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1.
As part of the reforms of their systems for financing and delivering health care, many transition economies, particularly in central and eastern Europe, have adopted national insurance funds that are institutionally separate from ministries of health. Most of these countries have also grappled with the problem of restructuring the delivery system, especially the need to reduce hospital capacity. Although improving the performance of medical care providers through a shift from passive budgeting to explicitly incentive mechanisms is important, why this change in financial relations between the government and providers could not be implemented simply by reforming the role of health ministries is not obvious. This paper presents an explicit rationale for the separation of powers between the regulator (the ministry of health) and the financing body (the insurance fund), based on the inability of a single agency to commit to closing hospitals. JEL classification: L51, P20, P35, I18.  相似文献   
2.
We present a probabilistic model based on the one developed by Hernández Mendo and Anguera (Revista de Psicologíca Social, 16(1), 71–93, 2001). Here we have tried to break down the interaction contexts that the opposing teams are able to generate and transform during the game. We are aware that a given player or team does not produce consistent behaviour in similar situations. However, a degree of uncertainty is assumed to exist regarding whether the results obtained are a specific function of the analysis used. In order to carry out this research a category system which optimized that used in the previous model was developed. This system should enable the interaction between teams to be observed within the actual play of a soccer game. A lag sequential analysis was performed on the basis of a coding of the behavioural flow. After describing the behavioural patterns obtained a probabilistic model of the development of play in soccer is proposed.  相似文献   
3.
    
Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action.  相似文献   
4.
    
Business analytics can be described as the statistical analysis of data to make decisions and meaningful conclusions. As the demand to advance the curriculum of undergraduate business education increases, courses in business analytics aim to provide students with fundamental skills in critical thinking. Educators have found that spreadsheet applications that include statistical features are easy to use and facilitate student learning. The authors analyzed student performance in an introductory business analytics course that used Microsoft Excel as a statistical tool by comparing scores from this introductory course with those from an information technology course in which only Excel skills were learned.  相似文献   
5.
    
The authors investigated whether the curricular structure of an economics course (semester, trimester, or compressed block schedule) has an effect on an undergraduate's subsequent retention of course material, while controlling for other relevant differences. They tested separately for theoretical or process comprehension and for graphical construction or interpretation, while separating microeconomics from macroeconomics content as well. They used an instrument to address the no-stakes testing problem, and their Heckman two-stage estimations present some interesting results for educators and institutional policymakers alike.  相似文献   
6.
论“饭店管理学”的教学体系   总被引:5,自引:0,他引:5  
以教学体系设计为导向,将有关饭店管理的基本内容划分为服务管理、功能管理、发展与战略管理和行业管理四个层面,并以功能管理层面为重点,具体阐述了以管理理念为核心的饭店管理方案的设计思路。目的是探索具有中国特色的饭店管理高层次人才的培训内容体系。  相似文献   
7.
宽口径课程的专业覆盖面广,理论性较强.随着不同学科交叉的不断深入,该类课程体系的构建需要做出适应形势变化的调整.本文从适应和拓展专业范围出发,提出从课程教学内容设置、多媒体课件制作以及实验教学强化等方面进行资源整合,构建模块化课程体系的思路.  相似文献   
8.
Innovation in food service technology offers differentiation and cost leadership in strategic terms. The majority of food service businesses do not have research and development laboratories. At present, the innovations in equipment design and layout, packaging and service techniques are of a defensive or reactive nature. Examples of defensive innovation include faster and better preparation methods, improved temperature control, even heating, energy and labour savings, less waste, better sanitation, faster service and flexibility. In contrast, developments in offensive or pro-active innovation, which can radically change current practices, are rare. Novel food service processes can evolve as a result of adoption of technological breakthroughs in “high tech” fields of the economy. This justifies investments in offensive research and highlights the importance of technical competencies for a food service professional.  相似文献   
9.
"无为而无不为"命题只有依寓在道德王国里才能获得现实可能性。该命题的行为主体所指——圣人内涵着对崇高品性追求的伦理预设,其前提条件"无不为"和"无为"必然关涉到圣人"为天下式"和"功遂身退"的道德内蕴,"圣人之道为而不争"决定了该命题的语境性质全在伦理一维。  相似文献   
10.
"室内设计原理"课程是室内设计方向的主干课程之一,在专业课程教学中占有重要的地位。针对"室内设计原理"课程的教学现状及存在的问题,提出从教学方法、教学手段及考核评价机制入手对"室内设计原理"课程教学改革进行探讨,以期成为室内设计方向其他专业课程教学改革的重要切入点。  相似文献   
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