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12. 企業資金的主要來源有股東權益(包含普通股、特別股、資本公積、保留盈餘等)與長期負債 、短期負債等,在正常情況下,下列哪一類資金的成本最低? (A)短期負債 (B)特別股 (C)普通股 (D)長期負債

25. 藍海策略的六個原則中,前四個為擬定原則,下列何者不是? (A)重建市場邊界 (B)重視顧客滿意度 (C)聚焦願景而非數字 (D)超越現有需求

21 規劃公務人員薪資制度時,應該要遵守的基本原則為何? (A)要提供工會幹部津貼,以促進勞資關係和諧 (B)偏遠地區服務者,其俸級應提高一級 (C)臺北和臺南國稅局辦理個人所得稅申報受理業務的新進同仁,本俸應該要接近 (D)經濟部負責商業管理業務的科長,每月固定薪資應該和同單位科員儘量一致

15. In the first paragraph, the author states that many teachers are experimenting with AI tools "on their own initiative." What does this phrase imply? (A) They are being forced by school administrators to use AI in their daily lessons. (B) They are exploring AI independently and voluntarily, without waiting for official instruction. (C) They are using AI exclusively for their personal projects outside of school hours. (D) They have coded and invented their own AI software to use in the classroom.

16. In the third paragraph, the author mentions that "clear, shared policies... can also reduce anxiety." What is the most likely cause of this anxiety among teachers? (A) The fear of individual risk and facing the ethical challenges of AI alone. (B) The pressure from students who want to use AI to complete all their homework. (C) The physical danger posed by new technology in the classroom environment. (D) The lack of time to teach their actual subjects because AI takes too long to learn.

17. What is the main purpose of the article? (A) To warn readers about the dangers of genetic engineering (B) To criticize current cancer treatments (C) To report new research findings about pancreatic cancer treatment (D) To explain how to prevent pancreatic cancer