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The importance of evaluating a discipline system from an ethical perspective is considered. Disciplinary practices in contemporary organizations are frequently characterized by managers having to choose from among alternative courses of corrective action. Since the selected alternative may have serious consequences for the individuals involved, its rightness or wrongness is of concern. The pattern of these choices reflects the overall disciplinary practice of the organization, and is an issue that warrants attention from an ethical perspective. Basic schools of thought that influence contemporary discipline practices are discussed and suggestions are made for conducting an evaluation of the ethical nature of a discipline system. 相似文献
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重新审视“十七年”的革命小说,指出这批小说在讲述革命时充满裂隙,并从质疑激情叙述下的历史真实、革命大叙事与生命小叙事的冲突两方面展开分析。裂隙的成因源自意识形态的规训对作者个体感受的驱逐。 相似文献
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经济转型意味着旧的"社会契约"被打破,而新的契约尚未订立,作为企业行为调控机制的伦理作用得以彰显.我们在分析市场经济体制下,西方企业在不同管理时代的"伦理"与"绩效"关系的基础上,阐明企业伦理本身的特有属性及经营绩效的内涵;同时结合中国国有企业目前面临的伦理困惑,认为国有企业要破解这些伦理困惑,就必须根据变化了的现实对其管理伦理进行合理定位,以"社会期望"为前提谋求企业与社会的和谐,以市场经济游戏规则为准谋求企业之间的和谐,以人本管理为依托达到企业与员工关系的和谐统一、以生态优先为基准谋求企业与自然的伙伴关系,以与全球经济接轨为基础实现国有企业组织个性化,以"权威声誉、伦理声誉"营造社会激励伦理行为的氛围. 相似文献
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Ethical Unit Trust Financial Performance: Small Company Effects and Fund Size Effects 总被引:1,自引:0,他引:1
Alan Gregory John Matatko & Robert Luther 《Journal of Business Finance & Accounting》1997,24(5):705-725
Recent papers which have examined unit trusts have controlled either for a 'fund size effect' or for the 'small firms effect' in the investment portfolio. The contribution of this paper is an analysis of the 'small firms effect' whilst simultaneously controlling for the 'fund size effect'. We show that the ethical unit trusts have significantly greater exposure than general unit trusts to the 'small firms effect', and that net of this there is no significant evidence of over or under performance by ethical trusts using an adjusted Jensen measure. Using two cross-sectional approaches, we demonstrate that whilst a 'small firms effect' has a role to play in explaining unit trust performance, fund size is not correlated with the financial performance of unit trusts. This cross-sectional analysis also provides some evidence that ethical unit trusts may perform less well than general unit trusts. 相似文献
6.
Alexa Mossaz 《Journal of Sustainable Tourism》2017,25(7):989-1006
ABSTRACTUsing conservation tourism as a test case, this study explores the role high-end travel agents play in selling sustainable tourism. It examines a niche marketing activity in that process. The study focuses on agents’ consideration of ethics as they act as information brokers between tourists and operators. Data were collected from interviews with agents and analysed using a deductive content analysis based on six overarching concepts and theories on ethical decision-making. The findings emphasize the implicit influence within conservation tourism of tourism's ethical dimensions, whilst identifying many constraints that prevent a full consideration and/or disclosure of ethical concerns in the sales process. Most importantly, agents made assumptions using a false consensus bias about clients' preferences for service over concerns for the environment, and were not prepared to discuss the more sensitive issues surrounding conservation with their clients. A number of recommendations are proposed regarding the need to unpack conservation information, overcome the false consensus bias, and agents’ reluctance to discuss ethics in the sales process. Finally, the findings have broader implications for the development of sustainable tourism, which ultimately will depend on a dialogue of ethical concerns and values within the tourism supply chain between suppliers, brokers and tourists. 相似文献
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Peter Griffiths 《Economic Affairs》2011,31(1):103-104
Smith (2010 ) does not deny that he made errors in economic theory, logic and fact, and that he had misused evidence. He says that I misrepresented a large body of theory, that I distorted what he said in four places and that I was wrong in one sentence. These statements are false. 相似文献
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Sean Mccartney 《Accounting Education: An International Journal》2013,22(3):309-310
The purpose of this study is twofold: (1) to determine if an ethics presentation at an Italian university can change students' perceptions of ethics; and (2) to compare the results of this study with previously published results from US students. The ethics presentation, previously developed by Smith, Smith and Mulig (2005) Journal of Business Ethics, 61(2), pp. 153–164, for accounting and business classes, made available on the Internet, was adapted and used in classes in Italy. As in the USA, Italy has faced significant financial scandals and corporate failures in recent years. Both Italian and US penal laws have been changed to prevent future financial frauds, but there are limits to what laws can accomplish. The ethics presentation described in this Teaching Note was an effort to encourage students to consider the importance of ethics. The impact of the presentation on Italian students' perspectives is described. In addition, a comparison is made of the impact of the presentation in Italy and in the USA, which shows that students in both countries regard ethics as a very important topic. 相似文献
10.
Mohammad Jizi 《Business Strategy and the Environment》2017,26(5):640-655
Despite knowing the potential effect of social reporting on firms' continuity, there is limited research into the influence of the composition of boards of directors on CSR disclosure. This paper adds to the emerging CSR literature empirical evidence by examining how board composition relates to a firm's social and environmental disclosure as well as the implementation of social policies. Using a sample of FTSE 350 firms for the period 2007–2012, the results show that higher board independence facilitates the conveying of firms' good citizenship image through enhancing societal conscience. The results also show that female participation on boards is favorably affecting CSR engagement and reporting as well as the establishment of ethical policies. Hence, the research suggests that boards with higher female participation and independence boost the legitimacy of CSR reporting. Board gender diversity and independence facilitates directing part of the firm's scarce resources toward value maximizing social projects and subsequent reporting on these. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献