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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. 1.財團法人中華民國會計研究發展基金會,2008,財務會計準則第40號公報-保險合約之會計處理準則。
  2. 11.章雅婷,2010,國際會計準則保險合約會計處理之探討,臺灣大學會計研究所碩士論文。
  3. 13.王佩璋,2010,IFRS 4 暨我國第四十號財會公報「保險合約會計處理」之探討,東吳大學會計學系碩士論文。
  4. 14.劉芳伶,2010,財務會計準則第40號公報對我國壽險業影響之研究,朝陽科技大學保險金融管理系碩士論文。
  5. 15.呂美儀,2007,臺指選擇權隱含波動度預測能力之實證分析,淡江大學財務金融學系碩士論文。
Times Cited (1) 〈TOP〉
  1. 陳香文(2014)。奢侈稅對投資人情緒的影響: 以奢侈稅對相關產業的衝擊為例。淡江大學會計學系碩士在職專班學位論文。2014。1-67。 
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