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)

1. Kant on the “Conditions of the Possibility” of Experience -- Claude Piché // 2. Plato and Kantian Transcendental Constructivism -- Tom Rockmore // 3. Kant and Fichte on the Notion of (Transcendental) Freedom -- Violetta L. Waibel // 4. Fichte, Transcendental Ontology, and the Ethics of Belief -- Steven Hoeltzel // 5. Transcendental Philosophy as “Therapy of the Mind”: Fichte’s “Facts of Consciousness” Lectures -- Benjamin D. Crowe // 6. From Transcendental Philosophy to Hegel’s Developmental Method -- William F. (...) Bristow // 7. How Transcendental Is Cohen’s Critical Idealism? -- Halla Kim // 8. Heidegger’s Failure to Overcome Transcendental Philosophy -- Eric S. Nelson // 9. Others as the Ground of Our Existence: Levinas, Løgstrup, and Transcendental Arguments in Ethics -- Robert Stern // 10. Raising Validity Claims for Reasons: Transcendental Reflection in Apel’s Argumentative Discourse -- Matthias Kettner // 11. Transcendental Arguments Based on Question-Answer Contradictions -- Yukio Irie // 12. Consequences of the Transcendental-Pragmatic Consensus Theory of Truth -- Michihito Yoshime // 13. On Jürgen Habermas’s Cognitive Theory of Morality -- Yasuyuki Funaba . (shrink)

Kirk Lougheed argues that active euthanasia (here ‘euthanasia’) is impermissible for people who are extremely sick and cannot exercise their vital forcei because (1) exercising vital force does not require volition but only being an object of caring relationships and (2) African philosophy entails other-regarding deontological duties to stay alive.1 In this commentary, we point out an implication of Lougheed’s view that is morally problematic and offer a revision that avoids this implication. We also argue for an additional advantage of (...) this revision. Lougheed’s view implies that a person who is the object of very few relationships has a much weaker duty to stay alive than a person who is well-loved and the object of many relationships. This is because he seems to think that duties to stay alive are derived entirely from one’s relationship with other people. While he is clear that a person, even if terminally ill or permanently unconscious, has a duty to stay alive so that they could remain the object of harmonious relationships, he is silent on whether duties to stay alive could be grounded in reasons that have to do with oneself. Plausibly, on this view, the strength of one’s duty to stay alive depends solely …. (shrink)

The present study examined the attitudes of Filipino middle school students toward physical education and the associations between PE attitude and various personal and external correlates of PE. In total, 659 middle school students, aged between 12 and 19 years, participated in the study. The Physical Education Attitude Scale was used to measure affective, cognitive, and motivational/behavioral attitudes of adolescent students toward PE. Results showed that middle school students had moderate general attitudes toward PE. Female students had more favorable attitudes (...) toward PE when their teacher was male than female. When the teacher was female, male students were more satisfied with the PE curriculum than female students. When the teacher was male, female students were more comfortable with the PE curriculum than male students. Finally, students' PE attitude did not decrease as they got older, regardless of student sex. The findings provide a different perspective for the field and underscore the importance of not only the PE curriculum but also the student–teacher relationship. To prevent the decline in students' positive attitude and encourage positive behaviors toward PE and activities, teachers should be very considerate about their interactions with students of the same sex; school administrators, meanwhile, should focus at providing PE teachers with special training courses to enhance both their teaching and communication capabilities. (shrink)

Currently, there is a resurgence of interests in phenomenology in education. This article sheds light on the importance of hermeneutical phenomenology in teaching and learning based on the lived experience of a Sioux Indian adolescent boy, elicited from an ethnographic case study conducted at an alternative high school in the US. Employing narrative inquiry, this article seeks phenomenological ways of understanding students' lived experiences and explores the meaning of the pedagogical practice of hermeneutical phenomenology in education. I delve into how (...) hermeneutical understanding of the phenomena of students' lived experience can catapult both students and teachers into the personal growth and development in a reciprocal way. It is my hope that such an understanding will facilitate an educational aim that focuses on the ontology of being and becoming while students' existence is brought to the center of teaching and learning. (shrink)

Responding to the Special Issue's call for “new thinking” on gender and governance in developing societies, we introduce our research on the social organization of development knowledge and its ethical implications. Our feminist‐based approach, institutional ethnography, analyses the ruling relations of development and the standpoints represented in knowledge about development and its governance. Our paper offers an alternative to what we see as “the institutional standpoint” prevailing, but taken for granted, in business and society scholarship addressing development. Instead of theorizing (...) development relationships between institutions and their “stakeholders,” we illustrate what can be learned about the social relations of development beginning from the experiences of local subjects. Our analysis of an environmental research and development project in Uzbekistan shows that being missed is knowledge about development subjects that could have revealed what is locally relevant and needed. Instead, we discover gender inequality being constituted, unknowingly, within this project's institutionally generated knowledge and the activities it authorizes. (shrink)

Business and Society Review, Volume 127, Issue 2, Page 493-529, Summer 2022.

This study investigates the role of language in cross‐sector collaboration between mental health hospitals and municipalities, focusing on the challenges of maintaining continuity of care and integrating patient‐centered approaches. Using Fairclough's framework for critical discourse analysis, we examined focus group interviews with 21 healthcare professionals, including nurses, social workers, and psychiatrists, to identify key themes and patterns in how cross‐sector collaboration is discussed. The analysis revealed a dominant medicalized discourse in hospital settings, which often emphasized structured care processes like treatment (...) plans and medication management, overshadowing more flexible, patient‐centered approaches common in community‐based services. Power dynamics were evident, with hospital professionals frequently positioned as active agents, while patients and community‐based workers were portrayed in more passive roles. Although efforts to involve patients in decision‐making were noted, these were often controlled by professionals, reflecting a mediated approach to patient empowerment. The findings highlight the cultural and structural divides between hospital and community services and suggest the need for improved communication strategies, integrated care pathways, and a shift toward more inclusive, patient‐centered care models. Addressing these discursive barriers is crucial for achieving more effective, integrated, and patient‐centered care, ultimately improving outcomes for patients. (shrink)

This study assessed the knowledge and perception of human biological materials (HBM) and biorepositories among three study groups in South Korea. The relationship between the knowledge and the perception among different groups was also examined by using factor and regression analyses. In a self‐reporting survey of 440 respondents, the expert group was found more likely to be knowledgeable and positively perceived than the others. Four factors emerged: Sale and Consent, Flexible Use, Self‐Confidence, and Korean Bioethics and Biosafety Action restriction perception. (...) The results indicate that those who are well aware of the existence of biobanks were more positively inclined to receive the Sale and Consent perception. As a result of the need for high quality HBMs and the use of appropriate sampling procedures for every aspect of the collection and use process, the biorepository community should pay attention to ethical, legal, and policy issues. (shrink)

In higher-level cognitive tasks, older compared to younger adults show a bias towards positive emotion information and away from negative information (a positivity effect). It is unclear whether this effect occurs in early perceptual processing. This issue is important for determining if the positivity effect is due to automatic rather than controlled processing. We tested this with older and younger adults on a positive/negative face emotion valence classification task using masked priming. Positive (happy) and negative (angry) face targets were preceded (...) by masked repetition or valence primes with neutral face baselines. In Experiment 1, 30 younger and 30 older adults were tested with 50 ms primes. Younger adults showed repetition priming for both positive and negative targets. Older adults showed repetition priming for positive but not negative targets. Neither group showed valence priming. In Experiment 2, 30 older and 29 younger adults were tested with longer duration primes. Younger adults showed repetition priming for both positive and negative emotions, and no valence priming. Older adults only showed repetition and valence priming for positive targets. We proposed older adults’ lack of angry face priming was due to an early attention orienting strategy favouring happy expressions at the expense of angry ones. (shrink)