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91.
This article investigates the effects of negotiated and unilaterally imposed change on employee relations in the German subsidiaries of a Finnish and a German multi‐national company (MNC). We look at how the strategies affect the sustainability of the current German model of employee relations and highlight some of the disadvantages of this model for global MNCs. 相似文献
92.
John Benson 《英国劳资关系杂志》1996,34(3):371-386
Are Japanese enterprise unions similar, or are there substantial variations among these unions in relation to their dependence on management and their structures for member involvement? Using a survey of unions conducted in 1991 and detailed interviews with union officials in 1993, a typology of enterprise unionism is developed. A preliminary assessment of the model is then made with reference to a range of industrial relations practices and behaviour. 相似文献
93.
94.
Karen S. Cravens Chris Guilding 《Journal of International Accounting, Auditing and Taxation》2001,10(2):739
Data concerned with the managerial implications of brand value accounting were collected from accountants and marketing managers working in strongly branded companies in New Zealand (N.Z.), the United Kingdom (U.K.) and the United States (U.S.). Since the external reporting climate in the U.S. prohibits the inclusion of brand value as a separate asset in the published balance sheet, it was anticipated that U.S. managers would be the least positively disposed to the potential of beneficial managerial implications deriving from brand valuation. Contrary to this expectation, managers in the U.K are the least positively disposed to potential managerial implications associated with brand value accounting. This result is particularly interesting as brand value accounting has commanded considerable attention from the U.K. accounting profession since the late 1980s when several large U.K. companies elected to capitalize brand values in their external financial statements. In addition to the international differences noted, the degree of commonality of findings across the three countries is also noteworthy. The data reported provide strong support for the view that there is considerable potential for positive managerial implications from brand value accounting. 相似文献
95.
96.
97.
Bradley W. Benson Wallace N. Davidson III Hongxia Wang Dan L. Worrell 《Financial Management》2011,40(1):39-81
We propose that high‐quality corporate governance may mitigate agency costs related to value‐destroying investments in stakeholder management (SM). Using an unbalanced panel of 9,051 firm‐year observations for 1,631 firms, we find that deviations from expected stakeholder management (ESM) are increasing in chief executive officer (CEO) portfolio delta. We find, however, that deviations from ESM are negatively related to proxies for effective board monitoring. We also document that the effect of governance mechanisms varies by industry (consumer or industrial orientation) and SM dimension. The results indicate that corporations with good governance pursue shareholder value maximization while constraining unnecessary investment in stakeholders. 相似文献
98.
This paper deals with recent proposals concerning temporary immigration visas as a means to combat the problem of illegal
immigration. We set up a simple two-period model of international migration between a poor South and a rich North with temporary
visas issued for one period. Because of capital market imperfections, immigrants from the South face additional capital costs
when financing the visa fee. In this model, we find that temporary visas can improve welfare in the North if capital costs
of the immigrants are sufficiently low. For high capital costs, however, a welfare reduction cannot be ruled out. We extend
the model to the case of heterogeneous immigrants and asymmetric information. In this setting, we show that the government
in the North may have an incentive to issue temporary visas for those with low capital costs and to tolerate illegal immigration
of the others. 相似文献
99.
This paper investigates gender differences across the log wage distributions of British employees working full-time in 2005. The raw gender wage gap shows a tendency to increase across the distribution with a glass ceiling effect indicated. A strong relationship between high skilled, white-collar occupations and carrying out managerial duties with the glass ceiling effect is indicated in the data. After allowing for positive selection into full-time employment by British women, a substantially larger gender earning gap is found: the selection corrected gender wage gap is close to twice the raw gap across most of the earnings distribution. This selection corrected gap is found to be predominantly related to women receiving lower rewards for their characteristics than men. Indeed, the results suggest the gender earnings gap would all but disappear across the earnings distribution if women working full-time received the same returns to their characteristics as men working full-time in Britain do. 相似文献
100.
John Benson 《Human Resource Management Journal》1996,6(2):44-57
Since the 1970s Japanese labour relations and management practices have been scrutinised as Western firms search for ways to improve their productivity and international competitiveness. Pervading this literature is the view that the Japanese labour market is flexible and adaptable. the purpose of this article is to ascertain if flexibility is a key strategic objective of management and if Japanese firms adopt a core-peripheral approach to employment. the research is based on a survey of Japanese enterprises conducted and detailed interviews with senior managers. the major finding is that Japanese labour practices have a strategic component and that the use of casual and contract workers is consistent with a core-peripheral labour strategy. 相似文献