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101.
The Australian accounting environment is dominated by two competing brands – Chartered Accountant (CA) and Certified Practising Accountant (CPA) – which signal that the profession has been unable to achieve full unification. Focussed on 1969, this dual theory-informed, in-depth study examines the first of four unsuccessful attempts to merge the two professional accounting associations from which the two brands originate: The Australian Society of Accountants (the Society) and The Institute of Chartered Accountants in Australia (the Institute). Primary data from public archives and oral history interviews, combined with secondary sources, are drawn upon to explain the failure of this proposed merger and to consider its legacy. The complementary theoretical perspectives of “boundary-work” and “institutional work” are applied. Amidst other challenges, corporate collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the prospect of there being sufficient commonality of purpose to enable a merger. While there was overwhelming support from Society members, the merger proposal was defeated by a comprehensive “no” vote from Institute members. This pattern of voting was repeated in three subsequent merger attempts, leading to the persistence of the curious binary structure of the Australian accounting profession and associated ongoing differences and tensions. 相似文献
102.
Management buyouts occur when incumbent managers (typically in association with third party investors) purchase all of a firm's outstanding stock and remove it from public trading. Prior ethical analyses of such activities have ignored the fact that large numbers of such buyouts return to public trading. The ethical implications of management buyout activity can be more fully understood if the entire buyout process is considered, beginning with the time the firm is taken private until it is returned to public trading. Using a widely employed strategic management ethical framework developed by Hosmer (1994), this paper examines the ethics of the complete buyout cycle. 相似文献
103.
This paper presents two optimisation models for use in the production of symmetric input–output tables (SIOTs) based on data contained within supply-use tables (SUTs). The first model produces commodity-by-commodity SIOTs derived from the selection of appropriate technology assumptions, while the second produces industry-by-industry SIOTs derived through the selection of appropriate sales structure assumptions. Both models address the problem of negative coefficients and also permit the use of rectangular SUTs as base input data. Additionally, this paper explores the development of a ‘comprehensive model’ enabling production of both commodity-by-commodity and industry-by-industry SIOTs that are conceptually and mathematically consistent. 相似文献
104.
Traditional accountants and business professionals: Portraying the accounting profession after Enron
Society’s perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival of the financial system. The paper explores how commentators have analyzed the changing activities of accountants (including the rise of consulting) and have contrasted the personalities of “founding fathers” of the US accounting profession with their early 21st-century successors. The paper concludes that changing stereotypes of accountants are evidence of “negative signals of movement” for accounting as a profession. 相似文献
105.
106.
A financial system engaged in active transition from central planning to free market may be dubbed a transition economy. On today's global landscape, there are several important transition economies, all at various stages of transition and with differing degrees of success. Yet, much is not known about this important sector of the world economy. As outside enterprises seek alliances with firms from transition economies, it is important to know what these firms want from alliance partners. To learn more, we conducted a study interviewing managers of private firms from the two largest and most strategically important transition economies: China and Russia. We found that while Chinese and Russian firms often hope for some of the same things as their counterparts in mature economies as regards alliances, they are also interested in other things not normally associated with alliances: political influence, relief from paying bribes, and protection from extortion or even violence. Moreover, we discovered that because of differing institutional conditions in the two countries, Chinese firms are not always looking for the same things from alliances as are Russian firms—in spite of surface similarities between the two economies. Based on these findings, we provide guidelines for firms seeking alliance partners in transition economies, to assist them in determining if an alliance is right for them and planning accordingly. 相似文献
107.
Meditation has been shown to be a cost-effective means to help individuals reduce stress, alleviate anxiety and depression. Similarly, leisure has been found to reduce stress, improve mood and contribute to overall health and well-being. The similarities and differences in outcomes between meditation and leisure suggest that a comparative analysis may determine if and how experiences and outcomes of meditation may be similar to and different from those of leisure and provide deeper insights into the ways in which both can contribute to improved quality of life. The purpose of this study is to examine the similarities and differences in meditation and leisure as perceived by a range of individuals engaging in meditation. Results indicate that meditators experience stress reduction, emotional balance and an enhanced quality of life during both their leisure and meditation. Many of the positive experiences and outcomes derived from meditation render it very similar to leisure. Nevertheless, meditation and leisure also differ in several important ways. 相似文献
108.
Tourism and poverty alleviation: perceptions and experiences of poor people in Sapa,Vietnam 总被引:1,自引:0,他引:1
This paper examines the perceptions and experiences of poor people in Sapa, Vietnam, regarding tourism as a means of poverty alleviation. Participant observations and semi-structured interviews were conducted with local people and key informants. The paper indicates that local people perceive poverty as a lack of rice and/or income and attribute it to both internal and external causes. The local tourism sector has primarily benefited the non-poor and tour operators, resulting in conflicts of interest among community members. However, more local people consider tourism a contributor to poverty alleviation than those who do not. All interviewees wish to become homestay owners or tourist guides. The most important barrier to the former is the lack of capital, while foreign language proficiency is the main hindrance to the latter. It is concluded that while an appropriate approach is required to involve local people in tourism, alternative livelihoods other than tourism are also needed. The study suggests that poor people's interpretation of poverty may be substantially different from that of academics and policy-makers. It argues that by valuing the perspectives of those experiencing poverty we can establish more meaningful approaches to alleviating poverty through tourism that are more likely to succeed. 相似文献
109.
110.
This paper examines changes in corporate dividend policy around the introduction of a dividend imputation tax system. This represented a significant change to the Australian tax framework and allows us to test the effect of differential taxation on corporate dividend policy. Consistent with the tax preference for the distribution of dividends, we find dividend initiations, all dividend payout measures and dividend reinvestment plans increased with the introduction of dividend imputation. Similarly we find that gross dividend payouts are more volatile under dividend imputation. Finally, we find that the increase in dividend payout and initiations differs across firms. In particular, we find that the higher the level of available franking tax credits the higher the firm's gross dividend payout and the more likely the firm is to initiate a dividend. 相似文献