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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〉
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Reference ( 29 ) 〈TOP〉
  1. 馬秀如和黃虹霞 (2003),「員工分紅入股-制度及會計處理」,會計研究月刊,(207期):P107-131
  2. 馬秀如 (2003),「員工分紅配股既是股東的成本,也是公司的費用!」,會計研究月刊,(214期):P62-70
  3. 許崇源 (2005),「我國員工分紅與員工認股權課稅規定之探討」,會計研究月刊,(233期):P72-81
  4. Copeland, T.K., and J.M.E. (1996), “Valuation: measuring and managing the value of companies”, 2nd ed., John Wiley & sons Inc.
  5. Huddart, S. (1994), “Employee stock option”, Journal of Accounting and Economics. (Sept.):207-231.
Times Cited (19) 〈TOP〉
  1. 林建銘(2014)。擊敗市場可行性評估-以台股高獲利、轉機與成長型投資組合為例。淡江大學國際企業學系碩士班學位論文。2014。1-66。 
  2. 賀照惇(2012)。不同操作策略下,超大型個股投資價值之剖析 法人版投資組合 v.s. 散戶版投資組合。淡江大學國際企業學系碩士班學位論文。2012。1-65。 
  3. 翁義傑(2011)。中型IC設計類股投資價值頗析:法人版投資組合 V.S. 散戶版投資組合。淡江大學國際企業學系碩士班學位論文。2011。1-56。 
  4. 鄭有宏(2010)。台股上市、櫃高獲利、轉機與成長型投資組合V.S.整體市場與開放式基金績效評估。淡江大學國際貿易學系國際企業學碩士班學位論文。2010。1-61。 
  5. 方任佑(2010)。系統性操作下國內IC設計類股之投資價值剖析。淡江大學國際貿易學系國際企業學碩士班學位論文。2010。1-59。 
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