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41.
This paper applies rail freight-rate theory to U.S. and Canadian grain movements for both domestic and export destinations. In this analysis it is established that grain freight rates in the U.S. are largely determined by distance, shipment size, frequency of shipments, intermodal competition, and geographical characteristics of route origins and destinations. Freight rates, therefore, vary depending upon routes. A comparison of U.S. export rates with Canada's statutory rate revealed that the U.S. rate levels, in 1979, were 4.3 and 2.9 times higher for hauling distances of 200 and 1,000 miles respectively in the lowest-rate route; while it was about 7.8 and 7.5 times higher for the same mileage in the highest-rate route. The extent to which the U.S. experience is relevant to Western Canada depends largely on the manner in which Canada's statutory rate is revised after the scheduled review in 1985–86. 相似文献
42.
Claudio A. G. 《Annals of Tourism Research》2003,30(4):886-905
An economic model of land taxation involving a local government and a private developer constitutes the theoretical framework in this research. The model hinges around a two-tier approach including both a conservation and an efficiency criterion. The analysis indicates that sustainable tourism calls for the use of land taxation and planning legislation simultaneously geared to the achievement of efficiency and the signaling of the government’s commitment to conservation policies. To provide support for the theoretical conclusions, an Italian case study is discussed, showing how the local government chose not to yield to a developer’s requests by not changing a norm prohibiting construction near of the coastline. 相似文献
43.
Niloufer Ichaporia 《Annals of Tourism Research》1983,10(1):75-92
The Hindu temple complex at Khajuraho in central India has become a major tourist site for Indians and international tourists only in the past twenty years. Built as a court nearly a thousand years ago, but abandoned two centuries later, Khajuraho remained a minor pilgrimage site into the present century. The distinctive features of Khajuraho include thousands of explicitly sexual relief carvings, much publicized throughout India. Westerners are direct in their examination of these features, which remain problematic to the majority of Indian tourists. In contemporary puritanical India, where journals and movies are highly censored, Khajuraho offers an opportunity for the loosening of such rules with highly philosophical efforts to “explain away” such “obscenities.” Yet communitas is incomplete: women are discouraged from close examination of the depictions, and men fail to communicate with their families about their content. 相似文献
44.
Alan J. Richardson 《Accounting Perspectives》2016,15(4):331-335
This instructional case describes a situation in which revenues include both a fixed and variable component. The situation illustrated is common among nonprofits that have sponsor/donor revenues as well as client‐service revenues. The case provides students with an opportunity to explore cost–volume–profit relationships in greater depth than usual textbook illustrations and reinforces their understanding of the important link between revenues, costs and activities, and how all these relationships connect to strategy. 相似文献
45.
We investigate whether accounting conservatism, which has been found to be effective in constraining management opportunism in other settings, constrains upward tone management (UTM) in the Management's Discussion and Analysis (MD&A) portion of the 10-K filing. We hypothesize that conservatism makes it harder for managers to opportunistically downplay bad news and magnify good news when discussing current performance. Consistent with this hypothesis, we find that UTM is negatively associated with several accounting conservatism proxies. Additionally, we hypothesize and find that this association is stronger for firms where managers have higher incentives to manipulate tone. In supplemental analyses, we find evidence to suggest that our results are not due to an endogenous relationship between conservatism and UTM. We also find that conservatism neither encourages downward tone management (DTM) nor constrains managers from conveying real information about future good news. Together, our results suggest that accounting conservatism improves disclosure narratives. 相似文献
46.
Arla L. Day Aaron Sibley Natasha Scott John M. Tallon Stacy Ackroyd-Stolarz 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2009,26(1):7-22
Air medical healthcare (AMH) professionals care for critically-ill individuals while conveying them to healthcare centres from distant, and frequently dangerous, locations. AMH professionals experience additional health and safety issues beyond the “typical” stressors faced by other healthcare professionals. Therefore, we integrated the safety and psychosocial health literatures to examine the relationship between workplace stressors (risk perception, worries, and patient-care barriers) and two components of burnout (emotional exhaustion; depersonalization), and the moderating impact of job control and team efficacy for 106 Canadian AMH professionals. Worries over medical hassles and barriers to patient care uniquely predicted emotional exhaustion. Lack of perceived control over one's job was related to exhaustion and depersonalization after controlling for stressors. Job control and team efficacy buffered some of the stressor-burnout relationships. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
47.
This two‐part case focuses on red flags of attempted earnings management for a St. Lucian company that is moving from 100 percent family‐owned to selling 50 percent of the family's shares to an equity fund. In order to increase the earnings growth rate in the three years leading up to the proposed sale to an equity fund in 2021, the earnings for the most recent three years (2016–2018) have been artificially depressed. The resulting byproduct of the earnings management is the underprovision of income taxes for the past three years, which is detected by the tax authorities in St. Lucia. The student assumes the role of a tax auditor for the tax authority in St. Lucia assigned to audit Castries Merchandising Inc. (CMI), a merchandiser of building products, hardware, and automobile parts. In Part 1 the student is provided excerpts of the financial statements of CMI with some anomalies that have been detected by a software program. In Part 2 the student is provided with further information of excerpts from the trial balance and an interview with the CFO, who is a member of the family ownership group of CMI and also a Canadian CPA registered in Ontario. Drawing on the student's knowledge of auditing, accounting principles, and financial statement analysis, the student's task is to both reassess the income taxes for the years 2016 to 2018 and contemplate how management may be manipulating the financial statements in order to benefit from the planned future sale of CMI's shares to an equity fund. 相似文献
48.
Jae Young Choi Chao Miao In‐Sue Oh Christopher M. Berry Kwanghyun Kim 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2019,36(3):377-389
This study explores the factor structure of job performance and each performance dimension's relative importance in determining supervisors' overall job performance ratings. We found that the optimal factor structure of job performance includes five dimensions: task performance, organizational citizenship behaviour directed toward the organization and individuals (OCB‐O and OCB‐I, respectively), and counterproductive work behaviour directed toward the organization and individuals (CWB‐O and CWB‐I, respectively). The percent‐based relative weight (%RW) is the highest for task performance in determining job performance, followed by OCB and CWB. Interestingly, the %RW of non‐task performance dimensions directed toward the organization (OCB‐O and CWB‐O) is similar to the %RW of task performance but greater than the %RW of non‐task performance dimensions directed toward individuals (OCB‐I and CWB‐I). Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
49.
Social planning for tourism in the developing countries 总被引:1,自引:0,他引:1
Emanuel de Kadt 《Annals of Tourism Research》1979,6(1):36-48
The usual perspectives on tourism planning have been economic. This paper argues for the need to take much more explicit account of non-economic costs (and benefits) in this field, and links the discussion to questions that have preoccupied those concerned with general issues of development in recent years. It emphasises that planners act in specific socio-politocal contexts, and that it is especially the dynamics of class structures and theis expression in the power relations at local and national levels which influence outcomes in this field. Practical issues of social planning for tourism are discussed, and the dangers of development which is too massive and too fast are stressed. Some attention is also paid to the role of transnational enterprises in the tourism field, and to the question of bargaining at the international level. 相似文献
50.
Shao‐Chi Chang Juei‐Chi Chang 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2012,29(4):310-321
Our study examines the announcement effects of 343 international greenfield investments by 289 U.S. firms for their impact on shareholder wealth. This paper develops five hypotheses based on the positive‐multinational‐network hypothesis. The evidence indicates that market reactions to announcements by firms entering developing countries are more favorable than those entering developed countries. In addition, the results show that the wealth effect for firms entering a host country for the first time is greater than for those that are already operating within the country. As for the long run, greenfield firms have shown improvement in their operating performance and stock performance. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd. 相似文献