110年 - 110 國立政治大學_碩士班招生考試_會計學系財務工程/金融科技組:中英語文能力#102926

科目：研究所、轉學考(插大)◆中英語文能力 | 年份：110年 | 選擇題數：0 | 申論題數：15

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所屬科目：研究所、轉學考(插大)◆中英語文能力

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申論題 (15)

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2. Please explain succinctly what does ESG stand for and the potential use(s) of ESG ratings.(10%)

II. Please translate the following paragraph into English. (18%)
在知識經濟的時代,企業從傳統的土地、廠房及生產設備等固定資產的製造經營型態,轉型為強調專利、品牌、顧客關係、服務等無形資產的知識密集產業導向,更增加對於無形資產評價之需求。無形資產評價過程需要結合跨領域的知識,其中包含智慧財產權、評價基礎知識、相關技術知識、產業分析、會計、財務、稅務等基本概念。

1. A 2017 PwC report describing IT workforce trends states that there is a chronic shortage of job candidates with data science and analytics skills, and this will likely expand in the future. Of employers surveyed, 59% stated that data science and analytics skills will be required by all managers by 2020. However, only 23% of university leaders report that their graduates will have these skills. The Pwc report recommends all accounting programs include foundational knowledge of data analytics and the data science process. This growing demand for professional accountants to have advanced IT knowledge and skills is well acknowledged by the Association to Advance Collegiate Schools of Business (AACSB). It is imperative that accounting degree programs integrate current and emerging accounting aind business statistical techniques, data management, data analytics, and information technologies in the curricula.

2. The coronavirus pandemic in year 2020 has struck hard on the global economy. One way or another, 2021 is likely to be the year when the world transitions to the next normal. As executives take stock of what's just happened, and what's to come, they won't go far wrong by considering the effects of certain trends on the global economy, business, and society. First up in the next normal: "revenge shopping" as many consumers open their wallets for goods and services they've done without recently. Other trends to ponder-none traditionally associated with recessions--include startling growth in the number of new businesses, an incredible rise in productivity, permanent changes in consumer behavior, and the "bio revolution," which may soon create different mcchanisms of production for 60 percent of the global economy's plhysical inputs. One thing's for sure: 2022 won't look anything like 2019.