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91.
Great efforts have been made to resolve the serious environmental pollution and inevitable declining of energy resources. A review of Chinese fuel reserves and engine technology showed that compressed natural gas (CNG)/diesel dual fuel engine (DFE) was one of the best solutions for the above problems at present. In order to study and improve the emission performance of CNG/diesel DFE, an emission model for DFE based on radial basis function (RBF) neural network was developed which was a black-box input-output training data model not require priori knowledge. The RBF centers and the connected weights could be selected automatically according to the distribution of the training data in input-output space and the given approximating error. Studies showed that the predicted results accorded well with the experimental data over a large range of operating conditions from low load to high load. The developed emissions model based on the RBF neural network could be used to successfully predict and optimize the emissions performance of DFE. And the effect of the DFE main performance parameters, such as rotation speed, load, pilot quantity and injection timing, were also predicted by means of this model. In resume, an emission prediction model for CNG/diesel DFE based on RBF neural network was built for analyzing the effect of the main performance parameters on the CO, NOx emissions of DFE. The predicted results agreed quite well with the traditional emissions model, which indicated that the model had certain application value, although it still has some limitations, because of its high dependence on the quantity of the experimental sample data.  相似文献   
92.
当前我国税收征管的完善面临的突出问题是税源监控手段落后,征管内部监控弱化,税收立法层次较低,税制结构不合理以及税务队伍综合素质偏低,导致了"征收、管理、稽查、监控"四环节的信息不对称,从而造成大量税收流失,税制僵化,征管成本过高。因此,若要做到地方税收征管的完善,首先要实现税源监控转移,强化征管内部的监控体系,提升税收立法层次,并要多途径地推动税务队伍综合素质的提高。  相似文献   
93.
建立税务会计体系是我国现代企业制度的必然要求,是市场经济建设需要的必然选择;是改革开放与国际接轨的需要;是企业相对独立性的客观要求,也是会计主体理论的要求;是会计改革与税制改革的要求;可以促进会计工作效率的提高,也是企业维护自身利益的需要。为此,我们在分析美、日、法三国税务会计模式的基础上。探索我国税务会计体系的发展趋势。  相似文献   
94.
随着我国社会主义市场经济的发展,一些纳税人利用各种手段规避税收收益的现象也日益严重,这是因为我国反避税工作在执法上存在严重缺陷,主要表现在征管体制的衔接,外部干扰与执法的随意性,信息渠道的不畅及举证责任倒置等四个方面。  相似文献   
95.
The solid oxide fuel cell (SOFC) is a nonlinear system that is hard to model by conventional methods. So far,most existing models are based on conversion laws,which are too complicated to be applied to design a control system. To facilitate a valid control strategy design,this paper tries to avoid the internal complexities and presents a modelling study of SOFC per-formance by using a radial basis function (RBF) neural network based on a genetic algorithm (GA). During the process of mod-elling,the GA aims to optimize the parameters of RBF neural networks and the optimum values are regarded as the initial values of the RBF neural network parameters. The validity and accuracy of modelling are tested by simulations,whose results reveal that it is feasible to establish the model of SOFC stack by using RBF neural networks identification based on the GA. Furthermore,it is possible to design an online controller of a SOFC stack based on this GA-RBF neural network identification model.  相似文献   
96.
INTRODUCTIONDuetodwindlingfueloilreservesandthedesireforreducedpollutantemissions,naturalgas,whichisdominantlycomposedofmethane,hasbeennowwidelyusedasanalternativefuelininternalcombustionengines .Aconventionaldieselenginecanbeconvertedwithoutexcessiveincr…  相似文献   
97.
税收管理信息化是加强税收征管、实现依法治税的重要措施,也是降低税收成本和提高征管效率的技术保障。随着我国税收信息化的快速发展,税收信息化建设中的信息安全问题日益凸显,它已成为制约我国税收现代化的瓶颈,因此,解决税收信息化建设中的信息安全问题迫在眉睫。问题的关键是应从信息状态安全、信息转移安全和安全管理制度三个方面对税收信息化建设中的信息安全进行研究,找出服务器安全、操作系统安全、数据库安全的信息状态安全的应对策略;防火墙技术、信息加密技术、信息认证技术、防病毒技术的信息转移安全对策以及建立一套健全的安全管理制度的措施等。  相似文献   
98.
燃油税改革规范了普通公路的融资机制,但是相应地也打破了已有的融资平衡。以政府为主导的财政支持体系主要包含了燃油税、车辆购置税和国债三大资金来源,本文的数据分析表明目前的财政支持体系不可能支持庞大的普通公路资金需求。以政府为主导的普通公路融资体系在当前阶段仍需依赖多元化的融资渠道,因此通过创新融资方式,吸引社会资金多渠道融入地方融资平台,可能是行之有效的融资困境缓解办法。  相似文献   
99.
In 1994, Amado Padilla used the phrase ‘cultural taxation’ to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of ‘identity taxation’ to encompass how other marginalised social identities (such as gender, race and gender, and sexual orientation) may result in additional non-academic service commitments for certain faculty. Using qualitative interviews with faculty members at a large, public university in the Midwest, we examine identity taxation involving gender and the intersection of gender and race to demonstrate how women faculty (in general) and women of colour (specifically) feel their gender and racial group memberships influence their experiences in academia.  相似文献   
100.
随着经济社会的发展,我国城乡发展不协调的问题日益凸显,城乡差距不断扩大,并成为社会的焦点问题。作为调节经济社会的重要杠杆,财税政策是协调城乡发展的重要工具。在分析我国城乡统筹发展存在的问题的基础上,针对造成城乡差距扩大的原因,提出促进城乡协调发展的财税政策的建议。  相似文献   
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