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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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Times Cited : (2)

Abstract

Abstract

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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

Basic Information

Language : Traditional Chinese

Available From: : 2001年

College of Business > Graduate Institute of Accounting

Social Sciences > Finance & Accounting

Publisher

Chung Yuan Christian University

Taiwan

中原大學 Publishing 』

中原_CYCU
2011年
Total5Pages
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1

我國高等技職院校經營效率與教育部獎補助關聯性之探討

葉明珠

獎勵大學教學卓越計畫學校權屬別二階段資料包絡分析法私立技專校院獎補助學校學制別two-stage data envelopment analysissubsidies for private vocational and technological college and universityUniversity Teaching Excellence Award Programschool ownershipthe school educational system leaves

10.6840/cycu201100010 DOI

Abstract | Reference(48) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

2

公益信託租稅優惠之探討

苑寶華

信託租稅優惠財團法人公益信託Tax ReliefsLegal FoundationCharitable TrustsTrust

10.6840/cycu201100184 DOI

Abstract | Reference(38) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

3

股權結構、審計品質與審計公費

張玉蓮

股權結構Ownership structure

10.6840/cycu201100185 DOI

Abstract | Reference(67) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

4

兩岸政府會計規範之比較研究

陳小蜜

會計法政府會計規範政府會計制度政府會計準則Accounting LawGovernment Accounting SystemsGovernment Accounting Standards.Government Accounting Regulation System

10.6840/cycu201100186 DOI

Abstract | Reference(68) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

5

各地方政府公益彩券盈餘運用績效之探討-以桃園縣為例

曾素珍

地方政府替代性公益彩券盈餘社會福利支出social welfare spendingalternativepublic welfare lottery surpluslocal government

10.6840/cycu201100188 DOI

Abstract | Reference(49) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

6

我國環境信託制度之探討

徐郁萍

租稅優惠財團法人公益信託環境信託Environmental TrustCharitable TrustFoundationTax Reliefs

10.6840/cycu201100190 DOI

Abstract | Reference(54) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

7

董事會結構與會計保守性

邱淑平

公司治理董事會結構保守性會計Conservative AccountantBoard of Directors Structure Keywords: The Company Governs

10.6840/cycu201100194 DOI

Abstract | Reference(111) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

8

現金流量權、股權偏離對自願公告自結損益行為之影響

呂文靖

現金流量權股權偏離自願公告自結損益Cash-vote divergenceThe self-assessed income before taxCash flow rights

10.6840/cycu201100193 DOI

Abstract | Reference(37) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

9

租稅管理的特性-以台灣為例

白玫

總財稅差異避稅租稅管理剩餘財稅差異長期現金的有效稅率total book-tax differencestax shelterTax managementresidual book-tax

10.6840/cycu201100250 DOI

Abstract | Reference(47) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

10

影響審計公費的經濟因素-觀念性架構

呂炳坤

觀念性架構influence factors

10.6840/cycu201100239 DOI

Abstract | Reference(94) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

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2011年
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