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21.
对RADIUS协议进行了深入研究,给出了基于RADIUS协议的具有数据采集、认证授权、计费处理、查询统计和系统管理功能的VOIP安全认证计费系统设计与实现方案;系统可运用于IP电话安全认证和灵活计费。  相似文献   
22.
2001年1月1日,上市公司开始全面实施《企业会计制度》,进行八项计提,新增了固定资产减值准备、在建工程减值准备、无形资产减值准备、委托贷款减值准备四项计提内容.这些会计制度的实施,一定程度上挤干了上市公司资产中的水分,体现了谨慎性原则,但也在一定程度上影响了上市公司业绩.从2001 年披露的年报分析,由于上市公司采用了新的《企业会计制度》,其主要财务指标所体现的业绩呈较大幅度的下降,上市公司亏损面和亏损额的增加引发了人们对上市公司业绩和盈利能力,乃至上市公司整体质量的讨论.  相似文献   
23.
校园网络计费系统研究与实现   总被引:3,自引:0,他引:3  
在分析校园网计费需求、常用网络计费方式的不足基础上提出一种通用的校园网计费系统解决方案,并且较为详细地描述了实现该系统的主要技术。  相似文献   
24.
从市场机制对诚信建构的作用说起,通过对我国现行会计监管方式和实施机制的分析,认为现行会计监管方式难以实现其预定的目标。同时笔者对此问题的解决做出了思考。  相似文献   
25.
BOOK REVIEWS     
Books reviewed in this article: Boundary Control and Legal Priniciples . Curtis M. Brown , Walter G. Robillard and Donald A. Wilson . Lost Initiatives: Canada's Forest Industries, Forest Policy, and Forest Conservation . R. Peter Gillis and Thomas R. Roach . The Navajo Atlas: Resources, People, and History of the Dine Bikeyah . James M. Goodman . The City and the Sign . M. Gottdiener AND Alexandros Ph . Lagopoulos , EDS. The Comfortable House: North American Suburban Architecture 1890–1930 . Alan Gowans . Arabic-Islamic Cities. Building and Planning Principles . Besim Salim Hakim . Contemporary Climatology . Ann Henderson -Sellers and Peter J. Robinson . A Trace of Desert Waters . Samuel G. Houghton . Geography, Resources and Environment. Vol. 1: Selected Writings of Gilbert F. White. Vol. 2: Themes from the Work of Gilbert F. White . Robert W. Kates AND Ian Burton , ED. Spatial Dimensions of Unemployment and Underemployment (A Case Study of Rural Punjab) . Gopal Krishan . Maps of the Holy Land: Cartobibliography of Printed Maps, 1475–1900 . Compiled by Eran Laor , assisted by Shoshana Klein . The Geography of Third World Cities . Stella Lowder . A Perspective on U.S. Farm Problems and Agricultural Policy . Lance Mc Kinzie , Timothy G. Baker AND Wallace E. Tyner . Soil Erosion and Its Control. R.P.C . Morgan , ED Geopolitics . Patrick O'Sullivan . Landscape, Meanings and Values . Edmund C. Penning -Rowsell AND David Lowenthal , EDS.  相似文献   
26.
Lubbock Lake (Southern High Plains of Texas) contains a cultural, faunal, and floral record within a virtually complete geological record spanning the past 11 100+ years. More than 88 archaeological occurrences have been excavated from five major stratigraphic units. The Paleoindian record (11 500–6500yr BP) begins with Clovis-age occupation (ca. 11 100yr BP) found within fluvial deposits (stratum 1). Subsequent Paleoindian occupations are found in lake and marsh sediments (stratum 2). Archaic occupations (8500-2000yr BP) are contained within aeolian and marsh deposits (strata 3 and 4). Ceramic occupations (2000-500yr BP) are found on a soil developed in stratum 4, in marsh sediments (strata 4 and 5), and in slopewash and aeolian sediments (stratum 5). The Protohistoric (500-300yr BP) and Historic (300-100yr BP) remains are in slopewash, aeolian, and marsh sediments (stratum 5) and associated soils. The Southern High Plains remained a grasslands throughout the last 11 500 years and neither man nor bison abandoned the region. The successive local faunas reflect changing ecosystems under pluvial to arid to more mesic to semiarid conditions. The occupation of Lubbock Lake through time appears to have been by small groups of people for both economic and short-term residential uses. These hunter-gatherer peoples underwent adaptive change brought about by climatic stress and alterations to food resources.  相似文献   
27.
This study develops improved Soil Moisture Proxies (SMP) based suspended sediment yield (SMPSY) models corresponding to three antecedent moisture conditions (AMCs) (i.e., AMC-I-AMC-III) by coupling the improved initial abstraction (Ia-λ) model, the SMA procedure and the SMP concept for modelling the rainfall generated suspended sediment yield. The SMPSY models specifically incorporate a watershed storage index (S) model to accentuate the transformation from storm to storm and to avoid the sudden jumps in sediment yield computation. The workability of the SMPSY models is tested using a large dataset of rainfall and sediment yield (98 storm events) from twelve small watersheds and a comparison has been made with the existing MSY model. The goodness-of-fit (GOF) statistics is evaluated in terms of the Nash Sutcliffe efficiency (NSE), and error indices, i.e., root mean square error (RMSE), normalized root mean square error (nRMSE), standard error (SE), mean absolute error (MAE), and RMSE-observations standard deviation ratio (RSR). The NSE values vary from 74.31% to 96.57% and from 75.21% to 91.78%, respectively for the SPMSY and MSY model. The NSE statistics indicate that the SMPSY model has lower uncertainty in simulating sediment yield as compared to the MSY model. The error indices are lower for the SMPSY model than the MSY model for most of the watersheds. These results show that the SMPSY model has less uncertainty and performs better than the MSY model. A sensitivity analysis of the SMPSY model shows that the parameter β is most sensitive followed by parameter S, α and A. Overall, the results show that the characterization of soil moisture variability in terms of SMPs and incorporation of improved delivery ratio and runoff coefficient relationship improves the simulation of the erosion and sediment yield generation process.  相似文献   
28.
To encourage the environmental responsibility of consumers and manufacturers for forest management, it is necessary to evaluate the environmental influences of forest products. Ecological footprint (EF) is an internationally recognized indicator for estimating the natural capital consumption and environmental influences of various forest products. In this study, we developed an accounting model for the EF evaluation of wood flooring, which is a tertiary forest product, by the method of transformation. Next, we used that model to evaluate the EF of three types of wood flooring in China according to their production data from 2000 to 2018. We collected the necessary data by visiting typical enterprises in China and referring to the relevant literature. According to our results, the average EFs of solid wood flooring, engineered solid wood flooring and laminate flooring between 2000 to 2018 were 3.13×10 6, 1.05×10 7 and 5.07×10 6gha, respectively. The total EFs of solid wood flooring, engineered solid wood flooring and laminate flooring from 2000 to 2018 were 5.95×10 7, 1.99×10 8and 9.64×10 7gha, respectively. The coefficients of variation (CV) of the EFs for these three types of wood flooring were 0.45, 0.87 and 0.76, respectively. The average and total EFs of the engineered solid wood flooring were the largest among the three types of wood flooring. The per capita EF and unit EF for the engineered solid wood flooring were also the highest among the three types of wood flooring. The EFs showed an upward trend with irregular fluctuations from 2000 to 2018 for all three types of wood flooring. It is necessary to reduce the EF of the engineered solid wood flooring and use more environmentally friendly products, such as solid wood flooring, for environmental protection.  相似文献   
29.
建立适应会计电算化发展要求的内部控制制度   总被引:3,自引:1,他引:2  
会计电算化是会计工作的发展趋势,文章主要分析会计电算化对内部控制制度的影响,并以此为基础探讨关于电算化会计信息系统下的内部控制制度建设问题,以确保企业实行会计电算化后,系统能够正常、安全、有效的运行。  相似文献   
30.
For efficient and targeted management, this study demonstrates a recently developed non-point source (NPS) pollution model for a year-long estimation in the Pingqiao River Basin (22.3 km2) in China. This simple but physically reasonable model estimates NPS export in terms of land use by reflecting spatial hydrological features and source runoff measurements under different land-use types. The NPS export was separately analysed by a distributed hydrological model, a spatial hydrograph-separation technique, and an empirical water quality sub-model. Simulation results suggest that 57 890 kg of total nitrogen (TN) and 1148 kg of total phosphorus (TP) were delivered. The results, validated with observed stream concentrations, show relative errors of 23.3% for TN and 47.4% for TP. Countermeasures for urban areas (5.3% of total area) were prioritized because of the high contribution rate to TN (14.1%) and TP (26.2%) which is caused by the high degree of runoff (8.5%) and pollution source.  相似文献   
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