Exploring the intricacies of heterogeneity in tax avoidance practices within family firms, a growing trend acknowledges the significant role of chief executive officers (CEOs) in setting the ethical tone and shaping corporate tax strategies. However, these studies often overlook the influence of the CEO’s transgenerational orientation, which becomes crucial when assessing ethics in family businesses. Therefore, the paper aims to analyse to what extent the CEO’s transgenerational responsibility (the moral obligation that incumbent leaders have vis-à-vis next generation family members) affects (...) tax avoidance with a utilitarianism lens. Relying on a sample of 272 firm-year observations of Italian listed family companies along the period 2014–2018, the panel regression model finds a positive relationship. Moreover, the involvement in the business of the next generation of family members strengthens this relationship, suggesting that the immediate proximity with other relatives fosters the conversion of the CEO’s transgenerational responsibility into tax avoidance practices. Finally, when the family firm is in financial distress, CEOs with greater transgenerational responsibility tend to avoid more taxes. (shrink)

Este artículo reseña: Enrico FERRI y Giuseppe CRICENTI. Alla ricerca della laicità perduta. Il crocifisso laico dei giudici italiani, Epílogo de Mauro Barberis, Fuorilinea, Monterotondo 2023, 133 pp.

In questo articolo, tratterò di come l’empirismo radicale, pensato insieme al pragmatismo di James e al metodo speculativo di Whitehead, operi un decentramento del ruolo della coscienza umana nel processo di costruzione del reale. Questa operazione, concentrandosi sulla primarietà delle relazioni nella co-costituzione delle entità tutte con gli ambienti, può essere uno strumento utile per ripensare pragmatiche eco-politiche all’interno di un’epoca precaria come quella della crisi socio-climatica. Il metodo speculativo di W. e il pragmatismo di J, assumendo un’esperienza assoluta che (...) è il prodotto immanente di un insieme di relazioni/flussi e materia, pongono il pensiero, gli oggetti, gli immaginari e i viventi, tra cui l’umano, in un processo di costituzione costante e reciproco della realtà. L’esperienza dell’empirismo radicale, accompagnata dal pragmatismo e dal metodo speculativo, può divenire in questa direzione uno strumento pratico per comporre nuove idee capaci di ingaggiarsi nel reale per creare nuovi ambienti insieme ai viventi e non con cui l’umano condivide la vita sulla terra. (shrink)

Being the most intuitive and yet perhaps most contestable of all, the correspondence theory remains an axis around which the philosophical debate on truth incessantly spins, with indefiniteness remaining as its main propelling force. The following work presents one more interpretative attempt; it will be argued that each classical contemporary version of the theory incorporates an idea of translation process. For this purpose, initially one was specified what notion of translation should be applied here by enumerating its key features. Next, (...) three classical models were examined—those proposed by Russell, Moore and Austin—in such a way as to expose the place of translation in each analysis. Consequently, the research both provide an element which unifies them and highlight the significance of translation for the philosophical inquiry into the concept of truth. (shrink)

It is easy to fall for a conceptual beauty and simplicity of the coherence theory of truth. But the texts in which its foundations were for the first time explicitly developed are rich in subtleties, defying a consistent interpretation and inviting various forms of criticism. That is why the following study will take one more look at the writings of Harold H. Joachim and Brand Blanshard, in order to prove that in the analyses which they proposed there is an additional, (...) so far unrecognised element – namely the process of translation – which plays a crucial role in making their accounts valid and complete. Initially then, the article will specify how the notion of translation should be here understood. Next, key postulates of both theories will be recalled, with an indication of several potential inconsistencies which they might entail. Finally, the analysis exposes translative ground of each reconstructed model. What will be thereby underscored, is not only the interpretative depth of Joachim’s and Blanshard’s legacy, but also significance of translation for the philosophical enquiry into the nature of truth. (shrink)

According to M. W. Service (1978), prior to Patrick Manson’s (1844–1922) discovery in 1877 that the mosquito Culex fatigans (Diptera: Culicidae) was the intermediate host of Bancroftian filariasis, the association of insects with disease and the nature of disease transmission was almost entirely speculation. As biographers P. H. Manson-Bahr and A. Alcock (1927) put it: “Manson’s investigations were thus the first convincing evidence that the vague beliefs traditional among many untutored races and countenanced from time to time by a few (...) sagacious medical men—beliefs that various specific diseases of the blood are disseminated by bloodsucking insects—were of good pathological report and worthy of further thought” .. (shrink)

Despite huge efforts towards understanding the severe acute respiratory syndrome coronavirus 2 (SARS‐CoV‐2) pathogenesis, little is known about the long‐term consequences of the disease. Here, we critically review existing literature about oncogenesis as a potential long‐term effect of SARS‐CoV‐2 infection. Like other viral infections, SARS‐CoV‐2 may promote cancer onset by inhibiting tumor suppressor genes. We conclude that, although unlikely, such hypothesis cannot be excluded a priori and we delineate an experimental approach to address it. Also see the video abstract here: (...) https://youtu.be/TBUTDSLR7vY. (shrink)

Die Festschrift Gnostica et Manichaica ehrt den am 13. Juli 1952 geborenen Religionshistoriker, Turkologen, Iranisten und Wissenschaftsgeschichtler Alois van Tongerloo. Sein vielseitiges und vielgestaltiges Wirken spiegelt sich in den 19 Beitragen von Kollegen, Freunden und Schulern, die so unterschiedliche Felder wie Religionsgeschichte, Manichaologie, Kirchengeschichte, Wissenschaftsgeschichte, Turkologie, Sinologie und Iranistik abdecken.Aus dem Inhalt : L. Cirillo, Mani: Apostle of Jesus Christ and Paraclete, in the Manichean primitive tradition and in the criticism of St. AugustinePaul Mirecki, Manichaeism, scribal magic and Papyrus Kellis (...) 35Zekine Ozertural, Uber eine orthographische Besonderheit der manichaisch-uigurischen TexteAntonio Panaino, The three Magi, the Stone of Christ and the Christian origin of the Mazdeam fire cultRomolo Perrotta, Wie entsteht eine "Haresie"? Eine phanomenologische PerspektiveCardinal Julien Ries, Le Manicheisme - une religion dualiste, gnostique et syncretisteJurgen Tubach, Die manichaische Hierarchie: die Zahlen 12, 72 und 360Roland van Vliet, Adoptianismus in der manichaischen Christologi. (shrink)