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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) )
AND、OR、NOT

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

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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「http://dx.doi.org/」 「 http://dx.doi.org/ 」 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: http://dx.doi.org/ 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 Registrationdoi.airiti.com ) 。

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Abstract 〈TOP〉
    Reference ( 61 ) 〈TOP〉
    1. 吳明隆,2006,SPSS統計應用與學習實務,知城數位科技股份有限公司。
      連結:
    2. 黃俊杰,2004,納稅者權利保護,翰蘆。
      連結:
    3. 許崇源與吳國明,2000,我國非營利組織租稅問題之研究,財稅研究,第32
      連結:
    4. 97 期:37-47。
      連結:
    5. 吳國明,1999,非營利組織租稅徵免之研究,國立政治大學會計學系碩士論
      連結:
    Times Cited (2) 〈TOP〉
    1. 曹玲玲(2012)。非營利組織所得稅申報書內容之探討。中原大學會計研究所學位論文。2012。1-123。 
    2. 王怡潔(2017)。我國非營利組織免納所得稅租稅優惠之探討─以美國內地稅法為借鏡。國立臺灣大學法律學研究所學位論文。2017。1-161。 
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