全文获取类型
收费全文 | 98篇 |
免费 | 2篇 |
专业分类
财政金融 | 15篇 |
工业经济 | 1篇 |
计划管理 | 5篇 |
经济学 | 1篇 |
综合类 | 3篇 |
旅游经济 | 31篇 |
贸易经济 | 24篇 |
农业经济 | 8篇 |
经济概况 | 12篇 |
出版年
2023年 | 4篇 |
2021年 | 6篇 |
2020年 | 7篇 |
2019年 | 3篇 |
2018年 | 5篇 |
2017年 | 5篇 |
2016年 | 2篇 |
2015年 | 3篇 |
2014年 | 1篇 |
2013年 | 4篇 |
2012年 | 4篇 |
2011年 | 2篇 |
2010年 | 4篇 |
2009年 | 1篇 |
2008年 | 5篇 |
2007年 | 3篇 |
2006年 | 1篇 |
2005年 | 4篇 |
2003年 | 1篇 |
2000年 | 3篇 |
1999年 | 1篇 |
1998年 | 1篇 |
1997年 | 1篇 |
1996年 | 1篇 |
1995年 | 1篇 |
1987年 | 2篇 |
1985年 | 3篇 |
1984年 | 8篇 |
1983年 | 6篇 |
1982年 | 3篇 |
1981年 | 1篇 |
1980年 | 1篇 |
1979年 | 2篇 |
1978年 | 1篇 |
排序方式: 共有100条查询结果,搜索用时 15 毫秒
1.
Theory suggests that financial report-based debt covenants engender incentives for the manager to relax covenant constraints through accounting choices in order to avoid costly covenant violations. Prior studies directly testing this hypothesis in the context of financial misreporting fail to find consistent evidence. Using a more refined measure of debt covenant restriction, we find that debt covenant restriction is positively associated with the probability of financial statement misstatements. This positive association is driven by performance covenants rather than capital covenants and is more consistent with the manager striving to avoid a “false-positive” violation than to delay the violation. Our results also imply that managers resort to both income-increasing and non–income-increasing misreporting to relieve covenant constraints and rely more on the latter when faced with greater earnings management constraints. Additionally, the auditor charges higher audit fees to firms with more binding covenants even outside the violation state, and audit fees increase with constraints relative to both performance and capital covenants, reflecting greater financial reporting risk and bankruptcy risk, respectively. Within capital covenants, we find some evidence of even higher audit fees for tighter intangible-inclusive versus intangible-exclusive capital covenants. Lastly, our evidence suggests that the positive association between covenant constraints and misreporting is attenuated when the auditor has more experience with debt covenants, has greater bargaining power over the client, or faces greater litigation risk. 相似文献
2.
Fernando de Oliveira Santini Valter Afonso Vieira Wagner Junior Ladeira Claudio Hoffmann Sampaio 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2019,36(2):149-162
Sales control systems are instruments used by firms to improve performance and other organizational outcomes. To understand their antecedents and consequences, this paper conducts a meta‐analysis based on 104 studies. The results showed significant relationships between behaviour‐ and outcome‐based control systems and the complexity of the products, bonuses, financial performance, sales innovation, organizational support and satisfaction with supervisors. The outcomes revealed that behaviour‐based control systems were the most effective mechanism in turbulent markets and for determining financial performance. However, outcome‐based control systems were the most efficient instrument for complex products. 相似文献
3.
The complex rapidly changing environment faced by tourism organization officials makes tourism planning extremely difficult. Goal programming can aid the tourism planner in appraising the goal attainment potential associated with proposed tourism marketing program alternatives. By changing priorities of goals, budgetary limitations, and organizational constraints, the policy maker can test the effect of changes before they are implemented. By utilizing goal programming, a tourism organization can more systematically evaluate the nature and relative importance of organizational goals, critical constraints affecting the organization and marketing program alternatives. 相似文献
4.
Nelson H.H. Graburn 《Annals of Tourism Research》1984,11(3):393-419
Tourist arts with ethnic content are at the nexus of changing tourism, ethnicity and art in the modern world. This paper explores the range of varieties of tourist arts, the dynamics of change between various types of artifacts, and the interaction between tourist arts and notions of ethnic self-perception. The analogy between language and art is pursued to illuminate the nature of the various communication codes embodied in tourist and ethnic arts. The paper concludes by stressing that tourist arts are not an end-point, but one possibility within the fluid relationships between material symbols, outsiders' demand, and the defense and reformulation of ethnicity. It also concludes that the evolution of ethnic awareness, combined with increased education and travel opportunities, is bringing a uniformity of attitudes towards tourism, material heritage, and museums among the middle classes of all nations. Thus minority ethnic symbols have become the manipulated “totems” of touristic identity. 相似文献
5.
JOAN E. D. CONROD 《Accounting Perspectives》2010,9(1):1-13
Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action. 相似文献
6.
Douglas G. Pearce 《Annals of Tourism Research》1979,6(3):245-272
This paper traces the development of geographical interest in tourism during the past half century and examines the range and scope of the geography of tourism. The available literature is reviewed and suggestions are made regarding possible research aveneus and theoretical developments. Six major areas of interest are identified: spatial aspects of supply, spatial aspects of demand, the geography of resorts, patterns of movements and flows, the impact of tourism, and models of tourist space. Through an emphasis on spatial interaction an attempt is made to provide some cohesion and synthesis for this body of knowledge which constitutes the basis of the geography of tourism. 相似文献
7.
Brian Moeran 《Annals of Tourism Research》1983,10(1):93-108
This paper discusses the way in which language is used in contemporary Japanese travel brochures. What concepts do travel agencies use to attract tourists? What themes continually recur in the advertising literature? Many of these concepts and themes are the same as those important to tourism in the Western world, but there are certain cultural themes or ways of treating tourist attractions which are peculiar to Japanese tourism. A second aim is to consider the “keywords” of Japanese tourism: those stressed in the advertising for domestic tourism and those stressed for international tourism. The relation between these two possibly antagonistic sets of keywords is discussed in terms of the ideological principles around which Japanese society is organized, and it is hypothesized that keywords for international tourism portend great and long-term changes in the fabric of Japanese society. 相似文献
8.
Starting from Baudrillard's analysis of the ideological character inherent in all consumption, touristic consumption, for many reasons ,has a special place in this social semantic. Here, advertising plays an important if not essential role because tourism is a product consumed outside of normal time and daily social space. Therefore the social semantic asserts itselfless through the product itself than through its representation: the discourse of advertising. But advertising discourse is plural, each form having its own ideology, competing with others. Behind the commercial competition lies a competition of social classes, but with a new typology, no longer based on the capital/favor relationship. Four ideological models are analyzed and illustrated with their advertising messages: the traditional model, the clerical/executive model, the youth model, and the “intellectual class” model. 相似文献
9.
State tourism in China and USA 总被引:1,自引:0,他引:1
Molly G. Schuchat 《Annals of Tourism Research》1979,6(4):425-434
Schuchat, Molly G., “State Tourism in China and USA,” Annals of Tourism Research, October/December 1979, VI(4):425–434. This paper discusses the experiences available to most visitors to the Peoples Republic of China and to those visitors to the United States of America who are cultural exchange grantees. In the United States the Department of State contracts out the programming and direction of its officially invited guests to non-profit agencies that work in cooperation with a nationwide network of local volunteers. Almost all visitors to China, no matter who paid for their trip, were treated as official guests of the country, until 1978. It is only in the last year that they have been considered tourists at all. The range of contacts and experiences offered in both countries have a great deal of similarity. One focus of the paper is on what these guests (or any others not so similarly shepherded) are able to learn of countries not their own through exposure to public life. The material was gathered on visits to China in January, 1977 and September, 1978, and in interviews with programming and interpreting staffs, volunteers and grantees in Washington, D.C. 相似文献
10.
Sustainability Northwest (SNW) is a fictional not‐for‐profit organization (NPO) that seeks to develop thought leaders for a sustainable future. This instructional case allows professors to assign students with up to six different roles, including SNW's chair of the board, executive director, volunteer treasurer, and the external auditor. Unique learning objectives include (i) the application of the CPA Canada Handbook, Accounting—Part III to prepare an NPO's financial statements using fund accounting, (ii) the development of recommendations to improve an NPO's board of directors, (iii) the analysis of system flow documents to identify control weaknesses, and (iv) the preparation of an audit planning memo. Instructors can use this case in several milieus. First, professors can foster a student's ability to integrate technical knowledge by (i) assigning students all six roles in a capstone course to promote integration within an individual course or (ii) assigning multiple roles across multiple courses to promote integration across a program of studies. Second, instructors can focus on a particular technical skill by assigning specific roles. This case is ideal for senior‐level undergraduate students or graduate students. 相似文献