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 ) 。

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Reference ( 128 ) 〈TOP〉
  1. 余安婷,2011,公司治理特性、經營策略對企業租稅規避程度之影響,國立政治大學會計學研究所碩士論文。
  2. 林嬌能與許彩蓮,2011,家族企業與租稅規劃之關聯性,會計學報,第4卷第1期,頁23-49。
  3. 林寶人,2010,台灣上市櫃家族企業與公司績效,會計學報,第3卷第1期,頁53-82。
  4. 洪榮華、陳香如與林慧珍,2007,公司治理機制對創新、多角化策略及公司績效之影響-研發密集產業之實證,中山管理評論,第15卷第1期:37-60。
  5. 陳明進,2002,營利事業有效稅率決定因素之實證研究,會計評論,第34期,頁57-75。
Times Cited (5) 〈TOP〉
  1. 李哲安(2015)。企業社會責任與租稅規避之關聯性。中興大學會計學研究所學位論文。2015。1-88。
  2. 謝怡如(2016)。經理人持股、企業社會責任與租稅規避之關係-來自負面社會責任企業之證據。中興大學會計學研究所學位論文。2016。1-69。
  3. 楊斯傑(2016)。公司投保董監責任險與有效稅率之關連性研究。成功大學財務金融研究所碩士在職專班學位論文。2016。1-35。
  4. 戴以涵(2016)。股權結構、企業社會責任與租稅規避之關係-來自負面社會責任企業之證據。中興大學會計學研究所學位論文。2016。1-76。
  5. 林妍秀(2017)。企業社會責任與公司治理-家族企業之影響。中原大學會計研究所學位論文。2017。1-34。
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