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981.
Causation and effectuation processes: A validation study 总被引:1,自引:0,他引:1
Gaylen N. Chandler Dawn R. DeTienne Alexander McKelvie Troy V. Mumford 《Journal of Business Venturing》2011,26(3):375-390
We develop and validate measures of causation and effectuation approaches to new venture creation and test our measures with two samples of entrepreneurs in young firms. Our measure of causation is a well-defined and coherent uni-dimensional construct. We propose that effectuation is a formative, multidimensional construct with three associated sub-dimensions (experimentation, affordable loss, and flexibility) and one dimension shared with the causation construct (pre-commitments). As specified by Sarasvathy (2001), we also show that causation is negatively associated with uncertainty, while experimentation, a sub-dimension of effectuation, is positively correlated with uncertainty. The major contribution is the resulting validated scales that measure causation and effectuation. 相似文献
982.
Review of World Economics - Despite a general agreement that piracy poses a significant threat to maritime shipping, empirical evidence regarding its economic consequences remains scarce. This... 相似文献
983.
A large literature explores the effect of schooling characteristics on property values, but touches little on non-academic attributes of schools. This study demonstrates the capitalization of high school football championships into school district property values using a model that controls for a series of fixed effects. Winning a state football championship increases property values by 1.65% in the year following the championship, exerting its strongest effect immediately after the championship is won. The effect is biggest in the AA division; the largest and most competitive division. 相似文献
984.
Assumptions of resilience are frequently made about organizational actors, both by scholars and practitioners. It is argued that resilience is unlikely to be the usual outcome from the trauma routinely confronted in organizational life. It is suggested that ‘assumptions’ of resilience stem from either a reification of what is perceived to be a highly desirable trait in organizational actors or a lack of acknowledgement of what, if recognized, would be regarded as an ‘unthinkable’ aspect of organizational life. Managers are unlikely to recognize and admit that the pain they inflict on others in the name of efficiency, organizational down-sizing and out-sourcing will contribute to long-term changes in organizational actors. It is also likely that, while coping skills and resources may be sufficient to equip individuals for the myriad problems they routinely face, even the ‘successful’ actor may not remain unscathed. Some of the negative organizational outcomes of this unthinking ‘assumption’ of resilience are canvassed and suggestions are made as to what strategies may ameliorate the situation. A rearticulation of actors' ‘voice’ in formal organization, at a time of a hegemonic dominance of economic rationalism, is especially overdue. 相似文献
985.
David Alexander 《European Accounting Review》2013,22(3):549-566
During the last twenty years, a change from a continental towards what can broadly be characterized as an Anglo-Saxon perspective of accounting has taken place in Norway. This paper discusses whether the new Norwegian Accounting Act of 1998 and the accounting standards issued by the Norwegian standard-setting body represent a further focus on the Anglo-Saxon perspective. Important parts of Norwegian accounting regulation, particularly the Norwegian Conceptual Framework, are highlighted and compared with the positions of European (EC Accounting Directives) and international (IASB) accounting. The findings indicate that the Anglo-Saxon perspective of accounting appears to be strengthened by the new Norwegian law. Even if the findings indicate that the IAS solutions are generally accepted under the new regulation, the flexibility of the regulation seems to indicate that other solutions are accepted as well. These ‘specific Norwegian’ accounting solutions may generally lead to balance sheets which are less prudent than the balance sheets set up under IAS. If one accepts that a characteristic of Anglo-Saxon accounting is that it is, historically, generally less prudent than continental European accounting, it can indeed be concluded that Norwegian financial reporting has become more Anglo-Saxon than Anglo-Saxon countries in general. One factor seems to weaken this conclusion: Norway does not allow the revaluation of fixed assets. 相似文献
986.
David Alexander 《European Accounting Review》2013,22(4):755-766
This paper takes issue with Kuhner (1997) on four main points: ? the implications of accounting conventions, principles and valuation conventions; ? the role of Notes to the accounts; ? the relationship between distributable profits and liquidity; ? the significance of the efficient markets hypothesis. Kuhner's desire to make (page 749) ‘published data on companies as informative as possible’ is strongly supported, but we differ on what this may mean in practice. 相似文献
987.
988.
This paper considers the (short-run) employment and wage effects of the 2004 EU enlargement on firms located close to Germany’s
eastern border. We use a 50% sample of Germans plants and apply difference-in-differences estimators combined with a matching
approach. We evaluate changes in total employment, the employment shares of low-skilled and East European workers and the
wages for low-skilled, skilled and high-skilled workers in various sectors. Our results suggest basically no short-run employment
effects of the EU enlargement except for firms active in wholesale and retail trade, hotels and restaurants. We also find
some evidence for a stronger employment of East European workers in almost all border firms, although the effects are quantitatively
small. Negative wage effects are only found for skilled workers in consulting, research and related activities. 相似文献
989.
990.
Patricia Alexander Johan van Loggerenberg Hugo Lotriet Jackie Phahlamohlaka 《Group Decision and Negotiation》2010,19(5):479-504
The Repertory Grid (RepGrid) technique has been used extensively in Management Sciences research, including Information Systems
research, in order to reveal the personal views of individual research subjects regarding the issue being studied. These individual
constructs are then used to propose criteria for success amongst other things. This paper uses a distinctly different form
of RepGrid, renamed a Reflection Grid, as a collaboration tool. Members of a research team use this new technique to probe
their individual understanding of what happened and what was achieved during a research event and then to share these insights.
Hence, not only is the application new (reflection and construction of shared meaning rather than the analysis and synthesis
of personal constructs) but the original grid technique has evolved. 相似文献