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Auditing standard setters worldwide are focusing greater attention on the importance of corporate controls in general, and on information systems in particular. However, there is relatively little research on the nature of specific control risks in actual companies, and on the auditor's response to those risks. In this study, we examine client characteristics identified by external auditors for actual audit clients, which are relevant to two important areas of systems risk: system security and management information quality. To perform the study, we describe the types of client characteristics identified by the auditors as being relevant to planning, and relate those characteristics to systems risk assessments and testing plans. We find that auditors identify both systems risk factors (risk‐increasing characteristics) and positive factors (risk‐decreasing characteristics), although risk factors predominate. Systems risk factors are identified for a high proportion of clients, even those with relatively low risk assessments. Most frequently identified risk factors relate to system security, management style and competence, and outdated systems. We find that risk assessments increase with the number of identified risk factors for management information quality, but not for EDP security. Categorizing risk factors into COSO categories, we find that audit procedure planning for EDP security is associated with risk factors relating to control activities but not to control environment. For management information quality, audit procedure planning is associated with control environment and information/communication risk factors. The implications of these findings for audit research and practice are discussed. 相似文献
53.
This commentary paper explores the meaning and significance of high‐performance work systems (HPWSs), an important topic in the debate around how to build a ‘high‐skill’ or ‘high‐road’ economy. Work reforms to increase the involvement of production or front‐line service workers are at the heart of these systems, which are therefore more aptly called ‘high‐involvement work systems’ (HIWSs). While emphasising that the specific practices in such systems need to be customised to industry and occupational conditions, this paper outlines the core features of HIWSs, including the wider managerial and governance processes in which they are embedded. The paper goes on to explain how the literature in the HPWS area is making a valuable contribution to our understanding of the role of intervening management and employee variables in the performance of any kind of HR system. This underlines the value to any company concerned about its HR performance of looking at the chain of links that runs from management intentions through management practices and employee responses to organisational outcomes. 相似文献
54.
The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance 总被引:1,自引:0,他引:1
Vicky Arnold Tanya Benford Joseph Canada Steve G. Sutton 《International Journal of Accounting Information Systems》2011,12(3):171-188
The impact of new regulatory requirements for internal control reporting on an organization's ability to maintain strategic flexibility has been debated in the popular press extensively. This paper tests theory from strategic management to examine the relationship between an organizations' pre-regulatory strength of strategic enterprise risk management (ERM) processes and their ability to react to new regulatory mandates. In the context of companies' adoption of SOX Section 404 internal control reporting requirements, we examine organizations' pre-SOX ERM processes, ERM supporting technologies, and organizational flexibility in order to better understand the antecedents to the difficulty encountered in meeting SOX 404 requirements. Using responses from 113 Chief Audit Executives (CAEs), we find that organizations with stronger strategic ERM processes and flexible organizational structures already in place incurred little difficulty in implementing SOX 404 mandates. On the other hand, organizations using weaker ERM processes, which focused on control compliance, experienced more difficulty. These findings provide key insights into the importance of strategic ERM in effectively complying with new regulatory controls in volatile environments. 相似文献
55.
This paper examines the implementation of ‘one country, two systems’ (1C2S) in the two former Western colonies, Hong Kong and Macao, as a policy innovation in managing inter-governmental relations of a large, diverse country like China. 1C2S embodies internal tensions because the Hong Kong and Chinese governments have multiple and often incompatible goals. After 20 years, these two special administrative regions (SARs) of China are gradually being absorbed. 相似文献
56.
57.
Joan Leach 《Futures》1998,30(10):1027-1035
This review of the film Men in Black argues that what used to be alarming in the science fiction genre has now become its main source of humour. As a reactionary response to the dystopic X-Files, MiB is an elaborate parody which seeks to recuperate ideological ground lost by the X-Files' examination of gender and technology in contemporary culture. Anxiety about the roles of technology, gender and the state are replaced by humour about the notion of anxiety itself. Anxious we may be at the close of the millenium, but MiB tells us to just laugh it all away. 相似文献
58.
随着风力发电等可再生能源的并网及需求响应的实施,电力系统平衡稳定运行的不确定因素显著增加为应对这些不确定性,区域输电组织(RTO)或大型电网公司的调度系统需要在传统的实时监控基础上有更强的超前预测能力提出了一种新型的调度体系——发电控制应用(GCA),以应对可再生能源并网带来的挑战。此系统凭借动态的、鲁棒的调度算法和灵活的系统配置,使调度系统可以确保电力系统具有足够的跟踪能力以应对可再生能源的不确定性、间歇性,保证大电网运行的可靠性 相似文献
59.
张红敏 《石油工业技术监督》2009,25(9):29-31
阐述了全面质量管理与ISO9000标准的异同,比较分析了两者的相同点与不同点,论述了全面质量管理与ISO9000标准的关系。指出,实施ISO9000系列标准为主的质量管理是“以标准为主的质量管理”;全面质量管理是站在产品的制造者的立场建立的一种人本管理思想,而ISO9000是站在用户立场建立的一种管理制度;推行ISO9000可以促进全面质量管理的发展并使之规范化,ISO9000也可从全面质量管理中吸取先进的管理思想和技术,不断完善。 相似文献
60.
Alain Azouvi 《Revue internationale de statistique》2001,69(2):333-343
Statistical offices in developing countries are confronted with the challenge of introducing, with limited means, methods and tools ensuring the production of durable statistics satisfying regional, national and international requirements. Taking into account the evolution, over the last years, in the attitude of national authorities, funding partners and statisticians themselves regarding the building up of relevant and durable statistics, the present paper's proposal is to have, in each developing country, a Minimum Programme for Statistics (MPS) and that this programme be centred on four domains: coordination, national accounts, economic and social short term analysis, and dissemination. 相似文献