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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 ( 24 ) 〈TOP〉
  1. 林美倫,2007,「研發支出對經營績效及股權評價影響之研究」,台南科大學報,第26期,115頁-134頁。
  2. 楊幼梅(2002),研究發展支出與未來股票報酬之關連性研究,私立中原大學會計研究所未出版碩士論文。
  3. Bernstein, Jeffrey, I. (1989, May). The structure of Canadian inter-industry R&D spillovers, and rates of return to R&D. Journal of Industrial Economics, 315-328.
  4. Brenner, M. and B. M. Rushton. 1989. Sales growth and R&D in the Chemical industry. Research Technology Management. 32(2):8-15.
  5. FASB( Financial Accounting Standard Board). (1974). Accounting for research and development cost. Statement of Financial Accounting Standard No.2.
Times Cited (3) 〈TOP〉
  1. 何鳳珠(2015)。「促進產業升級條例」落日對臺灣上市櫃 公司研發支出之影響。逢甲大學財稅學系學位論文。2015。1-84。 
  2. 陳明聰(2010)。台灣上市櫃製造業研發支出與公司績效之關係---以股權結構為干擾變數。臺北大學企業管理學系學位論文。2010。1-68。
  3. 王智聰(2014)。企業研發強度之效益與相關因素之探討。虎尾科技大學經營管理研究所在職專班學位論文。2014。1-59。
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