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31.
Abstract Leisure is often described as being intrinsically motivated and offering the element of choice. Although games are normally considered recreational or leisure activities, there are certain circumstances in which they take on qualities that are not only nonleisurelike (i.e., lacking in intrinsic motivation and choice) but are actually destructive to the leisure experience. It is suggested that certain aspects of game‐playing situations can destroy the leisurelike qualities of participation and result in abandonment of the activity. These aspects, which include social pressures to participate and conflicts that develop in the social and psychological environment of play, appear to erode intrinsic motivation and perceived freedom of choice. 相似文献
32.
Ryan M. Roberts Kelly W. Jones Andrew Seidl Audrey Ek Hannah Smith 《Journal of Sustainable Tourism》2017,25(10):1353-1366
Protected areas are key to the conservation of global biodiversity and ecosystem services; however, their success is contingent upon adequate funding. One possibility to increase funding for park management is to “sell” a wider suite of ecosystem services “produced” by protected areas, such as carbon sequestration. We conducted 420 tourist surveys to analyze willingness to pay (WTP) for ecosystem service benefits via a conservation fee in the Tambopata National Reserve in Peru. We also interviewed eight tour operators about their perceptions of the proposed fee. The average stated WTP was 15 USD. Sixty-six percent of tourists stated they would pay 10 USD or more, which, if actually paid, would have resulted in 318,000 USD for park management in 2015. Most respondents stated they would pay an additional fee if it supported biodiversity conservation or local ecosystem services, such as water, but less than 10% of tourists were motivated by carbon sequestration as a reason to pay the fee. Most tour operators supported the additional fee. Our findings suggest that tourists are willing to pay higher fees to support conservation but that interest in paying for additional ecosystem services from parks may not extend to global and intangible benefits such as carbon sequestration. 相似文献
33.
This paper draws on the work of Butler [Butler, J. (2005). Giving an account of oneself. New York: Fordham University Press] to develop a critique of the operation and adequacy of transparency as a form of accountability. The paper begins with an exploration of accountability as subjection explored through Lacan’s account of the social dynamics of recognition, and Freud’s account of guilt. This analysis then informs an exploration of what is argued to be our typically ambivalent embrace of transparency as a form of accountability. The final section of the paper investigates the potential for a more ‘intelligent’ form of accountability, grounded in an ethic of humility and generosity, made possible by a conscious acknowledgement of the ways in which I can never quite know what it is that I am doing. 相似文献
34.
We examine the impact of proprietary and agency cost motives on segment disclosure quality and quantity and how the adoption of the principle IFRS 8 affects this impact. By using hand-collected data, our results show that proprietary and agency costs play a relevant role in determining the quality and quantity of segment disclosure. We find that proprietary costs are a particularly relevant reason for providing lower segment disclosure quality post-IFRS 8. Our results also suggest that firms’ segment disclosure choice is dependent on disclosure dimension. These results contribute to the ongoing debate regarding IFRS 8 and have valuable implications for accounting regulators. 相似文献
35.
We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks. 相似文献
36.
This paper examines how longitudinality is investigated in innovation research. A review of longitudinal methods in innovation articles, published between 2000 and 2011, is undertaken. Our findings show that longitudinal approaches to data collection are gaining some credence, in line with increased criticism of the overuse of positivist methods to study process‐based phenomena. However, results demonstrate a dearth of systematic longitudinal analytical methods employed in product innovation research. Static analytical methods are prominent. These inevitably lead to static presentation of results, and this is borne out in our findings. Second, the paper discusses the conduct and utility of a specific technique for product innovation research: sequence analysis. By drawing on two studies, which apply sequence analysis in product innovation research, sequence analysis is shown to be a useful technique to achieve rigor in analyzing longitudinal data. The paper concludes by discussing how such systematic methods for analyzing longitudinality in the innovation field demand greater usage and exploration. 相似文献
37.
Bill Roberts 《电子经理世界》2006,(6):14-15
SanDisk公司在快速发展的存储卡市场挺立潮头以前,如果SanDisk公司获得一笔价值10万美元的订单,就会有员工喜气洋洋地拿着铃铛在办公室里跑来跑去,告诉每一 相似文献
38.
39.
Environmental self-auditing: setting the proper incentives for discovery and correction of environmental harm 总被引:2,自引:0,他引:2
Many firms conduct 'environmental audits' to test compliancewith a complex array of environmental regulations. Commentatorssuggest, however, that self-auditing is not as common as itshould be, because firms fear that what they find will be usedagainst them. This article analyzes self-auditing as a two-tieredincentive problem involving incentives both to test for andto effect compliance. After demonstrating the inadequacy ofconventional remedies, we show that incentives can be properlyaligned by conditioning fines on firms' investigative effort.In practice, however, the regulator may not be able to observesuch effort. Accordingly, we propose and evaluate the use ofthree observable proxies for self-investigation: the mannerin which the regulator detected the violation; the firm's owndisclosure of violations; and the firm's observed correctiveactions. Each method has its own efficiency benefits and informationalrequirements, and each is distinct from EPA's current auditpolicy. 相似文献
40.
Portfolio analysis has become a widely used strategic planning tool in many industries during the past decade. Strategic decisions in the tourism industry include issues such as which markets are most attractive (e.g. have greatest visitor expenditure potential); in which markets are a specific country's “products” most competitive; how promotional budgets should be allocated for greatest effectiveness; and what the promotional message should convey. Industry Attractiveness Analysis—a flexible variety of portfolio analysis—has been applied to the generating countries which supply tourists to New Zealand in an illustrative case study. Both national level and individual company applications are described and illustrated in 3 × 3 matrix form. These diagrams are, in themselves, a good communication mechanism which encourages rational, strategic thinking about managerial decisions and resources allocations. Past, present, and future situations can be portrayed in a graphically useful manner. 相似文献