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排序方式: 共有106条查询结果,搜索用时 15 毫秒
1.
Stochastic Generational Accounting Applied to Reforms of Dutch Occupational Pensions 总被引:1,自引:0,他引:1
This paper examines stochastic or ‘value based’ generational accounting as a method to assess the intergenerational redistributive impact of pension reform. The analysis is applied to three policy changes to the regulation of Dutch occupational pensions during the years 2012 and 2013 that mark the transition from defined benefit pensions to ‘defined ambition’ pension schemes. 相似文献
2.
Gerald Patrick O’Driscoll Jr Douglas B. Rasmussen 《The Review of Austrian Economics》2012,25(3):255-262
Joseph Schumpeter, a careful reader of Hayek, categorized Hayek??s theory of economic cycles as non-monetary. Almost every other source, including Hayek himself, categorized the theory as monetary. The issue turns on the concept of causality being used. The question of what causality concept to apply to complex phenomena has substantive implications for economic theory. A simple concept of causality, appropriate to the study of some physical phenomena, will mislead when applied to complex phenomena. We provide examples of errors in analysis that follow from the wrong choice of a causal paradigm. 相似文献
3.
Kirsi Laitala Ingun G. Klepp Casper Boks 《International Journal of Consumer Studies》2012,36(2):228-237
Maintenance is often the most energy‐demanding stage during clothes' life cycle. Therefore, a shift towards more sustainable washing habits has great potential to reduce the consumption of energy, water and detergent. This paper discusses the change in laundering practices during the past 10 years in Norway and suggests strategies to help consumers change their laundry habits to more sustainable ones. Quantitative information of consumers' experiences, habits and opinions concerning clothing maintenance was collected through three surveys in Norway in 2002, 2010 and 2011. The 2010 study was supplemented with qualitative in‐depth interviews of a strategic sample of households. The average washing temperature has decreased slightly during the studied time periods. Some products' washing frequencies remained the same, whereas other products such as jeans were used a few more days before washing. The cotton programme is the most used washing programme, but short programmes are gaining popularity. The laundry sorting processes vary greatly and are influenced by several factors such as washing temperature, colours, fibre type and use area. For some consumers, the use of several different sorting categories made it more difficult to collect a sufficient amount of clothing to fill the machine. They were also afraid that overfilling the machine would result in clothes that were not clean enough or had detergent residues. Detergent dosing practices are far from optimal. In 2010, although the majority of respondents only used eye measure and did not know the water hardness of their area, they still tried to vary detergent dosage based on the amount of laundry and the level of soiling. Different design for sustainable behaviour strategies could be used within detergent dosage systems, care labelling, machine programme selection (such as suggesting lower temperature and eco‐programme), machine filling grade indicators, storage systems for slightly used clothing and textile material choice. 相似文献
4.
Most studies of alcohol-related traffic fatalities find beer taxes to be an important policy variable. This is surprising since beer taxes only have a small impact on consumption and heavy drinkers are the least responsive to prices. This study shows that the tax relationship is not robust across data periods and that it reflects missing variable biases. While lack of control for law enforcement effort does not appear to bias tax coefficients, failure to include determinants of alcohol consumption other than taxes and drinking age and/or factors that simultaneously determine drinking behavior and political support for alcohol taxes apparently do. 相似文献
5.
Tax competition between independent authorities is known to lead to inefficient outcomes, implying there is scope for cooperation. In an international framework where the authorities are national governments, the undesirable features of tax competition may alternatively be mitigated by imposing restrictions on international capital flows. Using a two-country model it is shown that capital controls may fully remedy the adverse effects of tax competition and thereby render tax cooperation superfluous. In more general cases, however, capital controls have some undesirable side-effects, leaving room for cooperative actions. Moreover, the mere option of imposing capital controls may promote the implementation of tax cooperation. 相似文献
6.
Bruce L. Benson Iljoong Kim David W. Rasmussen Thomas W. Zhehlke 《Applied economics》2013,45(7):679-692
The relationships among drug offenses, prorperty crime, and the allocation of police resources are investigated in a structural model using data from Florida countries. Law enforcement resources are scarce, and as efforts to combat drug crime increase the amount of these resources allocated to property crime is reduced. This reallocation of police resources results in reduced deterrence for property crime and, as a result, an increase in these crimes. The evidence presented suggests that rising property crimes in Florida are at least partially the result of drug enforcement policy. 相似文献
7.
Several nonnested fat-tailed distributions have been advocated for modelling exchange rate returns. Instead of directly estimating these nonnested distributions we investigate the extremal distribution of the returns. The advantage is that the parameter which characterizes the amount of tail fatness can be estimated without maintaining a specific distribution, and hence enables one to test hypotheses. The parameter of the limit law is estimated by employing nonparametric procedures based on order statistics. The appropriateness of these procedures is assessed. Given this estimate one can derive bounds on the returns for very low probabilities on an excess. Such information is useful in evaluating the volatility of exchange rates. 相似文献
8.
This article explores the implementation of BPR in the Social Service Administration in a Danish municipality. The technical rationality inherited in BPR marginalises broader conceptions of work–rationality represented by the social workers. This results in a 'clash' between rationalities in the Family Group, causing increased strain and lower job satisfaction. 相似文献
9.
10.
Jin?ChoiEmail author Henning?Rasmussen Matt?Davison 《The Journal of Real Estate Finance and Economics》2012,44(4):472-504
Developers usually presell new condominiums, requiring purchasers to make down payments on a contract that allows them to
purchase, at a fixed price, the finished condominiums on a later date. This presale contract is akin to a financial call option
sold by the builder to the purchaser of the condo. In this paper, we value the presale contract from both the purchaser’s
and the developer’s points of view. We examine the influence of various opt-out clauses, different interest rates and other
factors on the value of presale contracts. We discuss the extent of risk sharing between the purchasers and the developers
according to varying levels of down payments. We conclude that developers enjoy a reduction in risk without a corresponding
reduction in expected profits by holding a presale. 相似文献