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71.
Abstract. This paper argues that the federal government should allow provincial governments to levy whatever tax rates they wish, to be applied to the taxbase of the federal personal income tax, and should agree to administer provincial tax credits and surcharges, adopted for the purpose of altering the incidence of provincial taxes. The federal government also should forego attempts to prevent all provincial tax inducements to industrial location, and seek agreement with the provinces OR a list of proscribed measures. Further, the federal government would be ill-advised to attempt to reassert direction over provincial medicare, hospital insurance and post-secondary education programs. The funding arrangements agreed to in 1977 should be continued until the broader issue of the division of functions between the two orders of government is clarified. The paper also argues that a new rationale for equalization payments and a new basis for their calculation should be adopted. The amount of a payment to a province should be determined solely by its real income per capita relative to that of the other provinces. Sommaire: L'auteur de cet exposé présente plusieurs suggestions. Ainsi, le gouvernement fédéral devrait autoriser les gouvernements provinciaux à fixer leurs taux d'impôt comme bon leur semble, taux qui seraient appliqués à l'assiette de l'impôt fédéral sur le revenu personnel, et qu'il devrait accepter d'administrer les surtaxes et créedits d'impôt provinciaux, adoptés dans le but de modifier l'incidence de ces impôts. Le gouvernement fédéral devrait aussi abandonner toute tentative de prohibition des encouragements fiscaux provinciaux destinés à stimuler l'implantation industrielle. Finalement, il devrait chercher à s'entendre avec les provinces sur une liste de mesures d'interdiction. De plus, le gouvernement fédéral serait ma1 venu d'essayer de réorienter l'assurance-maladie provinciale, l'assurance-hospitalisation et les programmes d'éducation post-secondaire. Les dispositions de financement prises en 1977 devraient rester en place jusqu’à ce que la question fondamentale de la division des fonctions entre les deux paliers de gouvernement soit éclaircie. L'auteur affirme également qu'il est nécessaire d'adopter une nouvelle base conceptuelle en ce qui concerne les paiements de péréquation et leur calcul. A son avis, le montant destiné a une province devrait être déterminé uniquement sur la base du revenu individuel réel, par rapport à celui des autres provinces. 相似文献
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Gardner Rick M. Friedman Brenda N. Jackson Natalie A. 《Journal of youth and adolescence》1999,28(5):603-618
Results of the second year of a 3-year longitudinal study on children's body size estimations are reported. Participants were 216 male and female children age 6 through 13. Body size estimations were measured using a TV-video methodology. Three psychophysical procedures measured perceived body size, idealized size, and body dissatisfaction. Self-esteem, body esteem, birth order, number of siblings, and parents' socioeconomic status (SES) were measured.
Children were accurate in estimating body size, with no gender, age, or ethnic differences. Individual estimations varied greatly over the 1-year test-retest interval. Children had a slight bias to report that their body size was distorted too wide. Both genders wanted to be thinner, with females wanting to be increasingly thinner as they became older. Females were also more dissatisfied with their body size. Taller and heavier children with high SES fathers wanted a thinner idealized body size. Taller, thinner children had less body size dissatisfaction. Children with a larger number of siblings who were one of the first born were more dissatisfied with their body size. Children who gained weight during the previous year without a concomitant growth in height were also more dissatisfied with their body and wanted to be thinner. Body size estimation is viewed as an important aspect of one's body image and is mediated by many different variables, each of which individually explains only a small part of the variance. 相似文献
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Sara L. Friedman 《Citizenship Studies》2010,14(2):167-183
As Taiwan transitions from an immigrant-sending to an immigrant-receiving country, it struggles to build an immigration bureaucracy while its status as a sovereign nation-state is not recognized by much of the international community. Taiwan's largest immigrant group, marital migrants from China, are perceived as posing the greatest challenges to border control due to longstanding political tensions between the two countries and governmental and societal suspicions about Chinese spouses' marital motives. Based on research conducted with immigration officials and during immigration interviews at the border, this article interrogates the status of ‘truth’ in official efforts to determine definitively immigrants' marital intentions. It analyzes such truth demands in relation to Taiwan's anxieties about its national standing and the ability of an immigration bureaucracy to generate ‘sovereignty effects’. 相似文献
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