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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

14 有關電熱墊使用的注意事項,下列護理指導何者錯誤? (A)電熱墊屬於乾熱的應用,容易使皮膚乾燥,仍然要注意可能造成燙傷 (B)每次使用時間以 20~30 分鐘為宜 (C)使用時最好用安全別針固定好,以免滑動產生摩擦生熱 (D)應避免加壓或放在身體下,因為不容易散熱易造成燙傷

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

20.依勞工職業災害保險及保護法施行細則規定,職業災害保險相關申請資料若有缺漏,保險人通常會如何處理?(A)直接駁回(B)通知補正(C)不予受理且不得再申請(D)移送法院。