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971.
Melissa S. Woodard Kimberly E. Sherman 《International Journal of Human Resource Management》2013,24(16):2019-2038
The rapid increase in the practice of offshoring over the past decade has generated considerable debate about the consequences of this trend for the economy and for labor. A burgeoning literature examines a variety of issues related to offshoring; however, the majority have focused primarily on macro-level issues such as why organizations decide to offshore or why some ventures succeed and some fail. Very little research has examined the impact of exporting work on the attitudes and behaviors of employees in the destination country who are performing the work. We seek to address this gap in the literature by identifying the distinguishing characteristics of the offshore work environment and developing a theoretical framework for understanding destination workers' experiences and responses in this environment. Drawing on social identity theory and related research, we develop a multilevel model for explaining the antecedents and consequences of the identity conflicts that often arise among destination workers employed in voice-based service work. 相似文献
972.
We examine the interaction between discretionary and non-discretionary accruals in a stewardship setting. Contracting includes multiple rounds of renegotiation based on contractible accounting information and non-contractible but more timely non-accounting information. We show that accounting regulation aimed at increasing earnings quality from a valuation perspective (earnings persistence) may have a significant impact on how firms rationally respond in terms of allowing accrual discretion in order to alleviate the impact on the stewardship role of earnings. Increasing the precision of more timely non-accounting information (analyst earnings forecasts) increases the ex ante value of the firm and reduces costly earnings management. There is an optimal level of reversible non-discretionary accrual noise introduced through revenue recognition policies. Tight rules-based accounting regulation, as opposed to leaving firms more choice over non-discretionary accrual policies, may lead firms to rationally respond by inducing costly earnings management. More generally, regulating both earnings persistence and the tightness of admissible auditing policies may not result in less equilibrium earnings management. 相似文献
973.
Bruce E. Kaufman 《International Journal of Human Resource Management》2013,24(5):615-636
Empirical data are presented that reveal a large variation in the pattern of HRM practice adoption across firms. The paper then develops an economics-based theory that explains this pattern. The model broadens the HRM concept; models the linkage between HRM practices and firm performance (the ‘black box’); generates an HRM input demand function and demand curve; formalizes the concept of strategic HRM; suggests a new empirical tool for HRM research; generates new hypotheses and insights on the nature of the HRM–firm performance relationship; suggests that existing theories of the HRM–firm performance relationship are seriously mis-specified; and posits that on theoretical grounds the effect of more HRM on firm performance in long-run competitive equilibrium is not positive but zero. 相似文献
974.
Peter Massingham 《International Journal of Human Resource Management》2013,24(9):1414-1435
Parent country nationals (PCNs) have traditionally played an important role in international business by transferring knowledge to overseas subsidiaries. Based on a case study of an Australian manufacturer in Asia, this study shows how the knowledge gap between PCNs and host country nationals (HCNs) represents a barrier to knowledge transfer. This paper uses Polanyi's (1962) tacit triangle construct to examine the nature of this knowledge gap, and discusses how it affects the relationship between PCNs and HCNs. It develops a framework explaining how PCNs can adapt their role in response to the knowledge gap. 相似文献
975.
Laura E.M. Traavik Astrid M. Richardsen 《International Journal of Human Resource Management》2013,24(15):2798-2812
This study investigates the career success of international expatriate women in Norway. Norwegian and international women were compared on both objective and subjective career success. Participants were 125 Norwegian women and 168 international expatriate women who answered a 58 item questionnaire. Although Norwegian women achieved higher career success than the expatriate group, these effects disappeared for objective career success when expatriate women had a high level of education, high English language competency and motivation. Motivation, self focused conflict resolution and language competency were positively associated with subjective career success. Results suggest that although being foreign can be a disadvantage in Norway, expatriate women can overcome this liability through investment in education, language and motivation. Implications for international expatriate women are discussed. 相似文献
976.
Michal Biron Peter A. Bamberger 《International Journal of Human Resource Management》2013,24(2):258-278
We conceptualize empowerment initiatives as varying in terms of intensity – or the degree to which the intervention is rhetorical (aiming to influence employees' sense of control at work, what we refer to as surface empowerment) as opposed to actual (aiming to influence the actual degree of employee job authority, what we refer to as deep empowerment). We then test the effects of rhetorical vs. actual empowerment interventions on employee well-being and performance, as well as the degree to which self-efficacy mediates these effects on the basis of a simulation-based experiment. Results indicate that although both surface and deep empowerment initiatives have beneficial effects on individual well-being, only the latter results in performance increase. We also find that self-efficacy fully mediates the association between surface empowerment (as compared with non-empowerment) and well-being, but only partially mediates the association between deep empowerment (as compared with non-empowerment) and well-being. 相似文献
977.
This paper analyzes how European football clubs' current value and debt levels influence their performance. The Simar and Wilson (J Econometrics, 136: 31–64, 2007) procedure is used to bootstrap the data envelopment analysis scores in order to establish the effect of football clubs' current value and debt levels on their obtained efficiency scores. The results reveal that football clubs' current value levels have a negative influence on their performances, indicating that football clubs' high value does not ensure higher performance. At the same time, the empirical evidence suggests that football clubs' debt levels do not influence their efficiency levels. Copyright © 2012 John Wiley & Sons, Ltd. 相似文献
978.
Peter Spencer 《Oxford bulletin of economics and statistics》2013,75(3):323-339
This study uses a macro‐finance model to examine the ability of the gilt market to predict fluctuations in macroeconomic volatility. The econometric model is a development of the standard ‘square root’ volatility model, but unlike the conventional term structure specification it allows for separate volatility and inflation trends. It finds that although volatility and inflation trends move independently in the short run, they are cointegrated. Bond yields provide useful information about macroeconomic volatility, but a better indicator can be developed by combining this with macroeconomic information. 相似文献
979.
Gopesh Anand Peter T. Ward Mohan V. Tatikonda David A. Schilling 《Journal of Operations Management》2009,27(6):444-461
We examine the content of continuous improvement strategies and identify infrastructure decision areas that are important for continuous improvement initiatives. We present a framework of infrastructure based on the idea that continuous improvement can serve as a dynamic capability when it includes a comprehensive organizational context. Further, we study continuous improvement initiatives in five companies to investigate the practices used by them in each of the decision areas of our framework. This research adds to the conceptual understanding of continuous improvement and results in grounded propositions about critical areas of infrastructure for continuous improvement. 相似文献
980.
Farid Ullah Peter Taylor 《The International Entrepreneurship and Management Journal》2007,3(2):189-203
This paper examines funding issues for UK Technology-based Small Firms (TBSFs). TBSFs are the cry of today and UK government
like other countries is trying to increase the mass of TBSFs by various means. However, it is reported that TBSFs face many
impediments to their successful development. Finance is believed as the main barrier at the early stages of TBSFs development.
This paper is attempting to follow up and report if the funding situation for UK TBSFs has improved. The findings reported
in this paper suggest that nearly 80% sample firms were finance constrained at the early stages of business development. 相似文献