fictional names have been one of the most important and serious topics in the contemporary philosophy of language and metaphysics.several questions such as “do fictional names refer to any objects?” “are fictional characters existent objects?” have resulted in a considerable literature of philosophy. in this essay, we will follow two objectives. first we will describe and elaborate the ideas ...

a place-name or a toponym is a word used to indicate, denote or identify a geographic locality. place-names are formed in the course of history of a region and are affected by various linguistic, social, political and cultural events. toponymy is the taxonomic study of place-names, based on etymological, historical and geographical information. this paper first defines toponym and topnymy and i...

The essence of the definition «give-and-take raw materials» is investigated and own vision this category used by restaurant enterprises formed. scheme conducting transactions with materials obtained on give-and-take conditions at restaurants institutions given. peculiarities accounting process representation caused procurement materials, production semi-finished products home-produced dishes ar...

This paper evaluates the impact of a training voucher program on establishments’ investments in further training. The voucher program that was implemented in the German federal state of North Rhine-Westphalia increased training incentives for employees in small and medium-sized establishments by reducing training costs by 50%. The estimation is based on a quasi-experimental research design expl...

THE PURPOSE. With the help of data from smart electricity meters, an analysis profiles electrical loads commercial organizations that are part apartment buildings was carried out. The results obtained compared with their current standard values. New values specific for public premises considered: pharmacies, grocery and manufactured goods stores, catering establishments, office premises. METHOD...

Scientific research is aimed at studying the demand and consumer preferences in choosing type of fresh raw materials, processed fruit berry products based on them. In order to conduct a assessment, it necessary investigate consumers identify by what criteria they prefer buy consume products. A sociological survey was conducted then form properties berries stone fruits. The analysis showed that ...

Using an extensive set of establishment and individual data, we estimate the extent to which the variance of earnings among establishments increased in 1977-2002 and its contribution to the increased dispersion of US earnings among individuals. We find that more than 70 percent of the increase in the variance of earnings in this period occurred across establishments. More than two thirds of the...