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171.
172.
Maureen A. Maloney 《Canadian public administration. Administration publique du Canada》1991,34(2):241-259
Abstract: This paper explores the reasons used to support the omission of wealth tax from the federal tax base. The primary reasons for the demise of the former inheritance tax are examined in order to anticipate arguments which may be made against the rein-troduction of wealth taxation. The author bases her main arguments on the need to enhance vertical equity in the taxation system by distributing tax burdens in a progressive manner in accordance with an individual's ability to pay. Wealth taxation may also play a role in impeding large concentrations of wealth. Moreover, if wealth taxation does in fact contribute to ameliorating income and wealth disparities, then substantive equality of opportunity may become a reality rather than a vision of Canadian society. The main concer's often voiced against the introduction of new wealth taxes are examined and found wanting. In particular the author examines the economic concerns, on both macro and micro levels, which are often raised against the imposition of wealth taxation. The author concludes that taxation on transfers of wealth and annual net worth are warranted, hit cautions that considerable care, planning and sensitivity must accompany their proposed structure and implementation. Sommaire: Cette étude explore les raisons invoquées pour recommander I'omission de I'impôt sur la fortune de I'assiette d'imposition fédéale. L'auteur examine les principaux motifs de I'abrogation de I'ancien impôt sur la succession afin d'anticiper les arguments qui pourraient être présentés contre la réintroduction de I'impôt siir la fortune. Elk fonde ses principaux arguments sur la nécessité d'accroître I'équité verticale du système d'imposition en répartissant progressivement les fardeaux fiscaux selon les capacités financières de chaque contribuable. L'impôt sur la fortune pourrait aussi contribuer à empêcher les grandes concentrations de richesse. En outre, s'il est vrai que cet impôt permet d'amenuiser les disparités de revenu et de richesse, il se pourrait qu'unk véritable égalité de chances devienne une réalité plutôt qu'une simple vision dans la société cana-dienne. 1,'auteur se penche sur les principales préoccupations exprimées à I'encontre de nouveaux impôts sur la fortune et constate que les arguments ne tiennent pas. Elk étudie tout particulièrement les aspects ékonomiques, aussi bien à une macro-échelle qu'à une micro-échelle, qui sont souvent invoqués pour faire opposition à I'impôt sur la fortune. L'auteur conclut clue les impôts sur la fortune ou les transferts sur la fortune et I'actif net annuel sont justifiés, mais elle signale que la conception et la mise en place des structures proposées devront se faire avec énormément de soin, de planification et d'attention. 相似文献
173.
174.
Maureen Wang Erber 《Social Justice Research》1990,4(4):337-353
The relationship of context to procedural preferences was studied by examining the effects of interrelatedness, trust, and penalty on preferences for adversary and inquisitorial hearing procedures. Subjects imagined themselves members of different communities and were led to believe that they had been accused of committing an offense of which they knew they were innocent. Interrelatedness, trust, and penalty interacted to affect subjects' ratings of both hearing procedures. Subjects in highly trusting settings (i) preferred the inquisitorial procedure more than those in nontrusting settings and (ii) preferred the adversary procedure less than their nontrusting counterparts. A penalty effect was also found. As penalty increased, subjects increased in their preference for the adversary procedure and decreased in their preference for the inquisitorial procedure, but only in noninterrelated communities. The implications for prior research and for the role of interrelatedness in procedural choice are discussed. 相似文献
175.
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178.
Maureen A. Pirog 《Journal of policy analysis and management》2006,25(2):267-268
179.
Maureen Outlaw 《Journal of family violence》2009,24(4):263-272
Although research into intimate partner abuse has expanded throughout the past several decades and increased our understanding
of this multi-faceted phenomenon, the vast majority of empirical work is still focused almost exclusively on physical violence—against
women in particular. Although a crucial issue in our society, physical violence against women is only one facet in an array
of possible abusive behaviors toward an intimate partner. Researchers have long acknowledged the existence of multiple forms
of non-physical abuse. These types of abuse have received little research attention, however, and are commonly lumped together
simply as “non-physical” or “emotional” abuse. There is no reason to believe, however, that all forms of non-physical abuse
are the same, whether in intensity, frequency, or co-existence with physical violence. The current study attempts to disentangle
the multiple types of nonviolent abuse to examine prevalence, differences by sex, and its relationships to physical abuse.
Using Tjaden and Thoennes’ (1998) survey data, this study examines the prevalence of different types of non-physical abuse, both in the general population
and among those experiencing physical violence Findings indicate that non-physical partner abuse is more common than physical
and that non-physical abuse does not show striking sex differences, as is commonly believed. There is strong evidence that
some types of non-physical abuse serve as clear risk factors for physical abuse and may increase risk of more frequent violence
among those already being abused. These relationships do not, however, differ by sex. Implications for future research are
discussed.
相似文献
Maureen OutlawEmail: |
180.
Maureen O’Sullivan Mark G. Frank Carolyn M. Hurley Jaspreet Tiwana 《Law and human behavior》2009,33(6):530-538
Although most people are not better than chance in detecting deception, some groups of police professionals have demonstrated
significant lie detection accuracy. One reason for this difference may be that the types of lies police are asked to judge
in scientific experiments often do not represent the types of lies they see in their profession. Across 23 studies, involving
31 different police groups in eight countries, police officers tested with lie detection scenarios using high stakes lies
(i.e., the lie was personally involving and/or resulted in substantial rewards or punishments for the liar) were significantly
more accurate than law enforcement officials tested with low stakes lies. Face validity and construct validity of various
lie scenarios are differentiated. 相似文献