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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〉
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Reference ( 57 ) 〈TOP〉
  1. 蔡宗仁,廣告支出會計理論與問題之研究,國立政治大學會計學研究所碩士論文,1994
  2. Aboody, D., and B. Lev. The value-relevance of intangibles: The case of software capitalization. Journal of Accounting Research 36(supplement): 161-191. 1998.
  3. American Institude of Certified Public Accountants(AICPA). Improving business reporting: A customer forcus. New York: AICPA, Inc. 1994.
  4. Amir, E., and B. Lev. Value-relevance of nonfinancial information: The wireless communications industrial. Journal of Accounting Economics 22(1-3): 3-30. 1996.
  5. Baiman, S., D. F. Larcker, and M. V. Rajan. Organizational design for business units. Journal of Accounting Research 33(2): 205-229. 1995.
Times Cited (48) 〈TOP〉
  1. 王信雄(2014)。獎酬制度與人力資本與經營績效三者間的關連性。淡江大學會計學系碩士在職專班學位論文。2014。1-76。 
  2. 黃怡如(2013)。我國會計師產業人力資本影響因素分析。淡江大學會計學系碩士在職專班學位論文。2013。1-101。 
  3. 黃雅璟(2013)。人力資本與分紅制度對廠商生產之影響。淡江大學經濟學系碩士班學位論文。2013。1-56。 
  4. 陳嫻芳(2012)。員工分紅會計政策、人力資本及企業績效之關連性。淡江大學會計學系碩士班學位論文。2012。1-74。 
  5. 楊貫真(2011)。企業社會責任報告中人力管理水準與財務績效之關聯性-以中國企業為例。淡江大學會計學系碩士班學位論文。2011。1-60。 
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