(2)粒線體為一雙層膜胞器，在細胞中負責進行有氧呼吸，其產生能量的主 要的作用場所在粒線體的內膜上。由圖中可看出內膜明顯產生往內的皺 褶，試推測皺褶的功能與意義為何？(3分)

(1)圖中所示的血壓是在3個部位紀錄的， 包括：左心房、左心室及主動脈，請 問圖中的3種線條量測結果，紀錄部 位應分別在何處？(3分)

(2)從圖中找出下列各問題相對應的時期(A~D)。 1.根據圖中壓力變化判斷，A~D中哪段時間為心室收縮時期？需簡述判斷依據 (2分) 2.根據圖中壓力變化判斷，A~D中哪段時間為心室的血液會送到主動脈？需簡述 判斷依據(2分) 3.根據圖中壓力變化判斷，A~D中哪段時間房室瓣關閉？需簡述判斷依據(2分) 4.根據圖中壓力變化判斷，A~D中哪段時間半月瓣關閉？需簡述判斷依據(2分) 5.此一個心搏週期由圖判斷應該有幾秒？(2分

一. 以下是世界經濟論壇(Word Economic Forum)對於數位轉型(Digital Transformation) 的報導，「In a world where game-changing innovation has become the norm,…The last several years brought such an array of exciting new ideas to market that it is now almost ‘normal’ to expect game-changing innovations to come off the product line every week. The first commercial self-driving car hit the road, courtesy of Tesla; so did Uber’s driverless taxis. Amazon and other companies pilot commercial drone deliveries. Facebook (FAIR) and Google (TensorFlow) created open-source repositories to accelerate machine learning research, while radiologists used deep learning to improve early identification of Parkinson’s disease in medical scans. The next major wave of innovation is now pegged on virtual reality (VR) and augmented reality (AR), where Microsoft’s HoloLens is continually breaking new ground. The base technologies that have made all of this possible (e.g. mobile, cloud, sensors, analytics, Internet of Things or Artificial Intelligence) also unleash combinatorial effects that accelerate progress exponentially. This is the context in which digital innovation is now disrupting business and operating models, and making some profound impacts on society.」，試論數位轉型 (Digital Transformation)對於企業編製財務報表流程之影響。

1. 數位科技新技術對於審計風險模型之影響。

2. 數位科技新技術對於審計效率之影響。

(1) Compute the Office Product Division’s ROI for the most recent year; also compute theROI as it would appear if the new product line is added. 

(2) If you were in Dell Havasi’s position, would you accept or reject the new product line? Explain. 

(3) Why do you suppose headquarters is anxious for the Office Product Division to add the new product line? 

a. Compute the Office Product Division’s residual income for the most recent year; also compute the residual income as it would appear if the new product line is added. 

(5) Which measure, ROI or residual income, is more likely to achieve goal congruence, if it is used to evaluate the subunit manager’s performance? Explain. 

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