Abstract. Governments of OECD countries are under pressure to improve public sector performance and at the same time to reduce the government expenditure. In the process of improvement of public sector performance it is necessary ensure the efficiency in the provision of education, at the same time, the countries are required to provide their educational services by minimizing the amount of public money directed to them. This prompted us to implement the comparative study to assess the efficiency of government expenditure on secondary education in European countries in 2015. First we analyze the government expenditure based on the data published by International Monetary Fund (IMF). Second, we analyze the quality of education through the PISA indicators published by OECD. Then we apply the Data Envelopment Analysis (DEA) to assess the relative efficiency of government expenditure on secondary education using output-oriented model under the assumption of variable return to scale. Based on the results could it be said that average efficiency was 0.955 which suggests that the efficiency in evaluated countries was relatively high.

The paper focuses on some important philosophical issues of Kant’s philosophical legacy, especially on Kant’s thoughts on man and his acting in community with other human beings, his fellows, (Conjectural Beginning of Human History) from the aspect of morality based on moral-practical terms and categories. The field of Kant’s practical-critical thoughts is not only unusually broad but also full of ideological dynamics offered in a precise and modern linguistic form. The paper claims that Kant offers his own answer for the fourth question “Was ist der Mensch” (“What is man?”), introduced in Logic (Kant, 1992, p. 538) and at the same it also introduces a historical dimension to the issue of man, included in his short writings, in a compact form.

Am Anfang versuchen wir die Grundproblembereiche anzudeuten, die den potenziellen Rahmen der konzeptuell-ganzheitlichen Behandlung der vorliegenden Problematik abgrenzen. Deren Formulierung wird nachfolgend als Ausgangspunkt einer fundierten Behandlung dienen. Der erste Bereich hat einen weiteren Rahmen; darunter werden der existierende Forschungsstand und strukturelle Momente der empirischfaktuellen Basis des Themas verstanden. Man kann feststellen, dass in der häufig vertretenen zeitgenössischen philosophisch-theoretischen Literatur der verschiedensten Orientierung viele Hinweise auf den modernen Menschen, die moderne Kultur, Gesellschaft und Zeit zu finden sind 1 .

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