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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 ( 39 ) 〈TOP〉
  1. 施宗憲(2008)。併購支付方式之決定因素及其對公司股價之景響。國立政治大學會計研究所。未出版,台北。
  2. 孫鑑吾(2009)。營業登記與稅籍管理-廢止營利事業統一發證制度後適用講義。未出版,台中。
  3. 陳正芬(2005)。利用未償債務之扣除進行逃漏遺產稅之研究-Logit模式之運用。Chiao Da Mangement Review Vol.25。
  4. 陳彥文(2003)。類神經網路之應用-以營業稅選案模型為例。私立銘傳大學資訊管理學系碩士論文。未出版,台北。
  5. 黃劭彥、吳東憲、紀怡如(2009)。企業網站環境會計資訊揭露影響因素之研究。會計與公司治理,第6卷,第一期。
Times Cited (3) 〈TOP〉
  1. 王杉進(2011)。運用層級分析法及主成份分析法探討虛設行號特徵因子之研究。虎尾科技大學經營管理研究所在職專班學位論文。2011。1-117。
  2. 張春蓮(2013)。加值型營業稅逃漏偵測之研究。臺中科技大學企業管理系事業經營碩士班學位論文。2013。1-83。
  3. 游崇熙(2014)。加值型營業稅選案研究 -以財政部中區國稅局某稽徵所為例。朝陽科技大學財務金融系學位論文。2014。1-79。
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