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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「」 「 」 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: 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 ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 67 ) 〈TOP〉
  1. 6. 吳芝穎,2006,最低稅負制對股市之影響,國立台灣大學會計學研究所碩士論文。
  2. 7. 汪瑞芝、陳明進與林世銘,2005,「土地增值稅減半政策之事件研究」,證劵市場發展季刊,第17卷第1期:頁79-104。
  3. 9. 林世銘、陳明進與蔡天俊,2000,「土地增值稅政策對股市之影響」,當代會計,第1卷第1期,頁1-18。
  4. 10. 林世銘、陳國泰與張鼎聲,2003,「兩稅合一後除權除息之租稅規避行為」,當代會計,第4卷第2期,頁119-142。
  5. 12. 林祝英與劉正義,2003,「企業研發投資對融資、鼓勵政策與成長機會之影響-以電子資訊產業為例」風險管理學報,第5卷第3期,頁319-339。
Times Cited (2) 〈TOP〉
  1. 鄭苡萱(2011)。特種貨物及勞務稅條例對建設公司股票異常報酬率與營業收入之影響。政治大學會計研究所學位論文。2011。1-61。
  2. 鄭有志(2011)。「生技新藥產業發展條例」必要性之經濟分析。臺灣大學經濟學研究所學位論文。2011。1-51。
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