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151.
The internationalisation of financial accounting and the European Commission’s ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effects of an IFRS-based taxation on corporate tax burdens in different EU member states, we estimate firms’ tax equity using notes on income taxes in IFRS financial statements of companies listed in Austria, Germany, and The Netherlands. The difference between estimated tax equity and IFRS-equity, adjusted for the effect resulting from the recognition of deferred taxes, shows the effect of using IFRS as a tax base on the present value of corporate taxes. We find that estimated tax equity is mostly lower than IFRS-equity, indicating that an IFRS-based taxation would often increase the present value of corporate taxes. The median of estimated tax equity is 5.6 % (Austria), 6.4 % (Germany) and 9.0 % (The Netherlands) below IFRS-equity. However, an IFRS-based taxation does not always induce higher equity as often argued in the literature. In 307 of 1,113 totally analysed firm-years, estimated tax equity exceeds IFRS-equity. To find a further estimation for the effects of tax base reforms we also approximate the total stock of unused tax losses and the amount of useable tax losses. We find that deferred tax assets for unused tax losses are depreciated to a substantial extent. 相似文献
152.
The use of probabilistic approaches in exposure assessments of contaminants migrating from food packages is of increasing interest but the lack of concentration or migration data is often referred as a limitation. Data accounting for the variability and uncertainty that can be expected in migration, for example, due to heterogeneity in the packaging system, variation of the temperature along the distribution chain, and different time of consumption of each individual package, are required for probabilistic analysis. The objective of this work was to characterize quantitatively the uncertainty and variability in estimates of migration. A Monte Carlo simulation was applied to a typical solution of the Fick's law with given variability in the input parameters. The analysis was performed based on experimental data of a model system (migration of Irgafos 168 from polyethylene into isooctane) and illustrates how important sources of variability and uncertainty can be identified in order to refine analyses. For long migration times and controlled conditions of temperature the affinity of the migrant to the food can be the major factor determining the variability in the migration values (more than 70% of variance). In situations where both the time of consumption and temperature can vary, these factors can be responsible, respectively, for more than 60% and 20% of the variance in the migration estimates. The approach presented can be used with databases from consumption surveys to yield a true probabilistic estimate of exposure. 相似文献
153.
Rainer Niemann 《Review of Managerial Science》2011,5(1):1-17
Traditional models of capital budgeting with taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty. Frequent tax reforms make future taxation of investments a stochastic process. Fiscal authorities and tax courts create additional tax uncertainty by interpreting current tax laws differently. Moreover, simplified models that anticipate the actual tax base incorrectly contribute to tax uncertainty as perceived by investors. I analyze the effects of stochastic taxation on investment behavior in a real options model. The investor holds an option to invest in an irreversible project with stochastic cash flows and stochastic tax payments. Pre-tax cash flows and tax payments are assumed to be correlated. Increased tax uncertainty has an ambiguous impact on investment timing. For low tax uncertainty, high cash flow uncertainty and high correlation of cash flows and tax payments, increased tax uncertainty is likely to accelerate investment. A higher expected tax payment delays investment. A higher after-tax discount rate affects investment timing ambiguously. 相似文献
154.
Count data may be described by a Poisson regression model. If random coefficients are involved, maximum likelihood is not feasible and alternative estimation methods have to be employed. For the approach based on quasi-likelihood estimation a characterization of design optimality is derived and optimal designs are determined numerically for an example with random slope parameters. 相似文献
155.
Happiness functions with preference interdependence and heterogeneity: the case of altruism within the family 总被引:1,自引:1,他引:0
This study investigates the prevalence and extent of altruism by examining the relationship between parents’ and their adult
children’s subjective well-being in a data set extracted from the German Socio-Economic Panel. To segregate the share of parents
with altruistic preferences from those who are selfish, we estimate a finite mixture regression model. We control for various
sources of potential bias by taking advantage of the data’s panel structure. To validate our modeling approach, we show that
predicted altruists indeed make higher average transfer payments.
相似文献
156.
ABSTRACTA new model for time series with a specific oscillation pattern is proposed. The model consists of a hidden phase process controlling the speed of polling and a nonparametric curve characterizing the pattern, leading together to a generalized state space model. Identifiability of the model is proved and a method for statistical inference based on a particle smoother and a nonparametric EM algorithm is developed. In particular, the oscillation pattern and the unobserved phase process are estimated. The proposed algorithms are computationally efficient and their performance is assessed through simulations and an application to human electrocardiogram recordings. 相似文献
157.
Martin Obschonka Rainer K. Silbereisen Eva Schmitt‐Rodermund 《The Career development quarterly》2012,60(2):178-190
Applying a life‐span approach of human development and using the example of science‐based business idea generation, the authors used structural equation modeling to test a mediation model for predicting entrepreneurial behavior in a sample of German scientists (2 measurement occasions; Time 1, N= 488). It was found that recalled early entrepreneurial competence in adolescence predicted business idea generation. This link was mediated by entrepreneurial human and social capital. Moreover, an entrepreneurial Big Five profile was associated with early entrepreneurial competence and predicted entrepreneurial human and social capital. Results underscore the relevance of the long‐neglected developmental approach to entrepreneurship. 相似文献
158.
Dr. Rainer Dollase 《Gruppendynamik und Organisationsberatung》2014,45(1):45-56
Social learning is often just a euphemism for a significant degree of discipline and self-control, which is required of students. In first place social learning is supposed to compensate for the unavoidable shortcomings of the school class in regard to optimal learning. In support of this thesis exemplary conceptual educational remarks and empirical results of group psychology and classroom management are used. 相似文献
159.
We exploit the German separation and later reunification to investigate whether political regimes can shape attitudes about
appropriate roles for women in the family and the labor market. During the divided years, East German institutions encouraged
female employment, while the West German system deterred women, in particular mothers, from full-time employment. Our results
show that East Germans are significantly more likely to hold egalitarian sex-role attitudes than West Germans. Despite a scenario
of partial policy convergence after reunification, we find no evidence for a convergence process in gender attitudes. Indeed,
if anything, the gap in attitudes rather increased. 相似文献
160.
Dr. Anke Hassel Martin Höpner Antje Kurdelbusch Britta Rehder Rainer Zugehör 《KZfSS K?lner Zeitschrift für Soziologie und Sozialpsychologie》2000,52(3):500-519
In order to analyze the impact of internationalization on national institutions, methods of measuring the degree of internationalization are required. The article presents a method for measuring the degree of internationalization of firms. We assume that the internationalization of firms has several dimensions which cannot be combined into one index, and therefore, have to be distinguished. The first dimension refers to the production activities of firms abroad; the second is measured by the proximity of the firm to international capital. Using a group of the 100 largest German companies both dimensions are empirically tested. Factor analysis supports the assumption that both dimensions, the product-oriented and the financial dimension, do not co-vary and can be separated. Using the measurements we can rank firms into higher and lower degrees of internationalization. 相似文献