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29. 「有教無類、因材施教」為教育工作者致力的目標。以下有關融合教育之描述,下列何者為非? (A)強調回歸主流和正常化,因此一般教師應需要有身心障礙學生輔導的概念。 (B)融合教育的實踐目的在於減少特殊教育的實施,讓身心障礙學生能安置在普通班級之中。 (C)特殊學生能參與普通班現場活動並產生良性互動。 (D)特殊學生在融合教育現場,享有公平受教的機會,學習學科、溝通、社會互動或體育類之 活動或課程。

17甲公司於X1年1月1日以$360,000購入乙公司30%普通股股權,當日乙公司之淨資產為$1,000,000,經分析得知乙公司可辨認資產中有折舊性資產帳面價值低估$150,000,使用年限10年,無殘值,採直線法攤銷;另有一批存貨帳面金額低估$50,000,該批存貨已於X1年4月出售。乙公司在X1年6月15日發放現金股利$12,000,且於X1年底列報本期淨利$200,000。甲公司X1年底採用權益法之投資的帳列金額應為多少?(A)$356,400(B)$396,900(C)$416,400(D)$434,100

1 下列何者並非法律保留原則之展現? (A)罪刑法定原則 (B)租稅法定原則 (C)管轄法定原則 (D)信賴保護原則

5 Persons displaced due to climate change and environmental impacts are referred to as ''climate refugees.'' Which of the following statements about climate refugees is correct? (A) According to the 1951 Convention Relating to the Status of Refugees, persons displaced by climate change shall be granted refugee status. (B) The Pairs Agreement formally includes ''climate refugees'' under its framework, marking a major advancement in international environmental and human rights law. (C) The current framework of international law lacks universally applicable protection rules and mechanisms for climate refugees. (D) The UN Human Rights Committee holds that the return of climate refugees shall fall under the UN Framework Convention on Climate Change, rather than under the International Covenant on Civil and Political Rights.

6 Which of the following statements about norms of treaty under international law is correct? (A) After countries break off diplomatic relations, the treaty between them will automatically become invalid. (B) Countries without diplomatic relations can still conclude treaties. (C) After a treaty enters into force, the contracting state may temporarily refrain from performing treaty obligation until its domestic legislative process is completed. (D) The Vienna Convention on the Law of Treaties stipulates that unwritten agreements between states have no treaty effect.

8 When citizens travel abroad and pay foreign currency for accommodation at hotels in other countries, this constitutes ________, from the perspective of their home country. (A) an export of services (B) an import of services (C) an export of goods (D) an import of goods