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101.
Sveinung Skule Mark Stuart Torgeir Nyen 《International Journal of Training and Development》2002,6(4):263-276
In Norway, the system of initial education is distinguished by public regulation, provision and financing, whereas the system of vocational training, and adult learning until recently has been deregulated, and dominated by private providers and employer financing. During the last decade comprehensive reforms of vocational and adult education and training have aimed at expanding public involvement and increasing participation in learning. Some major challenges persist, however, in terms of developing an all–inclusive system of lifelong education, training and learning. 相似文献
102.
103.
This paper provides estimates of the extent to which corporate and personal income taxes are capitalized in bond prices. The methodology yields estimates of the degree of tax capitalization, rather than an implied tax rate. This makes it straightforward to identify the marginal investor and test for changes in tax capitalization. The empirical approach also makes it unnecessary to jointly estimate the degree of tax capitalization and the entire yield curve. Corporate taxes are found to have been fully capitalized in pre-tax Government of Canada bond yields during the period 1986–1993. Since 1994, taxes have not been capitalized in yields. These results are consistent with the existence of a marginal investor, but the identity of the marginal investor changed from a financial sector firm to a non-taxed entity in the early 1990s. 相似文献
104.
Stuart C. Carr Robert O. Rugimbana 《International Journal of Nonprofit & Voluntary Sector Marketing》2009,14(2):95-100
- Reducing poverty by meeting the United Nations' Millennium Development Goals (MDGs) is an interdisciplinary undertaking, in which Marketing Science logically plays a role. The papers in this special issue cover a range of methods, from traditional consumer research experiments (on images of poverty, donation behaviour) and sample surveys on the credibility of celebrity marketing, to observational studies of community values and customs (on micro-finance or agricultural enterprise). Consumers of aid appeals, celebrity lobbying and financial services—these methods reveal—are behaviourally complex. They are infused with contradictory, competing and complementary tendencies. Underlying those different tendencies however is a common but often overlooked thread. For poverty to be significantly reduced by 2015, attention needs to be paid not only to goals, that is to task but also towards understanding the human relationships in the poverty reduction market. Marketing practise and research can contribute to poverty reduction by helping build (1) perspective-sharing, (2) accommodation to local needs and (3) appreciation of socio-economic and socio-cultural behavioural systems.
105.
Increasingly, national brands have cast people from marginalized groups in advertising. It is important to understand the elements that influence consumers’ responses to advertisements featuring groups who have been traditionally excluded from advertising campaigns. Although consumers may wish to buy brands that support their own views on human rights and equality, we propose that consumers in the target market may be uncomfortable if the group portrayal contradicts their beliefs about the topic, concept, or social groups in the ad. Across two studies, we show that when an ad creates this type of internal contradiction within consumers, it may elicit a more negative response than an ad portraying a more traditional model. However, we also find preliminary evidence that using models from marginalized groups can be more effective than using more traditional models—as long as such portrayals do not violate certain target consumers’ schemas. The implications of these results will be discussed. 相似文献
106.
Sustainability perspectives on Oulanka National Park,Finland: mixed methods in tourism research 总被引:1,自引:0,他引:1
Riikka Puhakka Stuart P. Cottrell Pirkko Siikamäki 《Journal of Sustainable Tourism》2013,21(3):480-505
This paper positions mixed methods as a complement to traditional qualitative and quantitative research. It provides an example of conducting mixed methods research by analysing the sociocultural sustainability of tourism as perceived by local stakeholders nearby Oulanka National Park in north-eastern Finland. Semi-structured interviews were linked concurrently to survey data from the same respondents. First, four discourses were identified based on 40 interviews with respondents about tourism development pertinent to the Protected Area Network (PAN) Parks international certification. Second, the differences between the representatives of the discourses were examined using non-parametric statistics. Results of the qualitative and quantitative analysis supplemented each other. The survey results supported the identification of four discourses and provided information about the representatives using the discourses. The discourse groups differed according to length of residence in the area, distance from the park, gender, employment in tourism, familiarity with PAN Parks, benefit from PAN Parks status, belief in the benefits of PAN Parks, satisfaction with tourism and park development, importance of the environmental dimension and satisfaction with various dimensions of sustainability. The study demonstrates that a better understanding of a problem may be acquired by using a mix of survey methods and interviews. 相似文献
107.
Emily Moskwa Freya Higgins-Desbiolles Stuart Gifford 《Journal of Sustainable Tourism》2013,21(1):126-145
Food justice, food cultures and people's engagement with healthy food production and consumption are key contemporary concerns, with a growing sustainable hospitality and tourism literature. Efforts range from narrowly focused initiatives, such as promoting organic produce and fair trade, to more holistic challenges to current systems through initiatives like the slow food and locavore movements, which may represent systemic alternatives. However, little analysis is available on how cafés and restaurants might become sites for experimentation in profitable and just sustainable hospitality, and places for sustainability engagement and education. Focusing on the evolution of a sustainable café in Adelaide, South Australia, this article explores how one entrepreneurial restaurateur uses his café to engage customers and community in a collaborative conversation about sustainable development, food, hospitality and tourism, helping transform our food culture and even lifeways. Our findings indicate the value of deep local embedding as a pathway to meaningful sustainability. The study offers insights into how hospitality and tourism can contribute to dialogues on alternative consumption which may offer visionary pathways to alternative futures. It also explores the role of pioneers in sustainable business and hospitality, their drivers and their views. A forthcoming global research initiative is discussed. 相似文献
108.
109.
Stuart McChlery Reza Kouhy Catriona Paisey Khaled Hussainey 《Applied economics》2013,45(54):5917-5931
Significant oil and gas firm market value is derived from their physical reserve quantum, assets which are not recorded on their statements of financial position. This article provides empirical evidence regarding voluntary disclosure of such reserves in line with the previously unresearched UK sector with regard to its unique reporting guidelines. The study considers both the reporting of the reserve quantum and the quality of that reporting. This article seeks to inform the International Accounting Standards Board’s (IASB’s) on-going consideration of mineral resource reporting. Listed companies are considered to evidence forms of reserve disclosure with a logistical regression approach applied to measure determinants of reporting. The risk associated with mineral reporting reserves is hypothesized as the key disclosure driver whilst controlling other relevant variables. The majority of firms disclosed reserve quantities in some form but only a minority disclosed in line with recommended practice, disclosure quality being more variable between companies. The findings indicate that a voluntary disclosure approach is ineffective, partially explained by agency related behaviour. Risk, proxied by the stage of production, drives reserve disclosure showing that producer firms are more likely to disclose reserve quantum balances and of a significantly higher quality. 相似文献
110.
Technological innovations are seen as one of the best solutions to mitigate the environmental impacts of economic activity. Yet, the innovative success of firms, especially small- and medium-sized enterprises (SMEs), in the environmental sector is dependent on the presence of appropriate external financing to support their innovative activity. In an attempt to understand the circumstances surrounding the financing of 330 UK SMEs from the environmental sector between 2007 and 2010, we investigate the relationship between different types of innovation activity and sources of external finance. We observe a clear division of labour between the three external sources of finance, namely, banks, venture capital and government in terms of the types of innovations they finance. We also identify that finance gap affects environmental SMEs with early-stage and less applied research projects. We discuss the challenges for UK environmental SMEs to engage in innovative activity and call for an increased government action in order to support innovative SMEs with early-stage projects and to instil confidence in the private investors by signalling long-term commitment. 相似文献