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81.
Management Review Quarterly - Sustainability-oriented CEO compensation is being widely discussed among policy makers, corporate practice, and academia. To date, management literature has yielded a... 相似文献
82.
Martin Bliemel Ricardo Flores Saskia De Klerk 《Entrepreneurship & Regional Development》2019,31(1-2):133-149
ABSTRACTInfrastructure is commonly conceptualized as a set of facilities that play a critical role in facilitating activities by individuals and organizations. Conventionally, infrastructure is tightly linked to publicly funded projects that facilitate access to key resources and enable diverse activities. Within entrepreneurial clusters research, infrastructure includes universities, research institutions and telecommunication technologies that facilitate entrepreneurial activities. These capital-intensive investments seek to facilitate start-ups emergence by aiding access to markets and development of ideas. Accelerators facilitate the same activities and have only recently been conceptualized as start-up infrastructure. This study builds upon this research stream by elaborating on how accelerators can play this meaningful role at the cluster level. Specifically, and by relying on the analysis of empirical evidence from three distinct studies, we uncover how accelerators provide tangible and intangible dimensions of start-up infrastructure to form a positively reinforcing cycle of entrepreneurial activities. Additionally, our findings allow us to push further the idea that start-up infrastructure development can be an endogenous process involving multiple actors within the cluster. Our empirical findings and the theoretical insights derived from them have meaningful implications for the aforementioned literature, as well as start-up practitioners and policymakers linked to the funding of entrepreneurial clusters. 相似文献
83.
Pablo Piñero Martin Bruckner Hanspeter Wieland Eva Pongrácz Stefan Giljum 《Economic Systems Research》2019,31(2):206-227
A new approach to allocate environmental responsibility, the ‘value added-based responsibility’ allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that – due to their position in global value chains – certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers. 相似文献
84.
Catherine Pardo Ohanes Missirilian Philippe Portier Robert SalleAuthor vitae 《Industrial Marketing Management》2011,40(6):853-861
The phenomenon of key supply management (KSM) in business companies is far less investigated than the phenomenon of key account management (KAM) which beneficiates, both in practice and in an academic context, from a growing interest. This article is based on the empirical analysis of a sample of 10 international companies which have recently launched KSM programmes or are currently working on launching such programs. It examines the difficulties these companies come up against when implementing such programmes and proposes to organize these difficulties around three dimensions: 1) the difficulties in implementing real supplier portfolio approaches; 2) the narrow view of value co-creation with suppliers, and 3) the persistent lack of integration of the purchasing function with other internal functions within the company. The conclusion of the article is that KSM is far from being a mere symmetric phenomenon of KAM. Several implications are then discussed in relation to the implementation of KSM programmes within companies. 相似文献
85.
Drawing on reversal theory (Apter, 2007), the current research proposes that internet users' metamotivational state (telic vs. paratelic) determines advertising interactivity's effectiveness. An online field experiment involving 141 Facebook and Twitter users tests this proposition. Research findings support telic state consumers form more positive attitudes toward a low-level interactive ad, whereas paratelic state consumers form more positive attitudes toward a high-level interactive ad. Further, this research shows that an arousal seeking tendency mediates the metamotivational state's impact on ad attitude. 相似文献
86.
Gerard William Stone Author vitae 《Accounting Forum》2011,35(4):247-261
This paper explores the readability of a new and non-corporate narrative area, accountants’ communications with small business. The distinctive motivations, agendas and interests of small business managers are considered. The findings are informed by rationales from Shearer's (2002) thesis on the influence of neoclassical economics on accounting discourse. The study finds low readability accentuated by potentially low reader interest with accounting documents composed according to conventional accounting's rules and statutory requirements. Higher readability and document content which informs small business managers’ interests is evident when accountants are not compelled to author documents with reference to these professional rules and legislation. 相似文献
87.
Martin Freedman Bikki Jaggi 《Journal of International Financial Management & Accounting》2011,22(1):46-90
The Kyoto Protocol that went into effect in February 2005 set limits on the amount of greenhouse gas (GHG) emissions. We document in this study that firms from countries ratifying the Protocol and setting limits on GHG emissions (i.e., European Union [EU] countries, Canada and Japan) are associated with higher GHG disclosures compared with firms in the United States, which has not ratified the Protocol. Additionally, we document that firms from India, which has not set any limits on GHG emissions, make even less GHG disclosures than firms from all other countries covered in this study. Our findings also show that GHG disclosures are greater for Canadian and Japanese firms compared with firms from the EU countries and that they also differ somewhat across EU firms. These findings suggest that ratification of the Protocol and limits on emissions improve pollution disclosures. In the absence of Protocol ratification, mandatory disclosure requirements may be needed to ensure adequate and reliable pollution disclosures. 相似文献
88.
Martin Ramharter 《保险科学杂志》2016,105(3):221-254
The paper provides a critical analysis of information requirements and rules on advice pursuant to the new Directive (EU) 2016/97 on insurance distribution (IDD). Following an introductory overview of the IDD and its “business conduct rules”, distribution- and product-related information duties and the rules on services with and without advice are discussed. Particular emphasis is laid on life insurance and coherence of the special rules concerning insurance-based investment products with the general requirements and those pursuant to MIFID II. 相似文献
89.
90.
Terry Clark Thomas Martin Key Monica Hodis Daniel Rajaratnam 《Journal of the Academy of Marketing Science》2014,42(3):223-241
Many inside mainstream academic marketing judge the discipline’s influence within the family of business disciplines (as well as in practice) to be in decline. Despite great research productivity, methodologies as sophisticated as any in the social sciences, and a large and rich literature, opinion and evidence suggest that academic marketing is the least influential of the mainstream academic business disciplines. Nevertheless, marketing’s decline is not inexorable. The purpose of this paper is to evaluate this perplexing situation by: (1) assembling and evaluating a number of expert opinions from within marketing; (2) exploring relations and patterns of influence among the leading academic journals in accounting, finance, management, and marketing and evaluating the position and influence of each field; (3) attempting to understand marketing’s problems; and (4) exploring avenues to move marketing back to its once prominent position among the business disciplines. 相似文献