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961.
The controversy around fixed-term contracts centres around the conflict between the employer’s need for flexibility and the employee’s need for security. The authors propose flexible contributions for employers to the public unemployment insurance system to balance both interests. The employers’ contributions for their temporary staff would increase while the contributions for their permanent staff would in turn decrease slightly. The authors calculate four versions. With regards to the total sum of contributions, the first version holds the contributions received constant while the second version leads to a reduction. They then repeat these two calculations for fixed-term contracts without substantive grounds. The flexibility premium takes into account the higher unemployment risk of employees with fixed-term contracts and establishes monetary incentives for employers to hire employees with permanent contracts. 相似文献
962.
The reorientations of energy policy, and in particular the promotion of renewables, have changed the market conditions for energy companies significantly. Over recent years, the resulting challenges put the energy companies’ financial ratios under severe stress. As the need to invest remains urgent, energy firms seek to broaden and diversify their sources of funding. Against this backdrop, the article addresses an innovative form of securities-based debt financing for energy companies, which explicitly links the financing transaction to the investing of funds in renewable energy projects. Due to the early stage of development of so called green (project) bonds, an initial disambiguation is essential. Thereafter, current market processes, structures and rules are considered. Based hereupon, it is possible to discuss the new opportunities that green project bonds afford energy companies. 相似文献
963.
Hsing-Chau Tseng Chi-Hsiang Duan Hui-Lien Tung Hsiang-Jui Kung 《Journal of Business Ethics》2010,91(4):587-597
The main purpose of this study is to explore and map the intellectual structure of business ethics studies during 1997–2006
by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases.
In this article, co-citation analysis and social network analysis techniques are used to research intellectual structure of
the business ethics literature. We are able to identify the important publications and the influential scholars as well as
the correlations among these publications by analyzing citation and co-citation. Three factors emerged in this study are:
(1) ethical/unethical decision making, (2) corporate governance and firm performance, and (3) ethical principles and code
of conduct. 相似文献
964.
South Korean industrial conglomerates (chaebols) are discussed in the context of value-based management (VBM). Recent economics
and finance literature on the diversion of corporate resources from the firm to the controlling shareholders (tunneling),
for which chaebols are notoriously known, is discussed. Chaebols have engaged in empire building and expropriation of minority
shareholders, distorting the process of efficient resource allocation in South Korea, and became the root cause of the 1997
financial crisis. We argue that the 1997 crisis should be viewed as a consequence of chaebols’ systematic deviation from the
guiding principles of VBM. We use tunneling within chaebols as an example of the need to directly address prohibition of the
expropriation of minority shareholders as a primary postulate of VBM. We argue that VBM should require that the value generated
by the firm not be expropriated from minorities, or any stakeholders, by dominant shareholders. We also examine moral and
ethical considerations and present explanations as to why the unethical practice of tunneling has been tolerated by the South
Korean public. We show that public opinion on tunneling is changing and that the treatment of minority shareholders by chaebols’
controlling families is becoming increasingly unacceptable to South Koreans. 相似文献
965.
Peter Verhezen 《Journal of Business Ethics》2010,96(2):187-206
This article argues that attempting to overcome moral silence in organizations will require management to move beyond a compliance-oriented
organizational culture toward a culture based on integrity. Such cultural change is part of good corporate governance that
aims to steer an organization to enhance creativity and moral excellence, and thus organizational value. Governance mechanisms
can be either formal or informal. Formal codes and other internal formal regulations that emphasize compliance are necessary,
although informal mechanisms that are based on relationship-building are more likely to achieve moral excellence. Such a shift
can be viewed as a transformative strategy for overcoming the destructive side effects and business risks of the tendency
within corporate cultures to remain mute when faced with issues that violate personal or corporate values. Genuine dialogues
and appropriate ethical decision-making training can deepen the understanding and create a mindful awareness (of ethical values)
and induce trust that embrace both complying with rules and regulations, as well as inciting creative “ethical innovation”
with respect to human interaction in multinational companies. 相似文献
966.
967.
968.
Corporate social responsibility (CSR) and its action-oriented offspring Corporate Citizenship (CC) currently trigger an intensifying debate on ethics, role and behavior of companies within civil society. For companies, CSR raises the question of what may be the “good reason(s)” for acting responsible towards its members, customers or society. In order to answer this question, we face the debate on CSR and its strategic engagement drivers on the levels of corporate culture, social innovation, and civil society. In this article, we provide a conceptual framework based on the analytic distinction of legitimation and sensemaking. The conceptual framework developed in this article can serve as a basis to develop a company’s CSR strategy. It provides measures and instruments to make complex CSR processes more visible and manageable. 相似文献
969.
Christian Fieseler Christian P. Hoffmann Miriam Meckel 《Marketing Review St. Gallen》2010,27(5):22-26
Das Soziale Internet (Web 2.0) macht jeden potenziell zum Kommunikator — die Agenda-Setting-Funktion verlagert sich von den
Massenmedien zu den Teilnehmern Sozialer Netze. Damit sehen sich Unternehmen einer zunehmend vielf?ltigen, selbstbewussten
und kritischen ?ffentlichkeit gegenüber. Um Nachhaltigkeit glaubhaft zu kommunizieren, sollten Unternehmen sich daher als dialogbereiter Gespr?chspartner in Sozialen
Netzen etablieren. Der vorliegende Beitrag leitet aus aktuellen Beispielen vier Spielregeln für die CSR-Kommunikation im Web 2.0 ab. 相似文献
970.
This paper examines whether the pricing of risk is important for macroeconomic activity at the country level. We design a risk-adjusted yield spread and test its predictive content for economic activity on the periphery and the centre of Europe over the 1990–2012 period. This risk-adjusted bond yield spread is defined in a cross-country context and referred to as the GZ-type spread. Increases in the yield on corporate bonds issued in the countries on the periphery relative to the riskless yield (calculated using German zero-coupon term structure data) reflect increases in the risk premium that the financial market imposes on borrowers. The risk premium rises in all countries during European-wide recessions of the recent past, particularly those associated with the Global Financial and the Sovereign Debt Crisis. Our findings indicate further that this GZ-type spread acts as a reliable signal for imminent and near-term economic activity in countries where financial markets were shaken to their foundations during the Crisis period. For Germany, the GZ-spread has predictive content for industrial production but not for the unemployment rate. For GDP its predictive ability is confined to the EMU period. 相似文献