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71.
Is it possible to predict malfeasance in public procurement? With the proliferation of e-procurement systems in the public sector, anti-corruption agencies and watchdog organizations have access to valuable sources of information with which to identify transactions that are likely to become troublesome and why. In this article, we discuss the promises and challenges of using machine learning models to predict inefficiency and corruption in public procurement. We illustrate this approach with a dataset with more than two million public procurement contracts in Colombia. We trained machine learning models to predict which of them will result in corruption investigations, a breach of contract, or implementation inefficiencies. We then discuss how our models can help practitioners better understand the drivers of corruption and inefficiency in public procurement. Our approach will be useful to governments interested in exploiting large administrative datasets to improve the provision of public goods, and it highlights some of the tradeoffs and challenges that they might face throughout this process. 相似文献
72.
This empirical article focuses on the phenomenon of trust and its influence on the trilogy of the following interrelated factors that are crucial to the success of international business cooperations and their economic results: knowledge creation, knowledge sharing, and knowledge transfer. Trust is expected and desired by many business partners, but it is also abused by others. The term trust, due to its intangible and invisible nature, is often ignored or superficially treated by companies. However, when trust does not exist between international cooperation partners or is not nurtured, negative relationships and financial implications occur. These lacunae could be explained due to the difficulty in quantifying as a financial asset. The article presents qualitative findings (from two empirical research studies): (1) the implications of trust development for knowledge transfer between Russian‐ and German‐speaking companies, and (2) the influence of trust on knowledge sharing in the completion of an Austrian construction project. The authors applied phenomenological interviewing and observations of critical incidents or significant occurrences, combined with comparative content analysis. The positive influence of trust on the aforementioned trilogy results in higher levels of the involved companies’ innovativeness, culminating in higher levels of competitive advantage and profitability. The empirical findings are presented to explain the influence of trust on knowledge creation, sharing, and transfer, which have a bearing on intercultural cooperations. One innovative finding relates to the differentiated perception of emotions and the implications that this entails. © 2015 Wiley Periodicals, Inc. 相似文献
73.
A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection 下载免费PDF全文
Jennifer Martínez‐Ferrero Isabel Gallego‐Álvarez Isabel María García‐Sánchez 《Australian Accounting Review》2015,25(4):359-371
The aim of this paper is to analyse the connection and possible bidirectional relationship between corporate social responsibility (CSR) and earnings management (EM). Furthermore, we identify the institutional factors moderating these relationships, such as stakeholder and investor protection. The use of the generalised method of moments estimator proposed by Arellano and Bond (1991) for an international sample of 1960 international listed non‐financial companies from 26 countries for the period 2002 to 2010 highlights the existence of an inverse bidirectional relationship between CSR and EM through discretionary accruals. These relationships are especially important in countries where there is significant institutional pressure regarding CSR as a result of their greater stakeholder protection and also in countries with greater investor protection. 相似文献
74.
Traditional buildings are important features of the rural landscape and a valuable documental source about rural technology and ways of life in the countryside. For the last 60 years many traditional farm buildings have lost their original function because of the great changes in the European agricultural sector. Their respectful conversion to adopt new activities provides economic, socio-cultural and landscape benefits for promoters and the whole rural community. Traditional wine caves used for the production and storage of wine are particular good examples of redundant rural buildings needing for viable new uses. The aims of this paper are to present the architectural features of these agro-industrial spaces and to discuss suitable new uses for them. The technical, socioeconomic and legal contexts of the reuse are also examined in the paper. The use of traditional wine cellars in the production of high-quality artisanal wines, cheeses and cured meats, for cultural activities, as restaurants, or in the production of mushrooms, among others, are viable reuse proposals according to the current needs in the Mediterranean rural areas. Nevertheless, special care must be taken when restoring these spaces in order to respect the identity and the aesthetic appeal of the ancient cellars and not to come into conflict with the planning and building regulations. 相似文献
75.
E. Navarro Jurado M. Tejada Tejada F. Almeida García J. Cabello González R. Cortés Macías J. Delgado Peña F. Fernández Gutiérrez G. Gutiérrez Fernández M. Luque Gallego G. Málvarez García O. Marcenaro Gutiérrez F. Navas Concha F. Ruiz de la Rúa J. Ruiz Sinoga F. Solís Becerra 《Tourism Management》2012
The growth and expansion of tourism is a complex phenomenon and its study requires multiple disciplines. When related to sustainability, the growth limits and carrying capacity of destinations must also be considered. The objective of this article is to develop a methodology to assess the growth limits of tourist destinations, and this method is then applied to the management and planning of an open tourist resort. The limits to growth are established using a mathematical formulation (i.e., multicriteria analyses, based on the reference point methodology) based on synthetic indicators applied to two scenarios: weak and strong sustainability. There are two developments in this type of research. The first is that the application of this method is neither restricted to a natural protected area, which has its own rules and management, nor to an island possessing geographically controlled entry and exit points. Rather, this study focuses on an open coastal area with an economy based on mass tourism. Second, this new way of assessing growth limits uses a flexible formula – adaptable to other coastal areas, e.g., rural, natural, and urban – depending on the impacts generated by the tourism and the objectives specified by destination managers. 相似文献
76.
Ana Isabel Polo Peña Dolores María Frías JamilenaMiguel Ángel Rodríguez Molina 《International Journal of Hospitality Management》2012,31(1):139-151
Market orientation (MO) is considered as a competitive strategy for the rural tourism sector. A MO adoption scale is proposed and validated for the rural tourism sector. Given the importance of MO, it is important to know the relationship between a firm's characteristics and MO adoption. This study makes a hierarchical segmentation to predict the behaviour of these firms when adopting the MO. Activity and category are the two characteristics that most effectively predict a firm's behaviour. The contribution made by this work is of interest given the new field of application achieved and which have implications for the professional sector. 相似文献
77.
Luis Ambrosio Flores Luis Iglesias Martínez Carmen Marín Ferrer Valero Pascual Gallego Arturo Serrano Bermejo 《Agricultural Economics》2008,38(2):233-245
An area model is presented for agricultural land use, based on a generalized linear mixed model. This model is spatially explicit and dynamic and, although it uses aggregated data, allows for heterogeneity of behavior among individual farmers. The parameters of the fixed component of the model are obtained using an estimation equations approach, and the structure of spatiotemporal correlation is assessed using empirical semivariograms. The model is illustrated using as an example the dynamics of agricultural land use in the Lower Guadalquivir area in Spain. A simulation study indicates that the model gives poor results if the heterogeneity of individual behavior and spatiotemporal autocorrelation are ignored. 相似文献
78.
Standard macroeconomic models show that uncertainty plays a significant role in consumption and saving decisions under rather mild conditions, namely the convexity of the marginal utility of consumption. Increased uncertainty generates a positive extra saving, the so‐called ‘precautionary saving’. Although this hypothesis has been tested by a large number of authors, both at macro and micro level, the empirical results are not conclusive, and the main conclusion than can be drawn is that there is neither consensus on the intensity of that motive for saving, nor on the most appropriate measure of uncertainty. This paper provides a comprehensive review of the empirical literature discussing the main controversial issues and the different approaches followed by the studies addressing empirically the test of precautionary saving. 相似文献
79.
Isabel Gallego‐Alvarez Luis Rodríguez‐Domínguez Javier Martín Vallejo 《Business ethics (Oxford, England)》2020,29(3):570-586
The aim of our research is to analyze how different religions influence business ethics. We develop an index of practices in the field of business ethics, made up of 19 items containing practices related to workers, consumers, products, human rights, management of ethical conflicts, and crime prevention. Also, we consider a wide range of religion affiliations. To undertake this research, we use a panel data sample composed of 11,956 firm‐year observations from 18 countries. Drawing on stakeholder theory, we posit some hypotheses based on the religions considered. The results obtained show that a higher percentage of religious adherents in the country where a company does business usually involve the implementation of more ethical practices in the corporate field. These findings are obtained for Christian, Islamic, Jewish, and Hindu religions. In contrast, this does not stand for Buddhist and folk religions. Also, countries where there is no predominant religion do not show a confluence between religion and ethical corporate practices. 相似文献
80.
The analysis of relations of dependency is widespread in tourism research. However, there are a series of questions related to endogeneity, such as dependence on the past and reverse causality, closely linked to the specific characteristics of the sector, which cast doubt on the conventional methods that are currently in use, especially Ordinary Least Squares. In this paper, the consideration of those questions and their analysis is proposed with the current methodology of dynamic panel data with the System GMM method. In addition, an practical application is advanced with 187 airlines to demonstrate the use of the tool. The results of dynamic panel data analysis can contribute new nuances in the field of tourism that have hardly been reflected upon until now. Here it is used to examine the complex interrelations and the dynamic components of the sector in greater depth. 相似文献