Open Access Books

These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty.

Dieser Band verbindet die Forschung zu Lernen und Lernberatung im Feld der Alphabetisierung mit der Erwachsenenbildungsforschung. Es wird erstens ein aktueller und systematisierter Überblick zur Alphabetisierungsforschung entlang der Forschungslinien in der Erwachsenenbildungswissenschaft gegeben. Zweitens werden die Ergebnisse eines Lernforschungsprojekts zu Lernbegründungen, Lernanlässen und Lernabbrüchen vorgestellt. Drittens liefert der Band einen Überblick zur Lernberatung in der Erwachsenenbildung und Alphabetisierung. Vorgestellt wird schließlich ein Lernberatungskonzept, mit dem sowohl die biografischen und sozialen als auch die gegenständlichen Seiten des Lernprozesses reflektiert und unterstützt werden können. Die Ergebnisse resultieren aus dem Forschungsprojekt SYLBE (Systematische Perspektiven auf Lernbarrieren und Lernberatung in der Erwachsenenalphabetisierung) im Rahmen des BMBF-Programms Alphabund. Der Band wendet sich an Wissenschaftler und Bildungspraktiker.

Published

As activists strategize, build resistance, and foster solidarity, they also call for better dialogue between researchers and movements and for research that can aid their causes. In this volume, contributors examine how research can produce knowledge for social transformation by using political activist ethnography, a unique social research strategy that uses political confrontation as a resource and focuses on moments and spaces of direct struggle to reveal how ruling regimes are organized so activists and social movements can fight them. Featuring research from Aotearoa (New Zealand), Bangladesh, Canada, Poland, South Africa, and the United States on matters as diverse as anti-poverty organizing, prisoners’ re-entry, anti-fracking campaigns, left-inspired think-tank development, non-governmental partnerships, involuntary psychiatric admission, and perils of immigration medical examination, contributors to this volume adopt a “bottom-up” approach to inquiry to produce knowledge for activists, not about them. A must-read for humanities and social sciences scholars keen on assisting activists and advancing social change.

This open access book assesses the profound impact of Japan’s aspirations to become a great power on Japanese security, democracy and foreign relations. Rather than viewing the process of normalization and rejuvenation as two decades of remilitarization in face of rapidly changing strategic environment and domestic political circumstances, this volume contextualizes Japan’s contemporary international relations against the longer grain of Japanese historical interactions. It demonstrates that policies and statecraft in the Prime Minister Shinzo Abe’s era are a continuation of a long, unbroken and arduous effort by successive generations of leaders to preserve Japanese autonomy, enhance security and advance Japanese national interests. Arguing against the notion that Japan cannot work with China as long as the US-Japan alliance is in place, the book suggests that Tokyo could forge constructive relations with Beijing by engaging China in joint projects in and outside of the Asia-Pacific in issue areas such as infrastructure development or in the provision of international public goods. It also submits that an improvement in Japan-China relations would enhance rather than detract Japan-US relations and that Tokyo will find that her new found autonomy in the US-Japan alliance would not only accord her more political respect and strategic latitude, but also allow her to ameliorate the excesses of American foreign policy adventurism, paving for her to become a truly normal great power.

The Tesla expander was first developed by N. Tesla at the beginning of the 20th century. In recent years, due to the increasing appeal towards micro power generation and energy recovery from wasted flows, this cost effective expander technology rose a renovated interest. In the present study, a 2D numerical model is realized and a design procedure of a Tesla turbine for ORC applications is proposed. A throughout optimization method is developed by evaluating the losses of each component. The 2D model results are further exploited through the development of 3D computational investigation, which allows an accurate comprehension of the flow characteristics. Finally, two prototypes are designed, realized and tested. The former one is designed to work with air as working fluid. The second prototype is designed to work with organic fluids. The achieved experimental results confirmed the validity and the large potential applicative chances of this emerging technology in the field of micro sizes, low inlet temperature and low expansion ratios.

This book brings together leading scholars and practitioners from around the globe to examine the current roles of and future trends in local government structures and mechanisms in 16 different federal and federal-type countries. In doing so, this volume explores pressing topics such as the institutions of local government, constitutional recognition, financial management, intergovernmental relations, political culture, and the impact of the COVID-19 pandemic on the role of local government in federal systems. Contributors to this volume provide a timely and comprehensive account of the integral role local governments play in federal countries and offer fascinating perspectives on how these roles may change as individual federal systems evolve. These individual analyses are contextualized in a comparative perspective in order to gain a holistic understanding of the challenges and opportunities of various local government dynamics in different regions around the world. This is an open access book.

The traces of the Cold War are still visible in many places all around the world. It is the topic of exhibits and new museums, of memorial days and historic sites, of documentaries and movies, of arts and culture. There are historical and political controversies, both nationally and internationally, about how the history of the Cold War should be told and taught, how it should be represented and remembered. While much has been written about the political history of the Cold War, the analysis of its memory and representation is just beginning. Bringing together a wide range of scholars, this volume describes and analyzes the cultural history and representation of the Cold War from an international perspective. That innovative approach focuses on master narratives of the Cold War, places of memory, public and private memorialization, popular culture, and schoolbooks. Due to its unique status as a center of Cold War confrontation and competition, Cold War memory in Berlin receives a special emphasis.

Ces premiers mots de Louis XIV, en 1661, résonnent tel un manifeste politique : Mazarin décédé, le souverain désormais absolu entend se réserver le moindre acte d’autorité. L’ambition tranche avec les pratiques qui s’étaient imposées durant la guerre franco-espagnole (1635-1659) : non seulement le roi ne délivrait pas toutes ces « sauvegardes », des protections accordées en son nom, mais les secrétaires d’État eux-mêmes peinaient à les contrôler ; ils devaient aussi, avec les communautés du royaume, constamment négocier, « favoriser […] dans vos rôles du mois », la charge des quartiers d’hiver et des passages de troupes. Les sauvegardes militaires constituent le cœur de cet ouvrage. Sur les frontières du nord-est, et durant le conflit, elles s’érigèrent comme l’outil d’une régulation endogène de la violence : les gouverneurs de places les levaient en toute indépendance sur les territoires espagnols ; les provinces, les villes voire les villages, d’eux-mêmes, les négociaient avec les pouvoirs ennemis. Une inattendue division de la souveraineté se fit ainsi jour. Jointe à l’infinie négociation des décisions royales, elle questionne à nouveau la construction de l’absolutisme. Par l’intégration étroite des champs militaires et urbains, par les abords micro-historiques et les éclairages multiscalaires reliant l’échelle locale aux lieux de pouvoirs nationaux et internationaux, et du point de vue d’une ville placée à la pointe de l’effort militaire du royaume, Metz, conquise (1552) puis intégrée (1648) à la France, ce texte, de Louis XIII à Louis XIV, de Richelieu à Mazarin, ambitionne d’articuler ces étranges pratiques du politique et de la guerre.

Instigante coletânea de ensaios - ora em português, ora em espanhol - sobre a articulação público/privado nos sistemas de saúde da América Latina, elaborados por renomados especialistas do Brasil, Argentina, México, Venezuela e Chile. A orientação dos trabalhos é diversa: uns são fundamentalmente teóricos, outros têm um enfoque macrossocial, alguns técnicos, outros filosóficos; contudo, todos expressam a preocupação com questões tais como: falta de eqüidade, cidadania, participação popular, poder, trabalho médico, seguros privados. A problemática da maioria dos textos contempla o modelo neoliberal latino-americano e seu impacto sobre a realidade da atenção à saúde em vários países.

Published

The first volume of the book concerns the introduction of photonic crystals and applications including design and modeling aspects. Photonic crystals are attractive optical materials for controlling and manipulating the flow of light. In particular, photonic crystals are of great interest for both fundamental and applied research, and the two dimensional ones are beginning to find commercial applications such as optical logic devices, micro electro-mechanical systems (MEMS), sensors. The first commercial products involving two-dimensionally periodic photonic crystals are already available in the form of photonic-crystal fibers, which use a microscale structure to confine light with radically different characteristics compared to conventional optical fiber for applications in nonlinear devices and guiding wavelengths. The goal of the first volume is to provide an overview about the listed issues.

This Element provides an overview of Aegeomania: the fascination, sometimes bordering on the obsession, with the Aegean Bronze Age, which manifests itself in the uses of Aegean Bronze Age material culture to create something new in various cultural practices. This title is also available as Open Access on Cambridge Core.

This monograph analyses metaphysics and epistemology in the medieval Mādhva tradition of Vedānta. It focuses primarily on the ideas of the sixteenth-century philosopher Vyāsatīrtha. The volume explores Vyāsatīrtha’s defence of theistic realism against the non-dualistic (Advaita) tradition of Vedānta in his masterpiece, the Nyāyāmṛta.