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211.
Michelle Shumate Jiawei Sophia Fu Katherine R. Cooper 《Journal of Business Ethics》2018,147(2):385-400
This study examines determinants of retail chains’ corporate social responsibility (CSR) communication on their web pages. The theoretical foundation for the study is signaling theory, which suggests that firms will communicate about their CSR efforts when this is profitable for them and when such communication makes it possible for outsiders to distinguish good from bad performers. Based on this theory, I develop hypotheses about retail chains’ CSR signaling. The hypotheses are tested in a sample of 208 retail chains in the Norwegian market. As hypothesized, I find that foreign chains, chains using private brands, and vertically integrated chains are more likely to signal, but I find no relationship between pricing and signaling. In further analysis using chains’ CSR memberships and certifications as the measure of signals, only the relationship between organizational form and signaling is replicated. In total, the findings give partial support to signaling theory. 相似文献
212.
Indigenous policy in many countries including Australia is focused on enhancing the socio-economic situation of Indigenous peoples through the encouragement of sustainable business models, including tourism business. Arguably, however, there are too few examples of sustainable Indigenous tourism businesses. Several authors have acknowledged that racism and discrimination are inhibitors to the sustainable development of Indigenous tourism businesses. Others have suggested that racism and discrimination directly impact on the extent to which these businesses are seen and respected as ‘legitimate’; that is, Indigenous business operators need to establish themselves as legitimate businesspersons in order to operate effectively in the global marketplace. Organisational legitimacy provides a useful lens for considering racism and discrimination and the extent to which it influences the perceived legitimacy of Indigenous tourism businesses. Legitimacy theory focuses on whether the norms exhibited by an organisation are congruent with the most general norms of society. This conceptual paper explores issues of racism and discrimination in Australia and the associated implications for Indigenous tourism businesses. This discussion is situated within the broader theory of organisational legitimacy; a concept that is commonly applied in various fields of business management, yet is largely unexplored within the tourism literature. 相似文献
213.
Despite decades of research on how, why, and when companies manage earnings, there is a paucity of evidence about the geographic location of earnings management within multinational firms. In this study, we examine where companies manage earnings using a sample of 2,067 U.S. multinational firms from 1994 to 2009. We predict and find that firms with extensive foreign operations in weak rule of law countries have more foreign earnings management than companies with subsidiaries in locations where the rule of law is strong. We also find some evidence that profitable firms with extensive tax haven subsidiaries manage earnings more than other firms and that the earnings management is concentrated in foreign income. Apart from these results, we find that most earnings management takes place in domestic income, not foreign income. 相似文献
214.
This study aims to explore the importance and performance of medical tourism destination competitiveness (TDC). The aims were achieved by collecting empirical data on the perceptions of stakeholders in the medical tourism industry in South Korea. Results from the importance–performance analysis (IPA) revealed that medical TDC is primarily influenced by medical treatments and services, destination attributes, and tourism-specific factors. This study not only enhances tourism literature, but also contributes significantly to the existing literature on competitiveness. The study provides useful marketing insights for medical tourism suppliers in South Korea and countries in similar situations with the relevant industry. 相似文献
215.
In this article, we propose an innovative approach for modeling spatial dependence among losses from various geographical locations. The proposed model converts the challenging task of modeling complex spatial dependence structures into a relatively easier task of estimating a continuous function, of which the arguments can be the coordinates of the locations. The approach is based on factor copula models, which can capture various linear and nonlinear dependence. We use radial basis functions as the kernel smoother for estimating the key function that models all the spatial dependence structures. A case study on a thunderstorm wind loss dataset demonstrates the analysis and the usefulness of the proposed approach. Extensions to spatiotemporal models and to models for discrete data are briefly introduced, with an example given for modeling loss frequency with excess zeros. 相似文献
216.
Michelle Buckley Adam Hanieh 《International journal of urban and regional research》2014,38(1):155-175
This article explores the role of liberalized real estate markets in shaping financial‐sector development in the Arab Gulf region. Since 2001, record oil revenues and the inflow of repatriated wealth into the region have generated immense demand for new, productive destinations for surplus capital. Gulf Cooperation Council states have subsequently undergone rapid growth that is intimately tied to the regulatory transformation of urban real estate markets and the circulation of surplus capital from oil rents to the ‘secondary circuit’ of the built environment. With an emphasis on the city of Dubai, we employ the notion of diversification by urbanization to trace the re‐regulation of real estate markets and highlight how these strategies have subsequently shaped Gulf financial markets. Through an examination of the impacts of real estate mega‐project development on local banking credit, equities and Islamic financial markets, we reframe recent urbanization in the region as a process of financial re‐engineering, and identify the emergence of capital groups whose accumulation activities are tightly connected to both the real estate and financial circuit. 相似文献
217.
Cause-related marketing (CRM) can enhance corporate image and increase sales, but effects may vary depending on the audience. Findings from a national survey, Study 1, reveal that Generation Y women are more likely than Generation Y men to support CRM. Our research further demonstrates unique findings with respect to message processing and response to a CRM campaign. In an experimental setting, Study 2 shows different gendered responses to a CRM campaign over time. Results show that men's purchase intentions decrease after message exposure, but increase after a two-week delay; the opposite was true for women. In line with the Selectivity Hypothesis theory, only women integrated multiple cues into the formation of purchase intentions. Theoretical and managerial aspects of gender for CRM are discussed. 相似文献
218.
Investors are heading back to China after ending a buyers' strike in response to numerous accounting scandals and corporate governance failures. There have been several successful IPOs in recent months, and the market is awaiting the listing of the internet giant The Alibaba Group. The Alibaba IPO has focused investor attention on the use of the variable interest entity (or VIE) structure by other overseas listed Chinese companies as well as Alibaba. The VIE structure allows outside investors some measure of influence or control over Chinese operations that is exercised through contracts instead of actual equity ownership. By using such contracts, companies are able to circumvent Chinese laws that severely restrict ownership in many industries, including the internet sector. The contracts attempt to replicate the benefits of direct ownership, but do so imperfectly. The biggest concern over the VIE structure is the enforceability of the contracts. China has a law that invalidates contracts that attempt to do what is illegal through legal means. One court case involving a VIE‐like structure led China's Supreme Court to rule that the contracts were unenforceable, and arbitrators reached the same decision. The biggest nightmare of investors in Chinese VIE structures is that the Chinese owner of the operating company could choose to abrogate the contracts and take ownership of the VIE. The highest profile example of this took place in 2011, when Alipay faced increased regulatory scrutiny and Jack Ma responded by extracting it from the Alibaba Group. The fix for China's VIE problem has to come from Chinese regulators, and reforms to foreign investment rules that have been proposed may make the VIE structure obsolete. But until then, investors have to weigh the unusual risk of investing in companies that they do not own. 相似文献
219.
220.
Eden B. King Steven G. Rogelberg Michelle R. Hebl Phillip W. Braddy Linda R. Shanock Sharon C. Doerer Sharon McDowell‐Larsen 《人力资源管理》2016,55(2):283-300
Top executives hold positions that convey power, prestige, and competence as predicted by status characteristics theory. Nevertheless, the impressions generated through this status characteristic may be vulnerable when executives also possess characteristics that reflect a devalued social identity, such as obesity. Data from health examinations and multisource evaluation surveys of 757 CEOs, vice presidents, and upper managers suggest that the observable cue of umbilical waist circumference is negatively associated with evaluations of leaders across hierarchical levels, even after controlling for Body Mass Index, physical activity, personality, and demographic characteristics. Thus, hierarchically based status characteristics are insufficient in overcoming the stigma of obesity: even CEOs are subject to the pernicious effects of obesity stigma. © 2014 Wiley Periodicals, Inc. 相似文献