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29. 「有教無類、因材施教」為教育工作者致力的目標。以下有關融合教育之描述,下列何者為非? (A)強調回歸主流和正常化,因此一般教師應需要有身心障礙學生輔導的概念。 (B)融合教育的實踐目的在於減少特殊教育的實施,讓身心障礙學生能安置在普通班級之中。 (C)特殊學生能參與普通班現場活動並產生良性互動。 (D)特殊學生在融合教育現場,享有公平受教的機會,學習學科、溝通、社會互動或體育類之 活動或課程。

17甲公司於X1年1月1日以$360,000購入乙公司30%普通股股權,當日乙公司之淨資產為$1,000,000,經分析得知乙公司可辨認資產中有折舊性資產帳面價值低估$150,000,使用年限10年,無殘值,採直線法攤銷;另有一批存貨帳面金額低估$50,000,該批存貨已於X1年4月出售。乙公司在X1年6月15日發放現金股利$12,000,且於X1年底列報本期淨利$200,000。甲公司X1年底採用權益法之投資的帳列金額應為多少?(A)$356,400(B)$396,900(C)$416,400(D)$434,100

1 下列何者並非法律保留原則之展現? (A)罪刑法定原則 (B)租稅法定原則 (C)管轄法定原則 (D)信賴保護原則

16 The commodity costs US$720 in the U.S. and €600 in Germany. Assume that absolute purchasing power parity holds. If the exchange rate is expressed as US dollars per euro, what should the equilibrium exchange rate be? (A) US$0.83 per euro. (B) US$1.00 per euro. (C) US$1.20 per euro. (D) US$1.32 per euro.

17 The current spot exchange rate is US$1.00 per euro, and the one-year forward exchange rate is US$1.05 per euro. Assume that both covered interest rate parity and uncovered interest rate parity hold. Which of the following statements is correct? (A) There is an expected 5% appreciation of the euros. (B) The market expects the spot exchange rate one year from now to remain at US$1.00 per euro because the spot exchange rate is unaffected by the forward market. (C) The euro is trading at a 5% forward discount; therefore, the US dollar is expected to depreciate by 5%. (D) The forward exchange rate reflects only the inflation-rate differential between the two countries and cannot reflect the expected future exchange rate.

19 Which of the following policies is most consistent with the predictions of the Gravity Model of trade? (A) Encouraging domestic firms to increase research and development spending in order to reduce average production costs. (B) Reducing cross-border transportation and transaction costs through regional economic integration. (C) Requiring all firms to export goods while prohibiting them from importing products in the same category. (D) Dividing the domestic market into more administrative regions in order to increase product variety.