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115年 - 115-2 專技高考_醫事檢驗師:微生物學與臨床微生物學(包括細菌與黴菌)#142540(80題)

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24 依集會遊行法第 13 條第 2 項:「室外集會、遊行不予許可之通知書,應載明理由及不服之救濟 程序。」該項應載明「不服之救濟程序」規定,在學理上稱為下列何者制度? (A)救濟布告 (B)救濟教示 (C)救濟確認 (D)救濟公告

25 關於公務人員及駐衛警察行政中立規定之敘述,下列何者錯誤? (A)公務人員行政中立之規範,依公務人員行政中立法規定;該法未規定或其他法律另有嚴格規定 者,適用其他有關之法律 (B)公務人員得加入政黨或其他政治團體。不得兼任政黨或其他政治團體之職務 (C)公務人員為支持或反對特定之政黨、其他政治團體或公職候選人,得在辦公場所懸掛、張貼、 穿戴或標示特定政黨、其他政治團體或公職候選人之旗幟、徽章或服飾 (D)各機關及公立學校駐衛警察行政中立事項,準用公務人員行政中立法規定

23 甲擔任國小家長會會長兼任財務,因經商周轉不靈,遂將保管之家長會財物挪用新臺幣 600 萬元以清 償債務。依實務見解,甲成立何罪?(A)公益侵占罪 (B)公務侵占罪 (C)業務侵占罪 (D)背信罪

6. Paragraph 1 of Article 97 of the R.O.C. Patent Act provides: "The damages claimed pursuant to the preceding article may be calculated according to any of the following methods: . . .3. the amount calculated on the basis of reasonable _____ that may be collected from exploiting the invention patent being licensed." (A) realties (B) royalties (C) commissions (D) concessions

7. Under the R.O.C. Patent Act, which of the following descriptions is incorrect? (A) Where an invention is made by an employee in the course of performing his duties, the right to apply for a patent and the patent right thereof shall be vested in his employer and the employer shall pay the employee reasonable remuneration; where there is an agreement providing otherwise, such agreement shall prevail. (B) Where a fund provider appoints another party to conduct research and development, the ownership of the right to apply for a patent and the patent right in connection with the outcome of such research and development shall be vested in the party as mutually agreed upon in an agreement between both parties, or such rights shall be vested in the fund provider in the absence of such agreement. (C) Where the ownership of the right to apply for a patent and the patent right are vested in the employer or the fund provider pursuant to Paragraph 1 or Paragraph 3 of Article 7 of the R.O.C. Patent Law, the inventor concerned shall be entitled to have his name shown as such. (D) Where an invention made by an employee has no connection to the course of performing his duties, the right to apply for a patent and the patent right for such invention shall be vested in the employee.

5. 下列何種資產不得適用 IAS 23 將借款成本予以資本化? (A)大量且重複製造或生產之存貨 (B)無形資產 (C)可於短期內製造或生產之存貨 (D)生物資產