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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 ( 50 ) 〈TOP〉
  1. [1] 黃素玲,「台灣營利事業所得稅可延伸企業報告語言分類標準之建立」,靜宜大學會計學系,碩士論文,2003年。
  2. [2] 陳世芃,「非營利組織網際網路財務資訊揭露之系統架構研究」,中原大學,碩士論文,2002年。
  3. [6] 楊昭旭,「會計盈餘及時性對公司治理結構之影響-以台灣上市公司為例」,當代會計期刊 Vol 4,No.1,2003年。
  4. [8] 陳嶢睜,「應用Web Service與XBRL於企業財務報告資訊系統之系統模型研究」,碩士論文,2003年。
  5. [9] 陳若慈,「應用網路模式於通用審計平台之實作研究」,中原大學,碩士論文,2003年。
Times Cited (3) 〈TOP〉
  1. 徐士超(2008)。XBRL與銀行信用風險之研究。元智大學資訊管理學系學位論文。2008。1-76。
  2. 鄭又逞(2008)。XBRL 於財務報表上的應用。元智大學資訊管理學系學位論文。2008。1-69。
  3. 黃志軒(2008)。以XML DB為基礎建構XBRL文件分析器。元智大學資訊管理學系學位論文。2008。1-56。
Altmetrics 〈TOP〉
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