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111.
112.
Marcel Boyer 《Journal of Economic Theory》1983,31(1):27-53
This paper proposes a model in which habit formation is present in a relatively general but tractable way. The consumer's problem is transformed into a sequence of two-period Fisherian problems by introducing a “reduced utility function” to ensure full dynamic rationality of the consumer. By making preferences dependent on past real expenditure levels rather than past consumption bundles, it is possible to characterize the long-run behavior of the consumer. Stability analysis is performed. The cases of “immediate habit formation” and “delayed habit formation” are discussed. 相似文献
113.
Abstract. In this paper we analyse labour productivity growth in the United States, four European countries (France, Germany, the Netherlands and United Kingdom), Australia and Canada between 1987 and 2003 from an industry perspective. Rather than analysing broad industry groups, we compare the pattern of growth in all industries through Harberger diagrams. We introduce new summary measures, which indicate the pervasiveness of growth patterns. These indicators show that investment in both information and communication technology (ICT) and non-ICT capital is fairly balanced or 'yeasty', driven by overall macro-economic conditions. However, growth of total factor productivity (TFP) is much more localized or 'mushroom-like'. In particular we find a clear distinction between countries in continental Europe, in which TFP is decelerating after 1995 and becoming more localized, and Anglo-Saxon countries in which TFP growth is accelerating and becoming more broad-based, especially after 2000. The increased breadth of Anglo-Saxon TFP growth is consistent with delayed effects of intangible investments that are complementary to ICT investments. 相似文献
114.
Angry customers don't come back,they get back: The experience and behavioral implications of anger and dissatisfaction in services 总被引:1,自引:0,他引:1
Roger Bougie Rik Pieters Marcel Zeelenberg 《Journal of the Academy of Marketing Science》2003,31(4):377-393
This article investigates the specific experience of anger and dissatisfaction and their effects on customers' behavioral
responses to failed service encounters across industries. Study 1 demonstrates that anger and dissatisfaction are qualitatively
different emotions with respect to their idiosyncratic experiential content. Study 2 builds on these findings and shows how
anger and service encounter dissatisfaction differentially affect customer behavior. It provides empirical support for the
contention that anger mediates the relationship between service encounter dissatisfaction and customers' behavioral responses.
The findings of Study 2 diverge from previous findings in marketing on the interrelationships between customer satisfaction/dissatisfaction,
related consumption emotions, and customers' behavioral responses to service failure. The implications of these findings for
services marketing theory and practice are delineated.
Roger Bougie (J.R.G.Bougie@uvt.nl) is an assistant professor of marketing at Tilburg University, the Netherlands. His research interests
are emotions and their impact on consumer behavior, and consumer decision making.
Rik Pieters is a professor of marketing at Tilburg University, the Netherlands. His research interests are emotions in consumer behavior,
visual attention and memory, and social networks. His work has appeared in, among others, theJournal of Consumer Research, theJournal of Economic Literature, theJournal of Marketing Research, andMarketing Science.
Marcel Zeelenberg is a professor of social psychology at Tilburg University, the Netherlands. His research interest is in anticipated emotions
and acutal emotional experiences and their impact on behavioral decision making. His work has appeared in, among others, theJournal of Consumer Research, theJournal of Personality and Social Psychology, Organizational Behavior and Human Decision Processes. 相似文献
115.
Although target costing is an extensively studied topic in the management accounting literature, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated journals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhancements. Due to the abundance of these tasks, we align them with six future themes of management accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Additionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes. 相似文献
116.
Marcel Canoy Yohanes E. Riyanto Patrick Van Cayseele 《Managerial and Decision Economics》2000,21(1):1-18
This paper analyzes the impact of potential takeovers on the investment decisions of managers. The takeover involves bargaining over the potential surplus between the acquiring firm, the target manager, and shareholders of the target firm. The anticipation of future takeover gains will influence the decision‐makers to invest ex ante. Interestingly, both over and underinvestment might prevail, depending on the relative bargaining powers of the parties. The model encompasses specific cases documented in the empirical literature and mergers and acquisitions (M&A) practice. It is, therefore, particularly suited to focus on the desirability of anti‐takeover legislation. Copyright © 2000 John Wiley & Sons, Ltd. 相似文献
117.
In this study it was investigated how local stakeholders in a Swiss mountain area assess visual and non-visual aspects of different landscape scenarios, taking into account their values and assumptions. For this analysis, a procedure was developed that involves a novel tool in landscape research, ideal type narratives. Three scenarios of agricultural and conservation policy developments were drawn up for the year 2030, and their assumed landscape consequences for the study area were visualised using computer-aided photo-editing. The scenarios were rated by stakeholders both in terms of their visual and non-visual consequences, and discussed in a group meeting. The results suggest that most stakeholders prefer a highly structured cultural landscape, similar to the landscape prevalent in the area before the onset of agricultural mechanisation. Stakeholders are, however, not willing to pay the social, economic and cultural costs that restoring such a landscape would entail; in an overall assessment they prefer a Business as Usual scenario that assumes a future life situation similar to the present one. 相似文献
118.
Szvetlana Acs Paul Berentsen Ruud Huirne Marcel Van Asseldonk 《The Australian journal of agricultural and resource economics》2009,53(3):393-411
Although the benefits of organic farming are already well known, the conversion to organic farming does not proceed as the Dutch government expected. In order to investigate the conversion decisions of Dutch arable farms, a discrete stochastic dynamic utility‐efficient programming (DUEP) model is developed with special attention for yield and price risk of conventional, conversion and organic crops. The model maximizes the expected utility of the farmer depending on the farmer’s risk attitude. The DUEP model is an extension of a dynamic linear programming model that maximized the labour income of conversion from conventional to organic farming over a 10 year planning horizon. The DUEP model was used to model a typical farm for the central clay region in the Netherlands. The results show that for a risk‐neutral farmer it is optimal to convert to organic farming. However, for a more risk‐averse farmer it is only optimal to fully convert if policy incentives are applied such as taxes on pesticides or subsidies on conversion, or if the market for the organic products becomes more stable. 相似文献
119.
Marcel Braun 《Accounting, Organizations and Society》2009,34(3-4):469-487
This paper starts with a recapitulation of how emissions trading became a cornerstone of the European Union’s climate policy. While a whole bouquet of reasons can be identified the major reasons why the EU Commission decided to pursue the establishment of an emissions trading scheme within the EU are: (1) the integration of international emissions trading into the Kyoto Protocol; (2) the failure of the 6th Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC) and the withdrawal of the United States from the Kyoto Protocol negotiations; and (3) the unsuccessful attempt to introduce an EU-wide CO2-tax. Other reasons were the fact that emissions trading did not need unanimity in the European Council like the CO2-tax; the economic efficiency of emissions trading which appealed not only to the Commission but also to industry and Member States; the danger of a fragmented carbon market as the United Kingdom and Denmark had already set up domestic emissions trading schemes that were incompatible; the incentive a European emissions trading scheme would be for the formation of a global carbon market; and the possibility to influence investment strategies of power companies towards a sustainable modernisation of the EU’s power generation infrastructure.Drawing upon these preconditions, this paper analyses the development of the European Union Emissions Trading Scheme (EU ETS). Based on the fact that the EU is embedded in a multi-level policy-making architecture which encourages the emergence of policy networks it is argued that the EU ETS has been shaped by an (informal) issue-specific policy network established by some staff members from DG Environment, including individuals knowledgeable on emissions trading – such as experts from consultancies, environmental NGOs and the business sector. It is argued that within this European policy network on emissions trading the European Emissions Trading Directive – as adopted on 13 October 2003 – has been negotiated and developed. It is concluded that the sharing of knowledge about this relatively new and largely unknown regulatory instrument and about design options for a potential European emissions trading scheme was the key momentum for the establishment and continuity of this policy network and that the ability of managing knowledge generation processes was the main factor to allow for a few staff members from DG Environment to play a dominant role as policy entrepreneurs in developing the European Emissions Trading Directive, even beyond their formal role of proposing the scheme as representatives from the EU Commission. 相似文献
120.