全文获取类型
收费全文 | 71篇 |
免费 | 1篇 |
专业分类
财政金融 | 20篇 |
工业经济 | 7篇 |
计划管理 | 4篇 |
经济学 | 18篇 |
农业经济 | 1篇 |
经济概况 | 22篇 |
出版年
2024年 | 1篇 |
2019年 | 2篇 |
2015年 | 1篇 |
2013年 | 1篇 |
2012年 | 2篇 |
2011年 | 5篇 |
2010年 | 4篇 |
2008年 | 1篇 |
2007年 | 4篇 |
2006年 | 1篇 |
2005年 | 2篇 |
2004年 | 3篇 |
2002年 | 2篇 |
2000年 | 3篇 |
1999年 | 2篇 |
1997年 | 2篇 |
1995年 | 2篇 |
1993年 | 4篇 |
1992年 | 3篇 |
1990年 | 4篇 |
1989年 | 2篇 |
1988年 | 3篇 |
1987年 | 2篇 |
1986年 | 1篇 |
1984年 | 1篇 |
1982年 | 1篇 |
1981年 | 1篇 |
1980年 | 1篇 |
1979年 | 2篇 |
1977年 | 1篇 |
1971年 | 1篇 |
1969年 | 1篇 |
1967年 | 1篇 |
1966年 | 2篇 |
1965年 | 1篇 |
1959年 | 1篇 |
1954年 | 1篇 |
排序方式: 共有72条查询结果,搜索用时 15 毫秒
51.
52.
Abstract. The objective of this study was to examine the external auditor's evaluation of the internal audit function. A hierarchy of the attributes that enter into this decision process was developed based on prior research and with the assistance of Big 8 audit managers. An experiment which used the Analytic Hierarchy Process was conducted with 22 audit supervisors and managers. Contrary to previous studies, the results indicated that the competence of the internal auditors was the most important factor, followed by the objectivity and work of the internal auditors. The AHP methodology allowed us to assess which specific attributes were most important to the external auditor's assessment of these factors. However, the variability of the weights of these attributes indicates low agreement among the practitioners as to which attributes are most important. Résumé. Les auteurs de la présente étude avaient pour objectif d'examiner l'évaluation de la fonction de vérification interne par le vérificateur externe. La hiérarchie des attributs qui entrent en ligne de compte dans ce processus de décision a été dressée à partir de travaux de recherche antérieurs et avec la collaboration de chefs de groupe en vérification des huit grands cabinets. Vingt-deux chefs d'équipe et chefs de groupe ont participé à une expérience faisant appel au processus de hiérarchie analytique. Contrairement aux résultats des études précédentes, les résultats de cette étude ont révélé que la compétence des vérificateurs internes était le facteur primordial, suivi de l'objectivité et du travail des vérificateurs internes. La méthodologie du processus de hiérarchie analytique a permis d'évaluer quels attributs précis étaient les plus importants dans l'évaluation de ces facteurs par les vérificateurs externes. Toutefois, l'importance des écarts relevés dans la pondération de ces attributs indique que l'unanimité est loin d'être faite chez les praticiens quant à l'importance relative des attributs. 相似文献
53.
54.
55.
We study the recent Australian experience with yield curve control (YCC) as perhaps the best evidence of how this policy might work in other developed economies. YCC seemingly worked well in 2020, when the market expected short rates to stay at zero for a long period of time. As the global recovery and inflation gained momentum in 2021, liftoff expectations moved up, the Reserve Bank of Australia purchased most of the targeted government bond outstanding, and the target bond's yield dislocated from other financial market instruments. The evidence suggests that central bank bond purchase programs can operate more narrowly than previously considered. 相似文献
56.
We provide a complete characterization of stationary and nonstationary deterministic equilibria in search models of liquidity with indivisible assets. Two formulations are considered: the usual one with random search and bargaining; and a less common but arguably better one with directed search and posting. Also, we consider general meeting technologies. This is interesting because some results are easy with the particular technologies in previous studies but not in general. As is known, these models have equilibria where endogenous variables change over time as self‐fulfilling prophecies. More surprisingly, we prove there are no equilibria where they cycle in the long run. 相似文献
57.
58.
59.
This article identifies significant knowledge management issues experienced by North American professional services firms, obtained from a review of the literature and from interviews conducted with senior partners in three of the Big 5 firms. Professional services firms face demanding client needs in a rapidly changing global business envimnment. They must have a talented, diverse professional staff and be able to share and leverage the knowledge of this staff. The critical resource that the firms sell is knowledge. Knowledge management is at the core of this process. 相似文献
60.
STEPHEN K. ASARE GREGORY M. TROMPETER ARNOLD M. WRIGHT 《Contemporary Accounting Research》2000,17(4):539-560
This study investigates the joint effects of accountability and time budgets on auditors' testing strategies. The task studied, substantive analytical procedures, requires auditors to identify and test hypotheses when investigating the cause of unexpected fluctuations. Thus, auditors must determine the number of tests to conduct (i.e., extent), the number of potential hypotheses to directly test (i.e., breadth), the number of tests for each hypothesis (i.e., depth) and the number of potential error or non‐error hypotheses to test (i.e., focus). Testing strategies, which we define as choices made with respect to extent, focus, depth, and breadth of testing, have significant practical and theoretical implications. For example, reducing the breadth of testing may result in failure to test the correct hypothesis, potentially impairing audit effectiveness. In this study, auditors inherited five potential causes of an unexpected increase in the gross margin of a client. As in practice, their task was to conduct tests to investigate and identify the actual cause of the fluctuation. Auditors were randomly assigned to one of four conditions created by fully crossing accountability and time budgets. The results indicate that accountability leads to an increase in the extent and breadth of testing but does not affect the depth of testing. Further, accountability leads to an increase in the testing of errors but results in a decrease in the testing of non‐errors. The focus on breadth and error testing is consistent with the notion that accountability, to a superior with unspecified preferences, promotes more cautious behavior. The results also show that a time budget decreases the extent and depth of testing but does not affect the breadth of testing. There was no evidence that the two factors interactively affected testing strategies or performance. Finally, increased breadth of testing was the mechanism that led to better performance as measured by the identification of the actual cause of the unexpected fluctuation. 相似文献