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221.
Trade and investment are crucial drivers of economic growth. Successful execution of trade and investment policy can elevate a developing country to a sustained growth path and make it self-reliant. Bangladesh implemented a trade liberalization policy in the 1980s, deviating much from its conservative trade policy. This article assesses the impacts of trade, investment in physical as well as human capital, and a few trade policy variables on income surge for the liberalized regime. The econometric analysis finds that export, import, and domestic investment stimulate income. The impact of foreign investment is not conducive. Public spending on education also contributes to the income surge. Among the policy variables, trade openness and currency depreciation produce a beneficial impact. Population growth retards economic growth. The baseline results hold in the estimations involving several specifications of variables and testified as robust. The article views that a comprehensive approach to trade and investment policy would ensure the comparative advantage of trade and the well-being of Bangladesh.  相似文献   
222.
非营利组织所得税优惠制度比较与借鉴   总被引:1,自引:0,他引:1  
刘继虎 《河北法学》2008,26(4):95-98
非营利组织在提供公共物品、保障社会公益方面有弥补政府缺陷的"替代效益",许多国家或地区为了鼓励和促进公益事业,均从所得税法方面对捐赠人和非营利组织自身作了税收优惠的制度安排。我国应进一步提高对捐赠人的税前扣除额,区分非营利组织收入的不同性质给予不同的税收优惠待遇,加强对非营利组织的税收监管。  相似文献   
223.
成本收益分析是法律经济学的主要研究方法,它不仅涉及到关法律价值等具有法哲学意义上的法学理论问题,而且涉及到具体的法律问题和几乎所有的部门法领域,刑事侦查领域亦不例外。我国侦查部门的办案资源严重缺乏且存在资源配置不合理、利用不充分的情况,由此导致侦查工作的低效益。目前的侦查现状对经济分析方法的运用提出了现实性的要求。本文借助于微观经学的分析工具,分析了刑事侦查学的成本与收益并构建理性犯罪人模型与刑事侦查边际收益递减模型,以此为基础指出我国目前刑事侦查活动的低效益现象并提出若干建议。  相似文献   
224.
财产性收入的法律保护问题是市场经济发展背景下的新兴问题,它具有物权、债权的双重属性,在实质上归属于我国法律体系中的财产权,因此,应把财产性收入整合到我国法律体系内予以保护。在立法上应明确对财产性收入的法律保护,在司法上积极实现对财产性收入的法律救济。  相似文献   
225.
改革开放以来,为了适应经济体制改革和对外开放的需要,我国现行企业所得税采取按企业内外资性质分别立法,从而导致内外资税收负担差异较大,在一定程度上影响了内资企业的市场竞争力,造成了中央与地方之间财政分配和税收征管模式等方面的矛盾。新形势下,继续采用内外资企业不同的企业所得税制度,将不利于我国经济的进一步发展,当前要抓紧时机实现内外资企业所得税的并轨。  相似文献   
226.
This paper provides an empirical assessment of the blocked mobility thesis, especially in regard to its use to explain the rise of cultural nationalism. The thesis states that young university students see their upward mobility thwarted and as a result develop nationalist movements which, they believe, will provide them with an independent state and open up career opportunities for them. Using quantitative archival data from Ireland during the early 1900s and Canada during the 1960s, this paper challenges the major assumptions of the blocked mobility thesis. For these two cases it was found that there was neither an overproduction of graduates nor a contracting state structure, two essential preconditions of the blocked mobility thesis. This empirical finding forces us to develop an alternative approach to explaining the rise in cultural nationalism. Part of this paper is taken up with outlining this alternative approach.  相似文献   
227.
基金收支按照筹资模式和养老金计发模式的不同组合,可以组成9种基金收支模式.利率对某种基金收支模式的基金平衡的影响取决于利率对基金收入的影响和利率对基金支出的影响的和的影响.在我国"统账结合"和部分积累的基金收支模式下,按平均工资一定比例计发的养老金和按个人账户储存额一定比例计发的养老金的适当组合,可以把利率对基金收支平衡的影响减到最小.  相似文献   
228.
Properties, victims, and locations previously targeted by offenders have an increased risk of being targeted again within a short time period. It has been suggested that often the same offenders are involved in these repeated events and, thus, that offenders’ prior crime location choices influence their subsequent crime location choices. This article examines repeated crime location choices, testing the hypothesis that offenders are more likely to commit a crime in an area they previously targeted than in areas they did not target before. Unique data from four different data sources are used to study the crime location choices of 3,666 offenders who committed 12,639 offenses. The results indicate that prior crime locations strongly influence subsequent crime location choices. The effects of prior crime locations are larger if the crimes are frequent, if they are recent, if they are nearby, and if they are the same type of crime.  相似文献   
229.
Life‐course criminological research has consistently suggested that employment can reduce criminal behavior. However, it is unclear whether the financial aspects of employment or the social control that inheres in employment best explains the relationship between employment and reduced offending. By using longitudinal information on a sample of men and women (N = 540) who were institutionalized in a Dutch juvenile justice institution in the 1990s, this study examines the effects of employment as well as the different types of income support on crime. Random‐ and fixed‐effects models show that for men, both work and income support are associated with a reduction in the rate of offending. For women, however, although employment is correlated with a lower offending rate, receiving income support, and in particular disability benefits, is correlated with a higher offending rate. The findings support both theories that stress the financial motivation for crime as well as theories that emphasize the importance of informal social control for reducing offending.  相似文献   
230.
This paper investigates intergenerational mobility at the household level by using tax data for the city of Gothenburg, Sweden for two periods, 1925–1947 and 1936–1958, before the rise of the welfare state. Young households (selected persons under 18) are followed and income mobility (defined as changes in household disposable equivalent income) is followed across generations. In addition, socioeconomic mobility (defined as changes in the socioeconomic status of household head) is followed across generations. These two approaches of measuring mobility will tell us to what extent sons and daughters follow in their fathers' footsteps before the rise of the welfare state in Sweden. The results indicate significant intergenerational income mobility for both periods, while the period from 1925–1947 seems to be more mobile. In addition, socioeconomic mobility increased during the last period, 1936–1958. Hence, even before the rise of the welfare state, Sweden had high intergenerational income mobility.  相似文献   
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