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41.
Melissa Holly Mahoney 《Review of Income and Wealth》2013,59(4):728-755
This article explores how inequities in public K‐12 school spending impact the distribution of economic well‐being across American households with public school students in 1989 and 2000. Adapting concepts from the public finance literature, I explore the impact of school spending on the vertical and horizontal equity and its impact relative to other types of public spending on social programs and taxation. Conventionally, vertical equity refers to the size of the income gaps between households. Horizontal equity refers to the ranking of households along the income distribution with any change in ranks producing horizontal inequity. My main findings show that school spending, when converted into a component of income, served to reduce extended‐income inequality through improvements in vertical equity without the discriminatory implications of exacerbating horizontal inequity across households. Additionally, this impact was at least as large as that of spending on other social programs. This finding bolsters standard arguments for equity and progressivity of school finance across students. 相似文献
42.
This study uses the omnivorous–univorous theoretical framework of the arts marketing studies to identify relationships between the live‐performing arts and cultural tourism behaviours and preferences. Patrons of a major performing arts centre were segmented in three groups — sporadic, univores and omnivores — and examined regarding their cultural tourism behaviours and preferences. Statistical analysis revealed significant differences among groups in terms of demographic characteristics, art and culture consumption and cultural tourism behaviour and preferences. Study results add to the body of knowledge of tourism, suggesting that the culture omnivorous consumption behaviour reported in art marketing studies is also relevant to cultural tourism. Results suggest the existence of omnivorous cultural tourists seeking a wide variety of cultural products and experiences. The identification of a group of individuals with little interest and consumption of culture, including cultural travel destinations, also emerges from this study. Copyright © 2009 John Wiley & Sons, Ltd. 相似文献
43.
The resource‐based view of the firm emphasizes the role of firm‐specific resources, especially firm‐specific knowledge resources, in helping a firm to achieve sustainable competitive advantage. However, the deployment of firm‐specific knowledge often requires key employees to make specialized human capital investments that are not easily redeployable to other settings. Thus, in the absence of effective safeguards and trust building devices, employees with foresight may be reluctant to make such specialized investments. This study explores both economic‐ and relationship‐based governance mechanisms that might mitigate this underinvestment problem. Effective use of these governance mechanisms enables a firm to obtain greater performance from its efforts to deploy firm‐specific knowledge resources. Empirical results further support these key arguments. Copyright © 2009 John Wiley & Sons, Ltd. 相似文献
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Real Estate Investment Trusts, Small Stocks and Bid-ask Spreads 总被引:2,自引:0,他引:2
Edward F. Nelling James M. Mahoney Terry L. Hildebrand Michael A. Goldstein 《Real Estate Economics》1995,23(1):45-63
This study examines the liquidity of Real Estate Investment Trusts (REITs), as measured by their bid-ask spread. We find that REIT spreads have increased over the period 1986–1990, are inversely related to market capitalization, and are similar in magnitude to spreads on other stocks of comparable size. Analysis of variance tests indicate that REIT spreads are similar across equity, mortgage and hybrid asset types. Multivariate regression results indicate that market capitalization is the primary determinant of REIT bid-ask spreads, and spreads are larger for National Association of Securities Dealers Automated Quotations (NASDAQ) REITs than for New York Stock Exchange (NYSE) REITs. The regression results also indicate that spreads are lower for equity REITs than for mortgage or hybrid REITs, and are inversely related to the fraction of the REIT's shares held by institutional investors. The similarity between REIT spreads and those of other common stocks holds in both bull and bear real estate markets and suggests that, from a liquidity perspective, REITs are similar to other common stocks. 相似文献
46.
Wishing to develop a work partnership with a managed care organization, Pitney Bowes decided to select its own network providers. The company reached out to the medical community for input and participation in crafting both a clinical and a business partnership that would set new standards for health care delivery in the country. A methodology--described here--was developed for comparing medical plans and selecting providers. 相似文献
47.
Muhammad Nurul Houqe Tony van Zijl A. K. M. Waresul Karim Andrew Mahoney 《公共资金与管理》2019,39(2):123-131
This study examines the impact of country-level corruption on audit fees. Using a sample of 102,934 companies from 48 countries over the period 1998–2014, the authors find that audit fees are positively associated with higher levels of corruption. They also discovered that corruption adds a significant margin to the premium paid to Big 4 (Deloitte Touche Tohmatsu, PricewaterhouseCoopers, Ernst & Young and KPMG) auditors. The study opens up a new line of research and adds significantly to the academic literature on the Big 4 audit premium.
IMPACT
The study has several important implications for academics and policy-makers. These include discussion of the factors driving corruption and the role of auditing. Knowledge of the factors driving corruption should guide policy-makers to adoption of polices that could reduce corruption. The finding that audit fees are positively associated with corruption, as well as with audit quality, points to the potential for auditing as a tool for corruption control beyond its traditional role as an assurance service. 相似文献
48.
Quality & Quantity - In this article, we import set-theoretic methods from the qualitative research tradition into the quantitative research tradition. We focus specifically on set-theoretic... 相似文献
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50.
This paper examines how public market information relates to the initiation of venture capital projects. Analysis of venture capital investments in the U.S. between 1980 and 2007 indicates that venture capitalists tend to defer new investment projects in target industries with substantial market volatility. This delay effect of market volatility is reduced if the target industry experiences high sales growth or if competition among venture capitalists is intense in the target industry. The paper provides further evidence to corroborate the view that venture capitalists rationally respond to market shifts in their investment decisions. 相似文献