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71.
Aaron J. Nurick 《人力资源管理》1985,24(3):341-356
The three year Tennessee Valley Authority (TVA) quality of work life experiment was one of eight large scale projects developed by the American Center for Quality of Work Life and assessed by the University of Michigan's Institute for Social Research. The key themes of this research program involved union–management collaboration and employee participation in organizational change. This article presents major outcomes of the experiment, with particular emphasis on the participatory change process that was the central focus at TVA. The implications of participation are discussed in terms of the paradoxes of change, leadership, and process. Based on data from interviews and observation of events throughout the experiment, recommendations are provided for similar quality of work life programs. 相似文献
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73.
Aaron D. Crabtree Gerald K. DeBusk 《Advances in accounting, incorporating advances in international accounting》2008,24(1):8-15
Many firms have adopted the Balanced Scorecard (BSC) as a way to implement strategy and measure firm performance. This paper uses a long-horizon event study methodology to examine the relationship between BSC adoption and shareholder returns. Using a matched pair design, we show that firms who adopt the BSC significantly outperform firms that do not adopt the BSC over a three year period beginning with the year of adoption. Our results are robust for different matching criteria. There is also evidence that firms earn greater excess returns after adoption of the BSC than before. These results provide strong evidence that the BSC is an effective strategic management tool that leads to improved shareholder returns. 相似文献
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75.
In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker institutional environment (e.g., lower litigation and inspection risk) or cultural value differences (e.g., greater deference to authority). In this study, we propose that lower Chinese audit quality could also be due to Chinese auditors' different cognitive processing styles (i.e., cultural mindsets). We find U.S. auditors are more likely to engage in an analytic mindset approach, focusing on a subset of disconfirming information, whereas Chinese auditors are more likely to take a holistic mindset approach, focusing on a balanced set of confirming and disconfirming information. As a result, Chinese auditors make less skeptical judgments compared to U.S. auditors. We then propose an intervention in which we explicitly instruct auditors to consider using both a holistic and an analytic mindset approach when evaluating evidence. We find this intervention minimizes differences between Chinese and U.S. auditors' judgments by shifting Chinese auditors' attention more towards disconfirming evidence, improving their professional skepticism, while not causing U.S. auditors to become less skeptical. Our study contributes to the auditing literature by identifying cultural mindset differences as a causal mechanism underlying lower professional skepticism levels among Chinese auditors compared to U.S. auditors and providing standard setters and firms with a potential solution that can be adapted to improve Chinese auditors' professional skepticism and reduce cross-national auditor judgment differences. 相似文献
76.
We investigate how mentioning the price paid to others (which we refer to as price-dropping) can be used to assuage the negative experience that occurs when consumers realize they unintentionally overpaid for a product. Specifically, we show that by engaging in price-dropping, consumers re-appropriate the overpayment into a conspicuous consumption signal that improves their satisfaction. Two studies demonstrate that the effect of price-dropping is mitigated when consumers who overpaid have low sensitivity to status cues, and also when the audience of the price-drop is unreceptive to status cues. We discuss how price-dropping has implications for retailer pricing policies and customer experience, along with avenues for future research. 相似文献
77.
We use daily positions of futures market participants to identify informed traders. These data contain 8,921 unique traders. We identify between 94 and 230 traders as overnight informed and 91 as intraday informed with little overlap. Floor brokers/traders are over-represented in the overnight informed group. The intraday informed group is dominated by managed money traders/hedge funds and swap dealers, with commercial hedgers under-represented. We find that characteristics such as experience, position size, trading activity, and type of positions held offer significant predictive power for who is informed. An analysis of daily trader profits confirms that we select highly profitable traders. 相似文献
78.
Arla L. Day Aaron Sibley Natasha Scott John M. Tallon Stacy Ackroyd-Stolarz 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2009,26(1):7-22
Air medical healthcare (AMH) professionals care for critically-ill individuals while conveying them to healthcare centres from distant, and frequently dangerous, locations. AMH professionals experience additional health and safety issues beyond the “typical” stressors faced by other healthcare professionals. Therefore, we integrated the safety and psychosocial health literatures to examine the relationship between workplace stressors (risk perception, worries, and patient-care barriers) and two components of burnout (emotional exhaustion; depersonalization), and the moderating impact of job control and team efficacy for 106 Canadian AMH professionals. Worries over medical hassles and barriers to patient care uniquely predicted emotional exhaustion. Lack of perceived control over one's job was related to exhaustion and depersonalization after controlling for stressors. Job control and team efficacy buffered some of the stressor-burnout relationships. Copyright © 2009 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
79.
“新年了,祝你百事可乐!”每年春节,人们相互间都会转发类似的祝福,在祝福的传递间渲染着节日的喜庆。春节,正是百事可乐历年来品牌推广的重点排期,也是营销活动大放异彩的重要时刻。 相似文献
80.
女人爱钻戒,因为它的纯洁和璀璨还有什么比钻石更具诱惑力也许只有比钻石更闪耀的无瑕肌肤肌肤如雪,吹弹可破女人一生永恒的追求征服女人,从网上开始奢侈品,从小众向大众过渡提及奢侈品,很多女人会想到Dior。Dior是一个历史悠久,长期屹立于世界时尚舞台前沿的品牌。 相似文献