全文获取类型
收费全文 | 2485篇 |
免费 | 50篇 |
国内免费 | 23篇 |
专业分类
财政金融 | 225篇 |
工业经济 | 155篇 |
计划管理 | 648篇 |
经济学 | 402篇 |
综合类 | 257篇 |
运输经济 | 31篇 |
旅游经济 | 46篇 |
贸易经济 | 185篇 |
农业经济 | 419篇 |
经济概况 | 190篇 |
出版年
2024年 | 6篇 |
2023年 | 14篇 |
2022年 | 38篇 |
2021年 | 54篇 |
2020年 | 79篇 |
2019年 | 53篇 |
2018年 | 46篇 |
2017年 | 74篇 |
2016年 | 54篇 |
2015年 | 95篇 |
2014年 | 193篇 |
2013年 | 261篇 |
2012年 | 217篇 |
2011年 | 280篇 |
2010年 | 210篇 |
2009年 | 158篇 |
2008年 | 177篇 |
2007年 | 127篇 |
2006年 | 120篇 |
2005年 | 95篇 |
2004年 | 61篇 |
2003年 | 41篇 |
2002年 | 28篇 |
2001年 | 18篇 |
2000年 | 23篇 |
1999年 | 8篇 |
1998年 | 10篇 |
1997年 | 4篇 |
1996年 | 4篇 |
1995年 | 1篇 |
1994年 | 2篇 |
1993年 | 3篇 |
1990年 | 1篇 |
1988年 | 1篇 |
1985年 | 1篇 |
1983年 | 1篇 |
排序方式: 共有2558条查询结果,搜索用时 0 毫秒
121.
This paper describes an interactive professional learning experience (IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, but did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience. 相似文献
122.
AbstractCertain elicitation techniques exert some control on expert opinions by leading them to a consensus or to a specific choice. In the absence of such guidelines, experts rely on their own knowledge to formulate opinions. This can result in large dispersions and affects the decision maker’s judgment. In this situation, we wonder what the relevant elicitation techniques are and how we can help experts to express their knowledge. From literature review, it is hard to decide if elicitation techniques are equivalent or not, which justifies the reproducibility analysis that we carry out in this paper. In this study, multiple experts have been involved in order to predict the defect size in hydraulic turbines, according to four proposed elicitation techniques. The comparison between these techniques was performed based on a suggested algorithm using the area metric concept. Our Findings show that elicitation techniques with ‘support’ tend to limit variations between experts and might be suitable only when prior knowledge on the expected elicited variable is available. Otherwise, we can end up with a distorted opinion of the elicited variable and an erroneous risk assessment. 相似文献
123.
行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。 相似文献
124.
Sandra Cohen 《Financial Accountability and Management》2008,24(3):265-294
The use of financial ratios is a widespread method for assessing the financial performance of private sector companies. However, the application of an analogous exercise in the public sector is a less straightforward one. In the later case it is a multifaceted task that involves judgments about the interplay of complex social, organizational and financial factors. In this paper we use accrual end of the year financial statements data of Greek Municipalities for the period 2002–2004 to compute nine commonly used performance assessment financial ratios. We find corroborative evidence that factors, which are exogenous to the municipalities’ control, such as their wealth and size, have statistically significant impact on ratio values. Thus, as financial ratios are significantly influenced by socio‐economic factors like municipal wealth and size, cross sectional comparisons on the basis of these ratios should be made with caution and performed for municipalities that exhibit similarities in terms of size and wealth. 相似文献
125.
油气管道完整性评价的数据支持系统 总被引:2,自引:0,他引:2
帅健 《石油工业技术监督》2005,21(5):83-88
开发了管道完整性评价的数据库系统,介绍了该软件系统的结构、模块、特点、主要功能和操作界面。 相似文献
126.
石油资源的价值评价中,被重点讨论的成本级差因素由4个因素组成,其中有一类相对于油藏本身而言是外部性的因素,称为外部成本级差因素.在分析外部成本级差因素的组成因子之后,建立能够对之进行测算的数学模型,并就两个油田的实测数据给出计算结果. 相似文献
127.
对石油资源价值评价中的4个成本因素之一——运销成本级差因素进行了讨论。文中分析了运销成本级差因素的组成因子之后.建立对之进行测算的数学模型,并就两个油田的实测数据给出了计算结果。 相似文献
128.
Vicki?ComptonEmail author Cliff?Harwood 《International Journal of Technology and Design Education》2005,15(3):253-287
Understanding and undertaking technological practice is fundamental to student learning in technology education in New Zealand,
and the enhancement of student technological literacy. The implementation of technology into New Zealand’s core curriculum
has reached the stage where it has become critical that learning programmes are based on student progression to allow for
a seamless education in technology from early primary to senior secondary. For this to occur, teachers and students need to
focus learning on key features of technology education.
This paper is based on research initiated in 2001 which explored the nature of progression of student learning in technology.
It draws on findings from research undertaken in New Zealand classrooms in 1999–2000 that resulted in the development of the
technology assessment framework (TAF), (as reported in detail Compton & Harwood 2003). The 1999–2001 research was funded by
the New Zealand Ministry of Education. Findings from the 2001 research allowed for the identification of key features of technology
education that are relevant across all age groups, contexts and technological areas. These key features were collectively
termed components of practice. The three components of practice established to date are brief development, planning for practice, and outcome development and evaluation. This paper discusses the development of progression matrices for each of these and provides illustrative examples of student
work levelled against the matrix indicators of progression for brief development. 相似文献
129.
Susan B. Hughes James F. Sander Scott D. Higgs Charles P. Cullinan 《Journal of International Accounting, Auditing and Taxation》2009,18(1):29-43
We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures.We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts. We also find culture is associated with differences in risk assessments. Our results indicate that participants rarely differentiate accounts that change according to expectation from those that change contrary to expectation, but rather alter their risk assessments to match the direction of balances that increase or decrease. 相似文献
130.
当前,国际碳基金运营体系日趋成熟。本文总结了国际碳基金在治理运营模式、风险评价、风险控制与项目退出四个方面的运营经验;并结合实际,提出了中国进一步发展碳基金的建议。 相似文献