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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〉
    Reference ( 96 ) 〈TOP〉
    1. 9. 財團法人中華民國會計研究發展基金會,財務會計準則公報合訂本,2009年。
    2. 3. 王文宇,公司章程之定位與資本制度之改革,法令月刊,第54卷第10期,2003年10月。
    3. 7. 林佩欣,評價準則概說,會計研究月刊,第267期,2008年2月。
    4. 12. 胡湘寧、謝國松,我國企業暨無形資產評價相關問題探討(上),會計研究月刊,第283期,2009年6月。
    5. 13. 胡湘寧、謝國松,我國企業暨無形資產評價相關問題探討(下),會計研究月刊,第283期,2009年7月。
    Times Cited (1) 〈TOP〉
    1. 劉宇霖(2012)。論資本維持原則在無形資產出資之落實 -以技術出資相關問題為中心。中正大學財經法律學系學位論文。2012。1-162。
    Altmetrics 〈TOP〉
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