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81.
不起诉与免予起诉的法律后果都是不受刑罚的处罚,采用的程序也基本相同,但性质和适用条件根本不同。免予起诉制度取消,有利于维护人民法院的独互审判权,有利于维护被告人获得辩护权,有利于界定程序法与实体法的关系等方面的意义和作用。同时,对新刑事诉讼法不完善之处应加以细化。 相似文献
82.
如果说,要准确地理解、认识和把握"入世"对中国经济的影响,那末,首先应该是体制变革的深远影响,然后才是部门行业的利弊得失。而这种体制性的挑战,则大体上由5个既互相联系又彼此制约的关键环节所构成。 相似文献
83.
在法典化视阈下,除了贯彻法治原则和纳税人主义,税法总则的功能主要体现在促进税法体系化。有鉴于此,税法总则需要提炼基本概念,整理出规范编排的逻辑主线,税收债务和围绕其而建立的法律关系,可以帮助它实现这个目标,合理确定立法文本之体例。在该思路指导下,税法总则可以划分为三个部分,首先是原则和立场方面的一般性规定,包括纳税人权利保护的内容,其次是实体性规则,如纳税人的发生、变更、扩张、消灭等,最后是程序方面的基本要求。由于采用先分后统的法典化模式,税法总则需要考虑融入现行税法体系,处理好内容安排和法律适用问题。鉴于税法的主体内容属于行政法,税法总则还需要处理跟行政处罚法、行政强制法等法律的关系,并高度重视行政法法典化对税法总则的影响。 相似文献
84.
《Journal of Accounting and Public Policy》2022,41(6):107001
Using a sample of U.S. firms from 2003 to 2018, we examine the effect of an audit client’s code of ethics quality on audit fees. We find that clients with a lower code of ethics quality pay significantly higher audit fees, suggesting that auditors perceive such clients as riskier and charge greater risk premiums. We also find that such clients have higher litigation risk and auditors spend greater effort when auditing such clients. Our study is among the first to demonstrate the role of a client’s code of ethics quality in audit pricing. Overall, our findings are consistent with codes of ethics being useful to auditors in assessing managers’ financial representations and providing value to firms. 相似文献
85.
总分结构体系是《德国民法典》体系的最大特点,已经转化为我国民事立法的传统。民法
典制定的科学性,需要使得法典具有唯理性、抽象性和逻辑性,总分结构的民法典使得法典的价值、规
则具有统合性和融贯性、概念和规则的统一性和科层性、规则设计的简洁性与民法典具有开放性和社
会回应性。我国民法典应借鉴总分结构理论构建民法典科学体系、借鉴总分结构理论实现民法典分
编的体系化、以《民法总则》实现民法典分则各编的引领,同时,需要努力克服总分结构所具有的缺陷。 相似文献
86.
Tony Kang 《Journal of International Accounting, Auditing and Taxation》2003,12(2):121-130
Prior research has shown that there is an association between the legal regime of a firm’s country of domicile and the value-relevance of its accounting information. However, it is still unclear whether it is the difference in the properties of accounting information (“the supply effect”), or alternatively, if it is the difference in the way the investors in certain jurisdictions interpret and apply that information (“the demand effect”) that is mainly driving this phenomenon. Since the observed pattern in value-relevance is less likely to be observed in a particular capital market that belongs to a single legal regime (where the demand effect is assumed to be constant) in case the demand effect is mainly driving the association, I test for a marginal impact of the supply effect in a single capital market setting. Using U.S. stock price data, I find that the accounting numbers of U.K. firms, prepared under U.K. GAAP, are more value-relevant than those of Japanese firms, reported under Japanese GAAP. This result lends support to the supply hypothesis and suggests that the legal regime does have a marginal impact on the value-relevance of the accounting information. 相似文献
87.
Surveys suggest that a majority of graduate students seek academic positions after completing their degree. We survey groups involved in the job market to determine the roles of teaching and research in hiring and the subsequent success of new faculty. We find that while characteristics that signal research potential are highly valued by both graduate directors and department chairs, there are significant discrepancies in the extent that teaching is valued in the hiring process across institution types. Furthermore, although new faculty devote half of their time to teaching, only half of them agree that graduate school prepared them to teach. 相似文献
88.
与1807年《法国商法典》相比,2000年《法国商法典》立足法国商事活动的发展变化而不断丰富实践,充分汲取两百余年的实践经验,已经形成一套体例完备、原则清晰、运作规范的法律体系,成为欧洲民商立法的典范。立法者在该法的概念界定、适应场域等方面几经思考沉淀,在立法原则方面,该部法典也是历经商主体主义到商行为主义再到折中主义的不断演进。但是由于时代更迭的现实需要,20年来,《法国商法典》的再发展与最新修订与时俱进、效果明显。本文尝试通过对比1807年和2000年《法国商法典》,评述2000年《法国商法典》的特点,并对2000年以来的再发展特征加以描述性解释,介绍其最新成果,以期为中国民商事立法提供有益的“法国经验”。 相似文献
89.
我国水产养殖管理中实施《负责任渔业行为守则》的研究 总被引:1,自引:1,他引:1
本文分析了《负责任渔业行为守则》对水产养殖业的指导原则及其内涵,论述了我国水产养殖管理已取得的成绩,同时分析了我国养殖管理过程中尚存在的不足,在此基础上指出了改善我国水产养殖管理的具体措施。 相似文献
90.
Ingo Vogelsang 《Telecommunications Policy》2019,43(1):1-10
The European Electronic Communications Code (EECC) is a major milestone in the EU's telecommunications policy. But is it such a step forward and are the technical and market developments such that the EECC is the endgame? An endgame would mean that sustainable competition is reached in all telecommunications markets. The current paper argues that the EECC's new policy goal of investment in very high capacity connectivity could actually lead to policies that end in sustainable infrastructure competition. The EECC's policies, however, are not courageous enough to reach this goal. This lack of courage also characterizes the EU's gatekeeper policies on call terminations and net neutrality. In both these areas an endgame with sustainable competition is possible. 相似文献