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 ( 163 ) 〈TOP〉
  1. 財團法人資誠教育基金會著,IFRS實務引導叢書,企業併購篇,財團法人資誠教育基金會,2009年7月初版。
  2. 陳春山,企業併購及控股公司法實務問題,2005年11月二版。
  3. 陳清秀,稅法總論,2006年10月四版第一刷。
  4. 廖大穎,股份轉換制度之研究,2004年12月一版。
  5. 賴英照,公司法論文集,財團法人中華民國證券市場發展基金會編印,1994年。
Times Cited (2) 〈TOP〉
  1. 黃麗容(2013)。無形資產稅捐課徵之研究-以商譽為中心。中正大學會計資訊與法律數位學習碩士在職專班學位論文。2013。1-176。
  2. 魏巧玲(2014)。無形資產移轉訂價課稅之法制研究。嶺東科技大學財政系財稅與會計資訊碩士班學位論文。2014。1-111。
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