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241.
Executive compensation,earnings management and shareholder litigation   总被引:2,自引:2,他引:0  
This paper examines the effects of executive compensation and potential for earnings management on the incidence of shareholder class action lawsuits and their outcomes. Although damage measurement factors, managerial option intensity, and earnings management all significantly affect the probability of lawsuits, they differ in their influence on the likelihood of positive settlement and on settlement amount: Damage factors do not affect the likelihood of settlement versus dismissal. High option intensity raises the probability of positive settlement, but does not affect its amount. High earnings management, on the other hand, does not affect the likelihood of settlement, but does increase settlement amount. These findings suggest that factors typically used to explain shareholder lawsuits should be interpreted with care.  相似文献   
242.
At a general level, there appears to be almost universal agreement that the nature of the employment relationship is undergoing fundamental changes that have potentially enormous implications for how companies attract, motivate, and retain talent. This article is intended to assist HRM professionals in understanding, evaluating, and responding to those changes. The results of a study that evaluates current thinking regarding the nature of the new employment relationship by systematically analyzing the content of relevant articles are reported. Implications of the results for the management of employee relationships are discussed, and specific recommendations are provided. © 2000 John Wiley and Sons, Inc.  相似文献   
243.
Although learner reaction measures are increasingly shown to be insufficient indicators of training effectiveness and impact, they are still highly over–used in practice. New research on transfer of learning is contributing to a better understanding of how reaction measures may relate to important HRD outcomes. This study explored the relationship between learner utility reactions and predictors of learning transfer as operationalised in the Learning Transfer System Inventory. A limited correlation between participant reaction measures and predictors of learning transfer was found. However, the results of this study continue to raise questions about the role and value of reaction measures.  相似文献   
244.
Small Business Economics - Using structural equation modelling on 291 small and medium enterprises in Australia, we examine the impact of knowledge transfers from supply chain actors on innovation...  相似文献   
245.
吴蕊蕊  刘诚 《财经科学》2012,(10):64-72
通过构造企业之间产量和研发两阶段博弈模型,我们分析了社会网络在企业研发中的影响。研究发现:企业研发会通过企业网络在网络内部形成一定的共享,使得社会网络对企业研发产生两种作用:一方面,会造成搭便车现象,弱化企业研发的可能和水平;另一方面,使得企业所实际享受的有效研发大于自己的研发水平。进一步地,本文通过使用2007-2009年中小板企业面板数据,识别了董事长之间的社会网络关系来量化企业社会网络,利用tobit、logit和ols等计量模型对理论模型的有关结论进行了实证检验。  相似文献   
246.
Seafood as a whole food is highly nutritious. It is an important dietary source of protein, omega‐3 fatty acids and a wide array of highly bioavailable micronutrients. Despite the established health benefits associated with fish and seafood consumption, in Australia consumption levels still remain below those recommended for health. Although considerable research has been carried out on enablers and barriers to seafood consumption, the reasons Australian consumers do not consume recommended amounts of seafood while stating they would like to consume more seafood are complex and have not been fully illuminated. This paper reports on the development and results of a self‐administered questionnaire that aimed to identify consumer perceptions and preferences for fresh and frozen seafood. Data were collected through intercept surveys at an Australian university and 239 valid responses were received. Results confirmed respondent preference for fresh fish and seafood. There was significant confusion among respondents about what constitutes fresh seafood, with the term ‘fresh’ having different meanings to different respondents. Over half of respondents understood the term fresh to relate to seafood having been caught that same day. In comparison, approximately 15% understood fresh to reflect the accepted definition of having never been frozen. Additionally, results indicated respondents find it difficult to recognize if seafood is fresh, particularly in comparison with other meats. There is significant potential for the development of regulations for labelling of unpackaged seafood in order to allow consumers to make informed decisions about their purchases.  相似文献   
247.
This article will focus on an ongoing process of Jerusalem’s contested urban space during the last decade namely the immigration of Palestinians, mostly Israeli citizens, to “satellite neighbourhoods”, i.e. Jerusalem’s colonial neighbourhoods that were constructed after 1967. Theoretically, this paper attempts to discuss neighbourhood planning in contested cities within the framework of geopolitics. In more details, we will focus on the relevance of geopolitics to the study of neighbourhood planning, by which we mean not merely a discussion of international relations and conflict or of the roles of military acts and wars in producing space. Rather, geopolitics refers to the emergence of discourses and forces connected with the technologies of control, patterns of internal migrations by individuals and communities, and the flow of cultures and capital.  相似文献   
248.
Makerspaces are increasingly popular in K-12 schools, particularly when associated with STEM learning. Many schools are successfully entering the makerspace arena. Others face significant barriers in ideating their design, often resorting to tinkering, or the purchase of commercial kits as resources. At the heart of a makerspace is its intent, as well as anticipated learning outcomes. This paper proposes design as being the process-base of a makerspace, and the transformation of learner identity as being its core learning outcome. The literature is drawn together to present an overview of identity as it relates to learning. It draws on the Funds of Knowledge and Funds of Identity approaches to outline how makerspaces are able to operate as third spaces, drawing together experiences in both formal and informal education. The paper then presents a makerspace design approach that draws together three identity resources, namely material, relational and ideational. Literature on equity-oriented makerspace design and facilitation is drawn upon to describe makerspace design features organised by each type of identity resource. This design can initiate the conversation of educational makerspace designers that supports focused questions about the potential purpose, resourcing, structure and facilitation of school makerspaces.  相似文献   
249.
In this article, the authors summarize their 15 years of research on graduate education in economics in the United States. They examine all stages of the process, from the undergraduate origins of eventual economics PhDs to their attrition and time-to-degree outcomes. For PhD completers, the authors examine job market outcomes, research accomplishments, and career paths over the first five and 10 years of their careers.  相似文献   
250.
Pastoral landscape woody vegetation provides ecosystem services, but potentially competes for space, light and nutrients that could provide additional farm production. A questionnaire determined the values and behaviours of New Zealand dairy farmers to evaluate voluntary agri-environmental programmes for restoring woody vegetation. Findings indicate the area is increasing, while the composition and configuration of networks are changing and redistributing. Farms with little are losing more, and those with more are gaining. Farmers are planting new areas to increase their public ecosystem services, but may not provide these services through planting and management. Barriers include insufficient private woody vegetation ecosystem services, and low rates of growth of native plants. Government incentive programmes are ineffective in overcoming barriers. Farmers may be motivated by stronger evidence of valued ecosystem services, information about their benefits and drawbacks and how to support services through planting and management. However, a targeted environmental stewardship scheme is required to overcome barriers to planting, with government and the dairy industry working together to develop and maintain a landscape-scaled woody vegetation network on private and public land. Such networks would build sustainability and resilience into dairy farming, leading to an equitably sharing of benefits and costs of their public ecosystem services.  相似文献   
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