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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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Abstract 〈TOP〉
    Reference ( 34 ) 〈TOP〉
    1. 孫梅瑞、陳憲民(2005),「台灣上市公司股利政策趨勢與公司特性之研究」,《企業管理學報》,第66期,頁77-100。
    2. 張育菁 (2007),《1998年兩稅合一實施後影響我國上市公司股利政策因素之研究》,國立成功大學企業管理研究所碩士論文。
    3. 蔡大廷 (2004),《研究發展投資與股利政策關連性研究─由兩稅合一制度與租稅優惠政策觀點》,中原大學會計學系碩士學位論文。
    4. 蔡振南 (2003),《台商大陸投資之資金流動與影響》,國立成功大學財務金融研究所碩士論文。
    5. Berger, P. (1993), “Explicit and Implicit Tax Effects of the R&D Tax Credit ,” Journal of Accounting Research, 31, 131-171.
    Times Cited (1) 〈TOP〉
    1. 王勝斌(2014)。華人主管之員工歸類模式與其影響部屬策略的選擇。中原大學心理學研究所學位論文。2014。1-88。 
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