全文获取类型
收费全文 | 49篇 |
免费 | 1篇 |
专业分类
财政金融 | 19篇 |
工业经济 | 3篇 |
计划管理 | 9篇 |
经济学 | 8篇 |
贸易经济 | 5篇 |
农业经济 | 4篇 |
经济概况 | 2篇 |
出版年
2019年 | 1篇 |
2017年 | 1篇 |
2014年 | 1篇 |
2013年 | 6篇 |
2012年 | 1篇 |
2011年 | 2篇 |
2010年 | 2篇 |
2009年 | 1篇 |
2008年 | 1篇 |
2007年 | 2篇 |
2006年 | 1篇 |
2005年 | 1篇 |
2004年 | 3篇 |
2003年 | 2篇 |
2002年 | 1篇 |
2000年 | 3篇 |
1997年 | 1篇 |
1996年 | 2篇 |
1994年 | 1篇 |
1993年 | 1篇 |
1991年 | 1篇 |
1987年 | 1篇 |
1986年 | 1篇 |
1984年 | 1篇 |
1983年 | 3篇 |
1982年 | 3篇 |
1979年 | 1篇 |
1978年 | 1篇 |
1976年 | 1篇 |
1975年 | 1篇 |
1974年 | 1篇 |
1972年 | 1篇 |
排序方式: 共有50条查询结果,搜索用时 46 毫秒
11.
12.
The last five years have seen the development of a trend that may be characterized as “the professionalization of accounting education”. One major element of this movement has been the development of a formal recommended curriculum for students planning a career in public accounting. However, a similar proposed curriculum for management accounting students has not resulted. Although the management accounting profession has made great advances during the past few years, a single formal recommended curriculum has not been developed.This article expresses concern over the lack of such a curriculum, and urges the management accounting arm of the profession to join in developing a single recommended academic curriculum for management accountants. 相似文献
13.
We develop a simple model to investigate the possibility that two countries that differ significantly in income levels may be unable to gain from trading with each other. We consider two countries with identical preferences and different technologies. There are two types of goods: one homogeneous, and one quality-differentiated. We show that if one country has an absolute advantage in both types of goods, then no trade may be possible between the two countries, despite differences in relative autarky prices. 相似文献
14.
The trade-induced degradation hypothesis 总被引:2,自引:0,他引:2
This paper develops a simple two-sector dynamic model to examine the effects of international trade when government policy regarding the environment is short sighted, but still responsive to changes in income levels and in the quality of the environment. We show that free trade can usher in a negatively reinforcing cycle of increased pollution, lower environmental quality, and lower real incomes. Such cycles are not possible in autarky. We link the potential for trade to cause ‘large’ environmental consequences to the structure of tastes and technologies and the attributes of industrial pollution. 相似文献
15.
Real Options: Meeting the Georgetown Challange 总被引:1,自引:0,他引:1
In response to the demand for a single, generally accepted real options methodology, this article proposes a four‐step process leading to a practical solution to most applications of real option analysis. The first step is familiar: calculate the standard net present value of the project assuming no managerial flexibility, which results in a value estimate (and a “branch” of a decision tree) for each year of the project's life. The second step estimates the volatility of the value of the project and produces a value tree designed to capture the main sources of uncertainty. Note that the authors focus on the uncertainty about overall project value, which is driven by uncertainty in revenue growth, operating margins, operating leverage, input costs, and technology. The key point here is that, in contrast to many real options approaches, none of these variables taken alone is assumed to be a reliable surrogate for the uncertainty of the project itself. For example, in assessing the option value of a proven oil reserve, the relevant measure of volatility is the volatility not of oil prices, but of the value of the operating entity—that is, the project value without leverage. The third step attempts to capture managerial flexibility using a decision “tree” that illustrates the decisions to be made, their possible outcomes, and their corresponding probabilities. The article illustrate various kinds of applications, including a phased investment in a chemical plant (which is treated as a compound option) and an investment in a peak‐load power plant (a switching option with changing variance, which precludes the use of constant risk‐neutral probabilities as in standard decision tree analysis). The fourth and final step uses a “no‐arbitrage” approach to form a replicating portfolio with the same payouts as the real option. For most corporate investment projects, it is impossible to locate a “twin security” that trades in the market. In the absence of such a security, the conventional NPV of a project (again, without flexibility) is the best candidate for a perfectly correlated underlying asset because it represents management's best estimate of value based on the expected cash flows of the project. 相似文献
16.
17.
18.
INVESTMENT TRUST DISCOUNTS AND ABNORMAL RETURNS: UK EVIDENCE 总被引:1,自引:0,他引:1
Attempts to explain the apparent anomaly of the discount to Net Asset Value of investment trust (or closed-end fund) shares have had little success. The present study of UK monthly data finds that investment trust shares selected on the basis of high (low) discounts tend to experience high (low) abnormal returns in the year following selection, which implies mean reversion in the discounts and hence market inefficiency. Furthermore, evidence is presented that the Net Asset Value and the price of investment trust shares are cointegrated, which implies the existence of profitable trading rules based on the identification of Error Correction Mechanisms. 相似文献
19.
20.