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951.
952.
Peter M. Clarkson Jordan Ponn Gordon D. Richardson Frank Rudzicz Albert Tsang Jingjing Wang 《Abacus》2020,56(1):3-34
We employ computer-based textual analysis to examine disclosure patterns for a sample of US corporate social responsibility (CSR) reports from the period 2002–2016. Starting from 466 features commonly used in computational linguistics, our results show that the linguistics or disclosure patterns in CSR reports can be used to accurately predict the actual CSR performance type of CSR reporters. Specifically, we find that the two most commonly used disclosure characteristics, number of words and number of sentences, alone can be used to predict reporting firms’ CSR performance type with 81% accuracy. The accuracy of prediction increases to 96% when the top 50 linguistics features most relevant to firms’ CSR performance are included in the prediction model. In addition, we find that the linguistic features of CSR disclosure identified by our study are incrementally value relevant to investors even after controlling for the actual CSR performance score from the professional CSR rating agencies. This finding suggests that the linguistic features of CSR disclosure can be an important venue for capital market participants in evaluating firms’ CSR performance type, especially when professional CSR performance ratings are not available. 相似文献
953.
This study demonstrates that when an individual encounters a product-related problem, fellow consumers (i.e., one's peers) have a unique advantage in providing social support to the affected consumer. Specifically, we find that social support can be a dominant driver of consumer satisfaction when the risk of customer defection is at its highest (i.e., following an unsuccessful attempt to solve the consumer's problem). Using real-world data from an online support community, a pilot study finds that if the problem that a consumer faces goes unsolved, satisfaction is greater when consumers receive peer-provided versus firm-provided support. Study 1 replicates this finding in a controlled experiment that realistically simulates an actual customer support incident in real-time. Study 2 identifies social support as the mechanism that underlies this effect and investigates whether firm employees can take steps to appear more customer-like and thereby replicate the advantage of peer-provided support. Finally, Study 3 reveals an alternative strategy (i.e., utilizing multiple employees) that firms can use to enhance social support and provides evidence that peer-provided support not only enhances satisfaction but also positively influences consumers' behavioral intentions. 相似文献
954.
Heeding recent calls for more studies on micro-practices and institutional change, this study reports a collaborative case study to elucidate the micro-practices and legitimating strategies that make field-level institutions a part of organizations. Building on institutional theories and using Enterprise Architecture (EA) as an example of field-level institutions, the study explores how two distinct organizations adopted EA, the impediments they experienced, and the strategies used to make EA an acceptable part of organizations. The findings suggest three change mechanisms that enact field-level institutions in organizations: the creation of shared spaces for knowledge exchange between organization members, the importance of role shifting within shared spaces to effectively engage with other organization members, and the need for lexical shifts in communication to better resonate with users. The findings deepen our understanding of institutional elements that impede change, as well as the legitimating strategies that enact field-level institutions. 相似文献
955.
Matthew McCaffrey 《Review of Political Economy》2016,28(4):504-522
Frank Fetter’s contributions to entrepreneurship and the theory of the firm are usually overlooked although his original treatments are relevant to both the history of economic thought and contemporary entrepreneurship research. This article highlights three ways in which Fetter’s work adds to our understanding of the entrepreneurial process. First, entrepreneurs direct their enterprises through the careful delegation of authority to managers, thereby maintaining residual control over the firm; similar views were pioneered by Frank Knight and the Austrian economists who continue to study cognate problems like judgmental decision making and proxy-entrepreneurship. Second, Fetter foreshadows Knight’s influential distinction between risk and uncertainty by arguing that entrepreneurs bear uncertainty through their investment decisions. However, Fetter extends Knight’s work by explicitly considering the role that chance and luck play in entrepreneurial success, a problem still debated in entrepreneurship studies. Third, Fetter argues that scarcity implies the active investment of resources, and thus the need for entrepreneurship. This view hints at current research on entrepreneurial bricolage as well as work emphasizing investment rather than opportunity as the defining concept of entrepreneurship. It also provides the microfoundations for strategic entrepreneurship research. 相似文献
956.
Benito Arruñada finds evidence of a distinct Protestant social ethic in the ISSP's 1998 Religion II Survey (Economic Journal 2010; 120 : 890–918). We replicate Arruñada's results using his broad definition of Protestantism and our new narrow definition, which includes only those ascetic denominations that Max Weber singled out for possessing a strong capitalist work ethic. We then extend this analysis to the ISSP's 2008 Religion III Survey, the most recent comparable international questionnaire on religious attitudes and religious change. We find no evidence of a Calvinist work ethic, and suggest that Arruñada's Protestant social ethic continues into the 21st century. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
957.
The cluster robust variance estimator (CRVE) relies on the number of clusters being sufficiently large. Monte Carlo evidence suggests that the ‘rule of 42’ is not true for unbalanced clusters. Rejection frequencies are higher for datasets with 50 clusters proportional to US state populations than with 50 balanced clusters. Using critical values based on the wild cluster bootstrap performs much better. However, this procedure fails when a small number of clusters is treated. We explain why CRVE t statistics and the wild bootstrap fail in this case, study the ‘effective number’ of clusters and simulate placebo laws with dummy variable regressors. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
958.
A vast literature has related perceptions of income inequality to individuals' income: the higher the level of income, the less inequality is perceived. Here, examining the perceptions of income and social inequality, we argue that rural or urban residence affects both inequality perceptions and the impact of income on these perceptions. We test the theory using survey data from 12 Central and Eastern European countries and we find that income negatively affects inequality perceptions but only in urban areas. These findings confirm the importance of accounting for urbanity to understand what drives individuals' perceptions of inequality. 相似文献
959.
Bob Carter Andrew Danford Debra Howcroft Helen Richardson Andrew Smith Phil Taylor 《International Journal of Human Resource Management》2017,28(3):449-467
A recent contribution in this journal – Procter, S. and Radnor, Z. (2014) ‘Teamworking under Lean in UK public services: lean teams and team targets in Her Majesty’s Revenue and Customs (HMRC)’ International Journal of Human Resource Management, 25:21, 2978–2995 – provides an account of teamworking in the UK Civil Service, specifically Her Majesty’s Revenue and Customs (HMRC), focused on the relationship between recently implemented lean work organisation and teams and teamworking. Procter and Radnor claim in this work that it delivers a ‘more nuanced’ analysis of lean in this government department and, it follows, of the lean phenomenon more generally. Our riposte critiques their article on several grounds. It suffers from problems of logic and construction, conceptual confusion and definitional imprecision. Methodological difficulties and inconsistent evidence contribute additionally to analytical weakness. Included in our response are empirical findings on teamworking at HMRC that challenge Procter and Radnor’s evidential basis and further reveal the shortcomings of their interpretation. 相似文献
960.