Introduction. The condition of fixed assets and their rational management largely determine the competitiveness of an enterprise. Updating the production base is possible both at the expense of their own funds and at the expense of borrowed funds. When choosing sources of financing for renovating fixed assets, it is important to assess the impact of the chosen acquisition method on cash flows and the financial result of an enterprise. The purpose of the article is to assess the impact of the (...) chosen method of financing the acquisition of fixed assets on the company’s financial results and cash flow. Methods. Comparison, induction, analysis, synthesis, direct counting, the author’s methodology for assessing the impact of the source of renovation on the financial result of the enterprise and cash flow. Scientific novelty of the research. The authors propose an additional criterion for assessing the efficiency of managing fixed assets of an enterprise: choosing the most optimal method of acquisition, based on assessing its impact on the financial results of activities, and they also proposed to supplement the options for renovating the main environments using leases, since, depending on the economic situation, this option may have financial advantages over credit, loan and leasing. Results. The authors predict the influence of the method of financing the acquisition of fixed assets (credit, leasing, rent, own funds) on the financial result of an enterprise and cash flows; develop the general approaches to the method of choosing the optimal source of financing for the renovation of fixed assets. Conclusions. The acquisition of ownership of fixed-capital assets is not always advisable. The article shows that not only credit or leasing operations, but also rent are comparable in efficiency. When choosing a source of financing for renovating fixed assets, it is necessary to compare the costs of acquiring property and their distribution by periods, to analyze the impact of the method of acquiring them on the financial result of the enterprise and cash flow. (shrink)

This paper examines the role of reason in Shepherd's account of acquiring knowledge of the external world via first principles. Reason is important, but does not have a foundational role. Certain principles enable us to draw the required inferences for acquiring knowledge of the external world. These principles are basic, foundational and, more importantly, self‐evident and thus justified in other ways than by demonstration. Justificatory demonstrations of these principles are neither required, nor possible. By drawing on textual and contextual evidence, (...) I will show that Shepherd should have said that we know the first principles of any science, in general, and that “everything which begins to exist must have a cause”, in particular, via intuition, not via reason. Reasoning about such principles can help their self‐evidence shine through in certain cases; their justification, and our being justified in believing them, does not come from this reasoning, however. (shrink)

Charles Taber and Milton Lodge provide compelling evidence that people's minds may be closed to information that is inconsistent with their prior beliefs. This type of inconsistency has often been termed ?irrational.? However, recent research suggests that being open or closed minded is not an unchanging variable but depends on one's goals, including one's need for closure, which vary from person to person and situation to situation. In this vein, as Taber and Lodge suggest, those who have more political information (...) may, after having been open minded enough to acquire the information, become closed minded by virtue of having acquired it. At the same time, being more open minded to inaccurate information might lead one in the wrong direction; hence, open mindedness does not necessarily enhance the accuracy of one's judgments or the quality of one's decisions. We may need to rethink the concept of an enlightened, well-informed electorate, to the extent that it assumes the unqualified benefits of open mindedness. (shrink)

Avoiding severe impacts from anthropogenic climate change requires not only substantial reductions in greenhouse gas emissions but also further implementation of adaptation measures. In many regions with smallholder farming systems adaptation can help ensure food security despite significantly changing climatic conditions. However, the space for adaptation measures has limits. In this paper, we investigate hard and soft adaptation limits and discuss their relevance to food security in smallholder farming food systems. We argue that soft adaptation limits can be defined by (...) sufficiency levels of justice like basic needs, capabilities, human rights or levels of well-being. Depending on social, cultural, political and economic conditions different communities realize different sufficiency levels of justice. Furthermore, as normative claims of justice, these sufficiency levels not only allow the social, cultural and political and economic conditions of social systems to be described but also define entitlements. We show that for smallholder farming systems with low social and economic standards these entitlements might mean that soft adaptation limits can define entitlements to social and economic improvements despite transformational adaptation to changing climatic conditions. (shrink)

The paper is concerned with explaining some of the principal theoretical developments in elementary particle physics and discussing the associated methodological problems both in respect of heuristics and appraisal. Particular reference is made to relativistic quantum field theory, renormalization, Feynman diagram techniques, the analytic S-matrix and the Chew — Frautschi bootstrap.

Panpsychism is the view that all things are associated with consciousness. Panpsychism has a number of significant theoretical implications, with respect to the mind–body problem and other problems in metaphysics. Here I will consider one of its potential practical or ethical implications; specifically, whether, if panpsychism is true, it follows that 'we are all one', in a sense that implies that egoism (understood as bias towards what we normally take to constitute the self or ego) is not only immoral but (...) fundamentally irrational (or imprudent). (shrink)

The purpose of this note is to examine the notion of obligations to future generations, a notion that finds increasing use in discussions of social policies and programs, particularly as concerns population distribution and control and environment control. Thus, it may be claimed, the solution of problems in these areas is not merely a matter of enhancing our own good, improving our own conditions of life, but is also a matter of discharging an obligation to future generations.

Our research is based on a rather large "library" of various works by M. Drahomanov, which contains his views on religion. Among them: Paradise and Progress, From the History of Relations Between Church and State in Western Europe, Faith and Public Affairs, Fight for Spiritual Power and Freedom of Conscience in the 16th - 17th Centuries,, "Church and State in the Roman Empire", "The Status and Tasks of the Science of Ancient History," "Evangelical Faith in Old England," "Populism and Popular (...) Progress in Austrian Rus, Austrian-Russian Remembrance," "Pious The Legend of the Bulgarians "," The Issues of Religious Freedom in Russia, "" On the Brotherhood of the Baptist or the Baptist in Ukraine, "" The Foreword, " Shevchenko, Ukrainianophiles and Socialism "," Wonderful thoughts about the Ukrainian national affair "," Zazdri gods "," Slavic variants of one Gospel legend "," Resurrection of Christ ", etc. (shrink)

(2010). The Complexities of Teaching the Complex: Examining How Future Educators Construct Understandings of Sociocultural Knowledge and Schooling. Educational Studies: Vol. 46, No. 1, pp. 91-115.

Objective: The field of clinical ethics is relatively new and expanding. Best practices in clinical ethics against which one can benchmark performance have not been clearly articulated. The first step in developing benchmarks of clinical ethics services is to identify and understand current practices.Design and setting: Using a retrospective case study approach, the structure, activities, and resources of nine clinical ethics services in a large metropolitan centre are described, compared, and contrasted.Results: The data yielded a unique and detailed account of (...) the nature and scope of clinical ethics services across a spectrum of facilities. General themes emerged in four areas—variability, visibility, accountability, and complexity. There was a high degree of variability in the structures, activities, and resources across the clinical ethics services. Increasing visibility was identified as a significant challenge within organisations and externally. Although each service had a formal system for maintaining accountability and measuring performance, differences in the type, frequency, and content of reporting impacted service delivery. One of the most salient findings was the complexity inherent in the provision of clinical ethics services, which requires of clinical ethicists a broad and varied skill set and knowledge base. Benchmarks including the average number of consults/ethicist per year and the hospital beds/ethicist ratio are presented.Conclusion: The findings will be of interest to clinical ethicists locally, nationally, and internationally as they provide a preliminary framework from which further benchmarking measures and best practices in clinical ethics can be identified, developed, and evaluated. (shrink)