The purpose of the study is to research intermediary transactions in the oil and gas producing industries and present them based on the results of the internal audit. In accordance with this goal, the article discusses and analyzes the theoretical aspects of accounting and methods of conducting an internal audit of settlements for intermediary transactions in oil companies. Attention is focused on the fact that intermediary operations are important in regulating the mechanism of market relations of both manufacturing companies and (...) purchasing companies. The article analyzes the current methodological guidelines of oil companies on the accounting of intermediary operations and the rules for conducting internal audits. As a result, shortcomings in the accounting of intermediary operations were identified and methodological recommendations for their improvement were presented, confirming the scientific novelty of the study. (shrink)

The purpose of this article is to present some reflections on the problems and solutions concerning the lexical meaning determination. First, to determine the meaning of the words it is specified the status of conceptual layer in the semiotic triangle. According to the German linguist Jost Trier, it is emphasized that semantic changes concern not only the individual words but the whole lexical field to which they belong, and thus the entire vocabulary. Thus, the meaning of a word is a (...) part of the language content and each language evaluates and organizes the reality according to its own laws. Some examples compare the organization of the language content in different languages. It is necessary to study the lexical meaning in relation with the language content. (shrink)

Focusing on the controversial birth control pills Yaz and Yasmin, this article explores how debates about the safety of these drugs have materialized in risk evaluations and the management of technological risk. Drawing on in-depth interviews with stakeholders and content analysis of legal, medical, and regulatory documents, I highlight how professional contraceptive risk assessment is characterized by systemic uncertainty and doubt, resulting in increased responsibility for users themselves to manage the drugs’ potentially increased risks of venous thromboembolism. The analysis centers (...) on three key areas in the assessment process that denote disagreement: risk measurement in postmarket surveillance data, the distinctiveness of the drugs’ benefits when compared to other contraceptive technologies, and the weighing of the risks and benefits against each other. While professionals negotiate uncertainty both in epidemiological research and in clinical practice, users are constructed as agents who should manage risk individually. Such processes are underlined by a diffusion of responsibility in the systemic management of contraceptive risk. This article suggests, more broadly, that medical technologies can be conceptualized as artifacts that are instrumental in the dispersion of risks. (shrink)

The purpose of the study is to determine the relationship between the economic well-being of countries and their openness to external markets. The scientific novelty consists in the comparison of two groups of countries with different characteristics and identifying specific patterns of the impact of selected macroeconomic factors on GDP. The article presents an econometric analysis and contains regression equations for each state. Interpretation of the coefficients of the derived models makes it possible to estimate changes in GDP with the (...) change of indicators. As a result, it was revealed that export is the most stable and strongly influencing the economy of all countries macroeconomic factor, and the strength of influence depends on the level of development of the country. The stability of GDP in developing countries is largely achieved through the regulation of internal factors, and in developed countries through exports regulation. (shrink)

Through her reading of Euripides'Bacchae, Colridge's "Christabel," de Sade'sPhilosophy in the Bedroom, and Hitchcock'sPsycho author Alina M. Luna finds precedent for a destructive impulse lurking beneath the maternal gaze.

Analogy (Latin: proportio) is the epistemological principle par excellence for the ancient world. Plato calls it the "most beautiful bond" that holds the cosmos together. For Aristoteles, analogies between different species and genera should enable a better understanding of structural features in biology. The most powerful relationship, however, is the one known as Pros-hen, which forms the basis of all being-analogy teachings in the Middle Ages. In the 20th century, analogical thinking finds its way into phenomenology and psychoanalysis. This volume (...) presents analogy starting from antiquity through the Middle Ages and modern times and explores its potential in the context of contemporary philosophical discussions. With contributions by Prof. Dr. Damir Barbarić, Dr. Marcel Bodea, Prof. Dr. Johannes Brachtendorf, Dr. Elenio Cicchini, Prof. Dr. Virgil Ciomoș, Prof. Dr. Ion Copoeru, Dr. Nicoletta Di Vita, Prof. Dr. Karen Gloy, Prof. Dr. Michael Heidelberger, Dietmar Koch, Dr. Dalia Nassar, Dr. Alina Noveanu, Dr. Manuel Schölles, Dr. Simon Schüz and Dr. Niels Weidtmann. (shrink)

Comment on Alfandre et al, "Between Usual and Crisis Phases of a Public Health Emergency: The Mediating Role of Contingency Measures".

This article reconsiders Paul Ricœur’s political philosophical writings on the task of decolonization and European responsibility in light of a horizon of intercultural dialogue. Departing from the exchange between Ricœur and his former student Enrique Dussel, it discusses the Ricœurian critique of modernity. After giving some background on Ricœur’s reflections on decolonization, it will clarify what Ricœur calls the “crisis of the concrete universal in the thinking and in the historical experience of Western Europe,” and what role cultural difference has (...) in this crisis. Considering Ricœur’s explicitly European perspective, this will lead us to a critical discussion on the envisioned possibility of a world-historical subject. Finally, I will discuss the role of European self-reflection in relation to a horizon of intercultural dialogue and narration from a post-/decolonial perspective. (shrink)

_Nauman Faizi’s _God, Science, and the Self (2021)_ is a powerful and philosophically robust exploration of Muhammad Iqbal’s masterpiece _Reconstruction of Religious Thought in Islam_. In this book, Faizi’s reading of Iqbal takes an analytic approach. He argues that Iqbal uses two distinct epistemic tendencies, which he terms “Representational” and “Pragmatic.” In tracing these tendencies, Faizi posits that Iqbal’s pragmatic tendency serves as a correction for his representational tendency, that the presence of both tendencies causes confusions in Iqbal’s work, and (...) that these are understandable and expected markers of Iqbal writing within epistemological conflict. Faizi’s analytical approach helps explicate Iqbal’s arguments but appears to be in tension with _Reconstruction’s_ non-analytical methodology. _. (shrink)

Civil activism in the field of science is one of the most crucial issues and the key factor of autonomy of science. Herewith, the position of universities and other scientific institutions is vulnerable and hinges upon state and private financing. Science finds itself between two unattractive and doubtful prospects of developing in either bureaucratic or corporate (in the business sense) way, which leads to the abridgement of basic academic freedoms. Setting the problem of professional expertise and mediation is highly important (...) for the definition of borders and consolidation of the position of science. (shrink)

The fundamental—from the philosophy of science point of view—question of the growth of scientific knowledge implicates epistemological investigations of the creation context in science. In the paper I am arguing this thesis.

The aim of this study is twofold. Firstly, it intends to highlight the value of constructivist insights for religious studies by showing that various forms of approach to issues related to religion are mere constructs. In contrast to this viewpoint, the discipline of religious studies had traditionally sought a higher degree of objectivity in the scientific reflection of religious topics, but that has been a fraught path. Secondly, the example it refers to is worthy in itself. The reception of Judaism (...) in contemporary China is not only an under-investigated topic endowed with a great potential to reveal to what extent the Chinese ordinary man as well as the academic succeed to understand Western thought and to differentiate among the varied cultural traditions generally subsumed by them under the notion Western, but it also shows that the constructivist approaches preserve their validity in non-European contexts as well. Judaism’s reception in contemporary China will be pursued on four different levels: popular literature, fake books, articles in the Christian Chinese media and academic productions. The four categories of texts represent four different degrees of comprehension of the object of study, primarily offering information about the worldviews of the authors of the texts. The process of reception of thought is regarded as a form of encounter where the active part is striving to get out of its own mindset and move towards the other. (shrink)

Multi-word formation processes in Portuguese comprise root-compounding (e.g., toxicodependente ‘drug addict’, agridoce ‘sour sweet’), word-compounding (e.g., barco-casa ‘houseboat’, guarda-roupa ‘wardrobe’, cantora-atriz ‘singer/actress’), and blending (e.g., cartomente ‘lying fortune teller’ < cartomante ‘fortune teller’ + mente ‘he/she lies’, tristemunho ‘sad testimony’ < triste ‘sad’ + testemunho ‘testimony’, cantautor ‘singer and composer’ < cantor singer + autor ‘composer’). Compound structures have been quite thoroughly described by several authors (e.g., Villalva & Gonçalves 2015), whereas blending has garnered some controversial and even contradictory analyses. (...) Some authors claim that blends and compounds have similar structures, while others consider that they have completely different structures (e.g., Gries 2004b, Minussi & Nóbrega 2014). This paper focuses on the description and analysis of an annotated corpus of Portuguese blends, and on the presentation of experimental evidence that aims to assess the knowledge of these words by native young adult European and Brazilian Portuguese speakers.The first section is devoted to the presentation of Portuguese blends, namely regarding the status of their constituents and their linear relationships, grammatical structure, and the phonetic/prosodic relationship that holds between the blends and their base words. The second section focuses on the description of the Portuguese blend corpus. Although new coinages make this a never-ending work in progress, it is presently formed by (circa) 300 blends, collected in a variety of sources, from literary texts to political and social commenting, advertising, or even individual ad hoc instances. The information gathered in the corpus comprehends all the features considered in the analysis of the blends, presented in section 1, and it also provides data on attestation and frequency. The third section presents an analysis of a sub-corpus (184 forms), related to their linear structure, grammatical and prosodic relationships, and a cross-analysis that suggests that there is a strong link between headedness and cliphood. Finally, the fourth section offers a brief presentation of experimental work that suggests that clips facilitate the processing of blends, since the clipped word is more frequently used in replies to a familiarity test, and the same happens with reaction time values obtained in a lexical decision test. (shrink)

A performance appraisal system forms an integral part of any developed management concept. The efficiency of such an appraisal system is fostered in institutions which prioritise quality and continuous improvement, and where innovationfriendly actions are joined by those that build confidence. An efficient appraisal system is characterised as follows: it is systemic in character, regular, universal, flexible, concrete, transparent and simple in application. When implementing a modern appraisal system, care should be taken to adhere to ethically sound principles such as (...) fairness, objectivity, goodness and truthfulness. (shrink)

Background: Athletics is one of the most suitable and appreciated means of achieving the objectives of physical education in primary education, as it is a discipline that develops physical abilities and coordination. The "school of athletics," with its three main subdivisions—running, jumping, and throwing—is present at all levels of education. Their importance is particularly significant in the early school years when pupils learn the basic mechanisms specific to athletic events. The objective of this study is to apply the postmodern concept (...) of IAAF Kids’ Athletics in physical education lessons to determine the extent to which it contributes to improving children's performance in running, jumping, or throwing skills. Results: The research was conducted during physical education classes in the primary cycle between March 2023 and June 2024. The study involved 80 primary school pupils. All participating student groups underwent both an initial and a final assessment using selected IAAF Kids’ Athletics tests. The final results of the experimental groups demonstrated the effectiveness of applying the IAAF Kids’ Athletics teaching concept. The progress recorded by these groups was significantly higher than that of the control groups. Conclusions: The hypothesis that "the progress achieved by pupils in primary school physical education lessons could be significantly greater through the implementation of the IAAF Kids’ Athletics concept in classes" was confirmed. The study was validated both by the pupils’ concrete results and by the statistical interpretation of the data. (shrink)

Much of modern technology critique inherits Heidegger’s ontico-ontological distinction. In this paper, following Stiegler’s linking of the ontic to the transgenerational, I argue that Heidegger leaves the materiality of technics as a potential site for difference in the wake. Put differently, Heidegger “declines the gift of the ontic,” instead constructing an order of an imagined Graeco-German inheritance—a culturally and linguistically specific “saving-power” against the ills of modern technology. Through Derrida’s inheritance of Heidegger’s work—marked by a different language and positionality—I reconsider (...) ontico-ontological difference as an opening to a co-constitutive productivity of world and thing, where the passing on of mnemonic inheritance features multiplicities of languages and cultural techniques that preempt Heidegger’s “Graeco-German monolingualism.” This calls for a central positioning of the politics of memory and inheritance within modern technology critique, thereby attending both to the material realities as well as the cultural differences of technics. (shrink)

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This probing study of melancholy invites readers to view "depression" genealogically through the history of its interpretation. It plumbs interior depths where psychology, theology, philosophy, and literary creation intersect. Therapies proposed for the dark mood have included work, prayer, care of the self, and deepening awareness of its indispensable role in the development of consciousness of oneself and God. Reflecting on these historical responses and cures can prompt a personal exploration, making this a practical manual for self-knowing and self-transcending, a (...) philosophical "guide for the depressed.". (shrink)

The article substantiates the need for the creation of local integrated social services in the system of social protection of the population. The paper studies the essence of the organization of work on the principle of "single window" and field work "social mobile office".

The status of scientific theory is determined by a philosophical conception of science. The article seeks to present the different status of scientific theory in a comparative analysis of philosophical conceptions of science (inductivism, hypothetism, paradigmatism and intuitionistic conception of science).

The article describes the basic elements of an ethical infrastructure that manifest themselves as mechanisms regulating the relationship between public servants and the public, being the part of professional activities. Ethics for public servants is defined as the system of regulations of conduct, procedure and rules, and relationships and principles of public-service relationship that is most appropriate set of deeply understood and concretized norms of morality inherent in this society. According to the authors, the main problem of a civil servant (...) professional ethics is the fact that its activities must meet not only the Constitution of Ukraine and current legislation, but also moral principles and norms. (shrink)

In the context of the new paradigms of the knowledge-based economy, education and the quality of the educational system is becoming one of the strongest factors of influence. Decisions regarding the financing of education have a particular impact on the level of expenditure in the pre-university system and on the organization of the system of study courses. Furthermore, they are closely linked to the economics and accounting of pre-university education institutions. The existence or lack of material resources can greatly influence (...) the teaching activity process and implicitly the results achieved by the system. This paper aims to examine the consequences of certain decisions regarding funding in education, student achievement in pre-university education using data on government spending in the world relative to a single student, the level of salaries in secondary education and the number of students per teacher and the student's test scores. The authors chose the quantitative research methodology using the multiple linear regression model with dependent and independent variables to test the extent to which certain parameters of the funding process can influence the results achieved by students in standardized tests. The research results show that decisions regarding the financing of education in terms of salaries and the level of funding based on the standard cost per student have a direct impact on the achievements of the students and also, on the scores achieved by students. (shrink)

This article presents J. Srzednicki’s epistemological conception and confronts it generally with contemporary versions of epistemological relativism.

One of Heidegger’s main interests in Heraclitus’ concept of Λόγοζ regards the phenomenon of corresponding (Entsprechen). While λέγειν is interpreted as an obedient joining (Fügen), harvesting (Lesen), gathering (Sammeln, Versammeln) and lying-before (Vorliegen lassen), the movement of essential thinking picks up the idea of corresponding (όμολογεἴν) to a subtle ‘claim’ (Anspruch) of being throughout appearance (εἴδοζ Anblick) which addresses i. e. calls for being put into words. The λέγειν of human Λόγοζ can thus become (at times) the same with the (...) one Aôyoç of being while the act o f corresponding holds being and thinking together. “Truth” can lie before in λέγειν, but only for the one listening attentively to what is spoken and so by hearing (Vernehmen) what is not spoken (out loud) in the spoken word. It is to this dimension of concealment (Verborgenheit), that speech still belongs to, even as result of an essential thinking that gathers and brings into presence: The brightness of essential thinking seems to owe itself to this darkness crossed by the fire of lightning. άλήθεια can thus be conceived in the Greek context of a special concept of ‘emerging into the light of φύσιζ‘, which also corresponds to the revealing movement of inceptually unfolding Λόγοζ in the gathering true human Xôyoç. Far from being able to dispose of being as knowledge remains a movement between the concealed toward unconcealment, essential thinking stays indepted to something “never-submerging” as (φύσιζ and the salvaging event of gathering into one Λόγοζ. To be freed from metaphysical for the inceptual thinking means learning to listen to how the essence of φύσιζ and άλήθεια address as the one Λόγοζ and to correspond to it, insofar as clearing is always carried by it i. e. can never remain permanently concealed from it. The present contribution follows the train of thought summarized here in brief through Heidegger’s confrontation with Heraclitus. (shrink)

The essay examines the Underground Man's ambivalent position in Dostoevskij's hierarchy of values in light of the Nietzschean concept of ressentiment To elucidate the problem of free will in Notes from Underground, I propose to supplement Nietzsche's theory with the concept of ressentiment as developed by Max Scheler, whose endorsement of Christian love as a means of overcoming ressentiment suggests an affinity with Dostoevskij's own deeply religious worldview. With the help of Schelerian phenomenology, I read the novel as an early (...) statement of the problem of Christian freedom in Dostoevskij's oeuvre. Like the "Pro and Contra" section of The Brothers Karamazov, Notes from Underground turns our attention to the "costs" of the Christian ideal: in a world exposed to the ultimate horizon of desire through Christ, those lacking the serenity of faith may be doomed to the merciless torment of ressentiment. (shrink)

The paper considers three main models of temporal consciousness proposed in grappling with the “paradox of temporal awareness”. They are based on the notion that there is a basic element of perception in the form of some “mental frame” or “apparent present” which, while effective for describing some perceptual features, does not fully reflect our phenomenal experience. It is argued that a two-level model based on the separation of the “specious present” and “current present” is best correlated with higher-order theories (...) of consciousness and should act as a basis for further development of the temporal model of consciousness. (shrink)