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71.
72.
Noelia Olmedo-Torre María Martínez Martínez Antoni Perez-Poch Beatriz Amante García 《International Journal of Technology and Design Education》2018,28(2):495-506
The aim of this paper is to analyze what generic competencies at the Universitat Politécnica de Catalunya (UPC BarcelonaTech) are most evaluated by the teaching staff belonging to the first curricular block of industrial engineering degree courses at the Barcelona Escola Universitaria d’Enginyeria Técnica Industrial, and also to relate these competencies to the assessment tools and the types of session most frequently used in the evaluation of the said competencies. Furthermore, it is intended to determine the level of acquisition of the generic competencies (related to their profession) as perceived by the students themselves during their course of study and their completion of the Final Year Degree Project (Project Trabajo Final de Grado—TFG). To that end, a group of 140 university teachers and a population of 145 students were each the object of an anonymous online survey while they were engaged on the Final Year Degree Project (TFG). The results of this survey show that the competencies most evaluated by the university teaching staff, in order of importance, are as follows: autonomous learning, the effective use of information resources, teamwork, and good oral and written communication, while the most frequently used tools of assessment are the rubrics. Autonomous learning is the generic competence perceived by the students as being the one most acquired during their completion of the TFG. 相似文献
73.
The role of female directors in promoting CSR practices: An international comparison between family and non‐family businesses 下载免费PDF全文
Lázaro Rodríguez‐Ariza Beatriz Cuadrado‐Ballesteros Jennifer Martínez‐Ferrero Isabel‐María García‐Sánchez 《Business ethics (Oxford, England)》2017,26(2):162-174
This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non‐family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non‐family firms. In family firms, corporate social responsibility (CSR) commitment does not vary significantly with the presence of female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. 相似文献
74.
Does technology make a difference? Evidence from Spanish hotels 总被引:1,自引:1,他引:0
Maria-Eugenia Ruiz-Molina Irene Gil-Saura Beatriz Moliner-Vel��zquez 《Service Business》2011,5(1):1-12
Information and communication technologies (ICTs) have positively contributed to the hospitality industry. In Spain, the third
tourism destination in the world, hotels have widely adopted computers and the Internet for the internal processes as well
as in their relationships with their providers and customers. While some ICT solutions are common in hotels regardless of
their category, others may allow to differentiate across upscale hotels and those of inferior level. This study identifies
the most discriminating ICT solutions across 3-, 4-, and 5-star hotels, and discusses their potential for improving efficiency
and service quality. In particular, digital technology, loyalty programs, and ambient intelligence are some of the most differentiating
technologies, which may be implemented by 3- and 4-star hotels to improve the perceived quality of their processes and services. 相似文献
75.
AbstractWe study the information consequences of conservatism in accounting. Prior research shows that information asymmetries in capital markets lead to firm-level increases in conservatism. In this paper, we further argue that increases in conservatism improve the firm information environment and lead to subsequent decreases in information asymmetries between firm insiders and outsiders. We predict and test if this decrease in information asymmetries manifests itself through: (a) a decrease in the bid–ask spread and in stock-returns volatility, and (b) an improved information environment for financial analysts, leading to more precise and less dispersed forecasts, and to more analysts following the firm. Using a large US sample for the period 1977–2007 and several proxies for conservatism we find robust evidence consistent with our expectations. Our results are in line with conservatism being useful not only for debt-holders, but also for equity-holders. 相似文献
76.
This paper studies the incentives of rating agencies to reveal the information that they obtain about their client firms. In the model, rating agencies seek to maximize their reputation and protect their market power. They observe public information and obtain either precise or noisy private information about a firm. Reputational concerns dictate that a rating reflects private information when it is precise. However, when private information is noisy, two situations arise. In a monopoly, the rating agency may ignore private information and issue a rating that conforms to public information. Under some conditions, it may even become cautious and issue bad ratings ignoring both types of information. With competition, however, it has incentives to contradict public information as a way to pretend that it holds precise private information. Moreover, it may become more likely to issue good ratings in an attempt to protect market power. 相似文献
77.
The aim of this paper is to illustrate the capability of a customer of a service business to act as a co-manufacturer. Thus,
the customer becomes a key element in simultaneously improving environmental performance and competitiveness, in both the
environmental dimension as well as in other dimensions. To this end, we have analyzed the case of the Dydee Company. In order
to address the root of the environmental issues, certain procedures were used to change the customers’ habits. This option
turned out to be much more efficient and less risky than its alternatives. The challenge laid in getting the customers, once
informed, to be willing to modify such a personal and delicate task.
The exchange rate at the time of writing this case analysis (9 September 1999) was 166 pesetas to the dollar, that is, approximately
the current value of 1 euro. 相似文献
78.
Beatriz Catalán 《Quantitative Finance》2013,13(6):591-596
We model the volatility of a single risky asset using a multifactor (matrix) Wishart affine process, recently introduced in finance by Gourieroux and Sufana. As in standard Duffie and Kan affine models the pricing problem can be solved through the Fast Fourier Transform of Carr and Madan. A numerical illustration shows that this specification provides a separate fit of the long-term and short-term implied volatility surface and, differently from previous diffusive stochastic volatility models, it is possible to identify a specific factor accounting for the stochastic leverage effect, a well-known stylized fact of the FX option markets analysed by Carr and Wu. 相似文献
79.
The stabilization effects of Taylor rules are analyzed in a limited participation framework with and without credit market imperfections in capital goods production. Financial frictions substantially amplify the impact of shocks, and also reinforce the stabilizing or destabilizing effects of interest rate rules on output. However, these effects are reversed relative to new Keynesian models: under limited participation, interest rate rules are stabilizing for productivity shocks, but imply an output-inflation tradeoff for demand shocks. Moreover, because financial frictions imply excessive fluctuation, stabilization via an interest rate rule can be a welfare-improving response to productivity shocks. 相似文献
80.
The price of housing per square meter and the trend observed over the last few years is one of the issues that most concerns Spanish citizens and subsequently their political and economic representatives. However, in spite of the importance of space in the real estate market, official averages do not take into account the spatial correlation of housing prices. In order to solve this handicap, we propose the kriging the mean method to estimate mean housing prices. This method provides the best unbiased linear estimation taking into account spatially correlated data. 相似文献