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Bartoli, Lorenzo y Paolo Viti. "Leonardo Bruni e Firenze: studi sulle lettere pubbliche e private". Italica 71, n.º 3 (1994): 411. http://dx.doi.org/10.2307/480112.
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Colombi, Martina. "«Une des figures les plus originales de Milan»: l’antiquario Giuseppe Baslini (1817-1887)". ACME 74, n.º 2 (14 de septiembre de 2022): 95–121. http://dx.doi.org/10.54103/2282-0035/18663.
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L’articolo si propone di indagare le numerose sfaccettature di un personaggio cruciale per il mercato dell’arte europeo del XIX secolo, a cui gli studi non hanno ancora rivolto la dovuta attenzione: l’antiquario Giuseppe Baslini. Ricordato dai contemporanei per l’eccezionale talento da connoisseur e la spregiudicata astuzia negli affari, Baslini fu probabilmente il più importante mercante milanese del secondo Ottocento. La sua bottega in via Montenapoleone 11 divenne riferimento e luogo di richiamo per restauratori, collezionisti e travelling agents di tutta Europa. Fu consulente e fornitore delle collezioni milanesi Poldi Pezzoli e Bagatti Valsecchi, che beneficiarono della poliedricità dei suoi interessi, ma anche della National Gallery di Londra e della Gemäldegalerie di Berlino. Il suo «perfido commercio», come pure il ruolo di mediatore presso gallerie e collezioni private, sono documentati dalle lettere di Giovanni Morelli e Austen Henry Layard, dai taccuini di viaggio di Charles Eastlake e Otto Mündler e dall’autobiografia di Wilhelm von Bode. La restituzione delle vicende biografiche e professionali dell’antiquario, attraverso lo studio di documenti d’archivio inediti, lettere, fatture e cataloghi d’asta, ha rivelato una personalità intrigante e controversa, importante tramite per ricostruire relazioni e provenienze collezionistiche sino a oggi ignote.
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Barausse, Alberto y Rossella Andreassi. "Le scritture professionali di Amelia Andreassi: gli ego-documenti di una insegnante italiana del Novecento". Cadernos de História da Educação 20 (20 de septiembre de 2021): e048. http://dx.doi.org/10.14393/che-v20-2021-48.
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Il contributo intende prendere in esame il valore euristico dell’archivio personale di Amelia Andreassi, maestra e poi direttrice di scuole materne private e pubbliche di Bari, importante città dell’Italia meridionale, nel corso del Novecento. La collezione, composta di libri, certificazioni, lettere e materiali didattici, fra cui i quaderni sui quali annotava personali riflessioni sulle pratiche didattiche e ludiche svolte in classe, costituiscono parte del fondo archivistico personale custodito presso il Centro di documentazione e ricerca sulla storia delle istituzioni scolastiche, del libro scolastico e della letteratura per l’infanzia (Ce.S.I.S.) dell’Università del Molise, tra le cui finalità sono previsti il recupero, la conservazione e la valorizzazione degli archivi personali degli insegnanti. Tali fondi permettono una analisi dettagliata della funzione degli scritti personali (egodocumenti) di tipo professionale. Insieme all’uso delle categorie interpretative offerte dalla storia delle culture scolastiche nella analisi si intendono raccogliere le suggestioni proposte dalla storia della memoria scolastica.
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Mehrotra, Raja Ram. "English in private letters in India". English Today 18, n.º 4 (16 de septiembre de 2002): 39–44. http://dx.doi.org/10.1017/s0266078402004066.
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Some aspects of a corpus of personal correspondence.English as used in business letters, job applications and different types of bureaucratic communication in India has become more or less standardized and is not much different from the language of similar letters written elsewhere in the English-speaking world. But this is not the case with private letters, which are intimate, informal and often lax. Since a personal letter is written to a friend, spouse or relative, the writer comes out with his/her ‘real self’ in the use of language. It may therefore be taken as an authentic indication of the extent to which one is proficient in English and also the extent to which nativised features of English in this specific genre are attributable to native socio-cultural factors.
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Stangret, Paweł. "Tadeusz Kantor’s Letters to the Foksal Gallery". Tekstualia 2, n.º 69 (17 de agosto de 2022): 77–85. http://dx.doi.org/10.5604/01.3001.0015.9732.
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This article discusses Tadeusz Kantor’s letters to the Foksal Gallery in Warsaw (mainly to Wiesław Borowski) from the years 1961–1979 with the aim to explore the interconnections between Kantor’s private concerns artistic categories. Kantor used his private notes as works of art, and his letters show different functions that he attributed to epistolography. The texts under discussion belong to different genres, and range from private telegrams to the happening (The Letter).
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Neji, Mohamed y Paul M. Love. "From Djerba to Warjalān". Journal of Islamic Manuscripts 12, n.º 1 (21 de enero de 2021): 62–76. http://dx.doi.org/10.1163/1878464x-01201005.
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Abstract This article focuses on letters in private Ibadi libraries and their importance for understanding the primary means of communication among Ibadi communities in the premodern Maghrib. Using the example of a letter from the 7th/13th-century Ibadi Shaykh Abū ʿAbdallāh al-Ṣidghiyānī from the island of Djerba (Tunisia) to the Ibadis of Warjalān (Algeria), it seeks to highlight the importance of the archive of unedited Ibadi manuscript letters. This corpus of correspondences has not received the care and maintenance it merits because these letters do not belong to a recognized volume or book and are today located in private libraries unavailable to the public. The article also uses the example of al-Ṣidghiyānī’s letter to emphasize the importance of the manuscript letters and their role in maintaining intellectual ties among the Ibadi cities of the Maghrib. This brief article consists of two parts. The first part offers a general presentation of the archive where the letter is today held: the El Barounia Library in Djerba, Tunisia. The second part presents the manuscript and its author in their historical context.
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Tsuji, Manabu. "Persönliche Korrespondenz des Paulus: Zur Strategie der Pastoralbriefe als Pseudepigrapha". New Testament Studies 56, n.º 2 (4 de marzo de 2010): 253–72. http://dx.doi.org/10.1017/s0028688509990270.
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The three Pastoral letters present themselves as Paul's personal correspondence, but their contents would fit better the genre of a community letter. The pseudonymous author has forged them as personal letters from ‘Paul’, because he had to reckon with his readers' critique concerning their authenticity, above all with critical scrutiny directed at possible contradictions in their circumstances of origin. Through the genre of a private letter he has attempted to concoct previously unknown letter-situations, and to make understandable the late discovery of the letters. At the same time, through the construction of three letters he has made a claim for general validity in respect of geography and time, so as to spread the ‘right meaning’ of the statements in theCorpus Paulinum.
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Franzina, Pietro. "La concessione di una <i>freezing injunction</i> non preclude la riconoscibilità in Italia della successiva sentenza di merito resa nel medesimo giudizio". marzo-aprile, n.º 2 (7 de abril de 2022): 356–65. http://dx.doi.org/10.35948/1590-5586/2022.94.
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Tesi L’art. 64, lettere b) e g) della L. 31 maggio 1995, n. 218 di riforma del sistema italiano di diritto internazionale privato deve essere interpretato nel senso che non può dirsi integrata una violazione dei diritti essenziali della difesa e delle garanzie ascrivibili all’ordine pubblico processuale italiano, idonea a giustificare il diniego del riconoscimento di una sentenza straniera, per il solo fatto che la sentenza in questione sia stata resa all’esito di un procedimento nel corso del quale il debitore della sentenza è stato il destinatario di un provvedimento cautelare in personam, concesso inaudita altera parte, secondo il modello della freezing injunction inglese. Il riconoscimento di una sentenza straniera preceduta da un provvedimento cautelare può essere negato in forza delle disposizioni citate solo quando l’emanazione di detto provvedimento abbia comportato una violazione delle garanzie processuali fondamentali tale da tradursi, per la sua rilevante incidenza, in una lesione del diritto di difesa rispetto all’intero processo. The author’s view According to Article 64, literae b) and g) of the Law of 31 May 1995, No 218 (Reform of the Italian system of private international law), a foreign judgment is not eligible for recognition in Italy if the right to a fair trial was violated in the proceedings before the court of origin, and if recognition would contravene public policy, including procedural public policy. A judgment cannot be denied recognition on the above grounds merely because the court of origin granted, in the course of the same proceedings, a worldwide freezing injunction, as known under English law. In fact, recognition of the judgment could only be denied if it were established that, by granting the interim measure in question, the procedural rights of the party concerned were violated in such a serious way as to undermine the fairness of the proceedings considered as a whole.
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S. Prtija, Slobodanka. "ANCIENT EPISTOLOGRAPHY: THE DEVELOPMENT OF LETTER-WRITING IN GREECE". Филолог – часопис за језик књижевност и културу 13, n.º 25 (30 de junio de 2022): 189–202. http://dx.doi.org/10.21618/fil2225189p.
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The development of ancient epistolography could be associated with the very development of literacy in Greece. Apart from its original function, to transfer a notice to a distant person, the letter has expanded its realm over time. Trough an overview of the letters preserved in the Greek language area and in the works of Greek authors, we can see various functions the letter assumed – both in everyday life and in literature. Numerous accounts and fragments of letters, from short business notice on lead tablets to private letters written on papyrus, which served as a means for preserving familiar or friendly relationships, point to a great popularity of the letter in ancient times. Given the flexibility of its form and the possibility of its usage on a number of occasions, whether public or private, both by the educated and by the uneducated, we notice that the epistolary form, as a means of communication, soon became firmly rooted in the Greek cultural area. The paper aims at highlighting the very beginning of developing the form of letter in Greece, its basic elements and characteristics, as well as the terms used for it in the Greek language.
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Wu, Yewei y Bofu Zhang. "Can securities supervision reduce corporate tax avoidance?" PLOS ONE 17, n.º 7 (21 de julio de 2022): e0270883. http://dx.doi.org/10.1371/journal.pone.0270883.
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Based on the special stock exchange comment letter system in China, this paper explores the relationship between the exchange tax-related comment letters and corporate tax avoidance behavior from the standpoint of securities regulation. We document that firms that engage in more aggressive tax avoidance are more likely to receive a tax-related exchange comment letter. Also, relative to firms receiving a non-tax-related comment letter, firms receiving a tax-related comment letter reduce their tax avoidance behaviors in subsequent years. Further study shows that the more the number of questions and the greater the level of detail in the comment letter, the stronger the effect of tax-related comment letters on corporate tax avoidance. After examining the sample with different degrees of political connection, we find that tax-related comment letters inhibit tax avoidance among state-owned enterprises and private enterprises with close political connections. Finally, the monitoring effect of comment letters on corporate tax avoidance is more pronounced in regions where tax administration is weak, suggesting that the comment letter system can be used as a complementary mechanism for tax administration.
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Kjærgaard, Anne, Gitte Gravengaard, Sine Hjuler y Camilla Dindler. "Tænke højt-protokoller. En metode til at undersøge modtageres tekstforståelse og -oplevelse". NyS, Nydanske Sprogstudier, n.º 54 (28 de mayo de 2018): 94–128. http://dx.doi.org/10.7146/nys.v1i54.101129.
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Hvordan reagerer læsere på kommunikationsprodukter fra offentligere institutioner og private virksomheder? Hvordan og hvor godt forstår de kommunikationsprodukterne, og hvordan oplever de dem i bred forstand? I denne artikel argumenterer vi for at tænke højt-protokoller, altså det at man beder en person fx læse en tekst og fortælle hvad hun tænker mens hun læser, kan bidrage til at besvare denne type spørgsmål – og at resultaterne af protokolanalyserne kan danne udgangspunkt for bedre kommunikationsprodukter. Traditionen for tænke højt-protokoller stammer fra psykologiske studier af kognitive processer. Vi placerer imidlertid metoden i en socialkonstruktivistisk ramme og antager således at protokollerne viser hvordan fænomener som viden, relationer, identiteter og forståelse (gen)skabes i interaktion mellem forsker, informant og kommunikationsprodukt. Med udgangspunkt i egne undersøgelser, som involverer tænke højt-protokoller, demonstrerer vi hvordan indsamlingen af protokollerkan tilrettelægges med udgangspunkt i det socialkonstruktivistiske perspektiv. Dernæst viser vi hvordan de indsamlede protokoller kan analyseres vha. sprogvidenskabelige analysemetoder, nemlig kritisk diskursanalyse, kognitiv metaforteori og narrativ teori – teoridannelser der alle gør det muligt at undersøge hvordan konstruktionen af fx viden, relationer og forståelse foregår i protokollerne. Endelig argumenterer vi for at metoden kan bruges interventionistisk for at styrke organisationers strategiske kommunikation og gøre det lettere for borgere at forstå deres rettigheder og pligter.
[Artiklen hedder i den trykte udgave fejlagtigt Om relationen mellem informationelle valg og forudsigelser i forståelsen af sekvenser af sætninger]
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Rogers, Todd, John Ternovski y Erez Yoeli. "Potential follow-up increases private contributions to public goods". Proceedings of the National Academy of Sciences 113, n.º 19 (25 de abril de 2016): 5218–20. http://dx.doi.org/10.1073/pnas.1524899113.
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People contribute more to public goods when their contributions are made more observable to others. We report an intervention that subtly increases the observability of public goods contributions when people are solicited privately and impersonally (e.g., mail, email, social media). This intervention is tested in a large-scale field experiment (n = 770,946) in which people are encouraged to vote through get-out-the-vote letters. We vary whether the letters include the message, “We may call you after the election to ask about your voting experience.” Increasing the perceived observability of whether people vote by including that message increased the impact of the get-out-the-vote letters by more than the entire effect of a typical get-out-the-vote letter. This technique for increasing perceived observability can be replicated whenever public goods solicitations are made in private.
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Abram, Suzanne. "Brevity in Early Medieval Letters". Florilegium 15, n.º 1 (enero de 1998): 23–35. http://dx.doi.org/10.3138/flor.15.002.
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A medieval truism holds that a letter must be short. The Benedictine monk Alberic of Monte Cassino, writing in the late eleventh century, advised letter writers that the central portion of the letter, the narratio, "will be quite good if it is short and clear." Much earlier, in the fourth century, Julius Victor had offered much the same recommendation. An official letter, he wrote, should attempt a terse mode of expression and restricted oratory. In private letters, however, brevity was even more important:
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Sullivan, Kelly. "‘An Absolutely Private Thing’: Letters in Kate O'Brien's The Land of Spices". Irish University Review 48, n.º 1 (mayo de 2018): 84–96. http://dx.doi.org/10.3366/iur.2018.0331.
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Kate O'Brien's 1941 The Land of Spices navigates spatial and emotional gaps through a series of letters that punctuate the narrative and offer evidence of the inner life of protagonist Helen Archer. Yet these letters also interrupt our reading experience in crucial ways, forcing us to consider the risks inherent in public writing, and the value of privacy a letter affords. Letters signal to us two motivating factors in the novel: a claim to absolute individual privacy, and, related to that claim, the ethical imperative to acknowledge social and political pressures and to engage with historical events. Through epistolary transactions and a twinned bildungsromane structure, O'Brien emphasizes that privacy and free will cannot be intellectually removed from social and political engagement. The Land of Spices uses letters to comment on the role of literature at a time of crisis, and the responsibility of Ireland in Europe as the continent descends into World War.
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Pedersen, Kim Arne. "To breve fra N. F. S. Grundtvig. Udgivet og kommenteret". Grundtvig-Studier 58, n.º 1 (1 de enero de 2007): 18–26. http://dx.doi.org/10.7146/grs.v58i1.16508.
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To breve fra N. F. S. Grundtvig[Two letters from N. F. S. Grundtvig]By Kim Arne PedersenTwo letters written by N. F. S. Grundtvig from, respectively, Lisbeth and Povl Kiilerich’s and Steffen Lauge’s private collections are here published in transcription with an explanatory commentary. The first letter has belonged in Lisbeth Kiilerich’s family - in the possession, that is, of the Hvidt family - for several generations. In the letter, Grundtvig refers to a theological discussion he has had with its recipient, the speculative and Daub-influenced theologian V. H. Rothe (1777-1857). Grundtvig expresses himself forcibly but is not looking for hostilities. In the second letter, he tells his sister-in-law Jane Mathia Blicher (1792-1853) of his visit to Norway in 1851. The letter conveys a good and lively picture of the journey and the homage paid to Grundtvig there.
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Backhuys, Thomas. "Vorschläge zu dokumentarischen Texten". Archiv für Papyrusforschung und verwandte Gebiete 64, n.º 2 (1 de diciembre de 2018): 306–11. http://dx.doi.org/10.1515/apf-2018-0027.
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Abstract Corrections to six papyri dating to the 3rd and 2nd centuries BC and an ostracon from the Roman period. Among these texts are the well-known letter of Herodes (UPZ I 110), a fragmentary petition, and letters, both official and private.
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Heydecke, Marcus. "Die Briefe Philipp Jakob Speners". Daphnis 50, n.º 2-3 (21 de julio de 2022): 324–46. http://dx.doi.org/10.1163/18796583-12340058.
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Abstract Philipp Jakob Spener was one of the most important Lutheran theologians in the last third of the 17th century. For Spener, the letter is a means of information and communication. Spener’s letters contain multiple news items about people, events and new literary publications. He himself published his responsa using excerpts and complete letters for it. Private letters can hardly be found in the printed Responsa collections. However, some of these have been preserved as originals or as copies. The variety of topics is remarkable. Using preserved manuscripts, a historical-critical edition of Spener’s letters is currently being made.
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Stinger, Charles L. "Paolo Viti. Leonardo Bruni e Firenze: Studi sulle lettere pubbliche e private. (Humanistica: Collana diretta da Roberto Cardini, 12.) Rome: Bulzoni Editore, 1992. xxii + 430 pp. L 56,000." Renaissance Quarterly 49, n.º 2 (1996): 436–37. http://dx.doi.org/10.2307/2863199.
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Meierhofer, Christian y Björn Spiekermann. "Briefpublizistik der Frühen Neuzeit". Daphnis 50, n.º 2-3 (21 de julio de 2022): 191–218. http://dx.doi.org/10.1163/18796583-12340064.
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Abstract This introductory article examines early modern letter-writing in its ambiguous state between private and public communication by providing a few historical and systematic perspectives. From a historical point of view, it can be shown how several humanists tried to outline some characteristics of the public letter with regard to the traditional distinction between public speech and private conversation. The new opportunities marked by the printing press also raised new potentials for writing and publishing letters in terms of a libertas epistolaris. From a systematic point of view, public letter-writing relates to other genres, media and practices. This article therefore aims to distinguish several categories, i. e. rhetoricity and literariness, authenticity and fictionality, exclusiveness and popularity, materiality and mediality. Lastly, the special focus on the public dimensions of letter-writing might help to reconsider general assumptions about its subjectivity and spontaneity since the middle of the eighteenth century.
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Axtner-Borsutzky, Anna. "Briefe über Briefe". Daphnis 50, n.º 2-3 (21 de julio de 2022): 571–95. http://dx.doi.org/10.1163/18796583-12340060.
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Abstract Sophie von La Roche wrote multiple private and fictional letters. She participated in J. G. Jacobi’s Iris in writing some Freundschaftliche Frauenzimmer⸗Briefe which were that popular that she continued them as a book series. While doing so, she asked her network including Goethe, Wieland and the Jacobis for advice and marketing. In her practice you can see the blurred lines between familiar and public writing in transmitting style and topics accompanied by her advisors. In her own journal Pomona she became an advisory letter writer herself and used the methods of marketing she was told in letters before. In her case supposed private writing leads to more visibility in public.
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Ricciardetto, Antonio. "The vocabulary of care and healing in the Greek private letters of Byzantine Egypt". Trends in Classics 13, n.º 1 (1 de junio de 2021): 227–53. http://dx.doi.org/10.1515/tc-2021-0008.
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Abstract Amid the corpus of Greek papyri discovered in the sands of Egypt, some fifty letters dated from the end of the 3rd century CE to the 7th century refer to a disease which afflicts an animal or a private individual – either the sender or the recipient of the letter, or to a third party. Seventeen of these also provide details on care and healing. How do these seventeen letters, which ostensibly do not derive from the medical world, describe the evolution of a disease, and especially its outcome when it is fortunate for the sick person? What are the healing strategies implemented by these individuals? These are the questions that I try to answer, while emphasising the contribution of these documents to the history of health and disease in Byzantine Egypt.
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Ariss, Iloe. "Friendship and Metaphor". Arendt Studies 4 (2020): 129–51. http://dx.doi.org/10.5840/arendtstudies20212429.
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In this paper, I identify and distinguish different modes of thinking at work in Hannah Arendt’s Denktagebuch and letters. In the Denktagebuch, her thinking is dialogical, as she engages with herself in a dialogue of thought, while her writing is a product of poetic thinking. In the letters, her dialogical thinking is not only with herself, but with friends and correspondents, and poetic thinking takes the form of the material letter itself. Arendt engages in a dialogue of thought both with herself, who is a friend, and her correspondents, who are also friends. Arendt’s personal writings, that is, her letters and her Denktagebuch reveal a close relationship between private, solitary thinking, and thinking and writing that appear in public.
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ARSLAN, Hüsnü Çağdaş. "SOME THOUGHTS ON THE OLD UIGHUR DOCUMENT U 5933 (CONTRIBUTIONS TO MORIYASU 2019)". Turkology 109, n.º 1 (15 de marzo de 2022): 9–19. http://dx.doi.org/10.47526/2022-1/2664-3162.01.
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There were private letters among the Uighur manuscripts in the Thousand Buddha Caves in Dunhuang. It is seen that these letters have different contents from daily human relations to working life, from commerce to state administration. There are more than two hundred letters belonging to the Old Uighurs from different times. This study consists of presenting a document which is only given the text and translation of it in the doctoral thesis I have prepared on the Old Uighur letters and their vocabulary, and announcing updated information and comments about the document. The document mentioned, read and interpreted in this study is a letter and it is preserved in the Turfan Collection of the Berlin-Brandenburgische Akademie der Wissenschaften as U 5933 (T M 84 = COUL no. 172). This document was first examined by P. Zieme in 1975 and later by J. Wilkens in 2000. Finally, this document was discussed in T. Moriyasu’s Corpus, which brought together Old Uighur private letters in 2019. Considering the view that Moriyasu expresses as “I cannot understand the reason why Zieme and Wilkens regard it as a writing by a Manichaean”, some justifications defending this view are suggested here. In addition, some new reading and interpretation suggestions are made regarding this document.
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Rutten, Gijsbert y Marijke J. van der Wal. "Local dialects, supralocal writing systems". Written Language and Literacy 14, n.º 2 (8 de septiembre de 2011): 251–74. http://dx.doi.org/10.1075/wll.14.2.04rut.
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In historical sociolinguistics, it is often assumed that ego-documents such as private letters represent the spoken language of the past as closely as possible. In this paper, we will try to determine the degree of orality of seventeenth-century Dutch private letters: the degree to which the spoken local dialect is represented in these texts, and at the same time, the extent to which scribes possibly converged towards supralocal writing systems. We study the orthographical representation of four phonemes in a corpus of letters from the provinces of Holland and Zeeland. Clear cases of local writing practices are revealed, contributing to our knowledge of the spoken language in the past, as well as to the different ways in which it was represented in written language. However, the degree to which local features appear in the corpus is remarkably low. Only a minority of the letters contains localizable features, and if a letter contains these, it is usually only in a minority of the positions which, historically, were phonologically possible. We conclude that, in general, scribes did not aim to write their local dialect, but employed an intended supraregional variety instead. Keywords: Historical sociolinguistics; Dutch, seventeenth century; ego-documents; letters; writing systems; historical phonology; language from below; orality
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Flasher, Renee, Michelle Lau y Dara M. Marshall. "Going GAGAS for due process: examining Yellow Book standard participation". Journal of Public Budgeting, Accounting & Financial Management 32, n.º 2 (1 de mayo de 2020): 197–216. http://dx.doi.org/10.1108/jpbafm-08-2019-0129.
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PurposeThe US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard setting to determine if participation is symbolic or substantive.Design/methodology/approachResearchers conduct an analysis of the 179 comment letters submitted to the US Government Accountability Office (GAO) and received for their 2010 and 2017 exposure drafts of government auditing standards.FindingsThe distribution of stakeholder participation groups in the government auditing standard-setting process differs from the distribution in the private company auditing standard-setting process. On average, participants submit letters that are greater than two pages in length. Participants also contribute feedback on topics that the GAO directly solicits. Taken together, the results demonstrate stakeholder behaviors that are consistent with a substantive rather than symbolic due process involvement for government auditing standards.Research limitations/implicationsStakeholder beliefs are inferred based on the observed behavior of comment letter submissions. Also, there is a subjective element to the classification of the comment letters for the study.Practical ImplicationsGiven the far-reaching implications of Yellow Book auditing standards on public, private and nonprofit entities, the findings are relevant to a heterogeneous audience. This study reveals opportunities for users of government auditing standards, practitioners and academics for greater involvement in due process standard setting to bring additional legitimacy to the GAO and its standard-setting activities.Originality/valueBeyond the current study, little empirical research examines Yellow Book auditing standards or the due process through which these standards are established. This is the first study to examine the complete set of comment letters for the 2010 and 2017 exposure drafts of government auditing standards.
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Parsons, P. J. "G. Tibiletti: Le lettere private nei papiri greci del III e IV secolo d.C. Tra paganesimo e cristianesimo. Pp. x + 215; 4 plates. Milan. Vita e Pensiero, 1979. Paper, L. 15,000." Classical Review 36, n.º 2 (octubre de 1986): 353–54. http://dx.doi.org/10.1017/s0009840x00106985.
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Jackson, Will. "The Shame of Not Belonging: Navigating Failure in the Colonial Petition, South Africa 1910–1961". Itinerario 42, n.º 1 (abril de 2018): 85–101. http://dx.doi.org/10.1017/s0165115318000098.
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This essay examines letters of petition sent by failed white settlers in South Africa to the British Governor General. These letters comprise a particular discursive genre that combine aspects of both private and public. The key to their success was controlled emotion: petitioners had to present their distress in such a way as to excite the exercise of compassion. Allowing subversive or stray emotions to enter a letter was bound to undermine a petitioner’s appeal. Reading this epistolary corpus critically allows us to understand the discursive strategies by which colonials claimed a sentimental attachment to Britain, the empire and, indeed, the Governor General himself.
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Warner, Sylvia Townsend y Laurel Harris. "Sylvia Townsend Warner's Letters to Genevieve Taggard". PMLA/Publications of the Modern Language Association of America 133, n.º 1 (enero de 2018): 205–20. http://dx.doi.org/10.1632/pmla.2018.133.1.205.
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In september 1941, shortly before the united states entered world war ii, the british writer sylvia townsend warner wrote a note to the American poet Genevieve Taggard, thanking her for sending a poem. An epistolary relationship developed between the two writers, though Taggard also sent material gifts of spices, tea, rice, and seeds to alleviate the deprivations that Warner and her partner, Valentine Ackland, faced in war-battered England. Eighteen letters, all from Warner to Taggard, remain of this correspondence, which ended with Taggard's death in 1948. They are housed in Taggard's papers at the Manuscripts and Archives Division of the New York Public Library. Although Taggard's letters to Warner have been lost, Warner's letters to Taggard reveal a literary friendship that is at once partisan and poetic. These private letters, like the public “Letter from London” columns by Warner's fellow New Yorker contributor Mollie Panter-Downes, vividly portray the English home front to an American audience.
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Kahn, Henry, Robert Welp y Richard Parrino. "SEC staff expands relief from broker-dealer registration under US Securities Exchange Act for intermediaries in private M&A transactions". Journal of Investment Compliance 15, n.º 2 (3 de junio de 2014): 22–25. http://dx.doi.org/10.1108/joic-05-2014-0022.
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Purpose – To review the M&A Brokers “no-action” letter issued in February 2014 by the staff of the USA Securities and Exchange Commission that clarifies the circumstances in which intermediaries (M&A brokers) may receive transaction-based compensation for services provided in connection with sales of private companies without having to register and be regulated by the SEC as broker-dealers under the USA Securities Exchange Act of 1934. Design/methodology/approach – Examines the new SEC staff interpretative guidance on activities of M&A brokers in light of USA federal securities laws and previous staff no-action letters that address the application of broker-dealer registration requirements to such intermediaries when they render services in connection with purchases and sales of privately-held companies. Summarizes the manner in which the SEC staff’s new position expands the types of private M&A transactions on which intermediaries may advise and broadens the scope of services they may provide without subjecting themselves to Exchange Act registration. Findings – The M&A Brokers letter dispels much of the uncertainty existing under earlier SEC staff no-action letters about the scope of permissible activities in which unregistered intermediaries may engage in private M&A transactions. By broadening the scope of those activities under the federal statutory regime governing broker-dealers, the new staff guidance should facilitate the expansion of services provided by M&A brokers without registration and permit greater flexibility for M&A brokers and their clients to structure compensation arrangements. The paper cautions that, absent reform of more restrictive regulation under the securities laws of some states, the prospects for expanded involvement by unregistered intermediaries in private M&A transactions may not be fully realized. Originality/value – Expert guidance from experienced securities lawyers.
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Elsweiler, Christine. "Gender variation in the requestive behaviour of Early Modern Scottish and English letter-writers? A study of private correspondence". Journal of Historical Sociolinguistics 8, n.º 1 (1 de abril de 2022): 55–88. http://dx.doi.org/10.1515/jhsl-2020-0040.
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Abstract This study applies the methods of variational pragmatics, a discipline situated at the intersection of pragmatics and variationist sociolinguistics, to historical data to explore the effect of the macro-social factors gender and region on request choices in Scottish and English private letters written between 1570 and 1700. It specifically examines gender variation regarding the choice of request strategies and of internal downgrading modification, e.g. the use of modal auxiliaries or hedges. Overall, the analysis only finds limited evidence for gender differences in the private correspondence data. The requestive behaviour of Scottish and English female and male letter-writers displays similar directness levels and both genders also employ mitigating modifiers to a similar degree. It is shown that the requestive style of women and men is determined by the situational circumstances of a letter rather than by gender. Moreover, when zooming in on the level of direct realisation strategies, the analysis provides evidence that the macro-social factor region has a greater impact on the choice of realisation strategies than gender.
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Wojda, Dorota. "Ironia jako dekonstrukcja umierania w Listach Witolda Wirpszy". Przestrzenie Teorii, n.º 35 (15 de diciembre de 2021): 43–82. http://dx.doi.org/10.14746/pt.2021.35.2.
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This paper focuses on Witold Wirpsza’s Letters from the volume Second Resistance. Poems 1960–1964 (1965) and shows how irony becomes a deconstruction of dying, and at the same time of itself and of literary communication in general. The persiflage-oriented ars moriendi turns out to be a diagnosis directed against the discourses of thanatology, operating in institutions of power, medicine or religion (public letters) and family (private letters). Wirpsza designed it as a play of signs and communication noise in which meanings embedded in surface and deeper semantic levels intersect and contradict each other. This is accomplished by writing about death through epistolary, postal, philatelic tropes, concerning message, mediation and transmission. What are particularly important are the metaliterary parts, parabases intensifying the irony, which contain the vision of a postage stamp robbery as reality transformed into signs. The interpretation of the Letters reveals that the deconstructive irony makes epistolary poetry a literary event – the letter, writing that is to be stolen, killed, read by the reader in her or his own way.
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Wright, David. "Private Fostering: Public Duty — Private Responsibility". Adoption & Fostering 16, n.º 3 (octubre de 1992): 30–34. http://dx.doi.org/10.1177/030857599201600309.
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Drawing on the experience of Save the Children's African Family Advisory Service1David Wright discusses the public duty and private responsibility implicit in private fostering and looks forward to how the spirit and letter of the Children Act and the Guidance and Regulations on Private Fostering will be put into effect.
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Burba, Domininkas. "Lietuvos Didžiosios Kunigaikštystės gyventojų refleksijos apie politines permainas 1794 m. pabaigoje – 1795 m. privačios korespondencijos duomenimis". XVIII amžiaus studijos T. 6: Personalijos. Idėjos. Refleksijos, T. 6 (2 de enero de 2020): 335–57. http://dx.doi.org/10.33918/23516968-006016.
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REFLECTIONS OF INHABITANTS OF THE GRAND DUCHY OF LITHUANIA ON POLITICAL CHANGES AT THE END OF 1794 TO 1795 ACCORDING TO THE DATA OF PRIVATE CORRESPONDENCE The article is dedicated to the research of the private correspondence of inhabitants of local voivodeships in the Grand Duchy of Lithuania in the period between the end of 1794 and the first three quarters of 1795. The aim of the article is to see the reactions of state or powiat officers, regular nobles, bishops, lower ranking clerics and friars, university professors and military officers towards changes the that were eliminating the statehood and to reveal general tendencies of the letters. The letters that mention political changes in the Grand Duchy of Lithuania at the end of the year 1794 to the first three quarters of 1795 are not many – 24 pieces. Most of the letters were written from rural areas, provincial towns and boroughs, 5 letters are from Vilnius and 3 from Grodno. Sometimes the letters mention the Supreme Board of the Land, the Russian imperial institution, which then had taken over the governance. In very seldom cases the fact of swearing oath to the Empire is mentioned. The topic of loyalty to the new government is also rare, mostly when talking about communication with the newly formed administration or officers of the foreign army. The letter that stands out is the one by Feliks Warzyński, the flagbearer of Samogitia and elder of Tirkšliai, the text of which is addressing the breaking of the law during a dietine. The most common topic of private correspondence is the factor of the Russian Imperial army. The authors that wrote on these topics mention taxes, supplying of food and feed, lootings, and the options of protecting their possessions. The letters mention pursuit of favour from the top military leadership and commanders of units. This was a pragmatic, situation based pursuit. The reverberations of the 1794 uprising of T. Kościuszko are not ample in the private correspondence. Residents of the Grand Duchy of Lithuania complained and pleaded, for themselves or their relatives, regarding their status of prisoners, also property and food taken by the military in the course of the uprising. The style of most letters is sufficiently calm and business-like, although sometimes bursting with sadness, hopelessness and uncertainty. Sometimes they tell of the very situation of this deep crisis, mentioning the devastation of the land, hunger and difficulty in communicating. Keywords: the Grand Duchy of Lithuania, the Russian Empire, private correspondence, the 1794 uprising of Tadeusz Kościuszko, the Third Partition of the Commonwealth of Both Nations, loyalty, military.
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Wojciechowska, Anna. "O dyskursie epistolarnym w świetle korespondencji Wisławy Szymborskiej i Kornela Filipowicza". Poznańskie Studia Polonistyczne. Seria Językoznawcza 26, n.º 2 (15 de diciembre de 2019): 281–92. http://dx.doi.org/10.14746/pspsj.2019.26.2.19.
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The notion of epistolary discourse is understood in this paper as a communicative event reflected in the letter or other varieties of this genre in a specific sender and receiver model. The article presents some features of epistolary discourse with reference to the correspondence between Wisława Szymborska and Kornel Filipowicz. In the first part of the study, the author situates private letters in the discursive reality and introduces the participants of such kind of correspondence. Then, the interactive aspect of epistolary discourse is examined, specifically inner and outer dialogue. After that, the elements of direct dialogue are discussed, e.g. forms of address, forms of metatext and linguistic equivalents of gestures. From the data, it can be assumed that the letters in question contain the typical features of epistolary discourse. However, original and unconventional elements seem to be part of the letters as well (e.g. employing fictitious characters in the correspondence, creating collages, linguistic stylizations, etc.).
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Ellis, Markman. "Thomas Birch's ‘Weekly Letter’ (1741–66): correspondence and history in the mid-eighteenth-century Royal Society". Notes and Records: the Royal Society Journal of the History of Science 68, n.º 3 (18 de junio de 2014): 261–78. http://dx.doi.org/10.1098/rsnr.2014.0012.
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Thomas Birch (1705–66), Secretary of the Royal Society from 1752 to 1765, and Philip Yorke, second Earl of Hardwicke (1720–90), wrote a ‘Weekly Letter’ from 1741 to 1766, an unpublished correspondence of 680 letters now housed in the British Library (Additional Mss 35396–400). The article examines the dimensions and purposes of this correspondence, an important conduit of information for the influential coterie of the ‘Hardwicke circle’ gathered around Yorke in the Royal Society. It explores the writers' self-conception of the correspondence, which was expressed in deliberately archaic categories of seventeenth-century news exchange, such as the newsletter, aviso and a-la-main. It shows how the letter writers negotiated their difference in status through the discourse of friendship, and concludes that the ‘Weekly Letter’ constituted for the correspondents a form of private knowledge, restricted in circulation to their discrete group, and as such unlike the open and networked model of Enlightenment science.
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Azlina, Yunidyawati. "PENANGANAN SURAT MASUK DAN SURAT KELUAR PADA INSTANSI PEMERINTAH SEBAGAI BENTUK KOMUNIKASI BISNIS". Akrab Juara : Jurnal Ilmu-ilmu Sosial 7, n.º 4 (5 de noviembre de 2022): 112. http://dx.doi.org/10.58487/akrabjuara.v7i4.1942.
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Business communication covers all activities related to business activities including correspondence. Correspondence includes those relating to the handling of correspondence, including incoming and outgoing letters. The development of correspondence is currently very rapid, especially in the handling of letters, both incoming and outgoing mail. This happens because they are increasingly aware of the importance of incoming and outgoing letters in activities carried out in government and private offices. Activities will not run and develop properly without having a relationship or communication between each other or with other parties. The purpose of this study was to determine the handling of incoming and outgoing mail, the obstacles faced and how to overcome the obstacles, at the Government Service Office. The method used in this research is descriptive qualitative analysis. While the data collection techniques used are observation and documentation. The results showed that the handling of incoming and outgoing letters can be said to be good in accordance with the procedures and the obstacles in handling incoming and outgoing letters are the lack of place or space for important letters and handling of letters is still a little slow, sometimes old letters reach the recipient. concerned, the Head of Service who is sometimes rarely in place so that the signing of the letter becomes late. However, the handling of incoming and outgoing letters at the Government Service Office can be said to be good and in accordance with the procedures set at the Government Service.
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Nevala, Minna. "Inside and out". Journal of Historical Pragmatics 5, n.º 2 (10 de junio de 2004): 271–96. http://dx.doi.org/10.1075/jhp.5.2.07nev.
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This article focuses on socio-pragmatic aspects of address forms in seventeenth- and eighteenth-century personal letters in the Corpus of Early English Correspondence (CEEC) by comparing the forms found inside and on the outside of a letter. In addition to providing a wider social perspective, the research questions concern the private and public aspects of address formulae and the influence of different participant roles of the writer and the recipient. Address forms are analysed using Bell’s (1984, 2001) audience design model, as well as Brown and Levinson’s (1987) theory of politeness. The study shows that formulae inside a letter are mainly governed by relative power in the relationship between the writer and the recipient. Address in superscriptions, on the other hand, seems to be the result of taking into consideration both the addressee and the audience with its possible opinions and reactions.
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Kahn, Elaine. "The Letters of Marshall McLuhan and Pierre Elliott Trudeau: Privacy/Private Matters". Laws 10, n.º 2 (29 de mayo de 2021): 42. http://dx.doi.org/10.3390/laws10020042.
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There has been a paradigm shift in global communications since the death many years ago of prominent Canadians Marshall McLuhan and Pierre Elliott Trudeau. The correspondence between the two friends, from 1968 to 1980, presciently touched on our contemporary wired global village and the challenges it presents to personal privacy and to freedom of expression. I examine the relationship between the two men, as laid out in their letters and, to a lesser extent, in secondary sources, highlighting matters of privacy and media. Privacy hovers over the correspondence, even when it is not the stated topic. McLuhan, who is credited with the term “global village”, discussed with Trudeau the effect of new media on people’s notions of tribe and identity and privacy. Proving a direct influence from one man to the other, in either direction, is not possible, but there is much to play with. The gap is, as McLuhan often said, “where the action is”.
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Molodiakov, Vasilii E. "Writers’ Letters to George Sylvester Viereck in a Private Collection". Literature of the Americas, n.º 10 (2021): 337–49. http://dx.doi.org/10.22455/2541-7894-2021-10-337-349.
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German-born American poet, novelist, journalist and editor George Sylvester Viereck (1884 –1962) during his almost 60-year literary career (his first poem was published in 1898) befriended, met and corresponded with hundreds of contemporaries, including world famous persons. His first biographer Elmer Gertz wrote in 1954, “One should go through Viereck’s correspondence with the great personalities of his time in order to learn the full extent of the admiration they expressed for him. Alas, that correspondence is scattered; but excerpts from it can be found in the catalogues of various autograph dealers and should be preserved”. Liberated from prison in 1947 Viereck was not able to restore his previous position in literary world, was in need of money and had to sell autographs from his personal archive. This publication includes letters of four writers addressed to Viereck and dealing with his literary and editorial work. All of them are preserved in the author’s private collection and are published in English for the first time. In Russian translation one letter is published for the first time, another one was previously published, two letters were quoted. Journalist, writer, and politician Brand Whitlock (1869 –1934) followed Viereck’s journalistic activities as well as his Decadent poetry. English author and poet Richard Le Gallienne (1866 –1947), being a living incarnation of the “naughty nineties” for Viereck, valued contributing to his magazine The International. Known as the Dean of American Biographers, famous writer Gamaliel Bradford (1863 –1932) refused to support Viereck’s protest against the prohibition of his novel My First 2000 Years in the Irish Free State. Poet, artist and filmmaker Ferdinand Earle (1878 –1951) remained faithful to his long friendship with Viereck even when the latter was emprisoned.
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Hanning, Brian W. T. y Stephen J. Duckett. "Private care and public waiting". Australian Health Review 29, n.º 3 (2005): 366. http://dx.doi.org/10.1071/ah050366.
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EL-MOSALLAMY, A. "Private letter about olive". Bulletin of the Center Papyrological Studies 5, n.º 1 (1 de diciembre de 1988): 113–22. http://dx.doi.org/10.21608/bcps.1988.68039.
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Dampier, Helen. "‘Undoubtedly Love Letters’? Olive Schreiner’s Letters to Karl Pearson". Literature & History 30, n.º 1 (mayo de 2021): 26–44. http://dx.doi.org/10.1177/03061973211007347.
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Letters have sometimes been assumed to be a private form of life writing, and certainly many of the South African writer Olive Schreiner’s (1855–1920) letters have been read in this way. However, her letters trouble any simple, binary notions of public and private. This article offers a re-reading of Schreiner’s letters to the statistician and founder of the Men and Women’s Club, Karl Pearson (1857–1936). It argues that the dominant reading that has been made of these letters as ‘unrequited love letters’ needs rethinking, for when these letters are considered in their entirety and contextualised as part of Schreiner’s wider extant letters, and when the intertwining of their public and private aspects is recognised, it becomes clear that a considerably more complex interpretation of her letters is required, and that this has implications for reading letters more generally.
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Dubshan, L. S. "‘So often have I wished to talk to you...’. The correspondence between N. Berkovsky and V. Grib". Voprosy literatury, n.º 6 (7 de febrero de 2019): 254–308. http://dx.doi.org/10.31425/0042-8795-2018-6-254-308.
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The published correspondence between two Soviet literary critics, N. Berkovsky and V. Grib, dates from 1936 and 1939 (letters from 1937–1938 are missing from the archive). The subject of the letters was determined by their mutual academic interests (European literatures of the new age) and, equally importantly, their determination to subject historical material to philosophical analysis, and preoccupation with general aesthetic problems. However, squabbles were not uncommon: Grib’s rationalistic tendencies throughout his research (corresponding to his biggest academic interest: literature of the Enlightenment) would prompt an occasional joke from Berkovsky, whose ideas were often guided by romantic intuitivism. Over a decade after Grib’s untimely death (1940), Berkovsky published a laudatory review of the fellow scholar’s posthumous works, where he still managed to gently point out their differences. He expressed even more praise for Grib’s unorthodox academic views in a private letter (to B. Zingerman, 1961), an extract of which is cited in the closing lines of this article.
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Chou, Eva Shan. "Love-Letters and Privacy in Modern China: The Intimate Lives of Lu Xun and Xu Guangping. By Bonnie S. McDougall. [Oxford: Oxford University Press, 2002. 305 pp. $125.00. ISBN 0-19-925679-9.]". China Quarterly 177 (marzo de 2004): 236–38. http://dx.doi.org/10.1017/s0305741004340129.
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This is an important work from a scholar who has already made wide-ranging contributions to our understanding of modern Chinese literature. With Love-Letters and Privacy in Modern China, Bonnie S. McDougall now adds a valuable study of its most prominent figure, Lu Xun (1881–1936), contributing in particular to the fast-growing scholarship on the private life of this modern icon. Her study focuses on his relationship with Xu Guangping (1898–1968), the student who became his partner, mother of his son, and for three decades after his death, editor and memoirist.Two wider aims, named in the title, are to examine love letters as a literary genre and privacy as a social variable. Such research performs the task of bringing Chinese data to issues of general concern. The matter is not just a territorial one. As the author says of investigating privacy in modern China, “privacy is a human rights issue: deny a sense of privacy . . . , or claim that it is substantially different, and we deny the people of that culture basic rights of association and communication” (p. 209).
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Busso, Lucia, Marton Petyko, Sarah Atkins y Tim Grant. "Operation Heron: latent topic changes in an abusive letter series". Corpora 17, n.º 2 (agosto de 2022): 225–58. http://dx.doi.org/10.3366/cor.2022.0255.
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The paper presents a two-part forensic linguistic analysis of an historic collection of abuse letters, sent to individuals in the public eye and individuals’ private homes between 2007 and 2009. We employ the technique of structural topic modelling (stm) to identify distinctions in the core topics of the letters, gauging the value of this relatively under-used methodology in forensic linguistics. Four key topics were identified in the letters, ‘Politics A’ and ‘B’, ‘Healthcare’ and ‘Immigration’, and their coherence, correlation and shifts in topic were evaluated. Following the stm, a qualitative corpus linguistic analysis was undertaken, coding concordance lines according to topic, with the reliability between coders tested. This coding demonstrated that various connected statements within the same topic tend to gain or lose prevalence over time, and ultimately confirmed the consistency of content within the four topics identified through stm throughout the letter series. The discussion and conclusions to the paper reflect on the findings and also consider the utility of these methodologies for linguistics and forensic linguistics in particular. The study demonstrates real value in revisiting a forensic linguistic dataset such as this to test and develop methodologies for the field.
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Shymon, S. y O. Lupalo. "The right of a person to the secret of correspondence: issues of public law and private law terminology". Uzhhorod National University Herald. Series: Law 1, n.º 72 (16 de noviembre de 2022): 118–25. http://dx.doi.org/10.24144/2307-3322.2022.72.20.
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The article addresses the problems of public law and private law terminology in the field of secret correspondence. There are any differences and conflicts in the application of terms in international legal acts and in the national legislation of Ukraine were revealed. It was found out that the constitutional right of a person to the secrecy of correspondence, phone conversations and correspondence is the only right, which should be called the right to secrecy of correspondence. In the field of public law, a person's right to secrecy of correspondence is protected by establishing prohibitions, forms and measures of responsibility for their violation. In the field of private law, protection of the right to secrecy of correspondence is carried out by defining the positive content of this right and granting a person specific powers to implement it.
According to the norms of constitutional and criminal legislations, the object of the right to secrecy is the exchange of letters, telephone conversations and correspondence, while in the norms of civil legislation such an object is "correspondence", which covers all types and means of communication used by a person, including telephone conversations, any exchange of letters, etc.
In the texts of regulatory legal acts, the terms "private life" and "personal life" are used as identical. At the same time, the norms of criminal procedural law establish the «right to communication», which is not found in the norms of civil legislation, nor in the doctrine of private law, where the "right to privacy" is widely used. According to international law, secrecy of correspondence is an element of the right to privacy, but this idea is not embodied in the provisions of the legislation of Ukraine, where the right to secrecy of correspondence is protected as an independent right of a person. The right of a person to secrecy of correspondence in its content is related to the concept of a person's private life and is undoubtedly an element of his private life. Therefore, regardless of the content of the correspondence, the privacy of each person's correspondence must be protected to the same extent as the right to respect for private life is protected.
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Kidwell, Linda y Suzanne Lowensohn. "Stakeholder participation in the governmental accounting standard-setting process". Journal of Public Budgeting, Accounting & Financial Management 30, n.º 2 (4 de junio de 2018): 252–68. http://dx.doi.org/10.1108/jpbafm-02-2018-0019.
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Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate? Design/methodology/approach Comment letters received by the GASB in response to eleven exposure drafts and three preliminary views (PV) documents from 2010-2013 were examined, and respondents were categorized according to Cheng’s (1994) model as modified by Kidwell and Lowensohn (2011), resulting in the following 16 participant types: academics, budget officers, bureaucratic managers, state auditors/controllers, citizens, financial markets, elected officials, external auditors/CPA firms, finance officers, government accountants, government auditors, interest groups, media, professional associations, standard setters, and other governments. The authors next examined responses in favor of and opposed to for each document by group and responses by stakeholder group over time. Findings The authors find that participants came from various stakeholder groups. Consistent with findings in different standard-setting environments, the primary financial statement preparers – finance officers – were the most frequent individual respondents; however, there was participation from a wide variety of stakeholders. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections PV document reveals both conceptual and practical considerations underlying respondent participation. Research limitations/implications Motivations for participation were discerned from the letter content, but direct data on motivation was not measured, limiting the conclusions to apparent motivation. Future research might examine the extent to which comment letter content is incorporated into the basis of conclusions section of issued standards to assess the direct impact of comment letters on the governmental accounting standard-setting process. It would also be relevant to trace specific projects that advanced from a PV stage to the exposure draft stage to assess whether the proportional participation of these stakeholder groups is different throughout due process. Practical implications The GASB has long been receptive to constituent feedback (Lowensohn, 2000) and can glean useful input from comment letters. By closely examining arguments impounded within comment letters, including conceptual and practical considerations, and by utilizing a more delineated understanding of the stakeholders in governmental accounting standard setting, the Board can better forge into the future. Originality/value Much of the extant research documents that stakeholder participation is relatively low, given the number of parties affected by accounting standards. Prior research into both public and private sector accounting standard setting in the USA and abroad has not used all unique actors specific to the public sector. Using a comprehensive stakeholder model designed for the governmental environment, the authors examine who participates in the GASB comment letter process, assess the nature of GASB comment letter participant responses, determine whether relative participation by stakeholder group is relatively constant over time, and consider why the participants respond.
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Kittelmann, Jana. "Kritische Felder". Daphnis 50, n.º 2-3 (21 de julio de 2022): 416–42. http://dx.doi.org/10.1163/18796583-12340054.
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Abstract Johann Jakob Bodmer (1698–1783) belongs to the central figures of the European Enlightenment. Not only with his literary theoretical and aesthetic writings, but especially through his widely ramified network of letters, he played a decisive role in the formation of the literary field of the 18th century. However, so far only a small portion of his Nachlass is accessible in scientific editions. Using selected examples from the correspondence (in part unpublished) between Samuel Gotthold Lange, Johann Georg Sulzer, Martin Künzli and others, this article shows how Bodmer transferred critical discussions and debates conducted in his private correspondence into the public space, contributing to the establishment of the published letter as a genre of criticism in the Enlightenment.
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Heinemann, Julia. "Motion Pictures of the Royal Family". French Historical Studies 44, n.º 2 (1 de abril de 2021): 191–216. http://dx.doi.org/10.1215/00161071-8806426.
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Abstract This article explores the role of letter writing in the political practice of the French royal family. By focusing on the use of letters exchanged by Henri III, François d'Anjou, and Catherine de’ Medici between 1574 and 1584, it analyzes how both kinship relations and notions of royal authority were negotiated and intertwined by letter. In a dynamic communication process, the correspondents discussed and framed familial relationships and political concepts. The letters were read, seen, and heard by a broader audience at court, thus transcending modern categories such as public and private, formal and informal, or intimate and official. The article argues that the correspondence produced specific, sometimes opposing pictures of the royal family that were supposed to be visible. This use of letters shaped social relations and political processes during the Wars of Religion in early modern France. Cet article traite du rôle de la correspondance dans les pratiques politiques de la famille royale française. En me concentrant sur l'usage des lettres par Henri III, François d'Anjou et leur mère Catherine de Médicis dans les années 1574–84, j'analyse comment les correspondants négocient ensemble les relations de parenté et les concepts politiques. La discussion et la modélisation de cette conception familiale de l'autorité royale par les lettres sont partie prenante d'un processus de communication dynamique. La fonction de ces lettres est d’être lues, vues et entendues à la cour. Ce faisant, cette communication outrepasse les divisions « modernes » entre le privé et le public, le formel et l'informel ou encore l'intime et l'officiel. Cet usage de l’écrit est spécifique aux relations sociales et aux processus politiques pendant les guerres de Religion à l’époque moderne.
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Budzar, Maryna. "TO THE HISTORY OF THE UKRAINIAN NOBILITY OF THE FIRST QUARTER OF 19 CENTURY: KATERYNA YU. GALAGAN’S LETTER TO HER GRANDCHILDREN PETRO AND PAVLO (1812)". Kyiv Historical Studies, n.º 1 (2020): 122–28. http://dx.doi.org/10.28925/2524-0757.2020.1.16.
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The publication of the epistolary of the Ukrainian noble families helps to understand correlation between mental stereotypes and individual strategies in the activities of this state. The Galagan family archive allows to analyse both epistolary complexes and individual letters. The aim of the article is to publish Kateryna Yu. Galagan’s letter, before marriage — Daragan, niece of Oleksii Hryhorovych and Kyryl Hryhorovych Rozumovskyi, to grandchildren Petro and Pavlo, descendants, by paternal line, of Pryluky colonel Hnat I. Galagan. The content of the letter illustrates the situation of the family’s everyday life, when K. Yu. Galagan blamed her grandchildren for, in her opinion, inappropriate behaviour during their stay in St. Petersburg. Such a private, casual situation helps to examine collective through the individual one. The letter illustrates the patterns of life of the noble community in the early 19th century. It highlights the conflict between two generations of Ukrainian nobility. The older generation still retained a more moderate tradition of Cossack officers, and the younger inherited from the imperial nobility a habit of aristocratic luxury. This conflict is revealed in the letter through the worldview of Kateryna Yu. Galagan, a person of strict temperament. Due to this, the history of family life is psychologically motivated. The oral language of the author of the text is reproduced in writing by another person (scribe). This enables historical and linguistic researches. High informative letter makes it a valuable resource in the field of the history of everyday life, historical anthropology, historical biography.