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68. 有關預防疤痕過度增生的處置,下列何者較適當? (A) cryotherapy (B) postsurgical radiation therapy (C) topical imiquimod ,5%cream (D) onion extract topical gels

9 請問我國稅法對於受控外國公司(Controlled Foreign Company,CFC)課稅的規定,下列何者正確?(A)境外關係企業若其所在國家的營利事業所得稅稅率低於中華民國法定稅率的70%,則應適用受控外國公司制度,即便該企業於當地具有實質營運活動,仍應將其盈餘併入我國課稅(B)營利事業若於境外持有股份超過25%,即須適用受控外國公司制度,並將該境外企業盈餘計入投資收益課稅(C)營利事業於境外獲配股利後,若已依所得來源地稅法規定繳納所得稅,則無法向我國申請國外稅額扣抵(D)營利事業若持有低稅負國家關係企業股份或資本額合計超過50%以上,且該企業沒有實質營運,則即使未分配股利,仍須併入課稅

47 What is the main idea of the third paragraph?(A) A recent study showed deleterious effects of agrochemicals on eusocial bees. (B) Artificial intelligence tools have been used to explore declining bee populations. (C) More research is needed to study the link between pesticide use and bee declines. (D) Researchers are trying to prove damaging effects of pesticides on bee populations.

48 According to the passage, which of the following statements is NOT true?(A) Bees’ natural habitat loss is a major driver for their declining populations. (B) Effects of management techniques on bee declines have been well studied. (C) Bees’ exposure to pesticide has contributed to declines in their populations. (D) Changes in public awareness about wild bees can help reduce their declines.

33.下列何種磁性物質,可作為被動勻場(passive shimming)的材料? (A)diamagnetism (B)paramagnetism (C)superparamagnetism (D)ferromagnetism