bluuebunny/crossref_metadata_2025_split huggingface dataset:
Integration or accommodation? The enduring debate in conflict regulation
Authors: McGarry* John , O’Leary Brendan , Simeon Richard 
Published: November 2023

Abstract
Two prevalent sets of public policies are available to democratic states willing or obliged to manage national, ethnic, and communal diversity. The orthodox wisdom drives under the banner of integration while the other flies under the flag of accommodation. Integration promotes a single public identity coterminous with the state’s territory. It commends a common and functional single public house, a Le Corbusier-style tower block with uniform apartments. It makes no formal commendation on how private apartments should be maintained or decorated. Integrationists primarily seek the equality of individual citizens before the law and within public institutions. With the sole exception of the state’s citizenship they are against the public institutional recognition of group identities, but they accept collective diversity in private realms. They see integration as the key to a progressive politics, political stability, public unity, and the transcendence of group-based chauvinism.
Applying The Principles Of Adaptive Policy Design To Environmental Taxes
Authors: Bairg1 Stephan 
Published: November 2023

Abstract
We live in a world where the climate is changing, energy prices are highly unpredictable, international trade rules are in a state of flux, and domestic security considerations in many countries are so important that they permeate or overwhelm all other policy issues. At the same time, scientific knowledge is advancing on many fronts, also in unpredictable directions. We are uncertain about both the future of the natural world and how humanity and society will respond to what-ever changes occur. The impacts of all of these factors are not predictable. We do not know what will be the impact on ecosystem functioning, or global and local income distribution, or on aggregate economic output. In particular, we don’t know what the combined impacts of all of the changes will be—on farm and fishery production, on water supplies and health care systems, on financial markets, or on government revenues and the demand for services. Governments’ dilemma is that they are required to make policy in this situation of great uncertainty. The dilemma arises because policy is normally made on the basis of relative certainty. Policy designers are used to working with constants and normals, such as land mass, population, stable infrastructure, and market economies that move within a predictable range. Therefore, when they suggest policy interventions they often feel that they can predict the results. But in this new state of uncertainty in which governments must operate, this goal may be unattainable with normal approaches.3 This chapter examines how policy-makers, and particularly tax designers, might be able to design policies that will cope well with uncertainty. The sections below will first outline the sources of the uncertainty, and then discuss the issues that this raises for policy-makers.
Green Taxes Versus Economic Freedoms: An ECJ Case Law Approach*
Authors: Grau1 Amparo , Chico2 Pablo , Herrera3 Pedro 
Published: November 2023

Abstract
It is well known that the European Union is committed to environmental goals (Articles 1, 3(1)(l), 6, 95(3), and 174–176 EC Treaty). There are a number of EU rules that oblige the Member States to meet these goals, to a general or more specific extent. In the following paragraphs we will use the European Court of Justice (ECJ) case law to assess precisely to what extent these rules are being followed and in which circumstances they have not prevailed, for example in face of the internal free market forces and the strict conditions of the state aid regime to protect competition goals. The Court’s judgment of 2 April 1998, Outokumpu Oy,4 recalled its previous remarks in Commission v Denmark, 5 where it held that the protection of the environment is one of the Community’s essential goals. Moreover, since the entry into force of the Treaty of Maastricht, the Community’s activities have included a policy 6 directed at the environment. Its objectives have included promoting respect for the environment and sustainable and non-inflationary growth. However, the ECJ has stated that the establishment of a tax—even if the purpose of the tax is environmental—cannot be justified under Community law if it is incompatible with some of the Community freedoms.7
Regulatory And Related Policy Drivers And Barriers To Sustainable Innovation: Energy Sources In Vehicles
Authors: Makuch1 Zen , Foxon2 Tim , Pearson3 Peter , Mata4 Macarena 
Published: November 2023

Abstract
This chapter focuses on how to develop better policy processes to promote sustainable innovation for achieving social, environmental, and economic goals. We propose five guiding principles to inform strategic thinking about the policy goals, processes, measures, and instruments appropriate for a Sustainable Innovation (SI) policy regime (see boxed text at para 16.07 below). We describe each principle’s rationale and suggest how it might be implemented. In this approach,
Evaluation Of Potential Changes In The Tax Treatment Of Company Cars In Canada
Authors: Rivers Nic , Sadik1 Pierre 
Published: November 2023

Abstract
Canada has ratified the Kyoto Protocol to the United Nations Framework Convention on Climate Change, which commits it to reducing average annual greenhouse gas (GHG) emissions between 2008 and 2012 to 6 per cent below the 1990 level. Because of increases in population, economic growth, and certain industrial activities, GHG emissions in Canada had grown to 24 per cent above 1990 levels by 2003, and are forecast to continue growing through to 2012 in the absence of strong policies.2 Canada’s commitment under the Kyoto Protocol therefore represents a reduction of GHG emissions of more than 30 per cent from business as usual levels. Over the past fifteen years, the Government of Canada has developed a series of plans to try to meet this commitment, though the current government has recently abandoned this objective. In The Budget Plan 2005, the Government of Canada outlines the importance of economic instruments, such as grants, subsidies, and tax measures, in meeting economic and environmental goals simultaneously. In particular, the government discusses the potential for using the tax system to pursue broader objectives (additional to its basic role of generating revenue). One related objective that the government may decide to continue to pursue is the correction of negative environmental externalities, which occur when an individual or company does not pay the full cost of polluting. In this situation, market prices understate actual costs to society, and the individual or company produces more pollution than is socially optimal, resulting in a market failure. Under certain conditions, government may be able to correct for such market failures by using economic instruments to establish improved price signals.
New Zealand’s Failed Attempt At A Carbon Tax—Fatally Flawed Or Mismanaged?
Authors: Sawyer* Adrian 
Published: November 2023

Abstract
In this chapter I examine, by way of an explanatory case study, New Zealand’s ‘failed’ proposed approach to addressing a serious environmental issue (carbon dioxide (CO2) emissions) through the tax system, by way of a carbon tax. After ratifying the Kyoto Protocol on climate change in December 2002, the NZ Government announced that a carbon tax would be introduced as part of a package of emission reductions. Capped at NZ$25 a tonne of CO2, the amount was initially set at NZ$15 a tonne, as set out in a discussion document released on 4 May 2005,1 two and a half years after ratifying the Kyoto Protocol. The carbon tax would be paid early in the supply chain and be a tax deductible expense to firms. It was anticipated to bring in net revenue of NZ$322 million (after rebates and exemptions), with the rate expected to rise later to NZ$25 a tonne, which would bring in NZ$1 billion. Concurrently the NZ Government stated that New Zealand would be a net exporter of forest sink credits in the first commitment period (under the Kyoto Protocol) of 33 million tonnes of credits, worth approximately NZ$1.1 billion at that time. Initial reaction to the proposal was generally negative, emphasizing that the carbon tax would significantly increase costs, increase energy prices, and transport costs, with the costs passed on to consumers, and importantly no reduction in emission levels was guaranteed. On 16 June 2005, the NZ Government announced that forecast emissions had surged, leading to a forecast forest sinking credit deficit of 36.2 million credits, predominantly a result of widely optimistic initial projections—the result,
The Tragic Paradox: Germany’S Very Successful But Not Very Popular Green Budget Reform: Lessons From Seven Years Of Courageous Turnaround (1999–2005)
Authors: Görres Anselm , Cottrell Jacqueline 
Published: November 2023

Abstract
In the political arena of the second half of 2006, historians may come to recognize a turning point in the global climate debate. If there was a worldwide poll for the most well-known environmentalist politicians, the two forerunners would be quite clear: Albert Gore and Arnold Schwarzenegger. Probably, nothing in this world is so powerful as combining important political clout in the world’s biggest economy with the global media might of Hollywood. As a former Vice-President from 1993 to 2001, and almost President of the 2000 campaign, Al Gore is the most prominent political actor yet to put the climate crisis and its resolution at the centre of his political programme. And he does it using a movie made in Hollywood. As a former Hollywood actor and now Governor of the most important state in the United States, Arnold Schwarzenegger knows how to play the media. That he won his first term by reversing a tax increase on cars has been forgotten by most and, if not, simply adds spice to his conversion to become not the first, but certainly the most well-known, green Governor in the United States. Europe, in spite of its far better record on climate protection, has so far failed to produce a green leader who comes anywhere near the prominence of Gore and Schwarzenegger.2 The emergence of two top protagonists like Gore and ‘Arnie’ coincides with a number of other factors that help to give the US debate––for years more or less buried under the apathy, if not the outright hostility, of the Bush administration towards green issues—a new, positive turn that may well favourably influence the entire world. To name but a few:3
Taxes And The Success Of Non-Tax Market-Based Environmental Regulatory Regimes
Authors: Nash* Jonathan Remy 
Published: November 2023

Abstract
Environmental economists and policy-makers often advocate market-based environmental regulatory regimes. Pigouvian taxes are one type of market-based regime: an environmental tax in effect establishes a ‘spot market’ for pollution emissions. Other market-based regimes, such as tradable pollution permit regimes and conservation easements, rely upon private transactions in environmental degradation rights to achieve regulatory goals. In general, once the choice is made to adopt a non-tax-based regime, it is almost always the case that tax concerns are not discussed. Policy-makers err, however, in viewing a choice against the use of an environmental tax regime as rendering tax concerns irrelevant. Indeed, I argue here that tax concerns, and tax structures, can have significant effects upon the function and ultimate success of non-tax market-based environmental regulatory regimes. To demonstrate this point, I consider the US federal income tax treatment of two market-based environmental regulatory devices—conservation easements and tradable pollution emission allowances. In particular, I argue that the current income tax treatment may frustrate the environmental goals of the devices. For example, donating or selling a conservation easement may result in the deferral or even the elimination of gains or losses. While the possibility of deferring or eliminating a gain may encourage property holders to sell or donate conservation easements—a result presumably consistent with environmental goals—it is also true that the deferral or elimination of a loss may discourage property holders from selling or donating conservation easements. And there is little reason to think that the presence of an unrealized gain (or loss) with respect to a piece of property correlates to the desirability of obtaining a conservation easement with respect to that property.
The Limits To Self-Restraint And Eco-Efficiency: Proposed Application Of Environmental Taxation In Japanese Environmental Policy
Authors: Toudou1 Fumiaki 
Published: November 2023

Abstract
This chapter focuses on analysing the problems of eco-efficiency, the limits to self-restraint, and the efforts made to introduce environmental taxation in Japan. Additionally, it highlights the need for tax policy reforms directed at Japan’s environmental, transport, and land-development sectors. I argue that adherence to notions of self-restraint and eco-efficiency is a flawed approach in the same way as is adherence to traditional Japanese environmental policies. Viewed from a theoretical and empirical perspective, both tend to rely on direct control (command-and-control) measures and technological progress. I will demonstrate this by arguing three points. First, I will describe the historical background and empirical findings in relation to air pollutant emissions in Japan, and express them as formulae, using the concepts of ‘inverse eco-efficiency’ and ‘total environmental resource inputs’. It is obvious that traditional measures focusing only on the relative ratio of pollutants to emissions are inconsistent with protecting the environment. Secondly, I will show how the proposed Japanese environmental taxation plan is an effective and efficient economic instrument to manage the environmental burden of economic activity. I will also demonstrate the flaws in the arguments against levying environmental taxes.
Institutional and Jurisdictional Aspects of Stem Cell Patenting in Europe (EC And EPO): Tensions and Prospects
Authors: Engelbrekt* Antonina Bakardjieva 
Published: November 2023

Abstract
Stem cell patenting is under the present legal regime in Europe a matter that involves many institutions at national, supranational, and intergovernmental level. The European Patent Office (EPO) is a key institution granting, through a single procedure, so-called European patents for most states belonging to the European Patent Organisation, both Members and non-Members of the European Union.
The Research Exemption in Patent Law and its Application to hESC Research
Authors: Hellstadius* Åsa 
Published: November 2023

Abstract
The scope of the experimental use exemption is one of the most important and hotly contested issues in patent law today, which aims to create incentives for technological progress and future innovation by rewarding inventors with (limited) exclusive rights. A contentious issue is the risk of patents stifling further innovation, such as improvements to patented inventions, and thus depriving society of such benefits.
Quantum mechanics
Authors: Lindsay S M 
Published: November 2023

Abstract
Quantum mechanics is conceptually challenging and requires mathematics, but it is an essential basis for understanding nanoscience. Though simplified, the material in this chapter covers what might be learned in an entire semester, so if you have not been exposed to the subject before, panic would be a reasonable reaction! The chapter is long because it (almost) serves as a stand-alone guide to the subject (taken in conjunction with Appendix C). This outline lists the essential “take-home” points needed to follow the rest of the book. If you grasp these, you can always come back to this chapter later for more background.
Microscopy and manipulation tools
Authors: Lindsay S M 
Published: November 2023

Abstract
This chapter describes the important imaging and manipulation tools without which Nanoscience would be impossible. We begin with a description of the scanning tunneling microscope (STM; Section 4.1) because this was the first instrument that made the manipulation of single atoms feasible. Atomic scale imaging had been possible (using electron microscopes) for some time before the STM was invented, but the ease of operation and construction of STMs popularized Nanoscience and Nanotechnology. The STM has largely been superseded by its close relation, the atomic force microscope (AFM), because the AFM is capable of imaging insulating surfaces and therefore has a more general set of applications (Section 4.2). The AFM also enabled the measurement of the mechanical properties of individual molecules, and this application to single molecule force measurements is also reviewed here (Section 4.2.6). Despite these enormous advances in scanning probe microscopy, the electron microscope still offers the most accurate measurement of many nanoscale structures and we review some aspects of electron microscopy in Section 4.3. At around the same time that the AFM was becoming popular, the optics community began to develop techniques and dyes for fluorescent imaging of single molecules (Section 4.4). These methods broke the classical limits on optical resolution, allowing particles to be located with nanometer accuracy in optical images. The new optical methods also enabled new approaches to measuring motion at a single molecule level. The discovery that small particles could be manipulated with a light beam also occurred in this time frame (the mid-1980s), leading to the development of devices that manipulate single molecules attached to small particles (Section 4.5). Methods for the direct imaging of nanostructures and the measurement of their mechanical properties and their fluctuations have undergone a dramatic revolution in the past 20 years.
Prologue – The Nineteenth-Century Heritage
Authors: Brandt Siegmund 
Published: November 2023

Abstract
In 1874 Max Planck was sixteen years old. He was about to enter the university in Munich and sought the advice of Jolly who was professor of physics there. Jolly told him that he considered the edifice of physics to be essentially completed and that only a few details might still be discovered in this field. In short, Jolly told Planck that there was not much future in the study of physics. Fortunately Planck was not discouraged. A quarter of a century later, on 14 December 1900, Max Planck delivered a talk at one of the regular meetings of the German Physical Society in Berlin about work with which he laid the foundations of quantum theory which goes far beyond the now so-called Classical Physics of the nineteenth century. Because of this the year 1900 is generally considered the birth year of Modern Physics. The story of Planck’s discovery will be told in one of our first episodes. But before that let us briefly look at the status of physics at the end of the nineteenth century.
Becquerel Discovers Radioactivity (1896)
Authors: Brandt Siegmund 
Published: November 2023

Abstract
As we have seen, the first observation of X rays was brought about by a fortunate coincidence. The discovery of radioactivity, likewise unexpected, was triggered by the discovery of X rays although the two are completely unrelated. The story is told by Marie Curie in the introduction to her thesis [1] as follows: ‘The first tubes producing Röntgen rays were tubes without metallic anticathode. The source of the Röntgen rays was a spot on the glass wall which was hit by the cathode rays; at the same time this spot showed a lively fluorescence. One could therefore ask oneself if the emission of Röntgen rays did not necessarily accompany the production of fluorescence. This idea was pronounced first by M. Henri Poincaré. Shortly afterwards, M. Henry announced that he had obtained photographic prints through black paper with the help of zinc sulphide.’ She goes on to report that also two other gentlemen, M. Niewenglowski and M. Troost, obtained the blackening of photographic plates wrapped in black paper when they caused different materials to fluoresce by exposing them to light. But she also reports that none of these results could be reproduced and how then Becquerel made his astonishing discovery.
Marie and Pierre Curie – Polonium and Radium (1898)
Authors: Brandt Siegmund 
Published: November 2023

Abstract
In 1867, Maria Salomee Skłodowska was born in Warsaw which then was part of the Russian Empire. Under the name Marie Curie [1–3] she was to become the most famous woman scientist of all time and the only person to receive the Nobel Prize both in physics and in chemistry. After her school years she worked for some time as governess before, in 1891, she began to study physics in Paris where her sister lived by that time. After passing the exam in physics as best of her class in 1893, she went on to study mathematics. Besides, she took on experimental work on magnetic properties of steels. Looking for a laboratory in which to perform that work, she was introduced, early in 1894, to Pierre Curie [4], who worked at the École municipale de Physique et de Chimie industrielles. He had already done important research. Together with his brother Paul-Jacques Curie he had discovered piezoelectricity, which later became important in many technical applications. That same year Pierre Curie found relations on the temperature dependence of magnetism in matter, which still bear his name. Marie and Pierre married in 1895. Their first daughter, Irène, whom we shall meet again in Episode 54, was born in September 1897. Shortly thereafter Marie Curie, having heard of Becquerel’s discoveries, began to work on radioactivity.
Max Planck and the Quantum of Action (1900)
Authors: Brandt Siegmund 
Published: November 2023

Abstract
It is often said that Planck’s discovery, or rather his postulate of the quantum of action in December 1900, marks the beginning of quantum physics, the dominant subject of twentieth-century physics. Somewhat less known is that what Planck aimed at and achieved in 1900 was the answer to a problem pointed out by Kirchhoff forty years earlier.
Einstein Creates the Special Theory of Relativity (1905)
Authors: Brandt Siegmund 
Published: November 2023

Abstract
Einstein’s paper on the light quantum (Episode 10) was received by the Annalen der Physik on 18 March 1905. At the end of April he completed his Ph.D. thesis on a new method to determine Avogadro’s constant, which was accepted by the University of Zurich in July. On 11 May his paper on Brownian motion (see Episode 14) was received by the Annalen and on 30 June the paper On the Electrodynamics of Moving Bodies [1], in which Einstein created what he later called the Special Theory of Relativity. About this paper Abraham Pais, Einstein’s unsurpassed biographer, writes [2]: ‘Einstein was driven to the special theory of relativity mostly by aesthetic arguments, that is, by arguments of simplicity. The same magnificent obsession would stay with him for the rest of his life. It was to lead to his greatest achievement, general relativity, and to his noble failure, unified field theory.’
Observing a Single Particle – The Rutherford–Geiger Counter and Later Electronic Detectors (1908)
Authors: Brandt Siegmund 
Published: November 2023

Abstract
While he was professor in Montreal, Rutherford received several offers for professorships from Universities in the United States, among others from Columbia and Yale, and refused them. But when he was offered a chair at the University of Manchester as successor of Schuster , he accepted. He wrote to the principal of McGill University that [1] ‘the determining factor in deciding to go to Manchester was my feeling that it is necessary to be in closer contact with European science than is possible on this side of the Atlantic.