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)

Strip clubs have rarely been analyzed in terms of their gendered organization. Instead, the literature on stripping emphasizes interaction-based perspectives that focus on strippers, patrons, and broader macro-structural trends. Although interaction-based perspectives are valuable, they often neglect to consider the context in which these interactions take place, the strip club itself. Such studies also tend to neglect the larger cast of club characters who own, manage, and work. This study explores workplace dynamics in The Lion's Den, a club featuring nude (...) female dancers who perform primarily for male patrons. Informed by feminist and gendered organizational theory, this research utilizes sociologist Joan Acker's framework for studying gendered organizations as a way of augmenting interaction-based perspectives. Applying her approach to a strip club, an overtly gendered setting, this research demonstrates the importance of context in facilitating particular gendered processes, stereotypes, and gendered substructures. (shrink)

It seems obvious that blood itself is the most appropriate fluid to replace blood, and there is no doubt as to its efficacy. On the other hand, to my surprise, it has not shown itself, experimentally, to be so much superior to certain artificial solutions, such as gum arabic, as I expected.

Appraisal theories of emotion have two fundamental assumptions: (a) that there are regularities to be discovered between situations and components of emotional episodes, and (b) that the influence of these situations on these components is causally mediated by a mental process called appraisal. Appraisal theories come in different flavors, proposing different to-be-explained phenomena and different underlying mechanisms for the influence of appraisal on the other components.

This collection reports on the latest research on an increasingly pivotal issue for evolutionary biology: cooperation. The chapters are written from a variety of disciplinary perspectives and utilize research tools that range from empirical survey to conceptual modeling, reflecting the rich diversity of work in the field. They explore a wide taxonomic range, concentrating on bacteria, social insects, and, especially, humans. -/- Part I (“Agents and Environments”) investigates the connections of social cooperation in social organizations to the conditions that make (...) cooperation profitable and stable, focusing on the interactions of agent, population, and environment. Part II (“Agents and Mechanisms”) focuses on how proximate mechanisms emerge and operate in the evolutionary process and how they shape evolutionary trajectories. Throughout the book, certain themes emerge that demonstrate the ubiquity of questions regarding cooperation in evolutionary biology: the generation and division of the profits of cooperation; transitions in individuality; levels of selection, from gene to organism; and the “human cooperation explosion” that makes our own social behavior particularly puzzling from an evolutionary perspective. (shrink)

The present study examines the use of metadiscourse in English and Chinese research article introductions in the field of educational psychology. The corpus for this study comprises 40 introductions of research articles – 20 Chinese and 20 English – in the field of educational psychology. Hyland’s model of metadiscourse has been employed as the analytical framework for the present study. The similarities and differences in the use of metadiscourse between the two sets of texts are looked at from a socio-cultural (...) point of view. The findings of the present study provide some insights into the teaching and learning of academic English writing for Chinese ESL students. (shrink)

In the study of rational solutions to polynomial equations in two-variables, we show that an algorithmic solution to the decision problem (existence of solutions) enables one to construct a search algorithm for all solutions.

This study reveals how human attitudes to the long-term effects of their actions are crucially bound up with their ideas of personal identity. This collection of essays contrasts eastern and western philosophies of concern for the future, and offers some suggestions for their possible reconciliation.

Amidst the ideology, efficiency and bitter contention of international economy, the importance of leadership or public administration had long been under-stressed as an avenue for any better solution. Nonetheless, within a changing mode of interaction in the global community, an increasing ethos for the kind of common basis of ethics or agreement, at least in the level of class administrators or noble citizenry including the academicians, business leaders, bureaucrats and so, could be congruent for the public good on the national (...) and international plane. A rapid transformation for the informative society or sharing and humanity or social justice generally is seen to enable the possibility of new openness against the divergences from various reasons. Typically, I consider the public administration other than law, inter alia, could have strands to leap for any grand promise or for any cosmopolitan public value since it tends progressive and less ideological. At the core of ambition underlie the ethics of public administrators or their responsibility for the constituents and global public. The paper deals with two illustrative cases from the experience of South Korea which matters at the negative and positive concept of liberty. They will be investigated, empirically at some extent and in view of the ethics of congressmen and public officers. I, then, turn to explore the western theories and tenets often associated with their moral standard. Finally, the context could be revisited for the global scale of transformation expanded to cover the Orient and West. (shrink)

ExcerptAmerica’s prestige as the bearer of a liberal democratic world order has taken a dent due to both geopolitical power shifts and the debilitating polarization of American democratic culture. Relatedly, symbolic power has been shifting away from liberal ideals and standards of legitimacy globally.1 It has become ever harder to deny that a variety of non-Western civilizational states, China chief among them, will not conform, nor even try to conform, to the West’s liberal democratic standards. Though these states imported all (...) kinds of Western-style institutions in their earlier phases of modernization, they now seem ever more determined to break free from the West’s gravitational pull. (shrink)

Narrative Science examines the use of narrative in scientific research over the last two centuries. It brings together an international group of scholars who have engaged in intense collaboration to find and develop crucial cases of narrative in science. Motivated and coordinated by the Narrative Science project, funded by the European Research Council, this volume offers integrated and insightful essays examining cases that run the gamut from geology to psychology, chemistry, physics, botany, mathematics, epidemiology, and biological engineering. Taking in shipwrecks, (...) human evolution, military intelligence, and mass extinctions, this landmark study revises our understanding of what science is, and the roles of narrative in scientists' work. This title is also available as Open Access. (shrink)