全文获取类型
收费全文 | 7122篇 |
免费 | 229篇 |
国内免费 | 84篇 |
专业分类
财政金融 | 1427篇 |
工业经济 | 277篇 |
计划管理 | 1172篇 |
经济学 | 1298篇 |
综合类 | 1255篇 |
运输经济 | 43篇 |
旅游经济 | 57篇 |
贸易经济 | 635篇 |
农业经济 | 533篇 |
经济概况 | 738篇 |
出版年
2024年 | 11篇 |
2023年 | 104篇 |
2022年 | 74篇 |
2021年 | 171篇 |
2020年 | 222篇 |
2019年 | 141篇 |
2018年 | 113篇 |
2017年 | 163篇 |
2016年 | 141篇 |
2015年 | 173篇 |
2014年 | 430篇 |
2013年 | 527篇 |
2012年 | 578篇 |
2011年 | 710篇 |
2010年 | 548篇 |
2009年 | 429篇 |
2008年 | 597篇 |
2007年 | 560篇 |
2006年 | 462篇 |
2005年 | 354篇 |
2004年 | 275篇 |
2003年 | 181篇 |
2002年 | 124篇 |
2001年 | 101篇 |
2000年 | 73篇 |
1999年 | 45篇 |
1998年 | 32篇 |
1997年 | 20篇 |
1996年 | 20篇 |
1995年 | 23篇 |
1994年 | 11篇 |
1993年 | 9篇 |
1992年 | 3篇 |
1990年 | 2篇 |
1989年 | 1篇 |
1988年 | 3篇 |
1985年 | 1篇 |
1983年 | 2篇 |
1982年 | 1篇 |
排序方式: 共有7435条查询结果,搜索用时 15 毫秒
1.
Jongsoon Jin 《International Journal of Human Resource Management》2018,29(9):1588-1608
While many studies have shown how assessment centers affect employees’ career success or job performance, these studies do not demonstrate how employees’ attitudes are affected by their perception of assessment centers. This study aims to investigate the influence of employees’ perception of assessment centers on their job satisfaction and organizational commitment, which are the key elements in predicting working behaviors, such as job performance, job involvement, and turnover intentions. To analyze the nature of the influence, 306 employees who had been evaluated by an assessment center in the Korean Rural Development Administration (KRDA) were surveyed. Regression analysis revealed that although there is no influence on their organizational commitment, employees with a positive perception of assessment centers experience higher levels of job satisfaction (p < .01). These results suggest that the positive perception of assessment centers affects the general feeling of organizational members about their work even though it does not affect their emotional attachment to the organization or dedication to organizational values. Thus, assessment centers can be used as a tool not only to select capable candidates but also to yield positive effects on organizational members’ job attitudes. 相似文献
2.
Stephen G. Dimmock William C. Gerken Zoran Ivković Scott J. Weisbenner 《Journal of Financial Economics》2018,127(1):113-135
Differences in accrued gains and investors’ tax-sensitivity induce variation in a capital gains lock-in effect across mutual funds even for the same stock at the same time. Exploiting this variation, we show this effect influences funds’ governance decisions: higher capital gains decrease the likelihood a fund exits prior to contentious votes and increase the likelihood a fund votes against management. Consistent with tax motivation, these findings are concentrated among funds with tax-sensitive investors. Further, high aggregate capital gains across funds holding a stock predict a higher likelihood management loses a vote and a lower likelihood a contentious vote is proposed. 相似文献
3.
In this paper, we investigate whether partial tax coordination is beneficial to countries within and outside a tax union, in which countries are supposed to compete in taxes and infrastructure. Our results demonstrate that a subgroup of countries agreeing on a common tax rate can harm both member and nonmember states. This is in contrast to the classical findings that partial tax harmonisation is Pareto improving. When a minimum tax rate is imposed within a tax union, we demonstrate that it does not necessarily improve the welfare of the member countries. Moreover, both the high‐tax and low‐tax countries can be worse off. This conclusion is at odds with the classical result that a high‐tax country benefits from the imposition of a lower tax bound. 相似文献
4.
近年来,在线平台的迅猛发展推动了全球经济数字化加速转型,但同时也引发了包括增值税政策适用在内的诸多挑战.通过研究《欧盟增值税指令》和欧州法院的判例法,以及分析个人数据与在线平台运行之间的关系可以推断出,个人数据是在线平台提供访问服务构成的增值税应税范围内的供应,且与消费者是否向在线平台支付金钱形式的对价无关.在实践中,使用客观价值方法来确定在线服务供应的应税金额存在实际困难,而使用直接联系标准解决易货交易问题,会导致增值税税基在本质上得到扩张.因此,建议当前不要将在线平台访问服务的供应视为一项应税交易.此外,对于商家为获得消费者数据而向平台付款的情形,因其不符合直接联系标准,也不应被视为服务对价. 相似文献
5.
In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate. 相似文献
6.
This paper studied the role of municipal quality of life as a driver of strategic tax interactions among local governments. A number of studies point out the existence of strategic interactions using spatial econometric models in which the spatial weights are mostly based on non-economic criteria or basic economic variables such as per capita gross domestic product (GDP). We propose the more sophisticated well-being indicator of municipal quality of life as the driver for these interactions. To deal with the potential endogeneity, we rely on instrumental variable estimators. The empirical analysis focuses on the main local tax in Spain (property) and on municipalities with more than 50,000 inhabitants, and it confirms the relevance of differentials in quality of life for the understanding of tax choices. 相似文献
7.
《Business Horizons》2019,62(5):625-635
Recent research has developed an in-depth understanding of how workers change their jobs on their own to improve their performance and well-being, a process called job crafting. This research suggests that managers, coworkers, and organizations need a better understanding of how to manage job crafting to capitalize on its benefits and reduce costs. This article will help organizations diagnose the occurrence of job crafting, recognize the differences between goal-oriented approaches to job crafting as opposed to withdrawal-oriented avoidance job crafting, and identify the seven specific types of job crafting: work role expansion, social expansion, work role reduction, work organization, adoption, metacognition, and withdrawal. We conclude with recommendations for managers, coworkers, and organizations on how to diagnose and manage job crafting. 相似文献
8.
Nowadays, interest in corporate environmental strategies shifts from cleaner processes to the holistic nature of green products. The relevant literature argues that firms have the opportunity to pioneer through green product innovation, allowing them to differentiate and thus gain competitive advantage. Environmental burden of products during their entire life cycle is undeniable. Due to the weakness of the existing literature that inadequately addresses a commonly accepted green product definition, as well as the thereby caused inconclusive academic empirical results on firms' competitiveness, there are many cases of businesses greenwashing behavior. The overall contribution of this exploratory paper, on determining and evaluating the degree of greenness of a product, is twofold; first, starting with a systematic literature review, authors further contribute by proposing an integrative definition that addresses the so far existing terminological gap. Next, after reviewing the existing environmental assessment tools, authors based on the developed definition and in accordance to its dynamic dimension contribute to the existing methodology, as the paper reveals issues that need to be considered in the evaluation of green products. 相似文献
9.
U.S. multinational corporations increasingly use intra-firm, cross-border research collaboration to disperse R&D across different countries. This paper investigates the implications of such collaboration on the abilities of firms to garner benefits from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times larger when firms have extensive cross-border collaboration connected to a country. We also find that the effect is stronger when local intellectual property protection is weaker and when local innovation resources are higher. Our results suggest that cross-border collaboration helps firms achieve more tax-efficient R&D investments both by reducing the nontax frictions posed by weak intellectual property protection and by increasing the nontax benefits of foreign R&D. 相似文献
10.
Christoffel Venter Gail Jennings Darío Hidalgo Andrés Felipe Valderrama Pineda 《International Journal of Sustainable Transportation》2018,12(2):140-152
The paper offers an analysis of empirical evidence on the equity impacts of operational Bus Rapid Transit (BRT) systems in the Global South. The focus is on vertical equity, i.e. whether BRT systems achieve progressive benefits for poorer segments of the population. Findings from Africa, Asia, and Latin America all suggest that BRT does offer significant benefits to low-income groups, in terms of travel time and cost savings, access enhancement, and safety and health benefits. However benefits are often skewed toward medium-income users and thus less progressive than they might be. Two primary reasons for this are insufficient spatial coverage and inappropriate fare policies. While many features of BRT potentially allow it to deliver pro-poor outcomes, such outcomes only materialize if BRT implementers pay specific and sustained attention to equity. The paper identifies key issues that need to be addressed to steer BRT implementation toward more socially sustainable outcomes—including better integration with other transit, paratransit, and nonmotorized transport services, and with the housing sector. 相似文献