Technik und Wissenschaft als “Ideologie”?

Continental Philosophy Review -     

Inheritance and the Family

Inherited wealth will be of increasing importance in years to come. Yet inheritance taxation is unpopular, and part of this unpopularity is due to family concerns. Such taxation is seen by many as morally problematic because it is taken to violate important family values. In this article, we explore five family arguments against inheritance taxation: firstly, whether we have a right to benefit our children; secondly, whether it is a virtue to benefit one's children; thirdly, whether children have a right to their parent's belongings, due to common ownership; fourthly, whether inheritance taxation may impair a vital sense of continuity and belonging; and lastly, an argument from incentives that appeals specifically to the relation between parents and children. We conclude that none of the arguments provide strong objections against a moderate or even a high inheritance tax rate, at least not when special provisions are made for things like family houses or farms. However, since the arguments all introduce concerns that should be assigned some weight, it would be unjust to abolish inheritance entirely.     

Coaching of Insolvent Entrepreneurs and the Change in Coping Resources,Health, and Cognitive Performance

As coaching becomes an established learning and development tool, it expands to new work contexts and relevant populations. Exploring coaching outcomes in insolvent entrepreneurs is a new and promising field. Business failure is a devastating experience for entrepreneurs, associated with negative emotions and adverse psychological and physiological reactions. Our study is the first to examine if coaching can help improve the coping resources, health, and cognitive performance of insolvent entrepreneurs. The results of our pre-post-test-within-subject analyses based on 19 participants show a positive improvement in psychological well-being, vital exhaustion, and vigilance. By contrast, no improvements were found with regard to coping resources and biomarkers such as stress hormones concentrations in hair. Unexpectedly, the working alliance between client and coach did not increase the improvements following coaching. Our findings contribute to the growing literature on the effects of coaching; however, our results should be interpreted cautiously as unfortunately we had no opportunity to include a control group in our research design.