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131.
132.
Glen Finau Jale Samuwai Masilina Rotuivaqali Clayton Kuma Lusiana Kanaenabogi Tevita Veituna 《现代会计与审计》2013,(9):1216-1234
This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA (2005) had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context. 相似文献
133.
随着我国社会经济的不断发展,以及城市化进程的日益加快,城市生活废水的排放量日益增加,城市污水处理出现的问题也日益突出。本文对城市污水处理的环境影响评价问题进行了深入的分析和探讨。 相似文献
134.
This paper provides new empirical evidence on delinking and Environmental Kuznets Curves (EKC) for greenhouse gases and other air pollutant emissions in Italy. A panel dataset based on the Italian NAMEA (National Accounts Matrix including Environmental Accounts) for 1990–2001 is analysed. The highly disaggregated dataset (29 production branches, 12 years and nine air emissions) provides a large heterogeneity and can help to overcome the shortcomings of the usual approach to EKC based on cross-country data. Both value added and capital stock per employee are used as alternative drivers for analysing sectoral NAMEA emissions. Trade openness at the same sectoral level is also introduced among the covariates. We find mixed evidence supporting the EKC hypothesis. The analysis of NAMEA-based data shows that some of the pollutants such as two greenhouse gases (CO2 and CH4) and CO, produce inverted U-shaped curves with coherent within-range turning points. Other pollutants (SOX, NOX, PM10) show a monotonic or even N-shaped relationship. Macro sectoral disaggregated analysis highlights that the aggregated outcome should hide some heterogeneity across different groups of production branches (industry, manufacturing only and services). Services tend to present an inverted N-shape in most cases. Manufacturing industry shows a mix of inverted U and N-shapes, depending on the emission considered. The same is true for industry (all industries, not only manufacturing): although a turning point has been experienced, N-shapes may lead to increased emissions with respect to very high levels of the economic driver. In general, EKC evidence is more pronounced for greenhouse gases. The results suggest that analysis at macro sector (whole industry, manufacturing only and services) can be the most promising approach to future research on EKC. 相似文献
135.
We investigate Carbon Kuznets Curves (CKC) relationships for advanced countries grouped in policy relevant groups – North America and Oceania, South Europe, North Europe – by means of various homogeneous, heterogeneous and shrinkage/Bayesian panel estimators. We try to provide an answer to the question ‘how sensitive are the CKC estimates to changes in the level of parameters' heterogeneity?’. We do find that in coherence with their ‘policy and economic’ commitment to carbon reductions and environmental market-based instruments implementation, bell shapes are present only for northern EU, which leads the group of advanced countries. The other two lag behind. We show for the first time that CKC shapes are present if we net out Europe of the southern and less developed countries. This is coherent with the Kuznets paradigm. The negative side of the tale is that they characterize a bunch of few countries. Other advanced countries lag behind and are far from reaching a CKC dynamics. Heterogeneous and Bayesian estimators clearly show this, with the EU presenting turning points closely around $13?000 per capita Gross Domestic Product (GDP). Heterogeneous panel estimates also show that for lagging countries presumed bell shapes turn into linear relationships. The stability of outcomes across models is stronger when we compare heterogeneous rather than homogeneous models. If it is compared with other studies, our analysis highlights a relative lower variability across specifications. 相似文献
136.
This article measures irrigated agricultural outcomes under the prior appropriation doctrine by developing a model of farmers’ land allocations in response to water supply change. The modelling approach considers the institutional factors of water rights and permits the inclusive determination of water and land allocations. We utilize farm-level data of irrigated agriculture in Water District #1 in Idaho to examine the predictions from our theoretical model. The water rights priority date is consolidated at the farm level and used to differentiate farmers’ responses. We test a set of hypotheses that relate to water supply and crop revenue. Our results suggest that the water rights priority has a profound impact on agricultural outcomes, indicating strong institutional effects and weak influence of market-based approaches. Farmers respond to both long-term and seasonal water supply change and variation, and they respond to seasonal water supply forecasts in varied ways depending on their water rights portfolios, thus signalling a disproportionate distribution of potential impacts of water supply change. 相似文献
137.
Peter Dauvergne 《New Political Economy》2013,18(3):410-430
This article assesses the social consequences of efforts by multinational corporations to capture business value through recycling, reusing materials and reducing waste. Synthesising evidence from the global environmental justice and feminist and international political economy (IPE) literatures, it analyses the changing social property relations of global recycling chains. The authors argue that, although recycling more would seem to make good ecological sense, corporate programmes can rely on and further ingrain social patterns of harm and exploitation, particularly for the burgeoning labour force that depends on recyclables for subsistence living. Turning the waste stream into a profit stream also relies on prison labour in some places, such as in the United States where the federal government operates one of the country's largest electronics recycling programmes. The ongoing corporatisation of recycling, the authors argue further, is devaluing already marginalised populations within the global economy. Highlighting the need to account for the dynamism between social and environmental change within IPE scholarship, the article concludes by underlining the ways in which ‘green commerce’ programmes can shift capital's contradictions from nature onto labour. 相似文献
138.
郝建国 《石家庄经济学院学报》2003,26(3):311-313
十六大报告提出:“要尊重和保护一切有益于人民和社会的劳动”,对这一论断要从时代的高度进行深入认识。尊重劳动,要尊重一切有益于人民和社会的劳动,要实行按劳动创值贡献分配薪酬体系,要切实保护劳动者的权益。 相似文献
139.
中国西部地区生态环境逆向演替之分析 总被引:3,自引:0,他引:3
彭珂珊 《河北经贸大学学报》2003,24(2):19-25
在国家实施西部大开发的过程中,生态环境恢复与重建显得格外重要。为此,本文深入分析了环境与可持续发展之间的关系,其一是人类的发展离不开自然生态环境而独立存在;其二是生态环境是支撑发展的最基本的条件;其三是确立可持续发展观将更有利于生态环境的长期改善。笔者研究了西部退耕还林(草)地区环境问题的现状及其产生的原因,确立能够确保西部地区脱贫、发展与可持续发展实现的环境改善目标、改善路径和可行的对策措施,以建立可持续发展条件下的西部地区的环境整治与重建体系,从而更有利于可持续发展基础的稳固与坚实。 相似文献
140.
周慧蕾 《安徽工业大学学报(社会科学版)》2003,20(3):24-25
政治文明建设离不开社会民众的参与,并需提高公民的权利意识、包括政府官员的责权意识。只有在权 利文化中,政治文明建设才能拓展。 相似文献