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Since the outbreak of the COVID-19 pandemic, the lives and relationships among people across different countries have been dramatically changed and the world has been severely affected in terms of the environment development and global economy. One of the major changes that the pandemic has caused in education is the manner of how students receive their learning compared to the way that teaching may occur mainly at schools previously. Please write a well-constructed essay to discuss the effects that the pandemic has brought to us from the educational perspective. (100%)

Jane Goodall, the world’s foremost expert on chimpanzees, once said, “What you do makes a difference, and you have to decide what kind of difference you want to make.” Please take this quote as the theme and write a composition of about 750 to 800 words (no less than 750 words and not exceeding 800 words) in English. You can write in any genre or mode as long as your writing is comprehensively constructed with clear ideas and an effective structure. (100%)

In recent years, scams have become increasingly common and sophisticated, affecting people across all age groups and social backgrounds. Many individuals, particularly elderly or young without awareness of this dander, become victims to the schemes exploited by scammers who use digital tools to deceive victims and gain money or personal information. From romance scams and fake phone calls to online shopping fraud, the methods used by scammers are increasingly sophisticated and difficult to detect. Scam compounds operated by criminal syndicates in Cambodia even have been reported to traffic victims and force them into labor to conduct romance and cryptocurrency scams targeting foreign nationals. As scam tactics evolve, public education, government intervention, and the cooperation of technology companies have become crucial in preventing financial and emotional harm. Please write an essay that explores the nature of scams in today's society from your personal experiences, stories you have heard or news you have read and explains why people fall for them, describes the tools and strategies used by scammers, and analyses what individuals, communities, and governments can do to reduce the number of scam victims. (100%)

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18 下列何者非屬行政機關? (A)國家發展委員會 (B)行政院訴願審議委員會 (C)公平交易委員會 (D)考試院

19 關於法規命令之訂定程序,下列敘述何者正確? (A)雖無法律授權,亦得由機關長官訂定、發布法規命令 (B)法規命令訂定專屬行政機關職權,一般人民團體不得提議 (C)雖無急迫情事但為行政效率,法規命令草案無須公告徵求意見 (D)數機關會同訂定法規命令經上級機關或共同上級機關核定後,應會銜發布

42.甲公司於 X1 年 11 月 10 日以每股$50 買入乙公司股票 18,000 股,並將此投資透過損益按公允價值衡量,乙公司股票 X1 年年底的每股市價為$43。甲公司於 X2 年 8 月 20 日收到乙公司所發放的現金股利$28,800,且於 X2 年 10 月 1 日以每股$59 出售所有乙公司股票。請問:甲公司該投資對 X2 年淨利增加多少? (A)$190,800 (B)$288,000 (C)$302,400 (D)$316,800

5. 依 ISBP 之規定,對 UCP600 未定義之用語,下列解釋何者錯誤? (A)〝Stale documents are acceptable.〞表示可接受遲於裝運日後 21 個曆日,但仍在信用狀有效期限內提示之單據 (B)〝shipping documents〞不包含匯票、證實寄送單據的快遞收據或郵遞收據 (C)〝third partydocuments acceptable〞表示可接受由受益人以外之人簽發匯票 (D)〝exporting country〞可表示貨物原產地之國家 。

7. 下列敘述何者錯誤? (A)信用狀規定 Shipping documents must show P/ONO.123,出口商製作匯票時,可不顯示 P/O NO.123 (B)發票是出口單據中最重要的單據,能讓相關當事人瞭解一筆交易的全貌,其他單據都是以其為依據 (C)在遠期匯票中,用 60 days after B/L date 與 60 days fromB/L date 表達匯票期限,到期日相同 (D)如信用狀對運送單據未另有其他規定,則其託運人僅限信用狀受益人 。

8. 依 UCP600 及 ISBP 之規定,有關發票之敘述,下列何者錯誤? (A)貨物描述應符合信用狀規定外,亦可敘明該貨物額外資料,但以該資料未顯示不同性質、分級或類別 (B)信用狀中貨物描述分散說明於發票不同位置,只要合併後與信用狀一致即可 (C)發票中不得顯示信用狀未要求的貨物額外數量、樣品及廣告材料,如敘明為免費時除外 (D)發票得顯示預付款、折扣等信用狀未敘明之減項 。