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91.
At the pinnacles of organizations, comparative tests of unity of command and shared command are nearly impossible because only one individual sits atop most organizations. In organizations led by co‐CEOs, however, such a test is possible because co‐CEOs can truly share power. But do they? Our research pits the unity‐of‐command principle against the shared‐command principle and finds overall support for the former, even within the co‐CEO context. Our sample of 71 co‐CEO pairs at publicly traded U.S. firms shows that increasing power gaps between co‐CEOs are positively associated with firm performance. This positive association wanes and turns negative, however, as power gaps become very large. We conclude that whatever benefits the co‐CEO structure might offer likely lie outside the shared command paradigm. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
92.
高管管理才能是企业经营不可或缺的专用性资产。公司治理目标不仅在于解决管理者道德风险,还在于挑选出优秀的管理者。文章考察管理才能专用性和经理人市场发育对企业外聘高管规模的影响,以及经理人市场发育是否会弱化管理才能专用性对外聘高管规模的影响程度。以2007-2013年间民营上市公司为样本的研究发现:管理才能专用性越强,企业更愿意聘用内部人为公司高管;经理人市场发育越好,企业聘用外部高管的比例越高;在经理人市场发育良好的地区,管理才能专用性对外聘高管规模的影响较弱;研究还发现,经理人市场发育对企业外聘高管规模的影响比对外部董事规模的影响更显著。文章丰富了资产专用性和高管聘用方面的研究成果。 相似文献
93.
94.
以2007—2011年A股非金融保险业上市公司为样本,从政治关联与审计契约角度揭示独立董事与其他高管在公司治理中的差异。研究发现:在审计师选择方面,独立董事存在政治关联的企业倾向于选择高质量的审计服务,其他高管存在政治关联的企业倾向于选择低质量的审计服务。结合对审计费用考察发现,其他高管存在政治关联的企业选择较低质量审计服务的同时却支付相对较高的审计费用,但又并没有支付显著高于独立董事存在政治关联的企业选择高质量审计服务时支付的审计费用。 相似文献
95.
Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures 总被引:1,自引:0,他引:1
Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures. 相似文献
96.
跨国公司股东财富最大化与折算风险探讨 总被引:2,自引:0,他引:2
跨国公司折算风险的大小取决于在国外经营的程度与国外子公司所在地会计方法的选择。国际上大部分国家都根据子公司的类型选择折算方法。整体型子公司采用时态法,自主型子公司采用现行汇率法。折算方法要选择对合并利润最大化有利并设法使合并资产负债表上外币风险资产与外币负债趋于一致,以轧平净风险资产头寸,消除或减少因不可预期汇率变动而对公司现金流量与经济价值的影响。采取期货合同套期保值、远期合约套期保值、货币互换套期保值、货币期权套期保值的防范措施和规避方法,能使折算风险最小,股东财富最大化。 相似文献
97.
In the current era, governments are playing smaller roles in regulating workers’ rights internationally, and transnational
corporations (TNCs), non-governmental organisations (NGOs) involved in the struggle for workers’ rights, and labour/trade
unions have started to fill this governance gap. This paper focuses on the least researched of the relationships among these
three actors, the union–NGO relationship, by analysing the ways in which it affects definitions of TNC responsibility for
workers’ rights at their suppliers’ factories. Based on a qualitative study of the union–NGO relationship in the Swedish garment
industry between 1996 and 2005, we propose that there are six main configurations of union–NGO relationships. By linking these
configurations to their effects on TNC responsibility, we propose that co-ordination relationships between unions and NGOs, particularly high-commitment co-ordination relationships, are likely to result in a broadening of the definition of TNC responsibility, while conflictual relationships, both high and low commitment, result in a narrowing of the definition of TNC responsibility. The study indicates that co-operation is generally more beneficial
for both unions and NGOs than is any form of conflictual relationship, in terms of broadening the definition of TNC responsibility. 相似文献
98.
跨国零售商海外市场进入模式及其选择 总被引:4,自引:0,他引:4
本文认为,并购、特许、合资、有机增长与战略联盟是目前跨国零售商进入海外市场的常用模式,这几种模式具有不同的优势与劣势以及不同的适用条件;跨国零售商海外市场进入模式选择应综合考察东道国环境因素(包括市场因素、经济环境因素、法律政治因素和社会文化因素等)与零售商特定因素(包括零售商规模、零售商专业技能和国际化经验)等。 相似文献
99.
随着经济的发展,越来越多的企业纷纷打破国界限制,进行对外直接投资。知识经济时代,以知识、技术资源为代表的生产要素日益重要,给砌的区位选择带来了影响,并通过跨国公司的投资决策表现出来。本文从分析何为知识经济出发,将国际直接投资的区位选择与社会经济形态的发展过程特点相结合,并对FDI区位选择做出策略性建议。 相似文献
100.
The Communication of Corporate Social Responsibility: United States and European Union Multinational Corporations 总被引:2,自引:0,他引:2
This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR
activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches
to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or
bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship,
corporate accountability, or moral commitment. Results supported this expectation of difference, with some modification. Specifically,
results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project
sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial
justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the
prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard
to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed.
Laura P. Hartman is a Professor of Business Ethics and Legal Studies in the Management Department in the College of Commerce
at DePaul University, as Associate Vice President for Academic Affairs of the University and as Research Director of DePaul’s
Institute for Business and Professional Ethics. She is also an invited professor at INSEAD (France), HEC (France), the University
of Melbourne, the Université Paul Cezanne Aix Marseille III and the Grenoble Graduate School of Business. She has been published
in, among other journals, Business Ethics Quarterly, Business & Society Review, Business Ethics: A European Review, and the
Journal of Business Ethics.
Robert S. Rubin is an Assistant Professor in the Management Department at DePaul University’s Kellstadt Graduate School of
Business. He received his PhD in organizational psychology from Saint Louis University. His current research interests include
transformational leadership, leader cynicism, social and emotional individual differences, and management education and development.
K. Kathy Dhanda is an Associate Professor at the Department of Management at DePaul University. Her areas of research include
sustainable supply chains, environmental networks, marketable permit modeling, sustainable management, and public policy. 相似文献