Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If future costs of tax avoidance are non-trivial, we posit that strong future time reference in languages would lower managers’ perceptions about costs, encouraging more tax avoidance. Using a large sample of 56,243 firm-year observations across 31 countries, we find that tax avoidance is higher where FTR in the language is strong. We also find that tax avoidance is (...) more prevalent in Swiss regions with strong FTR and in US firms whose CEOs were born in countries with strong FTR. Collectively, our evidence suggests that costs of tax avoidance can be non-trivial, and that linguistically driven time perception helps explain the cross-country variation in tax avoidance. (shrink)

Face à la démarche théologique qui commence à partir de concepts dogmatiques existants, E. Schillebeeckx, en renversant cette démarche du déductif à l'inductif, élabore une théologie basée sur l'herméneutique de l'expérience et de la praxis. Ainsi aborde-t-il la question de l'actualisation de la foi, en montrant la relation dialectique entre la tradition de la foi et le contexte où vivent les croyants. Se situant dans le champ culturel asiatique, Agnès Kim rappelle qu'il y a là un champ d'interprétation façonné (...) tout autrement que celui que le christianisme a connu jadis. Mais ce champ asiatique est également en train d'être modifié par les expériences nouvelles qui critiquent aussi l'ensemble de l'expérience acquise. S'imposent ainsi à elle de doubles contextes existentiels qui la conduisent à poser la question des énoncés dogmatiques en situant cette question au sein de ces contextes, qui sont quelque peu en discontinuité par rapport à l'ancien, et qu'elle considère comme paradigmes du contexte interculturel. In face of the theological approach that begins with existing dogmatic concepts, E. Schillebeeckx, in reversing the approach from the deductive to the inductive, develops a theology based on a hermeneutics of experience and praxis. Thus he approaches the question of the actualization of the faith by showing the dialectical relationship between the tradition of faith and the context in which believers live. Putting herself in the Asian cultural context, Agnès Kim reminds us it is a sphere of interpretation that has been fashioned quite differently from the one experienced by Christianity in the past. But this Asian context is also being modified by new experiences that criticize acquired experience as a whole. Twofold existential contexts thus dominate her approach, leading her to raise the question of dogmatic statements while situating the question in these contexts, which are somewhat discontinuous in relation to the former one and which she considers to be paradigms of the intercultural context. (shrink)

Bu makale, Kim van der Weegen, Martin Hoondert, Madeleine Timmermann, Agnes van der Heide adlı yazarlar tarafından 06/04/2019 tarihinde “Journal of Religion of Health” adlı dergide yayınlanan, “Ritualization as Alternative Approach to the Spiritual Dimension of Palliative Care: A Concept Analysis” başlıklı makalenin, yazarlardan Kim van der Weegen’in izniyle tercüme edilmiş halidir. Manevi boyutun, palyatif bakımın merkezi bir bileşeni olduğu kabul edilir. Ancak, sağlık profesyonelleri manevi boyutu günlük uygulamalarına dâhil etmekte zorlanmaktadırlar. Biz bakım uygulamalarının yalnızca işlevselliğinin ötesine bakarak yeni bir (...) yaklaşım öneriyoruz. Ritüeller ve ritüelleştirilmiş uygulamalar, anlamları ve değerleri ifade etmeye ve iletmeye hizmet edebilir. Bu makale, ritüelleştirilmiş uygulamaların palyatif bakım bağlamında bakımın manevi boyutuna alan açma potansiyeline nasıl sahip olduğunu araştırmaktadır. (shrink)

Is the history of life a series of accidents or a drama scripted by selfish genes? Is there an “essential” human nature, determined at birth or in a distant evolutionary past? What should we conserve—species, ecosystems, or something else? -/- Informed answers to questions like these, critical to our understanding of ourselves and the world around us, require both a knowledge of biology and a philosophical framework within which to make sense of its findings. In this accessible introduction to philosophy (...) of biology, Kim Sterelny and Paul E. Griffiths present both the science and the philosophical context necessary for a critical understanding of the most exciting debates shaping biology today. The authors, both of whom have published extensively in this field, describe the range of competing views—including their own—on these fascinating topics. -/- With its clear explanations of both biological and philosophical concepts, Sex and Death will appeal not only to undergraduates, but also to the many general readers eager to think critically about the science of life. (shrink)

There is nothing like an overwhelming consensus of opinion to encourage a less than rigourous approach to analyzing complex ethical issues. Unfortunately, this is nowhere more apparent than in the discussion of human reproductive cloning contained in the federal House of Representatives Standing Committee on Legal and Constitutional Affairs’ report on human cloning, released last August The report may well fulfil the first half of its project, namely the empirical task of adequately summarizing and categorizing the various submissions made to (...) the Committee. However, it is clearly inadequate as a discussion of the ethical and legal permissibility of human reproductive cloning. (shrink)

Written by one of the most influential figures in post-World-War-II social thought, _A Theory of Modernity_ is a comprehensive analysis of the main dynamics of modernity, which discusses the technological, social and political elements of modernism.

Depression experienced by older adults is proving an increasing global health burden, with rates generally 7% and as high as 27% in the USA. This is likely to significantly increase in coming years as the number and proportion of older adults in the population rises all around the world. Therefore, it is imperative that the effectiveness of approaches to the prevention and treatment of depression are understood. Creative arts interventions, including art, dance movement, drama and music modalities, are utilised internationally (...) to target depression and depressive symptoms in older adults. This includes interventions led by trained arts therapists as well as other health and arts professionals. However, to date there has not been a systematic review that reports effects and examines the processes (why) and mechanisms (how) of creative arts interventions are used to address depression in this older age group. This systematic review of studies on creative arts interventions for older adults experiencing depression examined: outcomes of four creative arts modalities (art, dance movement, drama, and music); with particular attention paid to processes documented as contributing to change in each modality; and mechanisms considered to result from these processes. Our analysis of 75 articles (17 art, 13 dance, 4 drama and 41 music) indicates mostly significant quantitative or positive qualitative findings, particularly for interventions led by creative arts therapists. Mechanisms of change gleaned from the studies that were common across modalities include physical (e.g. increased muscle strength; neurochemical effects, such as endorphin release), intra-personal (e.g. enhanced self-concept, strengthened agency and mastery; processing and communication of emotions), cultural (e.g. creative expression, aesthetic pleasure), cognitive (e.g. stimulation of memory) and social (e.g. increased social skills and connection), that were all considered to contribute to reduced depression and symptoms. Recommendations for future research include a stronger focus on testing of processes and mechanisms. (shrink)

Attention makes a phenomenal difference to visual experience, but the nature of this difference is controversial. There are three possibilities. The first is that the phenomenology of visual attention has deflationary content, which is to say that attention makes a phenomenal difference only by modulating the appearance of an attended object's visible features. Secondly, it has novel content—attention contributes unique representational content to visual experience. Thirdly, it has no content—the phenomenal contribution of attention to visual experience is not representational at (...) all. I argue that problems for deflationary content and no content accounts motivate a novel content account of visual attentional phenomenology. I develop a novel content account which avoids challenges that have hitherto been presumed devastating for such views. The resulting theory vindicates representationalism about visual experience and is poised to do the same for experiences in other perceptual modalities. (shrink)

The Strong Normative Constitutivity reading of logical laws in Frege argues that although he regards logical laws as purely descriptive, he in fact accepts that they are normatively constitutive of the act of judgement. There are passages in which Frege seems to commit himself to such an idea. However, we can understand what Frege argues in those passages based only on his conception of logical laws as the most general descriptive laws and his objectivism about truth. If my suggested interpretation (...) is correct, there is a reason to think that logical laws are merely descriptive for Frege. Further, my interpretation shows that the central issue between Frege and psychological logicians is the nature of truth. (shrink)

Stibbard-Hawkes shows that cultures using material symbols might well not leave traces of that practice in the archaeological record. The paper thus poses an important challenge: When is absence of evidence evidence of absence? This commentary uses behavioural ecology to make modest progress on this problem.

With a global commitment to scaling up AIDS care and treatment in resource-poor settings for some of the most HIV-affected countries in Africa, availability of antiretroviral treatment is no longer the principal obstacle to expanding access to treatment. A shortage of trained healthcare personnel to initiate treatment and manage patients represents a more challenging barrier to offering life-saving treatment to all patients in need. Physician-centered treatment policies accentuate this challenge. Despite evidence that task shifting for nurse-centered AIDS patient care is (...) effective and can alleviate severe physician shortages that currently obstruct treatment scale-up, political commitment and policy action to support task shifting models of care has been slow to absent. In this paper we review the evidence in support of task shifting for AIDS treatment in Africa and argue that continued policy inaction amounts to unwarranted healthcare rationing and as such is ethically untenable. (shrink)

_ Source: _Volume 37, Issue 1, pp 45 - 67 The sudden surge in English translations of Erasmus’ _Apophthegmata_ during the later years of Henry VIII ’s reign can be partly attributed to the gradual introduction of the new standards set by the humanist educational agenda and partly to the profound political and religious changes brought about by the English Reformation that was codified in the Act of Supremacy in 1534. Richard Taverner’s _The garden of wysdom_ and _The second booke (...) of the Garden of wysedome_ and Nicholas Udall’s _Apophthegmes_ reveal a pronounced shift towards a more widely conceived education of the English public. While Taverner’s translation, with its overt political commentary, provided a morally instructive commonplace book, marked by a Protestant overtone and influenced by Luther’s and Melanchthon’s views, Udall’s extensive pedagogical notes were meant to disseminate new methods of instruction modelled on Erasmus’ _De ratione studii_. Albeit in notably different ways, Udall’s and Taverner’s promotion of classical culture through apophthegms reflected their humanist zeal to reshape existing moral and cultural ideals and to expand the codes of conduct of the reformed Christian commonwealth in England. (shrink)

I shall discuss Han’s analysis of the necessity of origin theses. His analysis comes in two parts. The negative part argues that well-known Kripkean arguments leave an inferential gap, thus falling short of establishing the necessity of origin theses. The positive part contends that the gap can only be bridged by Aristotelian metaphysics of essence and causation. I shall critically examine both the negative and positive parts of Han’s analysis.

Kim :1099–1112, 2013) defends a logicist theory of numbers. According to him, numbers are adverbial entities, similar to those denoted by “frequently” and “at 100 mph”. He even introduces new adverbs for numbers: “1-wise”, “2-wise”, and so on. For example, “Fs exist 2-wise” means that there are two Fs. Kim claims that, because we can derive Dedekind–Peano axioms from his definition of numbers as adverbial entities, it is a new form of logicism. In this paper, I will, however, argue that (...) his theory is vulnerable to an analogue of the so-called Bad Company objection to neo-Fregeanism. This means that we cannot be sure that numbers are actually given to us by Kim’s definition; for, we don’t know whether it is indeed a good definition. So, unless Kim, or somebody else, provides a demarcation criterion between good and bad adverbial definitions, Kim’s theory will remain incomplete. (shrink)

Devotion is associated with showing commitment to what individuals choose. But is perceived devotion influenced by how individuals react to what they did not choose? Two experiments (N = 1,000) indicate that rejecting alternatives is a key behavioral cue for assessing devotion. Study 1 documents the basic effect: individuals who reject alternatives were seen as more devoted than individuals who accept or are ambiguous toward alternatives. The result remained regardless of whether individuals self-identified with being devoted and exerted effort toward (...) their target of devotion. Rejecting alternatives predicted greater likelihood of being trusted and viewed as living a good life, mediated by perceived devotion. Study 2 examined whether people distinguish between different types of devotees who reject alternatives, in terms of the process (mindful vs. mindless) and nature (neutral vs. harmful to the self) of their choices. Individuals who engaged in harmful devotion were less likely to be perceived as devoted, trusted, or living a good life than individuals who did not. Individuals who mindlessly rejected alternatives were also evaluated more negatively than individuals who mindfully rejected alternatives. Altogether, these findings not only illuminate how rejecting alternatives inform our understanding of devotion but also reveal its broader impact on social evaluations. (shrink)

Arisztotelész korai etikái.--Hobbes Leviatánja.--Mandeville és a Méhek meséje.--Spinoza Etikája.--Rousseau és az Új Héloïse.--Kant etikái.--A szerencsétlen tudat fenomenológiája.--Ludwig Feuerbach redivivus.--Az istenek szomjaznak.--Lukács György és Seidler Irma.--A lelki szegénységről.

The tension between liberalism and democracy is very likely to become one of the major confliction fields of the early twenty-first century. Those conflicts include the redefinition of the relationship between ethics, morality, and law—in all the three spheres of modernity: the intimate, the private and the public. It turns out that all three aspects of the relationship once described by Hegel (law, morality and Sittlichkeit) remain equally decisive to maintain or regain the balance of freedoms in the modern world. (...) There is no justice, nor is there equity—unless this balance is maintained. Law—in this context—is not just the defender of the “universal” aspect, but preferably also that of the balance of freedoms (both through interfering, and through the denial of interference in “ethical life”). (shrink)

The first 1000 days of life, from conception to 2 years, are a critical window for the influence of environmental exposures on the assembly of the oral microbiome, which is the precursor to dental caries (decay), one of the most prevalent microbially induced disorders worldwide. While it is known that the human microbiome is susceptible to environmental exposures, there is limited understanding of the impact of prenatal and early childhood exposures on the oral microbiome trajectory and oral health. A barrier (...) has been the lack of technology to directly measure the foetal "exposome", which includes nutritional and toxic exposures crossing the placenta. Another barrier has been the lack of statistical methods to account for the high dimensional data generated by‐omic assays. Through identifying which early life exposures influence the oral microbiome and modify oral health, these findings can be translated into interventions to reduce dental decay prevalence. (shrink)

Se ofrece una panorámica de la evolución del sistema bibliotecario español en los 10/15 últimos años, comparándola con la situación en el mundo bibliotecario anglosajón. Se analizan los proyectos de cooperación bibliotecaria en España y se apuntan las líneas de interés en los proyectos europeos con participación española. Finalmente se presentan unas conclusiones sobre lo expuesto y una reflexión del papel que deben jugar las bibliotecas en un sistema organizado de investigación.

Mengzi 孟子 and Zhuangzi 莊子 lived around the same time in the mid–Warring States period of ancient China. The historical relation between them is unclear. There is no mention of each other in the texts named after them. But some authors have claimed that characterizations of deformed bodies, the heart-mind, and _qi_ 氣 in the Inner Chapters of the _Zhuangzi_ are directly critical of Mengzi. I argue that there is no good reason for this claim. Although their philosophies are conceptually (...) opposed, this does not mean that there is a directly critical relation between them. (shrink)

3. Han-Chung kŭnse chŏngch'i sasangsa pigyo.

Enck and Condley (2025) draw welcome attention to clinician experiences of “agent-regret.” They define agent-regret broadly as a person’s regret over their “harmful but not wrongful actions,” that...

The volume includes the proceedings of the 2nd Roma Sinica project conference held in Seoul in September 2019 and aims to compare some features of the ancient political thought in the Western classical tradition and in the Eastern ancient thought. The contributors, coming from Korea, Europe, USA, China, Japan, propose new patterns of interpretation of the mutual interactions and proximities between these two cultural worlds and offer also a perspective of continuity between contemporary and ancient political thought. Therefore, this book (...) is a reference place in the context of the comparative research between Roman (and early Greek thought) and Eastern thought. Researchers interested in Cicero, Seneca, Plato, post-Platonic and post Aristotelic philosophical schools, history, ancient Roman and Chinese languages could find interesting materials in this work. (shrink)

GNèS LEJBOWICZ. — Pour comprendre votre réflexion, pouvez-vous nous parler en introduction de votre parcours au sein de l’armée ? 2 JEAN-RENé BACHELET. — Je ne suis pas un officier « de droit divin » ; mon père a été tué dans la Résistance, et j’ai été enfant de troupe à 10 ans. Je suis d’une génération qui est à cheval sur deux ères : celle d’un temps ancien qui se termine avec la fin du monde bipolaire et celle de (...) temps nouveaux, chaotiques et ouverts par une exceptionnelle conjugaison de ruptures, notamment géostratégiques. (shrink)