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231.
The government, particularly the Department of Defense (DoD), is undergoing yet another wave of acquisition reforms, which are intended to bring commercial buying practices to DoD's purchasing operations. This research shows that, prior to these reforms, the DoD's buying practices were superior to commercial practices in terms of prices paid for a large number of electronic and engine parts. The research compares DoD and purchasing of more than 676,000 identical items costing more than $60 million with commercial purchasing of the identical items. It finds that the DoD's purchasing superiority holds even when purchasing costs are considered. The DoD achieved these results because it was already using commercial practices commonly followed by large firms: aggregating purchases, using cost data, and negotiating aggressively in markets with few suppliers. Some of the recent reforms will undermine the DoD's ability to exploit these common commercial practices and will raise the government's costs. 相似文献
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233.
The effects of the favorable tax treatment of nonprofit commercial activities are best understood in a framework that explicitly accounts for a number of interactions. These involve differential taxation of nonprofits and for-profits and of nonprofits’ “related” and “unrelated” activities; the preferences of nonprofit executives who may be averse to commercial activity; donors whose giving may be sensitive to nonprofit organization commercial activity; and cost-complementarities between nonprofit core mission-related activities and their secondary money-raising efforts. Differential taxation encourages nonprofits to pursue otherwise avoided commercial ventures by providing excess financial returns that nonprofits can exploit because of their tax-exempt status. Data from the 1992 Statistics of Income (SOI) public use file of Internal Revenue Service (IRS) Form-990 returns indicate that the propensity of nonprofit organizations to undertake both tax-exempt and taxable activities depends on their primary mission-related output and size, the relative importance of government versus private contributions, and the size of the excess return created by differential taxation of nonprofit and for-profit business. Additional analyses of SOI data also show that organizations that engage in taxable commercial activities are likely to allocate joint costs in ways that reduce, and in most cases eliminate, their taxable income. 相似文献
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235.
Christopher S. Palenik Ph.D. Ethan Groves B.S. Joseph Insana B.S. Skip Palenik B.S. 《Journal of forensic sciences》2019,64(6):1851-1858
Forensic paint comparisons are generally conducted on samples which, while small relative to their source, are still visible to the unaided eye and are thus located and analyzed without great difficulty. Here we demonstrate that a more detailed examination of candidate transfer surfaces can capture materials (questioned samples), even when such traces are invisible to the unaided eye. While certain analytical details (such as layer sequence or a pure FTIR spectrum) may not be obtainable from such traces due to their size and condition, a detailed analysis of the sample characteristics that are analytically accessible may still provide sufficient analytical data to arrive at a probative result. Here we present the application of this approach to a suspected paint transfer case, involving particles of paint as small as 40 μm in size. Using a combination of stereomicroscopy, polarized light microscopy, infrared microspectroscopy, Raman microspectroscopy, and SEM/EDS, all performed on a single, subsample of the original minute particle, it was possible to demonstrate evidence of a two‐way transfer between the suspected sources. Furthermore, the transferred paint particle in one direction could be classified as automotive in nature based on a combination of polymer composition, microscopic texture, and pigment package (which included three specifically identified pigments). This work demonstrates (i) the potential for improving detection limits when searching for a questioned sample, (ii) the potential benefits of higher resolution analyses on samples that would be traditionally labeled as “sample‐size limited,” and (iii) the value of case‐specific interpretation over standardized, one‐size fits all report templates. 相似文献
236.
William Frizzell M.D. Lindsay Howard D.O. Henry Cameron Norris B.A. Joseph Chien D.O. 《Journal of forensic sciences》2019,64(4):1259-1265
Interest in the relationship between autism and violence has increased in recent years; however, no link has clearly been established between them. Researchers remain curious if autistic people with certain traits (e.g., a history of trauma) are at greater risk of violence than those individuals with autism alone. In this article, we detail two individuals with homicidal ideation (HI) admitted to inpatient psychiatric units who were found to have a diagnosis of autism without language impairment. These cases illustrate the need for mental health providers to consider autism in their differential diagnosis when evaluating an individual with HI. Broadly, we consider how an autistic individual could be susceptible to developing HI and explore treatments specific to autistic individuals that may be helpful in such cases. 相似文献
237.
Inherent Fluorescence Detection of Latent Fingermarks by Homemade Shortwave Ultraviolet Laser 下载免费PDF全文
Nengbin Cai B.S. Yun Zou Ph.D. Joseph Almog Ph.D. Guiqiang Wang M.S. Zhongliang Mi B.S. 《Journal of forensic sciences》2017,62(1):209-212
Detection of latent fingermarks on various substrates is critical in crime investigations. Conventional chemical methods using reagents could contaminate or even destruct biological information of samples. Here, an optical method and successful case application of detecting latent fingermarks through long‐wave ultraviolet (UV) fluorescence (300–400 nm) by shortwave UV laser excitation is reported. Experimental results indicate that the recovery rate of the latent fingermarks on various paper items is in the range of 70–80% without chemical treatments. Moreover, the optical method allows for the preservation of samples for further examination, such as polymerase chain reaction (PCR) testing. The technique has also been successfully applied to a criminal case in identifying the suspect, which, to the best of our knowledge, has never been reported in real crime investigations. Therefore, such a method as UV‐excited UV fluorescence in detecting latent fingermarks may be better for examination in cases where biological information of samples is needed for consequent testing. 相似文献
238.
Review of: Photographic Regional Atlas of Non‐Metric Traits and Anatomical Variants in the Human Skeleton REFERENCE: Mann RW,Hunt DR,Lazanoff S. Photographic regional atlas of non‐metric traits and anatomical variants in the human skeleton. Springfield,IL: Charles C. Thomas Press, 2016, 719 pp. 下载免费PDF全文
Joseph T. Hefner Ph.D. 《Journal of forensic sciences》2017,62(2):557-557
239.
Diagnosing Crime and Diagnosing Disease: Bias Reduction Strategies in the Forensic and Clinical Sciences 下载免费PDF全文
Cognitive effort is an essential part of both forensic and clinical decision‐making. Errors occur in both fields because the cognitive process is complex and prone to bias. We performed a selective review of full‐text English language literature on cognitive bias leading to diagnostic and forensic errors. Earlier work (1970–2000) concentrated on classifying and raising bias awareness. Recently (2000–2016), the emphasis has shifted toward strategies for “debiasing.” While the forensic sciences have focused on the control of misleading contextual cues, clinical debiasing efforts have relied on checklists and hypothetical scenarios. No single generally applicable and effective bias reduction strategy has emerged so far. Generalized attempts at bias elimination have not been particularly successful. It is time to shift focus to the study of errors within specific domains, and how to best communicate uncertainty in order to improve decision making on the part of both the expert and the trier‐of‐fact. 相似文献
240.