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71.
All nurses are prepared to be generalists in palliative care. Within the discipline there are nurses who seek advanced educational preparation and develop clinical expertise in palliative care nursing. These are our leaders in palliative care nursing who can exert influence in all health care settings to support nurses providing palliative care. It is nurses and advanced practice nurses in partnership who are capable of developing and advocating for palliative care across settings. The focus of care is the person, not the diagnosis or the setting. The viewpoint that "all nursing care is palliative care" can transform health care with nurses taking the lead.  相似文献   
72.
This article reports on a study comparing the impact of an outdoor management development (OMD) programme on delegates from two different client organisations. By keeping the provider constant it is possible to assess how organisational factors mediate the transfer of learning from a development event back to the workplace. The results show that, while the programme had a very positive immediate impact on the delegates from both companies—they felt they had learnt a lot and that they were working better as a team—in only one of the companies was this change sustained back in the work-place. Follow-up interviews with delegates, four months after the event, highlighted that in the company where transfer was not evident, there were considerable organisational barriers. In this instance at least, it was not the OMD programme that was ‘at fault’ but the organisation climate or culture which impeded any transfer of learning.  相似文献   
73.
Using responses from 1429 workers employed in the wood products industry, we examine the relationship between drug testing (DT) attitudes and several demographic, organizational, job attitude, and job outcome variables. After controlling for age and marital status, analyses revealed moderate correlations between DT attitudes and alcohol and drug variables, DT program characteristics, organizational, and work attitude variables. DT attitudes were weakly but significantly related to absences, late work arrivals, accidents, and injuries. Implications of the findings and future research suggestions are discussed.  相似文献   
74.
Operating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timeliness in Australia, where substantial differences in reporting requirements of cash flow components, in characteristics of listed companies and in the degree of conservative financial reporting produce contrasting findings to those in the United States. We find supportive evidence for the novel ‘sticky cost behaviour’ explanation and also the product-pricing strategy, but not the life cycle hypothesis. These findings are useful for investors and analysts concerned with forecasting the future values of companies.  相似文献   
75.
Drawing upon Marsden's typology of employment systems, this article explores how the indeterminacy of the employment relationship is enacted and resolved in relation to the healthcare assistant (HCA), a key work role in the delivery of nursing care in a hospital setting. It suggests that the regulation of task allocation within nursing assumes a hybrid form, requiring further analysis of the influences shaping the HCA role. Based on multi‐method hospital case studies, the article distinguishes different types of HCA, explaining their emergence by reference to the interaction between organizational structure and personal agency. The article illustrates the value of Marsden's framework, and by addressing its limits in a healthcare setting seeks to develop a deeper understanding of task allocation in different workplace employment systems.  相似文献   
76.
Little has been written in tourism on what happens once sustainable limits have been set and met. This paper introduces 'demarketing' as a policy option and management tool, outlining the literature in this field. First coined by Kotler in the early 1970s, it was presented as an aspect of the marketing mix. Demarketing has been applied successfully (if somewhat controversially) in the health sector as a means for reducing smoking and inappropriate health careconsumption. However, the strategy itself can be taken beyond health and marketing and applied to tourist management and planning. The implications for the tourism industry are enormous, providing fresh ways to consider the management of mass tourism and the environment and culture on which it relies. While aspects of demarketing have been used unconsciously in tourism operations such as man-made attractions and national park management systems, this paper looks at demarketing's potential as a conscious policy tool within the built and natural environmental management spheres, specifically in relation to visitor management and tourism. Studies of the planning and management of selected tourism environments in Australia and North America demonstrate the potential of demarketing as a management tool.  相似文献   
77.
This article presents a cost-benefit analysis of Britain’s Employment Retention and Advancement (ERA) demonstration, which was evaluated through the first large-scale randomized control trial in the UK. ERA used a combination of job coaching and financial incentives in attempting to help long-term unemployed men and low-income lone parents sustain employment and progress in work once they were employed. Using both administrative and survey data, ERA’s effects on benefits and costs were estimated through impact analyses, which exploited the experimental design. The findings indicated that ERA was cost beneficial for long-term unemployed adult men, but not for lone parents. The key findings appear robust to sensitivity tests. Uncertainty, as implied by the SEs of the estimated impacts, was addressed through a Monte Carlo analysis, an approach seldom previously used in cost-benefit analyses of social programs.  相似文献   
78.
In this paper we begin to open the black box that constitutes the organisation of domestic cleaning and consumption in the latter half of the twentieth century. We focus specifically on change and continuity in the manner in which cleaning practices and cleaning products are represented in the UK woman's magazine Good Housekeeping, in the late modern period. After a discussion of the modern history of cleanliness, we proceed with a rationale for why this magazine was chosen for our analysis, followed by a summary of our methodology. We then argue that three phases of representation may be delineated in the time period we investigated. The first phase, which is apparent in the 1951 and 1961 issues, we have named “pride in domestic practice” and it covers a period when, what we call “the women's lobby”, speaks in a uniform voice about the tasks of the housewife and the purpose of domestic cleaning. The second phase, manifest in the 1971 and 1981 issues, is termed “domestic dreaming”, and it heralds a period when Good Housekeeping calls its readership to dream about the potentials of a transformed consumer culture. The third phase, which is evident in some respects in 1981, but which is more clearly present in 1991 and 2001, we have called “modern advising in a late modern world”. During this period, Good Housekeeping settles into a new role as a modern advisor of cleaning products and practices within the context of a world that poses significant complexities. Our discussion also focuses on how three values of cleanliness; that associated with germs, aesthetics and efficiency/ease are present in the magazine. Our analysis is contextualised in relation to the cultural silencing of cleanliness in this period and related to social and cultural changes associated with feminism and consumer culture.  相似文献   
79.
This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical theories or contemporary Western ethical thought, as evidenced by the ethics content of core accounting texts and the International Federation of Accountants’ ethics publications. We suggest adopting a ‘thematic’ approach to teaching ethics as an integrated part of accounting curricula. This approach addresses two competing principles implicit in International Education Standard 4: (i) that all accountants need to be educated to meet global ethical standards, and (ii) that teaching ethics should accommodate ethical traditions and practices that could vary between nations and cultures. The thematic approach we propose requires less additional space within existing accounting curricula and less additional preparation by accounting educators than the alternative approach of teaching substantive ethical theories from a sufficiently diverse range of cultures and traditions. The paper also provides exemplars of this thematic approach to teaching ethics in accounting.  相似文献   
80.
Abstract

The recent accounting scandals in the USA and the resulting regulation of the US profession via the Sarbanes–Oxley Act have led to the resurrection of an old debate: principles vs. rules. We argue that such a debate is jejune and serves as little more than a diversion from discussing more substantive issues raised by events like Enron and Andersen. Accounting is not confronted by a choice of principles to the exclusion of rules or vice versa. Principles underlie any set of rules, and any implementation of principles will inevitably involve adopting some rules. We take issue with various analyses of the accounting scandals that rely too exclusively on the principles of neo-classical economics. We conclude by identifying four major obstacles impeding meaningful academic and educational treatment of the maladies of which Enron is merely a symptom.  相似文献   
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