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261.
262.
This study focuses on differences in sense of belonging between lesbian, gay, and bisexual (LGB) and heterosexual students. Data from 1,745 secondary school students were collected with an online survey. Step-wise multiple regression analyses was used to investigate the relationship between sexual orientation and sense of school belonging. The results show that sexual orientation has an impact on sense of belonging for girls, but not for boys. Perceived discrimination and LGB friendliness of the school appeared to be important indicators of sense of belonging for all the respondents, irrespective of their sexual orientation. 相似文献
263.
Kate H. Choi Marta Tienda Deborah Cobb-Clark Mathias Sinning 《Research in social stratification and mobility》2012
This paper evaluates the status exchange hypothesis for Australia and the United States, two Anglophone nations with long immigration traditions whose admission regimes place different emphases on skills. Using log-linear methods, we demonstrate that foreign-born spouses trade educational credentials via marriage with natives in both Australian and U.S. marriage markets and, moreover, that nativity is a more salient marriage barrier for men than for women. With some exceptions, immigrant spouses in mixed nativity couples are better educated than native spouses in same nativity couples, but status exchange is more prevalent among the less-educated spouses in both countries. Support for the status exchange hypothesis is somewhat weaker in Australia partly because of lower average levels of education compared with the United States and partly because of the less sharply defined educational hierarchy at the postsecondary level. 相似文献
264.
NUSAP Method for Evaluating the Data Quality in a Quantitative Microbial Risk Assessment Model for Salmonella in the Pork Production Chain 总被引:1,自引:0,他引:1
Ides Boone Yves Van der Stede Kaatje Bollaerts David Vose Dominiek Maes Jeroen Dewulf Winy Messens Georges Daube Marc Aerts Koen Mintiens 《Risk analysis》2009,29(4):502-517
The numeral unit spread assessment pedigree (NUSAP) system was implemented to evaluate the quality of input parameters in a quantitative microbial risk assessment (QMRA) model for Salmonella spp. in minced pork meat. The input parameters were grouped according to four successive exposure pathways: (1) primary production (2) transport, holding, and slaughterhouse, (3) postprocessing, distribution, and storage, and (4) preparation and consumption. An inventory of 101 potential input parameters was used for building the QMRA model. The characteristics of each parameter were defined using a standardized procedure to assess (1) the source of information, (2) the sampling methodology and sample size, and (3) the distributional properties of the estimate. Each parameter was scored by a panel of experts using a pedigree matrix containing four criteria (proxy, empirical basis, method, and validation) to assess the quality, and this was graphically represented by means of kite diagrams. The parameters obtained significantly lower scores for the validation criterion as compared with the other criteria. Overall strengths of parameters related to the primary production module were significantly stronger compared to the other modules (the transport, holding, and slaughterhouse module, the processing, distribution, and storage module, and the preparation and consumption module). The pedigree assessment contributed to select 20 parameters, which were subsequently introduced in the QMRA model. The NUSAP methodology and kite diagrams are objective tools to discuss and visualize the quality of the parameters in a structured way. These two tools can be used in the selection procedure of input parameters for a QMRA, and can lead to a more transparent quality assurance in the QMRA. 相似文献
265.
Work–family conflict can act as an important, and gendered, mechanism underlying women’s under-representation in male-dominated occupations. This study uses in-depth interviews to explore the experiences of female professional chefs in order to understand how women in a prestigious, yet male-dominated service occupation manage barriers relating to their balance of work and family responsibilities. Conflict between work and family responsibilities often stemmed from the long work hours expected of chefs and played a role in some of our participant’s decisions to leave kitchen work. Respondents in this study negotiate work–family conflict using three strategies: (1) delaying/forgoing childbearing to succeed as a chef; (2) leaving kitchen work for another job in the culinary field; and (3) adapting either work or family to make the two roles more compatible. Our conclusion discusses the implications of these strategies for gender inequality in the workplace, particularly for women in male-dominated occupations. 相似文献
266.
Charles Bellemare Sabine Krger Arthur Van Soest 《Econometrica : journal of the Econometric Society》2008,76(4):815-839
We combine choice data in the ultimatum game with the expectations of proposers elicited by subjective probability questions to estimate a structural model of decision making under uncertainty. The model, estimated using a large representative sample of subjects from the Dutch population, allows both nonlinear preferences for equity and expectations to vary across socioeconomic groups. Our results indicate that inequity aversion to one's own disadvantage is an increasing and concave function of the payoff difference. We also find considerable heterogeneity in the population. Young and highly educated subjects have lower aversion for inequity than other groups. Moreover, the model that uses subjective data on expectations generates much better in‐ and out‐of‐sample predictions than a model which assumes that players have rational expectations. 相似文献
267.
Zusammenfassung Der Beitrag diskutiert Tarif- und Zinseffekte anhand der begünstigten Besteuerung nicht entnommener Gewinne von Personengesellschaften,
die 2008 in Deutschland eingeführt wurde. Bei Eigenfinanzierung und Betrachtung von Grenzsteuers?tzen zeigt der Beitrag, dass
die Thesaurierungsbegünstigung stets nachteilig ist, wenn eine abgeltend besteuerte private Kapitalmarktanlage die Alternativanlage
darstellt. Müssen Gewinne thesauriert werden, weil Mittel im Unternehmen ben?tigt werden, so entf?llt die private Alternativanlage
und die Thesaurierungsbegünstigung kann bei hohen Zins- und Steuers?tzen vorteilhaft sein. Wird die Einkommensteuerprogression
berücksichtigt, zeigt der Beitrag, dass bei schwankenden Gewinnen die Thesaurierungsbegünstigung oftmals vorteilhaft ist,
auch gegenüber der Abgeltungsteuer. Bei fremdfinanzierten Investitionen kann die Inanspruchnahme der Thesaurierungsbegünstigung
sehr vorteilhaft sein, da die geringere Steuerzahlung bei Gewinnanfall den Umfang des ben?tigten Fremdkapitals mindert. Insgesamt
zeigt sich, dass sich Reformen von Steuertarifen wesentlich st?rker auf die Vorteilhaftigkeit von Investitionen auswirken
als Zinseffekte.
Tax reforms by tax rate effects or timing effects? An analysis based an the German tax privilege for retained earnings
Summary This paper analyzes two typical effects of tax reforms, tax rate effects and timing effects. The example chosen for the analysis is the tax privilege for retained profits of partnerships and sole proprietorships, which was implemented in Germany in 2008. Taking equity-financing and top marginal tax rates into account, the so-called tax privilege turns out to be a disadvantage under most assumptions. If the alternative investment is private capital income taxed at a flat-rate tax, the tax privilege will always be disadvantageous. If profits have to be retained and business income is the alternative investment, then the tax privilege will be advantageous in case of high income tax rates and interest rates. Analyzing progressive tax rates instead of top marginal tax rates reveals favorable results in case of fluctuating profits if the tax privilege is claimed. The same is true if debtfinancing is taken into account. All in all, the paper shows that a reform of tax rates influences the attractiveness of investments much more compared to timing effects.
相似文献
268.
269.
In this article we measure the effect of inherited political capital in the form of family politicization on legislative candidates’ recruitment age and early careers. We differentiate the concept of family politicization between a narrow (i.e., party political) and a broad (i.e., non-party-political) interpretation. Results indicate that narrow family politicization is the only type that plays a role in speeding up political recruitment. However, only the route to candidacy is affected by family politicization, whereas for the route to power other factors absorb this effect, mainly the candidates’ pre-electoral party engagement. This implies that candidates from narrowly politicized families do not merely rely on inherited political capital to get elected, which rejects a popular opinion. On the other hand, the result that parental talking and brokerage professions speed up the candidates’ election, indicate that the home environment does not play a neutral role in the early career path either. 相似文献
270.
Johan Vanderfaeillie Frank Van Holen Lenny Trogh C. Andries 《Child & Family Social Work》2012,17(1):34-42
Foster children often have behavioural problems. Behavioural problems influence the level of parenting stress and can lead to a breakdown. In this study, parenting behaviour of foster mothers is mapped, and the influence of behavioural problems and parenting stress on the parenting behaviour 2 years later is examined. Data of behavioural problems, family stress and parenting were gathered from 49 foster mothers. Problem behaviour has a direct negative impact on parenting and leads to less support and more negative control. It also results in more parenting stress. Foster parents need to be trained aiming at preventing ineffective parenting. The well‐being of foster parents needs to be guarded. Higher levels of parenting stress lead to less effective parenting. 相似文献