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151.
152.
The formal theory of campaign contributions in elections has expanded in the past decade. The basic assumptions and results of these models are examined and analyzed. The assumptions of the models are often inappropriate for the political actors considered and the results are sometimes not empirically supported. We suggest ways in which these models may be altered to alleviate some of these problems. 相似文献
153.
This paper aims to bridge a gap in the literature concerning implementation processes and outcomes of category management initiatives in a developing country context. It presents the results of a study into initiatives of adoption of this tool in the Brazilian grocery retail industry, based on three in-depth case studies with retailers covering both pre-implementation, implementation and post-implementation issues. There is indication of satisfaction on the part of retailers with the business outcomes and learning effects of the initiatives. However, there seems to be the need for a better definition of medium and long-term actions as well as planning of investments in resources and technology. 相似文献
154.
Support for Rapid-Growth Firms: A Comparison of the Views of Founders, Government Policymakers, and Private Sector Resource Providers 总被引:5,自引:0,他引:5
The paper contrasts the perspectives of firm owners, government policy advisers, and external resource providers on how rapid-growth firms should be supported. Qualitative data were analyzed to identify similarities and differences in groups' perspectives. The research indicates that each group sees its roles as critical. Policymakers and external resources providers have incentives to interact with rapid-growth firms. Rapid-growth firms have incentives to obtain advice from government sources and external resource providers but prefer to obtain advice from their peers. These findings suggest a network-based approach to the support of rapid growth that is consistent with a new Ontario-based program, the Innovators Alliance. 相似文献
155.
A developing stream of research in the strategy field explores the competitive structure of industries from the perspective of industry participants. This work has demonstrated that managers develop strategic group knowledge structures in order to make sense of their competitive environment. This study extends this line of research by examining the complexity evident in the strategic group knowledge structures developed by firms' top management teams and assessing the relationship between complexity in these knowledge structures and subsequent firm performance. Specifically, we examine the complexity of top managers' knowledge structures regarding their competition using a sample of 76 top management teams from banks in three U.S. cities. Using hierarchical regression, we find a significant relationship between the complexity of cognitive strategic groups and subsequent firm performance. These results suggest that the structure of the cognitive templates that top managers use to understand their environment and the actions of their competitor influence the degree of strategic success of their firm. Copyright © 2002 John Wiley & Sons, Ltd. 相似文献
156.
Kumar Biswas Brendan Boyle Rebecca Mitchell Gian Casimir 《International Journal of Human Resource Management》2017,28(9):1309-1331
This study investigates the role of supportive human resource management policies and practices in senior HR managers’ intention to promote women to senior management positions. Based on the theory of planned behaviour, we argue a model in which supportive HR policies and practices affect managers’ attitudes towards the promotion of women to senior positions and their perception of organisational norms and control over the decision. We employ partial least squares based structural equation modelling to investigate data from a sample of 183 firms in Bangladesh. Our results support the utility of the theory of planned behaviour in understanding the positive effects of HR practices on the intent of senior managers to promote women. Our findings suggest that the role of HR policies and practices is not only to eliminate opportunity for discrimination but also to encourage the development of deeper attitudinal and normative acceptance of women’s role in senior management. 相似文献
157.
In the current issue of Environmental and Resource Economics, Morey et al. (2006) discuss a new approach to using attitudinal
data in latent class modeling. We compare this approach with the one taken in Boxall and Adamowicz (2002), in the context
of a discrete choice, random utility framework with heterogeneous preferences. We derive the respective likelihood functions
of the two approaches to show that they are structurally similar, and discuss their implications for the use of attitudinal
data. We conclude with a discussion comparing the relative merits of latent class and random parameters (mixed logit) modeling,
offering the view that as a practical matter, choosing between them depends on the analyst’s judgment about the correlation
of preference parameters. 相似文献
158.
In most countries of Western Europe it makes little sense to speak of non‐union employee representation, as this is understood in the Anglo‐American world, for the principle of collective representation independent of the employer is strongly institutionalised. In this article we examine experience in two countries. In Germany, works councils with a wide repertoire of rights typically work in close partnership with trade unions. The system has experienced strains in recent years, and a growing proportion of mainly smaller workplaces are covered neither by councils nor by collective agreements; but there is virtually no evidence of alternative ‘voice’ mechanisms, and systems of direct participation are normally introduced by negotiation with councils. In France, works committees have fewer powers, and a divided trade union movement has been less successful than its German counterpart in ‘embedding’ the legally mandated institutions, at least in the private sector. Despite some common trends in both countries, national distinctiveness remains very apparent. There is growing scope for managerial strategic choice, but this is still institutionally bounded. Much more generally, countries displaying characteristics of a ‘European social model’ can be expected to sustain a close articulation between union and ‘non‐union’ channels of representation. 相似文献
159.
This paper examines whether analysts’ pre-tax income forecasts mitigate the tax expense anomaly documented by Thomas and Zhang (J Account Res 49:791–821, 2011). They find that seasonal changes in quarterly income tax expense are positively related to future returns after controlling for the earnings surprise and conclude that investors underreact to value-relevant information in tax expense. When analysts issue both earnings and pre-tax income forecasts, they implicitly provide a forecast of income tax expense. We posit that this implicit forecast helps investors recognize the persistence of current tax expense surprise for future earnings. Accordingly, we expect that mispricing of tax expense will be less severe for firms with earnings and pre-tax income forecasts. As expected, we find that the presence of pre-tax income forecasts significantly weakens the positive relation between tax expense surprise and future returns, consistent with analysts’ implicit forecasts of tax expense mitigating the tax expense anomaly. 相似文献
160.
The Future Direction of China's Cross‐border Insolvency Laws,Related Issues and Potential Problems 下载免费PDF全文
The enactment of bankruptcy laws by the People's Republic of China (PRC or China) in 2006 was a necessary step in the development of its economy. This law represented a significant modernisation of the insolvency framework, supporting the transforming economy, but it was also a law of political expediency, for the enhancement of external relations. One aspect of the enhancement of external relations was the provision of cross‐border insolvency rules. However, this complex area of law was addressed in only one article, which was only a starting point, leaving many details unaddressed, and further reforms are required. In particular, it is desirable that the law provides a greater level of predictability as to the likely outcomes of cross‐border insolvencies, to encourage inward trade and investment, as well as encourage external trade. Both inbound and outbound business dealings are important to China's continued economic development. It is clear also, however, that insolvency law and practice is still a developing area for China. The establishment of a modern and unified system of insolvency laws was a big step for China, representing a sacrifice of tight controls on insolvencies, but the impact of this law in practice is only recently developing, with a loosening of state controls, after a very slow start. 1 The establishment of a cross‐border insolvency framework represents a further challenge; one that is likely to beset with considerable difficulties, as any further development of this law would potentially entail some further loss of control over proceedings, not least in outbound cases, and resistance may be anticipated. In keeping with China's historical approach to lawmaking in the area of bankruptcy law, it is likely that the cross‐border insolvency framework will develop gradually and with caution. This article assesses the way forward in respect of cross‐border insolvency laws, contending that an incremental approach over a period of years, in three broad stages, is required, with more developed and country‐specific approaches providing a link, or interim stage, between the clarification of the Article 5 and the formal adoption of the United Nations Commission on International Trade Law Model Law on Cross‐Border Insolvency Proceedings 1997 (Model Law) in China. Copyright © 2018 INSOL International and John Wiley & Sons, Ltd. 相似文献