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Journal articles on the topic 'Cross-border inheritance'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Shaimardanova, Dilafruz. ""DIGITAL OBJECTS AND LEGACY OPENING: CROSS-BORDER HERITAGE CALLS "." Review of Law Sciences 8, no. 4 (2024): 45–54. https://doi.org/10.51788/tsul.rols.2024.8.4./xmuf5720.

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"This study examines the complex problems of determining the place of discovery of inheritance in the form of digital objects in the context of international law and national legislation. The research methodology is based on the application of systemic, comparative-legal, and formal-legal methods of analysis, as well as the study of international practice in regulating digital inheritance. The author analyzes the fundamental problems arising from the integration of digital legal relations into existing legal systems, especially in the field of inheritance law. The study identifies key issues:

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2

Lukianov, Dmytro, Inesa Shumilo, and Mariia Lukan. "Conflict of Law Regulation in Cross-Border Copyright Inheritance." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 2 (2020): 49–63. http://dx.doi.org/10.37635/jnalsu.27(2).2020.49-63.

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Inheritance is one of the legal means that ensure the effective implementation of copyright, therefore the protection of the interests of testators and their successors in cross-border matters is an important task of international private law. Modern national systems of inheritance and copyright operate independently. Due to the influence of economic, political and socio-cultural factors, the unification of substantive law of these industries is unlikely, so the conflict of law method of regulation remains dominant in this area. The paper highlights the main problems of conflict of law regulat

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Elena, Șuncarșciuc. "Statutul persoanei fizice şi metode de soluţionare a conflictelor de legi în domeniul moștenirii." Studii Juridice Universitare 1-2 2019 (February 17, 2019): 156–61. https://doi.org/10.5281/zenodo.3670605.

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<strong>The statute of the individual and methods of solving conflicts of laws in the field of inheritance</strong> This article examines the issue of the status of individual in private international law, but also the methods of solving conflicts of laws in the field of inheritance, as nowadays, an international succession debate presents a serious difficulty, first of all in terms of conflict of jurisdiction and conflict of law, as the countries of the world are characterized by an extraordinary diversity of local laws and rules of applicable laws. The international succession as a field of

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van Vijfeijken, Inge J. F. A. "One Inheritance, One Tax." EC Tax Review 26, Issue 4 (2017): 214–19. http://dx.doi.org/10.54648/ecta2017023.

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The problem of double inheritance tax is caused by a lack of tax treaties, diverging Succession Law and diverging Inheritance Tax. In December 2011 the European Commission (EC) adopted a package of instruments to deal with the difficulties regarding cross-border inheritances, but nothing really happened since then. The European Court of Justice (ECJ) can prevent double taxation in some cases, but the scope of effect of the TFEU is limited. In 2014 an expert group was installed by the EC to identify tax problems faced by individuals who move from one EU country to another. The expert group had

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LUKIANOV, D. V., I. A. SHUMILO, and M. O. LUKAN. "Conflict of Law Regulation in Cross-border Copyright Inheritance." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 2 (2020): 60–80. http://dx.doi.org/10.31359/1993-0909-2020-27-2-60.

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6

Peeters, Bruno. "Tackling Cross-Border Inheritance Tax Obstacles within the EU." EC Tax Review 21, Issue 2 (2012): 54–56. http://dx.doi.org/10.54648/ecta2012006.

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7

Korom, Ágoston. "Requirements for the cross border inheritance of agricultural property." Journal of Agricultural and Environmental Law = Agrár- és Környezetjog 17, no. 33 (2022): 63–74. http://dx.doi.org/10.21029/jael.2022.33.63.

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Regulation 650/2012/EU does not substantially affect the powers of Member States with regard to the inheritance of agricultural property, but Member States are not exempted from the EU control mechanism on fundamental economic freedoms in this area. Article 345 of TFEU, according to settled practice, prevails as private autonomy which, in principle, may not extend to national rules on the succession of agricultural property. Most of the CJEU decisions in this area concern to inheritance duties, where the CJEU exercises special control. The practice developed by the CJEU in the case of other re

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Yunatskyi, Marian, and Vira Shepeliuk. "COMPARATIVE ANALYSIS OF INHERITANCE LEGISLATION IN UKRAINE AND POLAND: CIVIL AND TAX ASPECTS." PUBLIC ADMINISTRATION AND LAW REVIEW, no. 4 (December 30, 2023): 46–56. http://dx.doi.org/10.36690/2674-5216-2023-4-46-56.

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This comprehensive study delves into the inheritance laws of Ukraine and Poland, shedding light on their common features and distinguishing factors. In an era of increasing cross-border estates and globalized family structures, understanding the intricacies of inheritance laws in these two nations is of paramount importance. The analysis begins by exploring shared legal terminology and concepts, such as "testament," "intestate succession," and the emphasis on family and kinship in determining inheritance rights. Both countries provide provisions for disinheritance under specific circumstances

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9

Putintseva, Ekaterina P. "PROPERTY RIGHTS OF SPOUSES IN CASE OF CROSS-BORDER INHERITANCE." European and Asian Law Review 4, no. 1 (2021): 61–68. http://dx.doi.org/10.34076/27821668_2021_4_1_61.

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10

Luchena, Gracia. "Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax." Bratislava Law Review 1, no. 1 (2017): 15–28. http://dx.doi.org/10.46282/blr.2017.1.1.66.

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Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of Justice examined the inheritance tax rules of Member States. In eight out of the ten cases it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment. For example, on the 3rd of September 2014, the ECJ entered/made a judgment resolving that the Spanish Inheritance Tax shoul

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11

Szczepanski, Jan Karol. "Personal Genuine Links under Domestic Inheritance Tax Rules in the Light of International and European Standards." Intertax 43, Issue 10 (2015): 595–609. http://dx.doi.org/10.54648/taxi2015058.

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The first section of the article deals with the characterization of genuine links in general, and the comparative analysis of personal genuine links present in the selected national inheritance tax statutes. The aim of this section is to show the diversity and incompatibility of personal genuine links, which may lead to dozens of cases of international double (or even multiple) taxation of cross-border inheritances. This is followed by an attempt to talk about international and European standards in respect of personal genuine links in national law as well as to comment on the comparability be

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12

Weber-Frisch, Nathalie, and Radia Duquennois-Djoua. "Domestic inheritance tax rules in EU Member States regarding cross-border successions." ERA Forum 15, no. 3 (2014): 409–24. http://dx.doi.org/10.1007/s12027-014-0357-9.

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13

Ugli, Mamadaliev Mukhammaddiyor Dilshodbek. "DIGITAL INHERITANCE: TRANSFER OF REAL RIGHTS ACCORDING TO THE PROCEDURE OF UNIVERSAL SUCCESSION." International Journal of Law And Criminology 4, no. 3 (2024): 17–21. http://dx.doi.org/10.37547/ijlc/volume04issue03-04.

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Digital inheritance, encompassing the transfer of digital assets after death, presents a multifaceted challenge in today's interconnected world. This article explores the concept of digital inheritance, focusing on the transfer of real rights through the procedure of universal succession. Beginning with an examination of the diverse nature of digital assets, the article navigates the legal landscape surrounding digital inheritance and the potential application of universal succession. Challenges and considerations in digital inheritance, including legal recognition, privacy concerns, technolog

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14

Liu, Mo, and Baharudin Bin Mohd Arus. "Study on the Influence of Chinese New Year wood-block Print on the Technique and Style of Chinese Print." Journal of Education and Educational Research 9, no. 3 (2024): 200–203. http://dx.doi.org/10.54097/mpba7258.

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The article discusses the influence of Chinese woodblock prints on the techniques and styles of Chinese paintings, and analyzes the main problems existing in the current influence, including the challenges of inheritance faults and loss of skills, insufficient innovation and homogenization, as well as cultural identity and market acceptance. In response to these problems, the paper proposes corresponding optimization countermeasures, including strengthening the combination of inheritance and innovation, promoting cross-border integration and exchange, and strengthening cultural identity and ma

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15

Babiarz, Stefan. "Unification of gift and inheritance taxes and the protection of taxpayers – the inheritors and recipients of donations." Nieruchomości@ IV, no. IV (2021): 27–47. http://dx.doi.org/10.5604/01.3001.0015.5417.

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Gift and inheritance tax in the European Union Member States is calculated and charged in numerous ways. In the majority of countries of the European Economic Community it constitutes a separate tax. In several countries it is not charged at all or is part of the income tax. Despite the attempts made by the European Commission to unify the legislation of the Member States in this regard, there has been no success. The article presents the above-mentioned attempts of the European Commission, their results and consequences. It identifies the methods of avoiding a double or even triple taxation o

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邱怡凱, 邱怡凱. "臺日間跨國繼承或贈與之課稅問題". 月旦會計實務研究 56, № 56 (2022): 021–28. http://dx.doi.org/10.53106/252260962022080056002.

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17

Li, Wan. "Cultural Communication in the Digital Media Environment." Highlights in Art and Design 6, no. 3 (2024): 6–9. http://dx.doi.org/10.54097/x83ery90.

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With the rapid progress of technology, digital media has gradually transformed into the dominant medium for cultural dissemination, breaking the traditional mode of communication, achieving deep integration of culture and technology, and providing new opportunities and challenges for cultural dissemination. This article delves into the characteristics of the digital media environment, emphasizes the importance of cultural communication in this environment, and analyzes in detail the impact of social media interaction and co-creation, personalization and customized communication. These new tren

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18

Wu, Wusi. "Cultural Inheritance of Academy Couplets in the New Era: Deconstruction, Dilemmas, and Innovative Approaches." Advances in Education, Humanities and Social Science Research 13, no. 1 (2025): 810. https://doi.org/10.56028/aehssr.13.1.810.2025.

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This paper takes the theory of dynamic inheritance of cultural heritage as a framework, combines digital humanities technology and educational communication methods, and systematically analyzes the historical and cultural genes of academy couplets and their modern transformation paths. Through empirical research, it is found that the current inheritance faces three dilemmas: damage to material carriers (more than 65% of ancient couplets are lost), cognitive disconnection (the awareness rate among Generation Z is less than 15%), and lagging innovative expressions. The research proposes an innov

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19

Chang, Xiaozhen. "Historical and Geographic Analysis of the Architectural Features and Defense Efficiency of the Northern Border Defense Walls in the Liao Dynasty." Scientific Journal Of Humanities and Social Sciences 6, no. 12 (2024): 165–70. https://doi.org/10.54691/ekcm3549.

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The purpose of this article is to explore the architectural characteristics and defense efficiency of the Northern Border Defense Wall of the Liao Dynasty, in order to fill the research gaps in related fields and provide historical reference for the construction of modern border defense system and the protection of cultural heritage. In this article, the site selection and layout, building materials and construction technology, and characteristic building elements of the northern border wall of Liao Dynasty were comprehensively analyzed by using the method of multidisciplinary cross-integratio

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van Vijfeijken, Inge J. F. A., and Hedwig F. van der Weerd-van Joolingen. "Double Taxation of Inheritances and the Recommendations of the European Commission." EC Tax Review 21, Issue 6 (2012): 309–15. http://dx.doi.org/10.54648/ecta2012031.

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In December 2011 the European Commission ('EC') adopted a package of instruments to tackle the difficulties regarding cross-border inheritance tax. One of these difficulties concerns the existence of unrelieved double or multiple taxation. Tax treaties (if present) and unilateral systems of relief do not always effectively prevent this. By means of a Recommendation the EC suggests how Member States could improve their unilateral systems of relief and presses them to do so. The article starts by examining the possible causes of double or multiple taxation. In general there is an enormous variet

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21

PUKHART, Alexandr А., and Hajiyev Adil AFGANOGLY. "On the Issue of the Succession Law Reform in Russia and the European Union: Some Results of 2017 – 2019." Journal of Advanced Research in Law and Economics 10, no. 3 (2019): 871. http://dx.doi.org/10.14505//jarle.v10.3(41).23.

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The authors investigate the features of reforming the succession law in Russia and the European Union. It was revealed that: (1) the topic of cross-border succession is becoming increasingly important in Europe, given that substantive laws in EU Member States vary significantly with respect to the form of will, the admissibility of succession agreements, the rules of calling for inheritance, etc.; (2) these problems should have been adopted by Regulation No. 650/2012 on succession adopted on July 4, 2012, which has been applied in all EU member states since August 17, 2015; (3) The Regulation

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22

Abdel Fatah, Anna, and Marian Yunatskyi. "INHERITANCE RELATIONS IN UKRAINE: PRACTICAL ASPECT." PUBLIC ADMINISTRATION AND LAW REVIEW, no. 1(17) (March 30, 2024): 56–65. http://dx.doi.org/10.36690/2674-5216-2024-1-56.

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Inheritance laws are fundamental components of legal systems worldwide, shaping the transfer of wealth and property from one generation to the next. In Ukraine, the legal framework governing inheritance is delineated by the Civil Code and ancillary statutes. This article embarks on a comprehensive exploration of inheritance law in Ukraine, aiming to elucidate its complexities and practical implications. Drawing upon a rich array of legal sources, including the Civil Code of Ukraine and relevant scholarly literature, the study delves into various dimensions of inheritance law. It navigates thro

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23

Yu, Lan. "Digital Sustainability of Intangible Cultural Heritage: The Example of the “Wu Leno” Weaving Technique in Suzhou, China." Sustainability 15, no. 12 (2023): 9803. http://dx.doi.org/10.3390/su15129803.

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Digital technology can be used to enable the living preservation and heritage innovation of the intangible cultural heritage of Chinese traditional textile skills for sustainable development. Taking the “Wu Leno” weaving technique in Suzhou as the research object, we first elaborated on the origin, development, and evolution of “Wu Leno” through documentary research and case study methods. Second, considering the inheritance of the Leno weaving technique, we used digital technology to establish the pattern. The study showed that a digital database and virtual reality technology can be used to

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Xingchen, Pan, and I. M. Chubotina. "THE CROSS – BORDER INTEGRATION OF TRADITIONAL CERAMIC CRAFTS AND CONTEMPORARY JEWELRY DESIGN: INHERITANCE, INNOVATION, AND AESTHETIC EXPRESSION." Theory and Practice of Design, no. 35 (2025): 342–50. https://doi.org/10.32782/2415-8151.2025.35.36.

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25

Sun, Qi. "Research on the Innovation of Traditional Music Cultural Inheritance." Journal of Contemporary Educational Research 8, no. 9 (2024): 255–59. http://dx.doi.org/10.26689/jcer.v8i9.8417.

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Traditional music is an important source of Chinese civilization and has a profound impact on the origin, enrichment, leap forward, and sublimation of Chinese culture. Starting from the three dimensions of history, people, and integration, it is important to inherit, carry forward, and spread the contemporary value of traditional music culture. We should focus on the inheritance of historical dimension, reposition the unique function of traditional music culture, strengthen the ecological protection of traditional music culture, and advocate excavation protection, purification protection, and

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Zhang, Zhongmou. "Music Education and Regional Cultural Integration: The Exploration of Value and Pathway." Business and Social Sciences Proceedings 2 (July 8, 2025): 63–70. https://doi.org/10.71222/9g8h1162.

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Music education and regional cultural integration are important for improving educational quality, promoting cultural inheritance, and fostering cultural innovation. Based on the regional cultural attributes of music education and its influence mechanism, this study proposes a theoretical model of music education and cultural integration and explores its theoretical basis from an international perspective. After reviewing the literature and case studies on music education and regional cultural integration, this study summarises historical experiences to inspire the current integration path. Th

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27

Navez, Edouard-Jean. "The Influence of EU Law on Inheritance Taxation: Is the Intensification of Negative Integration Enough to Eliminate Obstacles Preventing EU Citizens from Crossing Borders within the Single Market?" EC Tax Review 21, Issue 2 (2012): 84–97. http://dx.doi.org/10.54648/ecta2012009.

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A movement of relocation, or rather a geographical dispersion of people and assets, is increasingly appearing within the European borders, as well as beyond them. Recent studies have shown that many legal and practical obstacles deter European Union (EU) citizens from actually exercising their freedom to move across borders within the EU. Especially, several indicators prove that some difficulties still remain in the practice of inheritance in cross-border situations. In respect of taxation, the problems consist mainly of double taxation and discriminatory tax treatment. These last ten years,

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Tarikanov, Dmitry V. "The Right to a Compulsory Share in Inheritance as Part of Public International Order (in Connection with the Judgments of the ECHR of 15 February 2024)." Zakon 21, no. 7 (2024): 157–70. http://dx.doi.org/10.37239/0869-4400-2024-21-7-157-170.

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In most countries of continental Europe there is a right to a compulsory share in inheritance in favour of children and spouse of the testator, which is not conditioned by the neediness of heirs and which limits the ability of this testator to dispose of his property in case of death. This institution ensures equality of heirs and indirectly preserves family peace. These ethical considerations have led to the recognition of the right to a compulsory share as constitutionally protected in Germany, as well as to the struggle for its protection in cross-border relations on the part of the French

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29

Zhang, Kairuo. "Exploration of To the Wonder Transmedia Narrative." Communications in Humanities Research 51, no. 1 (2024): 188–93. http://dx.doi.org/10.54254/2753-7064/51/20242249.

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To The Wonder is a TV drama adapted from Li Juan's prose My Altay. It retains the literary charm of the original work while successfully constructing a unified and tense story world through cross-media narrative techniques. This approach not only demonstrates the infinite possibilities of adapting prose into film and TV drama but also provides valuable reference and inspiration for the cross-border integration of literature and visual media. This paper delves into how the drama achieves this innovative artistic goal across multiple levels, focusing on four dimensions: the creation of aesthetic

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30

Allinson, Jamie. "Counter-revolution as international phenomenon: the case of Egypt." Review of International Studies 45, no. 2 (2019): 320–44. http://dx.doi.org/10.1017/s0260210518000529.

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AbstractThis article argues that the case of the Egyptian 2011 revolution forces us to rethink accounts of counter-revolution in International Relations. The debate over whether the events of 2011–13 in Egypt should be considered a ‘revolution’ or merely a ‘revolt’ or ‘uprising’ reflects an understanding of revolutions as closed and discrete events, and therefore of international counter-revolution as significant only after revolutionary movements have seized sovereign power. Against this account, which maintains the idea of sovereignty as the boundary between domestic/social and international

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Che, Guo, and Azhari Md Hashim. "Factors Affecting the Innovative Development and Value Creation of Traditional Handicrafts." PaperASIA 40, no. 5b (2024): 36–43. http://dx.doi.org/10.59953/paperasia.v40i5b.178.

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This paper studies the factors that affect the innovative development and value creation of traditional handicrafts. Traditional handicraft plays an important role in inheriting the essence of national culture, but it has suffered from the impact in the process of modern industrialization and is faced with problems such as industrial contraction and the plight of craftsmen. Based on semi-structured interviews of traditional handicrafts, this paper adopts the grounded theory method and selects 10 practitioners, enterprises and scholars of traditional handicrafts in Yunnan region as research obj

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Tereshchenko, Elena I. "Unified Notarial Space within the Eurasian Economic Union: Towards Legislative Harmonization." Теория и практика общественного развития, no. 4 (April 24, 2024): 185–90. http://dx.doi.org/10.24158/tipor.2024.4.23.

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This article delves into the imperative need for establishing a unified notarial space within the Eurasian Economic Union (EAEU), aimed at propelling member states towards heightened levels of cooperation. Such a framework is envisioned to enhance the efficiency of civil law relations, enable the mobile registration of inheritance rights, facilitate remote and electronic notarial actions, and facilitate the remote exchange of information and documents within the confines of the EAEU. Emphasis is placed on the necessity of forging agreements con- cerning legal assistance, cooperation, and amity

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Yang, Kai-Fu, and Hao-Wei Yang. "Combining Local DNA and Coaching Small and Medium Enterprises to Adopt Cross-Border e-Commerce and Smart Retail to Expand International Market." International Journal of e-Education, e-Business, e-Management and e-Learning 12, no. 3 (2022): 72–78. http://dx.doi.org/10.17706/ijeeee.2022.12.3.72-78.

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In order to strengthen the development of local industries in various counties and cities, attract more high-quality talents, promote sustainable development of regional industrial economy, enhance the quality of life, and create more regional brands, this research has been linked to industry, government, and university to help SMEs integrate DNA and assist SMEs to expand international market by adopting Cross-border E-commerce and Smart Retail. Through actual operation of this research, SMEs would be assisted to achieve the expected benefits: 1) Inverting local industry strategy, with “creati

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CUI, YU MENG. "RESEARCH ON THE ADVANTAGES OF USING NEW MEDIA TO SPREAD CHINESE MINORITY MUSIC." Quantum Journal of Social Sciences and Humanities 5, no. 2 (2024): 13–23. http://dx.doi.org/10.55197/qjssh.v5i2.336.

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With the rapid development of new media technology, Chinese minority music, which is a magnificent cultural wealth, is attracting more and more people's attention. This paper discusses the use of new media channels to give full play to the advantages of ethnic minority music transmission, and how to promote its wider inheritance and development through these channels. By analyzing different new media platforms and successful cases, the study reveals the potential of new media in promoting ethnic minority music. This paper also puts forward a series of practical strategies to protect and inheri

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de, Negri. "Cross-border Succession issues and the attempts of Serbian legislation to be harmonized with the European legislation on succession matters." Pravo - teorija i praksa 38, no. 3 (2021): 1–13. http://dx.doi.org/10.5937/ptp2103001d.

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The study deals with the importance of harmonization processes related to the succession rules in the European Union. During the examination of the harmonization processes, a particular attention has been paid to migration, which nowadays has a deep impact on inheritance cases. In this regard the study demonstrates how the judicial cooperation is being realized in the European Union when it comes to succession-related issues. Among these, the study examines the current norms of the Serbian Act on private international law, which, from some aspects, has an obsolete system considering the confli

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Zhu, Xuyi. "Exploration of Liangzhu Intangible Cultural Heritage Protection and Inheritance Path Based on Semiotics Theory." Journal of Education, Humanities and Social Sciences 41 (October 30, 2024): 233–42. http://dx.doi.org/10.54097/q240mx58.

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Liangzhu culture is a crucial heritage of ancient Chinese civilization. Its unique patterns are not only the crystallization of art, but also an important symbol with profound cultural connotation. To promote the inheritance and development of Liangzhu culture, with a focus laid on the special patterns of Liangzhu intangible jade and pottery, in combination with the comprehensive analysis method of semiotics, this paper analyzes the signifier of Liangzhu cultural patterns, that is, the visual language composed of intuitive features of patterns, and expounds on the signifier system, which is ab

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van Arendonk, Henk. "Twenty Years of the EC Tax Review." EC Tax Review 21, Issue 3 (2012): 114–16. http://dx.doi.org/10.54648/ecta2012011.

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The Neumark report draws attention on several occasions to taxes that affect citizens, including income tax, wealth tax, inheritance tax and taxes on motor vehicles, while also making a number of recommendations. However, the subject of citizens and taxation attracted little attention in the first fifty years of the EU, with the primary focus of cooperation being on economic matters. A Savings Tax Directive was adopted, and there has also been quite some ECJ case law on specific national schemes' compliance, or otherwise, with EU law. The Treaty of Maastricht widened European cooperation to in

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BRANELLEC, M., B. NIVIÈRE, J. P. CALLOT, and J. C. RINGENBACH. "Mechanisms of basin contraction and reactivation in the basement-involved Malargüe fold-and-thrust belt, Central Andes (34–36°S)." Geological Magazine 153, no. 5-6 (2016): 926–44. http://dx.doi.org/10.1017/s0016756816000315.

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AbstractWe have conducted a structural study of both the basement-involved Malargüe fold-and-thrust belt (MFTB) and the active San Rafael Block (SRB), which are located in the Central Andes at latitude 34–36°S. Based on several field examples located both in the inner and frontal part of belt and from the distal foreland zone, we focus on the relationships between basement and cover deformation with respect to the known palaeogeography and structural inheritance. In several zones, we point out similarities in the structural and sedimentary responses to Andean shortening. The recent morphologic

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Jiao, Mengmeng. "Digital Design and Promotion of Derivatives of Bengbu Time-honored Brands." Art Horizons 1, no. 2 (2025): 66. https://doi.org/10.63313/ah.9016.

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In the digital age, the core development proposition of Bengbu's time-honored brand is to seize digital opportunities, respond to transformation challenges, and achieve sustainable development through innovation and digital integra-tion. Digital technology provides a new path for it to break through geographical limitations, expand online markets, and enhance influence. Social media and digital tools help with cultural dissemination and user experience upgrades; However, issues such as brand aging, insufficient innovation, and intensified competition have also forced it to make digital design

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이재호. "Valuation Method of Unlisted Company’s Stock based on Profit and Loss under the Inheritance and Gift Tax Law in case of Cross-border Merger." Journal of hongik law review 16, no. 4 (2015): 395–421. http://dx.doi.org/10.16960/jhlr.16.4.201512.395.

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ROCHER, MURIEL, ALAIN TREMBLAY, DENIS LAVOIE, and ANDRÉ CAMPEAU. "Brittle fault evolution of the Montréal area (St Lawrence Lowlands, Canada): rift-related structural inheritance and tectonism approached by palaeostress analysis." Geological Magazine 140, no. 2 (2003): 157–72. http://dx.doi.org/10.1017/s0016756803007283.

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The Montréal area belongs to the St Lawrence Lowlands, a Cambrian Early Ordovician passive margin of the Iapetus Ocean, later covered by Appalachian Middle to Upper Ordovician foreland deposits. A structural and palaeostress analysis has been carried out in order to reconstruct its tectonic evolution. The structural map has been revised with new data. Palaeostresses are reconstructed based on inversion of fault slip data, and these results are independently corroborated by the microstructural study of calcite mechanical twinning. Field relationships are used to establish the relative chronolog

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Deckers, Jef, Bernd Rombaut, Koen Van Noten, and Kris Vanneste. "Influence of inherited structural domains and their particular strain distributions on the Roer Valley graben evolution from inversion to extension." Solid Earth 12, no. 2 (2021): 345–61. http://dx.doi.org/10.5194/se-12-345-2021.

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Abstract. The influence of strain distribution inheritance within fault systems on repeated fault reactivation is far less understood than the process of repeated fault reactivation itself. By evaluating cross sections through a new 3D geological model, we demonstrate contrasts in strain distribution between different fault segments of the same fault system during its reverse reactivation and subsequent normal reactivation. The study object is the Roer Valley graben (RVG), a middle Mesozoic rift basin in western Europe that is bounded by large border fault systems. These border fault systems w

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Al-Mfarji, Barazan A. Mohammed, Mudhafar Abed Mahdi, and Omar A. Ahmed Al-Timimi. "Genetic Analysis of Yield and its Components in Wheat (Triticum aestivum L.) using Generation Mean Analysis." IOP Conference Series: Earth and Environmental Science 1259, no. 1 (2023): 012120. http://dx.doi.org/10.1088/1755-1315/1259/1/012120.

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Abstract In this study, the six generational clans (P1, P2, F1, F2, B1, and B2) were used for two crosses of bread wheat. (Triticum aestivum. L), (the first cross was between the two cultivars (Milan * Abu Ghraib 3) and the second cross between (Milan * Sham 6). The six generations of the two crosses were cultivated according to the randomized complete block design in three replications for each of them. The averages of the generations were analyzed for the studied quantitative traits. For the six generations in the two crosses, the arithmetic averages and their standard errors showed that the

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DI RENZO, M. A., N. C. BONAMICO, D. D. DÍAZ, J. C. SALERNO, M. M. IBAÑEZ, and J. J. GESUMARIA. "Inheritance of resistance to Mal de Río Cuarto (MRC) disease in Zea mays (L.)." Journal of Agricultural Science 139, no. 1 (2002): 47–53. http://dx.doi.org/10.1017/s0021859602002241.

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No genetic estimates for resistance to Mal de Río Cuarto (MRC) disease in Zea mays (L.) are currently available in the literature. Therefore, the objectives of this investigation were (i) to estimate the variance and heritability of partial resistance to MRC disease and of other agronomic traits from maize families and (ii) to examine associations among MRC disease severity values across different environments and between MRC and other agronomic traits. These estimations, obtained in an endemic area, could contribute to the design of efficient enhancement programmes and evaluation activity for

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Li, Mingxia, Jingwen Zhao, and Yi Zou. "Exploring the Phenomenon of “Breaking the Circle” of Intangible Cultural Heritage Under the Flow Theory." Journal of Social Science Studies 11, no. 2 (2024): 137. https://doi.org/10.5296/jsss.v11i2.22489.

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Inheriting and carrying forward the excellent traditional Chinese culture is an important part of improving the soft power of national culture. Intangible cultural heritage is an important part of the excellent traditional Chinese culture. Traditional culture in the new era wants to pass on a long time and cannot be separated from the creative transformation and innovative development. Nowadays, the phenomenon of “Breaking the Circle” communication of intangible cultural heritage is frequent, breaking through the circle of mainstream culture and youth groups, opening up a new space for the dis

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Wang, Ling, Yuemin Ma, Xueqin Guo, et al. "Pink Bollworm Resistance to Bt Toxin Cry1Ac Associated with an Insertion in Cadherin Exon 20." Toxins 11, no. 4 (2019): 186. http://dx.doi.org/10.3390/toxins11040186.

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Insecticidal proteins from Bacillus thuringiensis (Bt) are widely used to control insect pests, but their efficacy is reduced when pests evolve resistance. We report on a novel allele (r16) of the cadherin gene (PgCad1) in pink bollworm (Pectinophora gossypiella) associated with resistance to Bt toxin Cry1Ac, which is produced by transgenic cotton. The r16 allele isolated from a field population in China has 1545 base pairs of a degenerate transposon inserted in exon 20 of PgCad1, which generates a mis-spliced transcript containing a premature stop codon. A strain homozygous for r16 had 300-fo

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Wang, Ping, Jian-Zhou Zhao, Ana Rodrigo-Simï¿½n, et al. "Mechanism of Resistance to Bacillus thuringiensis Toxin Cry1Ac in a Greenhouse Population of the Cabbage Looper, Trichoplusia ni." Applied and Environmental Microbiology 73, no. 4 (2006): 1199–207. http://dx.doi.org/10.1128/aem.01834-06.

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ABSTRACT The cabbage looper, Trichoplusia ni, is one of only two insect species that have evolved resistance to Bacillus thuringiensis in agricultural situations. The trait of resistance to B. thuringiensis toxin Cry1Ac from a greenhouse-evolved resistant population of T. ni was introgressed into a highly inbred susceptible laboratory strain. The resulting introgression strain, GLEN-Cry1Ac-BCS, and its nearly isogenic susceptible strain were subjected to comparative genetic and biochemical studies to determine the mechanism of resistance. Results showed that midgut proteases, hemolymph melaniz

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Xiao, Dong, and Chunlai Tian. "Chinese Language Education under the Integration of Chinese and Thai Languages and Cultures." International Journal of Sociologies and Anthropologies Science Reviews 4, no. 3 (2024): 65–70. http://dx.doi.org/10.60027/ijsasr.2024.4011.

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Background and Aims: This article analyzes the development process of Chinese education in Thailand and compares its different characteristics regarding Chinese cultural inheritance and language dissemination with other Southeast Asian countries. It is believed that the integration of Buddhist and Confucian cultures between China and Thailand, as well as Thailand's harmonious and inclusive ethnic policies and cultural environment, are the main reasons for the steady development of Chinese education in Thailand. In the language and cultural integration process between China and Thailand, there

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Wąsik, Mateusz. "The other side of tax discrimination." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 40, no. 2 (2019): 929–56. http://dx.doi.org/10.30925/zpfsr.40.2.11.

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The purpose of the paper is to present the tax consequences resulting from the lack of recognition of registered partnerships and same-sex marriages in certain EU member states, taking the example of Poland. These aspects are usually perceived as discrimination of citizens based on their sexual orientation. The author of this paper has focused on various aspects of possible discrimination, mainly concerning discrimination on the grounds of personal taxation, including inheritance and gift taxes. For these purposes, the author analysed the domestic tax rules differentiating couples living in a

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Juric, Tomislav. "Entrepreneurial aspects of the EU Succession Regulation." UNIO – EU Law Journal 8, no. 2 (2023): 63–73. http://dx.doi.org/10.21814/unio.8.2.4841.

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This article investigates entrepreneurial aspects of succession law under the EU Succession Regulation. The subject area of entrepreneurial succession takes on a new dimension in a cross-border context. It is now the rule that there is at least one foreign connection within an entrepreneurial family: this may be the case due to a foreign nationality, a foreign habitual residence of the entrepreneur or the existence of company assets abroad, etc. Consequently, the entire process of business succession is strongly influenced by rules of private international law and must be viewed from a new – n

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