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121.
Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies 总被引:7,自引:0,他引:7
Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than
short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more
widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how
such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of
stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social
and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies
and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and
social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes
– other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication
in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial
implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of
this work and suggestions for further research. 相似文献
122.
The tourism industry is one of the largest industries in the world, and despite recent events that have made its operating
environment more complex, the industry continues to grow [Theobald, 2005, Global Tourism, 3rd edn., Butterworth-Heinemann/Elsevier]. Commensurate to the size of the industry is a growth in the number of students pursuing
degree courses in tourism around the world. Despite an increasingly sophisticated literature, the relative recency of the
industry and its study has meant little attention has been paid in the ethics literature to the dilemmas facing tourism managers
and its students. Based on interviews with senior members of the tourism industry six scenarios are developed with pertinence
to the challenges faced by industry practitioners today. This paper then applies the Multidimensional Ethics Scale [Reidenbach
and Robin, 1990, Journal of Business Ethics, 9, 639–653] to tourism students at three prominent universities in the U.K., Canada and Australia. In total, 438 responses
are achieved. The results have importance for the instruction of tourism students for the future, but also in informing decisions
about the tools tourism destinations can effectively employ to control the future direction of the industry 相似文献
123.
Recent debate on the reform of the international financial architecture has highlighted the potentially important role of the official sector in crisis management. We examine how such public intervention in sovereign debt crises affects efficiency, ex ante and ex post. Our results shed light on the scale of capital inflows and the implications for debtor country output of such a regime. The efficacy of measures such as officially sanctioned stays on creditor litigation depend critically on the quality of public sector surveillance and the size of the costs of sovereign debt crises. 相似文献
124.
This paper proposes that risk aversion encourages individuals to invest in balanced skill profiles, making them more likely to become entrepreneurs. By not taking this possible linkage into account, previous research has underestimated the impacts of both risk aversion and balanced skills on the likelihood individuals choose entrepreneurship. Data on Dutch university graduates provide an illustration supporting our contention. We raise the possibility that even risk-averse people might be suited to entrepreneurship; and it may also help explain why prior research has generated somewhat mixed evidence about the effects of risk aversion on selection into entrepreneurship. 相似文献
125.
Simon Bishop 《Intereconomics》2002,37(1):12-18
Conclusions The new approach to assessing the competitive effects of vertical agreements is to be welcomed. For too long, European competition
law on vertical restraints has been dominated by the “block-exemption dependency culture” that has stifled discussion about
economic effects and cut down the number of reasoned decisions the Commission has been forced to issue.
There is however a long way to go before a fully coherent policy on vertical agreements is developed, and this paper has highlighted
some areas where the current views on the application of the new approach are either misconceived or incomplete. In particular,
there remains a danger that the number of decisions will be stifled by excessive reliance on market share tests. Under the
new regime, there should be a strong onus on the Commission and national competition authorities both to develop and extend
the economic thinking contained in its Guidelines and to produce reasoned decisions that set out what agreements will be viewed
as acceptable and those which will not. 相似文献
126.
Simon J. Evenett 《Intereconomics》2007,42(3):143-155
In recent years the bipolar multilateral trading system of the post-war years has given way to a multipolar alternative. Although
many specifics have yet to be determined, some contours of this new trade policy landscape are coming into focus. This article
examines their implications for the EU's external commercial policy. Particular attention is given to both the state of business-government
relations and the propensity to liberalise under the auspices of reciprocal trade agreements by Brazil, India, and China,
the potential new poles of the world trading system.
I thank John Curtis and Bob Wolfe for stimulating my thinking on this subject in a recent conversation on the multipolar trading
system. I also thank Roderick Abbott, Richard Baldwin, Krishna Gupta, Bernard Hoekman, Patrick Low, and John Whalley for helpful
comments on the first draft of this paper. I alone am responsible for the errors contained herein. 相似文献
127.
In two experiments, we show that the beliefs women have about the controllability of their weight (i.e., weight locus of control)
influences their responses to advertisements featuring a larger-sized female model or a slim female model. Further, we examine
self-referencing as a mechanism for these effects. Specifically, people who believe they can control their weight (“internals”),
respond most favorably to slim models in advertising, and this favorable response is mediated by self-referencing. In contrast,
people who feel powerless about their weight (“externals”), self-reference larger-sized models, but only prefer larger-sized
models when the advertisement is for a non-fattening product. For fattening products, they exhibit a similar preference for
larger-sized models and slim models. Together, these experiments shed light on the effect of model body size and the role
of weight locus of control in influencing consumer attitudes.
相似文献
Brett A. S. MartinEmail: |
128.
Governing boards utilize executive compensation contracts in an attempt to align executive actions with corporate goals. The objective is to ensure that executive performance provides value to the organization in terms of successful outcomes. A key performance criteria typically specified in CEO compensation contracts is earnings targets. However, using earnings as a performance evaluation may be problematic because some firms exhibit robust and sustained earnings over time (high earnings persistence), and other firms, such as high growth oriented firms, exhibit weak or sometimes negative earnings over time (low earnings persistence). Our study reveals that the effect of high earnings persistence results in firms that focus more heavily on cash compensation (salary and bonus) rather than on equity compensation (stock options, etc.) to compensate executive performance. Additionally, for firms characterized by low earnings persistence, our study indicates that cash flows from operations act as a supplementary performance measure to accounting earnings, and become increasingly important as a means to justify executive cash compensation. 相似文献
129.
AbstractThis study examined gender’s effects on attitudes and tendencies to share online ads containing comedic violence. The results show that males enjoyed comedic violence more than females, when the perpetrator of the comedic violence was male, regardless of the victim’s sex; and, when the perpetrator and victim were both female. When the perpetrator and victim were of different sexes, the impact of attitudes toward comedic violence on sharing the ad varied by gender. However, when the victim and perpetrator were of the same sex, there was no significant gender difference in the effects of attitudes toward sharing the ad. 相似文献
130.
Simon Hudson 《Journal of Business Ethics》2007,76(4):385-396
For many years, the actions of Myanmar’s military government have provoked domestic discontent and strong condemnation overseas.
The government is encouraging tourism in an attempt to legitimize its actions whilst generating valuable foreign currency.
However, a number of organizations are urging people to avoid travel to Myanmar and thus prevent the military junta from obtaining
the hard currency and global legitimacy it needs to survive. In this article, the ethical arguments for and against tourism
in Myanmar are discussed, and for the first time the ethical perceptions of tourists themselves are explored. The study applied
the Multidimensional Ethics Scale to a group of 376 Myanmar visitors, finding that respondents were generally in favor of
tourism in Myanmar, but were uncomfortable with the ethical implications of their visit.
Simon Hudson is an Associate Professor in the Haskayne School of Business at the University of Calgary. He has a marketing
degree from Brighton, England, an MBA from California, and a PhD from Surrey, England. Prior to working in academia, he spent
several years working in the tourism industry in Europe, and six years running his own business. Dr Hudson has published numerous
journal articles and book chapters from his work, and has three books to his name; Snow Business, Sport & Adventure Tourism
and Tourism & Hospitality Marketing. 相似文献