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排序方式: 共有341条查询结果,搜索用时 15 毫秒
101.
Stephanie A. Snyder Michael A. Kilgore Rachel Hudson Jacob Donnay 《Journal of Forest Economics》2008,14(1):47-72
A hedonic model was developed to analyze the market for undeveloped forest land in Minnesota. Variables describing in situ conditions, locational characteristics, buyer perceptions and intentions, and transactional terms were tested for their influence on sale price. The independent variables explained 67% of the per hectare sale price variation. Water frontage, road access and density, absentee ownership, future intentions, and financing arrangements had large, positive influences on price. Lack of a real-estate agent and agricultural land in the vicinity of the parcel had negative influences. A parcel's merchantable timber volume was not a significant predictor of price. 相似文献
102.
Lisa S. McNeill Robert P. Hamlin Rachel H. McQueen Lauren Degenstein Tony C. Garrett Linda Dunn Sarah Wakes 《International Journal of Consumer Studies》2020,44(4):361-368
Where clothing consumption has continued to rise around the world, a deeper understanding of how and why garments are disposed of is critical in regard to addressing the issue of textile waste by consumers. The purpose of this study was to explore the garment management processes of young, fashion sensitive consumers, examining their disposal behaviours as well as motivations towards garment end‐of‐life extension through maintenance or repair of damaged fashion clothing. A survey of 161 South Korean young consumers (18–34 years) was conducted, utilizing a fashion sensitivity scale to measure impact on unsustainable garment disposal practices and garment repair behaviour. Further, general recycling behaviour of these individuals was examined, as linked to garment repair propensity. Results indicate that fashion sensitive consumers dispose of garments more rapidly, and with less ethical consideration. However, these same consumers are motivated to repair items that support their fashion identity. The study contributes some useful insight into encouraging garment life extension practise among heavy consumers of fashion, thus extending what is known about fashion garment disposal in the sustainability context. 相似文献
103.
This article studies the transmission of rumors in social networks. We consider a model with biased and unbiased agents. Biased agents want to enforce a specific decision and unbiased agents to match the true state. One agent learns the true state and sends a message to her neighbors, who decide whether or not to transmit it further. We characterize the perfect Bayesian equilibria of the game, show that the social network can act as a filter, and that biased agents may have an incentive to limit their number. 相似文献
104.
Margit Kraus 《Review of Income and Wealth》2004,50(3):431-457
This paper evaluates the linkage between social security strategies and redistributive effects in EU social transfer systems. It is argued that the various European systems produce different patterns of redistribution that may be explained by the adoption of different mixes of social security strategies. In support of this argument, several ideal-typical strategies are characterized and a classification of European social transfer systems is introduced. Subsequently, the redistributive effects of the systems are assessed and the relationship to their class assignment is investigated. We conclude that the redistributive effects differ markedly between systems of different classes, indicating that redistributive patterns are heavily influenced by the adopted strategy mix. 相似文献
105.
Mark E. Peecher Rachel Schwartz Ira Solomon 《Accounting, Organizations and Society》2007,32(4-5):463-485
We discuss the antecedents of and rationale for what has become known as Strategic-Systems Auditing (SSA). We also describe the conceptual foundation and key elements of SSA. We observe that the auditor employing SSA conceives the audit as a process of evidence-driven, belief-based, risk assessment. We also illustrate facets of this process, including how the auditor, by acquiring a rich understanding of how and how well management is executing its business-model, develops rich (e.g., distributional) expectations of future financial-statement amounts and disclosures. These expectations form a benchmark against which the auditor later compares and investigates management’s asserted financial-statement amounts and disclosures. Finally, we pose and respond to some of the more common questions about elements of SSA and complete the paper by suggesting some educational innovations and high-value targets for research.One salient message is that SSA first emerged in the 1990s as an attempt to enhance audit quality in response to changes in the audit environment. Another salient message is that SSA continues to equilibrate, adapting to more recent environmental changes, especially society’s demand for greater protection from financial-statement fraud. Such adaptation requires ongoing, significant intellectual investments by audit practitioners and audit scholars/educators. 相似文献
106.
Recent research in accounting explores how firms use “individual” or “non-financial” measures of performance in executive
compensation contracts. We model a firm that conditions bonus payments to executives on information that is not available
to those outside the firm. This raises two issues. First, market participants may use the magnitude of such payments to infer
the non-public information. Second, because information that is non-public is, by extension, non-verifiable, the firm cannot
write explicit contracts based on it. Combining the relational incentive contracts and financial signaling literatures, we
examine equilibria of a signaling game in which bonus payments from a firm to a manager convey non-public information regarding
the firm’s future cash flows. Our main result is that increases in corporate myopia can, under some conditions, lead to increased
profits. This finding is contrary to that typically found in financial signaling models. 相似文献
107.
108.
Ferdinand Thies Alexander Huber Carolin Bock Alexander Benlian Sascha Kraus 《Journal of Small Business Management》2019,57(4):1378-1398
Given the increasing popularity of crowdfunding as a new means to finance entrepreneurial ventures, we assess whether and how crowdfunding campaign‐specific signals that affect campaign success influence venture capitalists’ selection decisions in ventures’ follow‐up funding process. Our study relies on cross‐referencing a proprietary data set of 56,000 crowdfunding campaigns that ran on Kickstarter between 2009 and 2016 with 100,000 investments in the same period from the Crunchbase data set. Drawing on signaling theory and the microfinance literature, our empirical findings reveal that a successful crowdfunding campaign leads to a higher likelihood to receive follow‐up venture capital (VC) financing, and that there exists an inverted U‐shaped relationship between the funding‐ratio and the probability to receive VC funding. Further, we find statistical evidence that an endorsement by the platform provider has a likewise positive impact on the receipt of VC. Contrary to our expectations, word‐of‐mouth volume seems to be a negligible factor when it comes to follow‐up VC financing. Our results support the view that crowdfunding signals are factored into the VC’s funding decision in order to evaluate the potential of entrepreneurial ventures. 相似文献
109.
“You can try to press different emotional buttons”: The conflicts and strategies of eliciting emotions for fundraisers 下载免费PDF全文
Jon Dean Rachel Wood 《International Journal of Nonprofit & Voluntary Sector Marketing》2017,22(4):e1603
In a competitive climate in which charities must increasingly rely on fundraising with the public, emotions such as hope, guilt, and fear are powerful tools that can be used strategically to secure donations or participation. This paper explores data from interviews with 23 fundraisers and voluntary sector workers, managers, and officials, to argue that decisions around how, why, and when to invest in the elicitation of emotion in fundraising are often difficult and conflicted, with some identifying a battle between ethics and effectiveness. We identify 3 key levels of conflict that must be negotiated: at the level of the charity sector, where the emotional ethics particularly of larger charities have been met with some resistance from the public and press; at the level of the organisation itself, where the ethics of representation are often a subject of conflict between fundraising and other departments such as policy; and, finally, at the experiential level of individual fundraisers themselves, who report being routinely internally conflicted around the rights and wrongs of using emotion in their work. A strategic approach to eliciting emotion emerges in the data as a useful way to address some of these areas of conflict, with fundraisers making careful “balancing” decisions about how and with whom to mobilise certain emotions at specific times. 相似文献
110.