全文获取类型
收费全文 | 60篇 |
免费 | 3篇 |
专业分类
财政金融 | 11篇 |
工业经济 | 6篇 |
计划管理 | 13篇 |
经济学 | 13篇 |
旅游经济 | 2篇 |
贸易经济 | 8篇 |
农业经济 | 7篇 |
经济概况 | 3篇 |
出版年
2021年 | 1篇 |
2020年 | 1篇 |
2018年 | 1篇 |
2017年 | 2篇 |
2016年 | 3篇 |
2015年 | 1篇 |
2013年 | 9篇 |
2011年 | 1篇 |
2010年 | 1篇 |
2009年 | 3篇 |
2007年 | 1篇 |
2006年 | 3篇 |
2005年 | 3篇 |
2004年 | 2篇 |
2003年 | 2篇 |
2002年 | 1篇 |
2001年 | 3篇 |
2000年 | 2篇 |
1999年 | 1篇 |
1998年 | 2篇 |
1996年 | 1篇 |
1993年 | 1篇 |
1990年 | 1篇 |
1988年 | 1篇 |
1987年 | 1篇 |
1986年 | 5篇 |
1985年 | 3篇 |
1984年 | 2篇 |
1983年 | 2篇 |
1981年 | 1篇 |
1980年 | 1篇 |
1976年 | 1篇 |
排序方式: 共有63条查询结果,搜索用时 15 毫秒
31.
Charities constitute an important sector in the economies of Britain and Ireland. However, despite their economic importance, charity external financial reporting has been characterised by a diversity of accounting practice and a lack of standardisation. Over the last 20 years an attempt has been made to improve this situation by the publication of a Statement of Recommended Practice (SORP) for charities in 1988 and its revision in 1995. It is argued that inconsistencies in the financial statements of charities and the adoption of dubious accounting practices make it difficult for users of charity accounts to understand (and therefore use) the information provided. Previous studies have mainly looked at the impact of the original SORP (1988) on large charities in Britain. Little is known with respect to the impact on Irish charities. This paper presents the results of a comparative analysis of over 200 financial statements of Irish and British charities with respect to the recommendations contained in the revised SORP (1995). The results provide evidence that the accounts of Irish charities are considerably less compliant with the recommendations made in the revised SORP than their British counterparts. Possible reasons for this are discussed. 相似文献
32.
Ciaran Driver 《International Review of Applied Economics》1990,4(2):199-208
It is commonly supposed that the effects of accelerated capital scrapping on labour productivity occur only at the time at which the capital equipment is scrapped. This paper shows that under plausible assumptions there is also an effect on productivity growth which is longer-lasting. The latter effect arises because scrapping opens up an investment gap which manifests itself as soon as output recovers from the recession that occasioned the accelerated scrapping. The increased amount of new and best-practice capital stock that is occasioned by the extra scrapping raises the growth of productivity for as long as the quality of the capital stock reflects the transitory effects of accelerated scrapping. 相似文献
33.
34.
Because corporate entrepreneurship (CE) is central to firms' ability to compete, adapt, and perform in increasingly turbulent environments, there is a great interest in understanding its origins. To date, prior studies have overwhelmingly focused on the architectural factors—the structures, cultures, resources, and incentives—that shape entrepreneurial processes within organizations and the environmental conditions that stimulate entrepreneurial activity. However, some researchers have recently begun to argue that the requirements and challenges of CE fall most saliently on the shoulders of the firm's top management team. Focusing on various aspects of top managers' activities, roles, and processes, this line of research demonstrates the enabling role of top management teams in their firm's pursuit of CE. We extend this research by examining the impact of top management team composition in terms of human capital and social capital on CE. Additionally, because external environment perceptions within top teams shape their sociopolitical process and framing of the issues facing their firms, we submit that a team's level of perceived technological uncertainty moderates the impact of the team's human and social capital on CE. We find support for these arguments using multisource data from a sample of 99 high‐technology firms. The discussion finally traces the implications of our theory and findings for research and managerial understanding on CE. 相似文献
35.
36.
This article assesses the implementation of International Financial Reporting Standards (IFRSs) in the United Kingdom public sector. Possible motivations for the move are suggested before presenting the findings of interviews with, and a survey of, key personnel. The primary issues discussed are the rationale, challenges and costs associated with implementing IFRSs. The article concludes that the policy appears to have been implemented against a backdrop of indeterminate benefits and to be a continuation of New Public Management-style reforms with their emphasis on public sector professionalization and the language of accountancy. 相似文献
37.
Ciaran O'faircheallaigh 《American journal of economics and sociology》1986,45(3):291-294
A bstract . In taxing their mining industries most Less Developed Countries must balance their need for mineral revenues with their requirement for continued private Investment in exploration and development. Papua New Guinea has attempted to achieve such a balance. An ideal system would use a Resource Rent Tax. Papua New Guinea accepted its underlying principle but combined it with royalties, a. flat profits tax, a dividend withholding tax and an additional profits tax. The rates and thresholds keep the tax burden bearable and avoid discouraging investment for exploration and development while ensuring that the government receives a substantial return from profitable projects. 相似文献
38.
This paper investigates two problems in applying management models in beef feedlot farm planning: first, the methodological problem of modelling risk-efficient organizational responses; and second, the behavioural problem of explaining how and why an operator selects a particular organization from a choice set of efficient planning strategies. Specifically, the paper examines the feasibility of using a risk simulator in conjunction with a linear programming farm planning model (LP-RS) to calculate expected income (E)—risk (V) trade-offs as an alternative to quadratic programming (QP). Further, it identifies and examines those management components which aid the operator in forming an attitude toward the selection of one organization over numerous alternative planning strategies. The results from this research demonstrated that the E,V combinations generated by the LP-RS model closely approximated those generated by the QP model. Accordingly, it is implied that commercially oriented farm planning models (based on maximization of a linear profit function subject to linear restraints) could be modified to determine alternative planning strategies which embody different, but efficient, income-risk trade-offs. Additionally, the results indicated that in order to aid the operator in forming an attitude toward a particular organization, it is essential that the numerous E,V planning strategies be translated into management components which are consistent with his normal terms of reference. Cette publication éxamine deux problémes lies à I'application de models de gestion au cos de la production de boeuf en stabulation; un, le problème de méthodologie associéà la représentation du risque et de I'efficacité d'un type d'organisation; et deux, le problème du comportement de I'opérateur: comment et pourquoi ce dernier choisit une organisation particulière à partir d'un éventail de stratégies planificatrices efficientes. Par opposition à l'emploi d'une programmation quadratique (QP) cette étude éxamine, plus précisément, le possible emploi d'un simulateur de risques (RS) associé avec une programmation linéaire (LP) de la planification d'une ferme pour calculer diverses combinaisons de risques (V) et revenus (E). De plus les composantes de la gestion, qui participent à la formation d'une attitude de I'operateur vis à vis du choix d'une organisation parmi de nombreuses alternatives, sont identifiées et éxaminées. Les résultats de cette recherche démontrent que les combinaisons (E,V) proposées par le model LP-RS sont proches de celles produites par le model QP. En consequence cela implique que les models commercial de planification d'une ferme (basis sur la maximization d'une fonction linéaire de profit soumise à des contraintes linéaires) peuvent êlre modifiés de facon à déterminer diverses stratégies planificatrices incorporant diverses combinaisons efficaces revenues-risque. De plus les résultats suggerent que, pour que I'opérateur puisse s'aider du model lors de I'évaluation d'une organisation, il est essentiel que les nombreuses stratégies (E,V) revenues-risques soient traduites dans les composantes de gestion de manière compatible avec les termes de référence de I'opérateur. 相似文献
39.
Given the economic and social impact of the charity sector in the United Kingdom (UK), the importance of good governance has been recognised as a basis for underpinning effective and efficient performance, and for ensuring that charities meet the legitimate aspirations of key stakeholders. A major aspect of this is high-quality accounting and reporting. Over the past 25 years attempts have been made to improve this through the medium of successive, evolving versions of a Statement of Recommended Practice (SORP) for charities. As a foundation for the future review of the SORP (expected to be published in 2015), the SORP Committee undertook its largest ever consultation on an accounting pronouncement. This paper presents the findings of that consultation and, analysing them using stakeholder theory, concludes that this ambitious exercise facilitated much wider stakeholder engagement than had been experienced before and has the potential to legitimise further the SORP. 相似文献
40.
This paper attempts to quantify the costs imposed by asymmetricshocks under European Monetary Union compared to free floating.A simple two-country model is examined where policy is set inan optimal, time consistent manner. Nominal and real rigiditiesare present in both economies, but prices are set in a forwardlooking manner and expectations are rational. Results suggestthat the costs of asymmetric shocks under EMU may be significantlyhigher than under free floating, particularly if fiscal policyis not used for demand management. 相似文献