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排序方式: 共有638条查询结果,搜索用时 15 毫秒
1.
Empathy is a key trait distinguishing social entrepreneurs from traditional entrepreneurs, and an important antecedent of social entrepreneurial (SE) intentions. Yet, little research explains the mechanisms through which empathy motivates SE intentions. We argue that studying the link between the prosocial trait of empathy and the prosocial outcome of SE intentions requires a prosocial lens that traditional entrepreneurial intent theories cannot offer. Building on prosocial motives research, we propose that empathy explains SE intentions through two complementary mechanisms: self-efficacy (an agentic mechanism), and social worth (a communal mechanism). We find support for our hypotheses in a study of 281 university students. 相似文献
2.
Julia Planko Maryse M.H. Chappin Jacqueline Cramer Marko P. Hekkert 《Business Strategy and the Environment》2019,28(5):665-674
This paper is amongst the first to examine coopetition strategy for sustainable development at the network level. Companies who want to successfully implement complex innovative technologies that support sustainable development need to collaborate with other actors of the innovation ecosystem, including their competitors, so that they can develop standards, interoperable products, pool knowledge, and resources and bundle forces to compete against other technologies. Collaboration with competitors brings benefits, but also many risks. We investigated how firms cope with these risks when establishing an innovation ecosystem to implement a new technology in society. We conducted research in the Dutch smart grids sector and explored how these firms minimize inherent risks of coopetition. We found that system‐building actors in the Dutch smart grid field not only minimize inherent risks, but from the start of their collaboration they implement so‐called enablers to prevent these risks upfront. 相似文献
3.
Jun Sung Kim Sophie Deborah Mitchell Liang Choon Wang 《The Australian journal of agricultural and resource economics》2019,63(3):439-471
Using data from one of Australia's largest thoroughbred auction houses, we investigate the price determinants of thoroughbred yearlings sold at auction. We include novel key variables to construct hedonic pricing models and examine the relative role of stud fees compared to the wide range of attributes in the pricing of yearlings. We find that the price effect of stud fees is influenced by the value buyers place on both the characteristics of sires and the characteristics of sire side siblings. The findings imply that the quality of dams a sire has been matched within the breeding market has consequential effects on yearling prices through the sire's stud fee and progeny. 相似文献
4.
5.
Research on environmental reporting within individual sectors and industries is limited. Generic studies have typically focused on the reporting practices of the world's largest corporates. Some industries and sectors are under‐represented within these studies, limiting the potential for industry‐ or sector‐specific analysis. Forest and paper is one industry frequently under‐represented. This study examines environmental reporting amongst the top 100 forest and paper companies. The scale of environmental report publication is investigated, and the breadth and depth of reporting on the key industry issues of forest management and fibre procurement examined. The results show reporting is more prevalent amongst larger corporates but marked regional variations are evident. Most noticeably, Scandinavian companies are reporting more extensively, both in terms of the number of levels at which they report and the depth of information included on forest management and fibre procurement. Reasons for the marked regional variations in reporting are considered and markets for forest products and preferences within those markets for specific certification schemes identified as potential influencing factors. Copyright © 2003 John Wiley & Sons, Ltd and ERP Environment. 相似文献
6.
Sophie Manigart Veroniek Collewaert Mike Wright Sarika Pruthi Andy Lockett Hans Bruining Ulrich Hommel Hans Landstrom 《The International Entrepreneurship and Management Journal》2007,3(1):109-125
We examine the neglected area of internationalisation by VCs. Using a representative sample of 195 VCs, we show that the decision
of a European VC firm to invest internationally is driven by its human resources. Having more VC executives in general and
more VC executives with previous international experience in specific, results in a higher probability of investing internationally.
In contrast, more VC executives with experience in the VC industry or with an engineering background lead to a higher probability
of remaining domestic. 相似文献
7.
Dimensions of quality upgrading 总被引:2,自引:0,他引:2
The impact of the Central and Eastern European (CEE) economies’ trade integration with European markets on CEE trade structures has been studied extensively. These studies frequently observe a quality upgrading of CEE exports. In this paper we consider three dimensions of quality upgrading: upgrading across industries, upgrading across different quality segments within industries and, finally, product upgrading within quality segments inside industries. For the analysis we partition industries into quality segments based on EU‐15 import unit values. The results for ten CEE countries (comprising the CEE‐5, the Baltics and South East Europe) and thirteen industries suggest fundamental differences, both across country groups and across the three different notions of quality upgrading. The CEE‐5 show no evidence of entering a ‘low‐quality trap’ in all three dimensions. By contrast, while there is a general catching‐up process across industries and inside quality segments, the second notion of low‐quality specialization may be applicable within the high‐tech industries to the performance for the Baltics and South East Europe as a group. 相似文献
8.
This paper contributes to the established literature on fiscal consolidations by investigating the distinct behaviour of central and sub‐central tiers of government during general government consolidation attempts. In the light of different degrees of decentralisation across OECD countries, and the different responsibilities devolved to sub‐central tiers, we believe that this approach offers an illuminating insight into the analysis of fiscal consolidations and their success. We show that the involvement of the sub‐central tiers of government is crucial to achieving cuts in expenditure, particularly in relation to the overall size of the government wage bill. In addition, central governments appear to exert a strong influence on the expenditure of sub‐central tiers through their grant allocations, and control of these allocations appears to have a considerable impact upon the overall success of consolidation attempts. Finally, we demonstrate that there is a skewness in cuts towards sub‐central capital expenditure both when central governments cut grant allocations and when sub‐central governments engage in lone consolidation attempts. 相似文献
9.
The new standard for the accounting of insurance contracts (IFRS 17) will entail substantial changes for the insurance industry. In the following article the new standard is critically analyzed. First and foremost the coming valuation model, the so-called building block approach, is presented which will be the basis for all insurance contracts within the scope of IFRS 17. (For certain insurance contracts, especially those with direct participation features, or for less complex or short-term insurance contracts, there are some modifications.) To be more precise, IFRS 17 introduces an enterprise-specific valuation approach that is grounded on the so-called fulfilment value. This fulfilment value is determined by four separate building blocks (fulfilment-cashflow, discount rate, risk margin and contractual service margin), which will be addressed in detail. Finally, major changes in performed accounting practices that insurance enterprises are confronted with and will have to adapt to in their financial statements and accounts are pointed out. 相似文献
10.
Delays in financial reports often reflect issues related to period-end accounting and audit processes. We investigate the impact of filing delays in connection with auditor characteristics on the quality of financial statements in a sample of firms that filed Form 10-K after the statutory due date. We find that late filing firms are associated with lower financial reporting quality compared to timely filing firms matched by propensity scores, where financial reporting quality is measured by the absolute value of performance-matched discretionary accruals and the probability of a late filing being restated in subsequent periods. Furthermore, we demonstrate that the adverse consequences of late filings can be largely mitigated by having a Big 4 auditor. The differential audit quality stems primarily from Big 4 auditors in large offices and is more pronounced when an auditor may need to draw on additional resources in a limited period. 相似文献