裕固族研究的几点思考

裕固族研究已经持续了一个多世纪,取得了丰硕的成果,在对人口较少的少数民族的研究当中,裕固族研究处于领先地位。但纵观研究状况,还很不平衡。历史、族源、语言、婚丧等研究处在领先水平,而经济、社会、文化等方面的研究,相对还比较落后。未来的裕固族研究,资料的挖掘、搜集、整理还有相当的空间;研究内容方面,除了继续深入研究历史和族源等外,经济、社会、文化(如饮食、衣饰、医疗、游戏、占卜)、生产方式、人口发展等,都是特别需要关注的领域。在方法上,要运用多学科交叉的方法,协同攻关,不断开拓新的领域,将裕固族研究推向一个新的高度。     

民族地区集市交易行为的非经济因素分析——以湘西墟场集市为例

集市作为民族地区市场体系中的基层市场,在人们日常的生产和生活中发挥着重要的作用。笔者以湘西民族地区墟场集市为研究案例,以集市交易行为为研究起点,以非经济因素这一新颖性的角度来进一步研究民族地区市场问题。研究认为民族地区集市的运行更多的受到少数民族的伦理道德、文化习俗以及意识形态等非经济因素的影响。     

少数民族地区旅游规划中的土地利用问题浅析——以富源县水族旅游文化区为例

开发旅游业有利于促进少数民族地区的经济发展。解决旅游规划与土地利用之间的矛盾是发展少数民族地区旅游业的重要一步,应该从促进少数民族地区农业转型、提高土地附加值、提供政策保障体系等三个方面来切实解决少数民族地区旅游规划中土地利用的问题。     

论“公正”重于“关护”———对中国就业弱势群体税收支持政策的哲学反思

随着我国就业弱势群体的出现,财政部和国家税务总局陆续出台了一系列促进就业的税收政策,但由于这些税收政策在“公正”与“关护”两个基本原则运用上存在侧重点的偏差,导致这些政策的作用效果并不明显。“公正”与“关护”同属人类伦理学理论资源中的两个基本道德诉求。在就业弱势群体税收支持政策制定中,两者缺一不可、互相关联,但从国家宏观就业指导方针、道德原则的稳定性、持久性以及普遍性的角度看,应该坚持“公正”重于“关护”。     

Minority Shareholders and Auditors: A Brief History of a Litigious French Merger

The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetric information, minority shareholders try to obtain more information about the auditors' report through judicial proceedings. The financial knowledge possessed by the judge then becomes a necessary condition for shareholders to be protected.     

鄂伦春族传统文化的改变形式及其特点

伴随着经济发展带来的生产、生活方式的改变,鄂伦春族传统文化正在逐步改变。在传统与现代生产、生活方式的共同作用下,这种改变同时受到传统文化与现代文化的影响。在改变中,鄂伦春族传统文化既有流失的部分,也有转变、扩展的部分。     

Ethnic Marketing Ethics

Culture plays an important role in defining ethics standards because dissimilar cultures socialize their people differently, according to what is acceptable behaviour. The potential significance of ethnic groups for marketing justifies inquiry into the moral judgments, standards, and rules of conduct exercised in marketing decisions and situations arising from decisions whether or not to focus on individual ethnic groups within an economy. Identifying and targeting ethnic groups for marketing purposes are tasks fraught with many ethical difficulties. In a multicultural society consisting of a dominant group and many diverse, minority groups defined by ethnicity, these problems can be expected to increase substantially. Consequently, marketers may include minority ethnic consumers in their mainstream marketing programs. In itself, this has ethical consequences. Alternatively, if marketers seek to target individual minority ethnic groups within the same economy a further set of ethical consequences needs to be considered. This paper reviews the concepts of ethnicity and ethnic groups and their relevance for marketing strategy within an economy where there is a dominant group and also significant minority ethnic groups. The ethical consequences for minority communities arising from the use of non-ethnic, mainstream marketing programs are examined. An alternative approach, ethnic marketing, is also examined and its ethical consequences in terms of other groups within the one country appraised. The ethical dilemma and tradeoffs facing marketers within advanced, culturally diverse countries are then considered.     

Minority Protection and Dividend Policy in Finland

This paper highlights some theoretical arguments and empirical results on whether legal‐based minority protection affects corporate cash dividends in Finland. The Company Act in Finland states that shareholders having one tenth of all shares can demand a so‐called minority dividend, which is half of the profit of the fiscal year, yet not more than 8% of the equity. Minority dividend, as in Finland, is rarely used in EU countries. I find, that minority protection is a better influence over managerial control than controlling shareholders having absolute voting power. When there is no controlling shareholder and coalition costs are lowest, minority protection in Finland is better than minority protection in mandatory dividend countries. Combining strong shareholder rights (as in the USA) and minority dividend (as in Finland) could decrease agency costs both vertically and horizontally.     

试论乾隆以后清朝对西北边疆少数民族的贸易政策

清朝时期西北边疆地区农业经济与牧业经济之间天然的互相依赖性使各民族和地区之间的商业贸易显得十分重要。清政府在商业贸易方面,主要是尽可能地动用国家机器职能,实行商业贸易垄断,控制与哈萨克、布鲁特之间的绢马贸易和茶马贸易,以之作为控制、羁縻少数民族的手段。对民间商人所从事的各民族之间的直接民间经济交往的贸易,尽量予以限制,以达到最终稳定社会的目的,这种贸易限制政策直接影响到了西北边疆地区的经济发展。     

西部民族地区县域经济发展分类与比较研究  ———以甘肃省为例

民族地区县域经济发展对社会经济的可持续发展、全面建设小康社会有重要意义。基于对甘肃省 民族地区经济发展状况的描述,以2009年数据为准,构建了甘肃省民族地区县域经济发展评价指标体系, 运用系统聚类分析法对甘肃省21个民族县市的县域经济发展水平进行了分类与比较。结果表明,地处甘肃 河西的民族县市县域经济发展水平高,而地处甘肃中南部的民族县市县域经济发展水平低。据此,提出促 进不同类别民族县市县域经济发展的建议。