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101.
102.
Consumer sciences and consumer studies as a recent interdisciplinary degree area in higher education in the UK has had limited published research either on the subject heritage or its disciplinary identity. Since the major subject review was undertaken by the Council for National Academic Awards 17 years ago, the research investigation aimed to study how consumer studies and home economics had moved to consumer sciences and consumer studies. The research has therefore involved a survey over a 15‐year period of development and changes of institutions and degrees and a content analysis of programme outlines and national benchmarking to reveal changing trends in how the subject has been conceptualized. The comparison used data from 1992, 1999, 2003 and 2007 to map degree programme and institutional changes. External and internal political and economic factors influenced subject growth, decline and development. It was found that the number of degree programme titles had remained relatively stable, with still a balance between BA and BSc degrees but that this disguised many changes in institutions and degree titles. The content analysis of trends was undertaken, comparing 1992, 1999, 2003 and 2007. Subject benchmarking statements introduced in 2002, currently being revised in 2009, were compared with programme content themes in 2003 and 2007. The content analysis showed that the overall approach or principles, areas of study, context, perspectives and processes for degree programmes at the undergraduate level had developed noticeably over the last 15 years and had been clarified by benchmarking guidelines. Themes of behavioural change, consumer ethics, consumer services, skills and education, sustainability and well‐being had developed with applied contexts depending on programme orientation. A model has been proposed to illustrate the current conceptualization of the subject in the UK at degree level, and Chenoweth's definition of consumer sciences and consumer studies has been redefined for the UK. It is recommended that there should be more theoretical reflection on the interpretation and development of the subject.  相似文献   
103.
In this paper, we analyse the factors that have shaped the approach taken by the Australian Accounting Standards Board (AASB) in addressing the issue of differential reporting in Australia. In contrast to its early adoption of International Financial Reporting Standards in 2005, the AASB has signalled an independent approach to differential reporting. Still in progress at the time of writing, we show how the AASB's approach has been shaped by feedback from key stakeholder groups, as well as by influential individuals and key events. In the face of strongly held views on both sides of the debate, the Board has moved from reliance on discursive techniques to develop and justify proposed policies to embracing to a greater extent, the use of more objective research evidence to resolve the empirical questions presented in the public debate.  相似文献   
104.
Many scholars have stressed the significance of understanding ethnic minority subcultures and the associated cultural dimension for marketing. Most of the previous research involving ethnic minority consumers has largely focused on coupon usage and remains North American in origin and application. Also, previous research emphasises the short-term nature of sales promotions, ignoring their dynamic effects in specific consumption settings such as the family. The paper explores ethnic consumers' responses to different sales promotional formats for packaged food products in family settings. Face-to-face in-depth interviews were conducted in original settings involving ethnic participants who regularly shopped at mainstream supermarkets, and who were the principal grocery shoppers for the family. Findings suggest that sales promotions have the potential to make consumers more responsive, less responsive or even hostile to sales promotional offers and while some promotions are better perceived than others, their overall effectiveness is largely determined by their “net-worth” as perceived by ethnic consumers in a given shopping situation. The paper discusses implications for retailers, particularly for those having store locations in market areas with high concentrations of ethnic consumers.  相似文献   
105.
Public sector welfare organizations are situated at the sharp end of resource allocations in society and must cope in an environment where demand frequently far exceeds supply. In consequence, the resource problem of meeting the need for social welfare is never fully resolvable and evaluations of the ways in which scarce resources are used within the public sector are of critical importance for public policy. This paper draws on an empirical study of a welfare service for homeless young people in order to illustrate, first, the cost implications of two different approaches to service delivery (one more superficial – termed 'people-processing'; one more in depth – termed, 'people-changing') and, second, how the characteristics of the clients served (in particular, their ability to fully engage with the service termed –'co-production') can have a marked impact on the cost of the services delivered to them.  相似文献   
106.
This paper undertakes a comparative analysis of financial management in the British motor industry in the 1950s and 1960s. We question whether US ownership automatically implied greater financial control and immunity from capital market pressures and discuss whether the problems BMC/BMH (British Motor Corporation/British Motor Holdings) experienced were symptomatic of the absence of financial imperatives among British management at this time. Finally we widen the agenda to place our findings on financial management into a wider literature dealing more generally with the problems of managerial control and corporate governance within the motor vehicle industry in the 1950s and 1960s.  相似文献   
107.
Given the growing popularity of the open innovation model, it is increasingly common to source knowledge for new product ideas from a wide range of actors located outside of organizational boundaries. Such open search strategies, however, might not always be superior to their closed counterparts. Indeed, widening the scope of knowledge sourcing at the ideation stage typically comes at a price given the substantial monetary and nonmonetary costs often incurred in the process of identifying, assimilating, and utilizing external knowledge inputs. Considering both the benefits and costs of search openness, the authors develop a project‐level contingency model of open innovation. This model suggests that search openness is curvilinearly (taking an inverted U‐shape) related to new product creativity and success. They hence assume that too little as well as too much search openness at the ideation stage will be detrimental to new product outcomes. Moreover, they argue that the effectiveness of open search strategies is contingent upon the new product development (NPD) project type (typological contingency), the NPD project leader (managerial contingency), and the NPD project environment (contextual contingency). To test these propositions empirically, multi‐informant data from 62 NPD projects initiated in the English National Health Service (NHS) were collected. The econometric analyses conducted provide considerable support for a curvilinear relationship between search openness and NPD outcomes as well as for the hypothesized contingency effects. More specifically, they reveal that explorative NPD projects have more to gain from search openness at the ideation stage than their exploitative counterparts. Moreover, the project‐level payoff from search openness tends to be greater, when the project leader has substantial prior innovation and management experience, and when the immediate work environment actively supports creative endeavors. These findings are valuable for NPD practice, as they demonstrate that effective knowledge sourcing has much to contribute to NPD success. In particular, pursuing an open search strategy might not always be the best choice. Rather, each NPD project is in need of a carefully tailored search strategy, effective leadership, and a supportive climate, if the full value of external knowledge sourcing is to be captured.  相似文献   
108.
While several authors have examined gender as a determinant of student performance in introductory economics, few have considered race as a contributing factor. In this study, data collected on over 5,000 students enrolled at the University of Texas at Austin indicate that on average minority students earn significantly lower grades than non-minority students. A probit model is developed to control for a set of variables that measure or proxy student characteristics, academic maturity, previous coursework, and relative high school quality. Race remains statistically significant. A decomposition framework, commonly used in labor economics to study wage gaps, is adapted to predict success in economics classes based on mean variable characteristics. Details on the probabilities of earning specific grades are obtained through development of an ordered logit model and decomposition techniques. Results of these analyses indicate significant and unexplained differences in average grades earned by minority students, relative to non-minority students.  相似文献   
109.
We estimate a carbon mitigation cost curve for the U.S. commercial sector based on econometric estimation of the responsiveness of fuel demand and equipment choices to energy price changes. The model econometrically estimates fuel demand conditional on fuel choice, which is characterized by a multinomial logit model. Separate estimation of end uses (e.g., heating, cooking) using the U.S. Commercial Buildings Energy Consumption Survey allows for exceptionally detailed estimation of price responsiveness disaggregated by end use and fuel type. We then construct aggregate long-run elasticities, by fuel type, through a series of simulations; own-price elasticities range from −0.9 for district heat services to −2.9 for fuel oil. The simulations form the basis of a marginal cost curve for carbon mitigation, which suggests that a price of $20 per ton of carbon would result in an 8% reduction in commercial carbon emissions, and a price of $100 per ton would result in a 28% reduction.  相似文献   
110.
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