bluuebunny/crossref_metadata_2025_split huggingface dataset:
Theatre and Globalisation: Theoretical and Historical Dimensions
Authors: Balme Christopher 
Published: October 2023

Abstract
The first section of the essay argues that theatrical globalisation begins in the second half of the nineteenth century with the rapid expansion of transportation, trading, and communication networks. It discusses some definitions of globalisation, especially its influential variant, glocalisation, and how we can use these terms in a theatrical context. It draws on David Singh Grewal’s notion of standardisation as a prerequisite for networked globalisation. The essay proposes that we look at theatrical globalisation from the perspective of ‘institutions in motion’, that is, the transferral of theatrical practices in different cultural environments. The global diffusion of Stanislavsky’s ‘method’ is a case in point. The main part of the chapter revisits Peter L. Becker’s influential theory of cultural globalisation and reformulates it under the heading ‘the five faces of theatrical globalisation’: marketisation, musicalisation, festivalisation, mediatisation, and musealisation. The essay demonstrates how these phenomena can be applied to current developments, especially in but not restricted to musical theatre.
The Path and Development of the Chinese Musical
Authors: Fangtian Cai 
Published: October 2023

Abstract
Musical theatre was introduced to China in the 1980s. This chapter reviews the development of the Chinese musical theatre industry from then to the present day in order to examine the challenges and problems faced by musical theatre productions in China. It also surveys the spread and influence of Western musicals since the Chinese-language translation of The Music Man premièred in Beijing in 1987 and reviews three types of musicals in China: Western musicals, Chinese-language translations of Western musicals, and original Chinese musicals. Finally, the author examines musical theatre training in higher educational institutions in China, the cultivation of musical theatre talent, and the future prospects of the Chinese musical theatre industry.
Training for Writers and Performers
Authors: Dunbar Zachary 
Published: October 2023

Abstract
The widespread growth of Broadway and West End musicals, especially after World War II, has produced a global market in need of industry-ready performers and writers, resulting in a rapid growth in, and demand for, writing and performance training. This chapter offers a global snapshot of the worldwide schooling in the musical craft whose legacy undoubtedly owes much to Broadway and the West End. In writing, the innovations in the musical art form which led to closer-crafted dramaturgies mirror the systematic development of collaborative creativity among the component arts. In performance training, integrative practice which aspires toward a versatile and seamless fusion of singing, acting, and dancing (ubiquitously trademarked as the ‘triple threat’), emerges alongside the rise of the choreographer-director. In both cases, a creative tension exists between global socio-economics and local culture, played out as both an appropriation of and resistance to the transmitted principles of Broadway- or West End-style musicals, inasmuch as foreign markets may develop the next Filipina Kim or Chinese Cats for the ‘megamusical’ trade whilst fostering an indigenous (‘glocal’) talent base for their own burgeoning markets. A summary of the global status quo considers the vexed challenges of vocational training in context of integration, industry-facing aims, and current social issues.
‘Merrily She Waltzes Along’
Authors: Koegel John 
Published: October 2023

Abstract
By 1907 Franz Lehár’s operetta Die lustige Witwe (The Merry Widow, 1905) had played in almost all German-speaking cities and had triumphed in Warsaw, Budapest, London, and New York. It not only sparked the silver age of Viennese operetta but was also one of the first productions to make extensive use of marketing, including the ‘Merry Widow hat’ and many other commercial tie-ins. But the success story of the wealthy widow Hanna Galwari and her noble suitor Count Danilo Danilovitsch did not stop there. The operetta masterpiece can be seen as the first truly global work of musical theatre: it was popular everywhere it was performed, in a multitude of languages and countries. This chapter charts the victorious journey of The Merry Widow around the world and highlights how its enthusiastic reception and many revivals paved the way for numerous stage and film parodies, refunctionings, and film and television versions. More than a century after the Widow’s première, it is still a very successful artistic and commercial global property.
Genetic and Genomics Research
Authors: Parker Lisa S. 
Published: October 2023

Abstract
Genetic and genomic research (GR) presents many of the same ethical challenges found in other areas of research. The distinctive methods of GR combine with distinctive features of genetic and genomic information (GI) to warrant considering the ethics of GR as a distinct subfield of research ethics. This chapter elucidates what sets GI apart from other personal or health-related information and examines four aspects of GR that have prompted considerable ethical analysis and debate within the “ELSI community” (i.e., researchers examining the Ethical, Legal, and Social Implications of GR). The discussion is organized into sections focusing on four phases of research: participant recruitment; obtaining informed consent; reporting individual research results, managing incidental and secondary findings, and publication of research results; and management of biospecimens and data sharing. A number of remaining challenges within and beyond GR must be addressed to realize its potential benefits and avoid exacerbating health disparities and other material and social differences.
Minoritized Racial and Ethnic Groups
Authors: Hoover Stephanie , Rennie Stuart , Richmond Al , Wynn Mysha , Green Melissa A. , Corbie Giselle 
Published: October 2023

Abstract
Health research in the United States has been a vehicle of racism, perpetuating chronic health inequities. The authors posit that researchers and research institutions must seek to redress these issues and develop an antiracist health equity praxis. Existing frameworks (critical race public health praxis and intersectionality theory) can form the basis of this praxis—the application of theory to practices. Community-based participatory research is a methodological approach consistent with an antiracist health equity praxis to ensure ethical research with racial and ethnic minorities. The authors propose four tenets central to ethical research with racial and ethnic minoritized communities: trustworthiness, reflexivity, shared power, and capacity-building. The authors define each tenet, propose questions to interrogate one’s research and offer examples of specific strategies to apply to future research studies and partnerships with minoritized racial and ethnic groups.
Interpretivist Interviewing
Authors: Schaffer Frederic Charles 
Published: October 2023

Abstract
Interpretivist interviewing is a tool for self-reflectively exploring in fine and personal detail how people experience and conceive of phenomena that range from migration to democracy to genocide. It does so by exploring with interviewees how they give sense to their world and by analyzing the ways in which both interviewee and interviewer co-generate that knowledge in an interactive dance inflected by situated power dynamics and self-presentations. Rather than attempting to insulate the interview from so-called “bias” and “contamination”—an aspiration ill-suited to interpretivism—the roles of interviewer and interviewee are instead examined to show how the interviewer and interviewee’s respective concerns and interests, along with the play of power and presentation which results, shape the knowledge they co-construct.
Fully grasping what is distinctive about and valuable in interpretivist interviewing requires understanding the interpretivist methodological presuppositions it enacts. This chapter thus provides a brief overview of those presuppositions and contrasts them with the presuppositions of positivist methodology, sketches out the divergent consequences of these two sets of presuppositions for how interviews are conceived, and discusses two core sets of interviewing practices that flow from interpretivist methodology: the contextual investigation of meaning-making on the one hand and reflexivity with special attentiveness to positionality and self-presentation on the other.
International Tax Law and International Trade Law
Authors: Van Thiel Servaas 
Published: October 2023

Abstract
This chapter illustrates the relationship between international tax law and international trade law by placing both disciplines in the ‘integration law’ perspective of removing obstacles to cross-border economic activity. It explores in particular how states have collectively agreed to limit their international taxing powers through the multilateral World Trade Organization (WTO) agreements applying to goods (GATT), services (GATS), and subsidies (SCM), including their powers to impose tariffs and similar duties, as well as indirect taxes and direct taxes in relation to trade in goods and services. While international trade law traditionally focused on customs duties and indirect tax discrimination and international tax law on double taxation and direct tax discrimination, European law has addressed all tax obstacles, and it may thus serve as a source of inspiration on possible ways to further strengthen international trade law and solidify a global economic integration process based on a multilateral rules-based system. This is not necessarily high on today’s political agenda, but a strengthening of the substance and enforcement of multilaterally agreed rules and procedures is the necessary legal underpinning for a sustainable future.
OECD Transfer Pricing Guidelines and International Tax Law
Authors: Matsubara Yuri , Garcia Clémence 
Published: October 2023

Abstract
This chapter evaluates the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, which is the main international standard regarding transfer pricing. In the international tax system, permanent establishments belonging to multinational groups are usually taxed as separate entities in the jurisdiction where they operate. For that purpose, assessing flows of goods and services transferred in cross-border-related party transactions is necessary when allocating taxable profits. Transfer pricing is a complex and volatile area of practice, and the OECD Transfer Pricing Guidelines have been frequently revised since their prototype was issued in 1979. Valuation methods of transfer prices have grown dramatically both in complexity and diversity. The number of transfer pricing disputes around the world has increased greatly in the past two decades, an issue that remains despite the efforts of parties to engage in advance price agreements.
Transfer Pricing versus Formulary Apportionment
Authors: Matsos Georgios 
Published: October 2023

Abstract
This chapter assesses formulary apportionment (FA) as an alternative towards transfer pricing for the allocation of corporate profits among taxing jurisdictions. Although FA has been a relatively old operational notion in subnational corporate taxation, especially in the USA and Canada, it was not generally used in international taxation, other than in theoretical exercises. This is bound to change, as FA is currently the basis of major reform proposals aiming to reregulate the cross-border allocation of taxing powers. FA is usually juxtaposed with transfer pricing and with the arm’s-length principle (ALP). However, the idea of a full or even partial FA goes much further than simply replacing transfer pricing and the ALP: FA challenges the very essence of the allocation rules of the current double tax convention (DTC) network, i.e. source and residence as allocation principles. While formally the constitutive elements of a formula are no nexus, FA modifies the consequences of source and residence in a way that effectively replaces the means used by the source/residence principles and by the DTCs in order to allocate profits. This is done by substituting the world income principle and the attraction force of residence, by profoundly altering the rules deriving from the source principle, and, finally, by rendering the current DTCs obsolete.
Twenty-First Century Tax Challenges of the EU Candidate Countries
Authors: Mihaylova-Goleminova Savina 
Published: October 2023

Abstract
This chapter illustrates the twenty-first-century tax challenges of the EU candidate countries. The Treaty on European Union sets out the conditions (art. 49) and principles (art. 6(1)) to which any country wishing to become an EU member must conform. These include stability of institutions guaranteeing democracy, the rule of law, human rights, and respect for and protection of minorities; a functioning market economy and the ability to cope with competitive pressure and market forces within the EU; the ability to take on the obligations of membership, including the capacity to effectively implement the rules, standards, and policies that make up the body of EU law (the acquis); and adherence to the aims of political, economic, and monetary union. Taxation is especially complicated in the context of accession negotiations of EU candidate countries, given the fact that the European Union is built on a constitutionalized legal order, which aims to sustain effective policing of agreed rules not only at supra-state but also at national level while also protecting individual rights according to international treaty law. In general, member states have broad sovereignty in the area of direct taxation. The acquis on taxation covers extensively the area of indirect taxation: value-added tax (VAT) and excise duties.
European Anti-Tax-Avoidance Regimes
Authors: Schwarz Martínez Paloma 
Published: October 2023

Abstract
This chapter highlights European anti-tax avoidance regimes. The global initiative against tax avoidance and profit shifting has entailed profound changes in European Union (EU) direct tax law. In the past, anti-tax-avoidance rules grounded on EU secondary law were a rather scarce phenomenon and would traditionally take one of the following forms: (1) rules referring to domestic or agreement-based anti-avoidance provisions; and (2) rules denying the tax benefit of a directive, when the principal or one of the principal motives of a transaction is tax evasion or tax avoidance. One can observe that the OECD Base Erosion and Profit Shifting (BEPS) Action Plan has ushered in a new era of direct tax policy that has urged member states to reform their tax legislation in an unprecedented speed. The chapter looks at the EU toolbox against tax avoidance and addresses some challenges that follow from the implementation of the Anti-Tax Avoidance Directive—the most significant EU legislative measure to counter abusive tax practices.
‘White Supplies’ and Double Taxation in Cross-Border VAT Law
Authors: Friedrich-Vache Heidi 
Published: October 2023

Abstract
This chapter investigates double taxation in cross-border value-added tax (VAT) law. In countless cases, international cross-border transactions are non-taxed or subject to VAT or goods and services tax (GST) in two or more countries. VAT or GST should not be levied this way because of the basic concept that a consumption tax should be linked only and in full to the place of consumption. However, this relies on a legal territoriality principle based on the goods’ final destination or the end consumer’s residency. VAT taxation has become more prevalent worldwide, along with the international trade in goods and services across an increasingly globalized economy. These developments have created an increased interaction between VAT systems. Growing risks of double taxation or unintentional non-taxation result from uncoordinated VAT systems, both in the EU and its internal market, a fortiori to and between non-EU member states.
International Tax Law and Customary International Law
Authors: Gil García Elizabeth 
Published: October 2023

Abstract
This chapter examines the relationship between international tax law and customary international law (CIL). CIL refers both to the process through which certain rules of international law are formed and the rules themselves formed through such a process. No consensus has been reached, however, regarding the concept. Nevertheless, when establishing the sources of international law, article 38 of the Statute of the International Court of Justice indicates the two constituent elements that manifest the existence of a customary rule. Moreover, the International Law Commission has shed light on how CIL rules are identified. Traditionally, the literature has focused little on custom in international tax matters, probably because international tax law (if it exists as such) is treaty-based. The use of double taxation conventions as a (bilateral) mechanism to prevent double taxation has resulted in a large network of tax treaties. But even if international tax law is eminently based on treaty rules, the question is whether these treaties contain rules that do in fact reflect CIL.
The Brazilian Perspective on International Tax Law
Authors: Souza de Man Fernando 
Published: October 2023

Abstract
This chapter explores the perspective of Brazil regarding international tax law. It cites how Brazil is a prime example of how the growth of countries might result in the adoption of tax positions, which are more in line with the OECD Model Tax Convention. Despite engaging in the signature of double tax conventions, Brazil took advantage of every situation to increase its source taxing rights, going beyond the OECD and UN Model Tax Conventions. The chapter considers the influences of the UN Model Tax Convention, BEPS actions and the Multilateral Instrument (MLI) on the Brazilian domestic tax rules. It then acknowledges Brazil as a trendsetter for favouring taxation based on real economic criteria over formal considerations.
EMDR Therapy and the Trident Model
Authors: Farrell Derek , Moran Johnny 
Published: October 2023

Abstract
EMDR therapy is an empirically supported, eight-phase treatment protocol intervention with multiple technical components but is also highly reliant on relational dynamics. Clinical supervision is a vital tool in supporting the development of EMDR therapists in their journey toward mastery, enhanced competence, and effectiveness in this therapy. This chapter will explore the broader components of clinical supervision—competency, governance, citizenship, and welfare. It will explore various models of clinical supervision and offer a new integrative framework—the Trident Model of EMDR Clinical Supervision. There is also an exploration of the various mediums for accurately viewing the EMDR therapist’s clinical activity as a means of determining competency. The chapter will also outline nine key objectives and how they could be further supported by an EMDR therapy personal development plan. Within EMDR therapy clinical supervision the focus on competence, adherence to treatment fidelity, evidence-based practice, and accountability are critical cornerstones to the overall process.
The Expansion of Education in and Across International Organizations
Authors: Martens Kerstin , Niemann Dennis , Krogmann David 
Published: October 2023

Abstract
Today, international organizations (IOs) are significant actors that confront national education systems across the globe with data, standards, and norms. Beyond case studies of single IOs, however, we know little about how many and what types of IOs work on education policy. In this chapter, we examine how education as a policy field has spread across and within IOs. While education has always been a relevant issue for some IOs based on their mandate, others gradually adopt the topic for various reasons, for example, to promote economic growth. In this chapter, we examine the expansion of education as a field of IO activity and identify two major trends: economist IOs added education as a field to their portfolio, and education IOs with a regional focus flourished.
Can Non-Western Countries Escape From Catch-Up Modernity?
Authors: Kariya Takehiko 
Published: October 2023

Abstract
Japan is among a few non-Western countries to have experienced both “catch-up” (with the West) and what might be called a “post-catch-up modernization.” This is particularly clear in the field of education. This chapter places these Japanese experiences in a global context and discusses what implications they have for sociological research on education as well as what theoretical contributions such a lens can contribute to recent debates on modernity and globalization. To explicate this argument, the chapter focuses on policy discourses related to education reforms in Japan. Japan is a typical case of a “late” modernizing country, one which intended to design and establish a “modern” education system rapidly and extensively, where modernity has been understood and interpreted distinctively from advanced “Western” modern nations. The Japanese experience undergoing the transition from the catch-up to the post-catch-up modernity is outstanding as a case of reflexive modernity in education in accommodating to rapid globalization. Discourse analyses of policy documents will reveal that Japan’s experiences indicate that reflections in modernity are influenced not only by their perceived past achievements but also by their perceptions of what is sacrificed underneath the achievements during a catching-up modernization.
World Culture, Education, and Organization
Authors: Choi Minju , D'Apice Hannah K. , Skinner Nadine Ann , Bromley Patricia 
Published: October 2023

Abstract
This chapter calls attention to widespread organizational changes in education, which occur in countries with highly varied contexts, at both local and global levels of education, and across public and private sectors. Drawing on a neoinstitutional lens in organization theory, this chapter argues that a globalizing world culture, characterized by the valorization of the intertwined principles of scientized rationalization and individual empowerment, is at the root of these changes. The chapter considers how the expansion and growing dominance of organization fundamentally transforms the structure and content of education. Moreover, the expanded education systems serve to normalize and legitimate the dominance of organizations throughout contemporary society. The chapter thus notes a recursive relationship between the expansion of education and organization.
Globalization of Education and the Sociology of Elites
Authors: Bertron Caroline , van Zanten Agnès 
Published: October 2023

Abstract
This chapter focuses on the impact of globalization on elite education, looking at current debates on the place of elites in society and the renewed attention paid to issues related to elites and elite education. It shows how the sociology of elite education contributes to our understanding of new forms of cosmopolitanism and transnational mobility patterns and how these processes participate in the reproduction and transformation of existing inequalities. The first section focuses on the cosmopolitan educational perspectives and transnational practices of elite families but also of upper-class and aspiring middle-class parents, in a variety of countries and geographical areas. The second section examines the globalizing practices of elite secondary schools around the world and the role played by international curricula, tracks, and schools in redefining elite education.