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21.
车小英 《中国农业资源与区划》2016,37(12):78-83
滨海区域生态系统不稳定,沿海城市的生态环境问题已经成为全球关注的重点。滨海地区生态区划是根据滨海区域区位、自然资源、环境条件及开发利用要求,选取相应的生态环境指标对区域状态进行评价,并划分为不同类型的生态单元的过程。文章以北戴河新区为例,从生态敏感性、建设用地适宜性和景观格局安全性等3个生态要素中共选取14个指标建立生态区划指标体系,运用GIS技术进行生态要素的空间分析,最终将北戴河新区分为生态涵养、生态旅游、生态服务和生态农业等4个生态主区以及15个生态亚区,并针对4个区分别给出了未来发展方向和保护对策。 相似文献
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This paper is devoted to propose an approach to implement the idea of extended peer knowledge to environmental governance by means of engaging the «extended peer communities». Socially robust knowledge relies on transparency and citizen participation. These two underlying elements take the form of both assessment and post-assessment decision support systems. Initially, during the assessment process citizens and stakeholders are engaged in the framing, proposal of alternatives, and evaluation criteria. Then the analysts assessed the alternatives proposed by means of DSS. Then, in a second stage, the analysts inspired in the idea of transparency, gave back the assessment result to the «extended peer community» who were able to give their opinion regarding the results and suggest potential parametric changes that were used for sensitivity analyses. The authors explore the proposed extended peer communities’ knowledge sharing for environmental governance assessment using a case study applied to a sustainable mobility planning process carried out in Tenerife (Canary Islands). The results gathered highlight that this approach is of use for guaranteeing the robustness of complex environmental decisions under high levels of uncertainty. 相似文献
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《Journal of Contemporary Accounting and Economics》2014,10(1):59-75
This study examines how consultants’ non-compensation-related consulting service (NCS) affects the contractual usefulness of accounting and stock information in executive compensation, as reflected in pay-performance sensitivity. The hypothesis is based on anecdotal evidence suggesting that consultants’ provision of NCS is likely to adversely affect the quality of CEO compensation plans. We investigate whether the consultants providing NCS are involved in potential conflicts of interest. The results show that CEO pay is higher in companies where consultants provide NCS and have a higher NCS fee ratio. The pay-performance sensitivity in CEO compensation decreases when consultants engage in NCS. The overall results are consistent with NCS representing a conflict of interest and compromising the quality of compensation committees. 相似文献
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股权分置改革是影响我国上市公司治理的重大制度变革,而管理层薪酬业绩敏感性是衡量公司治理有效性的常用指标。文章旨在分析与检验股权分置改革前后我国上市公司管理层薪酬业绩敏感性的变化以及机构投资者在这一过程中的治理效应。基于2002年-2008年我国A股面板数据的经验证据显示:股权分置改革后,我国上市公司管理层薪酬业绩敏感性总体上得到了提高;机构投资者有助于提高管理层薪酬业绩敏感性,但在股权分置改革前后的变化不显著;相对于境内机构投资者,合格境外机构投资者在股改后显著提高了管理层薪酬业绩敏感性。 相似文献
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Steve Sizoo 《Asia Pacific Journal of Tourism Research》2013,18(2):113-128
Globalization has motivated managers and scholars in the tourism industry to focus more attention on the problems and characteristics of the cross-cultural service encounter. During these interactions, differing cultural norms and values often create misunderstanding and conflict, which can result in an unhappy customer, a frustrated service provider and lost business. Therefore, the focus of this study was to analyze the effect of intercultural sensitivity on tourism employee performance in cross-cultural service encounters in three similar, but distinct service-dependent markets: the Hawaiian Islands, Greater London (UK) and the state of Florida. The results indicate that tourism employees with high intercultural sensitivity generally scored significantly (p < 0.05) higher than employees with low intercultural sensitivity in terms of service attentiveness, revenue contribution, interpersonal skills, job satisfaction and social satisfaction as they relate to cross-cultural encounters. There was no significant difference in results for motivation to work, tenure (years at present organization) and primary rewards (compensation, recognition, etc.). Implications of the findings are discussed. 相似文献
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Hyeesoo H. Chung Jinyoung P. Wynn Han Yi 《Advances in accounting, incorporating advances in international accounting》2013
This paper examines the moderating effect of litigation risk on the relationship between accounting quality and investment efficiency. We use directors’ and officers’ (D&O) liability insurance as a proxy for litigation risk, accruals quality for accounting quality, and investment cash flow sensitivity for investment efficiency (Biddle & Hilary, 2006; Hovakimian & Hovakimian, 2009). Using Canadian data from 1998 to 2008, we show that firms with higher D&O insurance coverage exhibit lower quality accruals. Moreover, the previously documented negative association between accruals quality and investment cash flow sensitivity is stronger (weaker) when abnormal D&O coverage is low (high), suggesting that the role of accounting quality in facilitating investment efficiency is conditional upon observable litigation risk. 相似文献
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The purpose of this study was to examine relationships among consumer vanity, gender, brand sensitivity, brand consciousness and private self‐consciousness within a context of social comparison theory. The four dimensions of consumer vanity are concern for and positive view of physical appearance and concern for and positive view of achievement. Participants were 400 college students (284 women; 116 men). Participants above the median in three of the four dimensions of vanity (except vanity achievement view) were more sensitive to and more conscious of brand names. Participants above (vs. below) the median in vanity achievement view scored higher on private self‐consciousness. Women scored higher on brand sensitivity, brand consciousness and private self‐consciousness than men. There was a significant correlation between brand sensitivity and brand consciousness. Results support the notion that consumers’ decisions, especially regarding brand names, may be guided by vanity‐related concerns and views. 相似文献