四、台北公司於2019/1/1以$960,000購入運輸設備,估計耐用年數為5年,無殘值,購入時不慎
損壞,支付修理費$60,000,採用年數合計法提列折舊。由於帳務人員疏忽,將該修理費
借記運輸設備成本,2022年中發現此一錯誤,則該公司2019年、2020年與2021年,這三年
三、
(5)台中公司現金帳面餘額為$412,232,第452號支票之面額為$8,500,帳上誤記為
$5,800,銀行代收之票據$50,000,公司尚未入帳。正確之現金餘額多少?
(4)仁愛公司毛利率25%,銷貨收入$18,000,銷貨退回$3,000,則銷貨成本多少?
[B]
For much of the twentieth century, the prevailing belief in neuroscience was that the adult brain was essentially fixed and immutable, with limited capacity for structural or functional change. This notion, rooted in early neuroanatomical studies, posited that brain development ceased after a critical period in early childhood, after which learning and adaptation relied solely on the strengthening or weakening of existing neural connections. However, a growing body of research over the past few decades has radically altered this view, giving rise to the modern understanding of neuroplasticity—the brain’s remarkable ability to reorganize itself in response to experience, injury, or environmental changes.
One of the most compelling illustrations of adult neuroplasticity comes from studies on stroke recovery. When a stroke damages a specific region of the brain, patients often lose associated motor or language abilities. Remarkably, with targeted rehabilitation, some individuals regain functions once thought permanently lost. Functional MRI scans have revealed that undamaged brain areas can assume responsibilities previously managed by the impaired regions, demonstrating the brain’s capacity to reassign neural functions. In some cases, even contralateral regions—those on the opposite hemisphere—have shown increased activation.
Neuroplasticity also plays a critical role in skill acquisition and memory formation. Research involving London taxi drivers, for instance, has shown that the posterior hippocampus—a brain region involved in spatial navigation—is significantly larger in experienced drivers compared to non-drivers. These changes correlate with the complexity of spatial memory required to navigate the city’s intricate layout, suggesting that the demands of the job physically reshape brain structures over time. Similar plastic adaptations have been observed in professional musicians, whose auditory and motor cortices exhibit heightened development correlating with years of practice and training. However, neuroplasticity is not without limits or complications. The same mechanisms that allow for beneficial changes can also reinforce maladaptive behaviors. For example, in cases of chronic pain or obsessive-compulsive disorder, the brain may reinforce neural circuits that perpetuate discomfort or compulsions. Such instances underscore the idea that plasticity is not inherently positive or negative; rather, it is shaped by context, experience, and repeated behavior. The brain does not distinguish between beneficial and harmful pathways—it merely strengthens those that are most frequently activated.
Modern interventions now aim to harness neuroplasticity for therapeutic benefits. Techniques such as cognitive behavioral therapy (CBT), mindfulness training, and brain-computer interfaces attempt to guide plastic changes in productive directions. Moreover, emerging technologies like transcranial magnetic stimulation (TMS) are being explored for their potential to stimulate targeted neural pathways non-invasively, thereby promoting recovery in patients with depression, anxiety disorders, and neurological injuries. These interventions are often combined with behavioral and pharmacological therapies to amplify their effectiveness and tailor them to individual neurological profiles.
Despite these advancements, debates continue regarding the extent and specificity of neuroplastic changes. While some researchers argue that plasticity is pervasive throughout the adult brain, others contend that it is more pronounced in certain regions or under specific conditions. The variability in individual outcomes—from stroke rehabilitation to learning new skills—suggests that genetic, environmental, and motivational factors all modulate neuroplastic capacity. Furthermore, the longevity and reversibility of plastic changes remain areas of active investigation, with some modifications appearing to be transient while others endure for decades.
In summary, the adult brain is far more dynamic than previously believed. Neuroplasticity has emerged as a central principle in neuroscience, reshaping our understanding of learning, recovery, and human potential. However, its complexity and dual nature necessitate careful application and ongoing research to fully unlock its benefits while minimizing its risks.
5. Which of the following best reflects the author’s perspective on current research into adult neuroplasticity?
(A) The author is skeptical of neuroplasticity’s relevance to cognitive therapies due to inconsistent evidence.
(B) The author views current findings as promising but acknowledges ongoing debates and complexities in the field.
(C) The author believes that individual outcomes are consistent and that neuroplasticity can be predicted with precision.
(D) The author suggests that neuroplasticity is confined to a narrow range of brain regions and has little influence on real-world
behavior.
4. What does the author imply about the double-edged nature of neuroplasticity?
(A) That attempts to alter brain function always carry the risk of complete failure.
(B) That beneficial neural adaptations occur only during childhood, not adulthood.
(C) That neuroplasticity enables both positive changes and the persistence of undesirable behavioral patterns.
(D) That neuroplastic responses are so rapid they often reverse the effects of serious trauma without assistance.
3. Which example in the passage most directly supports the claim that the adult brain can reorganize itself after injury?
(A) The recovery of motor or language functions after a stroke through rehabilitation.
(B) The enlargement of the hippocampus in response to repeated spatial navigation tasks.
(C) The use of non-invasive technologies like transcranial magnetic stimulation in psychiatric settings.
(D) The reinforcement of negative behaviors in individuals suffering from obsessive-compulsive disorder.
This is a large modal.