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11.
Effiezal Aswadi Abdul Wahab Janice How Jason Park Peter Verhoeven 《Journal of Contemporary Accounting and Economics》2018,14(3):307-320
We test whether the channel by which the government plays the role of political patron to selected firms influences analysts’ forecast precision in Malaysia. Correcting for analysts’ self-selection bias, we find a negative relation between analysts’ forecast errors and the social dimension of political patronage, as proxied by government-controlled institutional ownership. The reverse is found for the economic dimension of political patronage, as proxied by the percentage shareholding of government-linked corporations. We find no evidence that the personal dimension of political patronage influences analysts’ forecast precision. 相似文献
12.
Ahmed Mohammed Sayed Mostafa 《Public Management Review》2016,18(8):1218-1237
Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes. 相似文献
13.
This study is the first attempt to investigate the relationship between the level of risky assets and capital level in a mixed Malaysian banking system covering 83 months starting December 2006. The results of dynamic ordinary least squares indicate positive relationship between capital ratio (CAR) and risk-weighted asset ratio (RWA) in the long run. Furthermore, the causality analysis based on panel vector error correction model (VECM) and two-step dynamic system generalized method of moments indicates unidirectional causality from CAR to RWA. Our results further suggest that higher capital growth and capital buffer provide an extra cushion for the Malaysian banks to pursue relatively riskier financial activities, and the nature of risk-taking behavior of Islamic banks follows that of the conventional banks. 相似文献
14.
Mohammed H. Warsame Edward M. Ireri 《Journal of Teaching in International Business》2017,28(3-4):137-152
In this study, we investigated the use of Arabic proverbs and quotes for teaching finance courses to Arabic-speaking students who are nonnative speakers of English. The study found that the use of Arabic proverbs and quotes greatly enhances the students’ comprehension of the finance topics covered. Similarly, the study revealed that the use of Arabic proverbs and quotes for Arabic-speaking students in teaching finance courses creates rapport between the student and instructor, thus enhancing learning. Finally, the study confirmed that the use of Arabic proverbs and quotes for Arabic-speaking students in teaching finance courses does not lead to confusion or complicate matters, but enhances comprehension and bolsters retention. 相似文献
15.
Catherine Hakim 《Economic Affairs》2015,35(3):329-348
New data from sex surveys confirm that demand for commercial sex is based on permanent disparities between male and female desire, and is therefore ineradicable. Demand and supply are growing, facilitated by economic growth, the Internet, globalisation and changing sexual attitudes. A key objection to the sex industry is that pornography, lap dancing and prostitution promote rape and other kinds of violence against women. However, the evidence contradicts this contention. The commercial sex industry is impervious to prohibitions and cannot be eliminated. Laws which constrain sellers of sexual services or criminalise purchasers are not evidence‐based, and are bound to fail, wasting public resources. 相似文献
16.
Hakim Djeriouat 《Journal of Risk Research》2017,20(2):256-276
A growing body of risk research shows that risk is content specific. Accordingly, various studies have highlighted some factors that could explain why people’s risk propensity may arise in certain domains of risk (e.g. the financial domain) but not in other domains (e.g. the recreational domain). Until now, no research has examined motivation as a possible correlate of domain-specific risk propensity. On the basis of self-determination theory (SDT), we examined the role of both extrinsic life goals (i.e. superficial goal striving, including fame, money, and physical attraction) and control-orientated personality style (i.e. feeling that one’s behaviors are governed by external contingencies) in the propensity to take risks in various domains (social, ethical, recreational, financial, and health/safety). A community sample of 197 participants completed measures scaled to assess extrinsic life goals, controlled orientation, and domain-specific propensity (DOSPERT). The results showed that pursuing extrinsic goals and being control oriented increased the propensity to take ethical, recreational, financial, and health/safety risks but decreased the propensity to take social risks. In addition, to corroborate that risk propensity is domain specific, these results indicate that superficial life aspiration and sensitivity to social pressures are highly predictive of instrumental risks (e.g. ethical and financial), moderately predictive of health risks, and negatively predictive of ego-threatening risks (e.g. social risk). The results are discussed in light of the domain-specific risk literature and in the perspective of interventions based on SDT. 相似文献
17.
Yusuf M. Sidani Abdul Jalil Ghanem Mohammed Y. A. Rawwas 《Business ethics (Oxford, England)》2014,23(2):183-196
This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self‐interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where they recognize that the tax system is unfair, and accordingly tax evasion is a way to serve a different moral absolute, that is of equity, rather than another different moral absolute, which is fulfilling obligations to governments. The results are also explained in light of the suggested low moral intensity of tax evasion among respondents. Policy implications are presented. 相似文献
18.
19.
Jamal A. Al‐Khatib Mohammed I. Al‐Habib Naima Bogari Najah Salamah 《Business ethics (Oxford, England)》2016,25(2):172-186
As international trade and business opportunities grow globally, insight into trading partners’ strategies is essential. One of the major strategies that impact trading partners’ relationships is negotiation strategy employed by each partner. These strategies assume even greater importance when these strategies have ethical content. This study examines the effects of marketing executives’ preferred ethical ideologies (relativism and idealism), opportunism and Machiavellianism on their perceived appropriateness of unethical negotiation tactics. Utilizing a sample of 995 marketing executives from six countries, cluster analysis and multivariate analysis of variance revealed two types of marketing negotiators: principled and corrupt negotiators. Corrupt negotiators tend to be more Machiavellian, more relativist, more opportunistic and less idealistic than their principled counterparts. Principled negotiators tend to perceive unethical negotiation tactics less favorably than their corrupt counterparts. Implications of these results for practitioners and directions for future research are discussed. 相似文献
20.
Maryam Mirhadi Fard Charles J. Kibert Hamed Hakim 《International journal of injury control and safety promotion》2017,24(1):10-23
The US construction industry annually experiences a relatively high rate of fatalities and injuries; therefore, improving safety practices should be considered a top priority for this industry. Modular/prefabricated building construction is a construction strategy that involves manufacturing of the whole building or some of its components off-site. This research focuses on the safety performance of the modular/prefabricated building construction sector during both manufacturing and on-site processes. This safety evaluation can serve as the starting point for improving the safety performance of this sector. Research was conducted based on Occupational Safety and Health Administration investigated accidents. The study found 125 accidents related to modular/prefabricated building construction. The details of each accident were closely examined to identify the types of injury and underlying causes. Out of 125 accidents, there were 48 fatalities (38.4%), 63 hospitalized injuries (50.4%), and 14 non-hospitalized injuries (11.2%). It was found that, the most common type of injury in modular/prefabricated construction was ‘fracture’, and the most common cause of accidents was ‘fall’. The most frequent cause of cause (underlying and root cause) was ‘unstable structure’. In this research, the accidents were also examined in terms of corresponding location, occupation, equipment as well as activities during which the accidents occurred. For improving safety records of the modular/prefabricated construction sector, this study recommends that future research be conducted on stabilizing structures during their lifting, storing, and permanent installation, securing fall protection systems during on-site assembly of components while working from heights, and developing training programmes and standards focused on modular/prefabricated construction. 相似文献