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181.
182.
Alan B. Thomas Huda Al-Maskati 《International Journal of Human Resource Management》2013,24(4):519-538
This paper examines the uses of humour among participants in five bank training programmes in the UK. These programmes, run by the banks themselves, were studied using ethnographic methods and the observations reported here are based upon extensive field notes. The paper examines the ways in which participants deployed humour during these learning events and the role humour played in the management of their relations with their fellow learners and the course instructors. The course instructors' use of humour is also examined. It is argued that humour played a far from trivial role in the programmes studied. On the contrary, humour was vital to their maintenance as viable organizational practices. In conclusion it is suggested that the more systematic study of humour could make an important contribution to the understanding of the social realities of corporate training programmes. 相似文献
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184.
Alan Tomlinson 《Leisure Studies》2013,32(2):97-106
After discussing some of the responses to the 1988 LSA International Conference, particularly the theory-practice or academic-practitioner relation, this paper goes on to explore the roots of leisure studies and the sociology of leisure in Britain, and to account for the impact of cultural studies upon the study of leisure. It is argued that the critical dimension to cultural studies could restore to the study of leisure some of the major concerns of classical social and cultural theory. The 1985 talk was published, with the same title, in Ernst Meijer (Ed.), Everyday Life, Leisure and Culture (English Edition, undated), Dutch Centre for Leisure Studies, Tilburg University, Postbox 90153, 500 Le Tilburg, The Netherlands. 相似文献
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Previous work has identified that IPOs underperform a market index, and the purpose of this paper is to examine the robustness of this finding. We re‐examine the evidence on the long‐term returns of IPOs in the UK using a new data set of firms over the period 1985–92, in which we compare abnormal performance based on a number of alternative methods including a calendar‐time approach. We find that, using an event‐time framework, there are substantial negative abnormal returns to an IPO after the first 3 years irrespective of the benchmark used. However, over the 5 years after an IPO, abnormal returns exhibit less dramatic underperformance, and the conclusion on negative abnormal returns depends on the benchmark applied. Further if these returns are measured in calendar time, we find that the (statistical) significance of underperformance is even less marked. 相似文献
187.
Alan G Isemonger 《Development Southern Africa》2000,17(1):53-63
This article uses recently released data to analyse the nature of trade between South Africa and the world. Two variations of the Grubel-Lloyd index are calculated, and they reveal that South Africa has predictably low levels of intra-industry trade among the primary product chapters, as well as low overall levels of intra-industry trade. It is only in certain manufacturing chapters (eg clothing and textiles) that the level of intra-industry trade is generally higher. There is, however, a very definite upward trend in the overall level of intra-industry trade manifested at all levels. 相似文献
188.
In this paper we assess the effectiveness of the Market Promotion Program (MPP) in increasing U.S. exports and benefitting
U.S. agricultural producers and food processors. Export shipments are linked to producer welfare using Kohli's (1978) profit
maximization (GNP function) approach to modeling international trade. Using estimated profit functions in conjunction with
a synthetic export demand function for processed agricultural products, we compute changes in farm and food processing sector
profits that result from alternative own-price and advertising elasticities of export demand with and without the MPP subsidy.
This approach allows us to investigate aggregate welfare effects of nonprice promotion without requiring the difficult task
of estimating the export demand effects of market promotion activities for numerous commodities and importing countries.
First version received: April 1999/Final version received: June 2000 相似文献
189.
When appraisers or investment bankers value privately held companies by making comparisons to otherwise similar public companies, they typically apply a discount. Most practitioners attribute this discount mainly to the relative illiquidity of private companies; and, for this reason, they value private companies based on empirical studies designed to measure illiquidity discounts. But this assumption and the valuations based upon it are likely to be unreliable because private companies are valued differently than public companies owing to a variety of other, more "fundamental" factors that have caused the firm to stay private rather than choosing to list on an exchange.
This article presents an alternative framework to estimate the discount for private companies that computes four separate valuation multiples for a set of private transactions and a comparable set of public transactions. After comparing these four sets of multiples for both domestic and foreign firms, the authors reach the following conclusions:
This article presents an alternative framework to estimate the discount for private companies that computes four separate valuation multiples for a set of private transactions and a comparable set of public transactions. After comparing these four sets of multiples for both domestic and foreign firms, the authors reach the following conclusions:
- ▪
Domestic private companies are acquired at an average 20–30% discount relative to similar public companies when using earnings (more precisely, EBIT and EBITDA) multiples as the basis for valuing the transactions. The average discount measured using price- to-book value multiples are somewhat lower, and there are no significant differences between the revenue multiples of acquired private and public companies.
190.