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This study focuses on the issues relating to the implementation of management accounting systems in complex settings such as archeological sites. The aim is to understand the conditions under which the implementation of performance management systems (PMS) may enable cultural organizations to fulfil their multiple objectives and the factors which play a crucial role in such dynamics. Focusing on the Herculaneum Conservation Project (HCP) the study explains how PMS came to be implemented having been made acceptable to all parties involved. The Middle Range Theory as developed by Broadbent and Laughlin (Accounting control and controlling accounting: interdisciplinary and critical perspectives, Bingley, Emerald, 2013) was utilized to explore how the PMS change took place in the HCP, and focus on the factors influencing this process. The findings reveal that the change in the PMS benefited from the involvement of a multidisciplinary Specialist Work Group. This involvement reduced the natural tendency to resist the forces of change and increased the commitment of the various groups of stakeholders to the new culture. The findings reveal how PMS were developed in the context of a multifaceted approach to change, allowing us to draw both theoretical and practical lessons that may be brought to bear in other complex contexts.  相似文献   
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Poker playing and responsible gambling both entail the use of the executive functions (EF), which are higher-level cognitive abilities. This study investigated if online poker players of different ability showed different performances in their EF and if so, which functions were the most discriminating for their playing ability. Furthermore, it assessed if the EF performance was correlated to the quality of gambling, according to self-reported questionnaires (PGSI, SOGS, GRCS). Three poker experts evaluated anonymized poker hand history files and, then, a trained professional administered an extensive neuropsychological test battery. Data analysis determined which variables of the tests correlated with poker ability and gambling quality scores. The highest correlations between EF test results and poker ability and between EF test results and gambling quality assessment showed that mostly different clusters of executive functions characterize the profile of the strong(er) poker player and those ones of the problem gamblers (PGSI and SOGS) and the one of the cognitions related to gambling (GRCS). Taking into consideration only the variables overlapping between PGSI and SOGS, we found some key predictive factors for a more risky and harmful online poker playing: a lower performance in the emotional intelligence competences (Emotional Quotient inventory Short) and, in particular, those grouped in the Intrapersonal scale (emotional self-awareness, assertiveness, self-regard, independence and self-actualization).  相似文献   
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In 2013, the European Council approved the Youth Guarantee (YG) to counteract youth unemployment. Because of its specific features, the YG is useful for understanding whether the EU has triggered policy change in national youth unemployment policies. Contrary to most of the literature on similar topics, we focused in this study on the effect of this specific European measure rather than on broader EU strategies or policies. The study contributes to the literature by qualifying the degree of fit/misfit and suggesting a counterfactual analysis, using the case of France. We first situate the article within the broader Europeanisation debate and present our research design. The second section introduces the policy structure of the YG and investigates youth unemployment policy in France, prior to and after the European initiative. The third section discusses whether the French youth unemployment policy would have been developed in the same way without the YG. A final section concludes.  相似文献   
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Social Indicators Research - This paper provides a unified view for defining a measure of the reasons behind migration flows whose nature is of social and economic type. To this aim, worldwide...  相似文献   
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Inappropriate measures of exposure, including inadequate consideration of latency in the analysis of chronic effects of air pollution, may lead to overestimation of the impact of air pollution on health effects. A relatively simple way to check the plausibility of results on chronic effects of air pollution would be to report in parallel the smoking‐associated risks.  相似文献   
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In literature, several variables, both individual and collective level, have been utilized to explain community engagement: the active, voluntary involvement of individuals and groups in changing problematic conditions in communities. The purpose of this study is to identify the main community-based variables and, via meta-analysis research, calculate the effects of these variables on community engagement. These variables include sense of community, community identity, social well-being, place identity, trust in the community, trust in institutions, and community cohesion. The overall and partial effect sizes and heterogeneity between studies were calculated. Some study characteristics (i.e. type of sample, size of sample, percentage of women in the sample, and mean age) were used as moderators for subsample analysis and meta-regressions. The first six major variables (sense of community, community identity, social well-being, place identity, trust in the community, and trust in institutions) show a positive but moderate relationship with community engagement. As for the moderating variables were not found substantial variations. The data are very heterogeneous and highlight the complex and multivariate nature of community engagement. Theoretical and methodological implications were discussed.  相似文献   
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