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。     

在课程教学模式中实现能力目标的思考

高职教育的课程学习应以学生能力为根本目标。要不要知识目标,在能力本位下知识如何体现,能力目标如何提炼和表述,在具体授课环节如何实现能力目标,＂六步法＂到底如何灵活运用？结合江苏经贸职业技术学院＂课程重塑＂工程中的一些经验进行初步探讨。     

新形势下如何开展基层公路部门工会工作

文章主要就新形势下基层公路部门工会工作中可能出现的问题和对策进行探讨。     

浅谈《高等代数》中的问题探究

任何一门学科的教学都有其具体的教学目标,而现代大学教育更多地强调学生的综合素质的发展。如何将大学教学的基本原则贯穿于高等代数的教学中,使学生在获取专业理论知识的同时,又得到多种能力的提高,实现真正意义上的素质教育目标,在《高等代数》课程的教学中作了一些尝试。     

Several major issues on deepening state-owned enterprises reform

This paper evaluates the situations that state-owned enterprises (SOEs) reform in the new round are likely to be happened, proposes theoretical innovation will play an essential role in the current deepening SOEs reform; and emphasizes several important issues that need to be taken to help ensure the success, including: clear objectives and important tasks; exploring different ways of implementing SOEs reform; to further improve the state-owned capital management system, and so on.     

Swimming with the Tide: Solidary Wage Policy and the Gender Earnings Gap

This paper addresses the consequences of wage compression for the gender wage gap in Sweden during the period 1968–1991. We find that the effects of changes in the wage structure on women's wages have varied over time and have been partly counteracting. Changes in industry wage differentials have systematically worked against women, while changes in the returns to human capital and unobserved characteristics have contributed to reductions in the gender wage gap. Changes in the wage structure were particularly important between 1968 and 1974 when there was a dramatic reduction in overall wage inequality.
JEL classification : J 16; J 31; J 51     

公允价值会计的反思

公允价值与历史成本之间的孰优孰劣一直就伴随着争议。我们不应该忽视公允价值固有的内涵缺陷及其与财务会计概念框架的冲突,以及在金融危机中的顺周期效应。文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。     

Political objectives and privatization decisions

In early Romanian privatization a group of firms was explicitly banned from privatization. We use this institutional feature to test which factors contributed to the selection of firms for long‐term state ownership, and find that politicians sheltered from privatization large and inefficient firms which paid low wages and had high overdue payments. These results are consistent with minimization of employment losses, even if efficiency enhancement of privatization had to be sacrificed. We conjecture that the unfavourable economic conditions bringing large employment losses motivated Romanian politicians to fear the possible negative employment effects of privatization.     

Conditions for Optimality of a Currency Area

Two approaches to the theory of OCA are distinguished in this paper. The first, called the marginalistic approach, attempts to define the OCA from the point of view of a single country, and the second examines the optimality of a currency area of a given membership. The marginalistic approach and its limitations are discussed first. Then, the paper proceeds to the second approach which is discussed in the context of the cooperative game theory in characteristic function form; it argues that a currency area is optimal when the welfare functions of its constituent members are in the core. This implies that the welfare functions of all constituent members of the currency area are maximized and hence they are all better off with a common currency rather than with their own national currencies; hence, no member country has the intention to abandon the currency area. The paper concludes that the condition for the optimality of a currency area independently of the degree of economic similarity of its constituents requires that the characteristic function must exhibit non decreasing returns with respect to its size.     

产业集群条件下技术标准联盟的组建与运作研究

产业集群中的技术标准联盟可以从不同角度分类。在国际上技术标准联盟具有较为成熟的组织结构和决策机制。我国一些地方经过初步的探索实践形成了“政府＋行业协会＋企业”的技术标准联盟组织模式。在标准化运作上，产业集群中的技术标准联盟要实施技术专利化和专利标准化；推动标准开放和技术兼容，吸收尽可能多的企业加盟；影响消费者预期，扩大用户基数；寻求政府的支持。