bluuebunny/crossref_metadata_2025_split huggingface dataset:
Classes of Shares
Authors: Ferran Eilís , Howell Elizabeth , Steffek Felix 
Published: October 2023

Abstract
The rights attaching to shares and the issues that arise when complexity is introduced into the capital structure by the issue of different classes of shares are the subject matter of this chapter. Companies may issue different classes of shares (ordinary shares, preference shares, redeemable shares etc) to appeal to different investor preferences and thus manage their overall cost of capital. Class rights structures may also be used by entrepreneurs and investors as a shield against rights being changed without their specific consent. The chapter includes consideration of listed company dual class share structures which have surged in popularity in recent years because they enable founders of businesses to list their company’s ordinary shares on a public market whilst still retaining disproportionate control through a second class of ordinary shares that carry enhanced rights.
Share Buy-backs and Redeemable Shares
Authors: Ferran Eilís , Howell Elizabeth , Steffek Felix 
Published: October 2023

Abstract
The Companies Act 2006 prohibits the acquisition by limited companies of their own shares but the impact of this ban is attenuated by other provisions in the Act whereby companies are permitted to purchase own shares and to issue redeemable shares. The law has been progressively relaxed over the years but the statutory powers whereby buy-backs and redeemable shares are permitted remain subject to restrictions that are intended to prevent abuse that would prejudice creditors, discriminate against groups of shareholders, or distort the market. Nevertheless, share buy-backs remain controversial because for some they represent the worst excesses of impatient capital. This chapter considers the arguments for and against allowing companies broad powers to buy back their shares and/or to issue redeemable shares and looks closely at the safeguards to which those powers are subject.
Distributions to Shareholders
Authors: Ferran Eilís , Howell Elizabeth , Steffek Felix 
Published: October 2023

Abstract
This chapter is about dividends and other distributions to shareholders. It reviews aspects of corporate finance theory relating to dividend policy, including the signalling role of dividends and their role in addressing agency problems. The legal requirements and related accounting guidance relating to dividends are examined in depth. Issues considered include: the procedures for the declaration and payment of interim and final dividends; directors’ duties with respect to dividend policy and liabilities for unlawful dividends; unfair prejudice to shareholders; profits available for distribution; and relevant accounts. Government proposals to strengthen financial reporting and dividend regulation, including the establishment of a new statutory regulator, the Audit, Reporting and Governance Authority (ARGA) and the extension of certain reporting requirements to a larger group of companies, including large private companies, are outlined. The chapter notes the policy preference to address weaknesses by adding additional requirements rather than considering more fundamental solvency/liquidity-based reform.
Debt Corporate Finance—General Considerations
Authors: Ferran Eilís , Howell Elizabeth , Steffek Felix 
Published: October 2023

Abstract
Companies can raise debt finance by issuing debt securities (bonds) directly into the capital markets or by borrowing from banks or other lenders. This chapter examines general issues relating to unsecured debt in corporate finance. Topics discussed include unsecured lending, multiple lenders, unitranche loans, overdrafts, and the key elements of term loans covering principal, interest, conditions precedent, representations and warranties, covenants, and events of default. The text also investigates the role of providers of debt finance in corporate governance. The chapter explains the legal principles as well as economic considerations that explain the contractual clauses used in practice and the legal framework for debt finance provided by parliament and the courts.
Public Offers and Listings of Equity Securities
Authors: Ferran Eilís , Howell Elizabeth , Steffek Felix 
Published: October 2023

Abstract
This chapter focuses on the process whereby a company raises finance by offering its equity securities to investors in the market. Topics discussed include reasons for going public, where shares can be listed, EU capital market regulation, the impact of Brexit on UK primary market regulation, standards for admission to trading on the Alternative Investment Market (AIM), forms of public offer of shares, determining the issue price, the principle of mandatory prospectus disclosure, the operation of the mandatory prospectus disclosure regime, enforcement of securities laws regulating public issues and admission to trading, civil liability in the UK for defective prospectuses, civil liability for false prospectuses, periodic and episodic disclosure obligations of listed and quoted companies, issuer disclosure obligations derived from the transparency obligations directive, annual corporate governance disclosures by issuers admitted to trading on a regulated market, and civil liability for periodic and episodic disclosures.
Financial Assistance
Authors: Ferran Eilís , Howell Elizabeth , Steffek Felix 
Published: October 2023

Abstract
This chapter is concerned with actions whereby a public company financially supports the acquisition of its shares, or that assistance is provided by a public or private company subsidiary of the public company. The giving of financial assistance by public companies or their subsidiaries is generally prohibited. The retention of the ban on giving of financial assistance by public companies reflected the UK’s obligations as an EU Member State and, as such, it could now be revisited. This chapter delves into the complexities of financial assistance law to test the strength of the case for reform. The chapter highlights recent cases in the UK and Ireland that illustrate the challenges involved in seeking to hold corporate managers accountable for the giving of unlawful financial assistance. The chapter also notes how failed financial assistance prosecutions have helped to drive more general reform of corporate criminal liability in the UK
Time, Hope, and Desire
Authors: Garrison John S. 
Published: October 2023

AbstractThis chapter considers how the presence of erotic desire can affect the speaker’s memory as well as his experience of temporality. It integrates a conventional reading of time in the Sonnets as a force that threatens to devour all that the speaker holds dear—his beauty and reputation, as well as those of his beloveds. First taking its cues from Einstein and Faulkner, the discussion traces how the command of rhetoric and narrative shows the promise to manipulate one’s experience of time in Sonnet 12 and Sonnet 60. It then pivots to consider Sonnet 30 and Sonnet 5 through the lenses of cognitive science and Freudian psychoanalysis, asking questions about the intersection of sexuality and mourning. The analysis also explores how the poet attempts to deploy the power of retrospective and anticipatory memory to summon the past—and even the future—into the present.
Contagious Memory
Authors: Garrison John S. 
Published: October 2023

AbstractThis chapter pursues a presentist analysis of Sonnet 147 in light of recent research in cognitive science regarding how memory replicates in the same way as a virus and how the future is imagined in terms of the past. A contemporary adaptation of Sonnet 147 by Maureen Owen sheds light on Shakespeare’s version, especially in terms of a psychoanalytic reading of the poem. The chapter then offers broader thinking about the relationship between race and sexuality as well as between viral infection and erotic desire. This discussion forms the foundation for final thoughts on the unique purchase of early modern literature on our understanding of the pandemics of our time, especially the AIDS epidemic. The final argument centers on depictions of Elizabethan sexuality in Timothy Findley’s 2000 play Elizabeth Rex and Derek Jarman’s 1991 film Edward II.
The Shape of the Archive
Authors: Ahnert Ruth , Ahnert Sebastian E. 
Published: October 2023

Abstract
Chapter 2 provides the most ‘distant’ view of the archive and its constituent documents by employing a series of foundational network metrics: degree centrality, in-degree, out-degree, in-strength, out-strength, and total strength. These metrics show that epistolary hubs (typified by very high degree centrality) are vanishingly rare amongst the 20,560 correspondents, totalling less than 0.3%. Rather, the majority of people found in this dataset (~68%) represent a giant fringe, connected to just one other person, often via a petition to the Principal Secretary. However, while hubs make up the minority of nodes in our epistolary network, they dominate its structure. Other influential nodes, such as diplomats, agents, and military figures, appear in the archive as a complementary category of nodes within an intelligence economy focused on these hubs: they are the providers of intelligence that form the material connections and information that enable the Principal Secretary’s engagement in foreign policy. The interdependence of their network attributes emphasises how we must reverse-engineer the making of the archive and determine who is responsible for the presence of each document and each person in the archive; and to understand from whose idiosyncratic point of view we are grasping the significance of these individuals and the worlds of information they have helped to create.
Afterword
Authors: Ahnert Ruth , Ahnert Sebastian E. 
Published: October 2023

Abstract
This afterword looks beyond the work undertaken in the preceding chapters to propose directions in which the new dataset and accumulated tools and methods could be taken next. It outlines a range of specific opportunities for historians of Tudor politics, diplomacy, news, and epistolary culture, as well as suggesting how the experiments in the chapters provide methodological openings for those interested more broadly in data-driven approaches to cultural heritage data. It notes how one of the biggest challenges facing research in this latter area is the siloing of collections data, and outlines the opportunities that emerge once users can link, aggregate, and analyse material across multiple archives and collections—not just letters, but across the breadth of material collected and catalogued by heritage institutions.
Urban Places Create Unique Health Spaces for Wildlife, People, and the Environment
Authors: Byers Kaylee A. , Murray Maureen H. , Nelson Joanne E. 
Published: October 2023

Abstract
Cities pose a multitude of health challenges to people and wildlife. This work reviews these challenges and discusses the merits of a One Health approach, including that it encompasses a diversity of health harms, such as the risks of infectious disease spread between animals and people, the mental health benefits of engaging with wildlife and natural spaces, and the shared exposure of people and animals to environmental pollutants and toxins. However, it also discusses that, although this approach has only recently been recognized in western science, this concept is not new and has been rooted in Indigenous views of health since time immemorial. This necessarily means that, to effectively move One Health forward in urban areas, we must work to meaningfully integrate diverse perspectives and knowledges into this process. This chapter explains how a Two-Eyed Seeing approach integrating Indigenous and western knowledges can be used to create impactful and actionable solutions to intersecting health challenges. It concludes this understanding of the interrelationships between human and wildlife health in cities by centering the need to be intentional of social justice in addressing One Health issues, specifically by applying a harm-reduction lens to the process of promoting wildlife health in cities and acknowledging the needs to consider whose knowledge and perspectives are integrated into this process.
Industry and Policy in Independent Ireland, 1922-1972
Authors: Barry Frank 
Published: October 2023

Abstract
This book revisits the history of industry and the evolution of development policy in independent Ireland from the birth of the state to the eve of European Economic Community (EEC) accession. The Irish Free State was predominantly agricultural at its establishment in 1922. Industrial development was high on the nationalist agenda of all of the newly established European states of the inter-war period, as would later be the case across the entire developing world. Despite decades of protection, Ireland remained under-industrialized when it joined the EEC in 1973. Over the previous decade-and-a-half however the foundations of later convergence had been laid. Ireland was an early adopter of what would come to be known as dual-track reform. The policy of attracting outward-oriented foreign direct investment (FDI) was initiated before substantial trade liberalization began. By 1972 there had been a significant diversification in exports and export destinations and in the nationality of ownership of the leading companies. In these and other respects, the foundations of the economic progress that would be made over the course of EEC membership were already discernible, notwithstanding the post-accession collapse of most protectionist-era businesses. The analysis is supplemented by a unique firm-level database that allows for the identification of the leading manufacturing employers throughout the decades and extends by some fifty years the period for which estimates of the significance of foreign-owned industry can be provided.
Tax Sovereignty, EU Tax Law, and Harmful Tax Competition
Authors: Kyriazis Dimitrios 
Published: October 2023

AbstractThis chapter is divided into four sections and addresses three important issues. Section A introduces the structure and content of the chapter. In Section B, the concept of State sovereignty and tax sovereignty is explored in the context of the European legal order. In Section C, the status quo of EU tax law is briefly set out, through an analysis of the key parts of primary and secondary EU tax law. In Section D, the concept of harmful tax competition is examined from a political and economic perspective. EU tax law sets strict legal limits to state sovereignty, and especially tax sovereignty, while harmful tax competition applies fiscal pressure on States, forcing them to minimize the tax burden of internationally mobile businesses.
The Second Fiscal State Aid Wave
Authors: Kyriazis Dimitrios 
Published: October 2023

AbstractIn this chapter, the ongoing (second) wave of fiscal State aid investigations is examined by analysing its common threads and commenting on the Commission’s attempt to promote an EU Arm’s Length Principle. More specifically, in Section A, the decisions’ common threads are identified and assessed. Particular emphasis is placed on the Commission’s creative way of linking Article 107 TFEU to THE Arm’s Length Principle. In Section B, the General Court’s judgments in the Fiat and Starbucks cases are examined. Finally, in Section C, the Fiat ruling of the Grand Chamber of the ECJ in November 2022 is dissected, illustrating how the Court rightly rejected the Commission’s approach, thus quashing the General Court’s rulings and annulling the Commission’s Decision.
The Nexus between the Two Fiscal State Aid Waves and Harmful Tax Competition
Authors: Kyriazis Dimitrios 
Published: October 2023

AbstractIn this chapter, the most important thread binding the two fiscal State aid waves are analysed in depth, namely their common link (and contribution) to the EU’s fight against harmful tax competition. By referring to the work of the Code of Conduct group, Commission press releases, official statements by Competition Commissioners, and various academic sources, it is shown that many of the cases pursued by the Commission in both fiscal aid waves concerned tax measures that presented actual or potential harmful tax competition elements. It is, moreover, reiterated that the Commission’s expansive interpretation of the ‘selectivity’ and ‘advantage’ conditions in the first and second waves, respectively, was instrumental in targeting such tax measures, which might have otherwise escaped State aid scrutiny. On the basis of the above, it is concluded that the Commission has at times employed its powerful hard law apparatus under Article 107 TFEU in order to further the soft law goals of the Code of Conduct for Business Taxation.
Conclusion
Authors: Kyriazis Dimitrios 
Published: October 2023

AbstractThis chapter contains the conclusions of the author’s research. More specifically, it reiterates how the Commission used fiscal State aid law to further its fight against harmful tax competition in the EU and why its approach in the second fiscal State aid wave was illegitimate. Moreover, it places the Fiat ruling of the ECJ’s Grand Chamber (November 2022) in its broader context and ponders it wider significance as regards the next ‘day’ in EU State aid law. It illuminates its ramifications in relation to harmful tax competition and its impact on the effectiveness of State aid law as a policy weapon in this regard.
Sonar to Quartz Clock
Authors: Katzir Shaul 
Published: October 2023

Abstract
The book examines how the hitherto unapplied phenomenon of piezoelectricity became applied for technologies such as sonar, frequency control and the quartz clock and how its research has consequently changed during WWI and the interwar period. It has two main aims. First it aims at reconstructing, for the first time, the fascinating history of the inventions and the development of these highly important technologies, which are still in extensive use, and which were crucial for the electronic revolution, arguably the most important technological developments of the twentieth century. On this basis, the book suggests better and more nuanced understanding of the relationships between modern science and technology and the process of development and innovation in science-based technologies. It examines in particular the mutual transfer and transformation of knowledge between them including the way physics becomes practically applicable, the way applications and societal interests shape technology and science, and the differences and similarities between scientific and technological research. To these ends the book closely analyses the scientific and technological research and development in the field and their evolution on their experimental, theoretical and technical aspects within their social military and commercial contexts, offering an integrative history of science and technology, needed to better comprehend their interactions and evolution but rare in current historiography.
Introduction
Authors: Knapper Daniel 
Published: October 2023

AbstractThe Introduction describes the centrality of Paul’s life and letters to Renaissance thought, society, and culture, then outlines the reception of Paul’s style among Renaissance humanists and artists. It shows that humanists developed their definitions and interpretations of Paul’s style according to four distinctive theoretical premises, including grammar, rhetoric, the recuperative hermeneutic (a concept discussed further in Chapter 1), and the classical genera dicendi. It also shows that literary artists, informed by humanist criticism, imitated Paul’s style according to prominent speech acts in the epistles, offering imitations of two speech acts as examples: the exhortation and the imprecation (or curse).
Arguing with Paul
Authors: Knapper Daniel 
Published: October 2023

AbstractThis chapter explores how John Donne imitates Paul’s style in the Holy Sonnets. In the sonnets, Donne’s poetic speakers frequently shift from acts of reason—reflecting, inquiring, disputing—to acts of rhetoric—exclaiming, persuading, petitioning—typically once they reach a logical paradox or argumentative impasse in their theological meditations and debates. The chapter shows that Donne draws on Pauline style to coordinate these shifts between reason and rhetoric in the sonnets, often transitioning from theological reflection to rhetorical exclamation between the octave and the sestet; more specifically, it shows that Donne imitates passages from Paul’s epistles in which Paul discusses in logical-discursive terms a theological doctrine—predestination, justification, sanctification, the resurrection—only to leave his explanation of the doctrine unresolved and break into highly dramatic, emotionally driven exclamations. Donne uses this stylistic dynamic to to dramatize the devotional implications of Paul’s refusal or failure to fully rationalize a fundamental set of theological concepts.
Conclusion
Authors: Ettenhuber Katrin 
Published: October 2023

AbstractThe Conclusion summarizes the key findings of the book and reiterates the importance of logical concepts and processes to literary thinking and writing. It sketches some of the outlines that defined academic and philosophical discussions of logic in the mid- and late seventeenth century, and offers some preliminary suggestions on how we might negotiate the relationships between literature and logic in an intellectual environment increasingly dominated by the parameters of proto-scientific inquiry. The Conclusion ends with a return to the beginnings of logical theory and uses the Aristotelian predicaments, and their reinterpretations in Medieval philosophy, to illustrate the continuing relevance of logical categories to questions of individual selfhood and social identity.
The Consolidation of Matrix Mechanics: Born–Jordan, Dirac and the Three-Man-Paper
Authors: Duncan Anthony , Janssen Michel 
Published: October 2023

AbstractThis chapter covers the process of the consolidation of the ideas in Heisenberg’s Umdeutung paper into the Two-Man-Paper by Born and Jordan, the Three-Man-Paper (Dreimännerarbeit) by Born, Heisenberg, and Jordan, and a paper by Dirac. Both Born and Jordan recognized that Heisenberg’s peculiar non-commutative multiplication rule is recognized to be nothing but the standard multiplication rule for matrices. They also replaced Heisenberg’s quantization condition, the Thomas–Reiche–Kuhn sum rule, by the now-familiar commutation relations of position and momentum. The chapter then discusses how Dirac independently derived these commutation relations, relying on a profound analogy with the Poisson brackets of classical mechanics
De Broglie’s Matter Waves and Einstein’s Quantum Theory of the Ideal Gas
Authors: Duncan Anthony , Janssen Michel 
Published: October 2023

AbstractThis chapter covers De Broglie’s extension to matter of wave–particle duality, which Einstein had introduced for radiation. It fills in the background in the tradition of extremal principles in classical physics that De Broglie drew on to formulate his theory. It then covers Bose’s introduction of a new statistics for light quanta and Einstein’s application of those statistics to matter in his quantum theory of the ideal gas. Providing support for De Broglie’s ideas, Einstein derived a formula for energy fluctuations in such a gas that has the exact same form as the formula for energy fluctuations in black-body radiations: it is the sum of two terms, one suggesting waves, the other one suggesting particles.