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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〉
Parallel Abstract 〈TOP〉
Reference ( 74 ) 〈TOP〉
  1. 自律乎?他律乎?--財團法人監督機制之省思江明修(政治大學公共行政學系教授)梅高文(政治大學公共行政學系博士候選人)
  2. 司徒達賢,1999,非營利組織的經營管理 天下文化
  3. CON 4: Objectives of Financial Reporting by Nonbusiness
  4. Organizations(1980, Financial Accounting Standards Board )
  5. FAS 117: Financial Statements of Not-for-Profit Organizations (1993, Financial Accounting Standards Board )Stephen G. Greene, “Nonprofit Groups Urged to Follow Governance Act”, The Chronicle of Philanthropy. October 30, 2003. (
Times Cited (4) 〈TOP〉
  1. 曹玲玲(2012)。非營利組織所得稅申報書內容之探討。中原大學會計學系學位論文。2012。1-123。 
  2. 周芬瑞(2010)。非營利組織資訊揭露重要性認知與實務差異之探討。中原大學會計學系學位論文。2010。1-103。 
  3. 孫德馨(2010)。非營利組織的平台策略-以比爾與梅琳達•蓋茲基金會為例。臺灣大學國家發展研究所學位論文。2010。1-131。 
  4. 徐細娟(2013)。建構社區型非營利組織會計資訊系統-以社區發展協會為例。中正大學會計與資訊科技學系學位論文。2013。1-124。
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