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排序方式: 共有115条查询结果,搜索用时 15 毫秒
21.
Marta Faias Emma Moreno‐García Gareth D. Myles 《Journal of Public Economic Theory》2020,22(2):285-301
Bergstrom, Blume, and Varian provided a neutrality result for the private provision of public goods that has inspired a considerable literature. The result has significant implications for income redistribution and broader policy interventions. This paper reviews the basic result and its applications, and discusses extensions to general private provision economies. 相似文献
22.
Given a choice set of two alternatives, the addition of a third alternative that is clearly inferior to one of the existing alternatives (but not the other), can result in a shift of preference to the alternative that dominates the new alternative. The basic asymmetrically dominated effect, as it is called, is first demonstrated under two different buying frames of mind (“What would you buy?” and “What would most people buy?”). It is then shown that the third alternative may be recognized as an unavailable option, yet still cause a preference shift. Finally, the asymmetrically dominated effect is demonstrated for real, in‐store purchases. It is concluded that the effect is robust, has a wide scope, is quite sizeable, and is of practical significance. © 1999 John Wiley & Sons, Inc. 相似文献
23.
This study explored Malaysian undergraduate tourism and hospitality students' views of the industry as a career choice. Four hundred and twenty-nine tourism and hospitality students, from three Malaysian institutions completed a questionnaire rating the importance of 20 factors in influencing their choice of career, and then the extent to which they believed tourism and hospitality as a career offers these factors. All of the 20 factors tested have been identified as being significantly different. From the results, it is clear that students generally do not believe that a career in tourism and hospitality will offer them the factors that they find important. 相似文献
24.
Gareth G. Morgan 《公共资金与管理》2013,33(6):343-346
This article outlines the impact of the charity accounting regime on churches in the various legal jurisdictions of the UK. While churches have charitable status throughout the UK, historically they have not necessarily had to follow the normal requirements for charity financial reporting. But churches are now starting to submit accounts to regulators like other charities and the impact of this is considered. 相似文献
25.
This article provides new evidence on the effect of changes in employment protection on worker absence. We use novel multi‐organization data to examine changes in worker absence as workers move from temporary to permanent employment contracts. We demonstrate a robust positive effect of employment protection on sickness absence. It has also been suggested that the impact of employment protection on absence and effort is due to a fear of dismissal. We also provide evidence that suggests that temporary workers' absence is influenced by incentives to attain jobs with protection that is unrelated to threat of dismissal. This has not been considered in earlier research. This channel of employment protection effects has important policy implications. 相似文献
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Accountability and not‐for‐profit organisations: Implications for developing international financial reporting standards
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Louise Crawford Gareth G. Morgan Carolyn J. Cordery 《Financial Accountability and Management》2018,34(2):181-205
This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not‐for‐profit organisations (NPOs). Drawing on a global survey with respondents showing experience of NPO reporting in 179 countries, we explore: practice and beliefs about NPO financial reporting internationally; perceptions of accountability between NPOs and stakeholders; and implications for developing international financial reporting standards. Interpreting our research in the context of accountability, we find considerable support for developing international financial reporting standards for NPOs, recognising broad stewardship accountability to all stakeholders as important, but prioritising accountability upwards to external funders and regulators. 相似文献
28.
Understanding small firms in tourism: A perspective on research trends and challenges 总被引:1,自引:0,他引:1
Although small firms in tourism have featured on the agendas of policy-makers for several decades, academic interest over the same period has fluctuated. Certainly the flurry of activity that occurred during the early 1990s became a steady flow of somewhat fragmented output rather than the ambitious and coherent programme of research that was anticipated at the time. The paper traces progress in this field by reviewing inter-, multi- and disciplinary studies that contribute to current understanding of small firms in tourism and how this understanding articulates with wider debates within tourism studies. In so doing, it challenges some conventional wisdom and provides an agenda for future research. 相似文献
29.
Owain ap Gwilym Gareth Morgan & Stephen Thomas 《Journal of Business Finance & Accounting》2000,27(3&4):261-281
This paper establishes an empirical role for two measures of dividend stability (as a proxy for dividend policy) in explaining UK stock returns. There is little systematic empirical evidence concerning the relation between dividend stability, dividend yield and stock returns despite the fact that a variety of theoretical models point to dividend policy as an important stock attribute. Here we construct two definitions of dividend stability, one of which involves dividend cuts, and use a sample of all listed UK firms from 1975 to 1997 to explore the relationship between stock returns and a variety of characteristics, including dividend stability. We find an inverse correlation between the stability of past dividend policy and systematic risk. Both stability measures have explanatory power over returns, but this is concentrated in January. 相似文献
30.