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91.
How different are Islamic banks from conventional banks? Does the recent crisis justify a closer look at the Sharia-compliant business model for banking? When comparing conventional and Islamic banks, controlling for time-variant country-fixed effects, we find few significant differences in business orientation. There is evidence however, that Islamic banks are less cost-effective, but have a higher intermediation ratio, higher asset quality and are better capitalized. We also find large cross-country variation in the differences between conventional and Islamic banks as well as across Islamic banks of different sizes. Furthermore, we find that Islamic banks are better capitalized, have higher asset quality and are less likely to disintermediate during crises. The better stock performance of listed Islamic banks during the recent crisis is also due to their higher capitalization and better asset quality. 相似文献
92.
Jeffrey A. Beck SeungHyun Kim Raymond Schmidgall 《International Journal of Hospitality & Tourism Administration》2013,14(1):27-42
ABSTRACTThe purpose of this study is to investigate effects of working experience and organization size on ethical judgments on ethical issues among senior private club executives. Senior club executives at small and large private clubs were given five vignettes, representing ethical dilemmas in five categories of ethical behavior identified by previous researchers. They were asked to determine whether each issue was a question of ethics or not (N = 413). The multivariate analysis of variance results indicate that senior executives working in the large-sized club with more than 20 years’ hospitality working experience tend to make higher ethical judgments on ethical issues. 相似文献
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95.
Aktuell werden Eurobonds als Instrument zur L?sung der Schuldenkrise in der Europ?ischen Union diskutiert. Die Befürworter
sind vor allem auf der Ebene der Staats- und Regierungschefs Südeuropas zu finden, aber auch in Teilen der Wissenschaft. Eine
n?here Analyse der vorhandenen Vorschl?ge zeigt, dass es fundamentale Widersprüche bei den Zielen, die mit den Eurobonds erreicht
werden sollen, gibt. 相似文献
96.
The competitiveness of the residential real estate brokerage industry has attracted much attention. Anecdotal evidence suggests some local markets are concentrated, yet no systematic market structure study has been conducted. We collected cross‐sectional data on real estate brokers in 90 diverse markets across the United States and collected longitudinal data for Louisville, Kentucky. In medium and large markets, no evidence exists that market concentration might create problems for competition. Small markets, on average, have higher Herfindahl‐Hirschman Indexes than medium and large markets. The longitudinal data reveal that many small brokers sell a house or two one year and none the next year. 相似文献
97.
Carol Atkinson Vanessa Beck Jo Brewis Andrea Davies Joanne Duberley 《Human Resource Management Journal》2021,31(1):49-64
This paper offers two key arguments. The first is that HRM scholars and HR practitioners need to pay a good deal more attention to the bi‐directional relationship between menopause and the workplace—how menopausal symptoms can affect women's experience of work and how work can exacerbate a woman's symptoms. We outline the social responsibility, demographic, legal and business cases which explain the urgency of more research and more concerted practice in this area. Our second argument concerns the importance of future research and practice adopting an intersectional political economy approach, in order to better understand the considerable differences between how women going through menopause transition experience work. Here, we offer arguments ranging from the macro‐ through the meso‐ down to the micro‐level of these differences, in so doing setting an agenda for the work to come on this very significant issue. 相似文献
98.
Consumers increasingly feel that time is scarce. To guide time expectations, many marketers have begun communicating duration metrics—information about how long most consumers typically spend on a given activity. Despite the rising prevalence of duration metrics, little is known about how they shape consumption experiences. Five experiments and an analysis of digital engagement data from articles on a popular online publishing platform show that longer (vs. shorter) duration metrics enhance satisfaction and word-of-mouth after an activity is completed. Subjective time perceptions underlie these effects, such that longer duration metrics make consumers feel like they have spent more time on a given activity, and consumers infer their ex-post satisfaction from the amount of time they feel they have invested. Thus, this research provides insight into how duration metrics operate and challenges the intuition that consumers prefer activities that demand less of their time. 相似文献
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In this study, we present a nonstrategic, dynamic Bayesian model in which auditors' learning on the job and their choice of professional services jointly affect audit quality. While performing audits over time, auditors accumulate client‐specific knowledge so that their posterior beliefs about clients are updated and become more precise (that is, precision is our surrogate for audit quality) — what we call the learning effect. In addition, auditors can enrich their knowledge accumulation by performing nonaudit services (NAS) that, in fact, may influence clients' managerial decisions — what we call the business advisory effect. This advisory effect permits auditors to anticipate and to learn about changes in clients' business models, which in turn improves their advisory capacity. These dual “learning” and “advisory” effects are interdependent and mutually reinforcing. The advisory effect of NAS may increase or reduce auditors' engagement risk. We show that large professional fees can induce auditors to provide NAS that increase engagement risk and diminish audit quality. However, when NAS reduce engagement risk and increase audit quality, auditors may provide NAS without charging clients. The feature that distinguishes our study — the interdependence between the learning and advisory effects — provides new insight into the trade‐off between audit fees and audit quality. Consequently, our analysis helps explain why the scope of the audit has evolved over time and why the boundaries between audit and NAS are constantly shifting. A recent example of such a shift is that the Sarbanes‐Oxley Act adds control attestation to audits for public companies traded in U.S. markets. 相似文献