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81.
Clive L. Morley 《Asia Pacific Journal of Tourism Research》2013,18(1):15-25
The forces driving globalisation have impelled the majority of international airlines to enter into strategic alliance arrangements. Strategic alliances have enabled airlines to work around structural problems of the industry, particularly foreign ownership restrictions, national regulatory constraints and constraints on building up networks. The history of alliances, to date, shows them to be changing and unstable. Alliances will probably continue to be a feature of the international airline industry, but the forms and membership of alliances may well change further in the future. Further deregulation and liberalisation of the industry could mean that alliances become less important in the future, if deregulation allows mergers and acquisitions of airlines across national borders. Two scenarios of possible futures are presented, with an assessment of their impacts on tourism, as an aid to strategic analysis. 相似文献
82.
Richard T. Carson Clive Granger Jeremy Jackson Wolfram Schlenker 《Environmental and Resource Economics》2009,42(3):379-410
Cycles in environmental conditions (e.g., sea-surface temperature) directly impact fish growth. This paper extends the classical
Gordon-Schaefer fishery model by replacing the constant growth rate with a cyclical growth rate. The optimal harvest rate
is shown to fluctuate, but the cycle of the harvest rate lags the cycle of the biological growth function with the highest
harvest rate occurring after biological conditions start to decline. Simulations contrast various fishing policies and illustrate
the proclivity to crash a fishery if it is wrongfully managed as if there is a constant growth rate with i.i.d. environmental
shocks. Finally, we show that small cyclical fluctuations in one species can result in large fluctuations in the optimal harvest
rate of another species if the fish species are interlinked through predator-prey relationships.
相似文献
83.
This paper investigates how families decide how juveniles use their time. The problem is analyzed in three variations: (i) a ‘decentralized’ scheme, in which parents control the main budget, but their children dispose of their time as they see fit, together with any earnings from work on their own account; (ii) ‘hierarchy’, in which parents can enforce, at some cost, particular levels of schooling and supervised work contributing to the main budget; and (iii) the cooperative solution, in which resources are pooled and the threat point is one of the non-cooperative outcomes. Adults choose which game is played. While the subgame perfect equilibrium of the overall game is pareto-efficient, it may yield less education than ‘hierarchy’. Restrictions on child labor and compulsory schooling generally affect both the threat point and the feasible set of bargaining outcomes. Families may choose more schooling than the legal minimum. 相似文献
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This paper deals with a setting in which borrowers and lenders place different values on an asset that can be used as collateral. Under adverse selection, lenders may rationally choose credit contracts with the object of attracting a relatively risky group of clients, so raising their chances of gaining possession of the asset through default. Contracts of differing attractiveness to borrowers can also coexist in equilibrium. When an ‘inside’ and an ‘outside’ lender compete, the latter placing a lower value on the collateral, and their loanable funds are sufficiently limited, a separating equilibrium may exist in which the insider offers a contract which attracts risky borrowers, whereas the outsider's contract is aimed at a safer group. If loanable funds are ample, the only equilibrium will involve pooling contracts, but the insider may still offer more attractive contracts in an entry game. 相似文献
88.
In the wake of recent corporate debacles, considerable debate has ensued on the relative merits of rules-based versus judgement-based accounting disclosure. This note contributes to the debate by examining disclosure practices in the UK where a well-established regulatory framework nevertheless upholds the right of corporate managers to exercise discretion.A specific template is developed to examine simultaneously the content of the segment report and the operating and financial review (OFR) to detect disclosure patterns. The findings indicate that companies which provide the fullest and most relevant segment reports provide less voluntary additional disclosure in the OFR than those companies that, superficially, provide less extensive disclosure in their segment reports. It is unclear, therefore, that changes to more rules-based disclosure regimes will automatically lead to an increase in the level of overall disclosure. 相似文献
89.
This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office level, the negative association between past litigation and future misstatements is stronger for offices who were directly implicated in the litigation than for the non-accused offices of sued audit firms. Therefore, the litigation experiences of both audit firms and audit offices are incrementally significant predictors of future financial reporting quality. 相似文献
90.
Recently IT work has been subjected to management approaches that apply production methods to service work. Specialised information and communication technologies (ICTs) used by IT professionals have played an important role in this ‘service turn’, but this has not been adequately explored in the literature. Via a qualitative study of IT professionals situated across the servitised IT functions of five UK‐based organisations, this article considers how these ICTs are inscribed with managerial logics that afford control benefits to managers while undermining professional autonomy and job quality. The article makes two main contributions to the literature. Firstly, it sheds light on how ICTs introduced into organisational IT functions support managerial control objectives and impact the job quality of IT professionals. Secondly, it suggests that ICTs may infect the logic of professionalism that takes pride in the quality of the work performance with a dominant managerial logic that places an emphasis on meeting management objectives. 相似文献