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71.
Nonfinancial measures (NFMs) are a common feature of strategic performance management frameworks. We examine the role of one widely used NFM: customer satisfaction, in one aspect of strategic performance management: CEO compensation schemes. Drawing on agency theory precepts, we hypothesize that the extent to which firms link CEO compensation to customer satisfaction is influenced by satisfaction's ability to act as a leading indicator of future profitability (lead indicator strength). We further hypothesize that the extent to which customer satisfaction's lead indicator strength influences the weighting of satisfaction in CEO compensation schemes has a positive influence on future shareholder value. Our empirical results offer strong support for both hypotheses and extend research on the use and efficacy of NFMs in CEO compensation schemes. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
72.
孙宪来 《石油工业技术监督》2014,(7):33-35
录井作业在石油天然气勘探开发过程中具有重要作用,而其中计量管理对保证录井质量至关重要,受多种因素影响,录井企业计量管理工作还存在薄弱环节,通过对录井计量管理现状进行分析,指出存在的主要问题,并提出改善和提高计量管理水平的措施。 相似文献
73.
针对近年来井架在起升过程中出现弯曲或倒塌的现象,根据相似理论研制了与JJ450/45-K型井架结构几何尺寸比为l:8的模型,对井架模型进行了起升过程力学分析,利用matlab软件对起升大绳拉力变化规律进行了分析计算,确定了该种穿绳方式下的井架在起升过程中起升大绳受力最大的位置,并对井架模型起升过程进行了应力测试分析。结果表明,井架在起升初始位置时,整体受力最大,最大应力位于井架立柱下段起升大绳缠绕的导轮处和人字架的人字连接处,在井架设计、井架起升时,应对受力较大位置和杆件进行重点关注。 相似文献
74.
《Food Policy》2019
In recent years, labor-intensive agricultural products from developing countries have exhibited inferior performance in international trade due to quality and safety incidents, among which pesticide residue is a major issue. Aiming to improve food quality and safety in the context of cooperatives, we introduced three categories of control measures: outcome control, process control and social control. Based on the Pre-Harvest Interval Standard (PHIS), we selected three indices, farmers’ implementation rate of PHIS, absolute distance to PHIS and relative distance to PHIS, to evaluate appropriateness of pesticides use, reduction of pesticide residue and safety improvements of agricultural products. By using random sampling survey data, we empirically analyzed the marginal effects of control measures and their combinations on food quality and safety standards. The empirical results show that implementing process control, namely, unified production standards or supply of unified agricultural inputs, can comprehensively improve farmers’ implementation rate of PHIS, absolute distance and relative distance to PHIS respectively by 34.9%, 3.2 days and 46.0% on average. While the effects of outcome control (safety inspection) and social control (bonus-penalty incentive or training) are restricted to other measures. Therefore, we suggest cooperatives should take farmers’ features, implementation conditions and the effects of control measures into consideration in order to make a sustainable management plan for improving food quality and safety and enhancing competitiveness in international markets. 相似文献
75.
分析了中原油田现有一级企业标准中主要工艺措施相关标准的现状及存在的问题,从标准化的角度提出了采取的对策。结合油田实际,对每项相关标准进行研究,形成了适合油田生产的主要措施系列标准,使油田主要措施井的各个工作环节都有标可依。 相似文献
76.
77.
建筑物预防性维修成本的最优控制问题,是企业现代化经营管理的一个重要组成部分,直接影响到企业的经济效益。针对承受重复荷载作用的建筑构件,失效概率随服役时间增加而增大的实际情况,提出了失效风险的概念。采用役龄回退因子描述了维修后失效概率降低的程度,在此基础上推算出满足可靠度约束条件,适用于特定时间段非等间隔检测期序列,计算出单位维修周期内的检测次数。通过对维修成本函数的分析,建立了基于等失效风险状态的维修成本优化模型。为房屋物业管理部门进行建筑物的维修和更换决策提供参考依据。 相似文献
78.
魏巍 《地质技术经济管理》2009,(3):59-62
探讨了中韩两国贸易合作与双边产业内贸易发展的关系。通过对1992—2007年两国平均关税与产业内贸易指数进行协整和Granger因果检验。发现两者之间存在着长期稳定的均衡关系:平均关税每降低0.01将导致产业内贸易指数上升0.27。由此得出,在中韩两国贸易合作进程中,随着关税壁垒的不断降低,双边产业内贸易将得到更快的增长,两国贸易合作的调整成本呈长期下降趋势。 相似文献
79.
We develop a specification test and a sequence of model selection procedures for non-nested, overlapping, and nested models based on the second Hansen-Jagannathan distance, which requires a good asset pricing model to not only have small pricing errors but also be arbitrage free. Our methods have reasonably good finite sample performances and are more powerful than existing ones in detecting misspecified models with small pricing errors but are not arbitrage-free and in differentiating models that have similar pricing errors of a given set of test assets. Using the Fama and French size and book-to-market portfolios, we reach dramatically different conclusions on model performances based on our approach and existing methods. 相似文献
80.
Giovanni Liberatore Francesco Mazzi 《Advances in accounting, incorporating advances in international accounting》2010,26(2):333-339
The aim of this contribution is to verify whether there exists a reaction of financial markets to the new accounting method for goodwill introduced by SFAS 142 and IAS 36. Our research hypothesis is that financial markets should have no significant reaction to the goodwill write-off following the impairment test, since the latter's outcome represents an economic estimate without financial significance. The hypothesis was checked by the analysis of the companies added to the Standard & Poor's Europe 350 index over a three-year period, taking note of goodwill write-off announcements and relating them with the stock market prices and their volatility. The results demonstrate a correlation between the goodwill write-off and the behaviour of financial markets, while the same connection cannot be evinced for prices volatility. Also, what comes out from our analysis is that markets need a relatively long period, over one semester, before absorbing in full the effects resulting from the write-off announcement. 相似文献