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51.
Precision and Manipulation of Non-financial Information: The Curious Case of Environmental Liability
Aline Grahn 《Abacus》2020,56(4):495-534
This paper develops a model showing how the environmental liability regime and the precision of the disclosed environmental performance indicator affect managers’ incentives (1) to reduce actual pollution and (2) to manipulate the reported pollution. I assume a company with a separation of ownership and control which can be held liable for environmental damages and distinguish between a negligence regime and strict liability. The results suggest that if there is no manipulation but only a lack of precision of the disclosed environmental performance indicator, a negligence rule induces lower actual pollution levels than strict liability even though a negligence rule is considered to be more lenient. If managers are able to manipulate the disclosed environmental performance indicator, they will do so and actual pollution levels will generally increase. While manipulation makes it easier for shareholders to escape liability under a negligence regime, shareholders suffer from manipulation under strict liability due to higher actual pollution and higher expected damage compensation payments. Therefore, the manipulation level is higher under a negligence regime. My analysis contributes to the environmental performance and disclosure literature by showing that the liability regime is an important determinant affecting environmental reporting and actual pollution decisions. 相似文献
52.
There is now a growing consensus that ratifying International Environmental Agreements (IEAs) is the most effective way to tackle transboundary pollution problems. While the social benefit function (SBF) critically affects emission choices as well as decisions to ratify IEAs, the related economic literature has mainly concentrated on scenarios where the marginal SBF is linear. Using climatic data, I find that the linear marginal SBF case does not match data and isoelastic SBFs fit data better. In the more realistic, but not yet explored, context of isoelastic SBFs, I reconsider incentives to ratify IEAs. My analysis gives rise to novel conclusions. For instance, changes in the scale of damages do not affect the level of cooperation. When the scale of damages is small, variations of the SBF parameter reveal that large coalitions including the coalition of all countries are stable, but only when the potential gain from cooperation is sufficiently high. 相似文献
53.
This study uses multiple linear regression to identify factors contributing to perceived risk among residents near Taoyuan and Kaohsiung International Airports, the effect of perceived risk on their willingness to reduce risk, and consumption preferences that can reduce risk. Results indicated that residents' risk perception near Taoyuan Airport is lower than that near Kaohsiung Airport. Noise pollution experience, perceived probability of environmental contamination and negative effects, and perceived severity of catastrophic consequences significantly increase residents' perceived risks. Residents are willing to recognize and participate in mitigating the risks of aircraft noise pollution. The more risk residents perceive, the more willing they are to participate in disaster reduction and investigate means of improving the risk environment. 相似文献
54.
自来水经过一定的处理工艺,然后经过配送管网输送至各户。水在配送管网中流动的过程中,往往会受到管网、供水管道及附属设备的影响,造成二次污染。因此,要切实做好城市供水二次污染的防治工作,提高人们的生活质量。基于此,本文提出了城市供水二次污染的几点原因和一般性的治理对策。 相似文献
55.
This study aimed to investigate land use planning around airports, by employing Remote Sensing (RS) and Geographic Information Systems (GIS), in conjunction with an optimization algorithm using an Integrated Noise Model (INM) software, to establish the potential effects of aircraft noise at Imam Khomeini International Airport (IKIA) in Tehran. We also checked for land use compatibility with the noise levels around IKIA and the residents' reaction to the noise. The research was carried out in three stages: a) the establishment of Strategic Noise Map (SNM) scenarios of the airport operation in the years 2011, 2020 and 2030 using the INM software; b) the assessment of the results with emphasis on the study area land uses and application of RS and GIS and the exposure of residents at different levels of environmental noise; and c) the assessment of the intensity of aircraft noise annoyance at various times of day and night. The results indicated that developing IKIA together with the residential development will increase airport noise. Hence proper management and control of noise at IKIA is essential. 相似文献
56.
水污染、大气污染和固体废物污染是中国突发性环境污染事件的主要构成部分,中国突发性环境污染事件的发生频次呈现出直线下降的趋势,说明我国的环境保护确已取得了显著成效,但这也是建立在大量经济投入与付出的基础之上的。中国突发性环境污染事件的环保经济效益却是直线式地越来越差,不过,环保人本效益却无大幅度的扩增,此外,新型的海洋污染之类的事件也不容忽视。最后,针对治污问题,提出了相应的举措。 相似文献
57.
中国汽车产业的产销量一直呈现良好的上升趋势。但在金融危机下,受国内外环境和政策的影响,中国汽车产业产销量的增速有所放缓,汽车的价格受市场竞争程度和供求状况等因素的影响出现了波动。为了保证中国汽车产业的平衡发展,更好地实现可持续发展,需要加快汽车产业节能减排的步伐。 相似文献
58.
David W. Weber 《The Journal of economic education》2013,44(3):277-290
The author provides an economic analysis of tradable pollution permits by clarifying the derivation of permit supply and demand relationships and connecting those concepts to permit trading for the case of two polluters. Using the standard comparison of costs and benefits, he makes the marginal cost of emission reduction of a typical polluter the basis of the derivation of its permit supply and demand schedules. Developing these relationships for both polluters allows the creation of market schedules for permit supply and demand. He demonstrates equilibrium in the market for permits and the corresponding trading of permits. He discusses the satisfaction of the equi-marginal principle, which ensures that pollution reduction is achieved efficiently. The author concludes by considering the consequences of the presence of a third polluter in the market for permits. 相似文献
59.
60.
我国经济增长与大气污染物排放的关系——基于分省面板数据的经验研究 总被引:5,自引:0,他引:5
本文应用1998-2004年期间我国30个省(市、自治区)的面板数据,通过综合简化型模型,研究了3种大气污染物和经济增长之间的关系.实证研究发现在3种大气污染物与经济增长之间不存在倒U型环境库兹涅茨曲线.二氧化硫排放与经济增长之间呈倒N型曲线,与多数研究结果不相符;同时,第二产业比重、经济增长速度、单位GDP能耗和环境政策强度四个解释变量总体上对3个大气污染物的排放具有显著影响,并包含明确的政策含义. 相似文献