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21.
Adam Weaver 《旅游业当前问题》2017,20(9):981-1001
This paper explores the political and media scrutiny of management-related activities at the Niagara Parks Commission (NPC) in Niagara Falls, Canada. This commission is the quasi-autonomous body responsible for the operation of tourism-oriented amenities around the Canadian Horseshoe Falls and along the Niagara River. Between 2009 and 2011, the management of the NPC became politically contentious and certain incidents were publicised by the media. There were accusations of impropriety with respect to the use of an expense account, disputes about untendered contracts, and complaints about conflicts of interest. These incidents could be described as scandals, breaches of accepted rules of conduct that are communicated to a wider audience via the mass media. Three dialectical tensions were identified when these scandals were analysed. The tensions, it is argued, are expressions of a wider trend: a politics of extreme visibility. Scandal-related visibility is different from the forms of visibility that have been previously addressed by tourism scholars. Publicity related to alleged misconduct is typically unwanted by tourism managers. Controversies about the management of the NPC demonstrate that practitioners must be alert to the damaging potential of extreme visibility. Fear of scandal, however, may simultaneously stifle enterprise. Managers must strike a careful balance. 相似文献
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Anwer S. Ahmed Mary Lea McAnally Stephanie Rasmussen Connie D. Weaver 《Journal of Corporate Finance》2010,16(3):352-369
The Sarbanes-Oxley Act (SOX) was intended to protect investors by improving the accuracy and reliability of corporate disclosures. However, critics have argued that the costs of SOX far outweigh its intended benefits. Prior studies based on stock-price reactions to SOX-related events document mixed evidence on the expected impact of SOX. In contrast, we provide evidence on the net realized costs of SOX by examining its impact on operating profitability. We find that average cash flows decline by 1.3% of total assets after SOX. These costs are more significant for smaller firms, for more complex firms, and for firms with lower-growth opportunities. Annually, these costs range from $6 million for smaller firms to $39 million for larger firms. Further, we document that net SOX-related costs are not limited to one-time expenses associated with internal-control design and implementation. In aggregate, for the 1428 firms in our sample, these costs amount to about $19 billion per year. Profitability is lower for up to four years post-SOX. To our knowledge, ours are the first estimates of the realized net costs imposed by SOX. 相似文献
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Equity mutual fund data from 1976–1993 is used to test hypotheses that distinguish window dressing from performance hedging. No significant difference is found pre/post 1983 in the number of funds choosing non-December fiscal year ends or in the percentage of dollars invested when comparing December/non-December fiscal year ends. Significant differences are found in both January returns for mutual funds with December/non-December fiscal year ends and in one month returns for funds with/without a fiscal year end in the previous month. Therefore, if the small-firm/January effect is portfolio manager related, performance hedging, not window dressing, is the more probable source for the “excess” returns. 相似文献
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The credibility of contemporary ecotourism is threatened by the global dominance of a model that minimally fulfils the three core criteria – nature-based attractions, learning opportunities, ecological and sociocultural sustainability – that characterise this sector. A more rigorous ‘comprehensive’ model is better capable of fulfilling ecotourism’s potential to achieve sustainable outcomes, but only if this model embraces both the hard and soft dimensions of the sector. Based on the latter premise and informed by the principles of complexity, knowledge sharing and interdisciplinarity, we propose the development of an international network of protected areas ‘ecotouriums’ that is designed to stimulate positive socioeconomic change within local communities and maintain and improve the ecological health of protected areas. Cornerstone themes that enable the ecotourium concept are research and education, ecological health, community participation and development, and partnerships. 相似文献
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China's impressive growth has been accompanied by high inequality and a wide rural–urban divide. This paper identifies and examines some of the major dimensions of this divide: income, consumption, education, employment, health care, pensions, access to public services, and the environment. The paper attributes the main causes of the divide to China's urban‐biased development strategies and the resulting lack of social provision of public goods in rural areas. It also highlights the severe and multidimensional constraints on the Chinese peasantry and argues that increased equality and efficiency can now be pursued simultaneously. 相似文献
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Across four studies, we show that experts’ efforts to strengthen the persuasiveness of health and civic duty-related appeals actually weakened them. When designing “Top 10” reasons lists to get people to quit smoking, encourage young people to vote, and persuade individuals to engage in fitness, governmental (studies 1–2) and non-profit (study 3) agencies chose to include mildly strong reasons alongside strong ones in their effort to be as persuasive as possible. However, from the target audience’s perspective, those mildly favorable reasons actually decreased the persuasiveness of the message compared to a condition in which fewer but only highly persuasive reasons were used. Building upon the Presenter’s Paradox by Weaver, Garcia & Schwarz (Journal of Consumer Research 39 (3):445–460, 2012), these results demonstrate that averaging in impression formation occurs not only in targets commonly thought of as unified entities such as consumer products and people but also occurs in persuasion contexts where the individual arguments comprising a message are independent of each other. 相似文献
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Existing theoretical literature suggests that floor trading has discernable benefits over electronic trading. In particular
floor relationships lead to a reduction in asymmetric information and hence lower spreads. The ability of floor brokers to
participate in incoming order flow without revealing their supply and demand curves increases total liquidity and dampens
liquidity shocks leading to lower volatility. We develop hypotheses and test them on a sample of stocks that switch from floor
trading to an electronic system with fairly identical rules and pre-trade transparency. We find strong support for existing
theory and our hypotheses. In particular asymmetric information and volatility are significantly higher on the electronic
system. This leads to an increase in investor transaction costs which dwarfs the operational cost advantages of the electronic
systems. Our results are robust to tests involving samples that control for company specific factors and market wide trends. 相似文献