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3 articles

Article

Open AccessPublished: 30 May 2026

From Experience to Concept: Nominalization and the Formation of Philosophical Meaning in Everyday Life

Maryna Tsehelska, Olena Ilienko

Philosophy and Realistic Reflection · 43–61 · 10.55121/prr.v3i2.102359

Philosophical inquiry has traditionally approached abstract notions such as responsibility, resilience, and meaning as products of sophisticated theoretical reasoning, while paying comparatively limited attention to the ways in which these constructs arise from ordinary human experience. This paper seeks to address this imbalanc

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Article

Open AccessPublished: 19 November 2025

Guiding the Process of Construct Building: An Exploration Based on Heidegger’s Ontological Difference

Heribert Gierl

Philosophy and Realistic Reflection · 22-46 · 10.55121/prr.v3i1.815

Numerous academic disciplines are dedicated to the study of human behavior. Within these disciplines, a well-established standard governs the conduct of research, encompassing construct building, theory formulation, measurement development, and statistical analysis. While literature provides extensive criteria to ensure the qual

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Article

Open AccessPublished: 19 November 2025

Delegating Authority to Algorithms: Legitimacy and Public Values in European Tax Administrations

Pascal Stiefenhofer, Ufuk Gergerlioğlu, Cafer Deniz

Philosophy and Realistic Reflection · 1-21 · 10.55121/prr.v3i1.757

This paper develops a philosophical and empirical framework for evaluating the democratic legitimacy of algorithmic decision-making in European tax administrations. Drawing on evidence from fifteen jurisdictions, it investigates how four core public values—intelligibility, contestability, non-domination, and equality before the

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