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15. Suppose a negative externality exists in a market. If transactions costs are low and parties are willing to bargain, then, according to the Coase theorem, (A) An efficient solution can be reached regardless of the initial assignment of property rights. (B) An equitable solution can be reached only if property rights are assigned to the victims of pollution and not the polluters. (C) An equitable solution can be reached only if property rights are assigned to polluters and not to the victims of pollution. (D) Government intervention is necessary to reach an efficient and equitable solution.

14. Suppose the production function for good q is given by q = 3k + 2l where k and l are capital and labor inputs. Consider three statements about this function: I. The function exhibits constant returns to scale. II. The function exhibits diminishing marginal productivities to all inputs. III. The function has a constant rate of technical substitution. Which of these statements is true? (A) All of them. (B) None of them. (C) I and II but not III. (D) I and III but not II.

13. Which of the following statements about the prisoner's dilemma is false? (A) The prisoner's dilemma in a one-shot game leads to a noncooperative, equilibrium outcome. (B) The prisoner's dilemma game can never reach a Nash equilibrium as long as players do not cooperate. (C) The prisoner's dilemma in repeated games could lead to cooperation especially if there is some enforcement mechanism that punishes a player who does not cooperate. (D) Players caught in a prisoner's dilemma act in selfish ways that lead to an equilibrium that is sub-optimal.

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19 下列敘述,何者錯誤? (A)權利能力不得拋棄   (B)自由不得拋棄   (C)行為能力不得拋棄    (D)物權不得拋棄

6 成年病人痔瘡術後 1 日,表示傷口處疼痛,護理師依醫囑讓病人溫水坐浴 15 分鐘,但坐浴後病人主訴疼 痛並未改善,護理師重新檢視前述的處理過程和未能改善原因,護理師此項行為,屬於何種觀察? (A)參與性觀察 (B)內省性觀察 (C)旁觀性觀察 (D)自主性觀察

17. 甲公司於 X1 年初簽約從乙公司承租一項機器設備,約定之租期為 4 年,租金$500,000 於每 年年底支付,合約中並約定甲公司於租期屆滿日得以$50,000 承購該設備,甲公司評估後預計 將承購該設備,承購後可以繼續使用 2 年。X1 年初,甲公司為安排此租賃支付$35,000,而 該設備當時之公允價值為$1,700,000。甲公司無法得知該租賃之隱含利率,但甲公司於類似租 賃中所支付之利率為 8%。該設備之預估殘值為零,依直線法提列折舊。下列關於甲公司之敘 述何者錯誤? (A) X1 年初租賃給付現值為$1,692,815 (B) X1 年底認列之利息費用為$135,425 (C) X2 年底認列之利息費用為$106,259 (D) X2 年底認列使用權資產之折舊費用為$431,954

28. 下列敘述何者有誤? (A)自由不得拋棄 (B)權利能力不得拋棄 (C)行為能力得拋棄 (D)意識能力不得拋棄

22.雇主依法為勞工參加職業災害保險,其主要目的為何?(A)降低公司所得稅 (B)保障勞工遭遇職業災害時的基本權益(C)增加公司福利(D)提高公司獲 利。

23.依《勞工職業災害保險及保護法》規定,雇主未依法為勞工辦理職業災害保險加保,下列何者正確 (A)勞工不得請領任何給付 (B)雇主可能依法受罰,並負相關法律責任 (C)不受任何處分 (D)勞工自行繳保費即可。