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71.
Mário Lino Barata Raposo João J. Matos Ferreira Arminda M. Finisterra do Paço Ricardo J. A. Gouveia Rodrigues 《The International Entrepreneurship and Management Journal》2008,4(4):485-504
The identification of the entrepreneurs’ characteristics and the knowledge of the entrepreneurial profile of university students
have been assuming a growing importance in the development of educational programs directed towards the entrepreneurship and
start-up processes. This study aims to identify the factors that most contribute for the intention to start up a business.
The research also tries to identify the profile of a potential entrepreneur student concerning several characteristics: personal
attributes, family, demographic variables and motivations. Research findings include the idea that entrepreneurship education
is the most relevant factor in what concerns the propensity to business creation. On the other side, personal characteristics
have an important role in shaping motivation to start-up a business and perceived hurdles have a negative impact in the intention
to start-up. The results may be relevant when developing an adequate educational program directed to the entrepreneurship
education and start-up processes. 相似文献
72.
Ademar Schmitz David Urbano Gertrudes Aparecida Dandolini João Artur de Souza Maribel Guerrero 《The International Entrepreneurship and Management Journal》2017,13(2):369-395
In the knowledge society, universities have assumed new missions and relations in order to contribute to economic and social development, while preserving their own sustainability. This article aims to explore scientific literature on innovation and entrepreneurship in the academic setting, describing how the field is organized, main terms and definitions, theoretical frameworks, and empirical models, in order to direct future research. A systematic literature review was conducted, in which articles indexed at Web of Science were initially submitted to a bibliometric analysis. Then, the content of a set of articles best fitting the objectives of the study was analyzed. Bibliometric analysis shows an increasing literature, with publications over more than 40 years. There are studies from many disciplines, with those in business and economics prevailing, mainly related to management and originating from the USA and Europe. Content analysis shows a fragmented literature, with definitions not showing a clear relationship between innovation and entrepreneurship, or their use within universities in coherence with their traditional definitions. Both theoretical frameworks and empirical models are very heterogeneous, but four groups of studies were identified based on their theoretical frameworks, and also based on their empirical models. With only a few exceptions, empirical models do not share many components and variables, and there are no clear boundaries between the different models. Despite the increasing literature, it is still fragmented and undertheorized, requiring more systematic and holistic studies, considering both the economic and the social aspects of innovation and entrepreneurship within universities. 相似文献
73.
Alcindo Mendes Rogério João Lunkes Leonardo Flach Silvana Dalmutt Kruger 《Contaduría y Administración》2017,62(1):207-221
The study aimed to analyze the employee's perception of the remuneration systems in two major hospitals in Brazil, one managed by the government and the other by private investors. The sample considered 109 respondents, out of which 54 were from the private hospital and 55 from the public hospital. After data collection on the sample population, perception of remuneration was associated with occupation, gender, age and experience, as suggested by the Upper Echelons Theory. The results show that remuneration is viewed as an instrument of control and behavior or a learning-inducing mechanism; however, the perceptions of employees working in the health area and administrative area were different. These findings show that the influence of fixed pay is different not only for the employees of both areas, but also in relation to the public and private hospital management. It was found that gender is not a determinant factor of behavior and that there were no differences between younger and older employees as well as between more experienced and less experienced employees with respect to the effect of remuneration on behavior. There were no differences in relation to the type of hospital either. In general, the results emphasize the importance of remuneration as an instrument of control and management, either in the context of public or private organizations. 相似文献
74.
75.
João Vareda 《Southern economic journal》2016,82(4):1311-1326
We show, using a Hotelling (1929) model with Laffont and Tirole (1986) firms, that under duopoly, the information asymmetry caused by the separation of ownership and control has two effects on owners’ incentives to induce effort. Information asymmetry raises the marginal cost of inducing effort, which decreases efforts and increases prices. Since all firms’ prices increase, this leads to a change in the expected demand of each firm, and thus in the marginal benefit of inducing effort, which may amplify or mitigate the initial impact. As a consequence, information asymmetry may induce some firms to increase efforts and lower prices. More surprisingly, it may increase both ex post and ex ante social welfare. 相似文献
76.
João J. M. Ferreira Cristina I. Fernandes Mário L. Raposo Roy Thurik João R. Faria 《The International Entrepreneurship and Management Journal》2016,12(4):985-1006
In this paper we analyse whether entrepreneur location decisions differ across industries and identify the factors determining the choice of location between rural and urban environments. Firm location is based on a new taxonomy developed over the influential three dimensions of Hayter’s (1997) approach. The paper uses data from sample of one thousand Portuguese firms. We present a stylized theoretical model to determine how these new five dimensions influence firm’s location and test the model through a logistic regression. Our results show that that the location decisions depend on the sector of activity, type of area (urban vs. rural) and the characteristics of the entrepreneur. We find that companies engaged in knowledge intensive business services prefer to locate in urban areas. From an institutional point of view, firms prefer to locate in rural areas. 相似文献
77.
The purpose of audit market reforms since 2001 is to restore public confidence in the institution of auditing based on two considerations: (1) ensuring audit quality; and (2) controlling the ‘adverse effect of competition’ in audit supply. Market reforms for audit quality are delivered through a package of prescribed actions motivated by an analytical relationship between audit quality and its possible determinants: (1) limiting audit tenure through a combination of mandatory firm rotation, partner rotation and re‐tendering; (2) limiting provision of non‐audit services (NAS) by the incumbent auditor; and (3) joint auditing and empowering the audit committee to enhance audit quality. This paper examines the competing independence hypothesis and expertise hypothesis that produce ambiguous theoretical relationships for audit quality–audit tenure and the independence‐provision of NAS. We then review whether the empirical literature resolves these conundrums. We also review the usefulness of joint auditing and empowering the audit committee to improve audit quality in the context of audit market reform. 相似文献
78.
Given the sheer complexity of effectively managing the web of potential stakeholders in any tourism development it is argued that for the future of Caribbean cruise tourism, the task is compounded by several key issues that warrant discussion. These include the economic dependency of the Caribbean region on tourism, the inequity of power relations between the various stakeholder groups and the lack of proven collaboration within this fragmented region of culturally diverse islands. This paper addresses these issues, discussing the importance of collaboration and planning for development, highlighting the disparate needs of the different stakeholders involved and drawing attention to the continuing paradox between maximising the opportunities presented by Caribbean cruise tourism whilst effectively managing its sustained development. Copyright © 2004 John Wiley &Sons, Ltd. 相似文献
79.
Social networking sites (SNS) have challenged ethical issues about users’ information security and privacy. SNS users are concerned about their privacy and need to control the information they share and its use. This paper examines the security of SNS by taking a look at the influence of users’ perceived control of information over their information-sharing behaviors. Employing an empirical study, this paper demonstrates the importance of perceived control in SNS users’ information-sharing behaviors. Specifically, perceived control has been found to be negatively related to perceived privacy risk and attitude toward information sharing, which in turn has an impact on their information-sharing behaviors. In addition, gender has been shown to be an important factor that moderates the influences of both perceived control and perceived privacy risk on SNS users’ attitudes toward information sharing. Theoretical and practical implications are discussed. 相似文献
80.
We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in taxpayer discussions. The model comprises several main actors (tax laws, tax authority, tax practitioners, and the taxpayer’s social network) and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research (e.g. audits, penalties, etc.), and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally. 相似文献