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111.
112.
The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments 总被引:4,自引:0,他引:4
Using data from hospitals in the state of Washington, we examine the time-series behavior of overhead costs. We find that more accurate predictions of changes in costs are usually generated by assuming a cost will not change at all (except for inflation) than by assuming that the cost will change in proportion to changes in activity. We also find that nearly all of the effect of a change in activity on costs appears to occur in the same year as the change in activity. Finally, using a multi-period regression model we find that the proportion of variable costs in the hospital overhead accounts is apparently very modest. These results suggest that costing systems, such as activity-based costing, that assume costs are proportional to activity, will grossly overstate relevant (i.e., incremental) overhead costs for decision-making and performance evaluation purposes. 相似文献
113.
Risk premia in the term structure of crude oil futures: long-run and short-run volatility components
Review of Quantitative Finance and Accounting - This paper studies how volatility affects the risk premium in crude oil futures through a discrete-time term structure model with long-run and... 相似文献
114.
Public comments criticizing the honesty and trustworthiness of Professionals in Finance (PIFs) are commonly seen as a way to motivate them towards engaging in more socially responsible business practices. However, the link between public views of this professional group, the self-views of individual group members, and their motivation to engage in Corporate Social Responsibility (CSR) activities has not been empirically examined. In this research, we draw on Social Identity Theory (SIT) and the Behavioral Regulation Model for social evaluation (BRM) to examine how the self-views of individual group members relate to perceived characteristics of their professional group, indicating Competence and Morality. In two studies (N = 123, 191) we examined whether the self-views of high-profile and general PIFs are affected by other people's perceptions of the honesty and trustworthiness of this professional group. The results offer support for our reasoning derived from SIT and the BRM. In both studies, we first demonstrate that public concerns about the group's lack of honesty and trustworthiness impact on the moral self-views of financial professionals. Subsequently, we employ an experimental design to reveal that reinforcing moral criticism leveled at the group only reduces the motivation of individual group members to engage in CSR activities, while group-level moral affirmation enhances this motivation. The results of both studies converge to demonstrate how public critique on the moral behavior of their professional group relates to the self-views and behavioral motives of PIFs. We consider the theoretical and practical implications of these findings. 相似文献
115.
To rebalance the safari-tourism led tourism development policies in Botswana, the government has initiated a community-based cultural tourism policy, providing opportunities for women to become leaders and entrepreneurs. After reviewing the multifaceted, deeply contextualized and contested concept of women's empowerment, this paper examines perceptions of empowerment in Botswana and how far villagers felt that the new tourism policy has facilitated female agency and opportunity. Fifteen semi-structured interviews were conducted with female and male key informants in villages in southern Botswana. The new policy was found to have contributed significantly to a sense of female empowerment expressed in terms of freedom from economic dependency on men and society, and from depravity, emptiness and familial dependency. Women have progressed from passive involvement to active participation in culture-related tourism ventures. They also experienced vocational education but deferred formal educational opportunities to their offspring. Men were seen as facilitators and partners in women's involvement in tourism. However, barriers remain, including lack of startup capital, low levels of education, centralized control of protected tourism sites and low potential earnings. Ways are suggested to enhance the objectives and policies for women's participation in tourism in Botswana and other developing countries. 相似文献
116.
Anne Y. Ilinitch Naomi S. Soderstrom Tom E. Thomas 《Journal of Accounting and Public Policy》1998,17(4-5)
As shareholders, government regulators, consumers, employees, and the general public pay more attention to companies' environmental performance, measurement issues are becoming increasingly important and demand is growing for relevant information to assist stakeholders in making key decisions. Despite the enhanced interest in and attention to companies' environmental activities, the accounting profession has been slow to take on the role of defining, measuring, and controlling this broad corporate domain. Thus, measures of environmental performance have proliferated in the absence of clear, generally accepted guidelines as to what constitutes good and bad environmental performance. As a result, the public is becoming increasingly confused and cynical about interpretation of such data. In this paper, we use theoretical and empirical approaches to define corporate environmental performance and consider how well existing measures operationalize the construct. Interestingly, some popular environmental rating schemes seem to rely more heavily on public reaction to environmental events than on more precise and measurable outcome or process dimensions. Our findings suggest a need for explicit environmental performance metrics in order to provide stakeholders with more reliable, consistent, and accurate information for comparing companies and making key strategic decisions. We argue that the accounting profession is an obvious candidate for establishing such metrics since the domain of accounting typically includes measuring, communicating, and regulating information about company performance. Expanding accountants' domain to include environmental performance can greatly contribute to the usefulness of environmental performance metrics. 相似文献
117.
We examine the effect of trading partner concentration and a matrix of variables which dictate the relative importance of a trader to the network on a set of large member proprietary traders’ risk. An increased closeness centrality and concentration of trading among network partners are found to reduce price, volatility and rebalancing risk. We further explore the nature of trading concentration established through traders’ recurring trading relationships to find that trading with an established and small network has a positive, yet costly, effect on inventory management. Relationships among market makers are important to managing their portfolio of risk. 相似文献
118.
119.
Summary First-order risk aversion happens when the risk premium a decision maker is willing to pay to avoid the lottery
, is proportional, for smallt, tot. Equivalently,
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. We show that first-order risk aversion is equivalent to a certain non-differentiability of some of the local utility functions (Machina [7]).We are grateful to the Social Sciences and Humanities Research Council of Canada for financial support and to Kim Border, Larry Epstein, Mark Machina and Joe Ostroy for helpful discussions and suggestions. 相似文献