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)

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)

RESUMO O Discourse Diversity Database (3D) é um corpus desenvolvido para a pesquisa em linguística clínica. Ele consiste de amostras de fala oral de três gêneros diferentes: narrativas induzidas por imagens, histórias pessoais e instruções baseadas em imagens. As subdivisões do 3D incluem gravações de falantes de russo de três grupos independentes: pessoas com tumores cerebrais antes e depois da remoção do tumor, pessoas com esquizofrenia e indivíduos neurologicamente saudáveis. O presente artigo é dedicado à descrição do procedimento de coleta (...) de dados, do esquema de anotação e das características específicas de cada subdivisão do corpus. (shrink)

Dans le champ de la linguistique francaise, Olga Galatanu est de ceux qui ont muni l'analyse du discours et des interactions verbales d'un modele semantique de description. La Semantique des Possibles Argumentatifs qu'elle developpe depuis une vingtaine d'annees adhere aux visions argumentative, stereotypique, referentielle, cognitiviste de la langue, et s'attache a rendre compte de la construction des representations en langue et en discours.<BR> Les articles que ses collaborateurs et amis lui offrent dans ce volume se rapportent de pres ou (...) de loin a la SPA. Certains en partagent les postulats: sens referentiel et denomination, interfaces semantique-syntaxe et semantique-pragmatique, construction discursive du sens, valeurs; d'autres reprennent et developpent des elements specifiques de la SPA: possibles argumentatifs, deploiements argumentatifs, modalites; d'autres encore montrent les convergences et complementarites entre la SPA et des theories voisines.<BR> Les analyses portent notamment sur l'attitude metalinguistique des locuteurs, la malleabilite semantique des mots, la negociation des sens et des valeurs, les principes et strategies discursives qui regulent la communication, l'heterogeneite discursive, la presentation de soi, la construction d'objets discursifs, les actes de langage indirects, etc.". (shrink)

Experimental studies on polysemy have come to contradictory conclusions on whether words with multiple senses are stored as separate or shared mental representations. The present study examined the semantic relatedness and semantic similarity of literal and non-literal (metonymic and metaphorical) senses of three word classes: nouns, verbs, and adjectives. Two methods were used: a psycholinguistic experiment and a distributional analysis of corpus data. In the experiment, participants were presented with 6–12 short phrases containing a polysemous word in literal, metonymic, or (...) metaphorical senses and were asked to classify them so that phrases with the same perceived sense were grouped together. To investigate the impact of professional background on their decisions, participants were controlled for linguistic vs. non-linguistic education. For nouns and verbs, all participants preferred to group together phrases with literal and metonymic senses, but not any other pairs of senses. For adjectives, two pairs of senses were often grouped together: literal with metonymic, and metonymic with metaphorical. Participants with a linguistic background were more accurate than participants with non-linguistic backgrounds, although both groups shared principal patterns of sense classification. For the distributional analysis of corpus data, we used a semantic vector approach to quantify the similarity of phrases with literal, metonymic, and metaphorical senses in the corpora. We found that phrases with literal and metonymic senses had the highest degree of similarity for the three word classes, and that metonymic and metaphorical senses of adjectives had the highest degree of similarity among all word classes. These findings are in line with the experimental results. Overall, the results suggest that the mental representation of a polysemous word depends on its word class. In nouns and verbs, literal and metonymic senses are stored together, while metaphorical senses are stored separately; in adjectives, metonymic senses significantly overlap with both literal and metaphorical senses. (shrink)

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

K. Lüscher, A. Klimczuk, Generations, intergenerational relationships, generational policy: A multilingual compendium, 17 languages, Universität Konstanz, Konstanz 2017, 428pp. TS - BibTeX M4 - Citavi.

This article investigates discursive practices associated with the co-management of patients between healthcare providers. Specifically, we focus on two genres written by optometrists and ophthalmologists — two groups who are experiencing interprofessional tension over their scopes of practice. In our analysis we foreground four kinds of modality associated with verbs — epistemic, deontic, phatic and subjective. We found that these healthcare providers shared in the epistemic resources used to hedge their sense of clinical certainty, and that ophthalmologists used deontic resources (...) to control future action. However, we also noted that both professions used deontic, phatic and subjective resources to create dialogical space for each other to participate in some future relationship. In fact, one of the main points of this correspondence might be to establish personal relationships between practitioners. Unfortunately, however, this subtle use of modality to negotiate professional boundaries is fading as many ophthalmologists, due to workload issues, are not responding to referral letters or are converting their correspondence to form letters. (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.

Ancient critics reproached Xenocrates for beginning his work on the dialectic with a discussion of voice, and until now the question why he did so has never been systematically explored. Neither do we know why Xenocrates counted syllables, as Plutarch reports, and how he arrived at such an implausibly high number. In the first part of this paper, I show that Xenocrates’ interest in voice was suggested by Plato’s discussion of letters in his later dialogues, such as the Theatetus, the (...) Sophist, the Statesman, and the Philebus. Second, a fragment from Sextus attributed to Xenocrates confirms that Xenocrates allowed for various ‘levels’ of elements, and that explains why Theuth’s method, recommended in the Philebus, is applied to syllables. Finally, I address the very possibility of knowing the actual number of syllables and words, and address some of the problems connected to the reconstruction of the mathematical argument. (shrink)

This book analyzes unobvious relations between historical definitions of the face and its contemporary usage in popular culture and social media, like Facebook or Instagram. Bringing together a wide range of methodologies, it includes essays from manifold disciplines of the humanities such as philosophy, literary and art criticism, media and television studies, game studies, sociology and anthropology. The authors focus on both metaphorical and material meanings of the face. They grapple with crucial questions about modernity, modern and postmodern subjectivity, as (...) well as with origins of certain linguistic terms and popular, colloquial phrases based on the concept of the face. (shrink)

The paper analyses and evaluates the linguistic policy of the Court of Justice of the European Union against the background of other multilingual courts and in the light of theories of legal interpretation. Multilingualism has a direct impact upon legal interpretation at the Court, displacing traditional approaches with a hermeneutic paradigm. It also creates challenges to the acceptance of the Court’s case-law in the Member States, which seem to have been adequately tackled by the Court’s idiosyncratic translation policy.

In this paper, I argue that critical posthumanism is a crucial tool in nursing philosophy and scholarship. Posthumanism entails a reconsideration of what ‘human’ is and a rejection of the whole tradition founding Western life in the 2500 years of our civilization as narrated in founding texts and embodied in governments, economic formations and everyday life. Through an overview of historical periods, texts and philosophy movements, I problematize humanism, showing how it centres white, heterosexual, able‐bodied Man at the top of (...) a hierarchy of beings, and runs counter to many current aspirations in nursing and other disciplines: decolonization, antiracism, anti‐sexism and Indigenous resurgence. In nursing, the term humanism is often used colloquially to mean kind and humane; yet philosophically, humanism denotes a Western philosophical tradition whose tenets underpin much of nursing scholarship. These underpinnings of Western humanism have increasingly become problematic, especially since the 1960s motivating nurse scholars to engage with antihumanist and, recently, posthumanist theory. However, even current antihumanist nursing arguments manifest deep embeddedness in humanistic methodologies. I show both the problematic underside of humanism and critical posthumanism's usefulness as a tool to fight injustice and examine the materiality of nursing practice. In doing so, I hope to persuade readers not to be afraid of understanding and employing this critical tool in nursing research and scholarship. (shrink)

Journal Name: Apeiron Issue: Ahead of print.

Meaningful interactions with works of art are often absent from education. Across the country, art museums are intent on changing this situation. But to incorporate art viewing1 into an educational milieu that does not value art, art museum educators are constantly forced to justify the educational value of their programs. One common argument to substantiate the worth of art viewing is that it promotes critical thinking. In fact, several museums across the United States assert that the goal of their education (...) programs is precisely to foster critical thinking in students.2 These assertions are aligned with a growing body of research that proves that encounters with works of art can help develop skills.. (shrink)

The article is devoted to the decolonization of Ukrainian culture as an important factor of nation-building in the European perspective. At the same time, decolonization is a current trend in Western academic thought, which is embodied in social activism, in particular, in the wok movement and the culture of abolition. Postcolonial studies has become an intellectual battleground. These studies draw a new front line in the culture wars. Rethinking Western culture in light of its imperial expansionist past defines the goal (...) of decolonization. However, the tendency towards the politicization of vouk and the culture of cancellation. carries the risks of undermining the basic values of Western culture - freedom of thought and the rule of law, while the decolonization of Ukrainian culture has a different purpose. Unlike cultural decolonization in Western countries, cultural decolonization in Ukraine is aimed at legitimizing modern European values (Lisbon Agreement, 2007) by overcoming the «Russian-oriented» (Eurasian) tradition of thinking.Identifying the authentic contents of Ukrainian culture and refuting its imperial-Soviet interpretations is one of the main tasks of the decolonization of Ukrainian culture. The article offers a comparative analysis of Ukrainian and Western versions of cultural decolonization in order to avoid uncritical borrowings and ignoring the peculiarities of the Ukrainian context. The successful decolonization of Ukrainian culture requires the development of its 1) concept, 2) methods of theoretical substantiation, and 3) methods of practical implementation. The article states that the decolonization of Ukrainian culture becomes possible if its research strategies are deprived of colonial influences, which reveal indications of the imperial and Soviet scientific paradigm of social and humanitarian knowledge. The key concepts of the research are referring to the works of Nigel Giggar (2023), Douglas Murray (2022), Linda Martín Alcoff (2023), Jonh Darwin (2009), Kwasi Kwarteng (2013), Yaroslav Hrytsak (2022), Serhii Plokhii (2021, 2023), Timothy D. Snyder (2017, 2918) and others. (shrink)

. Heuristic is a central concept of Lakatos' philosophy both in his early works and in his later work, the methodology of scientific research programs. The term itself, however, went through significant change of meaning. In this paper I study this change and the ‘metaphysical’ commitments behind it. In order to do so, I turn to his mathematical heuristic elaborated in Proofs and Refutations. I aim to show the dialogical character of mathematical knowledge in his account, which can open a (...) door to hermeneutic studies of mathematical practice. (shrink)

Since the beginning of signed language research, the linguistic units have been divided into conventional, standard and fixed signs, all of which were considered as the core of the language, and iconic and productive signs, put at the edge of language. In the present paper, we will review different models proposed by signed language researchers over the years to describe the signed lexicon, showing how to overcome the hierarchical division between standard and productive lexicon. Drawing from the semiotic insights of (...) Peirce we proposed to look at signs as a triadic construction built on symbolic, iconic, and indexical features. In our model, the different iconic, symbolic, and indexical features of signs are seen as the three sides of the same triangle, detectable in the single linguistic sign. The key aspect is that the dominance of the feature will determine the different use of the linguistic unit, as we will show with examples from different discourse types. (shrink)