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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 ( 47 ) 〈TOP〉
  1. 林有志、黃劭彥、邱安安與邱彩蓉(2011),不同情境下之季盈餘管理分析探討,多國籍企業管理評論,5(1):20-51。
  2. 林江亮與何永智(2009),資訊透明度與財務操縱對非營利組織捐贈收入影響之研究,應用經濟論叢,86:139-184。
  3. 許永聲與劉政淮(2005),盈餘的資訊品質對盈餘管理行為的影響,管理與系統,12(1):1-22。
  4. 郭振雄、何怡澄與羅德城(2006),非營利醫院的負債融資與社區公益活動,台灣公共衛生雜誌,25(6):440-448。
  5. 郭振雄與何怡澄(2007),非營利醫院之董事會結構與社區公益活動,台灣公共衛生雜誌,26(2):128-138。
Times Cited (2) 〈TOP〉
  1. 劉佳玲(2015)。財團法人醫院盈餘品質之初探。淡江大學會計學系碩士班學位論文。2015。1-111。 
  2. 黃雅琪(2016)。非營利醫療組織的財務操縱-以大型醫療財團法人為例。淡江大學會計學系碩士班學位論文。2016。1-105。
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