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Lyton Chithambo Ishmael Tingbani Godfred Afrifa Agyapong Ernest Gyapong Isaac Sakyi Damoah 《Business Strategy and the Environment》2020,29(4):1666-1683
The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, and board control) positively impacts on GHG disclosure information by firms. We found that stakeholder pressure in the form of regulatory, mimetic, and shareholders pressure positively influenced the disclosure of GHG information. We also found that creditor pressure also had a significant negative relationship with GHG disclosure. Although CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure. 相似文献
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Recent developments in medical technology and bioethics have led to a shift in the traditional framework of physician–patient responsibility in health care decision making. Patients are increasingly participating in serious health care decisions, resulting in a “shared decision-making model“ that both patients and their doctors agree is a significant improvement over the traditional system in which a doctor served as the primary decision maker. However, patients are finding they need to develop strategies that allow them to understand and evaluate their health care options in a clear manner. T.L. Saaty’s “Analytic Hierarchy Process” (AHP) is a decision methodology that has been successfully applied to a wide variety of situations and has great potential as a methodology for improved shared health care decision making. This paper reports the results of an experimental use of AHP as a tool to facilitate shared decision making for two specific health care populations. Both groups of patients were deciding amongst their options in terms of two important elective health care procedures: estrogen replacement therapy and cosmetic eyelid surgery. After using AHP, the majority of both patients and physicians agreed that this technique improved physician–patient communication, thus greatly assisting shared health care decisions. When considering other criteria in addition to physician–patient communication, including the entire physician–patient relationship, the patients felt that AHP was preferable to the conventional doctor-patient mode of decision making. 相似文献
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Forsyth Donelson R. O’Boyle Ernest H. McDaniel Michael A. 《Journal of Business Ethics》2008,83(4):813-833
Ethics position theory (EPT) maintains that individuals’ personal moral philosophies influence their judgments, actions, and
emotions in ethically intense situations. The theory, when describing these moral viewpoints, stresses two dimensions: idealism
(concern for benign outcomes) and relativism (skepticism with regards to inviolate moral principles). Variations in idealism
and relativism across countries were examined via a meta-analysis of studies that assessed these two aspects of moral thought
using the ethics position questionnaire (EPQ; Forsyth, Journal of Personality and Social Psychology
39, 175–184, 1980). This review identified 139 samples drawn from 29 different countries, for a total sample of 30,230 respondents,
and concluded that (a) levels of idealism and relativism vary across regions of the world in predictable ways; (b) an exceptionist
ethic is more common in Western countries, subjectivism and situationism in Eastern countries, and absolutism and situationism
in Middle Eastern countries; and (c) a nation’s ethics position predicted that country’s location on previously documented
cultural dimensions, such as individualism and avoidance of uncertainty (Hofstede, Culture’s Consequences: International Differences in Work-Related Values, 1980). Limitations in these methods and concerns about the validity of these cross-cultural conclusions are noted, as are
suggestions for further research using the EPQ. 相似文献
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A time-varying natural rate of interest is estimated for the euro area using a multivariate unobserved components model. The problem of aggregating interest rate data for the pre-EMU period is directly addressed, and a simple method is proposed in order to adjust the risk premia in the interest rate data prior to 1999. We show that, for the pre-EMU period, using risk-unadjusted policy rates leads to periods of high risk premia being erroneously taken as monetary policy replies to the output gap; in contrast, using risk-adjusted policy rates yields an estimate of the reaction of monetary policy to the output gap corresponding approximately to an increase of 40 basis points for a 1%positive deviation of output from potential output. A positive deviation of inflation from its trend of 1%is estimated to have triggered an approximately 1.2%increase in short-term interest rates. 相似文献
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To understand whether substitution effects occurred for a major national grocery retailer after the implementation of a beverage tax in Philadelphia, the authors used November 2015/2016 and February 2016/2017 data from a major national grocery retailer with stores alongside the borders of Philadelphia County (within 5 miles of each side). A difference in difference was conducted, a statistical technique that allows comparison among groups in an observational data setting, to understand whether the introduction of a beverage tax on January 1, 2017 would lead consumers to shift their buying habits to healthier options. Results are consistent with the notion that the implementation of a beverage tax on sweetened beverages (SBs: both sugar and artificially sweetened) did not generally lead consumers of that retailer to switch purchases to non-sweetened beverages. In contrast, data suggest that consumer purchasing of SBs and general sales increased significantly outside of Philadelphia County at that retailer. A potential explanation is that, some consumers continued buying SBs but traveled outside of Philadelphia County not just to buy the SBs but also for other grocery as well. 相似文献