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排序方式: 共有2026条查询结果,搜索用时 18 毫秒
31.
Dieter Bögenhold Matthias Fink Sascha Kraus 《?sterreichische Zeitschrift für Soziologie》2009,34(3):22-42
In this paper three prominent discourses of Entrepreneurship Research — 1) the Entrepreneur as an actor in society, 2) the embeddedness of the research object of Entrepreneurship Research and 3) the determinants of entrepreneurship processes — are analyzed for possible interfaces between a sociological and economical perspective. This analyses results in a systemized portfolio of research topics, which seem to be especially attractive for such an integrative research approach. The results of a survey of 105 entrepreneurship researchers in the German speaking world underpin the relevance of the identified interfaces and allow for their priorization. That way we contribute to an integration of this field as the presented set of identified interfaces, in a first step, provides a feasible agenda for interdisciplinary (empirical) follow-up research whose results — in a second step — can build elements of an integrative concept of Entrepreneurship Research. 相似文献
32.
李文耀 《烟台大学学报(哲学社会科学版)》2000,13(1):3-7
本文探讨了科学发现过程中的非理性因素直觉、灵感,等等,它们在科学研究中往往起到十分重要的作用.文章阐述了灵感思维的突发性、非逻辑性等特点,以及机遇在加速科学发现进程中所起的作用.文章指出,研究环境尤其研究单位的学风、传统和学术水平等,对于科研的进程和成败起着极大的作用,并以诺贝尔奖得主的情况作了深入的讨论. 相似文献
33.
试论企业技术创新激励与约束机制 总被引:1,自引:0,他引:1
和云 《云南民族大学学报(哲学社会科学版)》2001,18(2):30-33
由于缺乏有效的企业技术创新的激励机制和约束机制,致使相当部分国有企业缺乏创新的热情和责任,不能成为技术创新的主体,激励机制与约束机制是企业技术创新的动力机制,只有尽快建立相对完善的激励机制和约束机制,才能保证企业技术创新活动的健康发展. 相似文献
34.
温树斌 《烟台大学学报(哲学社会科学版)》2000,13(1):22-28
国家主权与国际法的关系一直是国际法领域倍受关注的热门话题之一.为了正确辨析两者之间的关系,首先必须弄清主权的性质、主权与主权权利的不同概念及相互关系.笔者认为,主权权利区别于主权的特征在于,不仅其自身具有可分割或可让与性,而且可与主权相分离,甚至全部主权权利的不能行使也不构成对主权的否定.以此为基础,本文将主权与国际法的关系划分为两个层面,即国家主权与国际法相互依存的关系、国际法对主权权利的丰富、发展和限制的关系. 相似文献
35.
民营企业文化管理的重构 总被引:19,自引:1,他引:19
民营企业文化管理重构,主要包括理念和制度两个方面.在理念上,要把民营企业的非理性的血缘、情缘文化理念,转变为现代企业的业缘、事缘理念;要用"以人为本"的现代管理理念,取代以"以工具为本"的陈旧理念;用注重灵魂塑造的理念,取代注重形式主义的有害理念;用注重长期培育的理念,取代追求短期见效的落后理念;用注重形成企业集体无意识的理念,取代注重企业细小行为规范的肤浅理念.在制度方面,民营企业要努力建构自己的文化意义符号管理制度,文化沟通网络管理制度,职场氛围管理制度,文化训练管理制度,文化遗传管理制度等. 相似文献
36.
Dirk Kiesewetter Tobias Steigenberger Matthias Stier 《Zeitschrift für Betriebswirtschaft》2018,88(9):1029-1060
The European Commission has been supporting a transition from a system of separate accounting to formula apportionment. After its 2011 draft directive was rejected by the Council, the Commission presented two new draft directives in October 2016, one stipulating rules for a common tax base and another the terms for consolidation and apportionment. The aspired system of unitary taxation is considered more resistant to profit shifting and assumed to reduce compliance costs. However, there are also doubts about the extent, to which such a system will eradicate tax-planning activities of MNEs. Other concerns have arisen about the practical issue of enforcing uniform rules for asset valuation throughout the member states. We use a dynamic model of tax accounting based on neoclassical investment theory and effective tax rates to determine to what extent formula apportionment mitigates the efficiency of typical profit-shifting strategies. We focus on the roles of transfer pricing and intragroup debt financing (through loans and leases) under both separate accounting and formula apportionment. We also take into account a possible leeway for inconsistent valuation. Our results show that instead of eliminating tax planning strategies, the proposed system might simply induce a shift from manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin capitalisation rules and transfer pricing documentation redundant. However, formula apportionment invites for new forms of tax planning. It is therefore essential to give credit to these new kinds of tax incentives when implementing a system of unitary taxation. 相似文献
37.
Matthias Thiemann Marius Birk Jan Friedrich 《KZfSS K?lner Zeitschrift für Soziologie und Sozialpsychologie》2018,70(1):259-286
Post-crisis, macro-prudential ideas have challenged the epistemic authority of private risk management technologies, declaring them to be pro-cyclical contributors to systemic risk. This discursive challenge has been most critical of the shadow banking system, where private risk management instruments are central. This challenge, however, has not been translated into regulatory tools which reflect these convictions. This paper studies this process of discursive challenge to (failed) regulatory intervention for the case of the repo-market, the heart of the current shadow banking system. It traces regulatory efforts on the global and EU level from regulatory statements to (lack of) action, documenting both the persistent articulation of macro-prudential ideas challenging private risk-management systems and timid to no regulatory intervention. It links this hiatus to international coordination problems, the need for macro-prudential action to span regulatory communities, involving banking and financial market authorities and disagreements between micro- and macro-prudentially oriented regulators. The lack of evidence and the difficulty to generate it are identified as major impediments for regulatory consensus, further aggravated by ambiguities about the goals of anti-cyclical regulation. Beyond governance problems and the persistent appeal of private risk-management systems, the paper thus points to difficulties operationalizing macro-prudential ideas as a major explanatory factor. 相似文献
38.
Ma?gorzata Graczyk 《Statistical Papers》2009,50(4):789-795
New construction methods of the regular A-optimal design matrices with elements −1, 0, 1 are presented, under assumption of
nonhomogeneity of variance error. The presented constructions are based on the incidence matrices of the balanced bipartite
weighing designs. 相似文献
39.
A Model of Quality of College Life (QCL) of Students in Korea 总被引:1,自引:1,他引:0
This study develops and tests a model of quality of college life (QCL) of students in Korea. In this study, QCL of students
is conceptualized in terms of needs satisfaction and affect balance. It has been hypothesized that satisfaction with education
services, administrative services, and facilities have a significant impact on QCL, which in turn positively influences identification,
positive word of mouth, and overall quality of life. The results of a survey on 228 Korean college students largely support
the model. Managerial and policy implications are discussed. 相似文献
40.
Herbert Matschinger Matthias C. Angermeyer 《?sterreichische Zeitschrift für Soziologie》2001,26(1):46-67
With this article, an attempt is made to combine both confirmatory and exploratory analysis. It is argued that confirmatory and exploratory approaches have to complement one another. As an example for confirmation latent-class-models are estimated for 3 variables which are supposed to measure a latent dimension “attitudes towards integration — segregation of the mentally ill”. Employing a 3-, and a 4-class solution it can be shown that exclusively looking on the model fit is not sufficient. Since both models fit equally well, both the membership-probabilities and the category-probabilities for each class are inspected. By means of homogeneity-analysis within the latent classes, the interpretation of deviations from the model assumptions is facilitated considerably. It is shown that very special and rare responsepattern may question a straightforward interpretation of a simple parsimonious model. 相似文献