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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) )
AND、OR、NOT

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

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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「http://dx.doi.org/」 「 http://dx.doi.org/ 」 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: http://dx.doi.org/ 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 Registrationdoi.airiti.com ) 。

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ACI:

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

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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. 「 http://dx.doi.org/ 」 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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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 18 ) 〈TOP〉
  1. Citizens for Tax Justice(1986).130 reasons why we need tax reform.Washington, DC:Citizens for Tax Justice.
  2. Citizens for Tax Justice(1985).Corporate Tax Payers and Corporate Freeloaders: Four Years of Continuing, Legalized Tax Avoidance by America's Largest Corporations, 1981-1984.Washington, DC:Citizens for Tax Justice.
  3. Gupta, S.,Newberry, K.(1997).Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data.Journal of Accounting and Public Policy,16
  4. Manzon, G.,Smith, W. R.(1994).The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates.Journal of Accounting and Public Policy,13(4)
  5. Porcano, T.(1986).Corporate Tax Rates: Progressive, Proportional, or Regressive.The Journal of the American Taxation Association,7(2)
Times Cited ( 30 ) 〈TOP〉
  1. 李秋萍(2017)。兩稅合一新制對企業盈餘穩健度之影響-以Basu模型分析。中原大學會計研究所學位論文。2017。1-53。 
  2. 張國浩(2017)。董監事股權質押與企業避稅之關聯性。中原大學會計研究所學位論文。2017。1-52。 
  3. 洪雯于(2013)。產業創新條例實施與盈餘管理之實證研究。中原大學會計研究所學位論文。2013。1-54。 
  4. 廖鋌雅(2010)。非保守性稅務與財務報導間之關聯性-以台灣上市公司為例。中原大學會計研究所學位論文。2010。1-59。 
  5. 謝文博(2010)。非保守性報導與股東財富之關聯性-以台灣上市公司為例。中原大學會計研究所學位論文。2010。1-75。 
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