contradictions between the main centers of power caused by this factor led to a resolution in the form of the First World War. The second wave of careful attention to the meaningful demarcation of culture and civilization occurred in the 1930s when the tendency of the inability or unwillingness to resolve existing global contradictions led to the situation slipping into the maelstrom of the Second World War. Currently, there is an unequivocal awareness of the inappropriateness of the illusions associated with the global world order formed on the ruins of the Berlin Wall according to the patterns of neoliberalism. The world at the beginning of the third decade of the 21st century feels confused about its inability to respond to the challenges of modernity convincingly and promptly. This state of affairs once again objectively and logically actualizes the interest in a meaningful demarcation of culture and civilization since it is precise with these tools that the answers to the crisis status quo and the prospects for overcoming it are connected. An important task for concretizing this research goal is the cosmological prism of the conceptual demarcation of culture and civilization. (shrink)

_The purpose_ of this article is to explain in religious, secular, and post-secular contexts the functional potential of conceptualizing the miracle as a text or message with a motivational effect. _Theoretical basis._ Max Weber, Ernst Tugendhat, Alexander Geppert and Till Kössler analysed the processes of enchantment and disenchantment of the world on a philosophical basis. The representatives of the Frankfurt school (Theodor Adorno, Max Horkheimer, Walter Benjamin) and their followers describe the cultural processes of post-secularism (Jürgen Habermas, Peter Sloterdijk) in (...) detail. The logic of cultural and social representation of amazing events and their descriptions can be realized by combining hermeneutic analysis with a functionalist approach based on the model of Niklas Luhmann and the discursive ethics of Karl-Otto Apel. _Originality._ Desired cultural, social and political situations in society often arise unexpectedly and suddenly, which provokes to characterize them as a miracle. However, at the basis of the emergence of such situations are the rules of social communication, in particular those that provide for asymmetric communication with questions that await answers. A miracle appears at the moment of transformation of asymmetric communication into a symmetrical one: each specific miracle-phenomenon needs its own metaphorical understanding and interpretation as a message. _Conclusions._ The article proposes an analysis of miracle phenomenon in its cosmological, anthropological and educational implications. Some tendencies fixed by communicative turn of the contemporary philosophy are also contributed to considering the miracle in its objective and subjective representations. The semantics of the miracle is analysed according to the relevant problem fields. The functionality of miracle is examined on its ability to show orientation for the contemporary societies with their tendency to post-secularity. The fusion of Pre-modernity and Late Modernity is taking into account when the semantics of miracle is described accordingly to their communication functionality. The enchanting and disenchanting dialectic is explained on semantics of miracle as a world and cosmic events. (shrink)

Alors qu’un certain scepticisme, pour ne pas dire plus, tend aujourd’hui à devenir majoritaire à l’égard du rôle de Thalès dans la naissance de la science et de la philosophie grecques, le livre de D. Panchenko s’efforce de prendre le contrepied de cette tendance. Son titre, Thalès, Les origines du raisonnement théorique et la naissance de la science, nous indique déjà la voie choisie par l’auteur. Selon la thèse introductive, Thalès aurait compté en adoptant « la procédure intellectuelle qui...

We describe an Aldous–Hoover-type characterization of random relational structures that are exchangeable relative to a fixed structure which may have various equivalence relations. Our main theorem gives the common generalization of the results on relative exchangeability due to Ackerman \)-invariant measures: part I, 2015. arXiv:1509.06170) and Crane and Towsner and hierarchical exchangeability results due to Austin and Panchenko :809–823, 2014).