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91.
Lynn T. Drennan 《Journal of Business Ethics》2004,52(3):257-266
While corporate failures, such as Enron and WorldCom, have focused attention on issues of business ethics, corporate governance and risk management, there is nothing intrinsically new in the reasons behind their collapse. Neither is there anything fresh in the media's rush to identify a scapegoat. An examination of the financial collapse of Mirror Group Newspapers and Barings Bank, demonstrates failures within both these companies' corporate cultures and management systems, which allowed, if not encouraged, unethical behaviour by key individuals. It is argued that a combination of legislation, regulation, effective risk management and appropriate sanctions are needed, if such unethical behaviour, and resulting corporate failure, is to be prevented in future. 相似文献
92.
The primary purpose of this study was to examine the effects of perceptions of product harm and consumer vulnerability on
ethical evaluations of target marketing strategies. We first established whether subjects are able to accurately judge the
harmfulness of a product through labeling alone, and whether they could differentiate consumers who were more or less vulnerable.
The results suggest that without the presence of a prime, subjects who depended on implicit memory or guess were able to detect
differences in “sin” and “non-sin” products and consumer vulnerability, but were far less likely to be able to distinguish
among high and low levels of product harm and consumer vulnerability. The inability to accurately identify high and low levels
of product harm and consumer vulnerability impacted their perceptions of the ethicality of target marketing strategies, such
that only four out of 18 target marketing strategies were judged as unethical. Thus, our findings contradict previous research
that found subjects judged many more of the integrated strategies as unethical [Smith and Cooper-Martin, J Market 61(1997) 1]. Our results suggest that assessing ethical evaluations of strategies varying in product harm, and consumer vulnerability
may only be relevant if consumers can accurately identify product harm. 相似文献
93.
94.
Review of Derivatives Research - The increased trading in multi-name financial products has paved the way for the use of multivariate models that are at once computationally tractable and flexible... 相似文献
95.
96.
Benjamin Handel Nianyi Hong Lynn M. Hua Yuki Ito 《The Journal of risk and insurance》2023,90(1):93-121
Risk-adjustment policies, which transfer money from insurers with healthy consumers to those with sick consumers, are an important tool to contend with adverse selection in health insurance markets. While the steady-state properties of risk-adjustment have been studied extensively, there is less evidence on the transition phase of policy implementation. We study the introduction and removal of risk-adjustment at California Public Employees' Retirement System and show that these changes meaningfully impact premiums via plan differences in enrollee health status. Despite these premium differences, there is limited consumer resorting due to consumer inertia, though new active enrollees respond more fluidly. We show that, with inertial consumers, risk-adjustment changes have substantial distributional consequences, leading to worse outcomes for sicker consumers when removed and vice-versa when implemented. We estimate a model of plan choice with premium sensitivity, brand preferences, and inertia and use these estimates to study the interaction between risk-adjustment policies and the strength of inertia. 相似文献
97.
This research has three objectives: to identify the extent and level of other services provided by incumbent auditors in the Australian business environment; to examine pricing issues by investigating the relationship between fees for other services and audit fees; and to address the question of independence by (a) identifying whether the incidence of audit qualification is related to the level of other services purchased and (b) investigating whether there is a relationship between audit tenure and the level of other services provided. Information on audit fees, fees for other services, size, audit qualifications, industry and auditor (Big 8(6)/Non-Big 8(6)) was obtained from publicly available information for the majority of the top 500 Australian companies listed on the Australian stock exchange between 1986–1990. This study provides evidence that an increasing number of clients are purchasing other services from their auditor. A significant positive relationship between fees paid for other services and audit fees was also identified. No relationship was identified between the level of other services and the type of audit report issued or audit tenure, supporting the view that audit independence is not compromised by provision of the other services. 相似文献
98.
Communication by state public health agencies about cancer clusters is complicated by divergent official and citizen beliefs about causation (e.g. chance versus environmental pollution). We use Q method, rarely applied in the risk field, to explore disparate perspectives on what people deem helpful and unhelpful in background (not site-specific) information about cancer clusters. Q method identified five unique perspectives, with low inter-factor correlations: Cancer Causation, Best Information, Cancer Frequency, Study Success, and Empathy/Competence. Besides discussing implications of these perspectives for improving communication about cancer clusters, we use this case to illustrate Q method’s more general ability to represent variability in attitudes about risk and risk information and to improve risk communication. 相似文献
99.
Janet Salaff Arent Greve Lynn Xu Li Ping 《International Journal of Human Resource Management》2013,24(3):450-464
Well-educated and trained Chinese professionals immigrating to Canada face barriers in finding jobs. To understand this wastage of human capital, we see entry to the professions as mediated by frameworks. The social construction of careers influences the demand for labour. Human capital is a social construct defined by certification procedures in Canada and by the way Canadian employers perceive appropriate matches of jobs and job applicants. Their demand for people with 'Canadian experience' blocks entry into higher-level jobs. The study interviewed thirty-two couples in 1999-2001 using qualitative methods to learn about their experiences finding jobs in Toronto. 相似文献
100.
Michael Lynn Robert J. Kwortnik Jr. Michael C. Sturman 《International Journal of Human Resource Management》2013,24(9):1887-1901
Gratuities paid by consumers are widely used to compensate workers in the service industry despite the fact that this practice permits and even encourages a variety of negative practices – from customer–employee collusion against the interests of the firm to service discrimination against consumers thought to be poor tippers. Such negative effects of tipping raise a question about why it exists – what benefits (if any) do firms receive from tipping to justify this practice? One common explanation for tipping is that it is the most efficient way to provide service workers with performance-contingent rewards and to motivate them to deliver good service. In this paper, we draw upon the attraction–selection–attrition model to describe and test another benefit to firms of this practice, namely that it helps to selectively attract and retain better service workers. Data from a survey of restaurant servers support this selection effect. Concluding discussion calls for more research on this interesting and understudied form of employee compensation. 相似文献