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Children and young people’s voices have often been neglected in tourism research, and this is particularly the case when exploring tourism from the host community’s perspective. The lack of children and young people in tourism research has been attributed to the slow engagement and adoption of alternative and critical methodologies which open up new and fresh ways of interpreting reality. The paper aims to explore the potential for participatory film to uncover the perspectives of marginalised members of the community such as children and young people. We also discuss the use of participatory film as an epistemic philosophy, and as a post-disciplinary form of methodology (or ‘postmethodology’) which is ideologically grounded. The findings suggest that children and young people feel strongly about their community and display feelings of anger and frustration towards tourists who are perceived to not respect the community and the environment. The methodological contribution of this paper lies in the use of an innovative and voice-generative participatory visual method to empower young people to actively participate in tourism research.  相似文献   
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While customer acquisition is clearly important for new brands, mature brands are often said to rely on defection management for maintenance and growth. Yet the theory to support this approach has been subject to very little empirical investigation. How do brands actually increase the size of their customer base? Through superior acquisition or by reducing customer defection? Or some mixture of both? Conversely, do brands decline through deficient acquisition or excessive defection? This work analyzes changes in ‘first brand loyal’ customers to answer these questions, using a combination of panel data on the prescribing behavior of doctors and a cross-sectional tracking survey for residential finance. This study is the first research to compare defection and acquisition against stochastic benchmarks for customer churn under stationary conditions. The results are surprising: for both growth and decline, unusual acquisition plays a much stronger role than unusual defection. This finding demonstrates that acquisition has been under-rated in the past, and implies that prospect management is at least as important as defection reduction. A simulation shows that unusual acquisition also accounts for far more improvement in profit than does unusual defection.  相似文献   
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This paper demonstrates the significance of location-specific differences in manufacturing characteristics and in consumer demand for technology competitiveness. It looks, in particular, at the economic viability of emerging polymer composite automobile body technologies if produced in the United States (U.S.) versus if produced in the People's Republic of China (P.R.C.) The results show that polymer composite bodies, when produced locally for the local market, are competitive for significantly fewer cars in the P.R.C. (7%) than in the U.S. (29%). Despite consumer demand characteristics in the P.R.C. being more favorable for composites, differences in production characteristics between the two locations dominate the overall effect. These results suggest that in cases such as automobile bodies where markets and manufacturing location are tightly coupled, firms may need to put as much emphasis on understanding the impact of local production differences on technology competitiveness as in understanding local markets.  相似文献   
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In this paper, we address the question of whether the board of directors is more effective in constraining earnings management after the mandatory application of IFRS. Specifically, we explore how two board characteristics — board independence and (2) the existence of an audit committee impact earnings management. Our empirical results suggest that board independence and audit committees play an important and effective role in reducing earnings management after the introduction of IFRS and that the accounting regulatory framework significantly contributes to the effectiveness of the two corporate governance mechanisms. Our findings also confirm that a company's corporate governance characteristics remain an important determinant of earnings quality; therefore, an analysis of the effects of new regulations must consider firm-level determinants.  相似文献   
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This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfiguration of the ERP to integrate some of the legacy functionalities that were familiar to organizational participants and which were considered by them to provide a more effective way to manage their finances. Our contribution to the literature is not only to show the importance of such post-roll-out modifications for creating a working information system, but also to extend previous accounts of non-linear accounting change processes by emphasizing how these modifications are dependent on the particular entanglement of users and technology (the sociomaterial assemblage) rather than either features of the technology or the agency of the humans involved. Moreover, our analysis of the case data suggests that management accounting in particular may not be easily captured in ERP packages, even where the technology architectures are supposedly designed for a particular industry. The case data also points to issues of affordability and the power of communities of practice as mediating the extent to which these familiar accounting logics may become integrated within the ERP system.  相似文献   
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The in-flight magazine is one of many industrialised print media to which the traveller is exposed. In-flight magazines, however ‘ideologically innocent’ they may appear, can be very powerful in representing the norms and values to which travellers should supposedly adhere. This paper builds on arguments that there is a lack of research on representation in tourism and focuses in particular on how in-flight magazine advertising produces, mediates and reproduces discourses surrounding air travel. Using Critical Discourse Analysis (CDA), advertisements from a selection of Qantas and Air New Zealand in-flight magazines from 2005 were studied. The content analysis of these texts reveals that the magazine advertisements wish to speak to a certain ‘elite’ type of traveller who is mobility-rich as well as financially wealthy, with the time to pursue a raft of travel activities and the money to buy an array of expensive luxury products. Essentially, the paper argues that magazine advertisements can be a subtle (or, perhaps, not so subtle) way of ‘socially sorting’ airline travellers into those who are socially and culturally acceptable airline travellers and those who are not. The advertisements can also be seen as a means of socially sorting the airline traveller from other types of traveller and from the non-traveller. No matter which way the sorting occurs, in-flight magazine advertising appears to be a powerful medium that overwhelmingly appeals and speaks to privileged groups in society.  相似文献   
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To stimulate sales of sustainable products, such as organic and fair trade products, retailers need to know whether their in-store instruments effectively enhance market shares. This study uses sales data and a multilevel modeling approach to explain the market shares of sustainable products according to shelf layout factors, price level, price promotions, and consumer demographics. It argues that the effect of these variables differs between organic versus fair trade products, as buying motives might differ, organic buyers tend to be more loyal, and price is a more informative signal of quality for organic products. Results show that the number of facings has a positive relationship with the market share of fair trade brands, but not with the market share of organic brands. The same holds for the price difference with the leading brand, which is important for fair trade brands but not for organic brands. In contrast, an arrangement of the product category by brand is associated with higher market share for organic brands but not for fair trade brands. Additionally, placement at eye level and clustering of items benefits both types of sustainable brands, whereas they appear to be not very sensitive to price promotions. Finally, higher sales of sustainable products are found in areas where the customer base is older and has a higher education level.  相似文献   
60.
Recent UK research suggests that the majority of consumers fail to utilize unit prices or quantity indications when purchasing pre-packaged foodstuffs. This failure reduces their ability to identify optimal purchases and to protect themselves against oversized packaging, product downsizing and quantity surcharges. Previous work on quantity has been non-UK based (e.g. Wansink 1996), suffered from methodological flaws and/ or lacked specific focus on quantity.This research investigates why quantity indications are not utilized and adopts a more comprehensive multi-method approach using accompanied shopping interviews, simulated tasks (n = 230) and an in-store questionnaire (n = 1000). The results show consumers are: generally unaware of quantity indicators; confused because they are overloaded with product information; unable to process the volume and diversity of the quantity information generated by large numbers of products and brands; unwilling to make the effort to make comparisons; do not understand different measurement systems, quantity terms and expressions; do not care about small quantity differences; use package size or tactile weight instead; believe that the law protects them sufficiently; do not have time to make comparisons; are unable to locate and assimilate unclear quantity information. The results raise important consumer education issues and implications for retailers relating to clearer and more consistent quantity indicators.  相似文献   
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