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11.
拓展Faulkender 和Wang(2006)模型,引入公司综合治理水平变量,分析了公司综合治理水平和营运资本对公司价值的影响.运用我国A股市场2008~2013年数据进行实证,证实公司综合治理水平与营运资本对企业价值影响显著;边际营运资本价值小于边际现金价值,企业在现有营运资本水平下增加营运资本投资,将降低企业超额收益率,减少企业投资价值;商业性企业比工业性企业、高治理效率企业比低治理效率企业、受融资约束企业比不受融资约束企业具有更高的边际营运资本价值.  相似文献   
12.
秸秆深还机具特点和作业效率分析   总被引:1,自引:0,他引:1  
秸秆深埋还田(秸秆深还)作为一种新兴的秸秆还田模式,其机具有别于地表覆盖还田和铧式犁翻压还田。为了科学管理、合理运用秸秆深还机械,提高机组的作业效率,在调查测试秸秆深还作业的基础上,对机具的特点进行了分析,同时对测试机组分别进行了时间利用率和作业效率分析。结果表明:对于各个机具的作业时间利用率和总作业效率影响因素有所不同。作业速度、幅宽、故障维修和地头转向是影响机械作业效率的主要因素。根据调查和分析的结果,针对秸秆深还作业中存在的问题提出了机组的合理运行模式。  相似文献   
13.
本文运用言语行为理论和合作原则,以教师幽默风趣的话语为研究对象,从不同角度解析幽默话语如何产生。研究表明,教师可通过使听众误解或曲解言内行为和言外行为产生幽默,也可通过违反合作原则中的四条准则达到幽默效果,实现有效的课堂教学。  相似文献   
14.
样品管理是实验室工作中的重要环节,规范化、制度化的样品管理工作可保障实验室管理体系的有效运行。阐述实验室样品管理的总体要求与原则,从样品接收、标识、确认、流转、贮存、处理等环节人手,介绍样品全过程跟踪管理方法,为做好实验室样品管理工作提供参考。  相似文献   
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对于管网优化及投资分析来说,最不利情况下的水力条件不是普遍条件,不能够完全代表管网应当有的优化假定条件。通过管道控制灌溉面积来确定管道的流量,按照满足在一天内,管道控制的所有灌水器都灌溉一次的原则确定,并给出公式。让管道的流量这一重要参数,在高效节水灌溉工程优化和设计计算中变得简单并容易计算。  相似文献   
17.
AIMS: To determine current practices and attitudes towards vaccination of dogs and cats of veterinarians in New Zealand; the methods used for informing clients on which vaccines to use, and the preferred site for vaccination of cats.

METHODS: A postal questionnaire was sent to all 483 listed veterinary practices in New Zealand during February 2012. Some questions were specific to pet dogs, cats, or working farm dogs. Responses were categorised according to practice type and geographical region of the respondent. Factors associated with respondent recommendation of annual vaccination with modified live viral (MLV) vaccines were examined using logistic regression analysis. Vaccines that were considered to be essential for every animal were defined as core; those that may be recommended for animals whose location or lifestyle placed them at risk, were defined as non-core.

RESULTS: There were 204 useable returns, equivalent to a response rate of 42.2%, distributed across the country. Annual vaccination with MLV vaccines of dogs was recommended by 54/198 (27.3%) respondents, and of cats by 107/181 (59.1%) respondents. Factors associated with the recommendation of annual administration of MLV vaccines to dogs included being a companion animal practice, a desire for policies on vaccination to be left to individual clinics, and having one veterinarian in the practice. Administration of the final vaccination for puppies was recommended at ≥14 weeks old by 55/185 (29.7%) respondents, and for kittens at ≥13 weeks old by 42/183 (23%) respondents. Of respondents that administered MLV vaccines annually, 62/103 (60.2%) believed reducing the frequency of vaccination would reduce income, and 52/103 (50.5%) considered it would have a negative effect on animal health. Advice to enable clients to decide which non-core vaccines were administered was given by 181/199 (91%) respondents. Factors considered when recommending a vaccine included consideration of risk to individual patients (190/203; 93.6%), requirements of boarding kennels/catteries (165/203; 81.3%) and clinic vaccination policy (142/203; 70%). The preferred site for administering MLV vaccines to cats was the dorsal neck or inter-scapular region (137/198; 69.2%). Amongst respondents, 18 wanted disease surveillance information to allow for truly informed decisions to be made about vaccination.

CONCLUSIONS AND CLINICAL RELEVANCE: Veterinarians can now compare their own vaccination practices and attitudes with those of veterinarians nationally, and internationally. There is a need for national surveillance information and for continued education of the public and commercial kennel and cattery owners for optimal vaccination strategies to be developed.  相似文献   

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19.

BACKGROUND

The proportionality principle has been broadly used for over 10 years in regulatory assessments of pesticide residues. It allows extrapolation of supervised field trial data conducted at lower or higher application rates compared to the use pattern under evaluation by adjustment of measured concentrations, assuming direct proportionality between the rates applied and the resulting residues. This work revisits the principle idea by using supervised residue trials sets conducted under identical conditions but with deviating application rates. Four different statistical methods were used to investigate the relationship between application rates and residue concentrations and to draw conclusions on the statistical significance of the direct proportionality assumed.

RESULTS

Based on over 5000 individual trial results, the assumption of direct proportionality was not confirmed to be statistically significant (P > 0.05) using three models: direct comparison of application rates and residue concentrations ratios and two linear log-log regression models correlating application rate and residue concentration or only residue concentrations per se. In addition, a fourth model analysed deviations between expected concentrations following direct proportional adjustment and measured residue values from corresponding field trials. In 56% of all cases, the deviation was larger than ±25%, which represents the tolerance usually accepted for the selection of supervised field trials in regulatory assessments.

CONCLUSION

Overall, the assumption of direct proportionality between application rates and resulting residue concentrations of pesticides was not statistically significant. Although the proportionality approach is highly pragmatic in regulatory practice, its use should be considered carefully on a case-by-case basis. © 2023 The Authors. Pest Management Science published by John Wiley & Sons Ltd on behalf of Society of Chemical Industry.  相似文献   
20.
Based on Group Technology, part families of the norm of working hour are formed according to the similarity among components. With the progressive regerssion, the models of the norm of working hour are built for every part family. A computer aided norm model building program and a computer aided norm of working hour planning system are developed. The system is successfully integrated with CAD/CAPP system. Some examples of the model building and calculation results are illustrated as well.  相似文献   
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