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61.
IASB“公允价值计量”讨论稿及其启示 总被引:4,自引:0,他引:4
于永生 《上海立信会计学院学报》2007,21(2):15-21
公允价值是国际会计热点问题。FASB已经发布单独的“公允价值计量”准则,IASB也发布了“公允价值计量”讨论稿。文章介绍IASB“公允价值计量”近期研究成果,分析了公允价值计量的关键问题。 相似文献
62.
国外大城市郊区化的演变及对我国的启示 总被引:11,自引:3,他引:11
分析和总结了国外大城市郊区化发展的经验和教训 ,指出大城市郊区化是城市经济发展的必然结果和客观规律 ,我国应避免走外国大城市郊区化过程中的弯路 相似文献
63.
甘肃省新兴特色优势产业发展现状及对策研究 总被引:1,自引:0,他引:1
近年来,甘肃一直把培育区域特色优势产业作为经济发展的战略重心。通过因地制宜,利用自身比较优势,甘肃在多个新兴特色优势产业领域取得了一定的成就。在经济社会可持续发展思想不断深入的大趋势下,甘肃发展新兴特色优势产业的过程中,如何延续本省优势,保持经济与人口、资源、环境协调持续的发展,这是甘肃经济研究的重中之重。 相似文献
64.
Most meta-analyses in marketing contain studies which themselves contain multiple measurements of the focal effect. This paper compares alternative procedures to deal with multiple measurements through the analysis of synthetic data sets in a Monte Carlo study and a re-analysis of a published marketing data set. We show that the choice of procedure to deal with multiple measurements is by no means trivial and that it has implications for the results and for the validity of the generalizations derived from meta-analyses. Procedures that use the complete set of measurements outperform procedures that represent each study by a single value. The commonly used method of treating all measurements as independent performs reasonably well but is not preferable. We show that the optimal procedure to account for multiple measurements in meta-analysis explicitly deals with the nested error structure, i.e., at the measurement level and at the study level, which has not been practiced before in marketing meta-analyses. 相似文献
65.
宋娜 《福建商业高等专科学校学报》2013,(4):43-47
公允价值计量无疑是目前国内外会计界探讨的热点问题之一。公允价值计量因其具有高度的相关性而受到各国会计准则制定机构的青睐,文章就公允价值计量在国内外的研究现状进行简要阐述,探讨公允价值计量在我国应用中的困境并提出相关对策。 相似文献
66.
地质测量是矿产地质调查、水文地质勘察、地质灾害监测评估等的基础性工作。本文结合笔者多年从地质测量工作的经验,从地质测量的准备工作、实测与数据整理等方面介绍了如何高效开展地质测量工作。 相似文献
67.
强化会计准则与银行监管规则的相互协调不仅有助于提高会计准则的科学性,而且有利于维护全球金融稳定。针对当前两者在协调方面仍然存在的现实困难,该文建议,应继续推进国际会计准则理事会(IASB)的治理结构改革;会计准则制定机构应加快准则趋同步伐,完善准则制定程序;银行监管机构应积极参与概念框架和会计准则的研究制定,并增强与会计准则协调的主动性。 相似文献
68.
刘胜国 《黄石理工学院学报》2009,25(3):1-3,28
分析了采用图像分析仪定量测定钼系高速钢共晶碳化物的不均匀度的精度和偏差,探讨了引起偏差的原因。结果表明:由于国家标准高速钢共晶碳化物不均匀度图片在1~2级之间,存在碳化物条带从无到有的突变,采用任何单一特征参数来定量测定其不均匀度,相关系数都不高、测定偏差较大;只有综合考虑碳化物的突变和碳化物的偏聚程度这两种因素之后,才能得到相关系数高、测定偏差小的正确结果。 相似文献
69.
《Journal of Accounting and Public Policy》2023,42(3):107035
In this study, I examine choice of measurement basis and managerial discretion in accounting for real estate, where I compare measurement on the basis of discounted cash flow (DCF) with measurement based on historical cost (HC). I exploit unique data in the setting of social housing associations (SHAs) in the Netherlands, using data from a supervisory agency which makes an independent assessment of the value of real estate based on comparable assumptions across all SHAs, allowing for a comparison with reported carrying amounts. In line with prior literature, I find that leverage is positively associated with using DCF as measurement basis. In addition, I find evidence that both in case of DCF and HC measurement, carrying amounts increase with leverage, suggesting opportunistic use of managerial discretion in measuring assets. While the degree of opportunism does not differ on average, I find that opportunistic measurement increases as entities switch from HC to DCF measurement. Finally, detailed data on the supervisor’s adjustments allow to investigate the assumptions SHAs use to adjust reported DCF carrying amounts. SHAs mostly use the timing of cash flows, the expected sales revenue, parameters such as inflation and the expected rent increases, and the assumed lifespan of real estate. 相似文献
70.
Madlen Sobkowiak 《Business Strategy and the Environment》2023,32(1):336-352
This paper seeks to understand the process by which biodiversity performance indicators can be developed. In doing so, this paper examines how biodiversity performance measurements are inherently imperfect and reflects on the implications of that imperfectness. Using document analysis and semi-structured interviews, this research outlines the case of the UK Department for Environment, Food and Rural Affairs and their work in developing biodiversity indicators. Based on the concept of imperfect measurements, this paper outlines the conditions under which imperfect biodiversity indicators can be productive measurements leading to fertile debate and constant improvements, rather than flawed measurements that actors ‘make do’ with. This paper concludes the biodiversity indicators construction process requires a collaboration between a broad set of diverse organisations, including NGOs and research centres. Lastly, this paper outlines the need for ongoing and rigorous review of adopted measurements to reduce the potentially harmful nature of imperfect biodiversity performance measurement. 相似文献