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71.
并购可能让收购方在前途光明的亚太地区迅速找到立足点,但最终,绝大多数并购却未能给股东创造价值 相似文献
72.
Shou‐Min Tsao Hsueh‐Tien Lu Edmund C. Keung 《Journal of International Financial Management & Accounting》2017,28(3):235-273
Prior research shows that internationalization increases information asymmetry and conflicts of interest between managers and outside investors, which lead to greater agency problems. Agency theory predicts a demand for higher quality auditors when agency problems are more severe. This study investigates whether the extent of internationalization influences auditor choice and whether audit quality has performance implications for internationalization. Using a set of U.S. firms from 2003 to 2009, we find the extent of internationalization positively related to audit quality. Furthermore, higher quality audits positively moderate the relation between internationalization and firm performance. Taken together, these results suggest that higher quality audit mitigates the agency problem associated with internationalization. 相似文献
73.
Philippe Demougin Leon Gooberman Marco Hauptmeier Edmund Heery 《Human Resource Management Journal》2019,29(1):1-16
Employer organisations and the literature examining them have transformed since their inception in the 19th century. We systematically review this literature and the evolving role of employer organisations by focusing on the most cited publications of this body of academic work. This article provides a synopsis of our current understanding of employer organisations, identifies gaps in our knowledge, and develops the following argument. Employer organisations adapted to changing socio‐economic contexts by evolving within and across three roles—as industrial relations actor, political actor, and service provider. Historically, employer organisations were predominantly understood as an industrial relations actor with collective bargaining as their defining activity. However, employer organisations also influenced the political process through lobbying and participating in corporatist arrangements, although more recently their provision of member services has grown in scope and importance. 相似文献
74.
While the concept of civil regulation has begun to feature in the business and management literature, it has yet to be applied to the management of people at work. Data from a study of how civil society organisations try to influence directly the policies and practices of employers are used to examine how civil regulation operates in the field of HRM. An approach to conceptualising regulatory systems is used as a framework for demonstrating the main characteristics of civil regulation. The development of civil regulation attests to the complex regulatory environment governing HRM, highlighting the continued importance of institutions in an original and distinctive manner. 相似文献
75.
76.
高收入并不意味着发展,它未能反映发展的真正含义。一个国家经济的发展,其含义应该包括人的发展,使所有参与经济建设的人实现自己的愿望。对于人类社会来讲就是要找到一种经济制度来解决我们遇到的新问题。在这种经济制度下,人们精神振奋,在创新的过程中提升自己的知识境界,整个经济始终在接收、发展、评估、测试、创新。经济的发展是一个创新的过程,是人类的持续发展,他们通过参与经济活动而持续发展,而不只是利益问题。快速的增长并不是发展的关键,解决问题、科学发现和人的发展才是关键。创新型经济应该考虑环境问题,但创新与环境保护绝对不是矛盾的。 相似文献
77.
Edmund F. Byrne 《Journal of Business Ethics》1999,20(1):27-37
The journalistic device of applying military imagery to describe business strategies is appropriate insofar as businesses implicitly base their strategies on a military model whose origins lie in Social Darwinism. What this involves is an unexamined understanding that any means may be adopted to achieve corporate objectives. Recent workforce reductions are manifestations of this understanding; but so are practices associated with mergers and acquisitions and with government-effectuated takings. Regulation, rather than being overbroad, cannot contain these corporate excesses; and social pressure is an underdeveloped counterforce. Business ethics will remain futile, unfortunately, so long as its practitioners assume a peacetime state of affairs and businesses assume a state of war. 相似文献
78.
Employing a gravity model, this article examines the impact of the rise of China's textile and clothing (T&C) sector on the exports of its Asian counterparts. It was established that China's textile exports posed a greater competitive threat than its clothing exports to the T&C exports of other Asian economies. It was also found that higher-income Asian economies fared better than their lower-income counterparts. This is because the higher-income Asian economies tended to be specialized in segments of the T&C sector less exposed to Chinese competition. 相似文献
79.
Edmund F. Byrne 《Journal of Business Ethics》2007,74(3):201-217
Corporate social responsibility (CSR) has become a focal point for research aimed at extending business ethics to extra-corporate
issues; and as a result many companies now seek to at least appear dedicated to one or another version of CSR. This has not
affected the arms industry, however. For, this industry has not been discussed in CSR literature, perhaps because few CSR
scholars have questioned this industry’s privileged status as an instrument of national sovereignty. But major changes in
the organization of political communities call traditional views of sovereignty into question. With these considerations in
mind I assess the U.S. arms industry on the basis of CSR requirements regarding the environment, social equity, profitability,
and use of political power. I find that this industry fails to meet any of these four CSR requirements. Countering a claim
that these failings should not be held against arms manufacturers because their products are crucial to national defense,
I contend that many of these companies function not as dutiful agents of a nation-state but as politically powerful entities
in their own right. So, I conclude, they should be held responsible for the foreseeable consequences that flow from use of
their products. This responsibility should include civil liability and, in cases involving war crimes and violations of human
rights, responsibility under international human rights standards.
Edmund F. Byrne is emeritus professor of philosophy, Indiana University, and a section editor and sometime contributor to
the Journal of Business Ethics. His specialties: philosophy of work and social and political philosophy. Recent publications
in the former field include “Work” in the Encyclopedia of Science, Technology, and Ethics, and in the latter field three articles
that examine the US government's unpublicized geopolitical motives for its military action in the Middle East.
An erratum to this article can be found at 相似文献
80.
Edmund Lauf 《Publizistik》2001,46(4):369-382
From a communication research perspective, this article tackles the following questions: (1) Which are the most important international journals in communication research? (2) How large is the share of European authors in these journals? (3) What international influence do German authors exert through articles in international and German scholarly journals? An analysis of the Social Sciences Citation Index from 1988 to 2000 shows that many international journals in the field of communication research almost exclusively publish articles by U.S. authors. These journals therefore cannot be considered international. When, however, journals do not overwhelmingly publish American research, the share of European and also of German authors is considerable. The contributions by German authors, though, originate from but a few departments and are written by a few different authors only. The diversity of German communication research is not to be found in international journals. Another result is that German journal articles in the field do get noticed in the form of quotations in international and American journal articles. 相似文献