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51.
By bridging the gap between the strategic model of sanctions and the public choice framework of sanctions, the authors introduce a new sanctions game. Contrary to an earlier finding, they show that the partial compliance of the target country, along with mild sanctions, are not only an equilibrium outcome, but also Pareto superior to non-compliance and tough economic sanctions. 相似文献
52.
Reza C. Daniels 《Revue africaine de developpement》2008,20(1):67-93
Abstract: This paper evaluates a topic in the globalization and poverty debate that is often difficult to measure, namely the transmission of price changes associated with tariff liberalization to households. Furthermore, it raises the question of whether there are discernible differences between male‐ and female‐headed households that affect this consumption‐trade link. It is a partial analysis as a consequence, but one that demonstrates the importance of such a focus for continued research and policy development surrounding the impacts of globalization. Specifically, the paper evaluates how tariff changes impacted male‐ and female‐headed households in South Africa over the discrete periods 1995, 2000, and 2004. The analysis of consumption trends by sex of household head shows statistically significant differences which confirm that resources are managed differently between the sexes, and these are transmitted through to the tariff incidence analysis. On the whole, it was found that: (1) male‐headed households almost always bear a greater share of the tariff incidence compared to female‐headed; (2) both male‐ and female‐headed households — across all expenditure quantiles other than the most wealthy — bear a greater share of the tariff burden compared to their share of total expenditure; and (3) changes to the incidence over 1995, 2000, and 2004 between the sexes mimicked the trends for the population as a whole, but showed crucial differences at the bottom end of the expenditure distribution. This suggests that the sex of the household head matters, and must be considered in addition to other household identifying factors (e.g. socio‐economic status) when evaluating the impacts of tariff liberalization. 相似文献
53.
This study was conducted to measure the impact of H-University's (HU's) tuition increases on enrollment. Based on an internal
survey, this study attempts to explain the sensitivity of student enrollment to tuition variations. In addition, this paper
develops an aggregate enrollment model and uses the common economic variables such as tuition, income, wage rates, financial
aids, and unemployment rates to explain the sensitivity of demand. The most significant finding of this study is that tuition
consideration seems to have a relatively small effect on students' decisions. Actually, enrollment at HU (a private institution)
have increased despite higher tuition rate. Possible justifications could be proposed, such as the necessity of higher education
and the fact that higher education is a continued investment in human capital, in which the more relevant decision factor
is the corresponding expected rate of return and not just the cost of investment.
Presented at the International Atlantic Economic Society's Conference, Vienna, Austria, March 2003. 相似文献
54.
Pezhman Hatamifar Alireza Darban Astane Mohammad Reza Rezvani 《Journal of Quality Assurance in Hospitality & Tourism》2018,19(2):172-191
ABSTRACTHotels, as one of the major tourism service providers, must offer high quality products to survive in this severely competitive environment so that they can preserve their competitive advantage dealing with other competitors. Therefore, considering the high importance of this subject, this study aims to analyze the quality of hotels supply chain in Isfahan- Iran. On this account, the literature of quality in supply chain is reviewed and seven factors affecting the supply chain are identified. Then research hypotheses are raised in accordance with the seven factors. Data was gathered using questionnaire and Partial Least Square was applied in order to analyze the data. The obtained results indicate that focus on customer, supply chain quality leadership, supply chain quality strategies, supply chain quality information and process approach results in an increase in supply chain quality; meanwhile, the two hypotheses regarding supplier quality management and human resources development of supply chain are rejected. The results of this article will be beneficial to hotels which want to increase the level of their service quality. 相似文献
55.
Mohammad Reza Amin-Naseri Mohammad Ali Beheshti-Nia 《International Journal of Production Economics》2009,117(1):185-196
In this research the problem of parallel batch scheduling in a hybrid flow shop environment with minimizing Cmax is studied. In parallel batching it is assumed that machines in some stages are able to process a number of operations simultaneously. Since the problem is NP-hard, three heuristic algorithms are developed to give near optimal solutions. Since this problem has not been studied previously, therefore, a lower bound is developed for evaluating the performance of the proposed heuristics. Several test problems have been solved using these heuristics and results compared. To further enhance the solution quality, a three dimensional genetic algorithm (3DGA) is also developed. Several test problems have been solved using 3DGA and the results indicate its superiority to the other heuristics. 相似文献
56.
In this empirical paper, we assess how social exclusion arises in the context of labour market transition behaviour. We estimate a multi-state multi-spell competing risks model and identify five states: high skilled employment, intermediate skilled employment, low skilled employment, unemployment and out-of-the-labour market. Using data from the first seven waves of the British Household Panel Survey, we show that a substantial number of workers were trapped in a vicious circle of low-skilled employment, unemployment and inactivity in the 1990s. Workers who are part of the so-called flexible workforce are more likely to suffer social exclusion. 相似文献
57.
Reza M. Monem 《Contemporary Accounting Research》2003,20(4):747-774
Earnings from gold mining in Australia remained tax‐exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold‐mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold‐mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold‐mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general‐purpose financial reporting. 相似文献
58.
Godfred Adjapong Afrifa Ernest Gyapong Reza M. Monem 《Journal of Contemporary Accounting and Economics》2018,14(3):235-253
This paper provides a comprehensive evidence on how product and market dynamics affect the value relevance of trade payables. Using a sample of 2559 UK listed firms over the period 2005–2014, we find a positive relationship between trade payables and firm performance. Our evidence suggests that trade payables increase (decrease) performance in firms with differentiated products and demand uncertainty (larger market share). We demonstrate that the relative value relevance of bank credit versus suppliers’ credit is dependent on the nature of the product, the level of sales volatility, and market share. We use an innovative approach to assess the robustness of our results to omitted variable bias. 相似文献
59.
Reza M. Monem 《Accounting & Finance》2007,47(1):123-142
Deciding whether to release tutorial solutions to students is quite often a dilemma for instructors. This paper provides empirical evidence on the effect of releasing tutorial solutions in a management accounting course at a large Australian university. For this purpose, this paper develops a base model for predicting performance in the course and expands the model to incorporate a variable capturing the release of tutorial solutions. Consistent with previous research (e.g. Doran et al., 1991; Danko‐McGhee and Duke, 1992; Kavanagh and Rohde, 1996), in the base model, although performances in an introductory accounting course and the mid‐semester test were found to be good predictors of performance in the final examination, evidence on the role of gender and age was weak. In the expanded model, there was no evidence that releasing tutorial solutions improved performance in the final examination. The findings of this paper have policy implications for educators and administrators in education in deciding whether to release tutorial solutions to students. 相似文献
60.
We explore the effect of technical progress on the endogenously determined range of non-traded goods by using a Ricardian model with continuum of goods. By defining technical progress on the basis of proportional changes in the relative productivity across sectors, we show that the range of non-traded goods decreases if technical progress is unbiased or if it is biased toward the goods that a country has more comparative advantage. 相似文献