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66. 低酸性食品的定義是指食品的酸鹼值要在多少以上？ (A)7.0 (B)6.0 (C)4.6 (D)3.5

65. 茶葉之發酵主要係靠： (A)酵母菌 (B)乳酸菌 (C)自身酵素 (D)環境中存在的微生物

64. 下列何種食品之加工製造，不涉及發酵技術？ (A)普洱茶 (B)梅乾菜 (C)板豆腐 (D)優酪乳

四、 請閱讀本題所附 NASA Earth Observatory 短文，進行文章解析與評論。並請就文中內容，討論臺灣所面臨的挑戰與因應之策。(25 分) The Impact of Climate Change on Natural Disasters Climate change may not be responsible for the recent skyrocketing cost of natural disasters, but it is very likely that it will impact future catastrophes. Climate models provide a glimpse of the future, and while they do not agree on all of the details, most models predict a few general trends. First, according to the Intergovernmental Panel on Climate Change, an increase of greenhouse gases in the atmosphere will probably boost temperatures over most land surfaces, though the exact change will vary regionally. More uncertain—but possible—outcomes of an increase in global temperatures include increased risk of drought and increased intensity of storms, including tropical cyclones with higher wind speeds, a wetter Asian monsoon, and, possibly, more intense mid-latitude storms. Global warming could affect storm formation by decreasing the temperature difference between the poles and the equator. That temperature difference fuels the mid-latitude storms affect the Earth's most populated regions. Warmer temperatures could increase the amount of water vapor that enters the atmosphere. The result is a hotter, more humid environment. At the equator, where conditions are already hot and humid, the change isn't expected to be large. At the poles, however, the air is cold and dry; a little extra heat and water vapor could raise temperatures greatly. As a result, global warming may cause the temperature difference between the poles and the equator to decrease. And as the difference decreases, so should the number of storms, says George Tselioudis, a research scientist at NASA Goddard Institute for Space Studies (GISS) and Columbia University. But even as a warming climate might decrease the overall number of storms that form, it could increase the number of intense storms. As temperatures continue to rise, more and more water vapor could evaporate into the atmosphere, and water vapor is the fuel for storms. The combined result of increased temperatures over land, decreased equator-versus-pole temperature differences, and increased humidity could be increasingly intense cycles of droughts and floods as more of a region's precipitation falls in a single large storm rather than a series of small ones. A warmer, wetter atmosphere could also affect tropical storms (hurricanes), but changes to tropical storms are harder to predict and track. Some scientists have speculated that a warmer climate that allows more intense storms to develop would also spawn more hurricanes. Warmer temperatures may also heat ocean waters farther from the Equator, expanding the reach of large tropical storms. But there is little evidence to support the either of these theories, says Kerry Emanuel, a professor of tropical meteorology and climate in the Massachusetts Institute of Technology's Program in Atmospheres, Oceans, and Climate. The one way in which global warming could impact hurricanes is by making them more intense. More heat and water in the atmosphere and warmer sea surface temperatures could provide more fuel to increase the wind speeds of tropical storms. Warming that has already occurred since 1980 has increased sea surface temperatures 0.3 degrees Celsius, which should increase the maximum potential wind speed of hurricanes by 1 knot, according to hurricane intensity models. But increases that small could not have been observed yet. Even if tropical storms don't change significantly, other environmental changes brought on by global warming could make the storms more deadly. Melting glaciers and ice caps will likely cause sea levels to rise, which would make coastal flooding more severe when a storm comes ashore.

三、 請分析購物商圈在都市發展中所扮演的角色，近年各層級商圈均產生空置率提升，甚至發生退租潮的情形。請從空間變遷、智慧科技與其他可能的影響因素與趨勢，討論市鎮中心之沿街店面商圈發展面臨的衝擊與解決之道。(25 分)

二、 我國都市計畫地區範圍內公共設施保留地之使用依法受到諸多限制，且其所有權人迄無具有徵收公法上之請求權，從而造成該類土地普遍低度、甚至違規利用(因需用土地人多拒絕發動徵收)。試從土地政策之觀點，研訂取得公共設施保留地之對策、並說明其理由。(25 分)

憲在要幹嘛：憲法重點整理〈上集〉

講師：最佳姐

簡介：好的參考書，能節省考生時間。 整理的內容，皆為考試曾經出現過的考點，可以幫助考生在最短時間掌握到考試...

考衝班-國營/台電/台水/郵局必考英文文法/閱測/高頻英單/考猜，總複習課程

講師：台中大雅家教-睿智數學及英文家教，王瑞志老師

簡介：考前衝刺-國營/台電/台水/郵局英文，一舉拿下高分。

憲在要幹嘛：憲法重點整理〈中集〉

講師：最佳姐

簡介：好的參考書，能節省考生時間。 整理的內容，皆為考試曾經出現過的考點，可以幫助考生在最短時間掌握到考試...

路徑圖盤查查證與第三方確信時程

課程：永續發展基礎能力：29章依考點系統整理，從ESG、氣候科學到永續金融與揭露規範
章節：第 18 章 上市櫃公司永續發展路徑圖與碳盤查進程

描述：學習重點 掌握路徑圖的主軸：自2023年起，分階段要求上市櫃公司揭露溫室氣體盤查及確信資訊。 依資本額級...

歐洲綠色政綱與EU Taxonomy制度定位

課程：永續發展基礎能力：29章依考點系統整理，從ESG、氣候科學到永續金融與揭露規範
章節：第 19 章 永續經濟活動分類：EU Taxonomy與臺灣指引

描述：學習重點 掌握歐洲綠色政綱的時間與目標：歐盟委員會於2019年12月提出，目標是在2050年實現氣候中和（題目...

EU Taxonomy目的與比例揭露要求

課程：永續發展基礎能力：29章依考點系統整理，從ESG、氣候科學到永續金融與揭露規範
章節：第 19 章 永續經濟活動分類：EU Taxonomy與臺灣指引

描述：學習重點 記住法規名稱與時間：歐盟永續分類標準（EU Taxonomy Regulation）於2020年6月公布，2020年7月12...

複選題27.(AB) There are about millions of cones in a human eye, with the highest concentration occurring towards the macula. (AC) However, their distribution is uneven, yielding nuanced consequences for visual perception.  (AD) This dual arrangement reflects the evolutionary necessity of navigating two visual milieus—diurnal and nocturnal. (AE) This adaptive mechanism allows the pigment in each photoreceptor converts light into neural signals for the brain. (BC) But under scotopic conditions, rods will dominate, producing monochromatic vision.  (BD) Consequently, object brightness can shift dramatically between photopic and scotopic conditions. (BE) Unfortunately, humans are often unable to view groups of cones at one time due to the constant motion of the eyeball.

31. What is the primary engineering justification for utilizing a multi-stage rocket architecture as analyzed in the first paragraph? (A) To minimize the environmental impact of metallic oxides in the upper atmosphere. (B) To ensure that rocket debris incinerates predictably upon reentry. (C) To increase acceleration by discarding mass that no longer serves a functional purpose. (D) To satisfy the legal requirements of the "New Space" economic framework.

7 甲犯數罪併罰的 A、B 二罪，法院均認定有罪，並定應執行刑。下列所定應執行刑，何者違反刑法之 規定？(A) A 罪宣告拘役 30 日，B 罪宣告拘役 40 日。法院判決執行拘役 100 日(B) A 罪宣告有期徒刑 3 年，B 罪宣告有期徒刑 3 年。法院判決執行有期徒刑 3 年(C) A 罪宣告有期徒刑 5 年，B 罪宣告有期徒刑 4 年。法院判決執行有期徒刑 9 年(D) A 罪宣告罰金 10 萬元，B 罪宣告罰金 5 萬元。法院判決執行罰金 15 萬元

8 關於緩刑與假釋之規定，下列敘述何者正確？ (A)經宣告緩刑者，暫緩沒收之執行(B)緩刑期內故意犯他罪而受逾 1 年有期徒刑之宣告確定者，得撤銷緩刑(C)假釋期間經撤銷假釋而再犯者，不論以累犯(D)假釋出獄者，在假釋期間得交付保護管束

23. 根據食品業者專門職業或技術證照人員設置及管理辦法之規定，有關專門職業人 員教育訓練與職責之敘述，何者為是？ (A)從業期間，應持續接受認可訓練機關(構)食品安全管制系統課程三十小時 (B)每年應接受至少六小時各級主管機關或其認可之衛生講習機關(構)辦理之 衛生講習 (C)應具備食品安全管制系統訓練六十小時以上 (D)負責食品衛生安全教育訓練之規劃及執行 

(二)計算： 1. X1 年折舊費用。 （2 分） 2. X2 年折舊費用。 （2 分)3. X2 年底減損前帳面金額。（3 分）4. X2 年底應認列之減損損失。（3 分）