bluuebunny/crossref_metadata_2025_split huggingface dataset:
Heme Metabolism Mediates the Effects of Smoking on Gut Microbiome
Authors: Li Jingjing , Yang Zhongli , Yuan Wenji , Bao Zhiwei , Li Ming D 
Published: October 2023

Abstract

Introduction
The number of smokers worldwide increased greatly during the past decades and reached 1.14 billion in 2019, becoming a leading risk factor for human health. Tobacco smoking has wide effects on human genetics, epigenetics, transcriptome, and gut microbiome. Although many studies have revealed effects of smoking on host transcriptome, research on the relationship between smoking, host gene expression, and the gut microbiome is limited.

Aims and Methods
We first explored transcriptome and metagenome profile differences between smokers and nonsmokers. To evaluate the relationship between host gene expression and gut microbiome, we then applied bidirectional mediation analysis to infer causal relationships between smoking, gene expression, and gut microbes.

Results
Metagenome and transcriptome analyses revealed 71 differential species and 324 differential expressed genes between smokers and nonsmokers. With smoking as an exposure variable, we identified 272 significant causal relationships between gene expression and gut microbes, among which there were 247 genes that mediate the effect of smoking on gut microbes. Pathway-based enrichment analysis showed that these genes were significantly enriched in heme metabolic pathway, which mainly mediated the changes of Bacteroides finegoldii and Lachnospiraceae bacterium 9_1_43BFAA. Additionally, by performing metabolome data analysis in the Integrated Human Microbiome Project (iHMP) database, we verified the correlation between the intermediate products of the heme metabolism pathway (porphobilinogen, bilirubin, and biliverdin) and gut microbiome.

Conclusions
By investigating the bidirectional interaction between smoking-related host gene expression and gut microbes, this study provided evidence for the mediation of smoking on gut microbes through co-involvement or interaction of heme metabolism.

Implications
By comparing the metagenome and transcriptome sequencing profiles between 34 smokers and 33 age- and gender-matched nonsmokers, we are the first to reveal causal relationships among tobacco smoking, host gene expression, and gut microbes. These findings offer insight into how smoking affects gut microbes through host gene expression and metabolism, which highlights the importance of heme metabolism in modulating the effects of smoking on gut microbiome.
Hybridity in the Modern Chinese Orchestral Music (Guoyue) of Taiwan
Authors: Chen Ching-Yi 
Published: October 2023

Abstract
Guoyue, the modern Chinese orchestral music of Taiwan, was introduced to Taiwan in 1949 after the Kuomintang (KMT) fled China and established its rule in Taiwan. Since then, Taiwan’s social, political, and economic situation changed through cross-cultural exchanges and the incorporation of local and aboriginal Taiwanese culture. Guoyue has evolved into a uniquely hybridized musical style.
Hybridity is commonly explained as a result of multiculturalism, and provides a so-called “third space” where cultures can interact, often leading to new cultural forms. In the case of Taiwan, a new dominant national identity was born out of a necessity to revive and preserve distinction in the face of the ever-increasing influence of Western, Japanese, and traditional Chinese cultures. The development of guoyue in Taiwan proceeded dynamically and flexibly in this environment rather than according to a fixed path. As a result, the cross-culturally hybridized character of guoyue in Taiwan stands out from that of other national Chinese orchestral music in China and other pan-Asian Chinese communities.
Humanism in Red
Authors: Qian Lijuan 
Published: October 2023

Abstract
The rise of humanism in 1980s China brought forth a set of new narratives in pop-song composition that is under-recognized in Western scholarship. Songwriters collaborated with a rising music industry to develop in mainstream popular culture a home-nation ideology, like that formerly found in the Chinese literati tradition. Meanwhile, the music, lyrics, topics, instrumentation, and vocal deliveries of these songs express individual pain, sadness, worry, and loss in response to Chinese people’s spiritual suffering during the Cultural Revolution, in ways that echo the newly imported existential humanism of Jean-Paul Sartre. Extending their reach significantly beyond the minority musical spaces occupied by rock music in the same period, these musicians projected emergent articulations of individualism and self-direction in finding and building a new future for the nation and for themselves.
Why and How Do Chinese Sing Shijing Songs?
Authors: Lam Joseph S. C. 
Published: October 2023

Abstract
This chapter presents an overview of the Chinese tradition of chanting and singing Shijing songs, songs that Confucius (551–479 BCE) anthologized and used to teach his humanist ideals. Since then, Chinese people have been chanting and singing the songs to investigate, comprehend, and debate their aesthetic values, memories, histories, and contemporary realities, revealing through such activities their musical and social-political agendas and identities. To illustrate these processes of personal and social expression, this essay describes Shijing songs as text, music, and performance, traces their historical development and notated sources, and sketches practical and theoretical challenges for creating and restoring the songs as historical or contemporary music.
Preamble
Authors: Gordon Robert , Jubin Olaf 
Published: October 2023

Abstract
The musical has become the predominant form of theatre all over the world. The genre continues to accrue increasing revenues in the United States and United Kingdom, and other countries have established their own musical theatre industries, partly by importing hit shows from Broadway or the West End and partly by initiating or reviving local traditions of writing and staging. In their introductory chapter, Robert Gordon and Olaf Jubin set out the general outline of the volume, which aims to map this phenomenon from multiple perspectives. They begin by problematising the various terms which have dominated the discussion of the international stage musical for the last four decades, in particular, ‘globalisation’, ‘McTheatre’, ‘deterritorialisation’, and the ‘megamusical’. The text then provides a brief overview of the thirty-three individual essays which comprise the handbook before ending with a list of subjects addressed and issues highlighted by several of the contributors which warrant subsequent in-depth investigation. These subjects are subdivided into four main research areas: (1) the Anglophone musical and its reception, (2) the non-Anglophone musical, (3) production circumstances and other relevant factors, and (4) the reach and transferability of musical theatre.
The Most Beloved American Musical
Authors: Snelson John 
Published: October 2023

Abstract
Guys and Dolls opened on Broadway in 1950 to almost unanimous praise. The reception of its opening in London in 1953 was more equivocal. This chapter examines from a London perspective what has been widely viewed as a musical uniquely based on a Broadway iconography created through the writings of Damon Runyon. This reveals where the world of Runyon and Guys and Dolls has parallels in London’s Soho of a similar era and demonstrates common characteristics with British musicals of the decade that also explore metropolitan tropes. Productions in London from 1979 to 2018 illustrate how the show’s context is no longer that of a work with a contemporary metropolitan resonance, but comes from its place as a classic of the canon such that productions have increasingly prioritised nostalgia and theatricality as the show’s core identity.
The Dream Machine
Authors: Coleman Bud 
Published: October 2023

Abstract
After a modest start in 1914 with a troupe of seventeen young Japanese women, the Takarazuka empire has grown into a large entertainment company which performs to 2.5 million fans every year. Now employing over four hundred women (divided into five troupes), the company owns two 2,000-seat theatres, and at least one troupe is touring at any given time. The Takarazuka aesthetic is a Technicolor pastiche of many performing arts genres: Broadway musical, Las Vegas revue, Busby Berkeley extravaganza and show choir. The most famous performers in the troupe are the women who perform the male characters; their performance of masculinity is not conventional drag, where the intent is to pass; nor is it a camp performance, where the performer and audience share a knowing wink at the artifice. The otokoyaku simultaneously presents both traditional male and female visual codes. While they may thicken their eyebrows and add facial hair, they also don fake eyelashes and apply eyeshadow; the goal is not verisimilitude. With eighty to a hundred elaborately costumed performers on stage, the goal of the company is clear: to create dreams.
A Bran Nue Dae? Decolonising the Musical Theatre Curriculum
Authors: Karantonis Pamela 
Published: October 2023

Abstract
Decolonising the musical theatre curriculum in higher education is much more radical and comprehensive than simply exposing students to a greater volume of commercially celebrated work featuring Black, Indigenous, and Asian artists. The process of decolonisation begins by understanding how we could make universities accountable to the circumstances of the real artists who create the work. The challenge for departments and professors in musical theatre is that they are preparing students for an industry that does not see decolonisation as an aim. For the globalised musical, the nexus of Broadway and the West End is the cornerstone of an unyielding power structure that relies upon multiple canons of work enabled by a network of capitalist-colonialist nation-states whose social, economic, and cultural structures depend upon the centrality of these canons. This chapter will consider how a very grounded story about a very particular set of lived circumstances, Jimmy Chi and Kuckles’s Bran Nue Dae, is instructive as to how we begin to decolonise our understanding of commercial musical theatre globally and within the university sector. Entailed in this are matters of who curates and theorises this material, who performs it as part of an educational curriculum, how we decolonise the training of skills in both analysing and performing the genre, and the productions we stage.
Paving the Way: Cameron Mackintosh and the Development and Impact of the Global Musical
Authors: Shannon Richard M. 
Published: October 2023

Abstract
This chapter seeks to establish the significance of Cameron Mackintosh in the development of the global musical; it draws extensively from interviews conducted by the author with key figures. The chapter proposes that Cats was a breakthrough production, setting a template for developing large-scale musicals which could be reproduced globally. It goes on to analyse the elements of this template, including marketing, the importance of the show logo, and developing as well as protecting a brand. Examining in detail the various different types of reproduced shows that Mackintosh oversees and the importance of accurate translation and responding to local conditions, the case is made that Mackintosh has established the importance of an interventionist producer, and that other key global producers such as Disney and Little Star have consciously followed his business methods. The chapter concludes that Mackintosh did set the framework for the proliferation of the global musical; his productions are not simply commodified replications, but rather works designed to ensure that the highest aesthetic standards are maintained, no matter where the show is staged.
Charities in Tax Conventions
Authors: Hemels Sigrid 
Published: October 2023

Abstract
This chapter focuses on tax incentives for charities. The OECD observed in its 2020 tax policy study Taxation and Philanthropy that most countries provide tax incentives for philanthropic giving and philanthropic entities. Charities cross borders in various ways including through international initiatives, investments, and fundraising. This may result in double taxation, both by the resident state of the charity and by the source state of the income. Many countries have concluded bilateral treaties to avoid double taxation (double taxation conventions (DTCs)) to solve or mitigate situations of double-income taxation. Model conventions (MCs) usually serve as the starting point for negotiations. The chapter first analyses the reason why many countries restrict tax incentives to resident charities as this is often the cause of double or single taxation where the purpose of a tax incentive is no taxation. It then assesses whether charities have access to DTCs and, if so, whether they have a special position.
Tax Treaties and Human Rights Law
Authors: Baker Philip 
Published: October 2023

Abstract
This chapter explores the relationship between tax treaties and human rights law. The network of over 3,500 largely bilateral tax treaties has been negotiated and developed almost entirely on the basis of model conventions whose origins predate the main developments in human rights law. It would not be surprising, therefore, if there were a need to update the models to comply with those norms. The starting point is to recognize that tax treaties, like any part of a tax system, may be scrutinized for compatibility with human rights norms. The chapter focuses on the provisions of the European Convention on Human Rights (ECHR) and, to a lesser extent, of the International Covenant on Civil and Political Rights (ICCPR). It begins by looking at the case law under the ECHR where a tax treaty has been considered by the European Court of Human Rights (ECtHR). The chapter then considers how those provisions of the ECHR most relevant to taxation may interrelate to tax treaties in respect to a number of specific, identified issues.
Unilateralism, Bilateralism, and Multilateralism in International Tax Law
Authors: Stewart Miranda 
Published: October 2023

Abstract
This chapter discusses unilateralism, bilateralism, and multilateralism in international tax law. International tax rules are mostly established by states in national tax law—that is, tax jurisdiction is primarily established unilaterally. However, bilateral tax treaties also play an important role in setting the scope of tax jurisdiction. Bilateral treaties are negotiated and interpreted in the context of model treaties and commentary developed by the OECD or the UN. Some bilateral tax treaties are modified by multilateral treaties. The combination of unilateral and bilateral international tax rules are administered through an increasingly integrated multilateral network of executive agreements, institutions, and data-sharing processes. Today, very few rules addressing the taxation of international flows of people, goods, services, and capital are solely unilateral, bilateral, or multilateral. Despite increased multilateral engagement, the success of multilateralism in international tax depends ultimately on unilateral action of states. Unilateral, bilateral, and multilateral international tax rules do not always combine in a coherent, integrated system. They may generate diverse and fragmented outcomes that create complexity, double taxation, or opportunities for tax arbitrage.
Corresponding Adjustments
Authors: Hofacker Matthias 
Published: October 2023

Abstract
This chapter examines the purpose of corresponding adjustments to avoid economic double taxation as per indicated in Article 9 of OECD-MA. It defines corresponding adjustments as reports due to a previous initial correction of a company’s tax base. In international tax law, the corresponding adjustment is located in the area of transfer pricing. The application of the corresponding adjustment is based on the OECD’s idea that a correction (initial adjustment) is made to the tax base in a state because the company concerned did not observe the arm’s length principle when agreeing on the transfer price. Additionally, Article 9 paragraph 2 OECD-MA expressly indicates that competent authorities shall consult each other, which ensures the appropriate corresponding adjustment with the state implementing the initial correction.
Alternative Dispute Resolution in the European Union
Authors: Richelle Isabelle 
Published: October 2023

Abstract
This chapter reviews alternative dispute resolution in the EU. The term ‘alternative dispute resolution’ could refer to means of resolving disputes other than the usual administrative or judicial remedies under domestic law or, considering cross-border tax disputes, other than mutual agreements between national tax administrations. Mutual agreement between competent authorities is a classic way of resolving disputes from a diplomatic point of view, while taking place directly between national tax authorities without the intervention of the diplomatic authorities themselves. More recently, a process of resolving tax disputes through arbitration has emerged, culminating in the adoption by the EU in 2017 of a directive on tax dispute resolution, the main features of which are probably that it imposes arbitration on member states and that the process must lead to the resolution of the dispute. However, the EU does not have a monopoly on thinking and initiatives on ‘tax arbitration’. Alternative dispute resolution may also refer to a way of preventing disputes from arising, through advanced agreements with the tax authorities; this practice has also largely developed in recent last years. The chapter considers how these alternative dispute-resolutions mechanisms have developed, before looking at the technical measures implemented in this area by the EU.
A Comparison Between EU VAT Law and the OECD International VAT/GST Guidelines
Authors: Kristoffersson Eleonor 
Published: October 2023

Abstract
This chapter offers a comparison between EU VAT law and the OECD International VAT/GST Guidelines. It focuses mainly on business-to-business (B2B) transactions. The chapter begins by describing and comparing the aim and legal status of the EU VAT Directives and OECD International VAT/GST Guidelines. The OECD International VAT/GST Guidelines aim at reducing the uncertainty and risks of double taxation and unintended non-taxation that result from inconsistencies in the application of VAT in a cross-border context. The chapter then discusses the core features of VAT including neutrality, before comparing the place of taxation on services and intangibles under EU law and the International VAT/GST Guidelines. According to the preamble to the VAT Directive, a VAT system achieves the highest degree of simplicity and neutrality when the tax is levied in as general a manner as possible and when its scope covers all the stages of production and distribution, as well as the supply of services.
The Japanese Perspective on International Tax Law
Authors: Yoshimura Masao 
Published: October 2023

Abstract
The end of the Second World War ushered in rapid economic growth in Japan; it grew to become a mature capital-exporting country in the 1980s. The change in Japan’s economic environment resulted in the evolution of its international tax law policy. This chapter describes the development of Japan’s international tax rules and identifies Japan’s policy changes in this regard. It analyses how, in response to corporate offshoring and globalized value chains, Japan moved to a territorial system in 2009 and changed its treaty policy to tighten restrictions on withholding tax in source countries. The Japanese experience provides a meaningful case study of how the development of a country’s multinational corporations has affected its policy on international taxation.
Global Tax Governance
Authors: Mosquera Valderrama Irma 
Published: October 2023

Abstract
This chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the questions that should be asked are whether this is true and if countries still follow these outcomes by the OECD, and under what conditions the model of global tax governance can be feasible and legitimate for both developed and developing countries. The chapter begins by looking at the recent international tax standards, mainly exchange of information and base erosion and profit shifting (BEPS) as developed by the OECD with the political mandate of the G20. It then addresses the use of soft law vs hard law to introduce international tax standards before considering the role of developing countries in the BEPS Inclusive Framework and the peer review of the BEPS minimum standards. Finally, the chapter studies the validity of the outcome of these international tax standards and discusses the role of the actors in global tax governance.
International Tax Law
Authors: Avi-Yonah Reuven S. 
Published: October 2023

Abstract
This chapter addresses the status quo, trends, and perspectives in international tax law. The international tax regime (ITR) is based on two principles: the benefits principle and the single-tax principle (STP). The benefits principle gives the primary right to tax passive (investment) income to residence jurisdictions, and the primary right to tax active (business) income to source jurisdictions. Meanwhile, the STP states that all cross-border income should be subject to the rate of tax determined by the benefits principle. The chapter then argues that developments in the past decade have significantly bolstered the ITR, so that it does a much better job of protecting personal income tax (PIT) and corporate income tax (CIT) from erosion due to cross-border tax evasion and avoidance than it did prior to 2010. Specifically, the adoption of the US Foreign Account Tax Compliance Act and the consequent development of Automatic Exchange of Information and the Common Reporting Standard have significantly protected PIT, while the OECD Base Erosion and Profit Shifting Project has significantly improved CIT.
Prelude
Authors: Lee Colin Andrew , slaughter kei , Thomas Natasha 
Published: October 2023

Abstract
As an emerging approach in the 21st century, queer and trans music therapy (QTMT) challenges perspectives and narratives from ethnocentric and cisheteronormative traditions, which have dominated the field of music therapy. Raising the essential question of what it means to create queer and trans spaces in music therapy, this chapter presents an open discourse on the need for change and new beginnings. How can music therapists, allied professionals, and artists become more aware of and sensitive to music as a queer and trans inventive force? This chapter provides context for the handbook as a whole. It includes a brief literature review on QTMT, perspectives on Black queer and trans music therapy, and an introduction to the value of queer musicking. Considering QTMT as a creative process, this chapter also presents a foundational definition of practice that would be purposefully mindful of queer and trans concerns and issues. Just as music inspires and touches us in profound ways, so can queer musicking perform as a therapeutic force to instigate positive human change in QTMT practice.