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排序方式: 共有143条查询结果,搜索用时 20 毫秒
1.
Peter 《Annals of Tourism Research》2002,29(4)
This study investigates the presentations of Hiroshima and Nagasaki as postwar tourism destinations in a selection of Japanese-language guidebooks. Comparison is made between commonly voiced criticisms of Japanese attitudes toward the two atom-bombed sites and the tourism activities suggested by the publications themselves. An expected presentation emphasizing Japanese suffering as a result of the atom bombs is not found in the guides, but neither is an openness to discussion of the war. The conclusions reached find Hiroshima standing as emblematic of the rebuilding nation as a whole, while Nagasaki remains largely outside of the social and cultural dynamics of postwar Japan. 相似文献
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本文旨在通过对基本会计等式的运用,揭示用间接法将净收益调节为经营活动现金流量的内在逻辑性。先对基本会计等式进行逐步的分析,推导出现金流量的计算步骤。在这一过程中,可以清楚的反映出会计报表之间的明晰性。 相似文献
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Se presenta un análisis contextualizado de las resoluciones judiciales dictadas en Côte d'Ivoire entre 1971 y 2013 en el marco del código general del trabajo. La jurisprudencia y las entrevistas cualitativas con actores institucionales muestran que las prácticas innovadoras derivan de la aplicación del código por inspectores y jueces que equiparan el trabajo doméstico a cualquier otro, lo que impide abordar su especificidad. Tras reafirmar que la regulación del trabajo doméstico debe englobar su dualidad (trabajo como otro cualquiera, pero diferente de todos los demás), se aboga por la creación de una comunidad internacional de aprendizaje sobre trabajo decente para los trabajadores domésticos. 相似文献
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J. Efrim Boritz;Lev M. Timoshenko; 《Accounting Perspectives》2024,23(1):39-77
Novice auditors are increasingly being asked to perform tasks that were not expected of them in the past, including evaluation of fair values (FVs). This study contributes to the auditing literature by investigating novice auditors' competencies required for correct performance of FV auditing tasks, identifying weaknesses, and suggesting actions that could be taken by educators and practitioners to address those weaknesses. Using the audit of goodwill impairment under IFRS as the exemplar task for identifying FV auditing competencies, we create a normative process table for the task based on accounting and auditing standards and authoritative valuation literature. We analyze the verbal protocols of novice auditors while they perform the task and compare their processes to the normative table to understand weaknesses in their competencies. Our findings are of interest to auditing educators and audit firm personnel responsible for staff training programs, audit program development (e.g., checklists), supervision, and review. 相似文献
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Jean‐Philippe Colin 《Journal of Agrarian Change》2017,17(1):144-165
This paper tackles the broad issue of agrarian contracts, property rights and conflicts in the context of rural Côte d'Ivoire. Since the beginning of the 2000s, a new type of contractual arrangement has been developing rapidly: the ‘Plant & Share’ contract. Through such a contract, a landowner provides the land to a farmer who develops a perennial tree crop plantation; when production starts, the plantation, the plantation and the land, or the product is shared. The aim of the paper is to discuss the conflictive features of the arrangement. I argue that this contract, in spite of its potential for tensions and conflicts, constitutes an alternative to the much more conflictive land sales that currently dominate extra‐familial land transfers in the country. 相似文献
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贵州西部石漠化与土地保护 总被引:2,自引:0,他引:2
地处长江水系与珠江水系分水岭地带的贵州省西部,石漠化较严重。大多数石漠发生在正向岩溶地貌和落水洞、漏斗、峡谷陡坡上;在不易形成石漠的岩溶洼地、溶盆中,由于不合理工业取土诱发石漠化。岩溶石山上树木遭受毁灭以及陡坡地带盲目垦殖,加速了石漠化。在贵州容易形成石漠的自然背景下,违背自然的人文活动加剧石漠化发生和发展,导致山区土地资源逐渐枯竭。 相似文献
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