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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

Abstract

Abstract

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Chinese/English Abstract :

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Times Cited :

1022-1700, Monthly Periodical,Regular Release

Delayed E-version by 6個月

DOI : 10.6650/ARM

Title Changes List
  • 會計研究月刊

    1999 / 01 - 2022 / 09(Regular Release)

All Volumes
Basic Information
Publisher

財團法人會計研究發展基金會

Taiwan

財團法人會計研究發展基金會 Publishing 』

314期
Total2Pages
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1

會計新紀元正式開啟

鄭惠之

10.6650/ARM.2012.314.11 DOI

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2

大選與股市

陳伯松

10.6650/ARM.2012.314.12 DOI

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3

國際會計趨勢瞭望

陳紫雲

10.6650/ARM.2012.314.16 DOI

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4

國際會計準則新訊報導

會計研究發展基金會研究組

10.6650/ARM.2012.314.36 DOI

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5

財務會計問題解釋函彙編會計處理實務與運用

會計研究發展基金會財務會計準則委員會財務會計問題研議小組

10.6650/ARM.2012.314.40 DOI

Times Cited(1) Download Download PDF Add to Cart Add to Cart Track Track

6

IFRSs企業相談室

行政院金融監督管理委員會IFRSs服務中心

10.6650/ARM.2012.314.42 DOI

Times Cited(27) Download Download PDF Add to Cart Add to Cart Track Track

7

利用E化建構IFRSs後企業內部控制新架構

黃士銘周玲儀黃秀鳳黃乙玲

10.6650/ARM.2012.314.43 DOI

Abstract | Times Cited(3) Download Download PDF Add to Cart Add to Cart Track Track

8

採用IFRSs相關重點法規近況

莊蕎安

10.6650/ARM.2012.314.52 DOI

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9

採用IFRSs之效益與監理方向-專訪金融監督管理委員會副主任委員吳當傑

莊蕎安

10.6650/ARM.2012.314.58 DOI

Times Cited(1) Download Download PDF Add to Cart Add to Cart Track Track

10

IFRSs後法規修訂計畫-專訪證券期貨局局長李啟賢

莊蕎安

10.6650/ARM.2012.314.61 DOI

Times Cited(1) Download Download PDF Add to Cart Add to Cart Track Track

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314期
Total 2 Pages
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