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231.
Raquel Garde Sánchez Manuel Pedro Rodríguez Bolívar Antonio M. López Hernández 《Review of Managerial Science》2017,11(3):633-659
The public administration sector, including state owned enterprises (SOEs), has developed various types of information disclosure practice, in response to stakeholders’ demands, in parallel with developments in the private sector. This paper analyses the corporate social responsibility (CSR) information disclosed by SOEs and the influence exerted by the characteristics of the SOEs themselves (size, industry sector, degree of government ownership and number of years in operation) and by those of their managers (age, gender, CSR education profile and CSR responsibilities in the workplace). To do so, an index of CSR information disclosure was created, based on the responses made to a questionnaire in this respect. An empirical regression model was then applied to test and categorise the factors analysed. According to the results obtained, the size and sector of the SOE, together with the manager’s CSR responsibilities, are the factors that most significantly affect the online disclosure of CSR information. 相似文献
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233.
This article reviews four area-level linear mixed models that borrow strength by exploiting the possible correlation among the neighboring areas or/and past time periods. Its main goal is to study if there are efficiency gains when a spatial dependence or/and a temporal autocorrelation among random-area effects are included into the models. The Fay–Herriot estimator is used as benchmark. A design-based simulation study based on real data collected from a longitudinal survey conducted by a statistical office is presented. Our results show that models that explore both spatial and chronological association considerably improve the efficiency of small area estimates. 相似文献
234.
Operational risk management of autonomous vehicles in extreme environments is heavily dependent on expert judgments and, in particular, judgments of the likelihood that a failure mitigation action, via correction and prevention, will annul the consequences of a specific fault. However, extant research has not examined the reliability of experts in estimating the probability of failure mitigation. For systems operations in extreme environments, the probability of failure mitigation is taken as a proxy of the probability of a fault not reoccurring. Using a priori expert judgments for an autonomous underwater vehicle mission in the Arctic and a posteriori mission field data, we subsequently developed a generalized linear model that enabled us to investigate this relationship. We found that the probability of failure mitigation alone cannot be used as a proxy for the probability of fault not reoccurring. We conclude that it is also essential to include the effort to implement the failure mitigation when estimating the probability of fault not reoccurring. The effort is the time taken by a person (measured in person-months) to execute the task required to implement the fault correction action. We show that once a modicum of operational data is obtained, it is possible to define a generalized linear logistic model to estimate the probability a fault not reoccurring. We discuss how our findings are important to all autonomous vehicle operations and how similar operations can benefit from revising expert judgments of risk mitigation to take account of the effort required to reduce key risks. 相似文献
235.
On looking at the female labour supply in Europe, it is immediately noticed that there is a large variation among countries. One possible explanation for this fact is that different countries have different tax policies, leading to variations in incentive and costs. This has been investigated in papers such as that of Gustafsson (1992a,b) for countries such as Germany and Sweden. The same exercise has been performed by the present authors for a low-income, southern European country, Portugal, which has one of the highest rates of female participation (out of line with neighbouring countries). Female labour supply does not seem to be very sensitive to fiscal policies, as those policies have only a small influence on the take-home wage. This result appears to be independent of the fact that the female labour supply shows a higher elasticity to wages than that which has been reported for other countries. The present authors also show that Portuguese women contribute a much larger proportion of family earnings than do their counterparts in Sweden and Germany, and that the Portuguese fiscal system is rather neutral. Further studies with data from other countries are needed in order to shed more light on the issue of tax harmonization. 相似文献