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115年 - 115 司法特種考試_三等_監獄官(男)、監獄官(女):監獄行刑法與羈押法#143345(4題)
115年 - 115 司法特種考試_三等_監獄官(男)、監獄官(女):監獄學#143344(4題)
115年 - 115 司法特種考試_三等_監獄官(男)、監獄官(女):諮商與矯正輔導#143343(4題)
115年 - 115 司法特種考試_四等_法院書記官:行政法概要#143342(4題)
115年 - 115 司法特種考試_三等_監獄官(男)、監獄官(女):犯罪學與再犯預測#143341(4題)
115年 - 115 司法特種考試_三等_心理測驗員、心理輔導員:少年事件處理法#143340(4題)
115年 - 115 司法特種考試_三等_心理測驗員、心理輔導員:人類行為與發展#143339(4題)
115年 - 115 司法特種考試_三等_法院書記官、檢察事務官偵查實務組:強制執行法#143338(5題)
115年 - 115 司法、調查特種考試_三等_司法事務官營繕工程事務組、檢察事務官營繕工程組、營繕工程組:營建法規#143337(4題)
115年 - 115 司法特種考試_三等_家事調查官:民法總則與親屬、繼承編#143336(4題)
最新試題
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
最新申論題
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)
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非貨幣性資產交換
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會計學(含中級會計學)
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不動產、廠房及設備(PPE)的會計處理
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【考點:鴉片成癮藥物】 54.有關鴉片類藥品使用疾患(opioid use disorder)的維持性治療,下列敘述何者...
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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.
32. The term "resource opportunism" in the second paragraph implies that spent rocket stages are now being viewed as: (A) Waste products that must be removed to avoid the "tragedy of the commons." (B) Valuable raw materials or structures already positioned in space. (C) Expensive liabilities that hinder deep-space exploration. (D) Temporary habitats that will eventually be de-orbited for safety.
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)