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281.
The International Accounting Standards Board (IASB) faces a vast number of standard‐setting issues at all levels of financial reporting. The purpose of this article is to explore the relevance of academic research for financial reporting standard setting and the role of academic researchers in the standard‐setting process. We contribute to the current debate surrounding International Financial Reporting Standards (IFRS) by drawing inferences from prior findings regarding the role of research in the IASB's standard‐setting efforts. After defining three broad categories of standard‐setting questions, we explore how the international heterogeneity of its constituency imposes constraints on the IASB's work. Then, whether and how academic research can inform policy makers is investigated from an epistemological perspective. Based on a review of extant literature, the general criteria which a piece of research should fulfil in order to be perceived as relevant and useful by standard setters are discussed. This discussion is followed by more detailed considerations regarding the suitability of different research approaches for each of the three categories of standard‐setting questions. We also touch on the subject of inferential problems inherent in most academic accounting research. Since the main objective is to contribute insights relevant to the IASB's efforts, we analyse academics' career systems and their incentives to engage in research intermediation, before discussing possible ways in which interested researchers can channel their insights into the IASB's standard‐setting process. Overall, the international dimension of IASB standard setting and its implications for relevant research are emphasized. 相似文献
282.
Bjarne Astrup Jensen 《Annals of Finance》2009,5(1):91-123
We establish necessary and sufficient conditions for a linear taxation system to be neutral—within the multi-period discrete
time “no arbitrage” model—in the sense that valuation is invariant to the exact sequence of tax rates, realization dates as
well as immune to timing options attempting to twist the time profile of taxable income through wash sale transactions.
“In the study of investments, taxes are largely a source of embarrassment to financial economists.” (Introduction to Dybvig and Ross 1986) “Accordingly, my approach in this chapter is to examine the restrictions on the income measurement rules applicable to financial instruments implied by the requirement that the rules be linear. . . . Linearity is a desideratum of a tidy tax system.” (Bradford 2000, p. 373–374)相似文献
283.
张云霞 《山西财政税务专科学校学报》2005,7(2):71-72
通过对财经类高职高专数学课程设置现状的分析,结合21世纪人才培养目标,提出了财经类高职高专高等数学课程设置改革的设想。 相似文献
284.
物流专业是近几年来热门的一个专业,分离了物流管理、物流工程和采购与供应三个专业方向。学校根据自己的优势或强项开办适合自己的专业,个别学校还出现了两个专业或三个专业同时开办。本文重点讨论专业之间的界定及各学校优势学科融入、课程设置以及课程内容重复和如何避免等问题。 相似文献
285.
Cäzilia Loibl 《International Journal of Consumer Studies》2009,33(4):448-455
This paper examines the effect of implementation intentions on consumers' success in pursuing conflicting saving–spending goals. Surveys of participants in a community‐based savings programme were conducted to test whether the forming of implementation intentions in specific action plans facilitate the pursuit of the focal savings goal. The intervention had no effect in facilitating the savings goal, suggesting that goal conflict undermines goal commitment above and beyond the influence of commitment mechanisms. Inquiring into the reasons for not saving within the implementation intention group, we found that conflict with spending goals emerged as a partial mediator explaining subjects' failure to enact their savings intentions. Implications for community‐based savings programmes are also discussed. 相似文献
286.
This paper studies the impact of pragmatic and optimal transfer schemes on the incentives for regions to join international climate agreements. With an applied model that comprises twelve world regions we investigate: (i) a benchmark without transfers, (ii) scenarios with allocation-based rules where coalition members receive tradable emission permits proportional to initial or future emissions, (iii) scenarios with outcome-based rules where the coalition surplus is distributed proportional to emissions, and (iv) a scenario based on an optimal sharing rule where the coalition surplus is distributed proportional to outside option payoffs.We find that well-designed transfer schemes can stabilise larger coalitions and increase global abatement levels. In our applied setting we find that for allocation-based and outcome-based rules only small coalitions are stable, and, in the case of grandfathered emission permits, there is no stable coalition at all. Some obstacles associated with grandfathered emission permits can be overcome by incorporating the expected growth of emissions in developing countries in the distribution of emission permits. For the optimal transfer scheme we find that larger coalitions, which include key players such as the United States and China, can be stable, but no transfer scheme is capable of stabilising the Grand Coalition. 相似文献
287.
Karsten Albæk Mahmood Arai Rita Asplund Erling Barth Erik Strøjer Madsen 《Labour economics》1998,5(4):425-448
There are large plant size–wage effects in the Nordic countries after taking into account individual and job characteristics as well as systematical sorting of the workers into various plant-sizes. The plant size–wage elasticities we obtain are, in contrast to other dimensions of the wage distribution, comparable to the plant-size effects in other countries such as the U.S. with completely different institutions of wage setting. We also investigate the consequence of measurement error associated with the common practice of using midpoints of plant-size classes to estimate the plant size–wage elasticity. Our results indicate that using size–class midpoints yields essentially the same results as using exact measures of plant size. 相似文献
288.
养老金计划改革的宏观经济影响:中国与发达国家的比较研究 总被引:2,自引:0,他引:2
介绍了在人口老化背景下,以经合组织成员为首的发达国家的不同养老金改革方案的宏观经济影响,研究了发达国家公共养老金改革方案(如延迟退休年龄改革方案)在中国的适用性问题、公共养老金市场化改革方案的优势与安全性问题,提出了适合中国的养老金改革政策建议. 相似文献
289.
Realizing that a financial intermediary's lending, treated as an investment opportunity, is like a financial call option clarifies the role of uncertainty. We argue that the portfolio-theoretic approach and the firm-theoretic approach have important linkages that can be used to demonstrate the contingent claim analysis of a rate-setting financial intermediary. Borrower-intermediary-lender relationships between the portfolio-theoretic combined volatilities and the firm-theoretic rate-setting modes under the Black-Scholes valuation are investigated, and the conclusions depend upon the portfolio composition redistribution effect. The effect of changes in the open market security rates on the loan rate and deposit rate settings depend on the borrower-intermediary-lender relationship, portfolio risk, and management of rate-setting strategy. Moreover, movements in open market security rates are not necessarily transmitted to the loan lender and deposit absorber. 相似文献
290.
刘绍军 《黄石理工学院学报》1999,(4)
得意忘言虽然能创造很好的文学意境,但在现实生活中往往是一种假象.类比只能使人得“彼意”而非“此意”,托物寓旨和借景抒情的所有意义都来源于物象.一篇文章的思想正是这篇文章全部语言意义的综合. 相似文献