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51.
Me,my family or the public good? Do inter‐role conflicts of consumer–citizens reduce their ethical consumption behaviour?
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Phillip Frank 《International Journal of Consumer Studies》2018,42(3):306-315
This article examines role stress, especially inter‐role conflicts (IRC), against the background of the consumer–citizen duality. It tests whether consumer–citizen conflicts impair the purchase of ethical food in terms of the ethical intention–behaviour gap. Furthermore, this study examines the potential of eustress arising from citizen–consumer conflicts to enhance actual ethical purchases. Additionally, determinants and moderating conditions of both IRC are tested. A combination of observations of actual purchase behaviour and survey data in a field setting is used to gain insights into role conflict formation and manifestation, arising from the desire to fulfil the demands of two opposing roles: consumer and citizen. The quantitative data are analysed with structural equation modelling to test the hypothesized coherencies simultaneously. Results indicate that stress arises similarly from both IRC. While a positive impact of eustress on purchase behaviour was absent, consumer–citizen role conflicts impede the actual purchase of ethical groceries. The data show that this role conflict derives, for example, from economic demands sent by the consumer role set when a person has ethical buying intentions. Additionally, the identification with the consumer role further amplifies this conflict. The data indicate that consumers instead of citizens should be empowered by marketing practitioners and policy makers, for example by reducing the perception of stress by communicating positive outcomes referring to relevant consumer role set members (e.g., added value for children from purchasing ethically) to stimulate problem–focused coping. 相似文献
52.
Toan Phan 《International Economic Review》2017,58(4):1303-1316
I show that reputation alone can sustain nominal sovereign debt, which is subject to both the risks of default and opportunistic devaluations. Nominal debt combined with a countercyclical exchange rate policy allows more hedging against shocks than real savings if markets are incomplete. Thus, the loss of either repayment or monetary reputation severely affects the government's ability to smooth consumption. The model offers a simple explanation for the Bulow and Rogoff critique, while simultaneously helping explain the issuance of nominal sovereign bonds by emerging economies. The model also helps explain why many governments borrow and save at the same time. 相似文献
53.
This article examines the extent to which the Mortensen–Pissarides model of labour market search can quantitatively match business cycle fluctuations in Australia. With productivity and job‐separation‐rate shocks, the model fails to produce substantial volatility among unemployment or vacancies, a result similar to Shimer's (2005) findings for the United States. Examining a broader range of shocks significantly increases the magnitude of business cycle fluctuations, but still only explains roughly 25 per cent of labour market volatility. The implied volatility of wages in the model is similar to that in the data and hence excessive wage flexibility is unlikely to be central to the failure of the model as claimed in the literature. 相似文献
54.
Phillip McCalman 《Journal of International Economics》2010,81(2):206-218
When a foreign monopolist sets a single market clearing price for its product, the sign of the optimal tariff is determined by the extent of pass through (also known as the terms of trade effect). However, when a foreign monopolist employs a second degree price discrimination mechanism in the domestic market the calculus of welfare maximization is very different. While there are still terms of trade effects from the imposition of a tariff, the existence of such effects are neither necessary nor sufficient to determine the sign of the optimal tariff. Instead the distribution of valuations within the population is the key determinant of the nature of policy intervention. This result differs significantly from the uniform price case and is driven by the incentive compatibility constraint which places the distribution of types at the center of the analysis. If there is a relatively large fraction of high valuation types in the population, then domestic information rents may be increased by subsidizing imports thereby increasing the consumption of the low valuation types and moving the incentive constraint in favor of the high valuation types. However, if the share of high types in the population is relatively small then the increase in information rents will also be small but the fiscal implications of a subsidy will be large. Consequently, the optimal policy will be to impose a trade tax. 相似文献
55.
Phillip Cobbin Graeme Dean Cameron Esslemont Patrick Ferguson Monica Keneley Brad Potter Brian West 《Abacus》2013,49(3):396-422
The application of advanced digitization technologies to accounting and business archives has created new opportunities for accounting and business historians. The joint American Accounting Association and European Accounting Association Task Force (2006–2010) that examined digitization confirmed this. This paper explores these opportunities, along with some attendant challenges and cautions, with reference to the digitization of two significant archives located in Australia. The first is the archive of CPA Australia, a professional accounting association that has its beginnings in 1886 and which today has over 132,000 members. The second is the archive accumulated by the pre‐eminent accounting scholar Raymond Chambers during his long and extraordinarily productive tenure at the University of Sydney. Studies of surviving business records, biography and institutional history provide examples of scholarship that is enabled by digitization technology and which has the capacity to inform contemporary issues and debates. 相似文献
56.
We study the impact of freezing defined benefit (DB) pension plans and replacing them with defined contribution (DC) plans on liquidity, financial leverage, investment, and market value of a sample of firms over 2001‐2008. We find evidence that the pension freeze tends to attenuate the drain on corporate liquidity and relieve the pressure to borrow to pay for mandatory contributions (MCs) associated with underfunded DB plans. Although investors seem to favor the pension freeze as evidenced by positive announcement abnormal stock returns, there is little reliable evidence that the freeze increases investment efficiency and long‐term stock performance. 相似文献
57.
In this paper, we study the role of vertical product differentiation in the decision to allocate production between domestic and foreign plants. To do so, we examine the first wave of light-truck offshoring to Mexico that occurred due to substantially lower post-NAFTA trade barriers and a coincident increase in US demand for light trucks. In contrast to the typical assumption, but similar to many other industries, the need for additional capacity was accommodated by investment in both the US and Mexico for the same models of light trucks. Using a new dataset that details the extent of offshoring and domestic production within models, we document sharp differences in how capacity was utilized. Specifically, within models, we find that automakers offshored varieties which tend to be older in design vintage, lower scale, and less complex to produce. In contrast, we find that varieties “inshored” to newer capacity in the US exhibit the opposite characteristics. This highlights the important role of vertical differentiation and the associated variation in production complexity for the sorting of production across borders. A product with a large degree of vertical differentiation may provide scope for a firm to maximize profits by “inshoring” the more complex varieties while offshoring the less complex versions. 相似文献
58.
Phillip Toner 《英国劳资关系杂志》2008,46(3):431-438
The preservation of the apprenticeship system in the Australian construction industry contrasts with its decline in Britain over the last three decades. This decline is conventionally ascribed to changes in industrial structure, specifically a decline in the role of the public sector, intensification of subcontracting and growth of self‐employment. Given that the Australian construction industry has undergone similar structural changes to those in the United Kingdom, this difference in outcome requires explanation. This article suggests that the contrasting outcomes are the result of institutional differences in the organization of the training system, employers and labour between the two countries. These institutional differences are, however, diminishing as arrangements for training and industrial relations in Australia are increasingly fashioned in the likeness of the United Kingdom. 相似文献
59.
In this paper, we suggest future research on the processes and knowledge-based resources in corporate entrepreneurship (CE), argue for the need to appreciate the heterogeneity of CE in relation to new contexts, and suggest appropriate strategies for such contexts. First, we highlight the key contributions of the papers in this special issue, with a particular focus on how they provide insights into structural and process contingencies, the role of management at multiple levels, and organizational and managerial capabilities. We then discuss the limits to the applicability of theories developed in other contexts to CE. Finally, we suggest some future research, with particular emphasis on the corporate governance mechanisms that foster CE and the requisite managerial roles and skills in instigating and supporting entrepreneurial activities at different levels of the organization. 相似文献
60.
This study examines how ownership concentration and corporate debt impact corporate divestitures in China. Corporate divestitures
reduce the asset base of a company and the opportunity for expropriation by majority shareholders. In emerging economies,
weak legal institutions, combined with equity ownership concentration and high corporate debt, allow majority shareholders
to avoid such disciplines. Consequently, the relationship between these governance mechanisms and divestiture activity exhibits
a pattern that is different from that in developed economies. Using archival data collected from 1,210 Chinese listed companies
during 1999–2003, we found that ownership concentration by the largest shareholder depressed corporate divestitures both in
state-controlled and in non-state-controlled firms. The negative effect of corporate debt on divestitures only existed for
state-controlled firms. Our finding provides corroborating evidence for principal–principal conflicts in emerging economies.
It suggests that corporate strategy in these countries can be better explained by taking into account the unique agency problems
that are prevalent in these economies. 相似文献