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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
2012年
Total5Pages
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1

台灣會計師事務所生產力分析

陳慧玲

會計師事務所分所服務人員CPA firm service personnelbranch offices

10.6840/CYCU.2012.00014、10.6840/cycu201200018 DOI

Abstract | Reference(24) Download Download PDF Add to Cart Add to Cart Track Track

2

職工福利委員會管理制度與租稅優惠之探討

陳惠玲

租稅優惠職工福利金職工福利委員會Tax Incentives.Employees' Welfare FundsEmployee Benefit Committees

10.6840/cycu201200436 DOI

Abstract | Reference(23) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

3

虛設行號影響因素之實證研究-探討違章裁罰倍數參考表修法之影響

林秀荃

虛設行號違章裁罰倍數參考表Reference Table for Fines and Multiples of PunishmentsBusiness Entity Issuing False Uniform Invoices

10.6840/cycu201200298 DOI

Abstract | Reference(32) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

4

客戶支持度、調節聚焦與信念調整關係之研究

黃博立

調節聚焦信念調整客戶支持度belief adjustmentclient advocacyregulatory focus

10.6840/cycu201200300 DOI

Abstract | Reference(49) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

5

董監事股權質押與企業網站資訊揭露之關聯

朱苓慧

董監事股權質押網站資訊揭露Directors and Supervisors' Share CollateralizationInformation Disclosure on Corporate Websites

10.6840/cycu201200329 DOI

Abstract | Reference(51) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

6

控制權偏離、家族企業與企業網站資訊揭露之關聯

鍾明潢

控制權偏離網站資訊揭露家族企業Separation of Control RightsFamily FirmsInformation Disclosure on Corporate Websites

10.6840/cycu201200327 DOI

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

7

市場是否可以正確評價員工分紅資訊-員工分紅費用化前後之影響

黃國書

理性預期激勵效果公司價值員工分紅費用化Firm ValueRational ExpectationIncentive EffectExpensing Employee Bonus

10.6840/cycu201200371 DOI

Abstract | Reference(47) | Times Cited(1) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

8

祭祀公業租稅問題之探討

黃宇歆

祭祀公業租稅優惠非營利組織the ancient worship porpertynon-profit organizationTax incentives

10.6840/cycu201200441 DOI

Abstract | Reference(13) | Times Cited(2) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

9

非營利組織所得稅申報書內容之探討

曹玲玲

結算申報非營利組織所得稅income taxnon-profit organizationstax return

10.6840/cycu201200417 DOI

Abstract | Reference(34) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

10

股權性質、國民營企業與盈餘平穩化之關聯性研究

張雅欣

大股東國營企業民營企業國資委外資機構投資者盈餘平穩化Foreign institutional investorsSASACPrivate enterprisesState-owned enterprisesLarge shareholdersEarning smoothing

10.6840/cycu201200416 DOI

Abstract | Reference(102) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized Track Track

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2012年
Total 5 Pages
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