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71.
72.
载人飞船主要通过火箭的助推将飞船送入太空。事实证明,飞船升空一定要用多级火箭才行,那么到底要用多少级火箭发射才适宜呢?文中以Maple为工具,建立了火箭发射载人飞船的加速度模型,给出了计算各级火箭助推产生的末速公式,并合理解释了需要使用三级火箭发射载人飞船的道理。 相似文献
73.
本文介绍了欧盟“产品销售”立法新框架(765/2008和768/2008/EC)I~台背景及其详细内容,旨在帮助我国出口企业全面了解欧盟整个“产品销售”法规体系的运作。 相似文献
74.
《Finance Research Letters》2014,11(3):183-193
This paper shows that the standard textbook formula for computing the present value of a future random cash flow – the discounted expected value – is formally incorrect and can generate significant errors when used to compute present values. The correct present value method is provided as well as a simple adjustment to the textbook formula which can be used to obtain an approximation to the correct value. 相似文献
75.
Natalie Tatiana Churyk Shaokun Yu Howard Blumstein Richard Larkin 《Journal of Accounting Education》2011,29(1):60-85
The Accountants’ Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation. Your task is to: (1) explain the advantages and restrictions associated with NFPs, (2) describe and calculate customary NFP performance metrics and assess risks, (3) determine the existence of liabilities and expenses, (4) discuss contract-timing issues, (5) evaluate differences between discretionary and non-discretionary power, (6) evaluate contribution alternatives, and (7) use primary and secondary accounting literature to solve the case. 相似文献
76.
NO.7信令在通信网络中使用非常广泛,尤其在PSTN中。但我们在高职院校中采用惯常方式来讲解NO.7理论时,老师普遍感到教得很吃力,学生学得也很吃力。笔者认为:如果能在理论讲解时,能结合实训平台通过相应的呼叫接续实验来加强学生对NO.7信令的学习理解大有裨益。 相似文献
77.
本文在Bjork and Christensen(1999)的基础上,进一步研究了远期利率曲线与利率动态模型具有一致性的充分必要条件,论证了广泛采用的Nelson-Siegel模型与Ho—Lee、Hull—White、HJM等无套利模型的不一致性,提出了一个与这类无套利模型相一致的新的远期利率曲线参数模型,实证研究表明,这个一致性远期利率曲线在收益率曲线的横截面拟合方面与Nelson—Siegel模型具有十分相似的良好表现,可应用于无套利模型校准、利率衍生品定价和货币政策分析等方面。 相似文献
78.
改革开放30年来,由于家庭联产承包责任制的推行、农村商品经济的发展,以及农业基础的进一步加强,我国农村生产力获得了解放和发展,促进了农业发展,增加了农民收入,改变了农村面貌,促进了我国社会主叉新农村建设。 相似文献
79.
介绍了无菌包装的一般过程、材料及容器,从工艺、设备等方面论述了无菌包装技术的现状,并对其商业应用前景作了进一步分析。 相似文献
80.
This paper provides evidence that regulatory contracts affect firms' accounting choices and risk‐management decisions. Specifically, we investigate whether an exogenous shock to regulatory risk induced by Statement of Financial Accounting Standards No. 115, “Accounting for Certain Investments in Debt and Equity Securities” (SFAS 1993), encouraged U.S. banks to deviate from portfolio and risk benchmarks when they adopted the standard. Because we cannot observe relevant benchmarks, we model portfolio and risk decisions as functions of macroeconomic and firm‐specific factors using data from a period when regulatory capital was immune to SFAS No. 115 accounting. We examine a sample of 230 publicly traded banks and find that (1) irrespective of adoption timing, banks classified too few securities available for sale (AFS) relative to estimated benchmarks; (2) weaker banks that adopted the standard early classified far more securities as AFS relative to benchmarks; (3) banks altered the size of their securities portfolios along with the levels of interest‐rate risk and credit risk as regulatory capital decreased; and (4) the level of interest‐rate risk on banks' loan portfolios increased at the time of SFAS No. 115 adoption. We also explore the 1995 Financial Accounting Standards Board (FASB) amnesty when firms could “readopt” SFAS No. 115. We find that banks used the 1995 FASB amnesty to undo strategic initial SFAS No. 115 adoption decisions. Taken together, our findings suggest that SFAS No. 115 caused some of the accounting and economic consequences predicted by bankers, analysts, and academics. 相似文献