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111.
112.
The last two decades have seen a great deal of scandals in the business world. Many of them have to do with accounting and management control, but in substantially different ways. This paper focuses on the dysfunctional effects of systems of measurement and incentives, and the possible ways to overcome those dysfunctional effects, achieving a stable state of goal congruence through the introduction of justice in the design and use of management control systems, by contributing to the ethical development within the organization. We first analyze how the discipline of control systems came into being, and show how, in the last decades, both in theory and practice, has gone in a direction of becoming more ‘automatic,’ and then, we provide some case studies of how they are at the origin of many of the scandals. Borrowing from Rosanas and Velilla (J Bus Eth 57:83–96, 2005) and from Cugueró-Escofet and Rosanas (Manag Account Res 24:23–40, 2013), we develop a model of control systems based on justice, where we make the distinction between formal and informal justice. We are then able to show how informal justice is the key element in the dynamics of a control system: to preserve formal justice, or to evolve toward formal justice. In any case, it is a necessary condition to reach a state of maximum goal congruence, stable through time, as a consequence of the ethical development that this type of systems are able to generate. 相似文献
113.
Regional development policies: an assessment of their evolution and effects on the Spanish tourist model 总被引:2,自引:0,他引:2
This paper assesses the incidence of regional development policy on the evolution of the Spanish tourist model. Spain's tourist boom took place within the framework of an authoritarian, centralist regime in which no true regional policy existed. Macroeconomic interests prevailed and planning was relaxed in front of the limited economic resources available and the urgent need to earn foreign currency and give coastal areas economic dynamism, all within a favourable context of international demand growth. The country's democratisation process entailed a politico-administrative decentralisation that was more suitable for the development of an effective regional policy.Spain's entry into the European Community increased the economic resources available and largely improved regional policy principles and instruments. While the centralist policy is associated with the sun-and-beach tourist model concentrated on the coast, the new regional policy represents an essential, though sometimes unnoticed, element in the current process of diversification and spatial spread of the Spanish tourist supply. 相似文献
114.
Giménez-Gómez José-Manuel Peris Josep E. Solís-Baltodano María-José 《Review of Economic Design》2023,27(3):581-602
Review of Economic Design - The notion of lower bound on awards has been introduced in the literature to analyze the establishment of guarantees that ensure a minimum award to each agent involved... 相似文献
115.
Pere Riera Marek Giergiczny Josep Peñuelas Pierre-Alexandre Mahieu 《Journal of Forest Economics》2012,18(4):345-354
Choice Modelling applications can be designed to estimate main effects only or multiple-way interactions between attributes. It has been reported that higher order effects generally account for less than 10% of the choice explanation. Nevertheless, the amount of applications testing for interactions among attributes in environmental valuation is very limited. This paper reports a Choice Modelling exercise valuing climate change impacts on plant cover, land erosion and fire risk in Spanish shrublands. Two out of three two-way interactions were found significant and to account for more than 20% of the choice model explanation. Their contribution to the log-likelihood value was comparable to the one of the main effects variables. Moreover, accounting for second order interactions significantly altered the estimates of the implicit prices of attributes compared to the main effects specifications. 相似文献
116.
117.
Vanessa Berenguer‐Rico Josep Lluís Carrion‐i‐Silvestre 《Oxford bulletin of economics and statistics》2006,68(Z1):721-739
This paper addresses the concept of multicointegration in a panel data framework and builds upon the panel data cointegration procedures developed in Pedroni [Econometric Theory (2004), Vol. 20, pp. 597–625]. When individuals are either cross‐section independent, or cross‐section dependence can be removed by cross‐section demeaning, our approach can be applied to the wider framework of mixed I(2) and I(1) stochastic processes. The paper also deals with the issue of cross‐section dependence using approximate common‐factor models. Finite sample performance is investigated through Monte Carlo simulations. Finally, we illustrate the use of the procedure investigating an inventories, sales and production relationship for a panel of US industries. 相似文献
118.
This paper examines the strategic use of forward contracts in an industry where downstream firms must buy an essential input
from imperfectly competitive upstream suppliers. When a single large firm and a fringe of firms exist downstream, the large
firm buys forward contracts from the fringe, i.e. there is horizontal subcontracting from the large firm to the firms on the
fringe, in order to make the spot market less competitive. Hence our paper argues that horizontal subcontracting becomes an
anti-competitive device. We also compare the strategies of buying forward contracts and purchasing productive capacity and
we find that both are equivalent tools. When the downstream industry has instead several large firms, they have a “horizontal”
incentive to sell forward contracts in order to gain market share, but the former “vertical” incentive to buy them persists.
In this case, forward contracting may then lead to less competition in the spot market.
We are indebted to Ramon Faulí-Oller, José Manuel Ordó?ez and Juan Carlos Reboredo for their helpful comments and suggestions
on an earlier draft. We also gratefully acknowledge the valuable observations made by two anonymous referees and a Co-Editor
that led to substantial improvements. Of course, the usual disclaimer applies. Antelo acknowledges financial support from
the Xunta de Galicia (Grant PGIDIT02PXIA20101PR) and Bru that from the Spanish Ministerio de Ciencia y Tecnología (Grant PB98-1402). 相似文献
119.
Josep Vallverdú Calafell Soledad Moya Gutiérrez Antonio Somoza López 《International Advances in Economic Research》2006,12(1):125-130
The main objective of our research is to give some evidence, from a conceptual approach, about the possibility of contributing
to the social responsibility development, starting from accounting. Different authors agree that there is a rising need for
developing a suitable conceptual framework, which gives information companies should provide in relation to their behavior
towards the environment. However, this work intends, not only to analyze the reflection of the companies' behavior in financial
information, but also to show how a new accounting framework could facilitate progress in the social responsibility of companies.
The paper shows that it is absolutely necessary that accounting defines the way of calculating the results of the company,
taking into account the social and economical approach. A key question is a more complete definition of the matching principle,
and also to put forward the new requirements for information in relation to the new approach. 相似文献
120.
Carme Barcons-Vilardell Soledad Moya-Gutierrez Antonio Somoza-López Josep Vallverdú-Calafell Carlos Griful-Miquela 《International Advances in Economic Research》1999,5(3):386-394
Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution
from accounting literature and the European legal framework. Different institutional attitudes toward this topic were collected
from such organizations as the Financial Accounting Standards Board [1984, 1993] and the American Accounting Association [1970].
After that, a detailed revision is made of the main costs related to human resources: training and selection costs and exit
costs. This analysis is made from the points of view of external and internal (or managerial) accounting and from historical
costs and opportunity costs. Finally, no unique solution to this problem is given, but all possible alternatives are evaluated
and open for discussion. 相似文献