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71.
In spite of the great U‐turn that saw income inequality rise in Western countries in the 1980s, happiness inequality has fallen in countries that have experienced income growth (but not in those that did not). Modern growth has reduced the share of both the “very unhappy” and the “perfectly happy.” Lower happiness inequality is found both between and within countries, and between and within individuals. Our cross‐country regression results suggest that the extension of various public goods helps to explain this greater happiness homogeneity. This new stylized fact arguably comes as a bonus to the Easterlin paradox, offering a somewhat brighter perspective for developing countries. 相似文献
72.
This article contributes to the economic literature on pure and impure public goods by considering two alternatives for contributing to the public good climate protection: offsetting carbon emissions from conventional consumption or paying higher prices for climate-friendly products. We empirically examine a wide range of motives and their impact on individuals’ choice in favour of these two alternatives relying on data from representative international surveys. Our results indicate that environmental awareness, warm glow motives and the desire to set a good example have the most robust effects on both climate protection activities in Germany and the United States. However, some motives differ considerably between both alternatives and the two countries. A green identity enhances the willingness to pay a price premium for climate-friendly goods or services in Germany, while social norms seem to be of much higher relevance in the United States. Our results further suggest that the choice of climate protection activities, especially of carbon offsetting, entails a high degree of uncertainty. 相似文献
73.
Firms' expectations regarding their ability to enter new markets and to develop new products, and concerning the foreign competition
they will face in future, are strongly affected by the introduction of the euro. The following article analyzes these expectations
using panel data taken from a quarterly business survey in the service sector.
Helpful comments from our colleagues Friedrich Heinemann, Georg Licht and Herbert S. Buscher on earlier drafts of this paper
are gratefully acknowledged. We are also indebted to Enrico Steeb and Rolf Kempkes for their helping hand in setting up the
data set and to Christina Kaiser for research assistence. We also wish to thank Semka Thorvaldsen for proof-reading. 相似文献
74.
The goal of this paper is to identify farmers’ future in terms of the pesticide management of potato growing farmers in Vereda la Hoya (Boyacá, Colombia).To achieve this goal we applied the Future-Structured Mental Model Approach (Future-SMMA) and interviewed 10 farmers concerning their future perspectives and expectations to derive their future visions. Subsequently, 10 experts were interviewed about the feasibility and the consequences of farmers’ future visions.Applying the Future-SMMA, we analyzed farmers’ future visions and found that farmers take account of social and environmental threats and that their visions are optimistic. In addition we compared farmers’ and experts’ perceptions of external constraints on farmers’ future and discovered that the future visions of farmers and experts were inconsistent. Finally, we determined how farmers’ livelihood assets and self-perception influence the formation of farmers’ future visions and found that the more a person was able to differentiate his livelihood assets the more differentiated were the future visions of that person.In discussing our findings, we deduce that the inconsistency of future visions found is due to diverging attitudes towards future scenarios and differing opinions about who should take responsibility for the knowledge management of farmers. 相似文献
75.
76.
Claudia P. Lopes Antonio M. Cerqueira Elisio Brandao 《现代会计与审计》2010,6(5):22-36,45
In this study the authors analyse the possible effect of firms' economic conditions and financial performance on accounting quality. Bradshaw, et al. (2004), Gelos & WEI (2005) stated that financial reporting quality is fundamental for investors and it affects international capital movements. Following Schipper & Vicent (2003), the authors estimated accounting quality by abnormal accruals and earnings persistence. The authors' contribution consists of investigating a huge number of firms from 17 European countries using unbalanced panel data. The authors found evidence that economic conditions affect accounting quality: big firms and those with high current earnings exhibit better financial information. These results are robust because they do not depend on the accounting quality proxy, even when the authors estimated regression with economical and financial factors alone or together. Financial performance does not seem to affect accounting quality. However, this relation is not linear because in high leveraged firms, the capital structure becomes determinant. 相似文献
77.
The paper aims to provide a systematic overview of the barriers and enablers that contribute to the success or failure of collaborative workplaces initiatives aimed at fostering innovation in service companies. The study is based on semi-structured interviews with innovation managers, human resource managers and facility department executives from a sample of multi-national service companies. Its primary focus is on the workplace initiatives carried out in their Spanish subsidiaries. The paper contributes to the extant research by identifying a conceptual model for collaborative workplaces and by providing a systematic overview of the related barriers and enablers. From the interviews, these factors were organized within a framework usable by practitioners for analysis. This paper is of interest to companies that aim to design collaborative workplace strategies to justify associated investments. It can also provide their managers with guidelines to lead the company in the transition toward new ways of working based on higher employee collaboration and flexibility. 相似文献
78.
The United States National Preparedness System has evolved significantly in the recent past. These changes have affected the system structures and goals for disaster response. At the same time, actors such as private businesses have become increasingly involved in disaster efforts. In this paper, we begin to fill the gap in the cross-sector literature regarding interactions that have systemic impacts by investigating how the simultaneous processes of systemic change and intensifying cross-sector interaction worked and interacted in the context of the preparedness system. We examine these inter-linkages through a qualitative study in the setting of Hurricane Sandy. Drawing from systems theory, we develop a grounded model that provides an explanation for the system change and highlights how cross-sector interaction relates to the changes observed in the system. 相似文献
79.
In the past decades, profession(al)s have increasingly been called to account. Several authors have reported that this increased public professional accountability, in the form of showing that professional conduct meets predefined standards or rules, has had severe negative consequences for professionals, their clients and society, and call for ‘intelligent’ forms of accountability; forms of accountability that may inform a wider public about professional conduct but do not harm it. In this paper, we propose a form of ‘intelligent’ public professional accountability. Taking Freidson’s (Professionalism. The third logic, Polity Press, Cambridge, 2001) notion of institutional ethics as a point of departure, we develop a form of accountability that seeks to account for the conditions required for professional conduct. The paper first discusses the current ‘dilemma of professional accountability,’ describes ‘ideal-type professional conduct’ and goes into the conditions it requires. Next, it shows what accounting for these conditions entails and that this form of accountability fits the criteria for intelligent accountability, as set by O’Neill (in: Morris and Vines (eds.) Capital failure: rebuilding trust in financial services, Oxford University Press, Oxford, 2014). 相似文献
80.
There is some concern that the unobserved preference heterogeneity in random utility maximization theory-based discrete choice experiment modelling is an important source of error variability. The randomness in utility is often interpreted as interpersonal preference heterogeneity but it can also be intrapersonal random variation in preferences. We compare utility maximization and regret minimization-based choice models’ sensitivity to individual heterogeneity, examine differences between two consecrated models and validate with empirical illustrations. We use frequency of category (public, semi-private, and private) of bed chosen from Swiss cross-sectional datasets (2007–2012) to compare two approaches – utility maximization and regret minimization by applying multinomial logit (MNL) models in regard to the variances in utility (regret) function, goodness-of-fit and predicted marginal effects (pseudo-elasticity) of additional payment. We find parameters with the same sign and estimates with almost same order of magnitude in both the approaches. The statistical significance of attribute effects is consistent in all variants of utility -based MNL models while effects of different attributes are significant only in heteroskedastic extreme value (HEV) variant of regret-based MNL models. This empirical illustration suggests that HEV variant of regret-based models perform better in capturing attribute effects in choice behaviour. 相似文献