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61.
Per Sandin Martin Peterson Sven Ove Hansson Christina Rudén André Juthe 《Journal of Risk Research》2013,16(4):287-299
We defend the precautionary principle against five common charges, namely that it is ill-defined, absolutist, and a value judgement, increases risk-taking, and marginalizes science. We argue, first, that the precautionary principle is, in principle, no more vague or ill-defined than other decision principles and like them it can be made precise through elaboration and practice. Second, the precautionary principle need not be absolutist in the way that has been claimed. A way to avoid this is through combining the precautionary principle with a specification of the degree of scientific evidence required to trigger precaution, and/or with some version of the de minimis rule. Third, the precautionary principle does not lead to increased risk-taking, unless the framing is too narrow, and then the same problem applies to other decision rules as well. Fourth, the precautionary principle is indeed value-based, but only to the same extent as other decision rules. Fifth and last, the precautionary principle is not unscientific other than in the weak sense of not being exclusively based on science. In that sense all decision rules are unscientific. 相似文献
62.
Anna-Helen Brendler Prof. Dr. Sven Jöckel Filia Niemann Sophie Peter Helen Schneider Hannah Stiebeling Tanja Weber 《Publizistik》2013,58(2):161-178
Migrant’s media use is a growing research field in communication. This article offers an integrated view on the relationship of media use, adolescents’ identity development and social integration. Based on Hurrelmann’s conceptualization of (media) socialization, Esser’s integration theory and Keupp’s concept of identity development, this study deduces a theoretical framework for analyzing the importance of individual and mass media in the process of adolescent immigrant’s social integration. Empirically, an exploratory-qualitative survey consisting of eight group discussions and ten face-to-face interviews highlights the importance of the hybrid character of socialisatio in multi-cultural entities (community of origin and admission). The media’s role in this process is limited. 相似文献
63.
64.
This paper reviews the evolution of institutional research on performance measurement and management (PMM) in the public sector accounting literature. An assessment of the progress of this research programme is offered in light of some key developments in the broader neo-institutional sociology (NIS) literature, such as the growing recognition of the role of embedded agency, the need to bridge institutional and rational choice explanations of action and the extension of empirical research across different levels of institutional fields. Some progress has been made in this respect and has contributed to shift the emphasis from a one-sided focus on institutional effects on PMM, treating institutional pressures as largely exogenous, to recognize its more intricate roles as an outcome of, as well as a medium for, change. However, further research is required into the micro dynamics involved in transforming and reproducing PMM practices at different levels of analysis and how such practices become infused with meanings conditioned by higher-order institutional logics across various levels of institutional fields. Some research strategies for addressing these issues are outlined. 相似文献
65.
Zwischen dem, was Konsumenten sagen und dem, wie sie sich verhalten, besteht h?ufig eine gro?e Diskrepanz. Verantwortlich
sind unbewusste Prozesse, die mit Standardmethoden der Marktforschung nur schwer messbar sind. Nach den Erkenntnissen der
Neuropsychologie ist es aber gerade die implizite Ebene, auf der Marketingma?nahmen ihre Wirkung entfalten. Das Methodenrepertoire
muss daher um Verfahren erg?nzt werden, die geeignet sind, implizite Wirkungen beim Verbraucher zu messen und zu quantifizieren.
Grundlagen und Anwendungspotenzial innovativer Ans?tze. 相似文献
66.
This paper studies the role of transfer pricing as a critical compliance issue. Specifically, we analyse whether and to what extent the perceived risk associated with transfer pricing responds to country-, industry- and firm-specific characteristics. Empirically, transfer pricing risk awareness is measured as a professional assessment reported by the person with ultimate responsibility for transfer pricing in their company. Based on a unique global survey conducted by a Big 4 accounting firm in 2007 and 2008, we estimate the number of firms reporting transfer pricing being the largest risk issue with regard to subsequent tax payments. We find that transfer pricing risk awareness depends on variables accounting for general tax and transfer pricing specific strategies, the types and characteristics of intercompany transactions the multinational firms are involved in, their individual transfer pricing compliance efforts and resources dedicated to transfer pricing matters. 相似文献
67.
Sven Bornemann Susanne Homölle Carsten Hubensack Thomas Kick Andreas Pfingsten 《Journal of Business Finance & Accounting》2014,41(5-6):507-544
The opportunity of building up visible “Reserves for General Banking Risks” by the bank management represents a peculiarity in the German financial accounting framework for banks. We investigate German banks' motives for the creation and usage of these reserves and assess their role in financial stability. We find that banks primarily create and use GBR reserves to build up Tier 1 capital for regulatory capital management and earnings management purposes. Most importantly, however, we also reveal that banks using these reserves are less likely to experience a future distress or a bank default event. We therefore conclude that the existence of GBR reserves within the financial accounting framework represents both a convenient capital and earnings management tool for bank managers and a beneficial regulatory instrument to enhance bank stability. 相似文献
68.
Björn Sven Ivens Catherine Pardo Robert Salle Bernard Cova 《Industrial Marketing Management》2009,38(5):513-519
For companies, relationships with external actors may constitute intangible assets. Many firms have put in place key account management programs in order to pay sufficient attention to strategically important customers and the marketing literature has studied such programs. However, a company's relationship portfolio also comprises relationships with other types of actors. The objective of this paper is to show that - across the different types of external relationships a company may develop - some relationships have more importance than others and, hence, are key. The authors argue that, as a consequence, the keyness of certain relationships has led to the emergence of approaches which can be referred to as key relationship management. For this purpose, the authors first present empirical material on the management of relationships between companies and their partners in strategic alliances from the French IT sector. They then discuss the concept of keyness as well as the common characteristics of different forms of key relationship management such as key account management, key supplier management and strategic alliance management. 相似文献
69.
Tax Evasion and Auditing in a Federal Economy 总被引:1,自引:0,他引:1
This paper analyzes the relation between tax auditing and fiscal equalization in the context of fiscal competition. We incorporate a model of tax evasion by firms into a standard tax competition framework where regional governments use their audit rates as a strategic instrument to engage in fiscal competition. We compare the region’s choice of audit policies for three different cases: A scenario of unconfined competition without interregional transfers, a scenario with a gross revenue equalization (GRS) scheme and finally, a scenario with net revenue sharing (NRS), where not only the revenues from taxation but also the regions auditing costs are shared. Without regional transfers, fiscal competition leads to audit rates which are inefficiently low for revenue-maximizing governments. While in general GRS aggravates the inefficiency, NRS makes the decentralized choice of auditing policies more efficient.JEL Code: H26, H71, H77 相似文献
70.
Maria Bigoni Sven‐Olof Fridolfsson Chloé Le Coq Giancarlo Spagnolo 《The Rand journal of economics》2012,43(2):368-390
This article reports results from an experiment studying how FINES, LENIENCY, and REWARDS for whistleblowers affect cartel formation and prices. Antitrust without LENIENCY reduces cartel formation but increases cartel prices: subjects use costly FINES as punishments. LENIENCY improves antitrust by strengthening deterrence but stabilizes surviving cartels: subjects appear to anticipate the lower postconviction prices after reports/LENIENCY. With REWARDS, prices fall at the competitive level. Overall, our results suggest a strong cartel deterrence potential for well‐run LENIENCY and REWARD schemes. These findings may also be relevant for similar white‐collar organized crimes, such as corruption and fraud. 相似文献