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21.
Landscapes are linked to human well-being in a multitude of ways, some of which are challenged by global market forces and traditional management approaches. In response to this situation there has been a rise in local initiatives to sustain the values of landscape. The aim of this paper is to provide a systematic analysis of the spectrum of these initiatives in Europe in terms of patterns of organisation, participants, resources, problems, and landscape values addressed. This review collects examples of integrated landscape initiatives from all over Europe through systematic internet key word searches and canvassing of European umbrella organisations; followed by an online survey of representatives from the identified initiatives (n = 71). Our results show that the most relevant characteristics of integrated landscape initiatives in Europe are: a holistic approach to landscape management (acting in multifunctional landscapes and combining different objectives), the involvement and coordination of different sectors and stakeholders at many levels, and the role as agents of awareness raising and learning hubs. Integrated landscape initiatives mainly depend on impulses of local civil society. Identified barriers to their work include a lack of funding and institutional support. Therefore, political and societal action is needed to increase their effectiveness. 相似文献
22.
Financial reports are prepared on a going‐concern (GC) basis rather than a liquidation basis even when companies are highly distressed. This allows distressed companies to report book values of assets that greatly exceed their liquidation values, implying a lack of conservatism in the balance sheet. We argue that auditors issue going‐concern opinions in order to warn investors about this lack of balance sheet conservatism. This argument leads to two testable hypotheses. First, for companies that are at risk of bankruptcy, auditors are more likely to issue GC opinions when the book values of assets under the GC assumption are high relative to the expected liquidation values of assets (i.e., when the GC assumption causes the balance sheet to lack conservatism). Second, for companies that enter bankruptcy, the issuance of a prior GC opinion has predictive information content with respect to the wedge between the book values of assets and the future liquidation values of those same assets. Our results strongly support both hypotheses. The findings are important because they indicate that conservative audit reporting helps to compensate for a lack of conservatism in the balance sheet, which arises because the GC assumption permits the book values of assets to exceed their liquidation values. 相似文献
23.
《Journal of Retailing and Consumer Services》2014,21(4):468-481
The emergence of social media is challenging the ways that marketing academics and practitioners conceptualize and manage brands. This research explores the consumers׳ specific motivations for the purpose and structure of the consumption of brands in social media community. Keeping the evolving economic relevance of social consumption in mind, the resulting conceptual model has been designed to give a better understanding of the unique branding opportunities and relationships that social media present to brand managers. The research employs a triangulated method that includes a social media-based Facebook focus group and face-to-face interviews. The findings suggest that consumers expect some very specific two-way interactions with brands and that social media may be the only way to effectively deliver these demands. This study identifies five core drivers of brand consumption in a social media community articulated in the Five Sources Model: functional, emotional, self-oriented, social and relational. These core drivers represent unique opportunities for brands to enhance their relationships with their customers and to increase the likelihood of an active and beneficial online community built around their brands. Future research implications are discussed. 相似文献
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李天紫 《山西经济管理干部学院学报》2014,(3):41-44
文化隐喻为深入理解文化提供了便利。在国际交往日益频繁的今天,文化隐喻在跨文化管理中的应用空间越来越广。本文探讨了文化隐喻未来的应用空间。 相似文献
26.
In investigating consumers’ intentions to re-purchase organic personal care products (PCP), this study extends the theory of planned behaviour by including perceived value dimensions as the antecedents of attitude in the model. The findings revealed that most of the hypothesised relationships linking the consumer perceived value constructs (namely, health, safety, hedonic and environmental) with attitude towards the rebuying of organic PCP, were supported. Also, better product knowledge about organic PCP would lead to more positive attitudes towards re-purchasing the product. In contrast, social value was not important in predicting attitude. Similarly, the influence of subjective norm on rebuying intention was not supported. In terms of ranking of importance with regards to prediction of re-purchasing intention, attitude was the most important predictor followed by perceived behavioural control, product knowledge, hedonic value, environmental value and safety value. 相似文献
27.
The concept of managerial discretion provides a theoretical fulcrum for resolving the debate about whether chief executive officers (CEOs) have much influence over company outcomes. In this paper, we operationalize and further develop the construct of managerial discretion at the national level. In an empirical examination of 15 countries, we find that certain informal and formal national institutions—individualism, tolerance of uncertainty, cultural looseness, dispersed firm ownership, a common‐law legal origin, and employer flexibility—are associated with the degree of managerial discretion available to CEOs of public firms in a country. In turn, we show that country‐level managerial discretion is associated with how much impact CEOs have on the performance of their firms. We also find that discretion mediates the relationship between national institutions and CEO effects on firm performance. Finally, we discuss two inductively derived institutional themes: autonomy orientation and risk orientation. Copyright © 2011 John Wiley & Sons, Ltd. 相似文献
28.
The Road to Sustainability: Exploring the Process of Corporate Environmental Strategy Over Time 下载免费PDF全文
Giorgos Papagiannakis Irini Voudouris Spyros Lioukas 《Business Strategy and the Environment》2014,23(4):254-271
We explore corporate environmental strategy over time, investigating the patterns of evolving environmental investment decisions. Longitudinal case studies provide evidence that environmental strategy evolves through a feedback process, wherein outcomes of earlier decisions have an impact on subsequent decisions. Specifically, positive feedback from outcomes like innovation triggers higher goals, enhancing the undertaking of advanced investments, whereas negative feedback from outcomes, such as increased costs, decelerates the adoption of further investments. The study points to an emergent view of environmental strategy, where capabilities that are gradually developed in concomitance with environmental outcomes lead to an upgrading of environmental goals, thus triggering the feedback process. The process eventually culminates in higher levels of environmental conduct, being more and more integrated with business strategy and competitive advantage. Managers' values and environmental attitudes influence environmental decisions and actions, affecting the acceleration of the feedback process and the magnitude of responses. Managerial implications are discussed. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment 相似文献
29.
林海 《世界标准化与质量管理》2014,(8):41-43
本文根据胶质含量测定试验方法的要求,以车用汽油中胶质含量(包括未洗胶质含量和溶剂洗胶质含量)测定为例,探讨了0.5单位数值修约、极限数值的表示和判定在胶质含量测定数据处理和结果判定中的应用。目的在于使车用汽油产品检测工作中在数据处理、报告和结果判定方面更加规范和统一。 相似文献
30.
We provide survey evidence that personal values have an impact on individual investment decisions, in particular preferences for socially responsible investing. Our findings show that there is a positive link between altruistic values and the relative importance of social responsibility. This effect is stronger when individuals believe that they can make a positive social or environmental impact with their investments, or when they feel morally obliged to invest responsibly. If altruistic individuals associate responsible investments with higher returns, it decreases their motivation to invest responsibly. Egoistic values are negatively associated with the decision to invest responsibly, unless individuals associate responsible investing with higher returns. 相似文献