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1.會計學(含IFRS、會計準則公報)；2.稅務及商事法規(與會計業務有關者)

115年 - 115 高等考試_二級_生物多樣性：生物統計學研究#145840(14題)

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115年 - 115 高等考試_二級_土木工程：高等鋼筋混凝土學與設計#145838(4題)

115年 - 115 高等考試_二級_水利工程：高等流體力學#145837(10題)

115年 - 115 高等考試_二級_土木工程：高等工程力學（包括材料力學）#145836(8題)

115年 - 115 高等考試_二級_衛生技術：生物統計學#145835(4題)

115年 - 115 高等考試_二級_機械工程：機械設計學#145834(16題)

115年 - 115 高等考試_二級_水利工程：高等水文學#145833(4題)

115年 - 115 高等考試_二級_生物多樣性：生物多樣性科學研究#145832(19題)

115年 - 115 高等考試_二級_機械工程：機械製造學#145831(12題)

6. Consider the linear population model with intercept:$y_t = \alpha + \beta x_t + \varepsilon_t$The variance structure is known as below: $E(\varepsilon_t^2) = \sigma^2 h_t^2,$Which regression may obtain efficiency $\hat{\beta}$ estimator? (A) Regress \( y_{t} \) on 1, \( x_{t} \) (B) Regress \( y_{t} / h_{t} \) on 1/ht ,xt/ht(C) Regress \( y_{t} / h_{t}^{2} \) on 1/h2t ,xt/h2t(D) Regress \( y_{t} \) on 1/ht ,xt/ht(E) Regress \( y_{t} / h_{t} \) on 1, \( x_{t} \)

5. Consider the linear model with intercept: $y_t = \alpha + \beta x_t + u_t$ If the $A = \sum_{i=1}^{n} (x_i - \bar{x})^2$ is positive definite and $E(u_i \mid x_i) = 0, \forall t = 1, 2, \dots, T$, which statement is true under sample size $T \to \infty$. (A) \( \hat{\beta} \) is consistent, but we cannot judge whether \( \hat{\beta} \) is efficiency (B) \( \hat{\beta} \) is unbiased and efficiency (C) \( \hat{\beta} \) is consistent and efficiency (D) \( \hat{\beta} \) is, but we cannot judge whether \( \hat{\beta} \) is efficiency (E) \( \hat{\beta} \) is unbiased and consistent.

4. Consider the simple regression $y_i = \alpha + \beta x_i + \varepsilon_i$And suppose population parameter $\beta = 2$ and least square estimator $\hat{\beta} = 2.3$. Now consider the regression $(x_i - y_i) = \alpha^* + \beta^* x_i + u_i.$What is the value of \( \hat{\beta} \)? (A) 1 (B)-1 (C)-1.3 (D)-0.3 (E) 0.3

五、請說明國道電子收費與外部性的關係，並分析尖峰和非尖峰時段是否應收取相同費率。(15 分)

四、政府實行所得重分配政策是否可以提高經濟效率？為什麼？(20 分)

三、社會安全退休年金制度對個人儲蓄行為有哪些可能的影響？(15 分)

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描述：英文1

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30 下列何者非債之關係發生的原因？ (A)買賣契約 (B)動產所有權移轉 (C)不當得利 (D)侵權行為

31 75 歲喪偶且失智的甲與守寡的長媳乙以及在上班的孫子丙同居。甲另有一個目前仍活躍於商界的 79 歲哥哥丁和目前在當老師的次子戊。甲之上述親屬對甲扶養義務之順序為何？ (A)乙丙丁戊 (B)戊丙丁乙 (C)丙戊乙丁 (D)丁戊丙乙

32 下列何者非屬民法第 184 條第 1 項前段規定之權利？ (A)身體權 (B)區分地上權 (C)純粹經濟上損失 (D)名譽權

30. In the context of the passage, what does the word "salient" most closely mean in the following sentence? "The availability heuristic made successful past experiences psychologically more salient than unfamiliar risks." (A) threatening (B) irrelevant (C) prominent (D) beneficial

31. In the following sentence from Paragraph 4, what does "these biases" most likely refer to? "Both Cao Cao and the Duke of Medina Sidonia—the Spanish Armada's commander—exhibited these biases in ways that directly contributed to their defeats." (A) The intelligence failures documented in both campaigns. (B) The organizational rigidities present in both naval forces. (C) The environmental challenges faced during both campaigns. (D) Overconfidence bias, confirmation bias, and the availability heuristic.

32. Why does the author state that fire attacks "represented a known threat in both European and Chinese naval warfare traditions"? (A) To argue that historical records of the effectiveness of fire attacks are unreliable. (B) To suggest that both commanders were deliberately negligent in their command duties. (C) To demonstrate that fire attacks had been successfully defended against in previous naval battles. (D) To emphasize that the defeats were caused by organizational factors, not by ignorance of fire as a weapon.