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21.
Accounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm‐up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines. 相似文献
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This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first‐order analysis which explains how managers make sense of the multiplicity and show how an organization's PMSs may be subject to competing processes for control that result in varied systems, all seemingly functioning, but with different rationales and effects. We then provide a second‐order analysis based on a sense‐making perspective that highlights the importance of retrospective understandings of the organization's history and the importance of various legitimacy expectations to different parts of the multinational. Finally, we emphasize the role of social skill in sense‐making that enables the persistence of multiple systems and the absence of overt tensions and conflict within organizations. 相似文献
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The paper investigates the impact of the pre-acquisition evaluation of target firms on the performance of cross border acquisitions using data from a sample of acquisitions made by UK firms. The findings provide reasonable support for organizational learning theory, suggesting that the more the acquiring firm learns about the target firm then the better will be the acquisition performance. Specifically, we find support for the hypothesis that thorough evaluation of the strategic and cultural fit positively influences cross border acquisition success. Further, the analysis reveals that detailed evaluation of the target firm's employee and business capability improves acquisition performance. The managerial implications of the findings and directions for future research are also discussed. 相似文献
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Human players in our laboratory experiment received flow payoffs over 120 seconds each period from a standard Hawk–Dove bimatrix game played in continuous time. Play converged closely to the symmetric mixed Nash equilibrium under a one-population matching protocol. When the same players were matched in a two-population protocol with the same bimatrix, they showed clear movement towards an asymmetric (and very inequitable) pure Nash equilibrium of the game. These findings support distinctive predictions of evolutionary game theory. 相似文献
29.
Keith Johnson 《The Service Industries Journal》2013,33(2):135-152
Five years have now elapsed since the author last conducted an empirical investigation into the prevailing rates of labour turnover in a small sample of hotels (Johnson 1980). One conclusion of this survey was that excessive labour turnover could only be resolved by action at unit level. The object of the study outlined in this article was to re-examine the turnover process at this level and to analyse any changes or developments that had taken place in the intervening years. This was to be achieved by repeating the earlier investigations and comparing the findings with those of the original. Unfortunately it proved impossible to use all the original hotels and consequently a similar, rather than identical, sample of units had to be used. In reconstructing the sample, attention was focused on large units. This was because the original work had shown that even relatively low levels of turnover in large hotels lead to considerable economic loss. The results of this latest survey highlight some important changes that have taken place in the last five years and illustrate a new type of turnover. More specifically, several factors are identified which are of value to those unit managers interested in predicting and thereby exercising greater control over their labour turnover. 相似文献
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O'Donnell Owen; van Doorslaer Eddy; Rannan-Eliya Ravi P.; Somanathan Aparnaa; Adhikari Shiva Raj; Harbianto Deni; Garg Charu C.; Hanvoravongchai Piya; Huq Mohammed N.; Karan Anup; Leung Gabriel M.; Ng Chiu Wan; Pande Badri Raj; Tin Keith; Tisayaticom Kanjana; Trisnantoro Laksono; Zhang Yuhui; Zhao Yuxin 《World Bank Economic Review》2007,21(1):93-123
The article compares the incidence of public healthcare across11 Asian countries and provinces, testing the dominance of healthcareconcentration curves against an equal distribution and Lorenzcurves and across countries. The analysis reveals that the distributionof public healthcare is prorich in most developing countries.That distribution is avoidable, but a propoor incidence is easierto realize at higher national incomes. The experiences of Malaysia,Sri Lanka, and Thailand suggest that increasing the incidenceof propoor healthcare requires limiting the use of user fees,or protecting the poor effectively from them, and building awide network of health facilities. Economic growth may not onlyrelax the government budget constraint on propoor policies butalso increase propoor incidence indirectly by raising richerindividuals' demand for private sector alternatives. 相似文献