全文获取类型
收费全文 | 113篇 |
免费 | 6篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 12篇 |
工业经济 | 4篇 |
计划管理 | 27篇 |
经济学 | 22篇 |
综合类 | 15篇 |
贸易经济 | 29篇 |
农业经济 | 1篇 |
经济概况 | 10篇 |
出版年
2023年 | 10篇 |
2022年 | 5篇 |
2021年 | 3篇 |
2020年 | 4篇 |
2019年 | 6篇 |
2018年 | 8篇 |
2017年 | 6篇 |
2016年 | 2篇 |
2015年 | 4篇 |
2014年 | 4篇 |
2013年 | 20篇 |
2012年 | 10篇 |
2011年 | 6篇 |
2010年 | 12篇 |
2009年 | 5篇 |
2008年 | 5篇 |
2007年 | 3篇 |
2006年 | 3篇 |
2005年 | 1篇 |
2003年 | 2篇 |
2001年 | 1篇 |
排序方式: 共有120条查询结果,搜索用时 109 毫秒
21.
Daniel Solow Natalie Webb Robin Symes 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(3):e1803
Philanthropic donors face challenges in matching the causes to which they donate, the time horizon—and thus impact—of their donations, and the charitable vehicles they choose for making contributions. Wealthier donors may elect to create their own foundations and customize their charitable support. Less wealthy donors have limited choices: they may contribute to a nonprofit's current operations or to existing nonprofit endowments. We present a novel approach for making charitable donations, blending aspects of each of these strategies. Our approach has potential long-term financial benefits, allows donors to control their charitable donations in a convenient and easy-to-implement manner, can be established through an existing nonprofit organization, expands opportunities for more donors because it requires a smaller corpus contribution with lower management costs than creating a foundation, provides tax savings in the United States and other countries (e.g., the UK, Canada, and Australia) comparable to other planned giving vehicles, and may be implemented during one's lifetime using donor advised funds or as part of a legacy plan through the donor's estate documents, which is when the long-term benefits accrue. 相似文献
22.
我国高等教育事业在快速发展的同时,出现了规模的扩张和教育投入不足的突出矛盾,社会捐赠作为弥补高校经费不足的重要途径,其作用的发挥却受到种种不利因素的制约,在现行税制方面存在诸多问题。完善我国高等教育捐赠税收制度,需要健全机构,规范管理,有效运作;全面启动捐赠配套资金工程;鼓励直接向高校捐赠;进行流转税、所得税改革;开征遗产及赠与税。 相似文献
23.
Caroline Urbain Christine Gonzalez Marine Le Gall‐Ely 《International Journal of Nonprofit & Voluntary Sector Marketing》2013,18(3):159-171
- Nowadays, not‐for‐profit organizations and charities face the ageing of donors and a growing debate over monetary donation collection methods. They need to find solutions to attract younger generations of donors. Could this be done using the same methods applied to older generations? This present research investigates social representations (SRs) of giving by younger generations to understand how not‐for‐profit organizations and charities should approach them. The study focuses on SRs of a French sample of 276 individuals from Generation Y born between 1979 and 1991. It uses the free association technique. The results show paradoxical representations of giving. Institutionalization of giving is salient as representation of it as a freely consenting act. The paradox relies also in the strong presence of a relationship with others that parallels the gift as an individualistic choice.
- Generation Y individuals appear to be sociable, yet they evoke more sharing and solidarity than charity. Institutionalized forms of giving, particularly via charities and not‐for‐profit organizations, are rejected. These individuals seem to express their individuality through practices that resemble sharing rather than giving. From a managerial point of view, these results shed light on the factors liable to cause members of this generation to give, such as (i) the use of social networks, (ii) appealing to pleasure, festivities and efficiency rather than to guilt and duty, and (iii) encouragement to “work within the not‐for‐profit organization”.
24.
面向大学的社会捐赠行为的经济学分析 总被引:1,自引:0,他引:1
面向大学的社会捐赠本质上是一种经济行为。捐赠者的效用体现为明显的非物质形态,遵循效用最大化原理。捐赠者的捐赠行为是国民收入再分配的有效形式、改善社会经济福利水平的有效措施和形成社会资本的重要途径。我国税收制度对捐赠者行为有重要影响:所得税抵扣必然导致社会捐赠量的增长,其增长幅度在高税率条件下比在低税率条件下要大;其影响的敏感性对低收入捐赠者比对高收入捐赠者要强。 相似文献
25.
26.
Liliana Bove Danielle Chmielewski Benjamin A. Neville Jing Lei Anish Nagpal 《心理学和销售学》2021,38(1):70-85
Identity is a useful lens to understand donation behavior. However, studies have typically conceptualized and examined donor identity as a generic, unidimensional concept. Through in‐depth interviews with 52 blood donors, this study sets out to discover if there is more complexity to donor identity, and what implications this might have for marketing communications, in the context of donation of the self (e.g., blood, organs, time, and effort). We use sentiment polarity and amplification analysis of inductive themes to uncover distinct patterns reflective of four different donor identities. We label these the Savior, Communitarian, Pragmatist, and Elitist, which are underpinned by theories of gift‐giving, sharing, pragmatism, and signaling, respectively. The typology offers a theory‐building mechanism to anticipate the effects of marketing stimuli on donation behavior. We conclude by presenting four theoretical propositions, for which we provide preliminary empirical evidence. The survey data is suggestive of action readiness for donation behavior when a marketing communication message is aligned with its intended donor identity. 相似文献
27.
慈善捐赠动机可归为:价值理性社会责任——利他;目的理性自身战略——自利;法规理性生存压力——互利。慈善捐赠的后果看似相互矛盾但内在逻辑一致。我国慈善捐赠的规模、结构与模式与西方显著不同。在研究我国企业慈善捐赠动机与后果时,应该把中国的社会、经济、文化与制度因素作为外部变量考虑进去。今后应结合慈善捐赠的他利、自利和互利动机,借鉴西方经济学与管理学相关理论,采用实证研究方法,来研究慈善捐赠与社会效益、短期效果和长期利益的关系,得出内在逻辑一致结论,以促进我国企业慈善捐赠规模发展和水平提高。 相似文献
28.
李响 《上海财经大学学报(哲学社会科学版)》2013,(3):42-49
近年来,我国慈善事业发展迅速,但也随之伴生出了诈捐的泛滥,这种丑恶现象不仅打击了公众对于慈善的热忱,而且也经常涉及偷税漏税等犯罪行为。细究诈捐事件层出不穷的原因,既有社会诚信缺失的因素,更是由于法律体系不健全所导致。想要杜绝诈捐,关键在于完善相关法律,以期形成行政、民事与刑事责任并用的多重规制格局。 相似文献
29.
本研究的对象为发生负面事件的企业,研究企业捐赠的保值效应,拓展了企业捐赠经济效应的研究,对现阶段负面事件频发的中国企业具有重要实践启示。本研究运用事件研究法和回归分析方法,考察了中国企业捐赠的保值效应,即企业捐赠能够在企业负面事件发生时为股东财富提供保值。来自中国上市公司的经验表明,中国企业捐赠具有保值效应。实证结果还支持了事件性质对企业捐赠保值效应影响的研究假设,结果表明,与发生其他负面事件相比,发生竞争性负面事件时企业捐赠为股东财富保值的效果越弱。 相似文献
30.
贾新宇 《长春金融高等专科学校学报》2006,(3):46-47,25
企业捐赠行为时有发生,因其业务特殊、相关规定比较复杂,对会计人员来说捐赠行为的税务处理成为一个难点.应综合各种情况做好有关捐赠行为的税务处理. 相似文献