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11.
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar error that might exist in accounts in light of their evaluation of internal control strengths and weaknesses. The research that has been undertaken to evaluate the quality of auditor performance on this task, however, has produced mixed results. The current study tries to overcome some theoretical limitations and measurement limitations that have undermined prior studies. Forty practising auditors rated their abilities on fourteen characteristics derived from a model of expertise. They then undertook an experiment where they judged the extent of dollar error that might exist in the inventories of a manufacturing company. They based their judgments on working papers provided to them that contained, among other information, an evaluation of the company's internal control system. An estimate of the 'true' dollar error in the inventories was calculated using a program that simulated the company's internal control and accounting system. This estimate was then used to calculate the accuracy of the auditors' judgments. Their ratings on the expertise characteristics were not related to their judgment accuracy. Their ratings were related, however, to their confidence in their judgment accuracy. Auditors who considered themselves more expert at the task were more confident in their judgment accuracy but they were, in fact, no more accurate than auditors who considered themselves to be less expert at the task. 相似文献
12.
Pamela Edwards 《Accounting & Business Research》2013,43(99):151-161
Following the introduction of Statement of Standard Accounting Practice 25, Segmental Reporting, companies must now report turnover, result and net assets analysed by geographical segments and business classes. This paper, unlike most previous research into segmental reporting, focuses on the preparers of accounts. The empirical study, based on information obtained by a questionnaire survey, has two objectives. First, to investigate the preparers' perceptions of the usefulness of segmental information and second, to identify which criteria were used to select reportable segments. The results show that the reported selection criteria have discarded or ignored many of the suggestions identified in previous academic literature and in the standard, in favour of pre-existing organisational groupings. The responses also indicate that preparers doubt the usefulness to shareholders of the reported information. 相似文献
13.
Emissions trading schemes based on the idea that markets are an efficient means to allocate resources have created the need for a tradeable right, the carbon permit. The measurement and recognition of this right has the potential to significantly affect the financial reports and cash flows of entities and is therefore of interest to market participants. The purpose of this paper is to analyse the different meanings attached to the term, carbon permit, from two institutional frameworks, accounting and taxation, using discourse analysis of identified key documents available during the design and public discussion of the proposed Carbon Pollution Reduction Scheme in Australia. 相似文献
14.
This paper provides two complementary explanations for the adoption of triple bottom line (TBL) reporting by Australian companies. The first explanation is that companies adopt TBL reporting to legitimise their relationship with society because of adverse publicity from the media. The second explanation is that TBL reporting is adopted because of the company's desire to achieve high‐quality reporting and transparency inferred by strong corporate governance. Companies with TBL reporting had significantly more adverse media coverage before implementing TBL reporting than non‐TBL companies. TBL reporting is also significantly and positively related to the existence of an environmental or sustainable development committee and the frequency of meetings of the audit committee. 相似文献
15.
16.
Much of the theoretical work on industry dynamics focuses on the role of ‘noisy’ selection and incomplete information on firm
entry and survival. We extend this research by looking at the impact of firm heterogeneity on employment effects for 320 U.S.
Metropolitan Statistical Areas (MSA). We find that only start-ups with greater than 20 and less than 500 employees have persistent
employment effects over time and only in large diversified metropolitan regions. Therefore, both the type of entry (Gazelles)
and the characteristics of the region are important for employment growth.
相似文献
Pamela MuellerEmail: |
17.
The effects of new firm formation on regional development over time: The case of Great Britain 总被引:1,自引:0,他引:1
This paper re-examines the link between new firm formation and subsequent employment growth. It investigates whether it is
possible to have the wrong type of entrepreneurship—defined as new firm formation which leads to zero or even negative subsequent
employment growth. It uses a very similar approach to that of Fritsch and Mueller (Regional Studies, 38(8), 961–976, 2004),
confirming their findings that the employment impact of new firm formation is in three discrete phases. Then, using data for
Great Britain, the paper shows the employment impact of new firm formation is significantly positive in the high-enterprise
counties of Great Britain. However, for the low-enterprise counties, it shows that new firm formation has a negative effect
on employment. Of the 15 low-enterprise regions, eight are Scottish (of nine Scottish regions in our data base) and three
are North East Counties (of four). Our findings imply that having the “wrong type of entrepreneurship” is indeed possible.
相似文献
Pamela MuellerEmail: |
18.
Organizational governance has historically focused around the perspective of principals and managers and has traditionally
pursued the goal of maximizing owner wealth. This paper suggests that organizational governance can profitably be viewed from
the ethical perspective of organizational followers – employees of the organization to whom important ethical duties are also
owed. We present two perspectives of organizational governance: Principal Theory that suggests that organizational owners
and managers can often be ethically opportunistic and take advantage of employees who serve them and Principle Theory that
focuses on guiding principles that are sometimes taken too far in organizations. In introducing these two new organizational
governance perspectives, we offer insights into the value of rethinking ethical duties owed to organizational followers.
Cam Caldwell received his Ph.D. from Washington State University where he was a Thomas S. Foley Graduate Fellow. Dr. Caldwell
is Editor of the Academy of Management Ethics website and a member of the Academy’s Ethics Committee. His research is primarily
in the areas of ethical leadership, organizational governance, and developing organizational trust. Prior to obtaining his
Ph.D., Caldwell worked for 25 years as a city manager, human resource director, and management consultant.
Ranjan Karri is Assistant Professor of Management at Bryant College. He received his Ph.D. in strategic management from Washington
State University. His research interests include corporate and business strategies, ethical leadership and corporate governance.
Pamela Vollmar is an undergraduate student at the University of Houston – Victoria majoring in Business Management. She has
worked for 25 years as an electrical specialist for a major engineering firm. 相似文献
19.
The effect of new business formation on regional development over time: the case of Germany 总被引:6,自引:0,他引:6
We investigate the effects of new business formation on employment change in German regions. A special focus is on the lag-structure
of this effect and on differences between regions. The different phases of the effects of new business formation on regional
development are relatively pronounced in agglomerations as well as in regions with a high-level of labor productivity. In
low-productivity regions, the overall employment effect of new business formation activity might be negative. The interregional
differences indicate that regional factors play an important role.
相似文献
Pamela MuellerEmail: |
20.
The industrial sales force is the primary source of information about the competitive environment. Differences of perceptions of that environment between the national sales manager and the firm president in small industrial firms may reflect inadequate environmental information input into strategic decision-making. The sales force is a major element in implementation of strategy and differences between perceptions of firm strategy may reflect inadequate coordination and communication between the chief strategy decision-maker and the manager who is responsible for implementing that strategy in the market place. It would be expected that these differences in perceptions would impact negatively strategy formulation and execution resulting in unsatisfactory firm performance. This study surveyed the environmental and strategy perceptions of presidents and national sales managers in small to medium-sized industrial firms as well as presidents' satisfaction with firm profitability and marketing/sales effectiveness. The average absolute difference in environment perceptions has a negative relationship with satisfaction with profit. The average absolute difference in strategy perceptions has a negative relationship with marketing/sales effectiveness. This latter relationship is especially strong in an environment high in capital spending variation and for larger firms. The authors suggest implications for managers based on these results. 相似文献