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91.
User voice and complaints can serve as important inputs to innovation in public services. User knowledge can be harnessed to provide insights and ideas that prompt more effective service responses and add value to service delivery. However, the mechanisms for harnessing user voice and complaints are often not fully understood, and their potential is often underdeveloped. This paper elaborates a conceptual framework which maps the processes by which user voice and complaints might prompt effective public service innovation. Six practical real-world examples are then presented and analysed to illuminate discussion of some critical success factors for consumer-knowledge-enabled innovation. 相似文献
92.
The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting
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Eric N. Johnson D. Jordan Lowe Philip M. J. Reckers 《Contemporary Accounting Research》2016,33(1):261-287
This study reports on an experiment conducted to assess the influence of different affective mood states on auditors’ ability to resist obedience pressure to commit or overlook unethical acts in six audit contexts. Obedience pressure from superiors to comply with unethical directives is of particular concern in public accounting, given the hierarchical structure of audit teams and the power imbalance in superior–subordinate relationships. One hundred and seventy audit seniors from two large international public accounting firms participated in an experiment. Three different moods were induced in participants through work‐related trigger events: one positive active mood state (arousal) and two negative passive mood states (fear and insignificance). These mood states were anticipated to influence auditors’ expressed willingness to comply with their superiors’ unethical directives as set forth in our ethical scenarios. Our results indicate that low levels of arousal and high levels of fear and insignificance influenced compliance intentions. Our results also indicate overall high levels of expressed willingness to comply with superiors’ unethical directives. Implications of our findings for understanding the antecedents of unethical conduct within the accounting profession and for future research are discussed. 相似文献
93.
Andrea Coulson Robin Roslender Thomas A. Lee Niamh Brennan 《Accounting & Business Research》2013,43(1):91-92
Organized Uncertainty: Designing a World of Risk Management. Michael Power. Oxford University Press, 2007. xviii and 248pp. ISBN 978–0–9–925394–4. £24.99. Intellectual Capital Reporting: Lessons from Hong Kong and Australia. J. Guthrie, R. Petty and F. Ricceri. The Institute of Chartered Accountants of Scotland, 2007, vii and 118pp. ISBN 978–1–904574–27–9. £15 The Routledge Companion to Fair Value and Financial Reporting. P. Walton (ed.). Routledge, 2007. xviii and 404 pp. ISBN 978–0–415–42356–4. £95. UK Reporting of Intellectual Capital. Jeffrey Unerman, James Guthrie and Ludmila Striukova. ICAEW Centre for Business Performance, 2007. 68 pp. ISBN 978 1 84152 507 5. £20. 相似文献
94.
Jun Duanmu Mashrur Chowdhury Kevin Taaffe Craig Jordan 《Transportation Research Part E: Logistics and Transportation Review》2012,48(3):684-700
This paper presents a new framework for managing congestion during emergency evacuations. The algorithm allows a long link of the network to be used as a buffer to keep the traffic flow moving in. Concurrently, a detour trigger time is estimated to keep the traffic under-saturated in the buffer zone and minimize the total travel time. The integration algorithm presented in this paper is an efficient mathematical solution for travel time cost calculation. A case study is presented to demonstrate the efficacy of the traffic demand buffering strategy developed in this research for managing the evacuation flow. 相似文献
95.
This study examines the extent to which product-placement type and exposure time explain the rate at which viewers recognise brand names affiliated with product placements in films. The results support the industry practice of classifying product placements into creative and on-set, since placement type has a significant impact on viewer recognition, even when the measure of viewer recognition is adjusted for the effects of false recognition. The effect of exposure time attained by product placement on viewer recognition is moderated by product-placement type. The theoretical and practical implications of these results are discussed. 相似文献
96.
David M. Brennan 《Feminist Economics》2013,19(3):403-425
Abstract The purpose of this article is to reveal the justifications for different production boundaries historically. It finds that the boundaries were and are predicated on an untenable productive/unproductive dichotomy that was justified on select and shifting cultural norms. Furthermore, the production boundary informed other categories like labor, capital, income, and wealth. Hence, this article exposes the degree to which economic categories were and are unstable, fragile, contested, and culturally embedded constructs. It then explores feminist-inspired production boundaries based on third-person criterion and finds that these boundaries are likewise culturally contingent. However, these new production boundaries merely do what economics has always attempted to do, which is to theorize production under different cultural circumstances. This article reaffirms the mutually constitutive role of culture and economic categories. 相似文献
97.
Literature on gender-based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed. Employee-related and employer-related factors influencing remuneration were examined including gender, work experience, level of responsibility, employment contract and size and industry. Gender was a significant explanatory variable in explaining differences in salaries paid to employees working in non-audit businesses. Gender, however, was not found to be significant in explaining differences in salaries paid in audit practices. As partners in auditing firms are not included in this research (because partners do not earn a salary) this finding must be interpreted cautiously. 相似文献
98.
Thomas J. Jordan 《Journal of Economics》2001,73(2):125-147
This paper offers an alternative explanation for the occurrence of an inflation bias with and without an output goal exceeding
natural output. A monetary game model is developed from which an inflation bias emerges because the policymaker increases
money growth in order to avoid a recession due to a possible negative control error. Whereas higher additive instrument uncertainty
increases the inflation bias, higher multiplicative uncertainty decreases it. Delegating monetary policy to an independent
and conservative central banker decreases the inflation bias for all types of control errors. 相似文献
99.
Thomas Jordan Angelo Ranaldo Paul Söderlind 《Financial Markets and Portfolio Management》2009,23(4):349-359
We use a regime-switching approach to model the implementation of SNB monetary policy. The regime-switching technique is crucial
for assessing the flexibility inherent in the SNB’s monetary policy strategy. The empirical findings support the idea that
repo operations are instrumental in smoothing the implementation of monetary policy in normal times, while changes in the
official operational target, accompanied by the accommodating use of repo operations, produce the intended effects in periods
of distress. Another significant contribution also comes from some new measures designed to improve liquidity in the Swiss
franc money market during the financial crisis of 2007–2008. 相似文献
100.