Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

Abstract 〈TOP〉
    Reference ( 31 ) 〈TOP〉
    1. 林育竹(2003),股東以無形資產作價抵充出資股款課稅之研究,國立交通大學科技法律研究所碩士論文
    2. 李玉梅(2005),高科技產業專利風險管理機制之探討-以專利保險為例,私立中原大學財經法律研究所碩士論文。
    3. 黃淑華(2012),企業併購交易商譽攤銷之研究,國立成功大學法律學系研究所碩士論文。
    4. 許琇媛(2010),公司合併下營利事業所得稅虧損扣除制度爭議 — 附論日本法比較,國立臺灣大學法律學院法律研究所碩士論文。
    5. 黃士洲(2007),稅法對私法之承接與調整,國立台灣大學法律研究所博士論文。
    Times Cited (1) 〈TOP〉
    1. 劉永慶(2015)。企業併購商譽課稅之研究-以美國法為比較法。臺灣大學法律學研究所學位論文。2015。1-209。
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