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81.
In an analysis of deviance and social classes, an original methodology is used as a means of progress in the theoretical domain, which seeks a resolution of the now traditional consensus vs. conflict debate by introducing two hitherto ignored aspects: (1) this debate cannot be clarified by reference to norms or values that are abstractly described, but only in relation to the legitimacy of the intervention of a particular social institution as the result of a particular problematic behavior; and (2) the comprehension of these phenomena and their social interpretation necessitates an understanding of their meaning and of the ideological configurations that are the framework in which these judgements of institutional legitimacy are made. Indeed, this second aspect constitutes the working hypothesis of the analysis, using multiple-choice questionnaire data (N=804) concerning the social representation of deviance which are analyzed by an original method of hierarchically ascending classification analysis, called cross-classification. This method, which crosses an automatic classification analysis of the individuals with a similar analysis of the variables, produces significant nodes within the data that determine and describe the five archetypes of social representation of deviance. These significant nodes or archetypes are then analyzed further with the application of a factorial correspondence analysis. 相似文献
82.
Abstract Generally, the return of premiums without interest or with simple interest is provided for. It might, however, be worth while to notice that less complicated formulre are needed for the return of premiums with compound interest. 相似文献
83.
We provide sufficient conditions for the first-order approach in the principal-agent problem when the agent’s utility has the nonseparable form u(y−c(a)) where y is the contractual payoff and c(a) is the money cost of effort. We first consider a decision-maker facing prospects which cost c(a) and with distributions of returns y that depend on a. The decision problem is shown to be concave if the primitive of the cdf of returns is jointly convex in a and y, a condition we call Concavity of the Cumulative Quantile (CCQ) and which is satisfied by many common distributions. Next we apply CCQ to the distribution of outcomes (or their likelihood-ratio transforms) in the principal-agent problem and derive restrictions on the utility function that validate the first-order approach. We also discuss another condition, log-convexity of the distribution, and show that it allows binding limited liability constraints, which CCQ does not. 相似文献
84.
Jocelyn Raude Claude Fischler Michel Setbon Antoine Flahault 《Journal of Risk Research》2013,16(7-8):663-678
Social studies of risk repeatedly have found substantial divergences in the way that experts/scientists and members of the general public appraise risks associated with health and environmental hazards. However, empirical evidence for these differences remains controversial. A recent review of literature suggests in particular that divergences between experts and lay people may potentially result from confounding socio‐demographic factors. The purpose of the present article is to investigate and to compare how medical scientists and members of the general population reacted to BSE (“mad cow disease”) in France. A sample of 401 scientists belonging to the French Institute of Health and Medical Research (INSERM) and a representative sample of 902 French citizens were asked about their cognitive, affective and behavioural responses to BSE. Results show that non‐scientists tended to express much more concern about BSE‐related risk than scientists, even when socio‐demographic variables were controlled. However, (1) no significant differences were found between these two groups concerning subjective epidemiological predictions, and (2) scientists manifested greater avoidance of beef or beef by‐products avoidance following the BSE epidemic than lay respondents did. The implications of these paradoxical results are discussed. 相似文献
85.
Causality Between Corporate Social Performance and Financial Performance: Evidence from Canadian Firms 总被引:1,自引:0,他引:1
This study assesses the causal relationship between corporate social performance (CSP) and financial performance (FP). We
perform our empirical analyses on a sample of 179 publicly held Canadian firms and use the measures of CSP provided by Canadian
Social Investment Database for the years 2004 and 2005. Using the “Granger causality” approach, we find no significant relationship
between a composite measure of a firm’s CSP and FP, except for market returns. However, using individual measures of CSP,
we find a robust significant negative impact of the environmental dimension of CSP and three measures of FP, namely return
on assets, return on equity, and market returns. This latter finding is consistent, at least in the short run, with the trade-off
hypothesis and, in part, with the negative synergy hypothesis which states that socially responsible firms experience lower
profits and reduced shareholder wealth, which in turn limits the socially responsible investments. 相似文献
86.
This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284,
1991) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business
ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings
management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR),
a leading provider of social and governance research for institutional investors. This DM score is part of an index developed
by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation
between corporate DM development and financial reporting quality is found while controlling for other factors known in the
literatures on governance and accounting choices to affect earnings quality. Despite some caveats presented in conclusion,
this study contributes to the ethics, governance, and financial reporting literatures by studying the dynamics between governance
and ethics in the prevention of EM. 相似文献
87.
Giorgio Coricelli Mateus Joffily Claude Montmarquette Marie Claire Villeval 《Experimental Economics》2010,13(2):226-247
The economics-of-crime approach usually ignores the emotional cost and benefit of cheating. In this paper, we investigate
the relationships between emotions, deception, and rational decision-making by means of an experiment on tax evasion. Emotions
are measured by skin conductance responses and self-reports. We show that the intensity of anticipated and anticipatory emotions
before reporting income positively correlates with both the decision to cheat and the proportion of evaded income. The experienced
emotional arousal after an audit increases with the monetary sanctions and the arousal is even stronger when the evader’s
picture is publicly displayed. We also find that the risk of a public exposure of deception deters evasion whereas the amount
of fines encourages evasion. These results suggest that an audit policy that strengthens the emotional dimension of cheating
favors compliance. 相似文献
88.
We incorporate the concept of evidentiary standard to the analysis of the negligence rule under liability insurance and court errors. When the postaccident evidence is privately contractible and not too noisy, efficiency is achieved by both strict liability and a negligence rule with appropriate due care and evidentiary standards. When the evidence is not directly contractible, trial outcomes represent useful contractible information for the risk‐incentives tradeoff in the liability insurance policy. Strict liability is then inefficient and dominated by the negligence rule. The negligence rule can itself be improved upon by decoupling damages from the harm suffered by the victim. 相似文献
89.
The theory behind two copy testing techniques—the cloze procedure and the cognitive complexity text—is reviewed; and three hypotheses are developed for testing. These two techniques work especially well when used together as they provide a way to match message properties with the audience's abilities. In a discriminant analysis setting, support is found for all three hypotheses, and a substantial portion of the variance in the criterion variable—advertising recall—is taken into account. The results of predictions to a validation sample are also encouraging. 相似文献
90.
Governments use a range of instruments to influence television content. The paper finds that under plausible conditions, content
measures ostensibly designed to increase the production of certain programs may, paradoxically, reduce the size of the audience
watching them. As well, quotas seemingly intended to boost the audience of certain programs, may in fact reduce their production
and lower the number of viewers of these programs.
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