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41.
The paper examines the impact of tax rule uncertainty on the development of the Sarbanes-Oxley auditor independence rules. We show that the inability of Congress to articulate a concise and agreed-upon tax shelter definition forced the SEC to adopt their own definition that incorporates two characteristics common to most tax shelters: contingent fee arrangements and confidentiality. We also consider whether this definition eliminates the subjectivity in the tax shelter identification process because it reinstates the significant purpose standard (used for tax enforcement purposes) to assist auditors (and their public company clients) identify tax shelter transactions. We conclude that the new definition has reduced the incentive of auditors to provide tax related services to their public company clients. 相似文献
42.
林承铎 《四川商业高等专科学校学报》2006,14(2):28-31
资本维持原则普遍采取“票面金额”制和禁止折价发行等股票发行制度。但这一原则制度在实践中也存在着种种制度和立法争议,并经常导致公司筹资困难,从而违背了它原来的立法初衷。从历史和现实的比较情况看,允许公司采用“低面额股”的股票发行制度将是解决资本维持原则的制度和立法争议的最佳措施,既便利公司筹资,又使债权人的利益最终受到保护。 相似文献
43.
Elaine Sternberg 《Economic Affairs》2009,29(4):5-10
Corporate social responsibility (‘CSR’) is often associated with hopes for improved corporate governance. As understood conventionally, however, CSR is conceptually incoherent, practically unworkable, and wholly unjustified. To be compatible with corporate governance, ‘CSR’ needs to be understood not as Counterproductive Stakeholder Regimentation, but as Conscientious Stakeholder Responsibility. 相似文献
44.
销售者的产品责任归责原则辨正 总被引:2,自引:0,他引:2
《侵权责任法》关于销售者的产品责任归责原则的规定既不是无过错责任,也不是过错责任,更不是无过错责任与过错责任的结合。过错责任原则符合产品责任制度的发展趋势,应该成为销售者的产品责任归责原则的理性选择。但只有修改相关立法,销售者的产品责任归责原则才能得以明确。 相似文献
45.
46.
随着计算机网络的迅速发展和网络经济时代的到来,各个部门法都在经历着前所未有的变革.如网络消费者通过click-wrap contract、online electronic contract等形式在线订购产品与服务,电子商务的广泛开展与迅速发展,消费者进行网上访问等等参与电子交易都是通过订立网络格式合同进行的.网络电子契约的发展导致了在网络经济和贸易领域中网络格式合同的广泛应用. 相似文献
47.
Spatial planning has been earmarked as an important tool for achieving sustainable development. In Sweden the important task of planning for sustainable spatial development and land use falls largely to the local authorities, since there is no official institute for spatial planning at a national or regional level. This article investigates local planning for sustainable development by analysing recent municipal comprehensive plans, which it is argued are a major instrument for this purpose. Although comprehensive plans are statutory, their design and content is very much at local discretion, and for the most part, not a rigid process governed from above. For this reason, a template analysis was used, where the template was built from the contents of the comprehensive plans, and not from a predefined understanding of what sustainability is or how planning for sustainable development should be done. What the findings reveal, however, is that there is not much deliberation concerning the meaning(s) of sustainable development, and, further, that the planning principles considered necessary to bring about sustainable development were not exclusively regarded as sustainable as such, but rather as part of a general ‘belief system’ about prudent planning—sustainable or not. It is suggested that, rather than rethinking planning, planners have internalized the concept of sustainable planning into the existing ‘belief system,’ and thus, the planning principles have become ‘sustainable’ by default. 相似文献
48.
撤销权制度中关于撤销权行使的主观要件和客观要件判断是撤销权制度的核心内容之一,我国理论界对此问题的讨论众说纷纭,我认为关于行使撤销权的主客观要件的判断应采用形式标准和实质标准相结合的办法始能起到最佳效果。 相似文献
49.
Jean Canil Sigitas Karpavičius Chia-Feng Yu 《Journal of Business Finance & Accounting》2023,50(9-10):1743-1778
We examine how chief executive officer (CEO) mobility affects corporate payouts. We exploit US state courts’ staggered adoption of the inevitable disclosure doctrine (IDD) to obtain exogenous variation in mobility. We report several findings. First, we find that firms in IDD-adopting states increase dividend payouts, whereas the effect of IDD on share repurchases is insignificant relative to firms not in IDD-adopting states. Second, the increase in dividends is concentrated on firms run by CEOs having high ability. Third, CEOs increasing dividends are less likely to be forced to leave their jobs. Fourth, the increase in dividends is concentrated on firms run by early-career CEOs rather than retiring CEOs. Last, CEOs increasing dividends receive more favorable shareholders’ say on pay votes for higher pay. Our evidence supports the notion that restricted mobility induces CEOs to choose a dividend policy that enhances their positions with their shareholders. 相似文献
50.
在东亚经济奇迹中扮演了极为重要角色的发展型国家在20世纪90年代日趋衰落。对于发展型国家衰落的主流解释坚持乏味的内因论,把发展型国家衰落的原因主要归结为其自身的制度缺陷。但是,这种解释仅仅是出于国家失败论的市场原教旨主义教条,而并未提供令人信服的证据。发展型国家衰落的根本原因来自于外部强制性力量而并非其制度本身,美国新自由主义政策的推行从多个方面直接削弱了东亚经济体的国家能力,导致了东亚发展型国家的最终衰落。对于中国而言,需要反思和警惕美国新自由主义政策的影响,抵御外部力量对我国国家能力的削弱,不断增强和改善国家能力,保证经济社会持续稳定发展。 相似文献