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331.
This article examines variation in the income elasticity of household energy demand across the energy expenditure distribution using expenditure data from the five most recent Household Budget Surveys (HBSs) in Ireland: the 1987, 1994/1995, 1999/2000, 2004/2005 and 2009/2010 HBS. The analysis uses a two-stage instrumental variable quantile regression approach and is based on each HBS cross section, as well as the overall pooled observations. The estimated elasticities are compared across low- and high-energy-consumption scenarios and to a benchmark elasticity estimated using two-stage least squares. The results provide evidence that there is significant variation in the income elasticities across the energy expenditure distribution and that care must be taken when using the constant mean elasticity for policy purposes. More specifically, any examination of the future impact of a change in income support policy measures on energy consumption should recognize the substantial context-dependent variation in the income elasticity. 相似文献
332.
What makes the stock market jump? An analysis of political risk on Hong Kong stock returns 总被引:1,自引:0,他引:1
This paper employs a components-jump volatility filter to investigate the possible market impact of political risk. The filter operates by identifying jump return dates, which are then associated with political events, allowing us to measure the market return and volatility effects of political announcements. Our empirical results show that political developments in Hong Kong have a significant impact on its market volatility and return. The results have some interesting implications for option pricing and political risk management. 相似文献
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The intent of this paper is to capture the gradual unfolding of business-to-business (B-to-B) e-commerce adoption in small and medium-sized enterprises (SMEs). Empirical evidence was gathered in three separate but complementary phases: first, a pilot study to identify and validate metrics for B-to-B e-commerce adoption; second, an e-survey to gain an in-depth understanding of B-to-B e-commerce adoption and its related benefits; and third, a multiple case study to further validate the e-commerce adoption trajectories we observed and their underlying dynamics. Findings suggest logical evolutionary paths to the penetration of B-to-B e-commerce in SMEs. The cumulative and self-reinforcing nature of both e-commerce initiatives and the benefits derived therefrom points to the existence of e-commerce adoption trajectories. 相似文献
338.
Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing
policies have been implemented in a growing number of companies. Existing research indicates that this type of governance
codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate
level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content
of corporate whistleblowing policies is important to understand their indirect impact on whistleblowing behaviour. This study
analyzes the contents of whistleblowing policies, and parts of corporate codes of conduct and codes of ethics, describing
such policies of 56 leading European companies. By classifying the contents in seven categories, an exploratory framework
was created. General contents often identified were: applicability to all employees, a group-wide scope and an authoritative
tone. The most common general violations to report were breaches of internal policies and external regulations or laws. The
more specific violations most frequently mentioned were criminal offences and dangers to health and safety or the environment.
Contacts to report to were the direct or indirect supervisors, a compliance officer or a confidential “hotline” facility.
A confidentiality guarantee was common and anonymous reporting was often possible, though sometimes discouraged. Protection
against retaliation is stated by ensuring that retaliation will not happen, prohibiting it or making it punishable. The requirement
of good faith was frequently given. Finally, investigation of the report was often guaranteed. Surprisingly little information
is given on the treatment of whistleblowers reporting an unfounded complaint in good faith, or reporting a violation they
were involved in. The study’s findings are most relevant to companies without a whistleblowing policy or those that intend
to benchmark their policies, and to pan-European standard setters. 相似文献
339.
Relatively little is known about how government safety net programs insure against low consumption and stabilize asset bases, compared to what is known about their role in transferring income. The insurance function requires a flexible budget that can be scaled up rapidly to meet unanticipated circumstances. Safety nets serving an insurance function also differ from other transfer programs in their targeting; they need to determine transitory need rather than more chronic correlates of poverty. Moreover, insurance safety nets need a more flexible implementation strategy than do more permanent programs. This paper reviews these issues from the perspective of low income countries. 相似文献
340.