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551.
We study the effect of international financial integration on economic development when the quality of governance may be compromised by corruption. Our analysis is based on a dynamic general equilibrium model of a small economy in which growth is driven by capital accumulation and public policy is administered by government-appointed bureaucrats. Corruption may arise due to the opportunity for bureaucrats to embezzle public funds, an opportunity that is made more attractive by financial liberalization which, at the same time, raises efficiency in capital production. Our main results may be summarized as follows: (1) corruption is always bad for economic development, but its effect is worse if the economy is open than if it is closed; (2) the incidence of corruption may, itself, be affected by both the development and openness of the economy; (3) financial liberalization is good for development when governance is good, but may be bad for development when governance is bad; and (4) corruption and poverty may coexist as permanent, rather than just transitory, fixtures of an economy. 相似文献
552.
We rely on prior work in environmental disclosure and corporate impression management to investigate whether there are self-serving biases present in the language and verbal tone used in corporations’ environmental disclosures. Specifically, we argue that the degree of bias in these narratives varies systematically based on firm environmental performance, hypothesizing that disclosures of worse environmental performers exhibit significantly more “optimism” and less “certainty” than their better-performing counterparts. We test our two hypotheses using a cross-sectional sample of corporate environmental disclosures contained in US 10-K annual reports. Utilizing the content analysis software DICTION to determine “optimism” and “certainty” scores for the disclosures, we find empirical support for both hypotheses. Our study contributes significantly to research in environmental disclosure by investigating bias in the use of language and verbal tone as a tool for managing stakeholder impressions and by finding empirical support for this role. Thus, the language and verbal tone used in corporate environmental disclosures, in addition to their amount and thematic content, should be considered when investigating the relation between corporate disclosure and performance. 相似文献
553.
The market model is commonly used in finance to study events and to evaluate security performance. With daily data, it is not uncommon to find low R-squares, in the range 0–10%. Prior studies have attempted to improve the fit of the model by excluding observations associated with high trading volume. In this study, we compare the results of the high-volume-exclusion approach with the more direct firm-specific announcement exclusion approach. The announcement approach excludes observations associated with Wall Street Journal Index news items regarding the firm. By excluding the [−1,0] fays relative to such news in a sample of 68 firms, we find that R-squares increase significantly by about 5%. By excluding the days relative to earnings announcements only, R-squares increase by about 4%. These results are then compared to the high-volume-exclusion approach. It is found that this approach is more efficient as an 8% increase in R-squares is produced.The results of this study provide valuable evidence to empiricists by comparing the two approaches to improving the fit of the market model. The high-volume -exclusion approach provides higher R-squares. However, the relative efficiency of the two approaches should be balanced against the arguments for the methodologically correct approach. The advantage of using the firm-specific announcement exclusion approach is that there is more confidence of excluding only firm-specific movements from the estimation of the market model. It also allows a researcher to quickly and unambiguously identify the announcements and delete the corresponding observations. Furthermore, we find that about 50% of the improved fit, relative to the volume approach, can be accomplished by excluding earnings announcements. The methodological disadvantage of using the high-volume-exclusion approach is that it is affected not only by firm-specific announcements but also by other factors, such as the heterogeneity of investor expectations. These factors may influence the choice of using firm-specific announcements rather than the high-volume approach despite the lower increment in R-squares. 相似文献
554.
Diego Bufquin Robin B. DiPietro Charles Partlow Scott J. Smith 《Journal of Human Resources in Hospitality & Tourism》2018,17(3):375-396
The current research examines the effects of employees' social evaluations of their coworkers and managers on job satisfaction, organizational commitment, and turnover intentions. This study enhances existing literature on the perceived work environment of restaurants, with the inclusion of two fundamental social dimensions that people often use in order to evaluate other individuals or groups, namely: their perceived warmth and competence. Hierarchical cluster analyses demonstrated that employees tend to perceive their coworkers and managers in two opposing ways, and independent-samples t-tests showed that employees' job satisfaction, organizational commitment, and turnover intentions differ significantly according to such divergent social perceptions. Managerial and academic implications are discussed in detail. 相似文献
555.
Outgoing Indonesian president Susilo Bambang Yudhoyono's second-term record is creditable, measured against the targets he set himself in 2010, but deficient in key areas: economic reform, infrastructure investment, and anti-corruption. Indonesia's 2009–14 parliament has been active in economic policymaking, and will leave as its legacy a raft of protectionist legislation. Both presidential candidates, Joko ‘Jokowi’ Widodo and Prabowo Subianto, have appealed to nationalism in their campaigns, calling for Indonesia to assert its sovereignty and increase its self-sufficiency, but Jokowi's economic platform is more moderate and economically literate than Prabowo's. The incoming president will inherit an economy that continues to slow. Growth is now not expected to approach 6% until 2015 at the earliest. Having engineered a reduction in the current account deficit, Indonesian policymakers now face the more difficult problem of structural fiscal adjustment. Energy subsidies are the most immediate problem, but fiscal reform more generally will emerge as an overriding and unpleasant imperative for whoever wins the presidential election on 9 July. Unless difficult fiscal policy measures are taken, Indonesia will face major trade-offs between deficit control and investment in social programs and economic infrastructure. The new president will struggle to restrict the deficit to the cap of 3% of GDP: a balanced budget will likely not be feasible for several years. He will need to increase the ratio of revenue to GDP and eliminate fuel subsidies—through a more systematic approach than the infrequent price increases of the past. He will need to choose carefully between competing expenditure priorities, such as infrastructure and defence. The new president would also be well advised to tread cautiously in implementing the legal mandates he will inherit, and to work with parliament to avoid further and unwind current earmarking of public expenditure. 相似文献
556.
Amer Jazairy Johannes Lenhardt Robin von Haartman 《International Journal of Logistics Research and Applications》2017,20(5):491-513
This paper proposes guidelines for improving logistics performance in terms of cost efficiency and on-time delivery in shipper–third-party logistics (3PL) provider relationships within an offshore outsourcing context. A conceptual framework is constructed based on a thorough literature review. Empirical data are collected through semi-structured interviews in a single-case study with a dyadic perspective, examining the 3PL relationship between Ericsson of Sweden and Aramex of Saudi Arabia. Accordingly, a revised framework is proposed after illustrating the case and merging the literature with practice. The findings highlight the impact of communication, trust, culture, system compliance, work agreements, and standardisation on cost efficiency and on-time delivery performance. The developed framework illustrates a sequential order for working on these factors to achieve performance improvement. This research is one of the first to propose guidelines for performance improvements within offshore outsourcing of 3PL services. 相似文献
557.
Robin Zoutenbier 《Economics of Governance》2016,17(3):295-315
A recent literature in economics assumes that workers differ in their mission preferences. These studies predict a premium on the matching of mission preferences between a worker and employer. This paper uses data from the Dutch LISS panel to examine this prediction for government workers. Results show that government workers report higher satisfaction with the type of work they do when their political preferences match those of the political parties in office as compared to when their political preferences do not match. A match of political preferences has no effect on the work type satisfaction of workers employed outside the government sector. 相似文献
558.
Robin W. Boadway Nicolas‐Guillaume Martineau 《The Scandinavian journal of economics》2016,118(3):524-556
In this paper, we examine the effect of social norms on redistributive policies, where social norms are reflected in the degree of work participation among the different skill classes. Participation is driven both by the material incentives and heterogeneous preferences for leisure of each skill class, and by an endogenous social norm. Results for optimal redistributive taxation show that when the social norm enters as a benefit or cost for participants, participation taxes are generally lower than in its absence. Multiple participation equilibria can occur, and an engineered shift from a low‐ to a high‐participation equilibrium can be Pareto‐improving in the long run. 相似文献
559.
560.
We consider naming and categorization practises within the information technology (IT) arena. In particular, with how certain terminologies are able to colonise wide areas of activity and endure for relatively long periods of time, despite the diversity and incremental evolution of individual technical instances. This raises the question as to who decides whether or not a particular vendor technology is part of a product category. Who decides the boundaries around a technology nomenclature? Existing Information Systems scholarship has tended to present terminologies as shaped by wide communities of players but this does not capture how particular kinds of knowledge institutions have emerged in recent year to police the confines of technological fields. The paper follows the work of one such group of experts—the industry analyst firm Gartner Inc.—and discusses their current and past role in the evolution of Customer Relationship Management (CRM) software. We show how they make regular (but not always successful) ‘naming interventions’ within the IT domain and how they attempt to regulate the boundaries that they and others have created through episodes of ‘categorisation work’. These experts not only attempt to exercise control over a terminology but also the interpretation of that name. Our arguments are informed by ethnographic observations carried out on the eve of the contemporary CRM boom and interviews conducted more recently as part of an ongoing investigation into industry analysts. The paper bridges a number of disparate bodies of literature from Information Systems, Economic Sociology, the Sociology of Scientific Knowledge, and Science and Technology Studies. 相似文献