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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 ) 。



Data Source: Academic Citation Index (ACI)
As Taiwan's largest Citation Index, we currently have on record all Humanities, and Sociology journals that were published in Taiwan. The number of periodicals that are published on a regular basis total around 400 different types. If periodicals that were added to the collection but then halted are counted as well, the number of periodicals total over 500 types. Every year we announce the recorded periodicals' impact factor, etc. to the public, and allow scholars utilize our materials to carry out academic research for free.

Impact Factor: The statistic indicating the average number of times a journal's articles published in the past two years have been cited in the counting year.
Formula: (Number of cites in counting year to articles published in the span of two years ) ÷ (Number of articles published in the span of two years)
Example: The impact factor in 2010 (determined in 2011)
In 2009, Journal A published 15 articles, and these 15 articles were cited 20 times in 2010.
In 2008, Journal A published 16 articles, and these 16 articles were cited 30 times in 2010.
→ →2010's Impact Factor = (20+30) ÷ (15+16) = 1.61 =(20+30)÷(15+16)≒1.61


What is "Preprint"?

In order to provide readers the forefront academic information, after articles are accepted to publish in the journal, we publish them in network before they're printed. Those "on-line first articles" are called the "preprint articles". The preprint articles do not have volume No., page No., publication date, but can be identified by the DOI number. 「 」 Link to the latest version of the article.

How to cite Preprint Articles?

Please use the online publication date and the DOI number of the preprint article to cite the literature.

Cited example (may vary with different formats you cited):

Author name. Article name. Journal name. YYYY/MM/DD online publish in advance.

doi:DOI Number

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Reference ( 41 ) 〈TOP〉
  1. 吳清在、林松宏(2003)。遞延所得稅資產備抵評價之決定因素及價值攸關性:台灣上市公司之實證研究。中華會計學刊,3(2),201-236。
  2. 林松宏、呂政哲(2007)。遞延所得稅資產備抵評價是否具有損益平穩化與資訊傳遞效果。逢甲大學會計學系現代會計學術研討會
  3. 張敏蕾、黃德芬(2007)。遞延所得稅費用策略性調控與公司盈餘管理行為。當代會計,8(2),181-208。
  4. 陳明進(2003)。我國租稅優惠對營利事業租稅負擔之影響。管理評論,22(1),127-151。
  5. 陳明進、蔡麗雯(2006)。財稅所得差異決定因素及課稅所得推估之研究。管理學報,23(6),739-763。
Times Cited ( 18 ) 〈TOP〉
  1. 程頡(2017)。強制出具企業社會責任報告書對企業社會責任揭露程度以及財稅差異的影響-以食品、化工與金融業為例。中原大學會計研究所學位論文。2017。1-63。 
  2. 陳思伃(2014)。企業社會責任與企業稅務規避關聯性之探討。中原大學會計研究所學位論文。2014。1-54。 
  3. 陳亦豪(2013)。臺灣企業課稅所得之資訊內涵:以盈餘管理之觀點。中原大學會計研究所學位論文。2013。1-61。 
  4. 王郁茵(2012)。財稅差異與權益資金成本之關聯性研究。中原大學會計研究所學位論文。2012。1-58。 
  5. 潘國榮(2012)。財稅差異與債務資金成本之關聯性研究。中原大學會計研究所學位論文。2012。1-42。 
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