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121.
F. Javier Salinas 《Contemporary economic policy》2002,20(2):193-206
Drawing on modern macroeconomic literature focusing on the study of politico-institutional determinants of public policies, this article analyzes the institutional design of the European fiscal policy laid down by the Treaty of Amsterdam and the Stability and Growth Pact. Both documents provide countries in the EU, and in particular those that have adopted the euro, with a common code of fiscal conduct that is expected to uphold discipline in the management of government finances. Nevertheless, a simple review of this code of conduct shows the existence of serious drawbacks mainly derived from the asymmetry between the treatment given to outcomes of fiscal policy in comparison with that given to the procedures followed in generating them. It seems that the current design of the European fiscal coordination system does not really take into account the findings of modern macroeconomics and does not pay due attention to the relation between budgetary processes/institutions and outcomes in fiscal policy. Moreover, this article argues that in the implementation of the broad reforms needed to achieve a sustainable fiscal consolidation, there are political complementarities (in the sense that the ability to gain political consent for one reform depends on the acceptance of other reforms) between the setting up of new fiscal policies of expenditure containment and new fiscal procedures.
All in all, this analysis points to a sorely needed procedural reform in public sector budgeting as the best contribution to pursuing the stabilization of European public finances: the fuller use of accrual concepts in budget reporting. Much more than an isolated technical exercise, the shift to accrual budgeting could be quite a useful tool to facilitate wider reforms aimed at improving public sector financial management and performance while enhancing transparency and accountability. 相似文献
All in all, this analysis points to a sorely needed procedural reform in public sector budgeting as the best contribution to pursuing the stabilization of European public finances: the fuller use of accrual concepts in budget reporting. Much more than an isolated technical exercise, the shift to accrual budgeting could be quite a useful tool to facilitate wider reforms aimed at improving public sector financial management and performance while enhancing transparency and accountability. 相似文献
122.
Javier A. Birchenall 《Journal of Economic Growth》2007,12(4):351-387
This paper develops an economic analysis of mortality to account for the mortality decline during the demographic transition.
We propose a unified growth model in which there is intra- and intergenerational health transmission: parental health affects
child survival and investments in early life improve health over the entire life-cycle. Based on data from England and Wales
between 1640 and 2000, we show that the role of economic changes in mortality is larger than previously estimated. As in current
estimates, contemporary income has a minor impact on mortality change. Most of the economic influences, however, are unaccounted
for by contemporary relationships.
相似文献
123.
Javier?AndrésEmail author J.?David?López-Salido Javier?Vallés 《Spanish Economic Review》2004,6(3):159-178
We compare the transmission mechanism of exogenous and endogenous monetary policies in a calibrated small open economy model with nominal and real rigidities. Under an exogenous monetary policy rule it takes implausible values of the intertemporal elasticity of substitution and the price adjustment costs to generate the liquidity and overshooting effects. Endogenous rules with strong feedback to inflation and output help to reproduce the response of the nominal interest and exchange rates to unanticipated monetary policy shocks that characterize the transmission mechanism of standard sticky price models. The liquidty and overshooting effects are always obtained when the model is augmented with a Taylor interest rate rule.JEL Classification:
E32, E43Javier Andrés acknowledges support of CICYT grant SEC2002-0026. We thank the comments of two anonymous referees and the editor, Jordi Caballé, to an earlier version of the paper. The views expressed here are those of the authors and do not represent the view of the Banco de España. 相似文献
124.
The effect of new product development techniques on new product success in Spanish firms 总被引:1,自引:0,他引:1
Francisco Javier Miranda GonzálezAuthor Vitae Tomás Manuel Bañegil Palacios Author Vitae 《Industrial Marketing Management》2002,31(3):261-271
The rate of market and technological changes has accelerated in the last years. This turbulent environment requires new methods and techniques to bring successful new products to the marketplace. Much attention has focused on new development techniques, but little empirical research has been conducted to validate these techniques. In this study, the relationship between popular new development techniques and new product success is examined. Our findings suggest that only a subset of these popular techniques is significantly related with new product success in Spanish firms. The study also identifies the main contributors to new product development (NPD) effectiveness in Spanish firms. 相似文献
125.
Crawford Spence Javier Husillos Carmen Correa-Ruiz 《Critical Perspectives On Accounting》2010,21(1):76-89
We present here an extensive literature review delineating the main theoretical parameters that have shaped the discursive field of Social Accounting/Social and Environmental Reporting (SER). In doing so, we reflect upon the way in which theory is used in SER focusing particularly on its political character. We show that SER theories have been developed in isolation from, and in contradistinction to, other organisational literatures and the social sciences more generally. This self-referentiality has precluded consideration of whether accountability is a realistic or desirable demand to make of corporations. In an age where political antagonism has been seriously eroded in the Western World, we argue that if SER is to avoid complicity in this, then SER research must break free from its self-imposed theoretical limitations and embrace a goal beyond accountability. 相似文献
126.
Previous research has suggested that inequality is lower in Spain than in the United States when it is based on income. For the present article, both inequality and social welfare are examined, with household consumption expenditures used as a proxy for household welfare. For tractability, equivalence scales depended only on the number of people in the household. Household-specific price indices were used to express the 1990-1991 expenditure distributions in 1981 and 1991 winter prices. Our results reveal that inequality and welfare comparisons are drastically different for smaller and larger households. When all households are considered, the two-country comparison suggests that the income inequality ranking can only be maintained for expenditure distributions when economies of scale are small or nonexistent. However, welfare is always higher in the United States than in Spain. Because inflation during the 1980s in both countries was essentially distributionally neutral, all results appear to be robust to the choice of time period. 相似文献
127.
Javier Díaz-Giménez 《Economic Theory》1997,10(3):463-482
Summary. I study the role played by uninsured idiosyncratic risk and liquidity constraints in the propagation of aggregate fluctuations.
To this purpose, I compare the aggregate fluctuations of two model economies that differ in their insurance technologies only.
In one of these model economies liquidity constrained households vary their holdings of a nominally denominated asset in order
to buffer an uninsured idiosyncratic shock to their individual production opportunities. In the other economy every idiosyncratic
component of risk can be costlessly insured. I find that the limited insurance technology implies fluctuations in output that
are 20% larger, fluctuations in hours relative to output that are 9% larger, fluctuations in consumption relative to output
that are 18% smaller, and a correlation of hours and productivity that is 15% smaller than those that obtain under the full
insurance technology.
Received: March 6, 1996; revised version August 15, 1996 相似文献
128.
Combining Census and Survey Data to Trace the Spatial Dimensions of Poverty: A Case Study of Ecuador 总被引:6,自引:0,他引:6
Hentschel Jesko; Lanjouw Jean Olson; Lanjouw Peter; Poggi Javier 《World Bank Economic Review》2000,14(1):147-165
Poverty maps provide information on the spatial distributionof living standards. They are an important tool for policymakers,who rely on them to allocate transfers and inform policy design.Poverty maps are also an important tool for researchers, whouse them to investigate the relationship between distributionwithin a country and growth or other economic, environmental,or social outcomes. A major impediment to the development ofpoverty maps has been that needed data on income or consumptiontypically are available only from relatively small surveys.Census data have the required sample size but generally do nothave the required information. This article uses the case ofEcuador to demonstrate how sample survey data can be combinedwith census data to yield predicted poverty rates for the populationcovered by the census. These poverty rates are found to be preciselymeasured, even at fairly disaggregated levels. However, beyonda certain level of spatial disaggregation, standard errors riserapidly. 相似文献
129.
This article discusses the influence of the Latin American work and school of human and social futures studies. Reference is made to the thought of Eleonora Masini and its cultural and educative implications, in particular the depth of her lessons for the leaders and government officials, in a context of global change and multicultural conflict, are emphasised. Further emphasis is given to the importance of the concept of future vision and the ethical formation to build the formation of futurists. 相似文献
130.