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991.
Michael J. Ellerbrock James C. Hite Gary J. Wells 《International Journal of Hospitality Management》1984,3(1):11-18
Though an important component of commerce and tourism, the accommodation industry has received little economic analysis, particularly in terms of predictive modeling. This paper develops an empirical model of pricing in the lodging industry based on traditional microeconomic price theory. Additionally, three questions are addressed: Do establishments with low occupancy rates tend to raise price to increase revenues, or lower price to increase business? Which approach should they choose? How much competition exists in the industry? 相似文献
992.
993.
Nicholas G. Apostolou James M. Reeve Gary A. Giroux 《Journal of Accounting and Public Policy》1984,3(1):9-28
The objective of this study was to test the association between the surplus/deficit of selected Minnesota municipalities and the net interest cost of the general obligation bonds issued by these municipalities. This objective was accomplished by employing a pooled time-series design.A two-way analysis of variance was used to determine if there was a significant difference in the effect of net interest cost between positive and negative forecast errors. The ANOVA results of both tests indicate that the surplus/deficit is not correlated with increases/ decreases in the net interest cost of the bonds issued by a municipality. The results were unaffected by the exclusion of bond ratings as an independent variable. 相似文献
994.
Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment 总被引:7,自引:0,他引:7
Peter Easton Gary Taylor Pervin Shroff & Theodore Sougiannis 《Journal of Accounting Research》2002,40(3):657-676
We develop a method for simultaneously estimating the cost of equity capital and the growth in residual earnings that are implied by current stock prices, current book value of equity, and short-term forecasts of accounting earnings. We demonstrate the use of our method by calculating the expected equity risk premium. Our estimate is higher than estimates in extant studies that are based on the same earnings forecast data. The main difference between our study and these papers is that while they provide arguments supporting an assumed rate of growth beyond the forecast horizon, we estimate this rate. 相似文献
995.
The view that CSR performance can be improved most effectively through external pressures is shown to be invalid for most firms. In exploring why this is the case, the authors demonstrate that most small and medium enterprises are not exposed to the same pressures as large firms, and that this undermines many of the assumptions that underpin the externally driven business case (EDBC) for voluntary CSR practices. The analysis does this by looking at the external drivers of one of the components of CSR; namely, the environmental behaviour of firms. This shows that the strength of the EDBC is largely determined by five factors. Importantly, the analysis provides the basis for the claim that – and helps to explain why – the EDBC for voluntary environmental behaviour is likely to remain a weak form of pressure for many small firms. 相似文献
996.
Gary W. Florkowski 《英国劳资关系杂志》1994,32(3):303-318
This study tests the hypotheses that employment will increase and become more stable when firms replace traditional reward systems with a bifurcated approach incorporating profit-sharing. Time-series data for 443 publicly traded profit-sharing firms and a closely matched group of industry non-sharers were analysed before and after plan implementation. While there was evidence that profit-sharing generated short-term growth, little support emerged for its theorized effect on employment variability. Unlike previous reports, organizational size was more likely to influence the impact of share arrangements than was industry type. 相似文献
997.
Gary Craig 《Local Economy》1995,10(3):285-290
Barclay, Sir P. 1995: Income and Wealth, Volume 1, Joseph Rowntree Inquiry. York: Joseph Rowntree Foundation, £9 paper.
Hills, J. 1995: Income and Wealth. Volume 2, Joseph Rowntree Inquiry. York: Joseph Rowntree Foundation, £9 paper; £15 if both volumes ordered together. 相似文献
Hills, J. 1995: Income and Wealth. Volume 2, Joseph Rowntree Inquiry. York: Joseph Rowntree Foundation, £9 paper; £15 if both volumes ordered together. 相似文献
998.
Benefits/attributes desired is commonly considered the most strategically meaningful market segmentation base. However, in practice, problems in product benefit/attribute specification and data collection are frequently observed. This research compares the performance of benefits/attributes desired and brand preference (a competing segmentation base that provides similar information but is more closely related to purchase behavior) on the criteria of segment identification, brand purchase, and responsiveness to marketing mix elements. Results suggest that brand preference segmentation produces more interpretable and managerially useful segmentation results than benefits/attributes desired. © 1995 John Wiley & Sons, Inc. 相似文献
999.
In order to delineate the current state of the art of overseas relocation programs in U.S. multinational corporations, the extant literature was reviewed in the areas of expatriate personnel selection, training and career-pathing. The implications of the study's findings for U.S. MNCs are discussed and recommendations for policy change are offered. 相似文献
1000.