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11.
Organizations have long struggled to find ways to reduce the occurrence of unethical behaviors by employees. Unfortunately,
time theft, a common and costly form of ethical misconduct at work, has been understudied by ethics researchers. In order
to remedy this gap in the literature, we used the theory of planned behavior (TPB) to investigate the antecedents of time
theft, which includes behaviors such as arriving later to or leaving earlier from work than scheduled, taking additional or
longer breaks than is acceptable, and on-the-job daydreaming. We surveyed 135 employed undergraduate business students regarding
the TPB variables at Time 1. Two months later, participants reported the frequency they engaged in time theft since Time 1.
Results indicate that behavioral, normative, and control beliefs significantly predicted attitudes, subjective norms, and
perceived behavioral control, respectively. Attitudes, subjective norms, and perceived behavioral control, in turn, were significantly
related to time theft intentions, which predicted later enactment of time theft. Thus, employers can decrease time theft by
primarily focusing on altering employees’ attitudes toward time theft, followed by reducing social pressures to engage in
it, and lastly, by implementing organizational practices that make it difficult to commit time theft. 相似文献
12.
When evaluating mutually exclusive projects of unequal lives and with differing risk, standard approaches such as the constant chain of replacement, lowest common multiple and equivalent annual value techniques are usually applied. In using these techniques to rank projects, a critical issue is the manner in which uncertainty in the cashflows is resolved through time. We explore the applicability of net present value techniques to the problem of valuing assets with unequal lives, emphasising the use of equivalent annual value and lowest common multiple methods, and the correct choice of discount rate. Our results have direct application to practical capital budgeting problems such as choosing the optimum lifespan for a single asset, choosing between assets with different lifespans, and deciding whether to "run an asset for another year". 相似文献
13.
Steven M. Cassidy Robert A. Marshall Christine Hollman 《Risk Management & Insurance Review》1998,2(1):89-96
Abstract: The authors discuss the hiring patterns of some insurers and examine why insurers do not always seek out students with risk management and insurance backgrounds. The authors suggest that it is important for universities and insurers to work more closely so that students coming out of college insurance programs are well prepared to work in the insurance industry. 相似文献
14.
James F Devlin Christine T Ennew Harjit S Sekhon Sanjit K Roy 《Journal of Financial Services Marketing》2015,20(4):234-245
Fostering and maintaining high levels of trust in the financial services sector is seen as crucial because of the characteristics of many financial service and in order to promote consumer engagement in the sector. In this article, we report evidence from a body of work and other commentary to provide an insight into trends in consumer trust in the sector as a whole, in comparison with other organisations and how different types of financial services provider have performed relative to each other. We show that the financial services sector as a whole is trusted more than some comparator institutions, and that aggregate levels of trust in the sector have fluctuated a relatively small amount subsequent to the financial crisis. However, important differences between provider types are apparent and these differences have become more profound in the recent past. We provide suggestions as to how trust in the sector may be improved and provider an analysis of current initiatives to improve trust levels in the sector in general and in banking in particular. 相似文献
15.
In a perfect capital market firms are indifferent to either dividends or repurchases as payout mechanisms, suggesting that the two payout methods should be perfect substitutes. Empirical research at the single country level, as well as cross country studies, provide evidence that dividends and repurchases act as substitutes (the dividend substitution hypothesis), and that the tax treatment of dividends versus capital gains affects this relation. Australia, which operates under a full dividend imputation system, has two types of repurchases: on‐ and off‐market. On‐market repurchases are taxed as capital gains while off‐market repurchases comprise a large dividend component carrying valuable tax credits. Australia thus provides a natural setting to investigate how the tax treatment of proceeds affects the dividend substitution hypothesis. Dividend substitution is found to exist for on‐market repurchases but not for off‐market repurchases, thus providing further support for the idea that the tax treatment of proceeds affects the substitutability of repurchases and dividends. 相似文献
16.
Maneka Jayasinghe Shyama Ratnasiri Christine Smith Andreas Chai 《Applied economics》2018,50(16):1777-1789
While it is well known that new technologies enhance consumer welfare, the manner in which these technologies impact the ability to realize economies of scale in consumption is not well understood. We use Sri Lankan household data to examine how the adoption of new technologies by households positively impacts their ability to achieve household economies of scale. This suggests that new technologies not only deliver a greater variety of consumption goods to consumers, but they may also play an important role in enabling large households to escape poverty by lowering the per-capita costs of maintaining a given standard of living. Given the importance of consumption economies of scale in the measurement of poverty, this study provides some insights on the extent to which the number of poor households changes when food consumption scale economies due to technology adoption in the domestic sphere are incorporated. 相似文献
17.
Herausforderndes Verhalten bei Demenz - Wenn Aggression, erh?hter Bewegungsdrang, starke Orientierungsprobleme, Selbst- und
Fremdgef?hrdung oder andere „herausfordernde“ Verhaltensweisen auftreten, wird die Pflege und Begleitung von Demenzkranken
als Belastung erlebt. Doch Pflegende stehen dem Problem nicht hilflos gegenüber. Eine interdisziplin?re Expertengruppe gibt
mit ihren Empfehlungen ein Handlungsgerüst. 相似文献
18.
In most OECD countries, the wage gap between men and women has narrowed during the past two decades. Developments of the last
20 years, e.g., increased labour market attachment of women or the introduction of equal pay laws, may have reduced the gender
wage gap. We investigate the extent, persistence, and socio-economic determinants of the gender wage gap in Austria, for the
years 1983 and 1997. Using wage decomposition techniques, we find that the average gender wage gap was almost as high in 1997
as it was in 1983. Not accounting for differences, the gender wage gap dropped from 25.5 to 23.3% of men’s wages. Taking observable
differences between men and women into account, we estimate that the mean gender wage gap that cannot be explained, i.e.,
discrimination against women, dropped from 17 to 14% of men’s wages. A decomposition of the gender wage gap over time indicates
that both returns to human capital and less discrimination were responsible for the narrowing of the gender wage gap.
相似文献
Christine ZulehnerEmail: |
19.
We examine the effect of a federally-funded local infrastructure spending program on local unemployment rates. To address the likely funding endogeneity problem, we exploit variation in spending due to pork-barreling, and find that higher government expenditure on roads substantially reduces local unemployment. 相似文献
20.
Who produces for whom in the world economy? 总被引:2,自引:0,他引:2
Guillaume Daudin Christine Rifflart Danielle Schweisguth 《The Canadian journal of economics》2011,44(4):1403-1437
Abstract For two decades, the share of trade in inputs, also called vertical trade, has been dramatically increasing. In reallocating trade flows to their original input‐producing industries and countries, this paper suggests a new measure of international trade: ‘value‐added trade’ and makes it possible to answer the question ‘who produces for whom?’ In 2004, 27% of international trade was vertical trade. The industrial and geographic patterns of value‐added trade are very different from those of standard trade. Value‐added trade is relatively less important in regional trade but the difference is not more important for Asia than for America. 相似文献