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11.
Markowska Magdalena Grichnik Dietmar Brinckmann Jan Kapsa Diana 《Small Business Economics》2019,52(4):859-876
Small Business Economics - The green potential of the sharing economy to exploit underutilised or redundant resources has generated a considerable interest and expectations on the part of... 相似文献
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Nina Katrin Hansen Wolfgang H. Güttel Juani Swart 《International Journal of Human Resource Management》2019,30(4):648-679
AbstractThe current economic crisis has brought to the fore the need for firms to deal with ambiguity and complexity. Hence, firms need a specific balance between exploration and exploitation in order to keep pace with varying and changing environmental conditions. Hitherto, there is limited research that has examined the nexus of HR architectures, ambidexterity, and environmental dynamics. In this conceptual paper we ask: How do HR architectures serve as a means of balancing exploitative and exploratory learning in different dynamic environments? We explain how exploratory, exploitative, and ambidextrous HR architectures with their embedded HRM systems on the business unit level enable organizations to meet different environmental requirements. Thus, firms in which heterogeneous demands for flexibility and for innovation co-exist need to develop internally differentiated HR architectures. In particular, we elucidate how critical the organization’s ability is to connect different HRM systems to create an ambidextrous HR architecture to find an appropriate balance between exploration and exploitation. 相似文献
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We apply dynamic data envelopment analysis (DEA) to estimate dynamic cost inefficiency for a sample of European Union (EU) large meat processing firms over the period 2005–2012 and decompose this into the contributions of technical and allocative inefficiency. The estimation of dynamic inefficiencies controls for adjustment costs associated with firms’ investments. We further contribute by measuring dynamic cost inefficiencies and their components with regard to own region group (managerial inefficiencies) and the gap between the pooled frontier and the region-specific frontier (programme inefficiencies). Results show that technical inefficiency tends to be the largest component of cost inefficiency when both conducting the analysis for the EU as a whole and estimating a region-specific frontier. Results suggest significant differences in cost, technical, and allocative inefficiencies between meat processing firms in eastern, western and southern EU countries. We also find that the gaps between the pooled and region-specific frontiers tend to be small to negligible, which suggests that the main source of pooled inefficiencies are shortcomings in managerial practices rather than differences in region-specific conditions. 相似文献
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Juan Aparicio Magdalena Kapelko Bernhard Mahlberg Jose L. Sainz-Pardo 《Journal of Productivity Analysis》2017,47(1):17-31
In for-profit organizations, efficiency and productivity measurement with reference to the potential for input-specific reductions is particularly important and has been the focus of interest in the recent literature. Different approaches can be formulated to measure and decompose input-specific productivity change over time. In this paper, we highlight some problems within existing approaches and propose a new methodology based on the Principle of Least Action. In particular, this model is operationalized in the form of a non-radial Luenberger productivity indicator based on the determination of the least distance to the strongly efficient frontier of the considered production possibility sets, which are estimated by non-parametric techniques based upon Data Envelopment Analysis. In our approach, overall productivity change is the sum of input-specific productivity changes. Overall productivity change and input-specific changes are broken up into indicators of efficiency change and technical change. This decomposition enables the researcher to quantify the contributions of each production factor to productivity change and its components. In this way, the drivers of productivity development are revealed. For illustration purposes the new approach is applied to a recent dataset of Polish dairy processing firms. 相似文献
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ABSTRACTThis article analyzes the dynamics of knowledge-capital accumulation along the different stages of the business cycle within the benchmark proposed by Crépon, Duguet, and Mairesse (1998) using a balanced panel of Uruguayan firms. Findings reveal that the intensity of innovation evolves procyclically, while the propensity of innovation and the degree of novelty embedded in innovations follow a countercyclical path. They also show that product innovations during economic recessions are only pursued by companies that are able to divert their sales to world markets; otherwise, they tend to innovate in processes. Results further suggest that productivity gains driven by knowledge-capital accumulation are magnified by systematically engaging in innovation activities. 相似文献
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F H Swart 《Development Southern Africa》1988,5(3):267-277
In an intercultural situation, universally the problems of transfer of concepts are numerable. In most situations a large number of people have to study and communicate through a second language, which makes the transfer of concepts even more diflicult It is therefore important to know what concepts are. the role that they play in learning and to have an understanding of the important things around us. in order to handle the real‐life world as efficiently as possible. Concepts are formed by means of the mother tongue and it is difficult to translate these into another language early in life.
Only after all the basic concepts are formed and the second language has developed sufficiently, can concepts be translated into this second language. No man can be educated efficiently if he is not in a position to handle concepts effectively. As a result of this, all development is seriously hampered. 相似文献
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Insurance contracts are difficult to report on in financial statements because they often – or even regularly – contain both an insurance component and a so-called deposit component. Both IFRS 4 “Insurance Contracts” and the IASB's recent Discussion Paper entitled “Preliminary Views on Insurance Contracts” require an insurer to unbundle those components under certain conditions. In this regard, unbundling refers to accounting for the deposit component separately from the insurance component as if they were independent contracts. However, the Discussion Paper contains no guidelines on how the process of unbundling shall be carried out. It is the authors' aim to develop a solution for the separation problem which is innovative, theoretically correct and practically applicable. The principal innovation is the way of distinction between different types of deposit components. Dividing them into “implicit” and “explicit” deposit components delivers the theoretically correct results for unbundling of insurance contracts for accounting purposes. While unbundling can be carried out without major difficulties in the case of insurance contracts containing an explicit deposit component, it is only implementable in exceptional cases for insurance contracts containing an implicit deposit component. 相似文献
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