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461.
Overall Specialization Empirics: Techniques and Applications 总被引:2,自引:0,他引:2
462.
Accounting relativism: the unstable relationship between income measurement and theories of the firm
The knowledge structures underlying accounting representations are rarely investigated and usually tend to be taken for granted. As a case of the problematic knowledge foundations of accounting, we concentrate on one of the most relevant conceptual underpinnings informing the construction of the accounts—the relationship between theories of the firm, accounting theories, and income measurement. In particular we analyse and compare the ways in which this relationship has been conceived and developed in two theoretical contexts, the Italian tradition of Economia Aziendale and the US entity vs proprietary debate. Various and contradictory approaches to the concept of the firm and income calculation in these two theoretical traditions emerge. Such a conceptual variety is what we refer to as ‘accounting relativism’. This is defined here as the co-existence of different accounting representations and measurements, both of which are not objectively rankable in any conceptual hierarchy, because of the incommensurability of their basic assumptions, i.e. of their knowledge bases. This intrinsically ‘unstable’ character of accounting at a conceptual level is likely to have relevant implications, representing a major source of theoretical variety, as well as a premise for making sense of power uses of accounting within organisational settings. © 相似文献
463.
Abstract. This paper investigates the long‐run impact of the distribution sector on the real exchange rate. The main result is that an increase in the productivity and product market competition of the distribution sector with respect to foreign countries leads to an appreciation of the real exchange rate, similar to what a relative increase in the domestic productivity of tradables does. This contrasts with the result that one would expect by considering the distribution sector as belonging to the non‐tradable sector. One explanation may lie in the use of the services from the distribution sector in the tradable sector. 相似文献
464.
We study a non-linear model of the interactions between stock market prices and the level of assets owned by investment funds. The model dynamics is described, in continuous time, by a smooth vector field in the plane, which presents, under suitable hypotheses, a unique equilibrium point.Our analisis of the system flow is qualitative and focuses on detecting endogenous fluctuations of the state variables, i.e. on checking existence and number of limit cycles.We prove that several, and quite different, dynamical patterns can occur, even in cases where the system isoclines assume that most simple geometrical forms.It is shown, in particular, that the equilibrium point can undergo either a sub-critical or a super-critical Hopf-bifurcation whenever two economically meaningful exogenous parameters are made to cross a given set of critical values. Hence, in the subcritical case, as a trapping region exists, at least two limit cycles appear.Next, we give analytical examples of model-consistent vector fields which present a multiplicity of fluctuating trends, and prove the apparently surprising result that the number of limit cycles can be as large as one wants, provided a specific isocline assumes a cubic shape.Both authors are members of the Gruppo Nazionale per l'Analisi Funzionale e le sue Applicazioni-G.N.A.F.A. of the Italian Council of Researches-CN.R.The present paper refers to the activities of the National M.U.R.S.T. Group Dinamiche Non Lineari ed Applicazioni alle Scienze Economiche e Sociali. 相似文献
465.
The dynamics of a model of fluctuating growth, where non-constant returns are allowed, is represented, under Goodwin's classical assumptions, by a non-autonomous two-dimensional system, which can be transformed into an autonomous three-dimensional one. We describe the global phase portrait of the latter, in the two cases of increasing and decreasing returns, proving, in particular, the absence of economically meaningful attractors. However the orbits exhibit different features in the two cases: namely they asymptotically converge to a singular point, where the economy dies, if the returns are decreasing, and diverge, spiralling around a certain line, if the returns are increasing.
This paper relates to the activities of the M.P.I. Group Dinamiche Non-Lineari nelle Scienze Economiche e Sociali. 相似文献
Riassunto Un modello non-lineare di crescita alla Goodwin, in cui i rendimenti possono essere non costanti, è rappresentato da un sistema dinamico piano non autonomo, che può essere trasformato in un sistema autonomo tridimensionale. Viene descritto il comportamento globale di quest'ultimo nei due casi di rendimenti crescenti o decrescenti. Si dimostra, in particolare, l'assenza di attrattori economicamente significativi ed il diverso carattere delle orbite: mentre, se i rendimenti sono crescenti, le traiettorie convergono asintoticamente ad un punto singolare dove l'economia muore, nel caso opposto le traiettorie sono illimitate e spiraleggiano intomo ad una retta che ha la direzione dell'assek (la variabile di stato che rappresenta lo stock di capitale).
This paper relates to the activities of the M.P.I. Group Dinamiche Non-Lineari nelle Scienze Economiche e Sociali. 相似文献
466.
467.
Silvia Bagdadli Luca Solari Alessandro Usai Anna Grandori 《International Journal of Human Resource Management》2013,24(5):788-808
The main objective of this research1 was to study boundaries to the ‘boundaryless career’ in a novel context. Our empirical study focused on career paths leading top managers to enter emergent firms. We collected data on professional histories of a sample of top managers who operated in firms listed at the ‘Nuovo Mercato’ (New Market), the Italian equivalent of the NASDAQ. We demonstrate the existence of two major kinds of boundaries: competence-based (in the form of industry boundaries) and relation-based (in the form of professional network boundaries). A second objective of our research was to identify dominant individual career logics and to connect different career logics to the boundaryless career concept. Our data reveal the dominance of the evolutionary career logic. 相似文献
468.
Luca De Benedictis 《The World Economy》2005,28(11):1679-1709
This paper explores the structure of Italian revealed comparative advantages (RCA), focusing on the export structure itself, on its changes over time and on its degree of persistence. The analysis is developed with the use of visual statistical tools and non‐parametric statistical techniques that allow to estimate the empirical distribution of the Balassa (1965) index, and to track its dynamics during three decades, from the 1970s to the present. The main results of the analysis are that the structure of Italian RCA is highly persistent, but is changing; the structure is very different when it is examined at a macro‐regional level; the distribution is not so similar to the one of the new industrialised countries, when it is examined at a high level of sectoral disaggregation. Finally, the persistence in the pattern of RCA appears to be positively related to the presence of industrial districts in export data disaggregated at the provincial level. 相似文献
469.
In this paper we examine the implications of international risk sharing among a set of countries in the presence of market frictions which complicate the instantaneous adjustment to the first‐order conditions. We suggest approximating the consumption streams of countries belonging to the risk sharing coalition in terms of a disequilibrium dynamic model embodying forward‐looking adjustment. Econometric methods for estimating and testing the model are discussed. Empirical analysis of a set of core European countries suggests that once preference parameters are allowed to vary across countries, we are able to identify a group of nations that share risks against idiosyncratic permanent income shocks. The equilibrium position, however, is reached after a long adjustment period. Copyright © 2008 John Wiley & Sons, Ltd. 相似文献
470.
Stephen Jen Luca Bindelli 《海外经济评论》2008,(11):5-7
本文指出了一种历史定式:二战以来,夏季奥运会举办国的经济增长往往会在奥运会次年受到影响。那么,中国能否打破这种持续了50年的历史定式?尤其是在当前的独特背景之下——美国的经济低迷有可能更加持久。而且,就在奥运火炬熄灭之时,加息和人民币升值的滞后效应恰恰会开始对中国经济产生影响。 相似文献