6.未竟事務(unfinished business) (名詞解釋)

1.存在主義治療為何認為「焦慮」是一種生活的狀態？(10%)(申論題)

2.面質技術(confrontation)是用來協助當事人挑戰自己行為或想法的諮商技術，為避免當事人被傷害 或退縮，請說明使用面質技術的時機。(15%) (申論題)

3.高三學生郝大義向班上同學周道明每天索討一百元當零用錢，否則要找人打他，道明心生害怕每天上 學都戰戰兢兢，因此家人趕緊向輔導室求助，請問，此事件屬何種校園危機事件？輔導老師應如何處 理？(15%)(申論題)

4.學校輔導老師為節省時間與人力，可實施小團體輔導活動，並安排協同領導者(co-leader)一起帶領， 試述協同領導的功能與可能發生的問題。(10%) (申論題)

IV. Test Design 20% Please adapt the following passage into a five-blank cloze test with answers 31.A. Casino owners guard reports of revenue, but it might be safe to guess that boxing clearly has been good for them. Depending on arrangements of seats, Dark Diamond can fill between 1,800 to 2,800 seats on a fight night. “First-class boxing matches have had a positive impact on casino revenue,” is all marketing gurus at the casino will admit to. “We don’t give out details on dollars,” Gino Panini, Head of Marketing at Dark Diamond, acknowledges, “but I can say boxing is not a nickel-and-dime operation for us.” Food, wine, and gambling also increase during boxing contests, although Panini won’t give specifics about that, either. “There’s a solid impact on fight nights,” he says. Boxing can increasingly be found in southwestern casinos as well as the outdoor casinos located on Indian reservations, like the one owned by the Seminole Indian Tribe. However, the brightest spotlights and largest crowds are reserved for the 185,000-square-foot Dark Diamond Casino, near Red Valley, home to more than a dozen title fights in the last three years. From its first fight card in the spring of 2003, Dark Diamond Casino officials have done their best to emphasize the concept of first-class fights and have earned the respect of fight followers all across the nation. They may keep their lips sealed about the earnings, but it looks like the future is wide open for the boxing-casino partnership. Please design five reading questions with answers based on the following passage

32. In a study performed by the Harvard Businessman and University of North Carolina, two groups of researchers have tried to answer the question of whether music sharing on the Internet has actually proved detrimental to CD sales or not. Researchers found that the average user doing music sharing on the net logged in only twice during the period of study, downloading about 17 songs. Some people overshot that average, however. One user apparently logged in 71 times, downloading more than 5,000 songs. Two professors narrowed their sample base by choosing a random sample of 500 albums from the sales charts of various music genres and then compared the sales of these albums to the number of associated downloads. Even in the most pessimistic version of their model, they found that it would take about 5,000 downloads to displace sales of just one physical CD. Despite the huge scale of downloading worldwide, that would be only a tiny contribution to the overall slide in album sales over the past several years, they said. Furthermore, their data seemed to show that downloads could even have a slightly positive effect on the sales of the top albums, the researchers said. The study is unlikely to be the last word on the issue. Previous studies have been released showing that file sharing had both positive and negative effects on music sales. The Recording Industry Association of America was quick to dismiss the results as inconsistent with early findings.

（一）作業基金定義為何？（3 分）

（二）作業基金的衡量焦點及會計基礎為何？（6 分）

（三）作業基金年度基本財務報告為何？（8 分）

（四）作業基金之會計處理，應依政府會計公報之規定辦理，惟若政府會計公報未規定者，應如何處理？（3 分）

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