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21.
Section 3450 of the Canadian Institute of Chartered Accountants (CICA) Handbook requires Canadian firms to capitalize development costs that meet certain criteria and to expense those that relate to research. International Accounting Standard (IAS) No. 38 favours a similar approach. In the United States, Statement of Financial Accounting Standard (SFAS) No. 2 recommends the immediate expensing of all research and development (R&D) spending. The only exception is SFAS No. 86, which requires software development costs to be capitalized when a product successfully passes a technological feasibility test. Consequently, the Canadian financial disclosure regime provides a rich setting for testing the market valuation of capitalized R&D. Our primary research question asks whether capitalized R&D provides useful information to market participants investing in Canadian firms. We use price‐level and return models to assess the value relevance of capitalized R&D disclosed in the financial statements under Canadian GAAP. In line with expectations, using a price‐level model, we find that capitalized R&D and R&D expense as disclosed in the financial statements provide information that is value relevant to market participants. However, we find that R&D capitalized during the year helps explain returns while R&D expense does not. Thus we conclude that the application of section 3450 of the CICA Handbook produces value‐relevant information. 相似文献
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在企业数量增加的同时,企业之间所具有的竞争情况也愈发激烈。其中,财务共享服务是目前企业提升运营效率、降低运营成本的一项重要方式。本文中就以企业的费用报销流程为例对云财务共享服务模式进行一定的研究与设计。 相似文献
24.
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality. 相似文献
25.
肖建文 《长春金融高等专科学校学报》2014,(2):38-40
三公经费管理作为反映财政预算单位拨款支出的活动,在财政预算管理体系中占有重要地位。通过研究三公经费管理中存在的弊端,解读公共预算在三公经费管理活动中所起的实质作用,进而提出规范优化治理的对策。从公共预算管理的角度阐述三公经费,寻求实现三公经费公开的解决对策。 相似文献
26.
This paper proposes a new strategic planning model for high-speed rail ventures. It is a mixed-integer optimization model that applies to a given line and focuses on two key strategic decisions: station location and fleet composition. Our purpose is to improve on previous station location models by including fleet composition decisions. In the new model, we additionally take into account in an approximate fashion the interrelationships between strategic and subsequent tactical decisions, regarding line planning, train scheduling and fleet assignment issues. The usefulness of the model is demonstrated for a case study involving a planned Lisbon-Oporto high-speed rail line. 相似文献
27.
在电子商务活动中人们是通过网上丰富的商品信息、完善的物流配送和方便安全的资金结算系统进行交易。面对崭新的交易方式,消费者的心理势必发生相应的变化。本文从对电子商务活动中消费者心理特征,变化和影响因素等方面进行分析,探讨网络消费者的心理。 相似文献
28.
严明贵 《安徽工业大学学报(社会科学版)》2007,24(6):103-105
学生写作中经常出现词汇、语法、措辞等方面的错误,教师在教学中应分析其错误形成的原因,正确对待其错误,努力改进教学方法和评价手段,鼓励学生自主学习,以提高学生文化修养和作文质量。 相似文献
29.
英语作文评语是教师对学生作文创作的鉴赏性工作,在英语教学中发挥着重要作用。近几年来由于我国英语教育的师资力量有限、教师英语作文批改量大等原因,师生在对待作文评语的问题上出现消极应付、感情缺失的现象。从Grice的经典合作原作出发,结合实例分析大学英语作文评语中存在的诸多问题,由此探索评语写作的新思路,以激发学生的写作兴趣,提高英语写作水平。 相似文献
30.
A review of research on personality in teams: Accounting for pathways spanning levels of theory and analysis 总被引:1,自引:0,他引:1
Jeffery A. LePine Brooke R. Buckman Eean R. Crawford Jessica R. Methot 《Human Resource Management Review》2011,21(4):311-330
Over the last half century there has been a great deal of interest in the role of personality in teams. In this article we review the theoretical and empirical research on this topic to summarize what we have learned and also to provide a foundation for future research necessary for application of this knowledge to human resource management decisions. We describe research that emphasizes both team- and individual-levels of analysis and theory, and we discuss recent efforts that attempt to bridge these two levels. We conclude by identifying several issues that should take precedence in research in order to advance our understanding of the role of personality in teams. 相似文献