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101.
The method used expert opinions (collected through interviews), scenario generation, and a simple econometric model. Some methodological innovations are reported; eg aids to assist experts in thinking ahead, and in how scenarios are generated and aggregated. 相似文献
102.
Jon Simon 《Accounting Education: An International Journal》2013,22(4):253-268
This paper reports the results of a survey carried out in 1991/92 inquiring into intermediate (usually second year) financial accounting courses, taught in UK accounting and/or finance degree programmes. The areas reviewed were: course objectives, syllabus, lecturers' perceptions of syllabus, textbooks used, other teaching aids (including computers), student contact hours, follow-on courses and assessment. The response rate was 79%. The courses tended to be integrated combinations of accounting theory and practice. The growing number of accounting standards did not prove to be a significant problem as most lecturers did not aim for comprehensive coverage. Over half the respondents used computers in teaching their course. 相似文献
103.
104.
Abstract The concept of demarketing, originally introduced by Kotler and Levy (1971), can be used in the context of places to describe specific activities aimed at deflecting interest, visitors, and/or investment to a particular place. This paper presents an exploratory investigation into the use of place demarketing in the UK. Thirteen in-depth interviews were conducted with place-marketing practitioners whose work was identified as incorporating elements of place-demarketing practice and activity. Four main rationales for demarketing places were identified: sustainability of the place product; market segmentation and targeting; reducing the effect of seasonality; and crisis prevention/management. The strategies identified in the place-demarketing process include: no marketing; redirection/marketing alternative places; informational place demarketing; restricting access; and pricing mechanisms. The paper concludes by drawing together some of the issues and implications that the demarketing of places raises. 相似文献
105.
106.
《Journal of Marketing Management》2013,29(9-10):1067-1078
Fear has for some time been used in marketing communications particularly in social and health marketing. This paper explores how fear was used in the General Election Campaign and uses Aristotle's concept of rhetoric as a basis for understanding how messages are conveyed to the electorate. It argues that fear appeals are resonant with one particular type of voter but alienates other segments. 相似文献
107.
UK public sector organizations, including NHS foundation trusts, have changed to International Financial Reporting Standards (IFRS). Treasury aims were ‘to bring benefits in consistency and comparability between financial reports in the global economy and to follow private sector best practice’. This comparative analysis of foundation trusts' financial statements under IFRS shows worse financial results and lower surpluses for the year, higher values of fixed (non-current) assets and more indebtedness than under UK GAAP. Implications of the new accounting regime on comparability and transparency of NHS organizations are discussed—some wine shows improvement, while other wine looks worse in the new bottles. 相似文献
108.
Märit Beckeman Annika Olsson 《International Review of Retail, Distribution & Consumer Research》2013,23(1):51-70
Innovations should create value for increasingly individualistic consumers with varying demands and for other stakeholders. Today, retailers have the power in the supply/value chain. This research investigates how Swedish food retailers view innovations, their role and that of customers and suppliers in the development process and how they see future development. The study is based on open-ended interviews. The results show that Swedish retailers regard food product innovations as something to provide to consumers rather than achieve with consumers. Retailers want more collaboration with packaging suppliers to differentiate. Retailers are successful in establishing their own brands, in becoming brands themselves and in competing with producer brands. This follows the UK model and may result in fewer alternatives in stores and fewer product – or new technology-based innovations by Swedish producers. Service innovations can still occur for retailers to retain consumer loyalty. Consumers demand more than new products; they want to be excited by the shopping experience. More innovations will require deeper insight about consumers, efforts from the value chain and from outsiders. Collaboration is needed to establish trust among supply chain actors. 相似文献
109.
Incoming labour migration represents an important research field, especially in the context of East-Central Europe, a key source region of labour migrants to the tourism and hospitality sectors of many Western economies, including the UK. Surprisingly, return labour migration from the UK to this region has not been systematically examined and yet there is increasing evidence of its significance, especially in light of Brexit. The labour migrant motivations to return and their re-integration experiences back home remain poorly understood. This study adopts a qualitative method of data collection and analysis to explore return migration of the Polish workforce from the UK hospitality sector. Homesickness and educational pursuits are identified as the key drivers. The UK employment experience enhances career prospects of former migrants and yet it largely benefits non-hospitality related sectors of the domestic economy. While the re-integration experiences of former migrants are generally positive and the majority are content with the decision to return, some consider an opportunity to re-migrate. 相似文献
110.
《International Journal of Hospitality & Tourism Administration》2013,14(3-4):107-129
Summary This study seeks to account for differences between the UK and US in including sites of black slavery as part of their heritage tourism and museum agenda. Both countries were heavily involved in the slave trade and both currently have immigrant communities with an appreciation of their origins. However, and unlike the American situation, it is only recently that Britain has opened the contentious issue of slavery to public gaze. In this regard, attention focuses specifically on the mounting of a pioneering Slave Exhibition at Liverpool's Maritime Museum and, by interviewing its chief curator, various insights are gained as to the potential and pitfalls of such a permanent display of an inglorious past. Further interpretation is added by references to the general literature on heritage tourism, the emerging context of “thanatourism” and the framework of a Force Field model that can usefully accommodate the competing interests of rival stakeholders. 相似文献