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81.
Francisco J. Beltrán Tapia 《Journal of Agrarian Change》2015,15(2):239-260
The regional diversity of communal persistence in nineteenth‐century Spain has been well documented by historiographers. Although the explanation of this divergence has been attributed to the social and environmental context, together with the prevailing market incentives, that characterized the different rural societies of this period, there has been no clear assessment of the role played by each of these factors. Through a comparative study of the historical data at the provincial level, this paper analyses the relative contribution of these elements to that divergence. The results diminish the significance of market signals and show how the social and environmental conditions interacted to limit, or promote, the dismantling of the common lands. Apart from the greater need to resort to the commons when it was necessary to increase agricultural production in dry regions, this paper highlights the role of unequal levels of access to land in promoting enclosure. The Spanish case illustrates the limitations of the theories that predict the inevitable drift towards individual property rights. 相似文献
82.
Maria Espinosa‐Goded Jesús Barreiro‐Hurlé Eric Ruto 《Journal of Agricultural Economics》2010,61(2):259-273
Agri‐environmental schemes (AES) have had a limited effect on European agriculture due to farmers’ reluctance to participate. Information on how farmers react when AES characteristics are modified can be an important input to the design of such policies. This article investigates farmers’ preferences for different design options in a specific AES aimed at encouraging nitrogen fixing crops in marginal dry‐land areas in Spain. We use a choice experiment survey conducted in two regions (Aragón and Andalusia). The analysis employs an error component random parameter logit model allowing for preference heterogeneity and correlation amongst the non‐status quo alternatives. Farmers show a strong preference for maintaining their current management strategies; however, significant savings in cost or increased participation can be obtained by modifying some AES attributes. 相似文献
83.
Irene Criado-Jiménez Manuel Fernández-Chulián Carlos Larrinage-González Francisco Javier Husillos-Carqués 《Journal of Business Ethics》2008,79(3):245-262
Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally discharge the accountability of an organisation
to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that
the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure
requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic
this scenario actually is, in view of the conflicting interpretations in the literature on this subject. To that end, a survey
of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance
with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results
suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest,
however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally,
through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes
more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile
apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with
SEER regulation.
Irene Criado-Jiménez is a Doctoral Candidate at the Departamento de Economía y Administración de Empresas, Universidad de
Burgos. Her research interests include accounting for sustainable development and corporate accountability.
Manuel Fernández-Chulián is a Doctoral Candidate at the Departamento de Economía y Administración de Empresas, Universidad
de Burgos. His research interests include sustainability reporting and full cost accounting.
Francisco Javier Husillos-Carqués is Assistant at the Departamento de Gestión de Empresas, Universidad Pública de Navarra
and a Doctoral Candidate at the Universidad de Burgos. His research interests include social and environmental reporting and
environmental management.
Carlos Larrinage-González is Associate Professor at the Departamento de Economía y Administración de Empresas, Universidad
de Burgos. His research interests include social and environmental accounting. He writes for interdisciplinary journals in
accounting. He has co-edited special issues in European Accounting Review and Accounting, Auditing and Accountability Journal
and currently is an Associate Editor of the Revista de Contabilidad-Spanish Accounting Review. 相似文献
84.
Zang Kejia 《中国对外贸易(英文版)》2008,(8):16
As early as June 29,2006,Zaragoza World Expo welcomed a new participant-China,the first ever developing country that will host for Shanghai 2010 exhibition.It has been almost two years since China's official announcement for its participation,and the 2008 Zaragoza World Expo is approaching with only several ten days to countdown.Is China ready for the crucial show in Spain? 相似文献
85.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
86.
The aim of this paper is to analyse the main determinants of consumers' knowledge and their willingness to pay for organic food products. Moreover, the relationship between knowledge and buying behaviour is explored. Virgin olive oil is taken as an example. Data was generated by way of an experimental auction carried out in two cities in northeast Spain. A three-equation model is estimated: (1) Consumer knowledge; (2) the decision to pay a premium for organic olive oil; and (3) how much premium consumers are willing to pay. Results indicate that socio-economic variables are main determinants of consumer knowledge, and that consumer attitude, lifestyle and knowledge all influence the decision to pay a premium for organic olive oil. 相似文献
87.
The demand for alcoholic beverages in Spain 总被引:2,自引:0,他引:2
The objective of this study is to analyze the main determinants of alcoholic beverages consumption at home. Data comes from the latest Spanish Household National Survey, which provides information on expenditure and quantities of different food products by household. Because households are interviewed only 1 week, a large number of zeros have been recorded. Among the existing censured demand models (the double hurdle (DH) model; the purchase‐infrequency model; and the Tobit purchase‐infrequency model, among others) and after carrying out model selection tests, the DH model has been finally estimated. All expenditure elasticities are positive, corresponding the highest value to spirits. Own price elasticities are negative and also in this case the spirits exhibit the highest value. Socio‐economic variables also play an important role in explaining consumer purchase and consumption decisions. 相似文献
88.
Samuel Garrido 《Journal of Agrarian Change》2014,14(3):400-418
In the nineteenth century, Spanish irrigation was studied by a number of British and French engineers, who sought to acquire knowledge that could be applied to India and Algeria. In their reports, they said that Spanish irrigation communities were run by the irrigators themselves in a totally democratic way, which was not true. Although such ideas had hardly any practical consequences in colonial India and Algeria, they did have important repercussions in Spain, where the irrigation institutions came to resemble the image they had been given by the reporters, with the best results. Through the work of Elinor Ostrom, the myth created by the nineteenth‐century reporters has also eventually become an argument in favour of irrigation projects in today's developing countries being managed by water users’ associations. 相似文献
89.
西班牙是农业发达国家,其农业复合保险制度运作较为成功,而且独具特色。本文分析了西班牙农业复合保险制度的法律框架、主要内容和特点,借鉴西班牙农业复合保险制度的成功经验,提出构建我国农业保险制度的相关建议,包括加快农业保险立法进程,建立政府、商业保险公司和农民专业合作社之间的公私协作机制、农业巨灾再保险制度、农业保险纠纷仲裁制度和农民参与农业保险决策与管理机制,政府的保险费补贴应体现更加具体的政策目标,等等。 相似文献
90.
Emma García-Meca Juan P. Sánchez-Ballesta 《Journal of International Accounting, Auditing and Taxation》2011,20(2):73-82
This article examines how analysts respond to specific ownership structure characteristics by studying the accuracy of their forecasts after the release of the first Spanish corporate governance code and before IFRS were adopted. Specifically, we analyse the influence of ownership concentration, bank ownership and insider ownership on analyst forecast errors. Overall the results show a positive and significant influence of bank ownership on analyst forecast accuracy, which suggests that bank ownership leads to closer monitoring of management and a reduction in analyst forecast errors. However, the presence of large shareholders and insiders in the ownership structure of the firm does not significantly affect the accuracy of financial analysts. This research provides investors with a more refined sense of how analyst forecasts might be affected through the composition of the ownership structure in a context of high concentration of ownership, relevant presence of banks in firms as creditors and shareholders, and local GAAP. 相似文献