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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 ( 46 ) 〈TOP〉
  1. 王茂源、何正得,2010,作業基礎成本制度在訂價決策中的運用--以鋼鐵業Y公司為例,工程科技與教育學刊,頁745-761。
  2. 吳秋霞,2010,作業基礎成本制在電視傳播業之應用—以T公司為例,淡江大學,會計學系碩士在職專班論文。
  3. 財團法人中華民國會計研究發展基金會,2007,財務會計準則公報第十號存貨之會計處理準則,台北:財務會計準則委員會。
  4. 張鳳琪,2007,作業基礎成本制導入圖書館經營之研究,國立臺灣師範大學社會教育學系在職進修碩士班碩士論文。
  5. 莊蕎安,2012,成本管理 企業價值入門之鑰,會計研究月刊,第319期,頁60-61。
Times Cited (1) 〈TOP〉
  1. 林瑋琦(2016)。以作業基礎成本制導入大學圖書館書目控制工作─以某大學圖書館為例。中興大學圖書資訊學研究所學位論文。2016。1-142。
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