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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 ( 45 ) 〈TOP〉
  1. 林嬋娟與鄭如孜,編製應計制合併報表,還原政府負債真相!,會計研究月刊,183期,第75-78頁,2001。
  2. 林嬋娟與鄭如孜,陳博志VS.韋端孰是孰非—辯論政府財報是否應改採應計制,會計研究月刊,182期,第24-26頁,2001。
  3. 郭英仁,我國政府會計財務報告揭露之研究,私立中原大學會計研究所碩士論文,2001。
  4. 劉順仁,加強政府會計資訊有用性之研究,行政院主計處委託研究計畫,1999。
  5. Alijarde M. I. (1996, Fall). The usefulness of financial reporting in Spanish local governments. Journal of Accounting and Public Policy, V15, 17-34.
Times Cited (1) 〈TOP〉
  1. 戴月琳(2004)。公立中小學會計處理與稅務問題研究。中原大學會計研究所學位論文。2004。1-123。
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