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221.
In this research note we employ the work of Wiktorowicz who suggests that persons who are knowledgeable of Islam may be more capable of critically evaluating the claims of militant recruiters and ideologues and thus be more resistant to their appeals than those who are not knowledgeable. This gives rise to an interesting research question: Does knowledge of Islam reduce support for Islamist militancy? To evaluate this research question, we employ data derived from a nationally representative survey fielded among 16,279 Pakistanis in 2011. Using several survey items, we construct a “knowledge index” to measure respondents’ basic knowledge of Islam, which is our principal independent variable. To operationalize support for militancy we use two survey items that query respondents about their support for two prominent Islamist militant groups based in and from Pakistan: the Afghan Taliban as well the sectarian group, Sipah-e-Sahaba-e-Pakistan (also known as Lashkar-e-Jhangvi and Ahle Sunnat Wal Jamaat). We use ordinary least squares regression to evaluate the impact of our independent variables upon support for these two groups, controlling for other relevant factors. We find that knowledge of Islam does predict less support for these two groups; however, other variables such as sectarian organization and ethnicity have greater predictive power.  相似文献   
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This study emphasizes the dimension of complex linguistic links (as is the case in New Brunswick ‐ the only officially bilingual province in Canada) and highlights optimizing conditions connected to deliberative instruments’ engineering, to their implementation and ensuing decision‐making processes. To do so, we mainly focused on elements slowing down those instruments’ efficiency, particularly for public policies development. Two dimensions or success conditions emerge from our analysis: 1) the substantive dimension which relates to the bilingualisation role of the instrument and, 2) the process dimension concerning the issue of referral – the role of the instigator and instrument bearer.  相似文献   
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Color determination of soil evidence is often done by visual comparison to soil color charts. A handheld spectrophotometer was tested with representative materials for its suitability for forensic soil characterization. Instrumental colorimetry provides accurate colorimetry with ~10-fold better precision than a soil color chart. The minimum sample size for accurate color determination was between 0.02 and 0.04 mg of fine soil for the specific instrument tested. Reporting colors in the L*a*b* space permits quantification of ΔE00, a measure of perceptible color difference, could enable objective quantification of small color differences and thresholds for forensic soil comparisons. A ΔE00 greater than ~ 3.5 to 6 likely indicates disparate soil sources in a forensic comparison, in the absence of confounding factors like sample alteration. Despite the superior precision of instrumental colorimetry, this approach is inappropriate for samples which are mottled at an inseparable scale, attached to a substrate, or too small for instrumental measurement.  相似文献   
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In an effort to understand subnational borrowing, this article explores how three Brazilian institutions—the 1988 Constitution which mandates revenue and expenditure assignments among the levels of the federation; the national Law of Fiscal Responsibility, which imposes expenditure and debt limitations on all levels and branches of government; and various borrowing arrangements—affect the municipal borrowing environment. These institutions are examined in light of de Mello's (2001) policy recommendations for strengthening efficiency and fiscal discipline in subnational borrowing. The institutions of Brazilian borrowing were found to have some of de Mello's recommendations, with the new Constitution and the Law of Fiscal Responsibility making progress towards increased fiscal responsibility, but the current borrowing arrangements serving to maintain a controlled system that is not conducive to responsible municipal borrowing. Several recommendations are made to improve the borrowing environment and foster fiscal discipline and efficiency Copyright © 2008 John Wiley & Sons, Ltd.  相似文献   
225.
Historiography on the Australian political and diplomatic role in the Allied Occupation of Japan (1945–1952) gives disproportionate attention to the meetings between the Australian Minister for External Affairs, H.V. Evatt, and the Supreme Commander for the Allied Powers in Japan (SCAP), General Douglas MacArthur, in Tokyo during 1947. These meetings are then linked to the subsequent resignation from the Allied Council for Japan (ACJ) of William Macmahon Ball, an Australian academic representing the British Commonwealth, and used to justify the claim that Australian policy towards Occupied Japan was unpredictable and ad hoc. This attention to Ball's resignation has distorted analysis of Australia's role in, and policies towards, Japan during the Occupation. This article argues that there is a need to develop a new historical discourse for the Australian role in the Occupation, one that moves beyond the intrigues of personalities and investigates diplomatic policy practice and its underlying ideals. This, in turn, may encourage other scholars to rethink the wider conduct and practice of foreign policy under the Labor governments of the 1940s.  相似文献   
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The independence of auditors and the quality of financial report audits generally are rarely tested except in circumstances of corporate failure when alleged sub-optimality is present. Often auditors have good defences as to their expertise or competency, but rarely do they have equally convincing defences for the independence of their audit. A major issue for the regulation of auditor independence is that the threats to independence are often subtle and difficult to measure. This paper argues that firms undertaking financial report audits need to be transparent and competitive in respect of auditor independence. Two models that adopt this premise are proposed.  相似文献   
229.
Following a wave of state-adopted tax and expenditure limitations (TELs), in 1992 the state of Colorado amended its constitution with the strictest TEL to date. Called the Taxpayer Bill of Rights and known as TABOR, the amendment has limited the size and scope of Colorado governments. Praised as a restraint on unbridled government growth in good economic times, TABOR reared its highly restrictive head as the state economy turned downward. The central issue explored is how binding tax and expenditure limitations affect the state's ability to weather economic recessions and employ sound fiscal management practices. As in most institutional arrangements, the devil is in the details. The analysis presented here reveals that binding limitations create perverse incentives for budgetary actors to earmark, privatize, and shift responsibilities to other jurisdictions, which ultimately combine to reduce the state government's ability to perform and to maintain sound fiscal management practices.  相似文献   
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