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1.
《Organizational Dynamics》2022,51(3):100894
To lead effectively in a VUCA (i.e., volatile, uncertain, complex, and ambiguous) environment, leaders must quickly and continuously acquire new skills. However, formal development opportunities aren’t nearly enough to support the ongoing skill development leaders need to manage the level of complexity and change they are facing. Instead, leaders must take ownership of their own development. In this paper, we describe a straightforward, four-step process that leaders can implement to pursue their individualized development through leader development planning. Specifically, we walk leaders through the evidence-based steps of creating their unique leader development plan (LDP), including (1) identifying their leadership strengths and weaknesses, (2) setting effective leader development goals, (3) designing SMART strategies, and (4) reflecting, refining, and realigning their plan. Throughout the article, we detail positive examples as well as common pitfalls that we observed from our work supporting 101 mid- to senior-level leaders in designing their LDPs. Our purpose in doing so is to provide tools and examples to enable leaders at all levels to drive their development at their own pace. 相似文献
2.
This paper concerns optimal nonlinear labor income taxation in an economy with union wage setting and endogenous hours of work. The purpose is to study the determinants of tax progression. We show that the optimal degree of progression of the labor income tax depends on the extent to which the government can influence the wage rate via tax policy as well as on its ability to redistribute income across individuals. In addition, the argument for progressive labor income taxation depends on whether hours of work are chosen by the employed themselves or the union. 相似文献
3.
Ludger Linnemann 《The Scandinavian journal of economics》2004,106(2):273-297
A dynamic general equilibrium business cycle model is constructed with staggered price adjustment, monopolistic wage setting and distortionary taxation. The government purchases goods, runs an unemployment benefit system and balances its budget through a proportional tax on labour income. A temporary tax‐financed increase in government expenditures can lower the tax rate through a demand‐induced widening of the tax base. It is shown analytically that this allows private consumption to rise, under realistic conditions, despite the negative wealth effect of increased fiscal spending. 相似文献
5.
In his 1960 book, Sraffa suggested using a composite commodity,which he called the Standard commodity, to solveRicardo's search for an invariable measure of value, i.e., astandard capable of isolating the price movements of any othercommodity induced by changes in income distribution. The absencein Sraffa's book of an explicit proof of the invariance propertyof this standard gave rise to many misunderstandings about itsmeaning and its role as an invariable measure of value. In orderto clear up these questions, Bellino (On Sraffa's Standard commodity,Cambridge Journal of Economics, vol. 28, 12132, 2004)has proposed a proper definition of an invariablemeasure of value, showing that Sraffa's Standard commoditydoes fulfil the requirements of this definition. He claims thatthe fulfilment of this property (but not the constancy of itsnominal price) qualifies the Standard commodityas an invariable measure of value. In this paper, a proof ofthe invariance of the price of the Standard commodity with respectto changes in income distribution is given, and the equivalenceof this property with Bellino's definition of invariance isshown. 相似文献
6.
新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。 相似文献
7.
我国武器装备通用ATS(自动测试系统)经历了从引进、仿制到自行研制的过程,但是目前通用ATS总的局面是通用ATS不通用,这种局面主要是由于国内对通用ATS实现技术缺乏统一认识造成的。基于此,本文研究了与开发通用ATS密切相关的标准/规范、硬件配置技术、接口技术、集成测试软件开发环境技术。本文的研究结果适用于所有开发通用ATS的项目。 相似文献
8.
会计准则制定导向:权变观 总被引:1,自引:0,他引:1
会计准则制定导向是会计理论研究的新课题。本文提出了会计准则制定导向权变观,这一观点旨在有机结合原则导向与规则导向的优点和规避其缺点。文章首先分析了权变观的定义、特征,并将其与现有的会计准则制定导向进行比较分析。最后就权变观对我国会计准则制定的适用性进行分析,并提出了完善的建议。 相似文献
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10.
产业集群是现代产业发展过程中形成的一种具有典型特征的,介于企业和行业之间的产业组织形态。产业集聚的巨大正效应是产业集群形成和发展的重要原因。同时,产业集聚也会产生负效应,这些负效应可能导致产业集群发展缓慢,甚至衰退和消亡。找到正确有效的途径强化产业集聚的正效应,预防和消除产业集聚的负效应,是保持产业集群健康、持续发展的关键。技术标准对产业和企业的命运起着越来越重要的作用,技术标准与产业集群发展、运行秩序规范、负效应的防范与消除等方面都有着紧密的相关性,是促进产业集群发展的有效工具和手段。 相似文献