全文获取类型
收费全文 | 402篇 |
免费 | 15篇 |
专业分类
财政金融 | 40篇 |
工业经济 | 38篇 |
计划管理 | 77篇 |
经济学 | 78篇 |
综合类 | 3篇 |
运输经济 | 7篇 |
旅游经济 | 7篇 |
贸易经济 | 102篇 |
农业经济 | 30篇 |
经济概况 | 32篇 |
邮电经济 | 3篇 |
出版年
2023年 | 2篇 |
2021年 | 5篇 |
2020年 | 15篇 |
2019年 | 15篇 |
2018年 | 15篇 |
2017年 | 24篇 |
2016年 | 9篇 |
2015年 | 14篇 |
2014年 | 19篇 |
2013年 | 68篇 |
2012年 | 15篇 |
2011年 | 14篇 |
2010年 | 14篇 |
2009年 | 20篇 |
2008年 | 12篇 |
2007年 | 8篇 |
2006年 | 11篇 |
2005年 | 16篇 |
2004年 | 10篇 |
2003年 | 6篇 |
2002年 | 8篇 |
2001年 | 4篇 |
2000年 | 6篇 |
1999年 | 3篇 |
1997年 | 7篇 |
1996年 | 5篇 |
1995年 | 7篇 |
1994年 | 7篇 |
1993年 | 2篇 |
1992年 | 4篇 |
1991年 | 5篇 |
1990年 | 6篇 |
1989年 | 2篇 |
1988年 | 5篇 |
1987年 | 2篇 |
1986年 | 3篇 |
1984年 | 3篇 |
1983年 | 1篇 |
1982年 | 1篇 |
1981年 | 3篇 |
1980年 | 1篇 |
1979年 | 2篇 |
1976年 | 1篇 |
1975年 | 3篇 |
1973年 | 3篇 |
1971年 | 3篇 |
1970年 | 2篇 |
1969年 | 2篇 |
1967年 | 1篇 |
1963年 | 1篇 |
排序方式: 共有417条查询结果,搜索用时 15 毫秒
71.
Generally, accounting standard setting in the 21st Century promises to be an interesting and increasingly diverse endeavor. This paper discusses the formation of the FASB’s Not-for-Profit Advisory Committee in 2010 and its work to date. I identify the various changes that will likely impact accounting and auditing for not-for-profit entities. Specifically, prospects for changes to current not-for-profit standards are discussed with emphasis on how future changes might follow the patterns outlined for private companies or small and medium-sized entities. New possibilities and implications for educators and curriculum design are introduced. 相似文献
72.
This paper reports the findings of an exploratory qualitative study using the implementation of Wenger’s [(1998). Communities of practice: Learning, meaning, and identity. Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. Organization, 7(2), 225–246] Theory of Communities of Practice to develop an Accounting Community of Practice (ACOP) pedagogy. Students from eight accounting courses who participated, in the120 narratives and 280 surveys used as data, practice and develop critical real-world professional accounting competencies by linking three structural foundations: (1) accountability to joint enterprise, (2) mutual engagement, and (3) shared repertoire of communal resources. Competencies promoted by the AICPA [(1999). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm; AICPA. (2006). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm); International Federation of Accountants (IFAC). (2003). International education standard No. 3, professional skills. Retrieved from www.ifac.org; IFAC. (2015). Meeting future expectations of professional competence: A consultation on the IAESB’S future strategies and priorities. Retrieved from www.iaesb.org; ICAEW. (1996). Added value professionals: Chartered accountants in England and Wales. London: Author], and other professional bodies include problem-solving, leadership, project management, and interaction. ACOP strategy is effective in maintaining dynamic learning environments, increasing students’ awareness of trust, open communication, and creative thinking. Meaning and knowledge are owned in ACOP where the focus of the class shifts from instructor to students. This study adds to limited empirical research in communal forms of learning in accounting. 相似文献
73.
Enrico Laghi Michele Di Marcantonio Maria Teresa Bianchi 《现代会计与审计》2014,(12):1167-1186
This study aims at assessing whether a significant within-year seasonality exists in the loan loss provisioning behavior of European listed banks observed in the period from 2004 to 2013. Since the accuracy of auditing processes and the level of disclosure requirements in financial reports differ among quarters, during the year, banks may have a leeway to underestimate and postpone the complete provisioning of loan losses in the less regulated and less audited quarters. We hypothesize that those differences are relevant factors which determine non-lower or significantly higher average levels of loan loss provisions in the half-yearly and especially in the annual financial reports than in the interim management statements disclosed in the first and the third quarters of the year. We also investigate the impact of the recent financial crisis and develop a special analysis for the ltalian banks' case. The empirical results support our hypotheses, suggesting that, in some cases, a convergence among quarterly levels of auditing processes and disclosure requirements may be needed. Our work contributes to the existing literature by providing additional evidences and considerations on the within-year seasonality in the loan loss provisioning behavior of European listed banks observed in the last decade. 相似文献
74.
John W. Dawson Joseph P. Dejuan John J. Seater & E. Frank Stephenson 《The Canadian journal of economics》2001,34(4):988-1009
Data quality in the Penn World Tables varies systematically across countries that have different growth rates and are at different stages of economic development, thus introducing measurement error correlated with variables of economic interest. We explore this problem with three examples from the literature, showing that the problem appears to be minor in growth convergence regressions but serious in estimating the effect of income volatility on growth and in a cross-country test of the Permanent Income Hypothesis. The results suggest, at the least, a need for performing appropriate sensitivity tests before drawing conclusions from analyses based on these data. JEL Classification: E21, O47 相似文献
75.
Teresa García-Marco M. Dolores Robles-Fernndez 《Journal of Economics and Business》2008,60(4):332-354
This paper analyses the determinants of risk-taking in Spanish financial intermediaries, with special emphasis on the ownership structure and size of the different entities. On the one hand, the specific legal configuration of Spanish Savings banks may lead them to differ from Commercial banks in their risk behaviour. In particular, they may invest in riskier projects. Nevertheless, other theories indicate that greater stockholder control in Commercial banks may induce them towards greater risk-taking in certain situations. In this paper we test these hypotheses with a dynamic panel data model (1993–2000) for Spanish Commercial banks and Savings banks. We analyse whether differences in risk behaviour are related to different ownership structures or to other factors such as the size of the entity. 相似文献
76.
We analyse Irish managers' perceptions about the degree of wrongness of ten types of unethical conduct. In-person interviews with 348 managing directors of Irish-owned businesses who report their perceptions of the degree of wrongness of ten business ethics problems (the dependent variables) yield the data for our study. Predictors of managers' ratings include the existence of a business code of ethics, perceived frequency of occurrence of the given acts, company size and sector, union membership, Irish business ownership and independence (the independent variables). Results indicate that approximately 75% of those sampled are independent Irish owned businesses but few (only 22% of this sample) have a formal business code. Regression analyses reveal that small firms with a code of ethics predict higher wrongness ratings for managers in regard to the practices of unfair pricing and delayed payments (unethical behavior involving firms) but managers also consider such acts the least wrong overall. Wrongness ratings on the eight remaining unethical acts are explained by the manufacturing sector. However, manufacturing firms in Ireland also have a high percentage of unionised workers indicating that unions influence managerial thinking about social and employee ethics (e.g., discrimination, insider trading). The traditional adversarial Industrial Relations model is useful in noting that unions are important in setting ethical standards for indigenous Irish-owned businesses. Given this reality, management in small, manufacturing firms should work with unions to create a more formal ethics code in order to guard against corruption and to remain competitive in the international marketplace. Those without strong unions might articulate their own organisational values. 相似文献
77.
María Teresa lvarez‐Martínez Salvador Barrios Diego d'Andria Maria Gesualdo Dimitrios Pontikakis Jonathan Pycroft 《The World Economy》2019,42(3):818-845
In a globalised world, governments are eager to attract foreign investors by lowering corporate tax rates. Recent trends point towards a revival of a race to the bottom in corporate income tax (CIT) rates in developed economies. EU countries have been active in this respect. A generalised fall in CIT rate could prove detrimental to tax revenues and trigger increase in other taxes to meet fiscal policy objectives. However, it could also spur investment and growth and prove to be a good fiscal policy strategy if, as a result, the corporate tax base increases. The final economic and fiscal impact of a reduction in CIT rates is therefore unclear. Using a CGE model, we find that uncoordinated tax reforms significantly impact national economies and third‐country effects can be significant when large countries implement CIT rate cuts. Small countries are better off unilaterally reducing their CIT rate at the expense of other EU countries. We find that negative spillovers are mitigated when the country reducing its CIT rate restores its budget balance by cutting either public expenditures or social transfers. A larger degree of non‐EU capital mobility also tends to reduce the negative spillover effects of unilateral CIT rate reductions. 相似文献
78.
ABSTRACTIn today’s integrated global economy, business executives of multinational corporations are required to have a flexible global mindset in order to cope with the driving forces of globalization. Thus, the global market forces stress the importance for business schools to graduate students with skill sets pertinent to functioning competitively in the ever-changing business environment. In this article, we conducted a survey of 165 students in the Albers School of Business and Economics at Seattle University to examine whether international cocurricular activities help achieve the goal of cultivating a global mindset in students. The results suggest that international cocurricular activities enhance students’ global mindset. Short-term study tours and international internships do have a significant impact on students’ global mindset as other long-term cocurricular activities, which may cost more time and money. We recommend that short-term study tours be used as an alternative cost-effective way to engaging business students in the internationalization of the business curriculum at their institutions. 相似文献
79.
Since franchise business can be an alternative to independent business, it seems interesting to look at those factors that encourage individuals to choose franchise rather than independent business. It is also relevant to consider the role of innovation because it is generally accepted that independent business facilitates innovations to a greater degree than does franchise. The main goal of this paper is to determine the factors that encourage individuals to choose franchise activity and what role plays innovation in their decision. 相似文献
80.
This study aims to analyze the relationships between entrepreneurship, innovation and economic growth, and to show the feedback effects in these relationships. A Schumpeterian approach considering three equations linking GDP, innovation, and entrepreneurship facilitates this analysis. This paper presents empirical analysis of entrepreneurial activity in 13 developed countries. Panel data with fixed effects methodology, for the period 2002 to 2007, provides the means to estimate the equations. The analysis shows that several factors have positive impacts on innovation and entrepreneurship, including monetary policy and social climate. Additionally, a feedback effect is at work: economic activity promotes entrepreneurship and innovation activities, and the latter enhances economic activity. Therefore, policymakers must consider this effect when designing economic policies. 相似文献