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311.
Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four reasons for taxing capital are identified: (i) institutional constraints rendering any taxation of profit income infeasible; (ii) market power in the demand for labor; (iii) market power in the supply of labor if it increases with the employment of capital; (iv) unemployment benefits that are not tied to net real wages. It is argued that the case for taxing capital is not particularly strong. By reinterpreting capital as energy the results are applicable to the discussion about ecological tax reforms. 相似文献
312.
Pekka Pirinen Financial Manager PhD 《European Accounting Review》2013,22(1):213-235
Abstract This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic changes in accounting practice as their requirements have been written as alternatives in legislation. This approach has provided a possibility to large, listed companies to produce financial accounting information in line with the principles of IASs. In the introduction of IASs there have been political aspects when justifications for the national model and for the international orientation have been presented. 相似文献
313.
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315.
Thiess?BüttnerEmail author Wolfram?F.?Richter Horst?Zimmermann 《Wirtschaftsdienst》2016,96(6):440-443
In the recent past, Germany has experienced increasing strike activity by small trade unions. This became possible through a change in high-level legislation allowing competition between trade unions at the firm level. The German government has responded by implementing a new law, which restricts this competition, but many observers regard it as inappropriate. In a recent issue of this journal, the Scientific Advisory Board to the Federal Ministry of Transport and Digital Infrastructure proposes specific legal measures to be taken. The present paper comments on these proposals. It supports the claim for legal regulation of strike activities, but it deviates with regard to the scope of application. The point is made that striking is an activity that inherently requires legal regulation, and that legal regulation is only dispensable in sectors governed by strong competition. 相似文献
316.
Wolfram Elsner 《Forum for Social Economics》2007,36(1):1-16
Simplistic aggregation in idealized “markets” versus structural emergence in complex and path-dependent processes have always
marked a “continental divide” between neoclassical mainstream economics and all kinds of evolutionary and institutional social
economics. This paper deals with institutional, or structural, emergence and argues that the meso level (to be specific) is
the proper aggregate level for social economic analyses of complex systems and processes. Also, neo-Schumpeterian economists
have stressed recently the issue of an “institutional trajectory” taking place on the meso economic level. This paper argues
that the creative ideas of a Schumpeterian entrepreneur are not a sufficient explanation in this case. Using an evolutionary
interpretation of a simple game-theoretic formalism (the Folk Theorem), the paper strives to demonstrate that the meso level,
as the proper level of institutional emergence, must and can be endogenously explained from a process of interactive problem-solving
of interdependent agents, in their struggle for coordination under strong uncertainty. It will be illustrated that a meso-sized
socio-economic group co-evolves, and is constituted, together with the institution that in turn serves as the solution to
the coordination problem. The practical and policy implications of the argument are discussed.
相似文献
Wolfram ElsnerEmail: |
317.
Wolfram Elsner 《Journal of economic issues》2013,47(4):1114-1118
318.
David Landriault FSA PhD Gordon E. Willmot FSA FCIA PhD 《North American actuarial journal : NAAJ》2013,17(2):252-270
Abstract The seminal paper by Gerber and Shiu (1998) unified and extended the study of the event of ruin and related quantities, including the time at which the event of ruin occurs, the deficit at the time of ruin, and the surplus immediately prior to ruin. The first two of these quantities are fundamentally important for risk management techniques that utilize the ideas of Value-at-Risk and Tail Value-at-Risk. As is well known, calculation of these and related quantities requires knowledge of the associated probability distributions. In this paper we derive an explicit expression for the joint (defective) distribution of the time to ruin, the surplus immediately prior to ruin, and the deficit at ruin in the classical compound Poisson risk model. As a by-product, we obtain expressions for the three bivariate distributions generated by the time to ruin, the surplus prior to ruin, and the deficit at ruin. Finally, we consider mixed Erlang claim sizes and show how the joint (defective) distribution of the time to ruin, the surplus prior to ruin, and the deficit at ruin can be calculated. 相似文献
319.
Cristina Gutiérrez PhD Angus S. Macdonald PhD FFA FRSE 《North American actuarial journal : NAAJ》2013,17(1):90-118
Abstract Adult Polycystic Kidney Disease (APKD) is a single-gene autosomal dominant genetic disorder leading to end-stage renal disease (ESRD, meaning kidney failure). It is associated with mutations in either of two genes, APKD1 and APKD2, and although diagnosis is still mostly by ultrasonography rather than DNA-based tests, this may change in the future. Recent studies have shown that the rates of onset of ESRD associated with APKD1 mutations are much greater than those associated with APKD2 mutations, a form of genetic heterogeneity that differs from, for example, familial breast cancer. In this paper we model the the impact of mutations in APKD1 or APKD2 on critical illness insurance, extending the work of Gutiérrez and Macdonald (2003), which was based on studies predating DNA-based tests. We then extend the model to life insurance and show that the financial impact is strongly dependent on the availability of treatment (dialysis and transplant), but that if it is available, extra premiums for life insurance are modest. We show that genetic heterogeneity introduces a novel problem, because carrying an APKD2 mutation is less risky than having a family history of APKD. Thus, in jurisdictions where family history may be used in underwriting but genetic tests may not, it may be illegal to use knowledge that benefits the applicant. 相似文献
320.