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61.
Carlos Cardoso Helena Lourenço Sara Costa Susana Gonçalves Maria Leonor Nunes 《食品市场学杂志》2016,22(4):421-435
A survey into the seafood consumption preferences and patterns in the Portuguese population was carried out. Consumers were asked to state their preferences toward different kinds of fish products, to indicate their consumption frequencies of a total of 23 products, to mention the average meal portion, and to inform about the usual culinary treatments applied to the raw products. It was observed that the sensory characteristics of each product and cultural habits seem to influence serving size. For horse mackerel and canned sardines, an inverse correlation between education level and consumption frequency was found. Moreover, the consumption frequency of soaked cod, the main salted and dried fish in the Portuguese market, decreased with higher education. Older consumers were much fonder of wild fish and much more unwilling to consume farmed fish than the younger ones. It was also found that obese people deviate from other weight groups in that their preferences and consumption quantities are displaced to foods other than seafood. 相似文献
62.
Susana Yu 《Review of Quantitative Finance and Accounting》2012,39(1):105-121
This paper provides significant extensions and tests of momentum trading strategies based on relative prices that were first explored by George and Hwang (2004). We develop new momentum strategies based on the ratio of the current stock price to each of five different reference points in past prices: 52-week high, 52-week median, 52-week low, half-year high, and 2-year high. We measure their investment performance on the basis of the Fama and French 3-Factor and Momentum Model (Carhart four-factor model), and further employ the technique of nested trading strategies to measure incremental performance. The strategy based on the ratio of current stock price to its 52-week high price is the most profitable, and its performance is robust when tested over a wide range of financial and economic factors. Our results provide strong new evidence of the investment merits of a momentum trading strategy based on the 52-week high price ratio, and add new weight to challenges to the hypothesis that the stock market is efficient in the semi-strong sense. 相似文献
63.
In controlling diseases, governments take actions that denigrate property interests. Losses by property owners under a citrus canker eradication program led to a legal challenge concerning the Florida state government's authority to destroy property without compensation. A court adopted time-based rights to determine when the state needed to pay for property destroyed. Time-based rights have also been adopted by state legislatures to limit nuisance actions against agricultural producers. This paper addresses the adoption of time-based rights to determine whether the changes from space-based to time-based rights provide a superior response for eradicating plant diseases and responding to nuisances. The changes are projected to lead to different producer responses which in turn will affect agricultural production. 相似文献
64.
Susana Callao José I. Jarne José A. Laínez 《Journal of International Accounting, Auditing and Taxation》2007,16(2):148-178
EU Regulation 1606/2002 requires application of International Financial Reporting Standards (IFRS) by groups listed on European stock markets. In Spain, listed groups are now obliged to prepare consolidated financial information under IFRS, and legislative changes to bring local rules into line with international standards have been tabled.In this context, the potential impact of IFRS is fraught with uncertainty. Our study of IBEX-35 companies focuses on the effects of the new standards on comparability and the relevance of financial reporting in Spain. We address these objectives by seeking significant differences between accounting figures and financial ratios under the two sets of standards (i.e. Spanish accounting standards and IFRS).The results obtained show that local comparability has worsened. The study reveals that local comparability is adversely affected if both IFRS and local accounting standards are applied in the same country at the same time. Reforms to bring local rules into line with international standards are therefore urgent. We also find that there has been no improvement in the relevance of financial reporting to local stock market operators because the gap between book and market values is wider when IFRS are applied. While there has been no gain in terms of the usefulness of financial reporting in the short-term, improved usefulness may be achieved in the medium to long-term. 相似文献
65.
Richard?ReadyEmail author St?le?Navrud Brett?Day Richard?Dubourg Fernando?Machado Susana?Mourato Frank?Spanninks Maria?Xosé?Vázquez?Rodriquez 《Portuguese Economic Journal》2004,3(2):145-156
Contingent valuation is being increasingly used to value episodes of ill health caused by environmental pollution. In contrast to studies that have used contingent valuation to value other types of non-market goods, health episode valuation studies have tended to 1) value several ill health episodes or symptoms in the same survey, and 2) be vague in the survey instrument about the cause of the ill health, how it would be avoided or how the improvement would be paid for. The resulting values are then combined with exposure-response functions to generate economic estimates of health damages from pollution. This study tests whether episode valuation responses are sensitive to two of these design features. In a five-country study using split sample treatments, neither episode ordering nor mention of the cause of the ill health influenced stated willingness to pay to avoid specific ill health episodes.JEL Classification:
C42, I12, Q51
Correspondence to: Richard ReadyThis research was supported by the European Unions Environment and Climate Research Programme: Theme 4 - Human Dimensions of Environmental Change (contract no. ENV4-CT96-0234). Any views expressed in the paper are not necessarily the views of any of the authors employers. 相似文献
66.
There have been occasional ad hoc efforts to influence consumer behaviour by the imposition of product taxes that reflect
external costs imposed by such products that are not initially included in their price. In the spirit of this idea, in 2002
Ireland introduced a 15 Euro cent tax on plastic shopping bags, previously provided free of charge to customers at points
of sale. The effect of the tax on the use of plastic bags in retail outlets has been dramatic—a reduction in use in the order
of 90%, and an associated gain in the form of reduced littering and negative landscape effects. Costs of administration have
been very low, amounting to about 3% of revenues, because it was possible to integrate reporting and collection into existing
Value Added Tax reporting systems. Response from the main stakeholders: the public and the retail industry, has been overwhelmingly
positive. Central to this acceptance has been a policy of extensive consultation with these stakeholders. The fact that a
product tax can influence consumer behaviour significantly will be of interest to many policymakers in this area. This paper
analyses the plastic bag levy success story and provides insights and general guidelines for other jurisdictions planning
similar proposals.
相似文献
Simon McDonnellEmail: |
67.
68.
Richard Ready Ståle Navrud Brett Day Richard Dubourg Fernando Machado Susana Mourato Frank Spanninks Maria Xosé Vázquez Rodriquez 《Environmental and Resource Economics》2004,29(1):67-82
The benefits for specific health impacts related to air and water quality were measured in simultaneous contingent valuation surveys conducted in five different European countries. Consistent inter-country differences in willingness to pay to avoid ill health episodes could not be explained by measurable differences in individual characteristics. International transfer of unit values resulted in an average transfer error of 38%. Accounting for measurable differences among countries in health status, income and other demographic measures, either through ad hoc adjustments to the transferred values or through value function transfer, did not improve transfer performance. 相似文献
69.
Ian?J.?BatemanEmail author Roy?Brouwer Stavros?Georgiou Nick?Hanley Fernando?Machado Susana?Mourato Caroline?Saunders 《Environmental and Resource Economics》2005,31(1):47-72
We present the results of a natural experiment to test how variations in exogenous risk levels affect resultant willingness to pay (WTP) for risk reduction. The case study presented considers WTP for reductions in the skin cancer risks associated with exposure to solar UV radiation. A common design contingent valuation survey is conducted in four countries, across which variation in geographical latitude and genetic mix mean that exogenous risks differ substantially. Survey respondents were presented with both a private and public good route for affecting risk reduction. In both cases, results confirm that once adjustment had been made for expected relationships with other covariates (such as income and risk averting behaviour), valuation responses for both goods conformed to expectations with the ordering of values across countries reflecting the ordering of scientifically established health risks. This suggests that links between values and objective health risks may be observed within such situations and provides a justification for continuing research into more natural representations of risk and risk reductions in order to yield consistent and robust measures of associated values. 相似文献
70.
Susana Callao Gastón 《Advances in accounting, incorporating advances in international accounting》2010,26(2):304-313
This paper examines the quantitative impact of mandatory IFRS adoption on financial reporting issued by first-time adopters. It analyses whether relevance of financial information is higher under IFRS than the information provided in financial statements prepared under local GAAP when investors have to make decisions in the capital markets. Both studies compare results in Spain and in the United Kingdom, whose accounting systems have been traditionally considered in opposite groups. The results of the research reveal that the quantitative impact is significant in both countries and, against what we expected, it is higher in the United Kingdom. We also observe that IFRS have negative effect on the relevance of financial reporting in both countries, although this effect has only been significant in Spain. 相似文献