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61.
Professor Joan Ballantine Patricia McCourt Larres 《Accounting Education: An International Journal》2013,22(4-5):387-402
To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training. 相似文献
62.
In a previous essay (Sison and Fontrodona 2012), we defined the common good of the firm as collaborative work, insofar as it provides, first, an opportunity to develop knowledge, skills, virtues, and meaning (work as praxis), and second, inasmuch as it produces goods and services to satisfy society’s needs and wants (work as poiesis). We would now like to focus on the participatory aspect of this common good. To do so, we will have to identify the different members of the firm as a community, drawing from corporate citizenship literature and stakeholder theory. Afterward, we will explore both the manner and the intensity of these different members’ participation and its impact on the firm’s common good. 相似文献
63.
Kimberly C. Gleason Anita K. Pennathur Joan Wiggenhorn 《Journal of Economics and Finance》2014,38(2):269-286
Using a hand-collected dataset, we examine the acquisitions of 307 family owned targets for the period 1984–2000 to study the conflicting roles of entrenchment and alignment of interests in these firms. We find that bidders experience the strongest announcement market reaction at the medium levels of family ownership. However, bidder returns are negatively impacted when acquiring a public target family firm, even controlling for the percent owned by the family. We also find that overall firms that acquire family owned targets experience significant large negative returns in the long run. However, the long run results are also sensitive to the ownership structure of the family firm target with medium levels resulting in insignificant returns in the long run. 相似文献
64.
Joan Ramon Sanchis Palacio Domingo Ribeiro Soriano 《International Journal of Human Resource Management》2013,24(5):1219-1245
The aim of this study is to contrast the existence of a significant relation between good human resource practices and business results. The empirical analysis is applied to strategies implemented by Local Development and Employment Officers (LDEOs) with regard to the management of social integration and job placement programs within the context of Local Development in Spain for both the universalist and contingent perspectives of Human Resource Management. The novelty of this study lies in the impact local development programs are having on social integration and job placement, and, in particular, the effects of project management. 相似文献
65.
Joan Voight 《成功营销》2008,(2):146-148
SAN FRANCISCO Remember when citizen joumalism was a novel idea? Now, average people armed with video cameras, laptops and mobile phones routinely cover everything from flood and fires to violence on the streets of Myanmar. Combine this do-it-yourself movement with the idea that every thought and personal event is Facebook-worthy, and it makes sense that citizen marketing is the newest form of consumer activism-one looked at by marketers as a poten- tial holy grail. 相似文献
66.
In 2004, the United States Sentencing Commission amended the Federal Sentencing Guidelines to allow firms that create “effective compliance and ethics programs” to receive better treatment if prosecuted for fraud. Effective compliance and ethics, however, appear to be limited to activities focused on complying with the firms’ internal legal and ethical standards. We explored a potential connection between the firms’ external corporate social responsibility (CSR) behaviors and internal compliance: Is there an organizationally valid relationship between these two firm activities? That is, when organizations demonstrate CSR with behaviors external to the firm, such as employee volunteerism, are their employees more likely to demonstrate uncompromised legal and ethical compliance behavior internally? We collected data from 164 working professionals enrolled in a top-tier MBA program in the southeastern United States regarding their employer-sponsored volunteer activities and their intentions to comply in various organizational compliance vignettes. We found that employer-sponsored volunteerism is associated with uncompromised compliance choices in one of the three vignettes. This finding indicates preliminary support for further inquiry into the relationship within the firm between external CSR behaviors and policies regarding organizational compliance. Post hoc analyses suggest that employer-sponsored volunteerism is strongly associated with a positive organizational identity, but organizational identity is not associated with the significant compliance vignette. This evidence suggests that the underlying mechanism that connects external CSR behaviors and internal compliance intentions is complex and requires future study. 相似文献
67.
Joan Martín-Montaner Guadalupe Serrano-Domingo Francisco Requena-Silvente 《Small Business Economics》2018,51(3):735-755
This paper examines the immigrant’s decision to become self-employed. Personal characteristics and attitudes are crucial to this decision, but recent literature also highlights the importance of social networks as providers of information and financial support. To date, empirical research dealing with the network effect has considered self-employed migrants as a homogeneous group. In contrast, our paper examines the impact of the size and the composition of geographic concentration of co-nationals on the propensity to be self-employed among the foreign-born workers taking into account two possible choices: own-account workers and entrepreneurs. Using micro-level data of migrant workers in Spain over the period 2000–2009, the results show that networks affect positively the probability of becoming self-employed. However, they do not affect the likelihood of becoming an entrepreneur, which is determined by individual characteristics such as education and number of years of residence. Thus, our results suggest policies that enable immigrant assimilation can play a significant role in generating entrepreneurial activity. 相似文献
68.
69.
Joan OConnell 《Journal of Macroeconomics》1985,7(1):115-119
Neo-Keynesian distribution theory is considered under the assumption that corporations retain part of their earnings in order to finance investment. Results concerning the rate of profit and the reciprocal of the capital-output ratio are derived. These are then compared with the original Pasinetti and the Meade and Samuelson-Modigliani Dual theorems. 相似文献
70.