Identity and Resources

The overall problem discussed in this article is that due to external resource dependence there is a problem for management to manifest an organisation's identity. This is a particular problem for many voluntary organisations in Third World contexts receiving aid for societal development. The paper summarises a research which theoretically tries to contribute to the development of resource dependence theory by applying a new institutional perspective. Management and policies are adopted from a fragmented external resource environment rather than designed on the basis of overall identity and local context.     

Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities

This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It specifically investigates the level of disclosures from 1935 to 1998 and situates them within the changing social, political and economic context of this period. It is contended that the changing pattern of disclosure during this period can be understood with reference to changes in the political strategies for managing the threat of racism adopted by successive governments. The article provides some tentative theoretical reflections on the nature of the racism problematic and the way in which power may be seen to operate through (non)disclosure in this particular instance.     

全球视野下民族地区文化认同建构路径

民族地区的文化认同不仅指对本民族文化的认同,而且包括对中华民族文化的整体认同和世界优秀民族文化的认同。本文从文化认同的内涵出发分析民族地区文化认同的特点,针对其特点,对全球化背景下民族地区文化认同建构提供路径选择。     

The Economic Cost of Growing Up Poor: Estimating the GDP Loss Associated with Child Poverty*

One of the motivations for the UK government's target to reduce (and eventually eliminate) child poverty is the perception of a significant long‐term economic cost of growing up in poverty. This perception arises from the observation that individuals who experience poverty in their childhood earn less as adults, are less likely to be in employment, are more likely to engage in criminal or anti‐social activities and are more likely to experience poor health and lower life satisfaction. This paper quantifies these effects, and expresses them in terms of GDP losses to the nation. We begin by focusing on lost earnings that arise from poorer skills and reduced employment opportunities, and then move on to the wider costs associated with the higher crime rates, poorer health and reduced well‐being that are linked with growing up poor. We find a sizeable economic cost, with the cost of growing up in poverty amounting to at least 1 per cent of GDP.     

COVID-19 and Ethnic Inequalities in England and Wales*

The economic and public health crisis created by the COVID-19 pandemic has exposed existing inequalities between ethnic groups in England and Wales, as well as creating new ones. We draw on current mortality and case data, alongside pre-crisis labour force data, to investigate the relative vulnerability of different ethnic groups to adverse health and economic impacts. After accounting for differences in population structure and regional concentration, we show that most minority groups suffered excess mortality compared with the white British majority group. Differences in underlying health conditions such as diabetes may play a role; so too may occupational exposure to the virus, given the very different labour market profiles of ethnic groups. Distinctive patterns of occupational concentration also highlight the vulnerability of some groups to the economic consequences of social distancing measures, with Bangladeshi and Pakistani men particularly likely to be employed in occupations directly affected by the UK's ‘lockdown’. We show that differences in household structures and inequalities in access to savings mean that a number of minority groups are also less able to weather short-term shocks to their income. Documenting these immediate consequences of the crisis reveals the potential for inequalities to become entrenched in the longer term.     

贯彻落实党的民族政策加快民族地区发展

党的十八大报告关于：＂全面正确贯彻落实党的民族政策,坚持和完善民族区域自治制度。＂的论述,指明了在新的形势下继续坚持和完善民族区域自治这一基本政治制度是不变的原则,这对于当前乃至未来解决和处理中国民族问题具有重要的理论意义和实践意义。初级阶段的理论是坚持发展和完善党的民族政策的基本依据,现阶段,社会主义初级阶段的基本国情没有变,少数民族和民族地区欠发达的现实也没有变,民族区域自治政策只能坚持不能动摇。     

西部民族地区旅游业发展历程与启示

西部民族地区旅游业的发展可以划分为四个阶段：探索培育期、初步发展期、规模扩张期和质量提升期,历经了发展层次由“双高速度”提升为“支柱产业”,发展机制由“开发为主”转变为“管理为主”,发展模式由“政府包办”演变为“服务导向”等转变趋势,并得到了其今后可持续发展的“保障之根、动力之源、当务之急”等启示.     

Ethnic board diversity,earnings quality and institutional investors: evidence from Malaysian corporate boards

Motivated by calls to examine the issue of board diversity in emerging economies, this study explores the association between ethnic board diversity and earnings quality; and the moderating effect of institutional investors’ ownership. In a sample of Malaysian firms, we find that boards with higher ethnic diversity are associated with higher earnings quality. Consequently, our findings suggest that institutional investors prefer boards to be ethnically diverse. Consistent with geographical proximity theory, this effect is primarily driven by domestic institutional investors. Finally, we find that political connection attenuates the association between ethnic board diversity and higher earnings quality.     

企业参与制定国家标准对其出口贸易规模的影响——基于上市公司数据的实证研究

运用面板数据模型,依据制造业中的1796家上市公司样本数据,考量微观层面标准对企业出口规模的影响。结果发现：企业参与制定国家标准可以有效促进出口,并且制定与国际接轨的一致标准比制定国家特有标准更能促进出口。因此,企业宜更多参与国家标准的制定,更多地推动标准层面的国际接轨。     

美国儿童家庭寄养政策的演变及评价

美国建立儿童家庭寄养制度以来,联邦法律一直是影响儿童家庭寄养及儿童福利政策框架的主要因素。美国儿童家庭寄养制度经历了建立、发展以及改革阶段,强调寄养儿童的安全与永久性安置,并逐渐对大龄寄养儿童、预防性服务的提供、民族与种族问题开始关注。本文详细介绍了美国儿童家庭寄养政策的演变过程(1961-2008),并进行了分析与评价。     

Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions

Increasingly, jurisdictions around the world have been enacting standards that formally allow organizations to offer equity using the crowdfunding model. Using the Internet, the crowdfunding model raises capital by soliciting from a large number of people (i.e., the crowd). A key feature of crowdfunding that has been embraced by regulators is the use of social information to inform investors as a safeguard for this type of investing. However, research has not yet explored how investors utilize this information. In this study, I investigate whether social information can shift investors away from financial maximization goals. Social identity theory predicts that people can be provoked to act as representatives of their group, setting aside individual interests. I predict, and find, that positive social information focused on an equity crowdfunding organization can activate the social identity of investors who share an identity with that organization, causing them to invest more in a relatively weak organization. In a moderated mediation analysis, I find that positive social information provokes investors who share an identity with an organization to feel a stronger connection to that organization, leading them to increase investment. In addition, I explore whether investors’ perceptions of negative social information are moderated by their social identity. I find that investors who are deeply committed to an identity shared with an organization experiencing negative social information will defensively invest in that organization. The findings of this study will be of interest to investors, regulators, and crowdfunding organizations.     

民族与人性回归之路：论达斡尔族女作家昳岚的散文

昳岚是当代达斡尔族优秀女作家.她的散文充满了强烈的民族意识与个性化的色彩.在她的作品中,我们可以看到由民族血脉和民族文化所酿生出的强烈的民族认同感和多元文化背景下执著的民族立场.同时,在物欲至上的时代,她拒绝尘俗,在“真、善、美”诗意人生的追寻上表现为建构一种更合理的生存状态与更完美的人性实现.     

CAP Forum on Enron: Professional Insecurity and the Erosion of Accountancy's Jurisdictional Boundaries*

This study examines attitudes about professionalism in accounting shortly before the debacles of Enron and Andersen. Interviews with experienced Canadian chartered accountants (CAs) conducted mostly in late 2000 and early 2001 indicate significant doubts about the notion of auditor independence and a relatively high degree of uncertainty about the future of the profession. Accountants also expressed significant difficulties in describing the basic features of what it means to be a professional accountant. On the basis of these observations, we introduce and detail the construct of “professional insecurity". Relying on Giddens's theoretical developments on the role of trust and systems of expertise in today's society, we reflect on the significance and implications of the professional insecurity of CAs, particularly its impact on accountancy's ability to hold on to its jurisdictional boundaries. Our thesis is that the difficulties that accountants experienced in their day‐today lives in sustaining a coherent sense of self‐identity were particularly stressful to them given people's fundamental need for coherence, and this significantly affected the capacity of their profession to hold jurisdiction.     

Personal Taxation in Firm Market Valuation: Theory and Test*

In this paper, I extend Ohlson's 1995 firm market valuation model to incorporate personal taxes: the taxes on dividends and the taxes on capital gains. Without personal taxes, firm market value can be expressed as the present value of future benefits received by the shareholders (dividends, in this case). With personal taxes, the benefits received by the shareholders should be classified into three categories (due to their different tax treatments): dividends, share repurchases, and new share issues (i.e., contributed capital). The extended model shows the effects of personal taxation on firm market valuation: retained earnings are valued less than contributed stocks, both dividends taxes and capital gains taxes affect retained earnings valuation and firm market value, and firms choose cash distribution methods (paying dividends and repurchasing shares) to increase their retained earnings valuation, therefore increasing their market value. An empirical test using a sample from the Disclosure Select Canada and Financial Post Card data bases for the years 1995‐98 supports these personal tax effects.     

内蒙古大学生对武术课教学的认同感及课堂承载能力的分析

论文通过对内蒙古高校选修武术课的615名学生的武术课教学的认同感及课堂承载能力的主观认识的调查,分析大学生对武术课的态度,提出提高武术课教学效果的建议和措施。     

中国税收与经济增长关系的实证检验

经验证据表明:我国GDP对税收有显著的正向影响;税收与国内生产总值的关系不会明显偏离均衡状态,税收与经济税源之间保持着合理的关系。从经济增长率最大角度,我国最优宏观税率应该是20%左右。税收应该随着经济增长而增长,宏观税率的提高要与经济增长适度,说明了“拉弗”曲线在我国的重要现实意义。     

我国国民经济和社会发展规划评价研究综述

我国的社会主义经济建设是从前苏联援助的“一五”计划开始的,历经12个五年计划（规划）,取得了举世瞩目的发展成就。在这一过程中,我国经历了由计划经济向市场经济的伟大转型,五年计划在经济建设的基础上增添了社会发展的内容,进而向五年规划转变。“计划”和“规划”仅仅一字之差,内涵却产生了深刻的变化。发展规划较计划更具有指导性、宏观性和战略性,在评估方面具有更大的难度。研究我国发展规划的评价问题,对提高规划在国民经济和社会发展中的地位和作用具有十分重要的意义。     

论新一届中央领导集体民族发展观的主要内容及基本特征

新一届中央领导集体的民族发展观,作为马克思主义与当代中国民族发展实际相结合的产物,其所要解决的基本问题,是在民族地区"实现什么样的发展和怎样发展"的问题,其民族发展观的内容是围绕着这一基本问题展开的。新一届中央领导集体民族发展观的主要内容包括:关于少数民族和民族地区发展的地位、发展的道路、发展的方式、发展的关键、发展的保证等方面的基本观点。新一届中央领导集体的民族发展观具有鲜明的特征,即实践性、科学性和价值性。     

加快内蒙古各民族大团结与社会和谐发展

在统一多民族的中国,民族团结是政治稳定、经济发展、社会进步的基础,也是巩固民族区域自治制度,实现民族地区的快速发展的关键.本文通过回顾内蒙古历史上各民族友好交往的历史,总结内蒙古自治区成立以来各民族团结奋斗所取得的成就,并探索进一步巩固和发展民族团结,加快内蒙古经济社会发展的对策建议.     

金融减贫效应的门槛特征分析及实证检验

由于受金融市场进入成本以及穷人初始财富不足的限制,金融发展对贫困减缓的影响往往会表现出门槛特征。本文利用1997—2012年我国30个省市的面板数据,以经济发展水平作为门槛变量,对金融发展与贫困减缓之间的关系进行了实证检验。结果表明：在不同的经济发展水平下,金融发展减缓贫困的作用存在显著的差异。只有当经济发展水平越过相应的门槛、穷人达到一定的资本积累后,金融发展才对贫困减缓具有显著的正向效应。这也进一步说明,只有实现金融与经济的协调发展才能更好地发挥金融发展的减贫效应。