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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。 相似文献
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Charles T. Stewart Jr. 《Business Horizons》2006,49(2):105
Low birth rates, longevity, family disintegration, and other factors have reduced the size of the average household. At the same time household size is shrinking, new housing offers twice the floor space per occupant of old housing. Small households are inefficient users of space, utilities, furniture, and equipment. As these factors converge, the result is over consumption of durables and vast stockpiles of possessions just awaiting disposal when the baby boom generation passes on. The rightful heirs to these possessions are themselves accumulators, and will most likely have little use for what is left to them. What does the future hold for consumption, savings, and demand for housing? Booming flea markets, bigger homes as warehouses, a decline in consumption, or an epidemic of display and collection? Public policies have limited leverage on private behavior. 相似文献
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白友涛 《安徽工业大学学报(社会科学版)》2001,18(3):33-35
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。 相似文献
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Eleni Karagiannaki 《Fiscal Studies》2015,36(2):181-213
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. 相似文献
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胥青 《广西商业高等专科学校学报》2014,(6):86-89
中国传统节日形式多样,内容丰富,蕴含了中华民族优秀的道德观念、思想观念和价值观念,是中华民族的宝贵财富。本文以传统节日习俗和内涵为依据,通过对传统节日文化的德育价值分析来探索高校德育教育的途径,使高校德育教育的效果得到提高。 相似文献
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鱼圻塘龙旗龙伞舞是平湖当地的一种源自民间的军事舞蹈、祭祀舞蹈,表演由26人完成,其中举大旗1人,举伞10人,舞旗10人,鼓乐队5人.在6~10 min的舞蹈时间内,共运用了36个动作,变换了18个阵形,有独特的服饰、头饰、道具、乐器和伴奏要求,龙旗龙伞舞是只舞不歌形式的民间舞,舞蹈语言简单,但道具别致,阵法独特,风格迥异.对其研究可以更好地传承弘扬这一别具江南地域文化的民间舞蹈,使其在乡村文化建设中绽放出民间艺术独有的芬芳. 相似文献
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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. 相似文献
20.
中国当前开征遗产税的必要性与可能性——以税收正义为视角 总被引:1,自引:0,他引:1
中国当前贫富差距日益扩大,需要建立有效的调控机制,抑制财富的不公平分配,个人所得税与消费税虽然具有调整社会财富分配的作用,但二者的税制模式限制了它们在税收正义上的效力,故有必要开征更具社会公平价值的遗产税,并且目前的经济发展水平、政治环境与道德水平以及法律环境为遗产税的开征提供了可能性。 相似文献