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111.
Many Soviet kolkhozy and sovkhozy were transformed into agricultural production co‐operatives, because the farm workers would have had large transaction costs in any other type of organization. These co‐operatives still hold a strong market position. This study explores the hypothesis that this market strength could be due to low governance costs, obtained through strong manager power. As managers want the co‐operative to survive, they make limited investments in the co‐operative and pay low wages. The members, however, do not consider this to be problematic. They appreciate the community within the village, their private plots of land and the co‐operative's services. Hence the existence of the co‐operatives is not threatened.  相似文献   
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Previous studies on accounting innovations emphasize the key role played by innovators and other core actors in theorizing and popularizing such innovations. This paper extends this literature by drawing attention to the role of actors who occupy a more peripheral position within the innovation-based field. We regard accounting innovations as strategic action fields, in which core and peripheral actors interact to shape the trajectory of the innovation. In contrast to core actors, peripheral actors only weakly identify with the innovation-based field and often occupy a core position in some other industry, professional, and/or geographical field. Given their embeddedness in these other fields, they are likely to try to accommodate an innovation with existing practices. Such frame blending can be problematic for core actors who envisage a more radical frame shift. Using the case of Beyond Budgeting, we show how the interplay between core and peripheral actors shapes the trajectory of an innovation, in terms of the composition of the field and the framing tactics that dominate at different stages in the development of the field. Our paper advances a perspective on accounting innovations which highlights the variable nature of the innovation space, in terms of different actors entering and exiting this space over time, as well as the importance of considering the overlaps between an innovation-based field and other (industry, professional, geographical) fields.  相似文献   
114.
T he findings from an inductive study conducted in the United States and Europe focused on sustainability implementation efforts across supply chains are reported. In particular, the study focuses on developing a better understanding of: “how do companies involve other members of their supply chain into their sustainability efforts?” Building upon themes that emerged from the data, a typology for the supply chain implementation of sustainability initiatives is proposed. A lack of supply chain integration was identified and companies reported a tendency toward a “mandated” implementation when extending efforts across companies. These efforts are generally initiated by the dominant companies and then forced onto the weaker upstream members. The data suggests that the merits of these initiatives are viewed as being disproportionately awarded to the dominant firm and thus did not receive full buy‐in from the other party. A common vision by both sides of this relationship is to develop a more collaborative implementation that can be supported by all the involved parties. In theoretical implications, empirical findings are viewed through the lens of several prominent management theories in order to augment and elaborate current theory. Managerial implications, limitations, and opportunities for further research are detailed.  相似文献   
115.
Scholarly and practitioner literature have both described the potential benefits of using methods associated with a “design thinking” approach to develop new innovations. Most studies of the main design thinking methods—needfinding, brainstorming, and prototyping—are based either on analyses of experienced designers or examine each method in isolation. If design thinking is to be widely adopted, less‐experienced users will employ these methods together, but we know little about their effect when newly adopted. Drawing on perspectives that consider concept development as broadly consisting of a divergent concept generation phase followed by a convergent concept selection phase, we collected data on 14 cases of novice multidisciplinary product development teams using design methods across both phases. Our hybrid qualitative and quantitative analysis indicate both benefits and limits of formal design methods: First, formal design methods were helpful not only during concept generation, but also during concept selection. Second, while brainstorming was valuable when combined with other methods, increased numbers of brainstorming sessions actually corresponded to lower performance, except in the setting where new members may join a team. And third, increased team reflexivity—such as from debating ideas, processes, or changes to concepts—was associated with more successful outcomes during concept generation but less successful outcomes during concept selection. We develop propositions related to the contingent use of brainstorming and team reflexivity depending on team composition and phase of development. Implications from this study include that novice multidisciplinary teams are more likely to be successful in applying design thinking when they can be guided to combine methods, are aware of the limits of brainstorming, and can transition from more‐ to less‐reflexive practices.  相似文献   
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Open source software (OSS) and hardware (OSH) are two expressions of one broader concept and its related movement. One of the most fundamental questions relating to these phenomena is why developers contribute their private resources to these public goods. While this question has been discussed, theorized, and empirically investigated in the context of OSS, there has been no research so far in the context of OSH. Can we really assume the motivations behind the development of the OSH to be the same as those behind OSS? Based on the self-determination theory (SDT), we provide original insights into the motivations behind contributions to OSH development. We collected data from the most common and active 3D printing communities, which are the main loci of OSH development. We thus have a unique cross-sectional data set with participants from over 30 different countries using all kinds of different OSH platforms. Our analysis reveals several important findings: firstly, the motivations are in some aspects very similar to those in open source software notwithstanding different possibilities, hurdles, and incentives regarding the OSS and OSH. Above all, enjoyment-based intrinsic motivation is a major factor affecting contribution levels. Secondly, among internalized extrinsic motivations, expected private benefits through improving own skills stands out. Thirdly, different factors of internalized extrinsic motivations can have different moderating effects on the effect of enjoyment-based intrinsic motivation. Given the imminent changes in business models throughout manufacturing industries in order to adapt to the challenge that OSH will increasingly pose, our findings have important implications not only for OSH communities and 3D development platforms, but also for businesses that want and probably soon have to engage in open innovation.  相似文献   
118.
Establishing predictive validity of measures is a major concern in marketing research. This paper investigates the conditions favoring the use of single items versus multi-item scales in terms of predictive validity. A series of complementary studies reveals that the predictive validity of single items varies considerably across different (concrete) constructs and stimuli objects. In an attempt to explain the observed instability, a comprehensive simulation study is conducted aimed at identifying the influence of different factors on the predictive validity of single versus multi-item measures. These include the average inter-item correlations in the predictor and criterion constructs, the number of items measuring these constructs, as well as the correlation patterns of multiple and single items between the predictor and criterion constructs. The simulation results show that, under most conditions typically encountered in practical applications, multi-item scales clearly outperform single items in terms of predictive validity. Only under very specific conditions do single items perform equally well as multi-item scales. Therefore, the use of single-item measures in empirical research should be approached with caution, and the use of such measures should be limited to special circumstances.  相似文献   
119.
Research on telework often focuses on the outcomes of telework, investigating if telework is ultimately a ‘good’ or a ‘bad’ thing for teleworkers and their organisations. However, findings across telework research studies are often inconclusive, requiring deeper engagement with potential explanations for contradictory and paradoxical results. This study uses virtual ethnography (netnography) to investigate naturally occurring data. By analysing online debates related to Yahoo!'s decision to ban telework for its employees, this study surfaces aspects currently overlooked by telework research. These findings suggest that the diversity of the nature of work undertaken by knowledge workers and perceived differences in the suitability of different tasks for telework are of critical importance for understanding telework from a practice perspective. However, deeper engagement with the different kinds of work activities of knowledge workers is currently missing in the telework research literature. This study therefore contributes to better understanding of telework and paradoxical findings in telework research.  相似文献   
120.
In the case of public utilities, the development of stakeholder communication through Facebook is not focused in the existing body of literature. Yet, it is especially these developments that are essential for scholars and practitioners as they highlight the way stakeholder communication in the energy sector will change. The aim of this paper is to contribute to this lack of research by investigating developments in the ways German and Austrian public utilities use Facebook to communicate. Responding to the research objectives, two empirical studies were conducted. In 2014 as well as 2015 an online survey was sent to 850 German and 30 Austrian utilities. The results highlight the rising importance of Facebook in the energy sector. The share of public utilities using Facebook is constantly increasing. Additionally, during the twelve months investigated, the interactivity and frequency of Facebook-based communication rose. Utilities are progressively willing to invest more personnel and monetary resources to administer their accounts. As the numbers of fans increase, users seem to value the information provided by utilities on Facebook.  相似文献   
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