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921.
ABSTRACT

This paper contributes to recent research on strategic networks by making evident the relevance of identifying network implications for the conduct and performance of firms that are embedded in alliance networks and other strategic relationships in a typical industry of the new economy. Through a study of horizontal portals in Brazil from 2000 to 2002, it shows that an assessment of the implications for these firms' networks can provide relational insights for corporate decision-making that could not be found through traditional strategic analyses, such as those of the positioning school or the Resource-Based View.

RESUMEN. Este estudio ofrece una contribución para un análisis realizado recientemente sobre las redes estratégicas, haciendo hincapié en la importancia que se debe dar a la identificación de las implicancias inherentes a estas redes, cuanto al comportamiento y desempeño de las empresas arraigadas en la alianza de redes y otras relaciones estratégicas, en una industria típica de la nueva economía. A través del estudio de los portales horizontales en el Brasil entre los años 2000 y 2002, se demuestra que una evaluación de las implicancias para las redes de dichas empresas puede suministrar una visión relacional para la toma de decisiones corporativas, inexistentes en los análisis estratégicos tradiciones, tales como los elaborados por las escuelas de posicionamiento o bajo la perspectiva denominada Resource-Based View.

RESUMO. O presente estudo contribui para pesquisas recentes sobre redes estratégicas, evidenciando a relevância da identificação das implicaç[otilde]es da rede para a conduta e desempenho das empresas envolvidas de redes e outros relacionamentos estratégicos em um setor típico da nova economia. Por meio da análise dos portais horizontais no Brasil de 2000 a 2002, o estudo mostra que uma avaliação das implicaç[otilde]es para essas redes de empresas pode gerar insights para processos decisórios corporativos que não são encontrados por meio de análises estratégicas tradicionais, como as da escola de posicionamento ou a visão baseada em recursos.  相似文献   
922.
Editorial     
No abstract available for this article.  相似文献   
923.
While receiving extensive coverage across a wide range of industries, brand adaptation in the face of regulatory change has been largely under-researched in the field of retail marketing management. This paper seeks to fill this void by reviewing the strategic customer-facing responses of the leading UK food retailers to the tightening of retail land-use planning regulations; in doing so, this paper exposes a highly variable range of strategies that include store format adaptation, new format development, entry into new markets and more controversially the outright challenging of government regulation. The findings underline that although regulatory intervention can serve to restrict continued expansion, it can also encourage customer-focused innovation where well-established retail brands retain market focus but modify the shape of their ongoing growth.  相似文献   
924.
《Business Horizons》2013,56(5):621-633
The corporate governance environment has changed. The rate of CEO successions is naturally trending up, succession planning is in dire need of repair, and boards are under increasing pressure to focus on oversight. This confluence of events creates a ‘perfect storm.’ Within this new environment, interim successions are on the rise. But is it all bad news? This article explores the decision of corporate directors to use temporary chief executive officers (CEOs) and the roles served by these interim leaders. We include a typology of interim CEOs and prescribe the contexts in which organizations can strategically pursue this type of succession. We conclude with a list of recommendations for how boards can most effectively manage interim leadership in the new corporate governance environment.  相似文献   
925.
Tax transparency     
《Business Horizons》2013,56(5):543-549
As increasing pressures on government budgets lead to austerity measures, a growing number of protesters, corporate watchdog groups, and policymakers are shining the light on worldwide corporate tax avoidance. Current and proposed disclosures at the entity and country levels will pull back the veil of tax secrecy and inevitably prompt more regulatory and tax authority oversight. These disclosures could also lead to damning front-page stories and, ultimately, tax code reform. This first installment of Accounting Matters takes a close look at what tax transparency may mean for U.S. multinationals in the coming years. The article concludes with recommendations for officers and owners to manage tax and reputational risks through U.S. and international planning strategies.  相似文献   
926.
Better-aligned operational and strategic plans and a better balance of supply and demand bring tangible benefits to firms. However, functional departments in firms often operate without vertical and horizontal alignment. The outcomes are delays and amplification of the information flow, suboptimal corporate plans, uncoordinated reactions within the business, insufficient operational flexibility, and discrepancies in supply and demand. Sales and operations planning (S&OP) can circumvent these negative consequences and align the organization. Our multi-method research develops a holistic S&OP maturity model that firms can use for the assessment of their internal S&OP processes and shows the pathway to an integrated S&OP approach for the achievement of a better-aligned organization. We present a case study of a medium-sized, Swiss-based pharmaceutical company that has recently implemented S&OP to highlight why companies implement S&OP, the prerequisites and roadblocks encountered during implementation, and the benefits envisioned and achieved. Finally, we reveal the great relevance of the topic by means of a questionnaire survey which shows that organizations’ current S&OP performance is underdeveloped and that many improvements are indispensable to enjoy all benefits associated with the alignment process.  相似文献   
927.
The difference between what firms’ strategic marketing plans say and what those firms do in practice is a long-standing issue. This paper describes work to empirically test Smith’s 2013 model of marketing strategy implementation, itself a synthesis of several concepts from the organisational behaviour and organisational psychology literatures. Using a sample of 391 respondents from 53 medium and large firms in the life sciences sector, it was found that there is only a 50% overlap between plans and execution. Further, as Smith’s model suggested, intraorganisational conflict was found to be the most important cause of this phenomenon, whilst individual commitment is an important secondary cause. Attempts to demonstrate moderating factors suggested by Smith’s model were unsuccessful. This work contributes to theory by providing the first robust explanation of why firms do not fully execute their strategic marketing plans. It also contributes to practice by measuring the gap between plan and practice in marketing strategy and suggesting ways that gap might be reduced.  相似文献   
928.
Although a major contributor to environmental degradation and global climate change, most city administrators, policymakers and regulators do not hold restaurants accountable for their adverse impacts. New policies with incentives are urgently needed that leverage existing drivers of sustainable innovation. Using innovation adoption and planned behavior theories, a path analysis model is developed to evaluate the current level of sustainability in the restaurant industry and reveal the predictors of future sustainability behavioral intention. The results show that three predictors ? past experience, perceived behavioral control, and perceived innovation characteristics ? largely determine whether restaurants engage in sustainable innovation in the future.  相似文献   
929.
中国粮食博物馆要全面系统地展示源远流长的粮食文化和辉煌灿烂的粮食发展历史,展示粮食科研学术方面的丰硕成果,表现粮食在社会发展和国民经济中的特殊地位,拟建成为国内一流的、现代化的、粮食行业的标杆,要高起点、大手笔,彰显文化价值、美学价值、学术价值和精神价值,力求总体定位准确,功能分区科学,流线策划合理,整体设计要突出粮食元素,含蓄大气、新颖独特,体现历史厚重感和创新时代特征。  相似文献   
930.
通过增值税、营业税的对比研究,表明增值税与营业税同样显著地影响企业盈余,也同样是税务筹划关注的重要税种,但因增值税未纳入利润表,给企业管理层提供了隐秘的税务筹划机会。建议将增值税费用化处理并纳入利润表,既有利于“营改增”后的税收监管,还能约束企业管理层的税务筹划,更真实地反映企业盈余。研究还发现,公司治理结构中董事长、总经理的职位若由同一人担任,可显著影响增值税的现金流动,这应是完善公司治理的方向。  相似文献   
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