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11.
    
Auditors who must express an opinion on the financial statements of publicly held enterprises must perform a series of risk assessments as the basis for selecting appropriate audit procedures to be performed. Although many auditing expert systems have been developed for individual components of the audit risk assessment process such as inherent and control risk assessment, none integrate these assessments to arrive at the ultimate objective of assessing the allowable level of detection risk which drives audit procedure selection. This paper discusses critical design concerns for audit planning expert systems in light of the integrated nature of the steps involved in the audit planning process. The design and development of an integrated audit planning expert system called APX (Audit Planning eXpert) is also discussed. A distinguishing feature of APX is that it not only performs the individual types of risk assessments but it also integrates the resulting assessments to arrive at allowable detection risk. The knowledge acquisition and system development process are described to illustrate some of the mechanics of developing such a system.  相似文献   
12.
Although a considerable body of research in information systems has established that computer-mediated communication (CMC) is beneficial for brainstorming (idea generation) tasks, less is known about its effectiveness for more complex decision-making tasks. This paper reports the results of two experiments comparing the performance of face-to-face and CMC teams in decision-making tasks that move beyond brainstorming. In the first experiment, the performance of face-to-face and computer-mediated teams was compared in two tasks: one requiring participants to engage in convergent thinking and a second brainstorming task requiring divergent thinking. Consistent with predictions derived from McGrath's task circumplex model, the results of experiment one reveal that participants using computer-mediated communication perform significantly better than those interacting face-to-face on the divergent (brainstorming) task. On the convergent task, computer-mediated and face-to-face teams performed equally well; i.e., there was not a significant difference in their performance. In the second experiment, the performance of face-to-face and computer-mediated teams was again compared in two tasks: an integrative negotiation task and an idea-generation task. The results of the second experiment were similar to those of experiment one, in that computer-mediated teams significantly outperformed face-to-face teams in the idea-generation task, while computer-mediated and face-to-face teams performed equally well on the integrative negotiation task. These experiments contribute to the literature by shedding additional light on the conditions under which computer-mediated communication is as effective as, and in some cases more effective than, face-to-face interaction.  相似文献   
13.
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   
14.
Ethical Challenge to Businesses: The Deeper Meaning   总被引:1,自引:0,他引:1  
Today, ethics has become an important dimension for businesses. Broadly, there are two lines of thought on this issue. The first one suggests that ethical issues have to be resolved through development of appropriate ethical standards at personal or organizational level. The second one emphasizes the process of developing ethical standards rather than the standards themselves. This paper argues that the latter line of thought, when taken forward, implies that ethical dimension is essentially challenging businesses to transform themselves and their people at a very fundamental level in order to evolve continuously to higher levels of perfection. The deeper significance is that in future, businesses will play a dominant role in bringing forth the human spirit, an aspect that is hitherto perceived to be in the purview of other human activity systems like the Church or family. This restructuring at the societal level is probably the most fundamental message of this age of growing interdependence.  相似文献   
15.
Injuries now rank among the leading causes of morbidity and mortality the world over. Injuries are steadily increasing in developing countries like India. Systematic and scientific efforts in injury prevention and control are yet to begin in India. Data on injuries are very essential to plan preventive and control measures. The objective of this study is to know the profile of the injury cases admitted to M S Ramaiah hospital, Bangalore, India, using a cross-sectional study design for six months, i.e. from Oct 2008 to April 2009. The mean age of the study population was 35.3 years (SD = 15.38), 69.1% were injured in road traffic accidents (RTA), 28.7% due to falls and 2.2% due to burns. Nearly 14.4% were under the influence of alcohol. Nearly 73.6% of RTA cases were two-wheeler users, 48.5% had not followed sign boards and 56.5% had not obeyed the one-way rules, 63.5% of the two-wheeler users did not use helmets. Also, 38% of two wheelers had two pillion riders, whereas 57% of four-wheeler users had not used a seat belt. Among falls, 58% occurred at home, 49% occurred due to slippery surface. Road traffic accidents were the most common cause for injuries, in which two wheelers were most commonly involved. Strict enforcement of traffic rules and education on road safety are very essential to prevent injuries.  相似文献   
16.
    
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   
17.
Patent Enforcement, Innovation and Welfare   总被引:1,自引:0,他引:1  
This paper analyzes how the Southern patent enforcement affects the Northern firm's choice of licensing, subsidiary production or exports for serving the Southern market, and the innovation rate in the North and ultimately the welfare in the South. We show that for imperfect patent enforcement, licensing contract leads to more innovation in the North relative to subsidiary or exports. When both subsidiary and exports are very costly options, no patent enforcement in the South is best for the South. However, when either subsidiary operation or exports can be organized cheaply, the Southern government chooses some positive degree of patent enforcement. We also establish that strengthening of patent enforcement in the South may lead to more licensing and less subsidiary operations or exports.  相似文献   
18.
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   
19.
    
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   
20.
    
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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