今年我吃超過100家餐廳小吃論文書籍站
國立中興大學 圖書資訊學研究所 蘇小鳳所指導 謝珮甄的 微型自助圖書館使用者之行為與態度 （2014），提出烊部首關鍵因素是什麼，來自於微型自助圖書館、使用者行為、使用者態度。
而第二篇論文國立中正大學 法律學研究所 劉建宏所指導 陳榮朝的 論租稅法律主義在稅法呆帳損失規定之實踐 （2011），提出因為有 租稅法律主義、呆帳損失、查核準則、認定原則、倒閉、逃匿、和解、確實營業地址、逾期兩年、催收證明的重點而找出了 烊部首的解答。
微型自助圖書館使用者之行為與態度
為了解決烊部首 的問題，作者謝珮甄 這樣論述：
The purpose of the study was to research how public libraries manage the micro self-service libraries in Taiwan, investigate the state of micro self-service libraries in Taiwan and the user behaviors and attitudes of micro self-service libraries.The research objects are experienced users of micro s
elf- service libraries at train stations, and the librarians in charge of this service. Questionnaire surveys and in-depth interviews were applied for data collection. One hundred and twenty-seven copies of questionnaires were returned and 3 in-depth interviews of librarian were conducted.The result
s are summarized as follows: (1) Public libraries cooperate with the machine manufacturers to manage micro self-service libraries. (2) Public libraries hold positive attitudes toward managing micro self-service library. (3) Only one library among 3 libraries maintains the service of micro self-servi
ce library steadily. (4) Most users know the micro self-service libraries through passing by. (5) The main reason for the users to utilize micro self-service libraries is to kill time through reading. (6) Literary fictions and tourism and travel books are the two most frequently borrowed subjects, a
nd also are the two most desired to increase volume categories. (7) The users consider that the traffic arteries are the most appropriate places to build up micro self-service libraries. (8) The user interface of micro self-service library is easy to operate, so the users usually don’t need to take
too much effort operating the machine. (9) The users look forward to reserve books online and checking out at the micro self-service libraries. (10) During the process of utilizing micro self- service libraries, the users feel pleasant and joyful.Finally, based on the results, this study makes three
suggestions to improve the service quality of micro self-service libraries, including that the public libraries can design diversified ways to promote the micro self-service libraries, update the holdings of micro self-service libraries regularly to meet the users’ needs, and collect recreational a
nd pocket books to make the users easy to carry with and read during commute.
論租稅法律主義在稅法呆帳損失規定之實踐
為了解決烊部首 的問題，作者陳榮朝 這樣論述：
「查核準則」及其相關之行政規則，因屬較技術性及細節性之規定，固為國稅局稅務人員調查、審核營利事業所得稅結算申報事項所最先依循之規定，惟這些所謂的技術性、細節性規定，是否全部都可以說是「為簡化稽徵作業、避免損費浮濫列報所必要，並未逾越所得稅法等相關規定之範圍及目的，亦未加重人民稅賦」?恐怕未必。 自司法院大法官97/10/31釋字第 650 號，宣告「查核準則」第36條之1違憲，及98/4/3釋字第 657 號宣告同法第108條之1亦屬違憲以來，終於為眾多營利事業開了一扇窗，原來「查核準則」及其相關之行政規則並非那麼神聖不可挑戰。本文以稅法呆帳損失規定為觀察中心，藉由比較所得稅法第49條、「
查核準則」第94條及「認定原則」之規定，發現有九項疑義值得探討與釐清。 又，按所得稅法第38條規定，支出是否得列報為公司之損失，尚須經本條之篩選，必經營本業及附屬業務所發生之損失，才可依其性質歸屬列報為收入之減除項目，是以先行探討因何發生之呆帳損失非屬營業上必要之損費，本文即藉由釐清上述疑義及必要損費之探討，觀察租稅法律主義在我國現行稅法呆帳損失規定之實踐情形。