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專技◆會計◆高等會計學

管理會計

專技◆會計◆公司法

115年 - 115 專技高考_會計師：成本會計與管理會計#143701(38題)

115年 - 115 專技高考_會計師：中級會計學#143700(33題)

115年 - 115 專技高考_專利師（選試專業英文及電子學）、專利師（選試專業日文及電子學）：電子學#143699(18題)

115年 - 115 專技高考_專利師（選試專業英文及工程力學）、專利師（選試專業英文及生物技術）、專利師（選試專業英文及電子學）、專利師（選試專業英文及物理化學）、專利師（選試專業英文及工業設計）、專利師（選試專業英文及計算機結構）：專業英文#143698(28題)

115年 - 115 專技高考_專利師（選試專業英文及工業設計）、專利師（選試專業日文及工業設計）：工業設計#143697(8題)

115年 - 115 專技高考_專利師（選試專業日文及工程力學）、專利師（選試專業日文及生物技術）、專利師（選試專業日文及電子學）、專利師（選試專業日文及物理化學）、專利師（選試專業日文及工業設計）、專利師（選試專業日文及計算機結構）：專業日文#143696(27題)

115年 - 115 專技高考_專利師：專利審查基準與實務#143695(22題)

115年 - 115 專技高考_專利師：專利法規#143694(22題)

115年 - 115 專技高考_會計師：公司法、證券交易法與商業會計法#143693(30題)

115年 - 115 專技高考_專利師：專利行政與救濟法規#143692(25題)

25. 某國本年度商品出口800億美元、商品進口650億美元，服務出口100億美元、服務進口130億美 元；另有外資大量買入該國股票。下列敘述何者正確？ (A)商品貿易順差150億美元；外資買股屬資本流動，不列入貿易收支 (B)商品貿易順差150億美元；外資買股使貿易順差再增加 (C)商品貿易順差120億美元；因服務貿易逆差已計入商品貿易 (D)整體呈貿易逆差30億美元，因服務進口大於出口

24. 下列何者非屬傳統行銷組合的4P？ (A)產品(Product) (B)價格(Price) (C)通路(Place) (D)人員(People)

23. 組織先前向員工傳達，達成特定績效即可獲得晉升與獎金，之後未經充分溝通即取消此激勵 措施。依心理契約(Psychological Contract)理論，員工最可能出現下列何種反應？ (A)視為組織正常的營運調整，仍維持原有的工作投入與組織公民行為 (B)認為只有書面勞動契約才具約束力，因此不改變原有的工作態度 (C)知覺心理契約遭違反，對組織的信任與承諾下降，離職傾向提高 (D)因期望落差而提高對組織的承諾，藉此爭取日後補償 

四、原依區域計畫法劃定之鄉村區或工業區範圍外，因為居住或產業發展需要而出現許多的違規使用。請問在國土計畫下，這些違規使用應如何處理？何種情形下會有合法化的可能？此種國土計畫合法化的可能性是否合理？請評析之。(25 分)

三、國土計畫法案於 105 年 5 月 1 日施行，直轄市、縣(市)國土計畫公告實施後，應由各該主管機關依各級國土計畫國土功能分區之劃設內容，製作國土功能分區圖及編定適當使用地，並實施管制。若原本屬農業使用之土地被劃入國土保育地區，其土地使用將會受到什麼影響？您認為應如何評估國土保育之土地使用管制與私有產權之權利保障的分界？(25 分)

二、請閱讀下列從 IUCN (International Union for Conservation of Nature and Natural Resources) 報告摘錄之一段短文，並詳述其意涵，及評論其內容。(25分)The sustainable deployment of natural capital, that is the world's stocks of natural assets which include geology, soil, air, water and all living things, has an important role in achieving the United Nations' Sustainable Development Goals. For decades, IUCN has carried out innovative conservation initiatives that have simultaneously helped protect, manage and restore the environment while delivering tangible and sustainable benefits for people. This type of approach is now widely known as Nature-based Solutions (NbS). It is well documented that NbS, such as watershed protection, can generate income for local communities as well as benefits for municipalities that depend on these resources for their health and well-being. From investing in the restoration of degraded lands and shorelines to optimising the performance of traditional infrastructure, such as dams and levees, there is now overwhelming evidence that shows nature plays a critical role to in meeting our societal needs.IUCN believes that mainstreaming nature conservation into key economic sectors is essential. Increasingly, governments and business alike recognise that NbS are not only useful tools, but imperative for addressing the dual global crises on biodiversity loss and climate change.Research highlights that NbS could provide around 30% of the cost-effective mitigation needed by 2030 to stabilise warming to below 2°C. They can also provide a powerful defence against the impacts and long-term hazards of climate change, which is the biggest threat to biodiversity. Finding ways to work with ecosystems, rather than relying solely on conventional engineered solutions, can help communities adapt to climate change impacts. Using nature to green cities can also result in significant energy savings and health benefits.Many countries are already taking action to include NbS in their national climate strategies, which is why it is important to ensure that these actions are developed and implemented based on the best criteria and practices available. To help guide this uptake, IUCN coined the first global definition of NbS in 2016. They are "Actions to protect, sustainably use, manage andrestore natural or modified ecosystems, which address societal challenges, effectively and adaptively, providing human well-being and biodiversity benefits”.Today, NbS are considered by a wide range of stakeholders as an essential mechanism for achieving sustainable development. The IUCN Global Standard on NbS aims to ensure the application of this approach is credible, and its uptake tracked and measured for adaptive management so that its contributions can inspire others. Furthering this work will require scientific rigour, academic research, good governance and most of all, a willingness on the part of the various parties to help mainstream the Standard, and by doing so, help it to evolve as a key conservation and development tool, together.

會計學(含中級會計學)

講師：解答在私人筆記，請按讚！

簡介：提供給對學習會計學有興趣的人士（沒有學過的也可以看，從頭教起！)，不管是在學、升學（如：四技二專的入...

程式設計實習

講師：Sam

簡介：根據108課綱十二年國民基本教育技術型高級中等學校電機與電子群課程綱要所摘要「程式設計實習」的學習重點...

等差數列與級數

講師：林靖

簡介：1.認識數量關係與規律 2.數列與級數 3.等差數列 4.等差級數 5.綜合應用

管理概論

描述：管理基礎

學好英文的第一個步驟就是不要死背

描述：現在大部分的英文老師教你們的是公式，不是道理 所以為什麼那麼多人覺得英文很難 我以前學英文也覺得很難...

皮亞傑的認知發展理論

描述：基本論點、階段論、與布魯納觀點的比較

12.承上題，李先生在此跑步運動時之氧脈（oxygen pulse）數值為何（ml/beat）？ (A)1.3 (B)11.7 (C)16.9 (D)33.8

5.大雄平日喜歡看拳擊、摔角之類的節目，也喜歡玩格鬥、虐殺的電玩遊戲。看到有人 虐待動物或欺負無辜者，沒有不安的情緒，覺得沒什麼。下列哪一種概念最能解釋 大雄的情況？ (A)社會刻板印象(social stereotype) (B)社會調節偏誤(social adjustment bias) (C)減敏感作用(desensitization) (D)媒體素養缺乏(media literacy deficiency)

11 指上級機關對下級機關，或長官對屬官，依其權限或職權為規範機關內部秩序及運作，所為非直接對外 發生法規範效力之一般、抽象之規定，稱為： (A)行政處分(B)行政命令 (C)行政指導 (D)行政規則

31. A particle moves along the x-axis with an acceleration given by a(t) = -kv², where v is the instantaneous velocity and k is a positive constant. If the particle has an initial velocity v₀ at x = 0, what is the velocity as a function of position x? (A) v(x) = v₀ - kx (B) v(x) = v₀e⁻ᵏˣ (C) v(x) = (D) v(x) = v₀/(1 + kx) (E) v(x) = v₀ - kx²

32. A uniform circular disk of mass M and radius r is connected by a light cord to a fixed pivot on a smooth horizontal table. The center of the disk moves at a constant distance R from the pivot and undergoes uniform circular motion with tangential speed v. The magnitude of the disk's angular momentum about the pivot is (A) MRv (B) (C) (D) (E) M(R² + r²/2)(v/R)

一、甲公司為知名食品製造商。乙為同行競爭者，在網路上散布指稱甲產品含化學添加物的不實訊息，並被媒體廣泛報導，導致甲公司商譽受損。甲請求乙賠償非財產損害 100 萬元。乙主張法人無精神痛苦，不能請求非財產損害賠償。試問：甲公司有無請求理由？