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The comply-or-explain principle is a central element of most codes of corporate governance. Originally put forward by the Cadbury Committee in the UK as a practical means of establishing a code of corporate governance whilst avoiding an inflexible “one size fits all” approach, it has since been incorporated into code regimes around the world. Companies can either comply with code provisions or may explain why they do not comply, i.e., why they deviate from a code provision. Despite its wide application very little is known about the ways in which comply-or-explain is used. In addressing this we employ legitimacy theory by which explanations for deviating can be understood as means of legitimizing the company’s actions. We analyzed the compliance statements and reports of 257 listed companies in the UK and Germany, producing some 715 records of deviation. From this we generated an empirically derived taxonomy of the explanations. In a second order analysis we examine the underlying logic and identify various legitimacy tactics. We discuss the consequences of these legitimacy tactics for code regimes and the implications for policy makers. 相似文献
93.
Matthew L. Mitchelson Derek H. Alderman E. Jeffrey Popke 《Social science quarterly》2007,88(1):120-145
Objectives. We investigate the economic geographies of streets named for Reverend Dr. Martin Luther King, Jr. (MLK Streets), which are an increasingly common means by which various community members across the United States are attempting to commemorate the slain civil rights leader. It is our intent to characterize these negatively “branded” spaces in order to challenge some of the common perceptions about them and inform current and future MLK Street naming debates. Methods. We statistically analyze nonresidential establishments located on streets named for King in terms of scale (as measured by annual sales and employment) and industrial classification. To our knowledge, this is the first such analysis conducted at the national level. Results. Establishments located on MLK Streets do not systematically exhibit economic marginality. Establishments located on these streets do systematically exhibit unique local functions and industrial composition. Conclusion. In the absence of empirically‐driven research, the negative stereotypes that surround MLK Streets have gone unchallenged and are proliferating. The research reported here calls into question a number of these stereotypes and should inform the public, city councils, and other local policymakers, who are increasingly being faced with contentious MLK Street naming debates. 相似文献
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A stepwise variable selection procedure for multinomial discrimination is presented and discussed. Based upon the work of Kullback and Hills, stopping rules are proposed and illustrated for a set of data on communication buyer behavior. 相似文献
96.
This paper explores two of the most important challenges facing contemporary scholars who seek to assign blame for deviance in organizational contexts. The first concerns the selection of an appropriate level of analysis. The second focuses on the social meaning of intent, or willfulness, also called mens rea in criminal trials. We suggest that scholarly worldviews play a central role in determining how these issues are discussed in the literature, thereby impacting the assignment of blame. Throughout, we use the case of the Tuskegee syphilis study to illustrate key issues. 相似文献
97.
'Stereotype threat' refers to the state of psychological discomfort people experience when confronted by an unflattering reputation in a situation where that reputation can be confirmed by one's behavior. Once aroused, stereotype threat can have a number of disruptive effects, among them the short-term impairment of intelligent thought and academic achievement. Over time, it can prompt defensive adaptations that have far-reaching effects, such as disengagement from activities or domains where the stereotype is relevant, which in turn can lead to impaired intellectual development. Stereotype threat thus can result in a self-fulfilling prophecy whereby a person comes to resemble his or her reputation, living up or down to social expectations. This article reviews the development of the stereotype threat construct from Steele and Aronson's (1995 ) original demonstration to investigations of its generality and mediators and to more recent studies focusing on strategies for reducing its negative effects. 相似文献
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Despite significant evidence pointing to the key role of relationship quality in solidifying commercial relationships, limited attention has been paid to its determinants in an international context. In an attempt to fill this research gap, our study examines the impact of asset specificity, role performance and cultural sensitivity on the quality of the relationships between importers and their foreign suppliers. It is based on a mailed survey involving 292 importing firms. Relationship quality is presented as a higher‐order concept that results in lower conflict and greater trust, commitment and satisfaction. The results indicate that asset specificity, role performance and cultural sensitivity play a significant positive role in building sound relationship quality. Several managerial implications are extracted from the study, as well as suggestions for future research. 相似文献
100.
Abstract Using samples of census data from the University of Minnesota Population Center's “Integrated Public Use Microdata Series” (IPUMS), we describe trends in African‐American migration to the South across recent decades, and explore the applicability of the concept of “return migration” to various demographic patterns. Our findings suggest that the return movement contains multiple migration streams involving African‐Americans of higher socio‐economic status (compared with both origin and destination populations) moving to both urban and rural destinations. These patterns represent clear differences from the earlier 20th century's “Great Migration” of African‐Americans from South to North. The recent return migration streams suggest that the South may be replacing the North as a “land of promise” for some upwardly mobile African‐Americans, and may also reflect what Carol Stack (1996) has termed a “call to home” as a motivating factor shaping recent African‐American migration to the rural South. 相似文献