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1.
The path‐breaking work of Card and Krueger, showing that a higher minimum wage can increase employment, turned the age‐old conventional wisdom on its head. This paper demonstrates that this apparently paradoxical result is perfectly plausible in a competitive general equilibrium production structure of a small open economy with a non‐traded good, without recourse to monopsony, spatial heterogeneity, heterogeneity of consumers and so on, the usual theoretical drivers behind the result. Following Jones and Marjit, we build a simple general equilibrium model with production complementarity and we show that a higher minimum wage can raise aggregate employment. Expansion in the non‐traded sector following a wage hike may be consistent with the overall expansion of the export sector in a multi‐good framework, an unlikely outcome in a conventional two‐good model which cannot accommodate with production complementarity.  相似文献   
2.
Since Benford’s law is an empirical phenomenon that occurs in a range of data sets, this raises the question as to whether or not the same thing might be true in terms of the Chinese income distribution data. We focus on the first significant digit (FSD) distribution of Chinese micro income data from the 2005 Inter-Census sample, which corresponds to 1% of Chinese population and other micro income data from the China family panel studies (CFPS) and Chinese General Social Survey (CGSS). We use information theoretic-entropy based methods to investigate the degree to which Benford’s FSD law is consistent with the FSD of Chinese income data and our findings suggest consistency between the Chinese FSD income distribution and Benford’s distribution. The close connection between the two distributions has implications for the quality of the sample of Chinese micro data.  相似文献   
3.
《Business Horizons》2022,65(4):389-399
In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public accounting professionals argue that they are boundary spanners. Working at the intersection of the firm/client interface, these professionals contend that sociability is a requisite skill for routinely navigating the many interactions they have with multiple personnel at client organizations. This research aims to address this disconnect and to confront whether the public perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we assess the sociability of 176 public accounting professionals and discover that, contrary to the stereotype, male public accountants are more sociable than males in the general population. Our analysis also demonstrates that female public accountants are no more or less sociable than females in the general population. Additional analysis shows that while male public accountants are more sociable than female public accountants, this effect is attributable to differences at lower levels of the profession and that male-female differences disappear when comparing male managers and partners to female managers and partners. Given the importance of sociability in public accounting, this research offers recruiting strategies that will help to dispel the myth of the unsociable accountant and provides training tips for enhancing sociability within the ranks.  相似文献   
4.
5.
Suduan Chen 《Applied economics》2019,51(31):3376-3388
The purpose of this study is to construct a two-stage effective and innovative going concern prediction model to predict going concern doubt for the sustainability of enterprises and capital market development. Samples of this study are the companies listed on the Taiwan Stock Exchange or the Taipei Exchange, totalling 196 companies and including 49 companies with going concern doubt and 147 normal companies (with no going concern doubt). The data are taken from the Taiwan Economic Journal (TEJ) and the Market Observation Post System during the period from 2001 to 2016 (totalling 16 years). This study adopts a two-stage way to construct the going concern prediction models. In Stage I, the traditional statistical method of stepwise regression (SR) and the data mining technique artificial neural network (ANN) are applied to select the important variables. In Stage II, two decision tree algorithms (data mining techniques): classification and regression tree (CART) and C5.0 are used to establish the prediction models. The results show that the SR + CART model has the highest going concern prediction accuracy, with an overall accuracy of 87.42%.  相似文献   
6.
为了加快低密度奇偶校验(LDPC)码的译码速度,有效改善LDPC码的译码性能,针对校验节点更新过程中的对数似然比(LLR)值的大小,设计了一种LDPC码的动态加权译码方法。以IEEE 802.16e标准的奇偶校验矩阵为例,根据LLR值的变化规律,利用增长因子和抑制因子对和积译码算法和最小和译码算法进行动态加权。仿真结果显示,基于动态加权的译码方法相对于传统译码方法误码率都有明显改进,译码复杂度也有所降低。  相似文献   
7.
桩基施工过程中对土体的挤压与扰动势必对周围土层的位移与内力产生影响,而其影响范围是判断周围已有建构筑物稳定性的重要依据.采用目前在岩土工程领域广泛使用的三维数值模拟软件FLAC3D进行模拟计算,得出桩基施工过程中联合国海洋平面观测站(验潮井)变形与内力变化.计算结果显示:1~16号桩在施工过程中对验潮井竖向与侧向均产生了位移,但位移值较小;最小主应力与最大主应力变化不明显.通过对验潮井的位移与内力的计算,南防波堤平台桩基工程施工应由近及远依次施工,施工时应尽量避免对岩土体的扰动与破坏,不得采用爆破施工,保证基岩完整性.  相似文献   
8.
In this study, we propose an efficient approach to the calculation of risk measures for an insurer's liability from writing a variable annuity with guaranteed benefits. Our approach is based on a novel application of the Hermite series expansions on the transition density of a diffusion process to the insurance setting. We compare our method with existing methods in the literature, including the analytical method, spectral method and Green's function method, and illustrate its substantial advantages in calculating risk measures for variable annuities with different guarantee structures. The improved efficiency makes our method flexible to practical implementation in reporting risk measures on a daily basis. We also conduct a sensitivity analysis of the risk measures with respect to key parameters.  相似文献   
9.
Machine learning techniques make it feasible to calculate claims reserves on individual claims data. This paper illustrates how these techniques can be used by providing an explicit example in individual claims reserving.  相似文献   
10.
Multinational corporations (MNCs) need to sense, source, and mobilize knowledge when and where it arises, whether at home, or elsewhere in the world. For this reason, MNCs benefit from employee networks of relationships that span across intraorganizational barriers, allowing for the efficient mobilization of knowledge across boundaries. Yet, which organizational members are more likely to be able to develop these boundary spanning networks? We leverage a unique data set from a large multinational corporation to empirically test a comprehensive model that captures the effect of an employee’s mandate, expertise, and behavioral orientations on her likelihood to span intraorganizational boundaries that manifest themselves in the form of hierarchies, intra-functional domains, and geographic territories. We find that the employees that are more likely to be boundary spanners are those having mandates with a global impact, high levels of expertise, and a collaborative orientation in their networking behaviors. In addition, we find that these effects are stronger for those employees that have large formal workflow networks.  相似文献   
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