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31.
Maria de Lourdes Centeno João Manuel Andrade E Silva 《Scandinavian actuarial journal》2013,2013(2):129-136
Bonus malus systems have been studied by several authors under the framework of Markov chains. Optimal scales have been deduced by Norberg (1976), Borgan, Hoem & Norberg (1981) and Gilde & Sundt (1989). In these articles the authors assumed that the bonus system forms a first order Markov chain. In the present paper we deduce the optimal scales, using the same criteria as in the cited papers, for bonus systems that are not first order Markovian processes, but that can be regarded as Markovian by increasing the number of states of the system. 相似文献
32.
In recent years, academics and practitioners have recognized that sponsorship relationships operate as strategic alliances. Additionally, they have emphasized the lack of analytical approaches which allow an understanding of the developmental process of such alliances. In an attempt to fill this gap, we examine how key sponsorship characteristics change over different stages of the life cycle (formation, operation, and outcome) to determine the success or failure of the relationship. Specifically, we propose a life cycle model that articulates general paths in sponsorship relationship developmental stages and the behavior pattern of sponsorship characteristics. Throughout this framework, we illustrate our reasoning with examples drawn from the UBS/Team Alinghi sponsorship relationship. 相似文献
33.
João Manuel Andrade e Silva Maria de Lourdes Centeno 《The Journal of risk and insurance》2005,72(4):601-607
We revisit the optimal bonus scales introduced by Norberg (Norberg, R., 1976, Scandinavian Actuarial Journal (2): 92‐107), Borgan, Hoem, and Norberg (Borgan, O., J. Hoem, and R. Norberg, 1981, Scandinavian Actuarial Journal (2): 165‐178), and Gilde and Sundt (Gilde, V., and B. Sundt, 1989, Scandinavian Actuarial Journal (1): 13‐22) and underline some potential problems of the linear scales. As a possible solution we propose the use of geometric scales. 相似文献
34.
Quality & Quantity - This paper aims to measure the terminal’s performance in the cruise sea–land logistics using the methodology of stochastic frontier analysis. A 10-year study... 相似文献
35.
Financial and non–financial information are developing issues in the NPO field. Countries such as Canada, the UK, the USA and Spain have recently updated their accounting systems for NPOs through the implementation of full accrual basis to enhance their accountability and the usefulness of accounting information for decision–making purposes. The information provided by accrual accounting will be incomplete until performance indicators are developed. The performance indicators are essential for making budgets, for planning and forecasting, for evaluating the financial needs, for carrying out benchmarking with other NPOs or governmental entities, and for explaining the welfare activities realised to donors. 相似文献
36.
Antonio Estache Sergio Perelman Lourdes Trujillo 《Annals of Public and Cooperative Economics》2007,78(1):1-20
ABSTRACT ** ** Résumé en fin d'article; Zusammenfassung am Ende des Artikels; resumen al fin del artículo.
: The quantity vs. quality trade‐offs in network industries are well known from the theoretical literature and have been the subject of many empirical assessments, although mostly for the telecoms and energy sectors. The purpose of this paper is to expand the evidence for the railway sector by documenting the importance of this trade‐off in the context of the Brazilian freight railway industry reform, the first example of a railway sector in which tariff revisions are subject to joint output and quality performance indicators. The analysis is based on the calculation of the Malmquist productivity index proposed by Färe et al. (1995) . The decomposable nature of this total factor productivity (TFP) index reveals the prevalence of quantity‐quality trade‐offs up to the end of the reform period, but a positive correlation between them during the period just afterwards. This type of information would certainly be useful for regulation purposes, particularly as an alternative way of taking into account quality without introducing complex, and very often ineffective, penalty schemes. 相似文献
: The quantity vs. quality trade‐offs in network industries are well known from the theoretical literature and have been the subject of many empirical assessments, although mostly for the telecoms and energy sectors. The purpose of this paper is to expand the evidence for the railway sector by documenting the importance of this trade‐off in the context of the Brazilian freight railway industry reform, the first example of a railway sector in which tariff revisions are subject to joint output and quality performance indicators. The analysis is based on the calculation of the Malmquist productivity index proposed by Färe et al. (1995) . The decomposable nature of this total factor productivity (TFP) index reveals the prevalence of quantity‐quality trade‐offs up to the end of the reform period, but a positive correlation between them during the period just afterwards. This type of information would certainly be useful for regulation purposes, particularly as an alternative way of taking into account quality without introducing complex, and very often ineffective, penalty schemes. 相似文献
37.
Incentive plans are designed to motivate participants to pursue what is valued by an organization. This article discusses how values may influence the design of incentive plans and the success of their implementation. In situations where the incentive plan fits participants' values, the authors predict a process of mutual reinforcement. When values and incentives collide, they propose two possible yet conflicting outcomes: the “carrot effect” and the “snubbed carrot effect.” They conclude by addressing the implications of fit and misfit for research and practice. © 1998 John Wiley & Sons, Inc. 相似文献
38.
39.
Firms' Growth,Size and Age: A Nonparametric Approach 总被引:1,自引:0,他引:1
This paper offers empirical evidence of firm failurerates as well as the mean of the distribution ofrealized growth rates, distinguishing between thesample of non-failing firms and the sample of allfirms, failing and non-failing. Attention is directedat identifying a set of characteristics, in particularthe size and age of firms, systematically related tothe patterns of firm growth and exit, using a panel ofSpanish manufacturing firms. The two maincontributions of the paper are the use ofnonparametric techniques and the analysis of issuesignored in other studies like theregression-to-the-mean bias and the measurement oflearning effects. We find evidence that failure ratesand the mean growth rate of successful firms declinewith size and age. When failing firms are integrated,there are no significant differences in the meangrowth rate across the age and size of firms.Regression-to-the-mean does not prove to be asubstantial factor behind the negative relationshipbetween size and growth of surviving firms. 相似文献
40.
Manuel Cantos M. De Los Angeles Gil Jordi Melé Lourdes Viladomiu Mireia Aparicio Jordi Martí 《International Advances in Economic Research》1997,3(1):1-17
The food industry sector has seen major changes in the ways it needs to compete. Spain became linked to the European Community
in the early 1970s by an adherence treaty which regulated food exports to the member countries. Subsequently, when Spain became
a full European Community member in January 1986, both exports and imports to and from countries (Mediterranean or otherwise)
became regulated. There had not previously been a tradition of trade links with most of these countries. After 10 years of
full coexistence with the other European members, it is possible to test the effect of free circulation of goods, the major
presence of community multinationals in the markets, the restructuring of the food industry sector, and the penetration of
Spanish products in European markets. At present, the objectives of economic convergence contemplated in the Maastricht Treaty
call for the control of macroeconomic variables (particularly inflation) which affect the food industry (by virtue of its
special characteristics) far more than the remaining sectors because of its peculiarities.
This paper is a summary and extension of a broader study conducted by Lourdes Viladomiu (Universitat Autònoma de Barcelona),
María de los Angeles Gil Estallo (Universitat Pompeu Fabra), Jordi Melé (Universitat de Barcelona), and Manuel Cantos (Universitat
Pompeu Fabra) financed by the Fundació Empresa i Ciència of the Universitat Autònoma de Barcelona. 相似文献