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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〉
Parallel Abstract 〈TOP〉
Reference ( 52 ) 〈TOP〉
  1. □商景明,2000年,土地稅。
    連結:
  2. □許崇源、俞洪昭、洪盈斌、戚務君,1999,兩稅合一制度對公司屬性與股票報酬關聯性之影響,會計評論。
    連結:
  3. □劉建志、陳哲宏,2000年9月,「員工紅利股票買價課稅之法律分析」,法令月刊,第51卷,第9期,P34-39。
    連結:
  4. □Ball,R.J.,and Brown,1986,An Empirical Evaluation of Accounting ,lncome Number,Journal of Accounting Research (Autumn),pp.159-178.
    連結:
  5. □Egon Zehnder " A Simpler Way to Pay " HBR, April 2O01, p53-p61.
    連結:
Times Cited (5) 〈TOP〉
  1. 任宏勝(2005)。企業員工分紅配股對市場價值之評價研究。元智大學管理研究所學位論文。2005。1-40。
  2. 邱垂源(2005)。員工分紅之會計處理及租稅相關問題探討。中原大學會計研究所學位論文。2005。1-92。
  3. 彭成彰(2007)。我國企業員工分紅入股制度之研究-以台積電為例。政治大學勞工研究所學位論文。2007。1-173。
  4. 簡瑩雪(2007)。土地增值稅稅率對土地交易影響之研究。長榮大學土地管理與開發研究所學位論文。2007。1-99。
  5. 何光庭(2007)。員工分紅配股稅負對資訊電子業異常報酬之影響。長榮大學經營管理研究所(博)學位論文。2007。1-82。
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