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1.
John H. Beck 《Journal of urban economics》1983,13(2):127-146
In previous discussions it has been argued that tax competition between local governments results in a tax burden on business that is less than the cost of public services for business and in suboptimal levels of public expenditures for residents. However, this conclusion has never been substantiated by a full theoretical treatment. Here a theoretical model of tax competition is developed between metropolitan areas, with labor perfectly immobile and two local public goods, one for residents and one for business. For “plausible” parameter values, numerical solutions of the optimality conditions are computed by means of a nonlinear programming algorithm. 相似文献
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Despite empirical research and theoretical validity, there is mixed evidence on whether employee stock options align interests between management and shareholders by turning managers into owners. What used to be a functional tool introduced in the 1950s, has gotten out of hand, as perceived by the press and popular literature. The main catalyst is the accounting treatment stock options receive. This paper provides an overview of the empirical research in the field and discusses the current accounting treatment of employee stock options and impending changes. We conclude by proposing alternative compensation tools. 相似文献
3.
Caren Klingbeil Thorsten Semrau Mark Ebers Hendrik Wilhelm 《Journal of Management Studies》2019,56(5):929-965
Situated in the context of academia, this study integrates ideas from institutional theory, person‐environment fit theory and leadership research to conceptualize and examine the cross‐level link between the organizational‐level institutional logic of research commercialization and the entrepreneurial intentions of researchers. Multi‐level analyses based on a sample of 254 researchers working for 85 research group leaders in 49 German research institutes reveal that two distinct attributes of research group leaders – that is, their track records of entrepreneurial behaviour and their entrepreneurial intentions – play a significant role in transmitting the organizational‐level logic to the individual level. We also observe a complementary interaction between organizational‐level commercialization logic and the entrepreneurial track records of leaders. We discuss how these findings advance our understanding of science commercialization through academic entrepreneurship and how they inform institutional theory and theory development in other domains of entrepreneurship research. 相似文献
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New knowledge presents opportunities for commercial value and can hence be a critical asset for entrepreneurial ecosystems (EEs). In particular, general purpose technologies are major drivers of entrepreneurship. Thus, a nuanced understanding on technological knowledge and its spillovers among actors within an EE is warranted. Using knowledge‐spillover‐based strategic entrepreneurship theory, we propose to observe knowledge spillovers through the assessment of the knowledge bases of a technology in an EE. To do so, this article proposes to use three key sources of knowledge: publications reflecting the emerging knowledge base, patents representing the realized knowledge base, and startups showing the experimental knowledge base. This article uses secondary data sources such as Web of Science and applies the method of bibliometrics to illustrate how an assessment is carried out in practice by evaluating the artificial intelligence (AI) knowledge bases in Sydney from 2000 to 2018. The findings are summarized with an illustration of the evolution of the key actors and their activities over time in order to indicate the key strengths and weaknesses in Sydney's AI knowledge among the different bases. Contrary to expectations from the high potential of knowledge spillovers from a general purpose digital technology such as AI, the article shows that apparent knowledge spillovers are yet highly limited in Sydney. Even though Sydney has a strong emerging knowledge base, the realized knowledge base seems weak and the experimental knowledge base is slowly improving. That observation itself verifies the need to take strategic actions to facilitate knowledge spillovers within EEs. After the implications for theory and policy makers are discussed, suggestions for further studies are proposed. 相似文献
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Immanuel Pahlke Roman Beck Martin Wolf 《Business & Information Systems Engineering》2010,2(5):305-315
Currently, several Enterprise 2.0 platforms are beginning to emerge. This paper introduces Enterprise Mashup technology as
a means to improve IT alignment of individual work processes and changing business needs. Enterprise Mashups enable users
to create customized applications to easily find and transform business information and functionalities, as well as collaboratively
share pre-built Mashup applications. Therefore, the concept of Enterprise Mashups integrates Web 2.0 technologies and principles
with well-established paradigms such as Enterprise Information Integration, Business Intelligence, and Business Process Management.
Involved organizational key drivers, technical challenges and inhibitors are discussed to assess the potential business value
and explain the emerging expansion of Mashup platforms in companies. 相似文献
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Thorsten Hellmann 《Wirtschaftsdienst》2010,90(5):344-346