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Geoffrey Whittington 《Abacus》2008,44(2):139-168
This paper analyses various controversial issues arising from the current project of the IASB and FASB to develop a joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as underlying the debate: a Fair Value View, implicit in the IASB's public pronouncements, and an Alternative View implicit in publicly expressed criticisms of the IASB's pronouncements. The Fair Value View assumes that markets are relatively perfect and complete and that, in such a setting, financial reports should meet the needs of passive investors and creditors by reporting fair values derived from current market prices. The Alternative View assumes that markets are relatively imperfect and incomplete and that, in such a market setting, financial reports should also meet the monitoring requirements of current shareholders (stewardship) by reporting past transactions and events using entity-specific measurements that reflect the opportunities actually available to the reporting entity. The different implications of the two views are illustrated by reference to specific issues in recent accounting standards. Finally, the theoretical support for the two views is discussed. It is concluded that, in a realistic market setting, the search for a universal measurement method may be fruitless and a more appropriate approach to the measurement problem might be to define a clear measurement objective and to select the measurement method that best meets that objective in the particular circumstances that exist in relation to each item in the accounts. An example of such an approach is deprival value, which is not, at present, under consideration by the IASB. 相似文献
23.
黄漓江 《湖北农村金融研究》2008,(9)
从认知语言学中的完形趋向理论和概念合成理论出发,重新审视成语谐音仿拟广告词。这一尝试性分析揭示了该类广告词理解的认知过程,扩展了这两个理论对语言现象的解释力,同时也为解释这类广告词广受青睐的深层原因提供了一种新的阐释空间,从而丰富了对这一语言现象的研究。 相似文献
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《Journal of Purchasing & Supply Management》2017,23(3):176-190
In complex and competitive business environment, there have been many examples of supply chain members fighting for power. Therefore, researchers have begun focusing on the impact of control power allocation on the supply chain. This paper examines the allocation of power in different service supply chain relationships, analyzing the impact of service level on optimal control power allocation and comparing the differences between the optimal power distribution in service supply chains and that of manufacturing supply chains. We adopt a mathematical model building method to discuss this issue, verifying the theoretical perspectives through empirical studies of China's largest state-owned logistics company, the China Railway Company, and the private ownership enterprise, Tianjin SND Logistics Company. We also develop a conceptual model of the influence of control power on the performance of service supply chains, based on the modeling and case analysis. The conceptual model shows several results: the control power allocation determines the dominant structure of the supply chain; the service provider's wholesale pricing strategy and the service integrator's sales price strategy present different outcomes under various dominant structures of the supply chain, which will greatly affect the performance of the corresponding supply chain; and the relationship between the supply chain dominant structure and the price can be adjusted by the service level. 相似文献
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In a context where several sectors of society compete for space, land use types must be carefully designed and spatially allocated to guarantee a sufficient level of relevant ecosystem services (ES) in a territory of interest. In this respect, contemporary land use planning involves multiple, often conflicting objectives and criteria. Consequently, major benefits can be expected from spatial decision support systems (sDSS) designed to deal with complex spatial allocation problems.This paper presents the generic conceptual framework ‘OSMOSE’ and its free and open source software implementation, for the generation of specific sDSSs for spatial land use planning. The specific sDSSs generated with OSMOSE are meant to (i) identify land units which meet multiple predefined ES-attribute values for a specific land use type (LUT) and (ii) rank land units for a given LUT according to these multiple ES-attributes. A complementary purpose is to (i) identify and (ii) rank LUTs for a given land unit. Whereas ‘identification’ is done by means of a threshold query, ‘ranking’ is based on the Iterative Ideal Point Thresholding (IIPT) method. The proposed framework is extremely flexible as it can accommodate differentially weighted, continuous and/or ordinal attributes with, for the latter, equal or unequal number of classes, alternative land unit definitions and land use types. Moreover, assessments cannot only be made using ES-levels for the land unit/LUT combinations but also in terms of changes in ES-levels after a particular change of LUT.The OSMOSE framework is illustrated by means of the specific sDSS BoLa which is generated to support land use planning in the region of Flanders (Belgium) with focus on soil protection. Four cases are presented in which the decision support varies between the available approaches (threshold – selection, threshold – ranking, IIPT – selection, IIPT – ranking). 相似文献
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《Futures》2015
There has been a proliferation of contributions about transdisciplinarity during the last decade. Today transdisciplinarity is known and referenced in the natural and social sciences, and the humanities, as well as numerous professions. Hence it is appropriate to take stock of what has been achieved in both education and research during the last 10 years. These achievements include development of conceptual and analytical frameworks, a diversification of methods and approaches in precise localities, specific cases showing the creative, reflexive and transformative capacity of transdisciplinary inquiry, and concerns about the asymmetries of power and control of participants during processes of the co-production of knowledge. However, conceptual and institutional barriers for transdisciplinary inquiry are still common whereas incentives remain rare. This is not only due to the scepticism of decision makers in academic institutions, in conventional funding agencies and in policy decision making but also to the formal education and personal motives of scientific researchers in academic institutions. 相似文献
27.
《Journal of Global Marketing》2013,26(3):29-50
There are compelling reasons why multinational corporations (MNCs) must improve their marketing performance in less developed countries (LDCs). A solution to better performance may be creation of a separate strategic business unit, known as the SBU (LDC), to be responsible for all third world operations. A strategic planning model for the SBU(LDC) is presented; it parallels the typical corporate strategic plan but differs in significant respects. Planning steps discussed include mission and objectives, market opportunity analysis, target market evaluation, product strategy, entry strategy, marketing program, and impact analysis. Key issues involved in implementing the SBU (LDC) within the corporate framework are discussed. 相似文献
28.
Mieko Igarashi Luitzen de Boer Annik Magerholm Fet 《Journal of Purchasing & Supply Management》2013,19(4):247-263
This paper examines the existing literature on green supplier selection. In total, 60 articles are reviewed, all published in peer-reviewed journals between 1991 and 2011. The articles are analyzed in terms of several general variables such as type of research and theoretical viewpoint, as well as more specific variables such as the supply chain position considered, stages of the supplier selection process studied, and the perspective taken on environmental criteria. The main findings are threefold. First, analytical research, focusing on developing normative decision models for the final stage in green supplier selection is clearly most dominant, employing a wide range of techniques. Second, empirical research is less prominent and generally lacks a clear theoretical background. Third, very little conceptual research has been done linking green supplier selection to an organization's strategy. Research on green supplier selection is highly fragmented and in danger of overemphasizing the technical aspects of supplier selection. Based on this review of the articles, a conceptual model of green supplier selection is presented, aimed at integrating the different dimensions of green supplier selection and identifying directions for future research. 相似文献
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在企业化取向的政府和公共部门会计改革过程中,美国的联邦政府形成了独具特色的政府会计与财务报告模式。对美国联邦政府会计概念框架的主要特征及其影响因素进行分析,可从中得到有益的启示。 相似文献