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81.
Stefanos K. Giannikis 《International Journal of Human Resource Management》2013,24(2):417-432
The purpose of this study is twofold: first, to explore factors that affect employees' perceptions towards flexible work options; second, to examine whether the perceived benefits and barriers associated with work flexibility predict one's decision to participate in flexible work arrangements or not. A total of 362 Greek employees participated in the study to determine their attitudes towards flexible work practices. Univariate analyses of variance and logistic regression analysis were conducted with the aim of exploring the research hypotheses. It is found that attitudes towards flexible work options are dependent on gender, sector of employment and prior participation in a flexible work scheme. In general, women, public sector employees and employees who have participated in flexible work arrangements are more likely to perceive more benefits and fewer costs with regard to the use of work flexibility. Further analysis provided evidence that work–life balance benefits are stronger predictors of participation in flexible work practices. These findings suggest that employee-centred organisations that view flexibility as a valuable management tool, should deal with specific barriers that discourage people from taking up flexible work arrangements. Given the dearth of empirical research on work flexibility in Greece, the findings of this study provide the wider academic community with new insights on employees' perceptions of flexible work options. 相似文献
82.
阙红艳 《无锡商业职业技术学院学报》2013,13(2):74-77
高职院校会计专业在人才培养过程中要注重学生综合职业能力的培养,将行动导向教学法引入会计专业的教学中,能够适应职业技能型课程的特殊要求。文章以高职院校会计专业当中的纳税实务课程的学习为例,对该种教学法的使用进行了探索与实践,并提出了在实际运用过程中应该注意的问题。 相似文献
83.
We develop and present an ethics case dealing with an uncertain tax position. The case can be used to assess professional ethics as part of an assurance-of-learning (AOL) plan as well as a component of a course grade. We present data on student performance on this case over a 5-year period. Students consider existing ethical frameworks to identify and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position. In addition, students evaluate the AICPA guidance and U.S. Treasury standards on taking and reporting uncertain tax positions in the tax return and the FASB and PCAOB standards on reporting and auditing uncertain tax positions in the financial statements. The case allows faculty to assess students’ ability to frame potential ethical dilemmas when clients engage in aggressive tax behavior, to recognize with whom and with what professional reference documents they should consult when an uncertain tax position arises, and to choose among alternative actions when faced with client/preparer conflicts. 相似文献
84.
仲裁机构是顺应解决商事争议的需要发展起来的。商事纠纷多发性、专业性及私密性等特点,决定了诉讼解决模式无法满足所有商事主体需要;现代司法资源的有限配置也需要多元化纠纷解决方式来分流案件。本文选取极具代表性的美国非营利性仲裁机构适用税收政策进行分析,介绍了美国非营利性仲裁机构的免税范围规定、资格认定、关联的私人利益与营利性所得的税收安排以及信息披露与监管制度安排,并在此基础上得出了在法规体系、税收优惠政策、区别对待及监管机制方面促进我国仲裁机构发展之有效经验。 相似文献
85.
公司盈余管理是财务管理的一个重要研究方向,而税收又是公司盈余管理的重要手段,因此对企业税收遵从行为的研究就成为公司理财的重要内容。本文从研究Weisbach教授提出的公司税收遵从之谜开始,分析了企业税收遵从行为的影响因素。从投资者反应、公司治理水平、税收政策等几个方面探讨了影响企业税收遵从的作用方式和程度。 相似文献
86.
87.
Common perceptions about broad-based black economic empowerment (BBBEE) have been that it is nothing more than a tool for the already affluent to access further wealth and has limited potential to address the economic exclusion of the most marginalised. An analysis was conducted of data on black economic empowerment (BEE) deals between 2004 and 2009. The findings demonstrate that although the elite continue to benefit from deals, broad-based beneficiaries, particularly employees and women, are also beginning to benefit to some extent. This suggests that empowerment policies have some potential to promote private sector involvement in addressing the state's social transformation agenda. However, a closer analysis of the BEE transactions shows that the BEE landscape is far more complex and nuanced than commonly thought. Further research is necessary to understand the real impacts of BEE on the ground. 相似文献
88.
THUTO BOTLHOLE JOHN ASAFU‐ADJAYE FABRIZIO CARMIGNANI 《The South African journal of economics. Suid-afrikaanse tydskrif vir ekonomie》2012,80(2):135-156
The contribution of natural resources to tax revenues has generally yielded mixed results in the literature. This study asserts that the missing link to explaining these differences is the quality of institutions. More resource revenues reduce tax revenues when institutions are poor. Using an interaction term for natural resources and institutional quality, we show that institutions are decisive for the contribution of natural resources to tax revenue mobilisation. The interaction effect is statistically significant after controlling for per capita gross domestic product (GDP), an alternative measure of quality of institutions and additional regressors. This finding is robust to different econometric specifications and the type of natural resources. 相似文献
89.
2012年国家在上海等11个省市开展了交通运输业和部分现代服务业营业税改征增值税的试点工作,这一改革给港口企业一般纳税人的税负带来了影响,通过两种税负的比较分析,其因素包括税率偏高、可抵扣成本低等多个方面,应当采取扩大改革范围、给予企业过渡期补贴扶持、择机统一下调税率等措施。 相似文献
90.
征收房地产税收的目的就是遏制房价的上涨以及增加财政收入.然而,由于当前我国房地产征税效率低,对房价上涨没起到抑制作用.通过对新加坡,韩国和中国香港房地产税收状况的分析,借鉴他们有效征税和成功遏制较高的房价措施,并结合我国房地产税收实际状况,提出来一系列房地产税征收政策及改进措施来不断完善我国房地产税制.希望这些措施 能... 相似文献