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1.
Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140. 相似文献
2.
Extant literature calls for more research to identify the boundary conditions as well as the process underlying the effects of ad messages that violate specific brand beliefs. This paper examines different levels of ad–brand incongruity, considering brand schema strength and processing opportunity as factors that influence the perception and the resolution of incongruity. Moreover, it provides empirical evidence for the process mediating attitudinal responses to ad–brand incongruity. Experiment 1 shows superiority for moderately incongruent ads over congruent and extremely incongruent ads which is eliminated when participants have a weak, as opposed to a strong, brand schema. Experiment 2 replicates the nonmonotonic pattern for strong, real brands but further shows that low processing opportunity favors congruent ads. Mediation analysis reveals that the psychological satisfaction experienced during the ad interpretation process has an asymmetric mediating effect, such that moderate levels of ad–brand incongruity generate highest levels of satisfaction which then leads to more positive responses. 相似文献
3.
Jean Lee Flora F. T. Chiang Emmy van Esch 《International Journal of Human Resource Management》2018,29(6):1178-1207
Drawing on Denison and Mishra (1995)’s framework of organizational culture, this study examines why and when organizational culture is related to knowledge workers’ affective commitment. Data were collected from 640 employees working in three high-technology companies in China. The findings indicate that the relationship between organizational culture and affective commitment is mediated by perceived psychological contract fulfilment. In addition, organizational tenure moderates the relationship between two external dimensions (i.e. adaptability and mission) of organizational culture and perceived psychological contract fulfilment. This study extends the current theoretical framework of organizational culture by demonstrating the underlying mechanism and the boundary condition of the relationship between organizational culture and affective commitment. The findings also provide practical implications for international managers to design appropriate human resource management policies and practices in China. 相似文献
4.
Abstract . Per pupil educational costs for Kansas counties are analyzed according to degree to which the county is rural. The loss or gain due to migration of educated young people is then added into the costs. Those costs are then compared to ability to pay according to a number of indicators in each category of the county. The impact of various forms of taxation to support schools is analyzed. Rural counties spend more per pupil and pay higher per capita property taxes. The differences in cost between rural and urban areas is even greater when the effects of migration are included. Household incomes tend to be lower in more rural counties. The effects of a court-ordered change in school finance will increase the inequalities between rural and urban areas. It is contended that reliance on the property tax contributes highly to this inequality. 相似文献
5.
Flora Zhao 《中国纺织(英文版)》2014,(9):44-46
The Sxieter Group just released its results for the first half of 2014(H1 2014)and commented on these figures in a telephone conference.The market environment in which Rieter operates was consistently favorable in the firsthalf of 2014 相似文献
7.
Flora L. Williams 《心理学和销售学》1993,10(2):111-130
Economic functions found in any economic system can be observed in the family as a production and consumption unit of analysis. The development of a resource base and the decisions in performing each function are each influenced by the larger economy and influence the larger economy. Decisions about the use of the resource base determine the ultimate outcomes of satisfaction with goods and services and quality of life. These relationships, as hypothesized in a conceptual flow model presented in this article, can direct the selection of variables in empirical research. Results of several research projects that included selected components of the economic functions document the validity of the family economy model and contribute to theory development of the sources and role of consumption. © 1993 John Wiley & Sons, Inc. 相似文献
8.
Developing effective advertising communication has been traditionally regarded as an increasing function of the fit between consumers' perceptions and the content of the transmitted messages. Given that, relevant research has given only limited attention to the consideration of incongruent and dissonant communication. Against this background, the present study explores how consumers react to brand information that is in conflict with established perceptions. The moderating role of consumer involvement in the decision process is also examined. Consistent with predictions, the results support a positive effect for moderately incongruent communication, which, however, is attenuated in high-involvement decisions. The theoretical and managerial implications of these findings are discussed. 相似文献
9.
Flora F.T. Chiang Irene Hau-Siu Chow Thomas A. Birtch 《International Journal of Human Resource Management》2013,24(15):2762-2777
This study explored the state of human resource (HR) outsourcing in the Asian context, a particularly important subject given its rapid proliferation in Europe and North America, the inconsistent and limited evidence from prior research, and its strategic importance to the human resource management (HRM) function. Drawing on both quantitative and qualitative data and the transaction cost, resource-based, and institutional perspectives, we found that although respondents were generally favourable towards outsourcing, that in practice its adoption and diffusion were in a nascent stage in Hong Kong. Decisions to outsource were, by and large, incremental and experimental and influenced by a range of contextual factors (e.g., availability of in-house expertise, skills and creativity, strategic priorities, legislation (coercive), availability of external service providers, and industry and peer (mimetic) influence). Despite considerable pressure to cut costs, instead of outsourcing in the first instance, firms placed greater emphasis on maximising internal resource utilization (insourcing). Implications for practice and suggestions for future research are also provided. 相似文献
10.
Flora F. Gu Author Vitae Danny T. Wang Author Vitae 《Industrial Marketing Management》2011,40(8):1368-1376
Managing distributor compliance with manufacturer-initiated programs is critical to both program success and relationship enhancement. This study examines how a manufacturer might better motivate distributors with varying levels of dependence. Previous research suggests that two variables influence distributor compliance: economic incentives and dependence dynamics. Drawing from fairness heuristic theory, this study extends previous research by investigating the role of fairness in affecting compliance and long-term relationships. The authors observe the contingent effect of fairness along various levels of distributor dependence. In the context of a naturally occurring program, the authors collect data from a focal manufacturer's distribution channel and find that (1) fairness perceptions have significant impacts on both compliance and relational outcomes, (2) the efficacy of program fairness declines as distributor dependence increases, and (3) distributor dependence increases the effect of economic incentives on compliance. The authors discuss the theoretical and managerial implications of these findings. 相似文献