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1.
黄丹  戴冬晖 《技术经济》2019,35(9):89-96
为实现对多科性医院大数据治理水平的分析和评估,在数据管理成熟度模型和能力成熟度模型基础上,构建多科性医院大数据治理能力成熟度评价模型。将医院大数据治理能力成熟度分为初始级、程序级、规范级、管理级和优化级五个等级,基于医院内部大数据治理特征,建立包括三级指标的成熟度评价指标体系。然后,分别用客观赋权法及组合赋权法确定各指标权重,并结合未确知测度理论和评价方法,量化评估两个三甲多科性医院大数据治理能力的成熟度。结果表明,两种赋权方法下两家医院的大数据治理能力水平均处于规范级,与两家医院大数据治理的实际情况相吻合。未确知测度理论与信息熵权相结合,可以平衡指标测量主观性和评价结果稳定性,建立的模型能为多科性医院大数据治理提供具有参考价值的决策信息。  相似文献   
2.
党的十九大报告提出了“实施乡村振兴战略”。乡村振兴是“中国梦”不可或缺的组成部分,城市化进程中的乡村衰落现象不容忽视,乡村问题的解决关系到乡村振兴战略能否实现和现代乡村能否建成。为此,剖析了我国乡村衰落的成因,探索了乡村振兴战略落实的办法,提出了现代乡村建设的可能路径。  相似文献   
3.
Annual reports are the main sources of information for outside investors’ investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share listed firms from 2001 to 2015, we investigate the association between annual report readability and corporate agency costs, where readability is proxied by report file length and/or file size. We find that firms with better annual report readability experience lower agency costs, and the negative association between readability and agency costs is more pronounced in firms with higher external audit quality, internal control quality or analyst coverage. These results hold after several robustness checks. The positive effect of annual report readability is stronger in private firms than in state-owned enterprises, and becomes stronger after the implementation of new accounting standards in 2007. Readable annual reports can help in monitoring corporate insiders’ opportunistic behavior and thus reduce agency costs.  相似文献   
4.
This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.  相似文献   
5.
This paper examines the presence of momentum (sell past losers and buy past winners) and proposes accountability, level of corruption, and governance effectiveness as a novel explanation for return continuation phenomena in an international setting. In essence, we test the possibility of beating the international stock markets and producing abnormal profits from momentum investing. We found that both accountability and level of corruption are significantly correlated with government effectiveness. Countries and institutional environments with better scores on the accountability and control of corruption indices maintain better levels of governance effectiveness. In addition, through an analysis of the international momentum strategies, the paper shows that the quality of governance as captured by accountability, government effectiveness, and control of corruption, significantly affect the international momentum profits. Overall, the findings explain the presence of momentum and add a fresh dimension to the literature that the quality of governance influences the stability of financial markets, which is of significant importance in understanding pricing effects and stock market anomalies. Our findings are robust, having been subjected to a range of robustness checks.  相似文献   
6.
Abstract

Based on a survey of Australian engineers (n = 275) this paper examines the impact of personal liability considerations on engineering decision-making. Almost all respondents who make high-stakes decisions saw questions of liability as having both positive (90%) and negative (87%) impacts. Our analysis shows that awareness of personal liability acts to focus the attention of many engineers on the moral dimension of their work. However, it also encourages more expensive decision-making, inhibition of innovation and professional paralysis. We argue that while personal legal liability is a legitimate way to focus engineers’ attention on the potential impact of their work, a problem arises when decision-makers are held responsible for disasters over which they had little control. The focus then shifts to ‘defensive engineering’ practices that are aimed at limiting individual liability rather than disaster prevention. Legal processes that are seen to unfairly allocate blame do not encourage practices that support future disaster prevention.  相似文献   
7.
论文通过对肃北县实施乡村振兴战略情况的调查,阐述了肃北县实施乡村振兴战略的主要做法,针对肃北县乡村振兴战略实施过程中存在的问题,提出发展特色产业、实施生态立县、传承传统文化、创新治理体系、培育吸引人才和加强党的建设六个方面的政策建议。  相似文献   
8.
在建筑工程项目建设过程中,岩土工程勘察为地基设计提供了基础支持,能够为建筑物基础设计、地基处理、施工提供工程地质资料和技术参数。但是,很多建筑企业不注重岩土工程勘察工作,导致实际勘察工作中出现了一系列问题,相关部门需要深入分析这些问题,针对岩土工程勘察和地基处理问题制定相应的解决方法,论文主要分析了岩土工程勘察与地基处理问题及解决对策。  相似文献   
9.
Embedding the issue of the recognition of tourism by the academia in the context of the scientific identity of the researchers of tourism can bring valuable insights into the debate. Moreover, such an approach is aligned with the main assumptions of social constructionism and the non-classical sociology of science (knowledge) stemming from the paradigm theory of science formulated by Kuhn. These concepts served as the foundations for the present research, allowing for the formulation of its main hypothesis: that every academic community has the right to decide whether it accepts tourism as a separate academic discipline or not, and that there is no reason why any opinion on this matter should be imposed on everyone. Another useful piece of information can be gained by adopting an epistemological perspective in the form of the questions: will separating tourism from other disciplines make it possible for us to learn more about it? Or should we continue considering it through the prisms of other disciplines? These were the premises which drove both parts of the present research: literature query and empirical study (which featured results from researchers from all around the world), and were addressed in the conclusion.  相似文献   
10.
This paper tests, within the Australian setting, whether directors strategically time trades in their own firms, around earnings announcements, in the context of impediments to trading in the immediately preceding period. I show that both signed and unsigned trade activity are insignificantly different from zero in the preceding period, and significantly negative and positive after the event. Further, directors in Australia significantly sell following positive earnings news, and buy after negative news, providing evidence of ‘indirect’ trading. Directors’ trades in the longer-term pre-announcement period are also negatively related to the news content sentiment, contrary to expectation. Finally, I find evidence of positive autocorrelation between directors’ trades over the longer-term past, and those executed after earnings announcements, which, in the absence of the ‘short-swing’ rule in Australia, casts doubt over short-term strategic insider trading, more generally.  相似文献   
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