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261.
Prior research has employed a number of methods to test for speculative bubbles in asset prices, including a method based
on the concept of duration dependence. This study explores whether duration dependence tests for speculative bubbles are sensitive
to specification decisions. Our results question the efficacy of using measures of duration dependence to test for speculative
bubbles. In particular, we find that evidence of duration dependence is sensitive to the method of correcting for discrete
observation of continuous duration, the use of value-weighted versus equally weighted portfolios, and the use of monthly versus
weekly runs of abnormal returns. (JEL C41, G12) 相似文献
262.
263.
杨应杰 《世界标准化与质量管理》2006,(10):20-23
改革开放以来,我国家族企业在发展过程中面临一系列的机遇,但同时也暴露出一些问题,特别是财务管理的不科学、混乱严重阻碍了家族企业的进一步发展。财务管理是现代家族企业管理的基础和核心,家族企业应当认真分析在财务管理方面的一些问题,强化财务管理的重要性,建立健全财务管理制度与监督控制制度。 相似文献
264.
企业文化创新铸造核心竞争力的利剑 总被引:1,自引:0,他引:1
综观一些企业的发展历程,有的长盛不衰,有的苦苦挣扎,有的则昙花一现.而麦当劳、通用电气、IBM、海尔等所特有的优秀企业化是其获得成功的根本,他们将企业化视作企业核心竞争力的重要组成部分,视作企业的灵魂.因此通过创新,培育优秀企业化是企业打造核心竞争力,获得持续竞争优势的关键因素之一. 相似文献
265.
Sickness Presenteeism, Sickness Absenteeism, and Health Following Restructuring in a Public Service Organization 总被引:1,自引:0,他引:1
Natasha Caverley J. Barton Cunningham James N. MacGregor 《Journal of Management Studies》2007,44(2):304-319
abstract This study examined the relationship between sickness presenteeism, sickness absenteeism, organizational outcomes and employee health. In particular, we wanted to investigate to what degree employees were substituting sickness presence for sickness absence. Three hypotheses were tested to formalize this 'substitution proposition'. We surveyed a Canadian public service organization which was involved in a large scale downsizing initiative. For this study, 237 Personnel Corporation (pseudonym used) employees responded to the survey, representing a 66 per cent response rate. Survey results indicated that, while the workforce was of average health, sickness absenteeism was less than half that of the national average. The difference could be accounted for by sickness presenteeism – the average number of days employees attended work while ill or injured was greater than the number of days of sickness absence. The pattern of results supported the notion that employees were substituting presenteeism for absenteeism. The frequency and type of self-reported health problems were highly similar for presenteeism and absenteeism. Work factors (e.g. job security, supervisor support and job satisfaction) tested were significantly correlated with presenteeism. Presenteeism appears to be a stronger predictor of health than absenteeism, suggesting that efforts to improve workplace health may have a more immediate impact on presenteeism than on absenteeism. 相似文献
266.
公司道德与会计职业责任 总被引:1,自引:0,他引:1
道德依存的基础是人在经济活动过程中形成的经济利益关系。约束这种关系的规范依个体存在方式的不同而有不同的道德规范。一是作为独立个体人应当遵循的社会公德,二是作为某个组织成员,代表组织应遵循的道德规范。它们分别应当是家庭美德、公司道德和职业道德。目前社会主义市场经济建设中的道德建设应当重视和加强公司道德建设。会计职业道德建设的缺陷是过分强调职业道德在整个道德体系中的作用而忽视了公司道德建设。 相似文献
267.
A semiparametric GARCH model for foreign exchange volatility 总被引:2,自引:0,他引:2
A semiparametric extension of the GJR model (Glosten et al., 1993. Journal of Finance 48, 1779–1801) is proposed for the volatility of foreign exchange returns. Under reasonable assumptions, asymptotic normal distributions are established for the estimators of the model, corroborated by simulation results. When applied to the Deutsche Mark/US Dollar and the Deutsche Mark/British Pound daily returns data, the semiparametric volatility model outperforms the GJR model as well as the more commonly used GARCH(1,1) model in terms of goodness-of-fit, and forecasting, by correcting overgrowth in volatility. 相似文献
268.
This study examines whether independent directors who possess financial expertise and are independent from the CEO (i.e., non-co-opted) are associated with improved outcomes for industry superannuation funds. Our results highlight that independence alone is insufficient to improve fund outcomes. Instead, we find that only non-co-opted independent directors benefit fund members in terms of higher performance and lower fees. Moreover, we find that independent directors' financial expertise is not associated with fund performance and fees. Our study has implications for regulators and superannuation funds who are currently debating the need for one-third independent directors on the board of Australian superannuation funds. 相似文献
269.
Nigel F. Piercy David W. Cravens Nikala Lane Douglas W. Vorhies 《Journal of the Academy of Marketing Science》2006,34(2):244-262
Interest in management control approaches and organizational factors associated with higher levels of salesperson performance
is reflected in research streams concerned with behavior-based control strategies and organizational citizenship behaviors
(OCBs). This study makes two distinct additions to the literature relating to control, organizational citizenship behaviors
and salesperson performance. First, the study distinguishes between salesperson in-role behavior performance and outcome performance
to model in-role behavior performance as a mediator between OCB and outcome performance. Second, the work supports sales manager
control as an antecedent to OCB. A second model introduces perceived organizational support (POS) as an additional antecedent
to salesperson OCB, and more important, as a consequence of sales manager control. This construct has not been included in
prior salesperson OCB studies. Results show sales manage control has a stronger impact on OCB through POS, than directly,
and POS has a strong impact on salesperson OCB.
Nigel F. Piercy (Nigel.Piercy@wbs.ac.uk) is a professor of marketing in the Warwick Business School at the University of Warwick, United
Kingdom. He holds a Ph.D. from the University of Wales and a higher doctorate (D.Litt) from Heriot-Watt University, Edinburgh.
His current research interests focus on strategic sales and account management. His work has been published in many journals
including theJournal of Marketing, theJournal of International Marketing, and theJournal of the Academy of Marketing Science. He is coauthor to David Cravens onStrategic Marketing (8th ed., Irwin/McGraw-Hill, 2006).
David W. Cravens (D.Cravens@tcu.edu) holds the Eunice and James L. West Chair of American Enterprise Studies and is a professor of marketing
in the M. J. Neeley School of Business at Texas Christian University, Fort Worth, Texas. He has a doctorate in business administration
from Indiana University. His areas of specialization include marketing strategy and planning, sales management, and new product
planning. His research has been published in a wide range of journals including theJournal of Marketing, theJournal of Marketing Research, the Journal of the Academy of Marketing Science, and theInternational Journal of Marketing.
Nikala Lane (Nikala.Lane@wbs.ac.uk) is a senior lecturer in marketing in the Warwick Business School at the University of Warwick, United
Kingdom. She holds a Ph.D. from the University of Wales and was previously a senior research associate at Cardiff University.
Her research interests are focused on gender and ethics issues in sales and marketing management. Her work has been published
widely in the international literature and includes articles in theJournal of Management Studies, theBritish Journal of Management, the Journal of Business Ethics, and theJournal of Personal Selling & Sales Management.
Douglas W. Vorhies (dvorhies@bus.olemiss.edu) is an assistant professor of marketing in the School of Business Administration at the University
of Mississippi. His primary research interests are in the areas of marketing strategy, marketing resources and capabilities,
the links between innovation, strategic market management and performance, and professional selling and sales management.
His other work has been published in many journals including theJournal of Marketing, Decision Sciences, theJournal of Product Innovation Management, theEuropean Journal of Marketing, and theJournal of Personal Selling and Sales Management. 相似文献
270.
Ingrid M. Martin David W. Stewart Shashi Matta 《Journal of the Academy of Marketing Science》2005,33(3):275-294
This article develops and tests a conceptual model of the transfer process whereby perceived similarity organized around shared
goals facilitates the transfer of knowledge and affect from a parent brand to an extension of that brand. Empirical results,
based on two well-known brands and two hypothetical product extensions for each brand, demonstrate that the availability of
well-formed, goal-derived categories associated with a parent brand establishes an organizing framework for consumers' assessments
of similarity thatfacilitates the transfer of consumer knowledge and attitude from the parent brand to a brand extension in
another product category. This facilitating effect of similarity does not occur in the absence of goal-derived categories.
The results also reveal how marketing communication can be used to facilitate the transfer process by framing similarity in
terms of common goals. Implications are discussed for the organization of consumer knowledge and affect across product categories
and for understanding prior research findings on brand extension.
Ingrid M. Martin (imartin@csulb.edu) is an associate professor of marketing at California State University at Long Beach. Her research has
examined issues in the area of consumer goals as they guide structuring and processing marketing information, product choice
and usage. Her research has been published in theJournal of Consumer Research, Journal of Marketing Research, Journal of Public Policy & Research, and five book chapters.
David W. Stewart (david.stewart@marshall.usc.edu) is the Robert E. Brooker Professor of Marketing in the Marshall School of Business at the
University of Southern California. He is the immediate past editor of theJournal of Marketing. Dr. Stewart has authored or co-authored more than 200 publications and seven books.
Shashi Matta (matta@marshall.usc.edu) is a doctoral candidate in marketing at the Marshal School of Business, University of Southern California.
His research interests include branding, and services marketing. Shashi’s research has been published in theJournal of Consumer Research. 相似文献