bluuebunny/crossref_metadata_2025_split huggingface dataset:
Liveness and Mediation in Chinese Art Music
Authors: Gil-Curiel Germán 
Published: October 2023

Abstract
This chapter considers liveness and mediation in Chinese music from two different but related perspectives. First, it focuses on the role of technology mediating live music from the perspective of “total art” in the case of The Map: Concerto for Cello, Video and Orchestra by Tan Dun 譚盾. Second, it considers mediation as the passage of art from one medium (painting) into another (music), in the case of Along the River during the Qingming Festival, a scroll and a symphonic picture. Taken together, these case studies help to transcend the common conceptualization of liveness and mediation in terms of binary oppositions (i.e., liveness as the opposite of the mediated, or as the opposite of a deadly performance). Instead, liveness and mediation are shown to be inextricably connected, with the latter the precondition for the former, as liveness refers to the living blocks of culture that require mediation to be transmitted, disseminated, and renewed.
Traditional Instruments and Heterophonic Practice
Authors: Thrasher Alan R. 
Published: October 2023

Abstract
This chapter is an overview of the most significant common-practice Han Chinese instruments, together with an examination of their heterophonic interaction within selected regional ensembles. The instruments themselves are grouped within the Chinese four-part classification system of plucked strings, bowed strings, wind instruments, and percussion. Their interaction within traditional ensembles is heterophonic in principle, a system commonly known as “weaving sound form” (zhisheng ti 織聲體). Chinese heterophony is a system of great sophistication, in which all musicians perform the same basic melody with simultaneous “variations” suitable to instrumental idioms and, importantly, in accordance with well-established interactive principles of the texture—such as the “complex-simple principle” (fanjian fa 繁簡法), in reference to the division of a melody into simultaneous variations of greater and lesser complexity. Three regional ensemble systems are explored: Chaozhou xianshi 弦詩, Fujian nanyin 南音, and Jiangnan sizhu 絲竹.
Identifying New Juridical Sources and Business Practices in Taiwan’s Music Ecosystem
Authors: Lu Chien-Chih (Jesse) 
Published: October 2023

Abstract
Copyright provides music authors with economic incentives to deliver contributions that will benefit the cultural community. Technology has facilitated a digital breakthrough to make music content more accessible. Taiwan’s copyright expansion directly correlates to the development of the Mandarin music industry and case studies seem to illustrate that Taiwan’s copyright protection is the principal ignition and stimulation of the Mandarin music market’s evolution. Its licensing system is constructed on the basis that the music marketplace needs specific levels of government regulations and contractual restrictions, which are imposed through proper licensing provisions in the Taiwan Copyright Act. This chapter argues that modernizing the standards of what is deemed to be copyright infringement will further encourage the prosperity of music creativity and business in Taiwan’s market. Apart from conventional collective management, nonexclusive licensing arrangements in Taiwan’s marketplace will generate creative autonomy and business opportunities in a brand-new way.
‘Ev’ry Hotsy Totsy Nazi Stand and Cheer’
Authors: Grosch Nils , Scheiblhofer Susanne 
Published: October 2023

Abstract
This chapter discusses portrayals of National Socialism in popular musical theatre, focusing on such typical works as Schweyk im Zweiten Weltkrieg (Schweyk in the Second World War, 1957), The Sound of Music (1959), Cabaret (1966), and The Producers (2001). It analyses their structural elements, such as the construction and musical depiction of Nazi characters as well as the dramaturgical forms that deal with them. Specifically, the authors examine double-layer dramaturgy, alienation strategies, and the use of caricature and irony. The essay explores how the behaviour of Nazi figures is framed and sometimes de-demonised by the fabric and theatrical tools of both musical comedy and the musical play. It also looks at the reception of these works, especially in German-speaking countries, and investigates their function in mirroring and developing processes regarding Vergangenheitsbewältigung (i.e. ‘coming to terms with the past’), politics of memory, and denazification.
Pacific Overtures
Authors: Perlman Gary 
Published: October 2023

Abstract
Amon Miyamoto’s 2000 Japanese-language production of Stephen Sondheim’s Pacific Overtures, the 1976 oddity about the American-driven opening of isolationist Japan in the nineteenth century, reflected a starkly different perception of events from the American version. As opposed to the daring Kabuki-like format used on Broadway to highlight the ‘exotic’ nature of the Japanese, the Tokyo production took a naturalistic approach, incorporating the deeper understanding of the history and culture being portrayed. This led to a subtle shift in theme: the Japanese version is concerned less with the perils of progress than with its inevitability, a warning not against change but against a refusal to change. The result makes for a fascinating study in varying perspectives.
The French spectacle musical
Authors: Cerchiari Luca 
Published: October 2023

Abstract
Although the composer Jacques Offenbach was one of the founders of the genre, France’s contribution to international musical theatre during the last century has, for various reasons, been comparatively minor. But from the early 1970s onward, inspired by the rock operas of Andrew Lloyd Webber and Tim Rice, a new generation of French writers began creating their own concept recordings, which they later staged as big spectacles in huge venues, to great popular acclaim. Claude-Michel Schonberg and Alain Boublil’s La Revolution Française (1973) and Les Misèrables (1980), are two of these spectacles musicaux; the latter was picked up by the British producer Cameron Mackintosh, who helped revise the Victor Hugo adaptation and then exported it globally, with tremendous success. This essay also deals, in critical terms, with other prominent examples of the subgenre, including shows by Luc Plamondon, Michel Berger, Riccardo ‘Richard’ Cocciante, and Gérard Presgurvic, including Starmania, Notre-Dame de Paris, and Roméo et Juliette: De la haine à l’amour.
‘They Dated out of Pure Love’
Authors: Šotkovský Jan 
Published: October 2023

Abstract
This essay summarises the main tendencies in the history of Czech musical theatre of the twentieth and twenty-first centuries; it covers indigenous works as well as productions of foreign, especially British and American, musicals. The Czech musical developed as a series of creative departures from the Broadway norm, even today tending towards looser cabaret and revue formats. These formats are often the result of cultural nostalgia, whose various manifestations are closely related to the complicated political history of the Czech Republic after 1918. In its discussion of the pre-war period, the essay explores the Osvobozené divadlo (Liberated Theatre) and its political jazz revues, which took the form of historical parables and were innovative even by comparison on an international level. The chapter emphasises the particular contribution of small and studio ‘song theatres’ during the communist regime of 1948–1989, the difficulties state operetta theatres had adapting to the repertoire of musical theatre, and some of the extraordinary achievements in the field of film musicals in the 1960s. When focusing on the democratic period after 1989, the essay covers the great boom of musical theatre as a business—often approached with naïveté and without practical know-how—which has led to aiming for a balance between the production models of the two Czech sectors, subsidised and commercial musical theatre.
Aesthetic Choice in the Age of Ecological Awareness
Authors: Lehtinen Sanna 
Published: October 2023

Abstract
In this chapter, I discuss how environmentally conscious aesthetic values become explicit in the form of preferences and concrete choices in everyday situations in which one is able to choose between two or more equally accessible alternatives. Climate awareness, in particular, is affecting attitudes and the experienced responsibility for one’s personal aesthetic preferences and concrete situations in which one is choosing between two or more options with varying degrees of environmental implication. This type of accountability for the long-term sustainability of subjective choices and deliberation between different types of possibly conflicting values is present in many everyday situations ranging from the mundane to more complex matters. The chapter presents case examples in which the need to make everyday decisions is directly linked to aesthetic value and consumption choices. The broader claim made in the article is that these moments of everyday aesthetic decision-making cause mental friction and affect the well-being of an individual in complex ways. Environmental and aesthetic values can and do coexist but they do not necessarily align neatly and neither does one always possess required knowledge to make thoroughly informed decisions.
Positive Psychiatry and Mental Health
Authors: Schouler-Ocak Meryam 
Published: October 2023

Abstract
In traditional psychiatry, the main treatment goals are symptom relief and relapse prevention, while in positive psychiatry the main objective is recovery, increased well-being and posttraumatic growth, and successful aging. Positive psychiatry goes along with a shift towards a new paradigm of promoting prevention in general and mental health. Its main concept is based upon certain psychobiological traits, mainly resilience, optimism, and coping strategies along with additional environmental factors such as social support, and access to medical and psychological care. The key point is to improve well-being, which can be optimized through an increase in positive psychosocial characteristics. Moreover, positive psychiatry expands the scope of traditional psychiatry by focusing on promoting the positive psychosocial attributes of individuals to foster their recovery. Therefore, positive psychiatry should be an integral part of the education of psychiatrists.
State Aid and International Taxation
Authors: Lampreave Márquez Patricia 
Published: October 2023

Abstract
Member states of the EU are free to choose the tax policy they deem most appropriate. However, their tax sovereignty should be exercised in accordance with EU law.
The European Commission enacted in the late 1990s the state aid rules, due to the risk of distortion that fiscal subsidies granted by member states could cause competition between economic operators acting in the internal market. In parallel, the EU Code of Conduct was adopted to root out harmful tax regimes established in national laws which could jeopardize competition between member states. The divergences and convergences between measures to tackle harmful tax competition and to eradicate unlawful state aid are examined, as they are tools that complement one another, but are divergent in many respects. The European Commission has subsequently published state aid decisions against several member states regarding tax rulings granted in favour of certain multinational groups. The role and potential limits of the Commission in reviewing the mentioned practice is analysed through relevant case law from the EU Courts, to explore whether state aid rules provide an appropriate instrument for the control of profit shifting by multinational groups.
International Tax Law and the EEA/EFTA
Authors: Knörzer Patrick 
Published: October 2023

Abstract
This chapter studies international tax law and the European Economic Area (EEA) and the European Free Trade Association (EFTA). The EFTA was founded in 1960 as a free-trade zone and was intended to be an alternative economic integration to the European Economic Community (EEC). The EEA was established based on the EEA Agreement, which was concluded in Porto on 2 May 1992, by the then seven EFTA member states and the then twelve member states of the European Community (EC). It was designed as a mechanism to allow EFTA member states to actively participate in the process of the European economic integration by having full access to the internal market without transferring any political competences to the EU bodies. Currently, the EEA comprises twenty-seven EU member states and the three EEA EFTA states—Iceland, Liechtenstein, and Norway. The chapter then looks at the principles of taxation in the EEA.
Jurisdictional Underpinnings of International Taxation
Authors: Rosenbloom H. David , Shaheen Fadi 
Published: October 2023

Abstract
This chapter discusses the jurisdictional underpinnings of international taxation. It looks at certain principles of public international law and raises related questions that may be useful to consider when efforts are made to reach a broad consensus on changes to the rules of international taxation. The chapter assesses whether, from a public international law standpoint, existing domestic tax laws and bilateral income tax treaties can rise to the level of customary international law and, as such, impose limitations on jurisdiction to tax.
Taxation of Imports
Authors: Bieber Thomas 
Published: October 2023

Abstract
This chapter deals with the taxation of imports, where customs law, excise duties and import VAT coincide. As imports of goods are governed by the common framework of the General Agreement on Tariffs and Trade (GATT), this chapter first provides a short outline of the GATT provisions regarding their VAT content. From an EU law perspective, the chapter presents an overview of the principles of the Treaty on the Functioning of the European Union (TFEU) and discusses in more detail the taxation of imports according to the VAT Directive 2006/112/EC.
The US Perspective on International Tax Law
Authors: Clausing Kimberly A. 
Published: October 2023

Abstract
This chapter evaluates the US perspective on international tax law. Prior to the 2017 tax law, the US system of international taxation for multinational companies was widely viewed as seriously flawed. Critics faulted it for being excessively complicated, out of line with international norms, and insufficiently attentive to the problem of corporate tax base erosion due to profit shifting. The 2017 tax law did not solve any of these problems, and it created some new ones. Still, in some respects, the 2017 tax law provides a better starting point for future international tax reform. In the short term, the new minimum taxes can be strengthened, combating profit shifting and reducing tax competition pressures. In the longer term, more fundamental reforms can be considered.
The Emerging Consensus on Value Creation
Authors: Christians Allison 
Published: October 2023

Abstract
This chapter illustrates the emerging consensus on value creation in international tax law. It begins with a brief review of the emergence of value creation as a part of the lexicon of international taxation, examining its quick take-up and causes for intrigue. The chapter then examines three features that simultaneously make value creation an intuitively compelling concept yet ultimately render it an incomplete tax principle, namely that in tax terms, value is a legislated construct rather than a science; that value is inconsistently identifiable and quantifiable; and that value and its causes of origin often defy geo-location, even though this is the express purpose of using the term in the first place. These features all point to interesting problems of tax cooperation that will almost certainly remain unresolved in the current iteration of global tax policymaking. The chapter therefore concludes that the concept of value creation is likely to continue to intrigue and frustrate scholars while serving as a useful rhetorical flourish for advocates of various policy preferences across the worldwide tax community.
The Allocation of Taxing Rights under Pillar One of the OECD Proposal
Authors: Navarro Aitor 
Published: October 2023

Abstract
This chapter examines Pillar One of the OECD proposal to address changes in the allocation of taxing rights of business profits at an international level. This initiative comes as a reaction to the tension generated by the inadequacies of the international tax regime that are significantly exacerbated by the digitalization of the economy, and aims at achieving a long-standing, consensus-based solution on the matter. The chapter analyses issues related to the outdated character of the international tax regime, the formation of the Unified Approach advocated by the OECD in which Pillar One is integrated as a possible solution, the specific components of the proposal, and evaluates Pillar One from a normative standpoint and its compromise-based rationale.
Effective Minimum Taxation under Pillar Two of the OECD Proposal (‘GloBE’)
Authors: Englisch Joachim 
Published: October 2023

Abstract
This chapter reviews international effective minimum taxation under OECD/G20 Pillar Two. The second pillar on minimum taxation was initially envisaged as a complementary anti-base erosion and profit shifting (BEPS) instrument, in contrast to Pillar One on a genuine realignment of the international tax system. This was reflected in the name for the new minimum tax concept: ‘GloBE’ as a short form for the ‘Global Anti-Base Erosion’ proposal. The GloBE concept calls for a ‘top-up tax’ on foreign-sourced profits of large multinational enterprises (MNEs) whose effective tax rate (ETR) is below the politically agreed minimum rate of 15%. Two basic mechanisms are foreseen for the collection of this top-up tax: an income inclusion rule (IIR) if a parent company is liable to pay top-up tax, or an undertaxed payments rule (UTPR) if the tax is collected from a company making intra-group payments.
International Tax Law and Personal Nexus
Authors: Dirkis Michael 
Published: October 2023

Abstract
This chapter focuses on the importance of individuals (persons) as a source of taxation revenue. When jurisdictions seek to tax foreign and cross-border income, profits, gains, or consumption (international taxation), the tax consequences are also linked back to persons. The chapter first briefly explores the limitation of sufficient connection on the sovereignty of jurisdictions to tax individuals. It then reviews the nexus criteria used to justify the taxation of individuals on their worldwide income, gains, or profits and used to justify location-based (territorial) taxation of individuals located in other jurisdictions. In doing so, the chapter highlights the origins of the key personal nexus criteria, and the commonality and diversity of the nexus criteria adopted by jurisdictions, and assesses whether the development of more objective tests could lead to more consistent nexus tests for individuals in the context of international taxation.
Borges
Authors: Willson Patricia 
Published: October 2023

Abstract
In this chapter, typical representations of Borges as translator are removed from the unifying and retrospectively established matrix of a literary life, which neatly integrates and gives coherence to his translation work in a single persona. Instead, three different representative figures are proposed: Borges, the Translator of Magazines; Borges, the Translator on Commission; and Borges, the Retranslator. To illustrate each of these figures, a translation by or attributed to Borges is discussed, focusing on his translation strategies, reconstructing the context in which each translation occurred, and examining the publishing discourse framing the publication of each.
Jain Tantric Diagrams of the Goddess Padmāvatī
Authors: Gough Ellen 
Published: October 2023

Abstract
This chapter compares some popular modern tantric diagrams of the Jain goddess Padmāvatī with some yantras outlined in the eleventh-century Jain Sanskrit text, the Bhairavapadmāvatīkalpa. Scholarship has identified the Bhairavapadmāvatīkalpa, a manual on the propitiation of various yantras, including those to the goddess Padmāvatī, as one of the most important “Jain Tantras.” An examination of modern Jain yantras shows, however, that the yantras of the Bhairavapadmāvatīkalpa have had little impact on Jain ritual practice. Rather than finding the yantras of this text in modern temples and homes, instead, we find yantras filled with generic Sanskrit praises to goddesses, diagrams connected to medieval praise poems (stotra), and “magic squares,” or auspicious grids of numbers (aṅkayantra). The meditative practices, mantras, and deities of the Bhairavapadmāvatīkalpa reflect general tantric trends common to medieval Jain and non-Jain texts, but the text does not seem to be particularly influential today.
The Politics of Equality in Secondary Education Across Wealthy Postwar Democracies
Authors: Gingrich Jane R. , Giudici Anja , McArthur Daniel 
Published: October 2023

Abstract
In the postwar period, the focus of governments in advanced democracies generally shifted from generalizing basic education to staffing an increasing share of the population with more complex and specialized knowledge and skills through the expansion of secondary schooling. The demands of industrial development, heightened by the rise of the knowledge economy, meant policymakers across place and partisan divides have largely supported secondary expansion. However, despite these common trends lie ongoing differences across place in terms of the logic of the massification of secondary education—its ideal degree of differentiation among pupils and teachers, standardization of teaching and pedagogical practices, and the structure of control. This chapter analyzes the patterns resulting from the policy choices of political parties and organized interests across advanced democracies in these three domains as well as the political determinants underlying these choices.
Diffusion of Mass Education
Authors: Besche-Truthe Fabian , Seitzer Helen , Windzio Michael 
Published: October 2023

Abstract
In this chapter, we investigate the diffusion of mass education. We define the establishment of a “mass education system” in a country as an exceedance of the threshold of an overall enrolment of 40% in primary education for boys and girls combined. We focus on countries’ interrelations to explain the institutional development of mass education. What effects do networks of cultural and colonial linkages have on the emergence of national mass education systems? Our theoretical considerations follow sociological functionalism and neoinstitutionalism, but enhance these concepts with a focus on global “cultural spheres,” which we assume are of particular importance for the global diffusion of mass education. We apply social network analysis to describe global cultures in a nonessentialist way and apply network diffusion models in order to estimate the effects of contagion on the emergence of mass education in 156 countries around the world from 1880 to 2010.
Economic Globalization and Evolution of Education Spending in the Brazilian Federation, 2013–2019
Authors: Batista Cristiane , Dutt-Ross Steven 
Published: October 2023

Abstract
Building upon a critical evaluation of studies on the effect of commercial opening on local public policies, this investigation focuses on some of the factors that impinge upon the expenditure executed by states in education in the period spanning from 2013 to 2019. One of the independent variables observed is the degree to which these subnational units open up to the international market. The chapter identifies in particular whether the new pattern of commercial insertion of the Brazilian economy in the global market, based on the demand for agricultural and primary products, affects the educational spending of subnational units. In some Brazilian states the intensification of exports, based on commodities, has an impact on the decision-making capacity related to social spending compared to states that are more dependent upon services and domestic industry.