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Simplice A. Asongu Jacinta C. Nwachukwu 《Journal of Industry, Competition and Trade》2017,17(3):305-323
This study investigates the effect of governance on capital flight by bundling and unbundling governance. The empirical evidence is based on 37 African countries for the period 1996–2010 and the Generalised Method of Moments. Governance is bundled by principal component analysis, namely: (i) political governance from political stability and ‘voice and accountability’; (ii) economic governance from government effectiveness and regulation quality and (iii) institutional governance from corruption-control and the rule of law. The following findings are established. (i) Political stability and ‘voice and accountability’ reduce capital flight while the collective effect of political governance is not significant. (ii) Economic governance increases capital flight whereas the individual effects of regulation quality and government effectiveness are not significant. (iii) Corruption-control and institutional governance negatively affect capital flight whereas the impact of the rule of law is not significant. (iv) Taken together, Corruption-control is the most effective governance weapon in the fight against capital flight. (v) Priority in the Washington Consensus is more effective at fighting capital flight compared to the Beijing Model. Policy implications are discussed. 相似文献
855.
Joseph E. Gagnon Tamim Bayoumi Juan M. Londono Christian Saborowski Horacio Sapriza 《Open Economies Review》2017,28(2):191-232
This paper explores the direct effects and spillovers of unconventional monetary and exchange rate policies. We find that official purchases of foreign assets have a large positive effect on a country’s current account that diminishes considerably as capital mobility rises. There is an important additional effect through the lagged stock of official assets. Official purchases of domestic assets, or quantitative easing (QE), appear to have no significant effect on a country’s current account when capital mobility is high, but there is a modest positive impact when capital mobility is low. The effects of purchases of foreign assets spill over to other countries in proportion to their degree of international financial integration. We also find that increases in US bond yields are associated with increases in foreign bond yields and in stock prices, as well as with depreciations of foreign currencies, but that all of these effects are smaller on days of US unconventional monetary policy announcements. We develop a theoretical model that is broadly consistent with our empirical results and that highlights the potential usefulness of domestic unconventional policies as responses to the effects of foreign policies of a similar type. 相似文献
856.
Gail Whiteman D. René de Vos F. Stuart Chapin III Vesa Yli‐Pelkonen Jari Niemelä Bruce C. Forbes 《Business Strategy and the Environment》2011,20(4):251-265
Cities are key drivers of global climate change, with the majority of greenhouse gas (GHG) emissions being tied to urban life. Local actions to mitigate and adapt to climate change are essential for stabilization of the global climate and can also help to address other urban ecological problems such as pollution, decreasing biodiversity, etc. Companies are important urban actors in the development of low‐carbon cities because they provide a multitude of goods and services to city populations and directly influence urban carbon dioxide (CO2) emissions. This is a new area of research. While studies on corporate sustainability are numerous, there is little, if any, existing research that examines the role of companies in climate change adaptation and mitigation within specific urban areas. Urban ecologists also have not examined how corporate activity affects urban systems. Taking a multi‐disciplinary systems approach, we present a conceptual model of the role of companies in managing urban interactions with the climate system. We also present empirical findings illustrating how one company ‘partners’ with the city of Rotterdam to test electric vehicles as a pilot project for urban climate adaptation and mitigation. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment. 相似文献
857.
The optimality of designs obtained by adding p runs to an orthogonal array is studied for experiments involving m factors each at s levels. The optimality criterion used here, is the Type 1 criterion due to Cheng (1978) which is an extension of Kiefer (1975)
universal optimality criterion. Unlike what happens with orthogonal array plus one run designs, the behavior of designs obtained
via augmentation of an orthogonal array by p runs depends on the particular runs added. 相似文献
858.
This paper develops a conceptual framework for investigating the adoption patterns, inhibitors, and facilitators (PIF) of sustainable consumption in sub-Sahara African (SSA) settings. Literature evidence shows paucity of empirical studies on sustainable consumption from SSA, which partly explains lack of suitable conceptual framework to guide research in this area. Also, the existing frameworks, which were developed outside SSA may not be suitable for constructing sustainable consumption behavior in SSA because of its peculiarities. The key significance of this article is the potential of providing future researchers in this area with a framework to guide and manage their studies. As a conceptual article, insight was drawn from a plethora of scholarly articles in the domain of sustainable consumption and related areas. The framework is built on four key constructs—adoption patterns, inhibitors, facilitators (PIF), and intention. As a guide for studies from the SSA, the article includes an empirical section, which provides preliminary empirical validation for the proposed PIF conceptual framework based on a pilot test. The result from the pilot study, using structural equation modeling (SEM), led to positing the PIF Sustainable Consumption model, thus giving support for the PIF Conceptual Framework, which this article puts forward. In addition, the proposed PIF conceptual framework is capable of providing insight for crafting sustainability-related policies. © 2016 Wiley Periodicals, Inc. 相似文献
859.
Ilia D. Dichev 《Accounting & Business Research》2017,47(6):617-632
Standard setters advocate a balance sheet approach to financial reporting, which views assets and liabilities as primary, and income as just the derivative change in net assets. This paper argues that income is conceptually and practically better described as ‘adjusted net cash flows,’ where the adjustments are the accounting accruals. One proof of that is seen in the existence of whole accounting systems like tax accounting and national income accounting, which emphasize the determination of income but have no balance sheets. The paper also argues that an income-based approach to financial reporting is by nature better suited to reflect the success of advancing cash to earn more cash, which defines what for-profit entities do. There are two main features of the income-based approach. One is attention on the cash flows as the natural foundation for financial reporting because they are precisely determined, and provide a clear link to firm valuation. The other is attention on the accounting accruals, which serve to adjust the raw cash flows to better show the current success of investing cash to ultimately earn more cash. Specifically, the paper argues for revenue recognition which is close to current practice, and for expense recognition which is aligned with the matching principle. 相似文献
860.
Jennifer Claire Auer Chen‐Yu Kao Libby Hemphill Erik W. Johnston Stephanie D. Teasley 《Human Resource Management Journal》2014,24(4):531-547
Contingent knowledge workers will play an increasingly important role in organisational success as workers transition in and out of project‐based innovation teams with more frequency. Our research finds that collaborators in the contingent, high‐skill workforce face uncertainty challenges to their work that are unique from the independent, contingent professionals more often studied. The article proposes a theoretical framework of uncertainty to guide us in understanding collaborative contingent knowledge workers’ work experience. Interviews with postdoctoral researchers reveal four findings about the influence of these highly uncertain work environments on collaborative contingent knowledge workers – collaboration isolation, frustrated independence, performance anxiety and internalised blame. Perhaps most concerning is that the workers internalise the negative impacts as personal failings instead of recognising them as consequences of a poorly designed work environment. This study argues for the need to manage and mitigate different sources of uncertainty to avoid creating an unnecessary burden on contingent knowledge workers, and to enable a sustainable, contingent knowledge workforce. 相似文献