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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 ) 。

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Reference ( 67 ) 〈TOP〉
  1. 王建棟 (2003),「兩稅合一稅制對資本投資與股利政策影響之實證研究」,中原大學會計學系未出版碩士論文。
  2. 王韋能、謝智源、陳智華 (2013),「所得稅政策對於經濟成長之影響─以台灣租稅制度為例」, 應用經濟論叢,第94期, 頁 155-189。
  3. 江莉莉(2002),「兩稅合一與動態均衡下的所得分配」, 經濟論文叢刊,第30(2)期,頁205-227。
  4. 汪瑞芝、陳明進 (2003),「兩稅合一前後上市公司股權規劃之實證研究」,當代會計,第四卷第二期,頁 169-190。
  5. 孫克難(2015),『「兩稅合一」如何走下去?』,2015年5月 擷取自工商時報(2015.02.04)報導,
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