METHODOLOGY OF PHILOSOPHICAL HERMENEUTICS IN THE SOCIAL SCIENCES

The purpose of the paper is to determine the key strategies for applying the methodology of philosophical hermeneutics in social sciences, which is realized in solving of the following tasks: 1)to determine theoretical conditions for the turn of philosophical hermeneutics towards applied social research; 2)to identify key concepts and techniques of philosophical hermeneutics, relevant to the measurement of actual social phenomena; 3) to outline the logic of application of the elements of philosophical hermeneutics within social science. Methodology of the research is formed by methods of immanent critique of philosophical discourse, adapted to the subject horizon of social studies. Scientific originality of the paper is expressed in the following statements: 1) the theoretical conditions for the applied turn of philosophical hermeneutics include the pragmatic critique of ontologization of the hermeneutic circle, that is, the reinterpretation of philosophical hermeneutics contrary to the key guidelines of its founders (M. Heidegger, H.-G. Gadamer); 2) key concepts and techniques of philosophical hermeneutics, relevant to the measurement of actual social phenomena, are the hermeneutic circle and self-understanding, hermeneutical reduction and destruction; 3) the logic of the applied use of the elements of philosophical hermeneutics in the context of social science involves correlation of the structure of the research with the hermeneutic structure of self-understanding, inherent in the subject under investigation. Conclusion: The study of the conditions of the applied turn of philosophical hermeneutics proved the fundamental importance of setting the problem of the synthesis of fundamental and applied science.The purpose of the paper is to determine the key strategies for applying the methodology of philosophical hermeneutics in social sciences, which is realized in solving of the following tasks: 1)to determine theoretical conditions for the turn of philosophical hermeneutics towards applied social research; 2)to identify key concepts and techniques of philosophical hermeneutics, relevant to the measurement of actual social phenomena; 3) to outline the logic of application of the elements of philosophical hermeneutics within social science. Methodology of the research is formed by methods of immanent critique of philosophical discourse, adapted to the subject horizon of social studies. Scientific originality of the paper is expressed in the following statements: 1) the theoretical conditions for the applied turn of philosophical hermeneutics include the pragmatic critique of ontologization of the hermeneutic circle, that is, the reinterpretation of philosophical hermeneutics contrary to the key guidelines of its founders (M. Heidegger, H.-G. Gadamer); 2) key concepts and techniques of philosophical hermeneutics, relevant to the measurement of actual social phenomena, are the hermeneutic circle and self-understanding, hermeneutical reduction and destruction; 3) the logic of the applied use of the elements of philosophical hermeneutics in the context of social science involves correlation of the structure of the research with the hermeneutic structure of self-understanding, inherent in the subject under investigation. Conclusion: The study of the conditions of the applied turn of philosophical hermeneutics proved the fundamental importance of setting the problem of the synthesis of fundamental and applied science

Project on modernization the technological line at the industrial enterprise

The purpose of the project was to ensure the economic efficiency of the project, related to minimizing the cost of innovations and maximizing the result

Hermeneutics as the Methodology of Interpretation of Languages and Texts of Extraterrestrial Intelligence

In the paper, the authors emphasized the growth of number of publications in the authoritative scientific journals in which the fact of existence of extraterrestrial intelligence is approved and the features of communication with it are considered as well. All incoming information, which may relate to manifestations of extraterrestrial intelligence, a candidate SETI signal, is evaluated according to the Rio scale. The authors proposed to call a candidate SETI signal, which had reached according to the Rio scale maximum assessment — the SETI signal. The SETI signal is the established and scientifically proved fact of receiving a fragment of the text or the text of extraterrestrial intelligence. To interpret the SETI signal, the authors proposed to use the possibilities of hermeneutics. In the paper, the authors answered two questions: “Is it appropriate to use hermeneutics to interpret the SETI signal?” and “Does hermeneutics have any ability to interpret the SETI signal?” The authors showed briefly how to use the hypothetico-deductive method, or in what way it is possible to carry out interpretation of the SETI signal in five steps using the example. As a basis, the authors used the ideas of Chrysostomos Mantzavinos

ЗАСТОСУВАННЯ СПРАВЕДЛИВОЇ ВАРТОСТІ В ОБЛІКУ, КОНТРОЛІ ТА ЗВІТНОСТІ УКРАЇНИ ВІДПОВІДНО ДО МІЖНАРОДНИХ СТАНДАРТІВ ФІНАНСОВОЇ ЗВІТНОСТІ

One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting practice. This type of measurement is currently the subject of heated debate in the accounting community. International Financial Reporting Standards proceed from the priority of the interests of users of financial statements and are essentially aimed at providing them with the most relevant and useful information. This message determines the logic of building standards. IFRS 13 «Fair Value Measurement» considers fair value measurements in a broad sense, concentrating on the definition of fair value and the principles for measuring it. The main problem arising in the process of applying the fair value estimate is the lack of a methodology for its calculation. The article reveals the factors that influence the process of determination fair value. An algorithm in the selection of fair value valuation methods for management accounting is proposed, which allows quickly and timely determine the real value of accounting items and financial reporting elements, as well as a hierarchy of sources of fair value, which is represented by three levels. Level I is distinguished by the lowest degree of subjectivity in the measurement of assets and liabilities, Level II is characterized by a greater degree of subjectivity in the measurement of assets and liabilities, Level III is associated with the greatest degree of subjectivity in the measurement of assets and liabilities. The choice and proper use of the fair value method requires a high level of qualification in the field of appraisal, in-depth knowledge of the asset being valued, a liability or business, as well as the wide application of professional judgment. Historical cost and fair value provide two different kinds of information, which are both useful to investors. A dual measurement and reporting model could be more effective for assessing the success of an investment. Financial statements are more reliable, the more adequately it reflects the financial situation and financial results of the company. It is very important in the preparation of financial statements to apply various methods of measurement of assets and liabilities that are relevant to the company at the moment. Both historical cost and fair value should be provided as only together they can deliver complete and useful information to investors.Одним із ключових і найбільш суперечливих положень бухгалтерського обліку та управлінського контролю є оцінка елементів фінансової звітності. Питання визначення справедливої вартості активів і зобов’язань є одним із найбільш актуальних у сучасній практиці бухгалтерського обліку. Цей вид оцінки є сьогодні предметом гострих дискусій у бухгалтерському співтоваристві. Міжнародні стандарти фінансової звітності виходять із пріоритету інтересів користувачів звітності та за своєю суттю спрямовані на надання їм найбільш актуальної та корисної інформації; цей посил визначає логіку побудови стандартів. МСФЗ 13 «Оцінка справедливої вартості» розглядає справедливу вартість у широкому сенсі, концентруючись на визначенні справедливої вартості і принципах її вимірювання. Основною проблемою, що виникає у процесі застосування оцінки справедливої вартості, є відсутність методики її розрахунку. Розкрито фактори, що впливають на процес установлення справедливої вартості. Запропоновано алгоритм у виборі методів оцінки за справедливою вартістю з метою управлінського обліку, що дозволяє швидко і своєчасно визначати реальну вартість об’єктів бухгалтерського обліку та елементів фінансової звітності, а також ієрархію джерел справедливої вартості, яка представлена трьома рівнями. Рівень I відрізняється найменшим ступенем суб’єктивності оцінки активів і зобов’язань, рівень II характеризується більшим ступенем суб’єктивності оцінки активів і зобов’язань, рівень III пов’язаний з найбільшим ступенем суб’єктивності оцінки активів і зобов’язань. Вибір і правильне використання методу оцінки справедливої вартості вимагають високого рівня кваліфікації щодо оцінки, глибоких знань про активи, зобов’язання або бізнес, що оцінюються, а також широкого застосування професійного судження. Історична вартість і справедлива вартість надають два різні види інформації, які корисні для інвесторів. Модель подвійного оцінювання та звітності може бути ефективнішою для оцінки успіху інвестицій. Фінансова звітність вірогідніша, що адекватніше вона відображає майновий стан і фінансові результати діяльності підприємства. Дуже важливо при складанні фінансової звітності застосовувати різні методи оцінки активів і зобов’язань, які є актуальними для підприємства на даний момент. Слід застосовувати як історичну, так і справедливу вартість, оскільки тільки разом вони можуть надати інвесторам повну і корисну інформацію

The role of edaphic and vegetation factors in structuring beta diversity of the soil macrofauna community of the Dnipro river arena terrace

The article presents the results of evaluation of the role of edaphic and vegetation factors on beta diversity of soil macrofauna by means of the MDM-approach. The multinomial diversity model (MDM) is a method for relating the Shannon diversity to ecological factors. The research was conducted in the ‘Dnipro-Orils’kiy’ Nature Reserve (Ukraine). The research polygon was laid in the forest within the Orlova ravine (48º31’13 “N, 34º48”15 “E). The study site comprises 1.0 ha of deciduous woodland bordered by an area of herbaceous cover within the ravine. In the soil of the studied polygon, 38 species of soil invertebrates were identified, which characterizes the gamma diversity. Alpha diversity, or the number of species on average at each sample point is 4.3. Beta diversity is 8.8. The principal component analysis of the edaphic parameters revealed four statistically significant principal components. For vegetation characteristics, six statistically significant principal components were identified. The sequential analysis of the effects shows that edaphic factors accounted for 20.9% (0.81 bit) of the available entropy (1.71–0.91). The largest decrease in the community entropy takes place under the action of the principal components 2 and 3 (0.06 bit and 0.05, respectively). A permutation test showed that these effects are statistically significant. In turn, 28.4% of the community β-diversity is attributable to vegetation factors. The greatest decrease in community entropy is related to the principal vegetation components 1, 3 and 4 (0.07, 0.05 and 0.04 bits, respectively). A permutation test indicated that this effect is statistically reliable. Geostatistical models substantially describe the varying effects on the beta-diversity of edaphic principal components 1 and 2, and the vegetation principal components 1 and 3. It was found that edaphic and plant factors play an important role in structuring the communities of soil macrofauna on the level of beta diversity. Community sensitivity to environmental factors varies in space and is spatially structured. For different environmental factors, specific spatial patterns of community sensitivity are allocated. Beta diversity may be due to the fact that the species of soil macrofauna communities also vary in the degree of sensitivity to various environmental factors. The species of soil microfauna are also divided according to their extent of sensitivity to different ecological factors. Key words: diversity, ecological factors, spatial patterns, variogram, Mattern model

Персоніфікований підхід до ведення пацієнток з місцево поширеним раком шийки матки

In this article, based on their own clinical experience (University Clinic of Odesa National Medical University) the authors proposed tactics with locally advanced cervical cancer patients, complicated by bleeding and, as a consequence, not the possibility of providing special treatment. We used non-invasive techniques such as laparoscopy and embolization of the internal iliac arteries, as a preparatory stage before a special treatment.В данной статье, основываясь на собственном клиническом опыте университетская клиника Одесского национального медицинского университета, предложено тактику ведения пациенток с местно распространенным раком шейки матки, осложненным кровотечением, и, как следствие, невозможностью предоставления специального лечения. Использовали такие малоинвазивные методики, как лапароскопия и эмболизация внутренних подвздошных артерий, как подготовительный этап перед специальным лечением.У даній статті, ґрунтуючись на власному клінічному досвіді (Університетська клініка Одеського національного медичного університету), запропоновано тактику ведення пацієнток з місцево поширеним раком шийки матки, ускладненим кровотечею, і, як наслідок, неможливістю надання спеціального лікування. Використовували такі малоінвазивні методики, як лапароскопія та емболізація внутрішніх клубових артерій, як підготовчий етап перед спеціальним лікуванням

Formation of Consumption Properties of Sweet Pepper (Capsicum Annuum L.) Sauce

The aim of the study is to form consumption properties of a green sweet pepper sauce with a balanced content of macro- and microelements. Due to the use of Xanthium strumarium and chitosan a new product has high organoleptic properties that attract a consumer and increase its competitiveness at the market.Sweet green pepper that relates to most valuable vegetable cultures as to food value and taste was chosen as a main component of a sauce. For giving it a necessary consistence and for decreasing a time of thermal processing, there was used chitosan. According to results of the conducted studies, it was established, that among studied types of chitosan, advantages as to forming a consistence belongs to food acid-soluble chitosan with particle sizes up to 0,5 mm in amount 0,5 %.For preserving the natural green color, pepper fruits were preliminarily processed in 1 % decoction of Xanthium strumarium at temperature 75ºС during 15 min. For increasing its food value, the recipe was added with spicy-aromatic vegetable raw materials: garlic, dill, parsley, celery.The sauce quality was formed by mathematical modeling using general criteria of optimization of organoleptic parameters. There were also determined specific criteria of optimization of the recipe composition taking into account their daily need. As a result of the conducted studies the composition of recipe components for the sauce was optimized: sweet pepper 80 %, garlic leaves – 5 %, parsley leaves,dill – 5 %, celery leaves – 5 %, salt – 1,5 %, sugar – 0,5 %, chitosan – 0,5 %.There were studied organoleptic parameters of the developed sauce, characterized by a pleasant bright-green color, homogenous paste-like consistence, pleasant taste and smell. The used stabilizing factors allowed to get the sauce with the increased content of essential factors of nutrition. They participate in the increase of protective forces of the organism, so allow to recommend them in prophylactic, child and dietary nutrition

The role of edaphic and vegetation factors in structuring beta diversity of the soil macrofauna community of the Dnipro river arena terrage

The article presents the results of evaluation of the role of edaphic and vegetation factors on beta diversity of soil macrofauna by means of the MDM-approach. The multinomial diversity model (MDM) is a method for relating the Shannon diversity to ecological factors. The research was conducted in the ‘Dnipro-Orils’kiy’ Nature Reserve (Ukraine). The research polygon was laid in the forest within the Orlova ravine (48º31’13 “N, 34º48”15 “E). The study site comprises 1.0 ha of deciduous woodland bordered by an area of herbaceous cover within the ravine. In the soil of the studied polygon, 38 species of soil invertebrates were identified, which characterizes the gamma diversity. Alpha diversity, or the number of species on average at each sample point is 4.3. Beta diversity is 8.8. The principal component analysis of the edaphic parameters revealed four statistically significant principal components. For vegetation characteristics, six statistically significant principal components were identified. The sequential analysis of the effects shows that edaphic factors accounted for 20.9% (0.81 bit) of the available entropy (1.71–0.91). The largest decrease in the community entropy takes place under the action of the principal components 2 and 3 (0.06 bit and 0.05, respectively). A permutation test showed that these effects are statistically significant. In turn, 28.4% of the community β-diversity is attributable to vegetation factors. The greatest decrease in community entropy is related to the principal vegetation components 1, 3 and 4 (0.07, 0.05 and 0.04 bits, respectively). A permutation test indicated that this effect is statistically reliable. Geostatistical models substantially describe the varying effects on the beta-diversity of edaphic principal components 1 and 2, and the vegetation principal components 1 and 3. It was found that edaphic and plant factors play an important role in structuring the communities of soil macrofauna on the level of beta diversity. Community sensitivity to environmental factors varies in space and is spatially structured. For different environmental factors, specific spatial patterns of community sensitivity are allocated. Beta diversity may be due to the fact that the species of soil macrofauna communities also vary in the degree of sensitivity to various environmental factors. The species of soil microfauna are also divided according to their extent of sensitivity to different ecological factors