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191.
During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin‐American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin‐American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin‐American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision‐making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
192.
Asit Kumar Sikary M.B.B.S. M.D. Chittaranjan Behera M.B.B.S. M.D. Om Prakash Murty M.B.B.S. M.D. Ravi Rautji M.B.B.S. M.D. 《Journal of forensic sciences》2016,61(Z1):S265-S267
Hanging deaths associated with binding of limbs, masking of a face, and gagging are always suspicious. In suicidal hanging, the victim uses these added techniques to prevent him from backing out of his decision and to ensure death. However, binding of limbs and adding extra weight to the suspension in hanging are not reported. Herein, we report a case where the victim tied a bag containing books weighing 7 kg (15.4 lbs) to both his hands during hanging. The forensic specialist must be aware of the unusual presentation of suicidal hanging which may suggest foul play. The manner of death must be established after detailed analysis of circumstantial evidence, information obtained from the witnesses, complete autopsy, and toxicological examination. 相似文献
193.
Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers. 相似文献
194.
司法实践中,由瑕疵出资引发的瑕疵股权转让问题较为常见,相应瑕疵出资责任的承担问题引起纠纷不断,本文在对浙江某公司瑕疵出资股权转让司法会计鉴定案例解析的基础上,分析了相关的司法会计鉴定及股权转让的责任承担问题。 相似文献
195.
为了加强会计专业学生的实践技能,改革人才培养模式,满足职业教育教学的需要,本研究针对当前高职高专会计专业学生的特点,以会计专业主干课程企业财务会计为主体,以会计过程的工作任务为导向,实施教、学、做一体化的实践课程体系,重点突出能力培养。通过工作任务驱动法,提升学生的综合能力,进一步深化教学改革。 相似文献
196.
以纳西族、藏族、彝族古籍为例,总结了历史上我国民族古籍传统分类体系的特点,介绍和分析了近现代学者对民族古籍的分类方法,并提出建立适用而完善的民族古籍分类体系的粗略设想。 相似文献
197.
International Public Sector Accounting Standards (IPSASs) are a good reference for a harmonized microaccounting system allowing more transparency and quality in public sector accounting across EU member-States. However, questions remain concerning IPSASs contribution to the convergence between Governmental Accounting (GA) and the National Accounts (NA). This article assess how the proximity to an IPSAS-based accounting system in GA has impact on the diversity and materiality of GA-NA budgetary deficit/surplus adjustments, hence analyzing whether IPSASs might contribute to GA-NA reconciliation. Main findings show that IPSASs do not make considerable difference in terms of GA-NA adjustments, so IPSASs-based EPSASs will hardly contribute to approaching GA-NA. 相似文献
198.
尹瑜 《安徽警官职业学院学报》2015,(4):112-115
随着我国市场经济改革的深化,社会各行各业对电算化会计人才素质要求不断提高,相应地,会计专业主干课程电算化会计教学显得愈加重要。为此,应立足于学生的实际层次,选购恰当的电算化会计教材和成熟的商品化会计软件,完善电算化会计实践实训条件,不断培训专业师资队伍,进而提高教学质量,实现高职高专会计专业培养适应社会需要的高级技能应用型人才目标。 相似文献
199.
一个学生在学校课桌旁度过十几年宝贵光阴之后,应当学到的最重要的东西,就是怎样读书.而在接受教育的过程中,仅仅依靠老师在课堂传授知识,势必局限学生的学科视野,甚至导致学生的个性发展受到抑制.解决这个问题的最好的方式应该是让学生利用图书资料进行自主学习. 相似文献
200.
企业的目标是多元化的,随着社会经济的发展,企业社会责任观念渐入人心.作为"企业公民",企业履行社会责任是其各项活动中的一个重要方面.会计作为经济活动计量与监督的工具,理应担负起对企业社会责任计量与监督的使命.梳理了社会责任会计的起源及发展,分析了社会责任会计信息披露的现实意义,并对社会责任会计的披露内容及方式选择和社会责任会计信息披露的监管提出了建设性的建议. 相似文献