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961.
Pamela L. Perrewé David A. Ralston Denise Rotondo Fernandez 《Asia Pacific Journal of Management》1995,12(2):1-21
As managers and employees from different cultures begin to encounter one another in the workplace, the need arises to understand how organizational variables relate differentially based on one's culture. This study attempts to provide a preliminary examination of the relationship between stressors, sources of conflict and job commitment across two differing cultures, specifically the United States and Hong Kong. Although more similarities than differences between the two cultures were found, this study provides at least preliminary evidence that members of different cultures may perceive some stressors differently and exhibit different relationships between stressors and work attitudes. 相似文献
962.
963.
Carla C. J. M. Millar Chong-Ju Choi Philip Y. K. Cheng 《Journal of Business Ethics》2009,87(4):455-462
Despite the importance of the co-evolution approach in various branches of research, such as strategy, organisation theory,
complexity, population ecology, technology and innovation (Lewin et al., 1999; March, 1991), co-evolution has been relatively neglected in international business and ethics research (Madhok and Phene, 2001). The purpose of this article is to show how co-evolution theory provides a theoretical framework within which some issues
of ethics research are addressed. Our analysis is in the context of the contrasts between business systems (North, 1990), and in particular the distinction between informal systems and those systems where institutions are formalised in law.
This complements the growing research on comparative corporate governance and capitalisms (Chandler and Hikino, 1990; Choi et al., 1999; Whitley, 1994). The synthesis of co-evolution and analysis of divergent institutional environments in ethics research can also complement
the globalisation and MNE approaches to international business research. 相似文献
964.
965.
The introduction of behavioural insights into policy-making is welcome, because they challenge traditional assumptions in policy-making which are largely inspired by neoclassical economic thinking. In line with good evidence-based policy-making, they make us question and test how people behave instead of assuming we already know the answer. 相似文献
966.
967.
Jennifer L. Wang H.C. Huang Sharon S. Yang Jeffrey T. Tsai 《The Journal of risk and insurance》2010,77(2):473-497
This article investigates the natural hedging strategy to deal with longevity risks for life insurance companies. We propose an immunization model that incorporates a stochastic mortality dynamic to calculate the optimal life insurance–annuity product mix ratio to hedge against longevity risks. We model the dynamic of the changes in future mortality using the well‐known Lee–Carter model and discuss the model risk issue by comparing the results between the Lee–Carter and Cairns–Blake–Dowd models. On the basis of the mortality experience and insurance products in the United States, we demonstrate that the proposed model can lead to an optimal product mix and effectively reduce longevity risks for life insurance companies. 相似文献
968.
The paper examines employee stock ownership plans in South Korea. The incidence and characteristics of ESOPs in publicly traded manufacturing firms is reported. Korean employees do not participate in ESOPs either financially or in decision-making to the extent they could under the law. Evidence that tax incentives have very large effects on ESOP purchases is presented. Econometric estimates suggest that an increase in an average ESOP from 2% to 3% of total shares would lead to an increase in output of 2.6%. These results are broadly consistent with OECD countries, despite the smaller ownership shared and weaker employee decision-making participation in Korea. The policy analysis concludes that ESOPs in Korea are not suitable for pensions; that it is not in employee interests to purchase all shares through initial public offerings (IPOs) and seasoned equity offerings (SEOs); that incentives for longer stock-holding periods may be appropriate; that improvement in decision-making participation is desirable; and that changes in repayment methods could make it more attractive for employees to purchase shares. 相似文献
969.
Business Unethicality as an Impediment to Consumer Trust: The Moderating Role of Demographic and Cultural Characteristics 总被引:1,自引:0,他引:1
Leonidas C. Leonidou Olga Kvasova Constantinos N. Leonidou Simos Chari 《Journal of Business Ethics》2013,112(3):397-415
The article reports the findings of a study conducted among 387 consumers regarding their perceptions of the unethicality of business practices of firms and how these affect their response behavior, in terms of trust, satisfaction, and loyalty. The study confirmed that high levels of perceived corporate unethicality decrease consumer trust. This in turn reduces consumer satisfaction, which ultimately has negative effects on customer loyalty. It was also revealed that, although both consumer gender and urbanity have a moderating effect on the link between perceived unethicality and trust, the age group and level of education of the consumer did not exhibit such an effect. With regard to consumer cultural characteristics, both high uncertainty avoidance and low individualism were found to increase the negative impact of business unethicality on trust, as opposed to power distance and masculinity that did not have any moderating effect on this relationship. Implications for managers are extracted from the study findings, as well as directions for future research. 相似文献
970.
This study examines the effect of the sale and leaseback of corporate real estate on the stock prices of the selling firms. We ask whether the Tax Reform Act of 1986 (TRA 1986) had a negative impact on the market valuation effects of corporate sale and leasebacks. The results of the comparative statics analysis predict that the net present value of the lessee should be negatively related to the tax depreciation recovery life for the lessor and to the marginal ordinary income tax rate of the marginal holder of commercial mortgage debt. However, it should be positively related to the marginal tax rate of the equityholder of the corporate lessee. Changes in the marginal ordinary income tax rates of the lessor and the corporate lessee have an ambiguous effect on the equity value of the corporate lessee. Nevertheless, results of simulation analyses suggest that the relationship between the net present value of the lessee and each of the tax rates of the lessor and corporate lessee is negative. The empirical evidence suggests that subsequent to TRA 1986, the lessee's benefits associated with sale and leaseback transactions have decreased. 相似文献