What is the VAT? The policies and practices of value added tax on ebooks in Europe

This article addresses reduction of or exemption from value added tax (VAT) as a cultural- and media policy instrument and analyses the VAT policies on ebooks within the European Economic Area. Examining an area of media and policy studies that is largely overlooked, the article is partly an empirical analysis of VAT policies and partly a discussion paper raising issues applicable to other media sectors and of political and societal relevance. Section 1 of the article conceptualises VAT reduction/exemption as a media and cultural policy tool within national and supranational policy frameworks. Section 2 gives a comprehensive overview of the application of VAT on print books and ebooks in Europe and discusses some consequences of the concrete taxation practices. Section 3 reports and discusses initiatives to alter the European VAT policies on digital media and cultural products and services.     

Early medieval T⊘nsberg — dating problems and the results

According to the 13th century Icelandic Saga writer Snorre Sturlasson, there was a marketplace (in old Norwegian: Kaupstadir) in the T?nsberg area by the end of the 9th century. The origin of the medieval town of T?nsberg has therefore been much discussed in the light of this statement. Viking Age and early medieval settlements often lack material datable by archaeology alone. In T?nsberg radiocarbon dating has been used to distinguish between Viking Age deposits and medieval deposits, when stratigraphy alone does not state the differences. However, this dating method has produced various results and there is obvious need for a local calibration.     

A framework for path-dependent industrial land transition analysis using vector data

Industrial land is under transition globally. Insights into this transition are important to plan a sustainable future. Since industrial land follows parcel shapes and the transition process requires multi-year data to observe the impacts of such changes, multi-year vector data should be used to analyse industrial land transition. This paper presents a framework to analyse path-dependent regional industrial land transition processes using vector data. A step by step instruction is presented. In the analysis, the changed percentages of land use in the surroundings of appeared or disappeared industrial land are visualized. The visualized surrounding land use compositions give planners an idea on what causes land use transitions, the most frequent transition forms and their impacts on the surroundings, purely from a land use point of view to reduce data collection efforts. The North Brabant region in the Netherlands is used as a case study. The region is split into urban and non-urban areas to show the generic applicability of this framework.     

Characterisation and blind testing of radiocarbon dating of cremated bone

The success of radiocarbon dating of burned or cremated bones depends on the exposed temperature during burning and the degree of re-crystallisation of the inorganic bone matrix. We present a method for characterisation of likely cremated bones by employing visual inspection, infrared spectrometry and carbon stable isotope analysis on the bio-apatite fraction. The method of radiocarbon dating of cremated bones was tested by dating paired samples of bone and associated context materials such as pitch, charcoal and a dendrochronologically dated oak coffin. The dating of these paired test samples were largely performed as blind tests and showed excellent agreement between pitch and bone. The weighted mean age difference of all test samples is observed to −9 ± 60 ¹⁴C yr. To test the indicators and the effects of the degree of burning, a Late-Neolithic human individual has been studied, as this individual exhibits the full spectrum from low temperature burning (charred) to high temperature (“cremated”) from one end of a single bone to the other. This is reflected as a marked step in numerous parameters as well as in a significant difference in ¹⁴C age between the charred and the cremated bone samples.