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101.
Linde K.J. Van Bets Machiel A.J. Lamers Jan P.M. van Tatenhove 《Journal of Sustainable Tourism》2017,25(11):1583-1599
Collective self-governance is gaining attention in the literature for maintaining the quality of key attractions and promoting sustainable tourism. The long-term success of collective self-governance is dependent on both its internal organization and its embeddedness in external state and non-state regulations. This paper presents the marine community concept, consisting of a policy and a user community, as a framework for investigating the internal and external dynamics of collective self-governance and its ability to steer toward sustainable cruise tourism. As methodology, a case study design was chosen which was primarily studied by means of interviews with a spectrum of relevant actors concerning expedition cruise tourism at Svalbard. By applying the marine community to Svalbard expedition cruise tourism governance, we draw the following conclusions: (1) collective self-governance complements governmental regulation through access to knowledge, conflict resolution and rule-compliance based on disclosure, traceability and trust; (2) collective self-governance's increasing role in the policy community alienates the expedition crew from the user community; and (3) informational overflow by co-existence of collective self-governance and state-governance challenges sustainable cruise tourism. Collective self-governance would, therefore, benefit from reflection, especially regarding the role of the user community that functions as an intermediary between state and self-governance regulations. 相似文献
102.
Alexander Boer Tom Van Engers 《International Journal of Intelligent Systems in Accounting, Finance & Management》2013,20(2):67-88
To address agility in public administration, we have developed a knowledge acquisition infrastructure for legal knowledge, based on an implementation‐oriented conceptualization of the legal system. Our objective is to reframe legal knowledge as a knowledge source in a design‐oriented task ontology, building on insights from the CommonKADS methodology for intelligent system design. The main result is to make case law and legal expert knowledge of critical incidents in organizations, two diagnostic knowledge sources underutilized in modern management and engineering, more accessible as a resource for design of agile organizational structures and intelligent systems. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
103.
Eddy Van Den Borre 《North American actuarial journal : NAAJ》2013,17(2):56-57
Abstract The sustained reduction in mortality rates and its systematic underestimation has been attracting the significant interest of researchers in recent times because of its potential impact on population size and structure, social security systems, and (from an actuarial perspective) the life insurance and pensions industry worldwide. Despite the number of papers published in recent years, a comprehensive review has not yet been developed. This paper attempts to be the starting point for that review, highlighting the importance of recently published research—most of the references cited span the last 10 years—and covering the main methodologies that have been applied to the projection of mortality rates in the United Kingdom and the United States. A comparative review of techniques used in official population projections, actuarial applications, and the most influential scientific approaches is provided. In the course of the review an attempt is made to identify common themes and similarities in methods and results. In both official projections and actuarial applications there is some evidence of systematic overestimation of mortality rates. Models developed by academic researchers seem to reveal a trade-off between the plausibility of the projected age pattern and the ease of measuring the uncertainty involved. The Lee-Carter model is one approach that appears to solve this apparent dilemma. There is a broad consensus across the resulting projections: (1) an approximately log-linear relationship between mortality rates and time, (2) decreasing improvements according to age, and (3) an increasing trend in the relative rate of mortality change over age. In addition, evidence suggests that excessive reliance on expert opinion—present to some extent in all methods—has led to systematic underestimation of mortality improvements. 相似文献
104.
Maya Van Leemput 《Futures》2010,42(4):370-379
This paper presents results from the Iris Futures research project. The research was aimed at exploring the potential role of foresight in the development of the Brussels Capital Region and the identification of tools, capabilities and conditions for an improved application of foresight in Brussels. An overview was created of the characteristics of 60 future oriented activities and 120 organisations involved in such activities At the outset questions on organisational or institutional fragmentation and collaboration were not intended to be in the foreground of the research but over the course of the research this issue was observed to have a significant adverse impact on foresight capacity in Brussels. The case of the Brussels Capital Region demonstrates that institutional and organisational fragmentation need to be overcome for a futures oriented practice to have opportunity. De-fragmentation, bottom-up and institutionally, is both a condition for and an effect of the futures oriented practice underlying the foresight capacity of organisations. 相似文献
105.
Rumors 总被引:3,自引:0,他引:3
Jos Van Bommel 《The Journal of Finance》2003,58(4):1499-1520
A Kyle (1985) model with private information diffusion is used to examine the motivation to spread stock tips. An informed investor with limited investment capacity spreads imprecise rumors to an audience of followers. Followers trade on the advice and move the price. Due to the imprecision of the rumor, the price overshoots with positive probability. This gives the rumormonger the opportunity to trade twice: First when she receives information, then when she knows the price to be overshooting. In equilibrium, rumors are informative and both rumormongers and followers increase their profits at the expense of uninformed liquidity traders. 相似文献
106.
Jeanette Van Akkeren 《公共资金与管理》2013,33(1):61-68
This article explores the way in which a major Australian radiology organization implemented a complex accounting information system and how workers in the 72 radiology practices that had to use it resisted the change. The study reports on the issues that led to the circumvention of the system by individuals and, after only three years, complete withdrawal of the accounting information system by the parent organization. This article has implications for firms in the health care and other sectors considering implementing new accounting information systems. Organizations need to incorporate change management techniques and provide open communication to all stakeholders to minimize disruption and potential problems. 相似文献
107.
Wim A. Van der Stede 《European Accounting Review》2013,22(4):605-623
This article offers some reflections on opportunities and challenges for management accounting research in the wake of the recent financial crisis, and especially the regulatory reforms and augmented disclosures the crisis has spawned. While challenging for the organizations facing them, I argue that especially the enhanced disclosures are likely to turn management accounting ‘inside out’ to a greater extent than has been the case before, which could be a boon for researchers studying hitherto mostly internal management accounting practices. As an undercurrent to the opportunities for research, however, I emphasize the importance of considering organizational design, comprised of both structure and culture, in understanding the inevitably intertwined effects of distorted incentives and information failings, among other problems that seem to all have contributed in some way to the crisis. In respect of the opportunities for management accounting research, I mainly discuss a continuing need to study incentives; a motivation to study risk management; an opportunity to reinvigorate budgeting research; and an invitation to study financial companies and the challenges of disclosures. 相似文献
108.
A bilinear multivariate errors-in-variables model is considered. It corresponds to an overdetermined set of linear equations
AXB=C, A∈ℝm×n, B∈ℝp×q, in which the data A, B, C are perturbed by errors. The total least squares estimator is inconsistent in this case.
An adjusted least squares estimator is constructed, which converges to the true value X, as m →∞, q →∞. A small sample modification of the estimator is presented,
which is more stable for small m and q and is asymptotically equivalent to the adjusted least squares estimator. The theoretical
results are confirmed by a simulation study.
Acknowledgements. We thank two anonymous reviewers for their suggestions and corrections.? A. Kukush is supported by a postdoctoral research
fellowship of the Belgian office for Scientific, Technical and Cultural Affairs, promoting Scientific and Technical Collaboration
with Central and Eastern Europe.? S. Van Huffel is a full professor with the Katholieke Universiteit Leuven.? I. Markovsky
is a research assistant with the Katholieke Universiteit Leuven.? This paper presents research results of the Belgian Programme
on Interuniversity Poles of Attraction (IUAP V-22), initiated by the Belgian State, Prime Minister's Office – Federal Office
for Scientific, Technical and Cultural Affairs of the Concerted Research Action (GOA) projects of the Flemish Government MEFISTO-666
(Mathematical Engineering for Information and Communication Systems Technology), of the IDO/99/03 project (K.U. Leuven) “Predictive
computer models for medical classification problems using patient data and expert knowledge”, of the FWO projects G.0078.01,
G.0200.00, and G0.0270.02.? The scientific responsibility is assumed by its authors. 相似文献
109.
When handling missing data, a researcher should be aware of the mechanism underlying the missingness. In the presence of non-randomly missing data, a model of the missing data mechanism should be included in the analyses to prevent the analyses based on the data from becoming biased. Modeling the missing data mechanism, however, is a difficult task. One way in which knowledge about the missing data mechanism may be obtained is by collecting additional data from non-respondents. In this paper the method of re-approaching respondents who did not answer all questions of a questionnaire is described. New answers were obtained from a sample of these non-respondents and the reason(s) for skipping questions was (were) probed for. The additional data resulted in a larger sample and was used to investigate the differences between respondents and non-respondents, whereas probing for the causes of missingness resulted in more knowledge about the nature of the missing data patterns. 相似文献
110.
Nalan Baştürk Cem Çakmakli S. Pinar Ceyhan Herman K. Van Dijk 《Journal of Applied Econometrics》2014,29(7):1164-1182
Changing time series properties of US inflation and economic activity, measured as marginal costs, are modeled within a set of extended New Keynesian Phillips curve (NKPC) models. It is shown that mechanical removal or modeling of simple low‐frequency movements in the data may yield poor predictive results which depend on the model specification used. Basic NKPC models are extended to include structural time series models that describe typical time‐varying patterns in levels and volatilities. Forward‐ and backward‐looking expectation components for inflation are incorporated and their relative importance is evaluated. Survey data on expected inflation are introduced to strengthen the information in the likelihood. Use is made of simulation‐based Bayesian techniques for the empirical analysis. No credible evidence is found on endogeneity and long‐run stability between inflation and marginal costs. Backward‐looking inflation appears stronger than forward‐looking inflation. Levels and volatilities of inflation are estimated more precisely using rich NKPC models. The extended NKPC structures compare favorably with existing basic Bayesian vector autoregressive and stochastic volatility models in terms of fit and prediction. Tails of the complete predictive distributions indicate an increase in the probability of deflation in recent years. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献