全文获取类型
收费全文 | 129篇 |
免费 | 8篇 |
专业分类
财政金融 | 44篇 |
工业经济 | 6篇 |
计划管理 | 22篇 |
经济学 | 17篇 |
综合类 | 4篇 |
运输经济 | 2篇 |
旅游经济 | 12篇 |
贸易经济 | 16篇 |
农业经济 | 11篇 |
经济概况 | 3篇 |
出版年
2023年 | 2篇 |
2022年 | 3篇 |
2021年 | 4篇 |
2020年 | 11篇 |
2019年 | 1篇 |
2018年 | 7篇 |
2017年 | 9篇 |
2016年 | 7篇 |
2015年 | 6篇 |
2014年 | 3篇 |
2013年 | 16篇 |
2012年 | 5篇 |
2011年 | 9篇 |
2010年 | 4篇 |
2009年 | 9篇 |
2008年 | 9篇 |
2007年 | 6篇 |
2006年 | 10篇 |
2005年 | 4篇 |
2004年 | 4篇 |
2003年 | 5篇 |
1998年 | 1篇 |
1996年 | 1篇 |
1982年 | 1篇 |
排序方式: 共有137条查询结果,搜索用时 15 毫秒
1.
Susan Newberry 《Abacus》2003,39(3):325-339
The underlying question raised in this article is: why is the accounting profession's conceptual framework (CF) so authoritative when it is conceptually incoherent? A supplementary question is how can ‘conceptually robust’ accounting standards be derived from an incoherent framework? This article draws on Page and Spira's (1999) contrasting framework metaphors to suggest that the appearance of conceptual robustness is more important than the reality, and illustrates the point with the International Accounting Standards Board's (IASB’s) progress report on its reporting performance project. Some inherent weaknesses in the move towards internationally enforceable financial regulations have been acknowledged, but this article suggests the IASB's project demonstrates two additional weaknesses: internal incoherence, and the potential for political ends to drive supposedly technical regulations. 相似文献
2.
3.
Edward J. Nell 《Review of Political Economy》2016,28(3):448-463
To begin with, we'd like to express our appreciation to our three commentators for their thoughtful and helpful reviews. Like the founders of the subject, we believe, and our reviewers seem to agree, that structural econometrics has the potential to enable us to develop serious working models of how different economies actually operate, and also to tell us something about the changing patterns of their growth and transformation. But both we and our reviewers agree that there is a great deal wrong with the way econometrics is practiced today. 相似文献
4.
Nonprofit organizations are experiencing a new world of fundraising, marketing, and stakeholder engagement on a scale previously unseen and due largely to social media. This study investigated the extent to which nonprofits craft social media policies using ethical frameworks to guide online activity mindful of this new reality. Assessing the top 100 U.S. nonprofits and their social media policies, this study examined the 80,000 words of text extant within the available 55 nonprofit social media policies and found emergent themes that articulate the current ethical state of nonprofit social media policies. Hand-coding processes yielded themes of engagement, responsibility, privacy, protection, transparency, and respect. Computer-coding additionally aggregated these themes into larger themes of privacy, sharing, communication, accuracy, inaccuracy, engagement, and dialogue. Further analysis explored the ways in which nonprofit social media policies imply a dialectical model of ethical frameworks between legal and dialogic dimensions. 相似文献
5.
In this paper we look at the manner in which ideas coming from complexity science change our understanding of the cognitive
powers of agents that is really necessary to explain the evolution of markets and of firms. The general ideas behind complex
systems dynamics and evolution are presented and then two examples are treated in detail. The first in an evolutionary model
of a market in which some new product is developed by competing firms and their “task” is to find a strategy in terms of quality
and price that will be sustainable. This essentially requires agents/firms to discover mutually compatible strategies, and
to create thereby sustainable market niches. The second example considers the internal structure of firms, in terms of their
constituent working practices and skills. It demonstrates that it is precisely their ignorance of the consequences of adopting
any particular practice that generates diversity in the emergent capabilities of firms, exploring the dimension of potential
demand and therefore leading to a successful and sustainable business sector. The work supports the notion that the cognitive
abilities that are involved are not about deduction and logic, as a traditional view of rationality might suggest, but are
about the development and contraction of interpretive frameworks, which will be different for each player. The paper links
these examples to a general recognition of the idea that complex, multi-agent systems evolve through successive “structural
attractors”—multi-dimensional dynamical systems—with temporary structural stability. Because real systems contain both the
structure and deviations from it, then there is a constant probing of structural stability and the possibility of qualitative
change to a new structural attractor. This resembles the ideas in biological evolution related to “punctuated equilibria,”
but it also links this to the idea of emergent and evolving networks of interaction, never of course near thermodynamic equilibrium.
相似文献
6.
本文试从词汇习得中的难点,多义词,介词,和习语等方面的习得入手,把概念隐喻理论导入词汇习得,以期对词汇的教学和学习有所帮助。 相似文献
7.
The author challenges the conventional wisdom that the main risk to Western development is environmental degradation caused by mankind. Concern over the greenhouse effect and global warming have more to do with millenium fever than reality. There is still very little evidence to suggest that these environmental phenomena result from human activity. What we do know is that there have been major cyclical fluctuations throughout history. The author cautions against implementing ‘scientistic’ policies in the face of such doubts, just because it is trendy to do so. 相似文献
8.
Agency theoretical literature in accounting has frequently stressed possible difficulties in pursuing stewardship and valuation usefulness simultaneously. However, recent empirical evidence has revealed a significantly positive correlation between the two objectives. These empirical findings provide support for the IASB/FASB's decision to encompass stewardship in valuation usefulness in their revised conceptual framework. The objective of our paper is to identify factors influencing the stewardship/valuation relationship by using an analytical model. In a Linear Exponential Normal (LEN) setting we focus on the characteristics of an accounting system, in particular relevance, freedom from error and freedom from bias, the latter two according to IASB/FASB being components of representational faithfulness. We show that accounting quality, comprising relevance and freedom from error, has similar effects on valuation and stewardship usefulness. However, we identify conditions under which there is no perfect mapping from stewardship to valuation. Moreover, discretion in the accounting system has different consequences for both objectives as it does not affect valuation usefulness while it entails potentially negative effects on stewardship. Thus, we raise doubts in relation to the standard‐setters' view that stewardship is automatically met by a focus on valuation usefulness. 相似文献
9.
An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative
下载免费PDF全文
![点击此处可从《Abacus》网站下载免费的PDF全文](/ch/ext_images/free.gif)
Do international accounting standards require conservative accounting? The IASB's conceptual framework suggests that they should not, while the research literature is largely silent on the matter, typically presuming conservatism to be an outcome of private contracting rather than standardized, public, general purpose financial reporting. In this paper, we analyze the actual requirements of IFRS. We find multiple examples of recognition requirements that lead to unconditional conservatism, measurement requirements that lead to conditional conservatism, and also presentation/disclosure requirements that further support a conservative reporting environment. These findings complement, support and deepen existing evidence in the empirical literature that accounting is in practice conservative. We show, however, that the requirements for conservatism in IFRS conflict with, first, the IASB's stated position in its conceptual framework that accounting should not be conservative and, second, the private contracting explanation for conservatism that is generally accepted in the literature. What is missing, and lies behind both conflicts, is an acknowledgement and understanding of the role of an agency/contracting perspective in enhancing the decision‐usefulness of general purpose accounting standards, given the information/incentive asymmetry and uncertainty that characterizes the real‐world context in which those standards operate. From a policy perspective, such an understanding would reconcile the IASB's conceptual framework with the actual requirements of IFRS. From a research literature perspective, such an understanding would re‐position accounting standards as central to the practice of accounting conservatism, which would in turn require revision to the generally accepted theory of a private contracting explanation for the empirical evidence of conservative accounting practice. 相似文献
10.
This research examines how the social servicescape (i.e., employee-customer, employee-employee and customer-customer) impacts brand-related outcomes via branded social cues. Informed by theories related to cue consistency and conceptual fluency, results from three experimental studies conducted across sectors and scales of hospitality businesses (i.e., luxury hotel, high-end restaurant and limited-service hotel), indicate that branded social servicescape cues have direct, indirect and interactive effects on brand-related outcomes. In luxury contexts, when the brand’s personality is absent in employee-customer social cues, the negative effects were buffered if brand personality is reflected in employee-employee social cues. Conceptual fluency mediated the relationship between branded employee-customer social cues and brand-related outcomes, which was moderated by branded employee-employee social cues. Conceptual fluency also mediated the relationship between branded customer-customer social cues and brand-related outcomes. This research sheds light on how hospitality firms can leverage branded social cues to enhance customer evaluation of the hospitality brand. 相似文献