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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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All cases of fatal oxycodone toxicity presenting to the New South Wales Department of Forensic Medicine over the period January 1, 1999, to December 31, 2008, were retrieved. A total of 70 cases were identified. The mean age was 48.9 years, 58.6% were men, 21.4% were suicides, and in 30% oxycodone had not been prescribed to the decedent. Injecting drug users constituted 27.1% of cases, and oxycodone tablets were injected immediately prior to death by 21.4%. The mean blood oxycodone concentration was 0.40 mg/L (range 0.06-53.00 mg/L). In all cases, psychoactive substances other than oxycodone were also detected, most frequently hypnosedatives (68.6%), other opioids (54.3%), antidepressants (41.4%), and alcohol (32.9%). Preexisting systemic disease was common: cardiovascular (64.2%), pulmonary (49.3%), hepatic (66.7%), and renal (43.9%). 相似文献
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In a recent contribution to Political Behavior (30:455–467), Panagopoulos, using aggregate turnout data, shows that individuals living under compulsory voting rules are
most likely to go to the polls when penalties for abstaining are both strict and routinely enforced. In this project, I expand
on the work of Panagopoulos by simultaneously examining both election-level and individual-level factors. I use a broad sample
of 36 countries, some with compulsory voting and some with voluntary rules, which provides a more detailed understanding of
the correlates of turnout. Results indicate that the presence and severity of compulsory rules do indeed affect turnout, while
personally held characteristics, including age, education, income, and political efficacy remain critical to an individual’s
turnout decision calculus. 相似文献
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Moore J 《Journal of law and medicine》2011,19(1):112-127
This article investigates the adequacy of New Zealand's regulation of medical products produced by nanotechnology and containing nanomaterials. There is concern that the novel and unique properties of some nanoscale chemical substances will bring unforeseen human and environmental health and safety risks. Given the possible market for nanomedicines and the growing evidence of their potential risks, it is important to have adequate regulation of nanomedicines in order to prevent adverse public health ramifications. This article argues that nanoparticles, invisible to the human eye, are illuminating and exacerbating legislative imperfections in the Medicines Act 1981 (NZ). This Act does not include a pre-market approval process for medical devices, nor does it include provisions for combination products. This approach is inconsistent with international norms. The article proposes amendment of the Medicines Act 1981 (NZ) to address these weaknesses and the novel challenges posed by nanomedicines. 相似文献
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