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.     

The Use of Money in Early Modern Norway

In previous Finnish collection studies, early Finnish art collections have mainly been observed through European examples, using German or English collecting or museum‐historical literature. The history of art collecting in Russia identifies several identifiable phases of art collecting, and breeds of art collectors, that coexisted in Finnish early art collecting. In this study, the prevailing circumstances and the collectors' archetypes of Imperial Russia, of which Finland was an integral part in the period of autonomy, are considered through previously unapplied literature of Russian collecting and museum history in Finnish collection studies. Central to this are two case examples from early Finnish art collecting, with related unpublished archival material. On the whole, some of the current Finnish paradigms of the initial stages of art collecting in Finland are questioned, emphasizing, for example, the meaning of the social network, pivotal for the maturation of the collector and for the selection of subjects for collecting.     

What's on the Case-List? Legal Texts and Felonies Rediscovered

In this article light will be thrown upon so-called case-lists, a medieval source material based upon abstracts of the Norwegian Christian Laws. I have chosen to focus on one aspect in particular: the case-lists also present medieval legislation otherwise lost for posterity, and we therefore catch a glimpse of unknown felonies centred on taboos concerning food, sex and heathen practice; for instance, in a "kinky" combination so far unheard of: men having sex with women who ate horsemeat were liable to a fine of 40 marks. Following an outline of the case-lists, and remarks on methodological problems posed by these sources, the felonies will be presented and placed in a historical context. Finally, I will address the question of provenance of the case-lists.     

‘1968’ IN NORWAY: PIECEMEAL,PEACEFUL AND POSTMODERN

The first part of this essay presents an outline of ‘1968’ in Norway focusing on national particularities, especially the lack of violence. Three elements are highlighted: the political left turn with the opposition to the Vietnam War and the strong Marxist‐Leninist faction as main aspects; the student revolt; and the multifarious countercultural movement. The theme of the second part is the state of Norwegian 1968 historiography. Here a distinction is drawn between actors‐cum‐historians and historians proper, or rather between writers with a desire to commemorate – predominantly but not exclusively former communists – and writers whose interest in the events is more professionally historiographic.     

Book review

Miriam Wright: A Fishery for Modern Times. The State and the Industrialization of the Newfoundland Fishery, 1934–1968, The Canadian Social History Series, Ottawa 2001, 196 pages     

GEZA‘

Abstract

Through a material and exegetical analysis of the texts in question (Isa 11, 1; 40, 24; Job 14, 8) the thesis demonstrates that from a horticulotural point of view, gz‘ displays the characteristics of a cutting (contextually perhaps a root sucker): gz‘ is a shoot taken from a tree (though its being cut off is not explicitly stated), planted in the soil where it takes root, it grows up, and in the religious imagery it is watered by the gardener who decides its fate.