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Current auditing standards require auditors to conduct a fraud brainstorming session aimed at considering ways in which the audit client's financial statements might be fraudulently misstated. Lynch et al. (2009) document that computer-mediated fraud brainstorming is significantly more effective than face-to-face brainstorming for generating relevant fraud risks. In this study, we code and analyze process-level data from the Lynch et al. (2009) study to understand the factors contributing to the greater effectiveness of electronic fraud brainstorming. Specifically, we conduct mediation analysis to discern the degree to which equality of participation and two measures of task focus contribute to greater fraud brainstorming effectiveness when using a computer-mediated communication system compared to traditional face-to-face brainstorming. We also examine participants' perceptions of ease of system use, satisfaction with the process, and satisfaction with the outcome. Overall, the results indicate that the primary reason for the greater effectiveness of electronic fraud brainstorming is the greater degree of task focus as revealed through the length of comments made when using computer-mediated fraud brainstorming. In an absolute sense, participants using electronic brainstorming felt that their brainstorming mode was easy to use and they were satisfied with the process and outcome. The primary contribution of this study is in enhancing our understanding of precisely why computer-mediated fraud brainstorming outperforms face-to-face fraud brainstorming.  相似文献   
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If the proposition of Williamson that “highly standardized transactions are not apt to require a specialized governance structure” (1979, p. 248) is to be accepted, then a discrete transaction market between small business owners and their suppliers can be easily organized in the market. This view essentially nullifies the possibility of there being a relational transaction. In this backdrop, this research attempts to explore the small buyer–supplier relationship in the context of a small city. Keeping embeddedness (Granovetter, Am. J. Sociol., 1985; 91: 481–510) as a theoretical foundation, we explore the social content in an apparently pure economic exchange. Although, earlier attempts (Khoja and Kauffman, J. Small Bus. Manag., 2012; 50: 20–40; Uzzi, Am. Socio. Rev., 1996; 61: 674–698) conformed to embeddedness in transactions between a buyer and a supplier among businesses of various sizes, they largely ignored very small‐size buyers and suppliers owing to the miniscule size of business transactions and less frequent interactions between buyers and suppliers. Based on the grounded theory approach (Strauss and Corbin, Basics of Qualitative Research‐Grounded Theory Procedures and Techniques, 1990), in this study, we conducted in‐depth interviews with 57 very small business owners to develop detailed narratives. These narratives were organized under four themes: Contractual relationship, Strategic information sharing, Caste as a proxy, and Trust Factor. The findings clearly indicate that small business owners foster continued relationships with their suppliers, owing to social conditioning factors.  相似文献   
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This paper contributes to the literature on health expenditure studies by applying the non-linear unit root tests formulated recently by Kapetanios et al. (Journal of Econometrics 112(2):359?C79, 2003) to empirically test whether the U.S. real health expenditure time-series are non-stationary or non-linear and globally stationary during a relatively long period from 1965 to 2009. For comparison purposes, it also reports the results of a battery of traditional linear unit root tests and the Lee and Strazicich??s minimum LM unit root (Review of Economics and Statistics 85(4):1082?C1089, 2003) test for structural breaks. The empirical findings of the paper show that in the United States during the period under investigation, the real health expenditure time-series are non-stationary in levels. Policy implications of the empirical findings are discussed.  相似文献   
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Everyone is anticipating the adoption of International Financial Reporting Standards (IFRSs) in the United States. But companies are slowly beginning to realize that conversion to IFRSs will require some complicated, far‐reaching changes for firms' information technology (IT) systems. In fact, this may be more costly and disruptive than Y2K and the Sarbanes‐Oxley Act combined! Senior managers will need a solid understanding of IFRSs and a workable plan to deal with the conversion process for IT. This article provides guidance for both those challenges. © 2010 Wiley Periodicals, Inc.  相似文献   
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More companies are using the Internet to report accounting and financial information. Using eXtensible Business Reporting Language (XBRL) makes that job easier. But few CFOs know much about XBRL—or how it can relieve some of the reporting pressures they face. The authors discuss the basics of XBRL, how a CFO can evaluate it, and how XBRL can improve efficiency, cut costs, and guide regulatory compliance. © 2006 Wiley Periodicals, Inc.  相似文献   
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The purpose of this article is to describe how continuous sampling plans can be used in conjunction with embedded audit modules (EAMs) to monitor transaction processing in on‐line database‐driven environments. The objectives of this article are (1) to describe the elements and methodology of continuous sampling plans and discuss their applicability for monitoring on‐line transaction processing systems, (2) to discuss how continuous sampling plans could be employed in conjunction with EAMs in on‐line transaction processing environments, and (3) to illustrate how a continuous sampling plan would work with EAMs in a relational database environment. The contribution of this research lies in the exposition of an appropriate methodology (i.e., continuous sampling) to be used in conjunction with a concurrent monitoring technique for effective monitoring of on‐line transaction processing systems. Additionally, the article shows how continuous sampling overcomes some of the drawbacks associated with continuous monitoring techniques that are computationally intensive in on‐line transaction processing environments.  相似文献   
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This paper develops and analyzes a normative model for allocating a fixed, short-term promotion budget between product advertising and prizes of a rank-order sales contest for a homogeneous sales force when sales are driven by both personal selling effort and advertising. The model provides insights into how the optimal budget allocations vary with the synergy between advertising and selling effort, sales force size, salesperson risk-tolerance, perceived cost of effort, selling effectiveness and sales response uncertainty. The analysis highlights the need for and value of close coordination between marketing and sales management in designing a promotion program involving both advertising and sales force incentives.  相似文献   
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