Creating memorable experiences in a reuse heritage site

This study identified hypothetical relationships amongst motivation, nostalgia, and memorable tourism experiences in a restaurant reconstructed from an old railway station. We administered a face-to-face questionnaire survey and collected 615 valid questionnaires at the South Tainan Railway Station in Taiwan. The results showed significantly positive relationships between culinary attraction and cultural inheritance and nostalgia, as well as a correlation between nostalgia and memorable tourism experiences. Structural equation modelling analysis verified that nostalgia mediated the effect of personal emotion on memorable tourism experiences. This paper provides suggestions for enhancing memorable experiences and guidance regarding reused buildings at heritage sites.     

《韩非子》务实原则刍议

《韩非子》以历史进化论、唯物认识论为基础，从方法论的高度阐发“务实原则”，对后世的政治、文学以及文人性格诸方面都产生了积极、深远的影响。对于当今社会发展经济、以法治国、改革创新和建设和谐社会都有着可资借鉴的价值。     

我国征收遗产税的正义价值论——以代际公平理论为视角

遗产税草案推出至今虽然已有十年时间，但一直没有明确的时间表。近年来社会大众对开征遗产税的呼声越来越高涨，关于免征额的讨论也颇为激烈，原因在于当前我国居民贫富两极分化的态势愈发明显，财富的聚集化和分配不公引发了社会贫富矛盾和一系列社会问题。更值得注意的是，这一矛盾的范围正在从代内向代际扩散。代际公平理论一直以来虽较多地被用于可持续发展和环境保护，但其与税法的税收公平主义有着内在的契合，将其引入税法领域是一个尝试，这一理论对于探究遗产税的征收问题提供了一种思路。     

秦腔剧本现代化的探索——以陈彦三部曲为研究对象

"八百里秦川尘土飞扬,三千万楞娃高吼秦腔",秦腔以其恢弘的气势和豪迈粗犷的演唱方式在陕西人的心中深深地扎下了根,没事吼一嗓子秦腔是陕西人茶余饭后的一项娱乐活动,由此可见秦腔在陕西人心中可见一斑。然而随着时代的现代化进程的脚步秦腔这个传承数千年的地方戏却越来越被现代人所遗忘,秦腔的现代化进程迫在眉睫。而如何现代化却成为了一个难题,是全面现代化还是部分现代化?是保留还是抛弃?……而作为秦腔现代化最重要的一个环节,剧本的现代化又从哪几个方面入手?本文将从剧本现代化的各方面进行探索,从而为秦腔的现代化这个浩大的工程尽上一点绵薄之力。     

中西方网球文化差异比较与融合

运用文献资料法、逻辑分析法等研究方法,对中西方网球文化进行比较分析,认为西方网球文化在物资层面体现出悠久历史与传统;在制度层面上体现出公平、公正与文明;在精神层面上体现出高雅、激情与坚韧。西方网球文化传人中国后,与传统文化碰撞、融汇,形成中国特色的网球文化,在物资层面体现了我国人民的骄傲、自信和追求;在制度层面体现了平等、文明和时尚;在精神层面体现了完善、坚持和积极进取。可以通过宣传、教育、参与、体验、欣赏和分享来传承网球文化,融合异国元素,构建具有中华民族韵味的网球文化。     

Recent Trends in the Size and the Distribution of Inherited Wealth in the UK

In this paper, we use HM Revenue and Customs (HMRC) estate statistics and micro data from four UK household surveys to examine changes in the size, the composition and the distribution of inherited wealth in the UK over the period 1985?2010. Our findings indicate that the period under examination is characterised by a substantial increase in the flow of inheritance. This increase, which was particularly marked in the early 2000s, was mainly driven by an increase in housing inheritance, which in turn reflected the rise in house prices and, to a lesser extent, the increase in the proportion of inheritances that included housing assets. The distribution of inheritance amongst recipients became more unequal over this period. However, the inequality‐increasing effect from the greater dispersion in the distribution of inheritance was counterbalanced by the increase in the percentage of the population who received an inheritance, resulting in a small decrease in the inequality of inheritance for the population overall. Analysis of the distribution of inheritance by socio‐economic status suggests a positive association between inheritance and socio‐economic status, with some evidence suggesting that this association might have strengthened over time. Overall, however, the value of inheritance for most people is rather small and the differences across groups rather moderate.     

有限责任公司股东资格继承的正当性分析

股权本质上是一种财产权,其中自益权直接体现财产属性,是股权作为继承客体的最基本条件,共益权间接体现出财产价值,不影响股权成为继承客体。股权与股东资格同时产生,是同一个取得股份法律关系的两个要素。而且股东资格本身具有的身份性不同于人身权,继承股东资格并不意味着继承死亡股东的职务。股东资格完全可以依继承事实而取得。作为公司人合性合理表达的信赖关系并不具有强烈的人身依附性,其决定性因素在于利益。因而,人合性不能阻却继承人依继承事实取得股东资格。     

毛泽东对孙中山民族理论的继承和超越

毛泽东民族思想、孙中山民族理论世界观不同,但都是解决中国20世纪初所面临的严重民族问题的民族思想。在中华民族的起源、民族危机、民族主义(爱国主义)同世界主义(国际主义)的关系、民族的未来、民族政策和实践等方面都体现了毛泽东民族思想是对孙中山民族理论的继承和超越。     

保险赔偿金作为遗产继承的实务研究——关于投保人指定“法定”受益人的探讨

投保人专业知识的匮乏以及保险代理人执业的不规范和保险公司审核保单的疏漏,使得近年来投保人指定受益人为＂法定＂的情形在人身保险中时有出现。对于保单上受益人一栏为＂法定＂的情形,宜将其作未指定受益人来理解。保险赔偿金也将作为被保险人的遗产,由在事故发生时被保险人的法定继承人按《中华人民共和国继承法》予以继承。