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431.
José A.D. Machuca Cesar H. Ortega Jiménez Pedro Garrido-VegaJosé Luis Pérez Diez de los Ríos 《International Journal of Production Economics》2011,133(2):541-550
Although much of the literature on manufacturing strategy (MS) and technology studies the implementation and impact of these manufacturing programs in isolation, this paper goes further by assessing the joint implementation and effect of these two manufacturing programs on performance, even when some contextual factors are present. Thus, this paper investigates how plants from the auto supplier sector make use of some operations practices from manufacturing strategy (MS) and from both product and process technology, by testing the effectiveness of both sets of practices, with the ultimate goal of enhancing operational performance. The results suggest that there are only very minor differences between high and standard performers on the aggregated level for technology practices, which may be the reason why technology does not result in significant performance differences between the two plant types. On the other hand, on the aggregated levels, there are somewhat greater differences for MS practices than for technology in both plant types, leading to larger differences in performance. While this study provides a foundation for examining MS, technology and context within a single framework, it is only through further research that a full understanding of the relationship between them will be obtained. 相似文献
432.
Thirlwall's Law considers that growth can be constrained by the balance-of-payments when the current account is in permanent deficit. The Law focuses on external imbalances as impediments to growth and does not consider the case where internal imbalances (budget deficits or public debt) can also constrain growth. The recent European public debt crisis shows that when internal imbalances are out of control they can constrain growth and domestic demand in a severe way. The aim of this paper is to fill this gap by developing a growth model in line with Thirlwall's Law that takes into account both internal and external imbalances. The model is tested for Portugal which recently fell into a public debt crisis with serious negative consequences on growth. The empirical analysis shows that the growth rate in Portugal is in fact balance-of-payments constrained and the main drawback is the high import elasticity of the components of demand and in particular that of exports. 相似文献
433.
Pedro Henrique Soares Leivas Anderson Moreira Aristides dos Santos 《Oxford Development Studies》2018,46(3):348-362
In this paper, we analyse the patterns and trends of horizontal inequality and ethnic diversity in Brazil in the past 30 years and their effect on the quality of the country’s institutions. Using data from the last four demographic censuses (1980, 1991, 2000, and 2010), we estimate numerous measures to analyse inequalities between different ‘ethnic’ groups. Our results show that, in Brazil between 1980 and 2010, the trend toward greater equality shown in other analyses of vertical inequality, is also found in terms of horizontal inequalities along racial, gender, and regional lines. Nevertheless, horizontal inequalities in terms of race and gender, in particular, remain pronounced. Ethnic diversity regarding race and religion has increased since 1980. Through our regression analysis, we note that both horizontal inequality and ethnic diversity negatively affect the institutional quality of Brazilian municipalities. 相似文献
434.
The main objective of this paper is to extend the literature on the granting of trade credit. The focus is to test whether the accounts receivable decisions follow a model of partial adjustment. To do that, we use a sample of 2,922 Spanish SMEs. Using a dynamic panel data model and employing the GMM method of estimation we control for unobservable heterogeneity and for potential endogeneity problems. The results reveal that firms have a target level of accounts receivable and take decisions in order to achieve that level. In addition, we find that sales growth (if positive), the size of the firms, their capacity to generate internal funds and get short term financing, and economic growth are important in determining trade credit granted by firms. 相似文献
435.
M. Teresa Anguera Angel Blanco-Villaseñor José Luis Losada Pedro Sánchez-Algarra Anthony J. Onwuegbuzie 《Quality and Quantity》2018,52(6):2757-2770
The literature on mixed methods and multimethods has burgeoned over the last 20 years, and researchers from a growing number and diversity of fields have progressively embraced these approaches. However, rapid growth in any movement inevitably gives rise to gaps or shortcomings, such as “identity crises” or divergent conceptual views. Although some authors draw a clear and sometimes opinionated distinction between mixed methods and multimethods, for others, they are synonymous. The concepts underlying both terms therefore have become blurred and generated much confusion. The aim of this article is to explore the origins of the confusion, describe our view of mixed methods and multimethod studies, and by doing so, help to clearly delineate the two concepts. The authors have presented their opinion of how these terms and concepts should be distinguished and call for a constructive debate of the issues involved in the mixed methods and multimethod literature. This is a way truly to propel the field forward. 相似文献
436.
David Abad M. Fuensanta Cutillas-Gomariz Juan Pedro Sánchez-Ballesta 《European Accounting Review》2018,27(2):209-235
The literature suggests that real earnings management (REM) activities can increase adverse selection risk in capital markets. Due to their opacity and the difficulties in understanding their implications, REM strategies may increase the level of information asymmetry among investors. This paper examines the association between earnings management through real activities manipulation and information asymmetry in the equity market. To estimate the level of adverse selection risk we use a comprehensive index of information asymmetry measures proposed by the market microstructure literature. For a sample of Spanish listed firms, we find that firms’ strategies of increasing earnings through REM are associated with higher information asymmetry in those firms that meet last year’s earnings. Our findings are consistent with the hypothesis that earnings management through real activities manipulation garbles the market, enhances private information production, and exacerbates information asymmetry in the stock market. 相似文献
437.
Maria Joo Ferreira Custdio Pedro M. D. C. B. Gouveia 《International Journal of Tourism Research》2007,9(4):285-296
By reporting a study undertaken during the final stages of the European Football Championships—UEFA (Union of European Football Associations) EURO 2004TM, this paper aims to evaluate the cognitive image of a country/destination by the media during the coverage of mega‐events, which may in turn contribute to the field of tourism promotion and planning. By applying various statistical methods, it is possible not only to assess and identify the aspects which have contributed the most to the opinion‐forming of autonomous agents, but also to present empirical evidence of the influence of the organisation of this event on the image formation of the destination as a whole. Copyright © 2007 John Wiley & Sons, Ltd. 相似文献
438.
In 1999, Cavaco Silva, the Portuguese Prime Minister from 1985 to 1995, proposed a comprehensive tax reform package, which is to this day the basic reference in the tax policy debate in Portugal. A tax shock would consist of 4pp cuts in the corporate income tax and in the firms social security contribution rates, and a 5pp reduction in the highest personal income tax rate. These cuts would be financed by combating tax evasion, curbing wasteful public expenditure and, if necessary, by increasing the VAT rate by up to 2pp. Using a dynamic general equilibrium model to evaluate the effects of this tax shock, we find that the long-term GDP gains would be between 0.72% and 2.91% while the effects on lifetime private welfare would range between -0.99% and 0.9%. The efficiency of this tax reform package depends critically on the way the tax cuts are financed to ensure deficit neutrality. Because investment is subject to adjustment costs, to alleviate the long-run trade-off between GDP and welfare, tax policy changes must induce a significant increase in net labor income.Received: July 2001, Accepted: March 2002, JEL Classification:
C68, D58, E62, H21, H30Correspondence to: Alfredo M. PereiraA previous version of this paper was presented at the Society of Computational Economics and SPiE conferences. Thanks are due to Fernando Chau, Emanuel Santos, and two anonymous referees for very insightful comments and suggestions. The views in this article are of the authors alone and do not reflect the position of the Portuguese Ministry of Finance. 相似文献
439.
Pedro Nueno 《R&D Management》1999,29(4):319-322
Every time we talk about alliances it is important to clarify what are we talking about. Obviously an acquisition is not an alliance. A McDonalds franchise is not an alliance. A contract to supply tyres for the new VW Beetle is not an alliance. We consider alliances to be other types of agreements between companies, affecting parts of their operations on a permanent or temporary basis, different from the conventional customer/supplier relationships, generally involving sharing resources in some way, while not preventing competition. We will refer in this presentation to alliances as situations where the partners do not individually have the necessary resources to accomplish whatever is their objective and then, they decide to combine their efforts sharing some of their resources. For example, if six airlines, including United and Lufthansa form the so-called Star Alliance, or if Coca-Cola and Nestle decide to get together to produce, sell and distribute Nestea, these are alliances. However, if General Mills decides to distribute its breakfast cereal in China through Nestle or Jaguar and Louis Vuitton decide to sponsor together a golf tournament, these are a conventional distribution agreement, and a conventional joint promotion. If Philips and Sony agreed in some way on the standards for the minidisk, or the high definition TV, things that I do not imply, I am not sure we could call this an alliance, I would call it just a non-competing agreement. Perhaps with a lot of sense, but, at the end, a non-competing agreement. 相似文献
440.
Philanthropic giving among leaders is often assumed to be an expression of ethical leadership in both academic and media discourses; however, this assumption can overlook the ways in which philanthropy produces and is underpinned by inequality. In order to extend current understandings of ethical leadership, this study employs a critical discourse analytic approach to examine how the link between philanthropy and ethical forms of leadership is verbally and visually constructed in the media. Based on the analysis, the article demonstrates how the construction of Australian philanthropists as ethical leaders is achieved through their representation via three paradoxical identities: Aristocratic Battlers; Caring Controllers; and Publicity-Shy Celebrities. These discourses are mediated by Australian cultural norms and serve to conceal yet ultimately reinforce social and economic inequality. The article proposes that a critical discursive approach to understanding leadership ethics can help to explore the hidden or adverse effects of ostensibly ethical practices. 相似文献