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Heidegger's concept of 'das Man' (the They) can be both compared to - and contrasted with - Lacan's idea of the big Other. One crucial related idea, as Christos Tombras notes, is that the distinction between the ontic and the ontological (which is of course so crucial to Heidegger), is rejected by Lacan. The project of a Discourse Ontology, as outlined by Tombras, includes the attempt to formalize Lacanian concepts, to formulate the philosophical background of the account of the human subject as developed by Lacan. (DH)