bluuebunny/crossref_metadata_2025 huggingface dataset:
Cardiac dysfunction rather than aortic valve stenosis severity drives exercise intolerance and adverse haemodynamics
Authors: Hoedemakers Sarah , Verwerft Jan , Reddy Yogesh N V , Delvaux Robin , Stroobants Sarah , Jogani Siddharth , Claessen Guido , Droogmans Steven , Cosyns Bernard , Borlaug Barry A , Herbots Lieven , Verbrugge Frederik H
Published: October 2023

Aims

To study the impact of heart failure with preserved ejection fraction (HFpEF) vs. aortic stenosis (AS) lesion severity on left ventricular (LV) hypertrophy, diastolic dysfunction, left atrial (LA) dysfunction, haemodynamics, and exercise capacity.

Methods and results

Patients (n = 206) with at least moderate AS (aortic valve area ≤0.85 cm/m2) and discordant symptoms underwent cardiopulmonary exercise testing with simultaneous echocardiography. The population was stratified according to the probability of underlying HFpEF by the heavy, hypertension, atrial fibrillation, pulmonary hypertension, elder, filling pressure (H2FPEF) score [0–5 (AS/HFpEF−) vs. 6–9 points (AS/HFpEF+)] and AS severity (Moderate vs. Severe). Mean age was 73 ± 10 years with 40% women. Twenty-eight patients had Severe AS/HFpEF+ (14%), 111 Severe AS/HFpEF− (54%), 13 Moderate AS/HFpEF+ (6%), and 54 Moderate AS/HFpEF− (26%). AS/HFpEF+ vs. AS/HFpEF− patients, irrespective of AS severity, had a lower LV global longitudinal strain, impaired diastolic function, reduced LV compliance, and more pronounced LA dysfunction. The pulmonary arterial pressure–cardiac output slope was significantly higher in AS/HFpEF+ vs. AS/HFpEF− (5.4 ± 3.1 vs. 3.9 ± 2.2 mmHg/L/min, respectively; P = 0.003), mainly driven by impaired cardiac output and chronotropic reserve, with signs of right ventricular pulmonary arterial uncoupling. AS/HFpEF+ vs. AS/HFpEF− was associated with a lower peak aerobic capacity (11.5 ± 3.7 vs. 15.9 ± 5.9 mL/min/kg, respectively; P < 0.0001) but did not differ between Moderate and Severe AS (14.7 ± 5.5 vs. 15.2 ± 5.9 mL/min/kg, respectively; P = 0.6).

Conclusion

A high H2FPEF score is associated with a reduced exercise capacity and adverse haemodynamics in patients with moderate to severe AS. Both exercise performance and haemodynamics correspond better with intrinsic cardiac dysfunction than AS severity.
Older Adult Falls in the Community: Does Unsafe Home Environment Have a Risk Role Through the Mediating Effect of Functional Limitations?
Authors: Das Gupta Debasree , Kelekar Uma , Turner Sidney C
Published: October 2023

Background and Objectives

Fall incidents from unsafe home environments are frequent in older-adult homes but the literature is ambiguous whether it is the presence/absence, or the interplay of such conditions and physical functioning that is of salience. We therefore estimated whether unsafe home environment is adversely associated with subsequent falls among older adults and what proportion of this association was mediated through limitations in daily and instrumental activities of daily living (ADL/IADL).

Research Design and Methods

Using a nationally representative sample of community-dwelling Medicare beneficiaries (≥65 years) in the 2018–2019 National Health and Aging Trends Study (n = 2,599), we conducted bivariate and multivariable analyses. We examined baseline conditions of home disorders, unsafe bathroom settings, unsafe house/building features, and house disrepairs in 2018 and their relation with subsequent falls in 2019, after controlling for covariates. To assess whether ADL/IADL limitations mediated this relationship, we employed the Karlson–Holm–Breen methodology.

Results

In 2019, the self-reported prevalence of falls among older adults was estimated at 34.68%. Although baseline home disorders had both a direct (adjusted odds ratio [aOR]: 1.14, 95% confidence interval [CI]:1.03,1.26) and an indirect effect through limitations in ADL and IADL (aOR: 1.01; 95% CI: 1.00,1.03), the relation between unsafe bathroom settings and subsequent falls was unclear. Unsafe house/building features and house disrepairs were not statistically significantly related either directly or indirectly with subsequent falls.

Discussion and Implications

Addressing home disorders through policy and housing assessments to highlight home environmental safety would be essential to address falls among older adults.
Bottom-up multiscale modelling of guard cell walls reveals molecular mechanisms of stomatal biomechanics
Authors: Yi Hojae , Anderson Charles T
Published: October 2023

Stomata are dynamic pores on plant surfaces that regulate photosynthesis and are thus of critical importance for understanding and leveraging the carbon-capturing and food-producing capabilities of plants. However, our understanding of the molecular underpinnings of stomatal kinetics and the biomechanical properties of the cell walls of stomatal guard cells that enable their dynamic responses to environmental and intrinsic stimuli is limited. Here, we built multiscale models that simulate regions of the guard cell wall, representing cellulose fibrils and matrix polysaccharides as discrete, interacting units, and used these models to help explain how molecular changes in wall composition and underlying architecture alter guard wall biomechanics that gives rise to stomatal responses in mutants with altered wall synthesis and modification. These results point to strategies for engineering guard cell walls to enhance stomatal response times and efficiency.
Conventional versus underwater endoscopic resection for superficial non-ampullary duodenal epithelial tumours
Authors: Miyazaki Hajime , Dohi Osamu , Ishida Tsugitaka , Seya Mayuko , Yamauchi Katsuma , Fukui Hayato , Yasuda Takeshi , Yoshida Takuma , Iwai Naoto , Doi Toshifumi , Hirose Ryohei , Inoue Ken , Harusato Akihito , Yoshida Naohisa , Uchiyama Kazuhiko , Takagi Tomohisa , Ishikawa Takeshi , Konishi Hideyuki , Morinaga Yukiko , Kishimoto Mitsuo , Naito Yuji , Itoh Yoshito
Published: October 2023

Background and objective

Several endoscopic resection methods have been developed as less invasive treatments for superficial non-ampullary duodenal epithelial tumours. This study aimed to compare outcomes of conventional endoscopic mucosal resection and underwater endoscopic mucosal resection for superficial non-ampullary duodenal epithelial tumours, including resection depth and rate of the muscularis mucosa contained under the lesion.

Methods

This single-centre retrospective cohort study conducted from January 2009 to December 2021 enrolled patients who underwent conventional endoscopic mucosal resection and underwater endoscopic mucosal resection for superficial non-ampullary duodenal epithelial tumours and investigated their clinicopathological outcomes using propensity score matching.

Results

Of the 285 superficial non-ampullary duodenal epithelial tumours, 98 conventional endoscopic mucosal resections and 187 underwater endoscopic mucosal resections were included. After propensity score matching, 64 conventional endoscopic mucosal resections and 64 underwater endoscopic mucosal resections were analysed. The R0 resection rate was significantly higher in underwater endoscopic mucosal resection cases than in conventional endoscopic mucosal resection cases (70.3% vs. 50.0%; P = 0.030). In the multivariate analysis, a lesion diameter > 10 mm (odds ratio 7.246; P = 0.001), being in the 1st–50th treatment period (odds ratio 3.405; P = 0.008), and undergoing conventional endoscopic mucosal resection (odds ratio 3.617; P = 0.016) were associated with RX/R1 resection. Furthermore, in underwater endoscopic mucosal resection cases, the R0 rate was significantly higher for lesions diameter ≤10 mm than >10 mm, and was significantly higher in the 51st-treatment period than in the 1st–50th period. Conventional endoscopic mucosal resection and underwater endoscopic mucosal resection cases showed no significant difference in resection depth and muscularis mucosa containing rate.

Conclusions

Underwater endoscopic mucosal resection may be more acceptable than conventional endoscopic mucosal resection for superficial non-ampullary duodenal epithelial tumours ≤ 10 mm. A steep early learning curve may be acquired for underwater endoscopic mucosal resection. Large multicentre prospective studies need to be conducted to confirm the effectiveness of underwater endoscopic mucosal resection.
The Hierarchical Taxonomy of Psychopathology (HiTOP) Approach to Assessment
Authors: Simms Leonard J. , Wright Aidan G. C. , Cicero David , Kotov Roman , Mullins-Sweatt Stephanie N. , Sellbom Martin , Watson David , Widiger Thomas A. , Zimmermann Johannes
Published: October 2023

This chapter describes the collaborative process that is underway to develop measures for the Hierarchical Taxonomy of Psychopathology (HiTOP). Research utility and clinical translation of the model require measures that are keyed to the model. The Measures Development Workgroup of HiTOP is developing both questionnaire and interview methods that (a) are specifically tied to the elements of the HiTOP structure and (b) provide one means of testing that structure. The workgroup’s scale development methods are rooted in the principles of construct valid scale development. This chapter summarizes Phase 1 of the project and the next steps needed to finalize the measure and maximize its clinical utility.
“La voix comme radicale altérité”? Spectral Music for the Voice
Authors: Haselböck Lukas
Published: October 2023

In his writings, Gérard Grisey calls for a reestablishment of sound as the central domain of music: “We are musicians, and our model is sound.” He is skeptical about the use of reference models that do not correspond to what he sees as the origins of music: mathematics, literature, theater, etc. From the dawn of spectralism, however, the question arose if it is possible to strictly separate sound and meaning from one another. This question gains additional relevance in regard to vocal music. Grisey’s extensive vocal works of the 1990s like Quatre chants pour franchir le seuil (1996–98) show the considerable change that spectralism underwent within a decade. Reflections on musical narrativity and rhetoric are (also) part of Grisey’s late aesthetics. Furthermore, in those years, the genre of opera was rediscovered: Kaija Saariaho, Michaël Levinas, and Fausto Romitelli devoted themselves intensely to music theater. This chapter discusses the wide range of their concepts from almost conventional large-scale dramaturgy to experiments that ultimately break down the genre’s limitations.
Social Change and the Maintenance of Musical Tradition among the Western Yugurs
Authors: Yaxiong Du
Published: October 2023

The Yugurs (裕固族) are a minority nationality with a long history and ancient cultural tradition. In the past forty years, due to the rapid development of China’s economy, the production and lifestyles of Yugur people have undergone tremendous changes. Yugur concepts of folk song have changed markedly. Some old folk songs have died out, with compositions called “new folk songs” coming into being. Yugur people realize that the preservation of their traditional culture is of fundamental importance in their national existence, and the preservation of traditional folk songs is a vital part of the maintenance of their traditional culture. Therefore, much has been done to preserve their traditional folk songs and culture.
Staging Race and Sexuality Across Borders
Authors: Wang Grace
Published: October 2023

This chapter uses the pop singer Coco Lee’s musical career as a case study to explore the translation of Chineseness as it travels across American and Chinese popular-music markets. Focusing on two moments from Lee’s career—her attempt to crossover into the US market in the early 2000s and her victory on the hit reality-TV singing competition I am a Singer in 2016—this chapter examines the hegemony of Anglo-American popular music within changing global coordinates of power marked by the rise of China’s market. It also analyzes the multidirectional traffic of ideas about race, gender, and sexuality that accompany global movements in popular music.
Musical Archaeology and the Prehistory of Chinese Music
Authors: Yuanzheng Yang
Published: October 2023

Two case studies form the core of this chapter, as they facilitate evaluating the contribution that archaeological finds have made to the formation, refining, or refuting of historical paradigms. The first examines how inscriptions on a bell excavated from the tomb of Marquis Yi of Zeng in 1978 agree with rubbings of two bells unearthed in the Northern Song dynasty, indicating that all three once belonged to the same set. Although evidence has emerged since then to suggest that each bell sounded with two tones, and at least one siren voice in the scholarly community has put forward the possibility, only the excavation of the tomb of Marquis Yi confirmed it. The second pertains to the history of the qin, an instrument universally regarded as morphologically constant throughout its evolution, until a series of finds from 1973 onward gradually undermined this paradigm to the point that it is now no longer sustainable.
Conclusions
Authors: Stock Jonathan P. J.
Published: October 2023

The chapter identifies problems and prospects for Chinese music studies in the contemporary era, identifying areas that deserve further attention in developing a viable, incisive, and inclusive disciplinary future. Prospects are outlined for new research in this subject area as raised in each of the preceding chapters. Then, the issues of linguistic and disciplinary multiplicities are discussed. Proposed solutions that would help construct a shared core for Chinese music studies as a new disciplinary meeting point include greater translation from Chinese to English and other languages, enhanced attention to coauthoring, and the focusing of critical engagement around shared theoretical strengths and pressing concerns. The chapter closes by detailing four areas of existing theoretical strength that offer potential core disciplinary pillars for future work: global music history, diaspora, decolonization, and intangible cultural heritage.
Chinese Music Modernities
Authors: Lau Frederick
Published: October 2023

This chapter examines the formation and logic of modern Chinese music in the early twentieth century, when China began to adopt Western knowledge, science, and technology to modernize its culture. It focuses on five groundbreaking musical moments of modernist formation that have produced long-lasting effects. They include the emergence of school songs, the music conservatory, the field of composition, musical individualism, and commercial and pop music. In this chapter, Chinese music modernity is viewed as a condition, a dynamic process, and an indigenous practice of musical transformation and development rather than a teleology with a goal and point of arrival. As a practice subjected to the push and pull of historical conditions and dynamics of contexts, modernity in Chinese music is an ongoing project that is shaped by constantly shifting sociocultural terrains, premises, and imaginations.
Going Dutch
Authors: Menze Jonas
Published: October 2023

This chapter explores the development, business strategy, and challenges of the Dutch live entertainment company and musical producer Stage Entertainment. The company was established in 1999 by the Dutch media and theatre impresario Joop van den Ende, co-founder of the media company Endemol. After expansion into the German musical theatre market, Stage Entertainment evolved into the market leader for musical theatre production in continental Europe and one of the major producers worldwide. The Amsterdam-based company became an important originator of local musicals and supporter of local musical theatre talent. Its portfolio of original productions includes musicals such as 3 Musketiers (2003), Ciske de Rat (2007), Sister Act (2009), and Rocky (2012). The chapter highlights how Stage Entertainment developed European markets and is now facing an uncertain future owing to audience decline and its acquisition by the American media conglomerate Advance Publications.
Beloved in London, Ignored in New York
Authors: Cottis David
Published: October 2023

Since the 1970s and the rise of the so-called megamusical, it has often been assumed that the British and American audiences form a single market, with shows that triumph in the West End inevitably doing the same on Broadway. However, it isn’t always that simple. This chapter examines two shows, both long-runners in the West End, that failed to reproduce their success in the United States: Starlight Express (1984) ran two seasons, as opposed to its eighteen in London, while We Will Rock You (2002) became the most successful British musical not to open on Broadway since Salad Days (1954). This chapter examines the differing transatlantic fates of these two shows and looks at what this tells us about national attitudes to rock music, spectacle, and to the musical theatre itself.
Kurt Weill’s American Works in Twenty-First-Century Germany
Authors: Wiemers Judith
Published: October 2023

This chapter explores the twenty-first-century German reception of Kurt Weill’s works for the American musical stage, written between 1936 and the composer’s death in 1950. It investigates press materials on all of Weill’s American pieces that have been performed in Germany since the early 2000s and argues that some of the prejudices associated with Weill’s evolving compositional style and his affinity with the American theatre system to some extent continue to inform the composer’s reception in the country of his birth, as do general reservations about the American entertainment industry, on the one hand, and the genre of the stage musical, on the other. The research presented here does, however, suggest that in recent years, theatrical institutions and critics have become more open to Weill’s American oeuvre, which often resists clear genre demarcations, although it still struggles to become firmly entrenched in the German repertory.
From Fleet Street to Broadway and Back
Authors: Lawson-Peebles Robert
Published: October 2023

This essay on Sweeney Todd, the Demon Barber of Fleet Street (1979) is organised into two parts. The first section discusses the criminal and unsanitary environment of Fleet Street that prompted the serial publication The String of Pearls (1846–1847), with its protagonists, the murderous barber Sweeney Todd and his pie-shop accomplice, Mrs Lovett. The metamorphosis of Todd from neighbourhood gangster to comic villain can be witnessed in a trio of melodramas, a British film, and a humorous monologue. The second part of the essay shows how Stephen Sondheim and Hugh Wheeler restored Todd’s status as a Fleet Street psychopath. They adapted Christopher Bond’s 1973 Brechtian version of Sweeney Todd by drawing on a variety of resources: modern psychology and modernist music (particularly the work of Bernard Herrmann), Weimar and Hollywood film, and the universal fairy tale and lullaby. The essay concludes with a survey of the productions, mainly in London, that established Todd as a demonic icon and the enterprise with Mrs Lovett as an urban myth.
A Little Night Music in Sweden
Authors: Stridh Renate
Published: October 2023

‘Suggested’ by Ingmar Bergman’s classic film comedy Sommarnattens leende (Smiles of a Summer Night, 1955), the A Little Night Music (1973) was one of Stephen Sondheim’s rare Broadway hits. The essay charts how critics and audiences reacted to the musical when it returned to the country where it is set, considering each of the seven productions of the show, in various Swedish cities, between 1974 and 2013. The chapter relates the changes in the ways in which the musical has been received and performed to both the changing attitudes towards the two artists most widely associated with this musical (Bergman and Sondheim) and to the general development of musical theatre in Sweden. It also explains how the strict division into subsidised and commercial theatres, as well as the status of its source material as part of the national artistic heritage, continues to affect how A Little Night Music is staged and seen.
The German/Austrian ‘Drama Musical’, or ‘I Sing Alone’
Authors: Jubin Olaf
Published: October 2023

Since the 1990s there have been several internationally successful German/Austrian shows which claim to have introduced a new subgenre of musical theatre. The ‘drama musical’ was developed by the lyricist and librettist Michael Kunze, who started as a translator, and includes such works as Elisabeth (1992), Tanz der Vampire (1997), Mozart! (1999), Rebecca (2006), and Marie Antoinette (2006). This chapter investigates the subgenre’s key elements and explores the manner in which the storytelling techniques employed in these five shows differ significantly from those of their British and American counterparts. It will also probe how their dramaturgy functions and the influences detectable from the famous musicals that Kunze has adapted into German and how he moves beyond the forms that they have innovated.
Musical Translation and Its Multiple Challenges
Authors: Espasa Eva
Published: October 2023

This chapter focuses on the analysis of translated musical productions, where cultural, commercial, and theatrical aspects interact with musical and linguistic parameters. These will be studied as challenges, which are flexible and interrelated. The chapter will examine the cultural and commercial aspects of the process that conditions the ways musicals are imported and consumed. The conjunction between music and words is an argument both for and against translation and is a main priority in singable translation, where articulation, rhythm, and rhyme are common but flexible requisites relative to the overall function of songs in stage musicals. The collaborative nature of musical creation applies to translation, a task that is undertaken by musical, theatrical, and translation professionals who often work in conjunction and whose main priorities will be exemplified by specific samples from musicals recently translated and presented on the Barcelona stage.
Entertainment, Propaganda, and/or Resistance in Staging Musicals in Hungary after World War II—István, a király (Stephen, the King, 1983) and Beyond
Authors: Imre Zoltán
Published: October 2023

Focusing on the 1983 historical musical, István, a király (Stephen, the King), this chapter investigates the various roles and functions art and theatre fulfilled in the socialist period after World War II. Before analysing István, the chapter briefly outlines the appearance of musical as a genre in Hungary, its various functions in the socialist era, and then situates István within the Hungarian musical scene of the 1980s. It asks how the rock opera re-used an ancient historical tale to reflect the political and social conflicts of the Kádár regime and also analyses its journey to national-classical status. Finally, the chapter outlines briefly the current situation of musical theatre in Hungary.
‘Superboy and the Invisible Girl’
Authors: Barnes Grace
Published: October 2023

This chapter challenges the ongoing systemic prejudice against women in musical theatre. Although women constitute the largest proportion of the audience for musical theatre, their absence from the creation of new work results in shows which lack an authentic female voice and are framed by the male gaze.

Although women constitute the largest proportion of the audience of musicals, their comparative lack of power as producers, creatives, and performers restricts their representation as on-stage agents of the drama to exclusively masculine perspectives—both hetero-normative and queer. The bias in favour of male creative practitioners frequently results in female characters who have no agency within the narrative, and who conform to a series of limiting and persistent stereotypes. And yet, as Mamma Mia! has proven unequivocally, the female voice is a voice that other women want to hear. How is it that, while critical discourse has followed the lead of second-wave feminists in the 1960s and 1970s in dismantling patriarchal Western assumptions, men in musical theatre continue to speak for women, and the genre is deluged with stories in praise of ‘different’ boys and men without offering an equal platform for narratives concerning girls and women?

This chapter suggests that, when viewed against the recent efforts by the industry to extend inclusive practices to a range of minority groups, the ongoing exclusion of women is a calculated act by men determined to retain control of the industry.
My Un-Fair Lady?
Authors: Gindt Dirk
Published: October 2023

This chapter identifies and explains the pivotal role played by Swedish agent-cum-producer Lars Schmidt (1917–2010) in successfully helping to introduce and implement the postwar Broadway musical on European stages. By presenting heretofore unmined archival and original sources, the chapter outlines some of Schmidt’s key artistic choices and financial strategies that paved the way for the transatlantic breakthrough of the American musical. As a primary case study, the 1959 production of My Fair Lady in Stockholm serves as representative of how European audiences came to embrace Broadway culture. Not only did it mark one of the most expensive theatrical events produced in Sweden up until that point, but it also engendered significant anxieties around prefabricated theatre that seemingly valued profit over art. The chapter puts this criticism to the test by presenting various sides of the debate and teasing out the complexity of the (arguably very shrewd) business strategies used by Schmidt to launch My Fair Lady as one of the defining cultural events of the postwar period in Northern and Western Europe, one that became a turning point for the financial and conceptual organisation of live theatre. Also at play in this moment are the intertwined fears around commercialisation and Americanisation that served to heighten the tensions between theatre as art and theatre as mass entertainment.
Psychoanalysis as an Art of Meeting the Other
Authors: Storck Timo , Holm-Hadulla Rainer M.
Published: October 2023

Psychoanalysis as a cultural and clinical practice can justly be regarded as a creative process inasmuch as it fosters development and change by means of shared subjectivity. In doing so, psychoanalysis resorts to transforming individual ‘now moments’ (experiencing a ‘subjective time’ as a sort of condensation of past, present, and future) into ‘moments of meeting’, that is, a sharing of emotional presence between two persons (child and caregiver, patient and therapist). By means of a ‘moving along’, the implicit can me made explicit and new ways of being oneself in the presence of the other arise. This trope of finding and maintaining an equilibrium between the ‘egocentric’ and the ‘excentric’ holds relevance for cultural and artistic processes as well. On a metatheoretical level, psychoanalysis, cultural theory, and art meet in the same way while holding their own, respectively. Thus, moments of meeting the other can be explored by referring to Philosophy/Aesthetics (e.g., Hegel, Levinas, Merleau-Ponty) as well as Psychoanalysis (Meltzer, Stern).
International Tax Law and Private International Law
Authors: Kouraleva-Cazals Polina
Published: October 2023

This chapter describes the relationship between international tax law (ITL) and private international law (PIL). ITL governs relations between states and must, in this sense, respect public international law. It aims to ensure that taxes are levied, even in situations involving a foreign element, and, in this respect, it is unquestionably a matter of tax law. However, it also aims to articulate the exercise of jurisdiction by the states concerned and, in this respect, it is very akin to PIL. Indeed, any cross-border transaction immediately raises the question of the applicable civil, as well as tax law. The methods used in PIL have evolved over time, whereas ITL has shown great methodological stability. However, beyond the issue of methods, in both branches there is an underlying and crucial issue of the influence of the will of the parties. Moreover, in both areas, laws of several jurisdictions may be applicable simultaneously, which raises the question of their articulation. The answer to this question is difficult to find in both PIL and ITL. Finally, both in ITL and in PIL, the conventional methods of resolving conflicts of law incur overwhelming difficulties when faced with a global phenomenon, such as that of multinational enterprises. These difficulties call for new approaches and methods in both fields.
International Tax Law and Corporate Law
Authors: Vinhas Catão Marcos André , Souza Verônica
Published: October 2023

This chapter studies the relationship between international tax law and corporate law. Corporate law refers to the body of laws that govern relations between companies, organizations, and businesses. The chapter looks at the practical aspects of the interaction between corporate and tax laws and the tax outcomes of international corporate events and then analyses how cross-border transactions are treated by international tax law and the domestic laws of particular jurisdictions. The chapter then addresses the tax aspects of the two ways of financing a company—equity and debt—as well as the impact of thin capitalization and earnings-stripping rules on shareholders’ decisions. It focuses on the tax issues of corporate distributions, the tax treatment given to cross-border dividend payments by different jurisdictions, and on conflict resolution by the application of a tax treaty. The chapter also considers the tax implications of international corporate reorganizations with respect to capital gains and exit taxes. Finally, it examines types of entities and their liability for tax, with a focus on fiscally transparent entities.
Triangular Cases and Tax Treaties
Authors: Arginelli Paolo
Published: October 2023

This chapter investigates the term ‘triangular case’, which is a well-known technical term in the field of international taxation, in particular within the domain of tax treaty law. With regard to income tax, the term is generally intended to denote any situation in which two or more (generally three) states are entitled to tax the same item of income based on different connecting factors, such as different rules on tax residence, permanent establishment, lex rei sitae, the place of residence, or establishment of the payor. The chapter focuses on ‘classic’ triangular cases, which involve three different states. These include permanent establishment cases, dual resident cases, reverse permanent establishment cases, and reverse dual resident cases. The main issues stemming from the application of tax treaties to triangular cases derive from the fact that tax treaties are generally bilateral. The effect is that while more than one tax treaty usually applies to prototypical (trilateral) triangular cases, the effects stemming from the application of one of those treaties are often not fully factored in by the other relevant treaties, leading to awkward results.
Regional Double Tax Treaty Models
Authors: West Craig
Published: October 2023

This chapter highlights regional double tax treaty models as potential indicators of regional tax treaty policy. Regional tax treaty models are often dismissed as being simple hybridizations of the ‘main’ model tax conventions, being the OECD Model Convention on Income and on Capital (the OECD MC) or the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN MC). But insufficient attention to these models may be a missed opportunity to tease out regional tax treaty position or preferences. Regional tax treaty models emerge from economic groupings of countries and therefore should be a document that reflects that regional body’s preferences. The chapter evaluates the regional tax treaty models at the point of origination against the OECD MC and UN MC at that point in time. The chapter also examines the regional tax treaty models developed by regional economic groupings across the globe with the aim of assessing whether any unique positions or provisions emerge. The analysis is performed by comparing the regional models with both the OECD and UN Models in the public domain at the time the regional model was concluded. From the analysis, the aim is to prove or disprove whether regional tax treaty models reveal any regional tax treaty policy positions.
Sources of Law and Legal Methods in International Tax Law
Authors: Prokisch Rainer
Published: October 2023

This chapter provides an overview of the sources of international tax law and methods of application and interpretation of the applicable rules. Sources are diverse and spread over numerous laws and official documents. A categorization covers three pillars: domestic law, international law, and European law. As any branch of law, international tax law is subject to a hermeneutic approach. Being international law, the international rules on treaty interpretation apply. However, tax treaties contain a specific treaty interpretation provision which bridges the gap between international and domestic law. The application of this rule is still subject to debate and a common approach still needs the substantial efforts of the international (tax) community. Model conventions and their commentaries play an important role in the interpretation process although their legal status still needs clarification.
The Perspective of the EAC on International Tax Law
Authors: Titus Afton
Published: October 2023

This chapter discusses international tax law from the perspective of the East African Community (EAC). It mentions how effective taxation of the digital economy is a priority for all countries. The taxation of the digital economy is particularly relevant for the EAC, especially following the plans to create a Single Digital Market across the region. The chapter explains that the fairest and most effective way for the EAC to tax the digital economy is through the adoption of a corporate income tax system based on unitary taxation and formulary apportionment. It clarifies that the EAC should not follow the OECD’s proposed approach as it would require the EAC Partner States to surrender some tax sovereignty
The Future of Labour Taxation and the ‘Rise of the Robots’
Authors: Kofler Georg
Published: October 2023

This chapter investigates the future of labour taxation. The burden on labour income was and continues to be a major source of government revenue and the financing of social security systems. The relative tranquillity in the legal framework for taxing capital and labour might, however, come into flux due to the increasing impact of digitalization, robotics, datafication, automation, and artificial intelligence (AI) on the economy and has resulted in intense debates not only about the future of work, but also the future of labour taxation and alternative sources of revenue in today’s globalized economy. Indeed, the ongoing ‘fourth industrial revolution’ or ‘automation revolution’ has created uncertainty and anxiety about the risks and chances of a possible transformation of the labour market, as there exists the perception that technological change is faster paced and broader based than in the past, making more jobs automatable than previously thought, with AI potentially being the harbinger of a jobless future. The chapter then provides some context and an overview of the major tax policy reform proposals.
Invisible Silence, Loud Music
Authors: Zarate de Perez Patricia , Wu Wenjun
Published: October 2023

This collaborative research aims to understand the role of music in the gender transition of Wenjun, a trans male Chinese jazz musician and bass player. It will describe how Wenjun experienced music, focusing on the precise elements used to translate his gender transition. The mirrored changes that occurred for Wenjun created a clarity of musicking that became a true representation of his musical self. Wenjun’s personal reflections on his gender transition and compositions reveal a multidimensional struggle that was mirrored in the music he composed and performed during this period of radical change. Alongside these contemplations, Patricia, a music therapist and jazz musician, considers the transformations facilitated for Wenjun through the lens of a qualitative research project. Translating the intense discomfort of gender dysphoria through often shocking harmonic and melodic statements, Wenjun was able to find new expressive pathways through which to explore his life and gender transition. This chapter is presented through music and words, a call-and-response between Wenjun as a jazz musician and Patricia as a music therapist, jazz musician, and researcher.
Orality and Literacy in Borges
Authors: Balderston Daniel
Published: October 2023

This chapter explores what can be learned from an important Borges manuscript, the first draft of “Del culto de los libros” [Of the Cult of Books]. Borges’s central preoccupation in the text is the relation between oral speech and writing. The marginal and internal references are analyzed to show how the author’s wide range of reading is brought together in a newspaper article from 1951, later included in Otras inquisiciones [Other Inquisitions]. His discussion of the importance of books in modern culture is in turn shown to be an intervention in a debate around the importance of intellectual work in Peronist Argentina.
Philosophical Themes in Nineteenth-Century American Feminism
Authors: Dicker Rory
Published: October 2023

Although nineteenth-century American women would not have called themselves “feminists,” the activist and intellectual work they engaged in illustrates their powerful commitment to women’s rights. Through activism in the abolitionist, temperance, dress reform, and suffrage movements and through written work published as books, articles, and essays, these women challenged a status quo in which white women were invisible before the law and enslaved Black women were considered less than human. This chapter explores the contours of nineteenth-century feminist thought, with special attention to the ways that women challenged political, social, sexual, and religious norms. The chapter examines feminist responses to norms that excluded women from higher education, self-determination, citizenship, and sexual agency. It engages with feminist thinkers’ critique of social conventions that reinscribe men’s dominance and women’s dependence.
Examining the Impact of Educational Reforms on Schooling and Competences in PIAAC
Authors: Cappellari Lorenzo , Checchi Daniele , Ovidi Marco
Published: October 2023

Recent surveys on adult competences (e.g., IALS, PIAAC) show that competences are positively correlated with schooling and parental background. However, the institutional differences across countries mediate the impact of these variables, thus leading to less/more egalitarian distributions of competences as well as to difference in the gradient of competences on employment probability and earnings. This chapter intends to exploit existing data sets to explore the varieties of educational systems, distinguishing between inclusive and selective according to whether they are associated with less or more dispersed distribution of competences, once they are controlled for schooling and parental background. Typical reform indicators (that are time varying and can therefore be associated to different age cohorts) include duration of compulsory schooling, age of secondary school tracking, school autonomy, central examination, and student financial aid.
Educational Expansion and Inequality
Authors: Ballarino Gabriele , Panichella Nazareno
Published: October 2023

This chapter reviews the Italian case in order to shed light on the relations between expanding participation in education and educational inequality, on the one hand, and returns to education, on the other. Theoretically, the chapter relies on the OED triangle, the standard framework by which stratification research addresses issues of equality/inequality of opportunities, and it refers to the debate counterposing modernization theory and reproduction theory. Empirically, the chapter uses a new data set deriving from the harmonization of a number of high-quality surveys, thus giving to the analyses higher statistical power and better reliability, particularly concerning trends over time. The chapter is divided into three parts. The first part briefly reviews the main theoretical arguments provided by stratification research concerning the relations between education and socioeconomic inequality and their trends over time. The second part looks at the Italian case, placing the expansion of education in the historical context of postwar Italy. The third part presents an empirical analysis of class inequality in school achievement, of returns to schooling and, finally, of the direct effect of social origins over and above education.
An Anthropological Perspective on Globalization and Schooling
Authors: Anderson-Levitt Kathryn
Published: October 2023

This chapter describes how anthropologists and other ethnographers understand globalization, the spread of the Western form of schooling, and subsequent worldwide efforts to reform schools. The review essay begins from three premises. First, things, people, and ideas have always traveled. Second, all action is nonetheless local, and people necessarily remake the meanings of schooling and of traveling reforms in each new context. Third, policy and reform are practices of power. Some ethnographers have documented how international organizations and other actors have advocated (not without internal contention) certain global school reforms, and have used both overt and “soft” power to promote them. Many ethnographers have also described how local educators, whether in national ministries or school classrooms, have remade such global reforms to conform to local cultural understandings and material constraints. Therefore, anthropologists predict continued diversity across schools worldwide despite efforts for homogenization.
Globalization, Personalization, and the Learning Apparatus
Authors: Simons Maarten
Published: October 2023

The expression “lifelong learning” is now commonplace. To some, it sounds like a condemnation, to others a necessity, and to others still an ideal of freedom. However different these reactions to lifelong learning may be, they demonstrate that learning has become a reality, and consequently something we must relate to in one way or another. Regarding the pervasiveness of learning, two approaches dominate our explanations; the recourse to learning is understood as an expression of the logic of capital or as a deliberate political project. A different approach is adopted in this chapter. The Foucauldian-inspired analysis develops the thesis that learning plays a key role in how we are governed and governing ourselves. After clarifying how the social apparatus is gradually being replaced by a learning apparatus, the chapter takes a closer look at two operational effects of the (digital) learning apparatus: personalization and different sorts of globalization effects.
Globalization, Uncertainty, and the Returns to Education Over the Life Course in Modern Societies
Authors: Blossfeld Hans-Peter , Blossfeld Gwendolin J.
Published: October 2023

This chapter discusses four interrelated structural shifts of globalization which generate an unprecedented level of structural uncertainty in modern societies. These uncertainties are filtered by country-specific educational institutions and labor markets and are therefore channeled toward different social groups. The chapter focuses on the role of education institutions in the process of globalization and describes how educational outcomes affect individuals’ returns to education in 17 countries. Based on selected theoretical and empirical results of the international comparative Globalife project, this chapter demonstrates that youth and, in particular, the unskilled can be called the “losers” of globalization. In contrast, the qualified midcareer workers (mostly men) often have high levels of job security with relatively high wages and may be considered as the “winners” of globalization. In general, educational investments protect against the risks and uncertainties of globalization. However, there are remarkable differences in how (qualified) workers are affected by globalization over the life course in different countries.
Education Reform as a Global Phenomenon
Authors: Corsi Giancarlo
Published: October 2023

Reforms and innovations are generalized global phenomena, to the extent of becoming a sort of routine in most of the subsystems of modern society, especially in the educational system. This raises two sets of questions. The first concerns the variables on which reforms can intervene in order to improve education. If we distinguish among interaction (classroom), organization (schools), and society as a whole, the only variables on which reforms can intervene are organizational structures. But (how) can both society and education be improved by changing organizations? The second question is, What is the function of a reform if it is routine; that is, if it does not depend on the achievement of its aims? The answer lies in the relationship between planned reforms and unplanned evolution. As systems theory argues, planning and evolution are not contradictory: Reforms are also a stage of evolution. From this point of view, education represents a particular case.
The University as a World Organization
Authors: Stichweh Rudolf
Published: October 2023

The university seems to be the most instructive case of a societal institution that combines a precise localization at a specific place and belongingness and impact in the cities where universities are established with an invariable global relevance. This chapter presents the core arguments for this hypothesis. It looks at historical variants of the local situatedness of universities; explains the long-time persistence of universities); presents the social inclusivity of universities in stratified and modern societies; looks at migrations between universities as a unifying and differentiating force; and introduces the thematic universality of the university and the relevance of this feature for the interrelations of higher education and the other function systems of world society. Internally universities are incessantly restructured by the evolution of interaction systems on which teaching and research are based. The chapter concludes with remarks on the university as a center of the production of science and at the same time the core institution of the production of “human capital.” These centralities are measured and certified and even brought about by the emergence of university rankings as a visible symbol of the unity of a world system of universities.
Factious Education Politics in Chile, 1981–2021
Authors: Mizala Alejandra , Schneider Ben Ross
Published: October 2023

In the early 1980s, a military regime undertook sweeping reforms in many Chilean markets. The educational system was not an exception: a decentralization process transferred the administration of public schools to municipal governments, and the establishment of a voucher-type student-based subsidy paved the way for private sector participation as a provider of publicly financed education. As a result, the Chilean school system has been, by design, one the most market-based in the world; until the 2015 Inclusion Law, private-voucher schools could charge copayments on top of the voucher, select their students, and be explicitly for profit. For most of the past four decades, education in Chile has been highly politicized and usually contentious, including waves of student protests after 2006. The dimensions of debate and dispute revolved mostly around four interconnected dimensions: state versus market, profit versus nonprofit, stratification and inequality, and quality upgrading and teacher careers. Despite deep transformations in policy, especially after 2014, debates on most of these issues continue.