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181.
Brian K. Collins 《国际公共行政管理杂志》2013,36(14):1592-1608
Public sector workforce recruitment is problematic, but the nature of that problem is not clearly defined. Workforce recruitment is essentially a matching problem that requires managers to recruit desired employees in available labor pools. This research asks whether sectoral differences and competition for labor affect whether public managers frame the major problem of workforce recruitment as the size, qualifications, or work ethic of the labor pool. Using survey data from about 2,300 managers from two US states, problem attributions are modeled using multinomial logit. The findings suggest that the public and nonprofit sectors find it more problematic to recruit qualified employees than the private sector, but public and nonprofit agencies hold a comparative advantage over the private sector in recruiting employees with sufficient work ethic. Therefore, public and nonprofit managers should emphasize retention and training to leverage their comparative advantage in recruiting employees with work ethic while addressing a comparative disadvantage in recruiting qualified employees. 相似文献
182.
杨卫红 《陕西行政学院学报》2013,(1):104-108
在上一轮西部大开发政策的支持下,陕西经济社会发展取得了巨大成就。新一轮西部大开发的税收优惠政策虽已明确,但对于陕西来说,这些政策还应着重在支持陕西发展优势,支持陕西经济发展薄弱环节的税收优惠政策上,以及在宏观层面支持陕西经济社会发展的税收政策等方面予以完善。 相似文献
183.
《税务行政复议规则》第八十六条和《行政复议实施条例》第四十条均是对和解的案件范围的表述.通过从这两个有关和解范围的条文对比,不难看出税务和解较行政和解有扩张之趋势,税务和解作为税务行政机关纠纷解决的内部机制,其扩张必然会对司法审查和纳税人权利保护产生相当大地冲击,对其必须加以限制. 相似文献
184.
我国法律中关税优先权的定性模糊,由此导致实践操作中存在诸多困难。分析表明,关税优先权应当区分为物权性优先权与债权性优先权。在纳税人欠缴关税所涉及的特定物上,关税优先权为物权性优先权,关税应当优先于抵押权和质权而受偿;对于特定物之外的其他财产,关税优先权为债权性优先权,关税应劣后于抵押权和质权而受偿。至于医疗费用、丧葬费用、工资等,基于生存权、人道主义等特殊考虑,可以依据法律之例外在清偿关税前受偿。 相似文献
185.
H. Craig Hayes 《Journal of Arts Management, Law & Society》2013,43(2):121-167
The economic importance of cultural activities for economic development is frequently emphasized. This is the case for the Louvre, often considered as the world's leading museum: more than eight and half million visitors, exceptional collections, and unrivaled location at the heart of Paris. Considering the “average option,” it can be said that its impact is very favorable: a gross value of €938 million, a net tax gain of €39 million, and between 12,738 and 18,090 jobs created. But another important lesson may be drawn: the Louvre does not fully benefit yet from its intellectual property rights, due to a management that has been very shy in the past, but that can be very promising for the future. 相似文献
186.
《Journal of Arts Management, Law & Society》2013,43(4):333-344
The author explores the role of cultural planning as a planning tool in South Africa. He argues that cultural planning contributes to arts "as an intrinsic part of the way humans operate in the world" (Bamford 2006, 19), thereby focusing on cultural identity, creativity, and the globalization of culture. Arguing that cultural planning, as an engine for community development, is essential in South Africa, the author examines the broad definition and importance of cultural planning; the status of South African cities, particularly Johannesburg and Tshwane in Gauteng Province; and the requirements for successful cultural planning. 相似文献
187.
188.
Kirk McClure 《Housing Policy Debate》2013,23(2):153-171
Low-Income Housing Tax Credit (LIHTC) developments serve renter households with incomes between 30% and 60% of Area Median Family Income. Ideally, the program places units into neighborhoods where there is a shortage of units serving this cohort. LIHTC units are allocated to developers by state agencies through their Qualified Allocation Plans which should direct units to areas of need. Using a national database, this research examines where LIHTC developments were placed in service to determine whether these developments enter tracts experiencing shortages. The LIHTC program is not directing units to those census tracts where there is a latent demand for units in this rent range. Rather, it is placing units into tracts that have surpluses. Equally, the program is not placing units in tracts with little or no affordable housing. This suggests that the program is not breaking down the income separation that exists in the nation's housing markets. 相似文献
189.
William A. Fischel 《Housing Policy Debate》2013,23(1):65-73
Abstract The Portland, OR, area's urban growth boundary is an idea whose benefits to the region may depend on a willingness to expand the boundary occasionally. The parable contained in this comment suggests that the declared unwillingness to expand the urban growth boundary could have contributed to Portland's recent sudden increase in housing prices. It further suggests that an inflexible attitude toward the boundary could cause long‐run losses in employment in the Portland region, with few if any offsetting environmental benefits. Other regions should be aware of the potential drawbacks of installing such a boundary. 相似文献
190.
Some realities about sprawl and urban decline 总被引:1,自引:0,他引:1
Anthony Downs 《Housing Policy Debate》2013,23(4):955-974
Abstract Many urban analysts believe suburban sprawl has become an important issue because it helps generate two types of problems: growth‐related difficulties like rising traffic congestion, and high concentrations of poor minority households in core‐area neighborhoods. However, a careful regression analysis of measures of both sprawl and urban decline shows no statistically significant relation between these two conditions. The basic nature of the American urban development process would cause core‐area poverty concentrations even if sprawl were replaced by more compact growth forms. But sprawl does aggravate growth‐related problems. Those problems could be attacked through either alternative overall growth strategies—such as high‐density, tightly bounded growth—or specific anti‐sprawl tactics, such as regional tax‐base sharing and regional coordination of land uses. But no feasible policies are likely either to alleviate traffic congestion much or cause most American regions to abandon sprawl. 相似文献