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Artificial Intelligence (AI) has become an integral part of our everyday lives from voice assistants on our smartphones to personalised content recommendations on streaming platforms and AI is quietly working behind the scenes to make our daily experiences smoother, smarter, and more enjoyable. As year 2024 is acknowledged as the first year of the application of generative AI and Taiwan has been widely renowned for her significant role related to the development of AI, there are constant discussions about how AI affects our lives and how it may shape our future. Please write a well-constructed essay to illustrate how AI influences our daily lives and discuss the benefits and drawbacks that AI brings to us through a comparative manner between our lives in the past and present. The number of words should be between 500 to 800. (100%)

Since the outbreak of the COVID-19 pandemic, the lives and relationships among people across different countries have been dramatically changed and the world has been severely affected in terms of the environment development and global economy. One of the major changes that the pandemic has caused in education is the manner of how students receive their learning compared to the way that teaching may occur mainly at schools previously. Please write a well-constructed essay to discuss the effects that the pandemic has brought to us from the educational perspective. (100%)

Jane Goodall, the world’s foremost expert on chimpanzees, once said, “What you do makes a difference, and you have to decide what kind of difference you want to make.” Please take this quote as the theme and write a composition of about 750 to 800 words (no less than 750 words and not exceeding 800 words) in English. You can write in any genre or mode as long as your writing is comprehensively constructed with clear ideas and an effective structure. (100%)

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19 關於法規命令之訂定程序,下列敘述何者正確? (A)雖無法律授權,亦得由機關長官訂定、發布法規命令 (B)法規命令訂定專屬行政機關職權,一般人民團體不得提議 (C)雖無急迫情事但為行政效率,法規命令草案無須公告徵求意見 (D)數機關會同訂定法規命令經上級機關或共同上級機關核定後,應會銜發布

42.甲公司於 X1 年 11 月 10 日以每股$50 買入乙公司股票 18,000 股,並將此投資透過損益按公允價值衡量,乙公司股票 X1 年年底的每股市價為$43。甲公司於 X2 年 8 月 20 日收到乙公司所發放的現金股利$28,800,且於 X2 年 10 月 1 日以每股$59 出售所有乙公司股票。請問:甲公司該投資對 X2 年淨利增加多少? (A)$190,800 (B)$288,000 (C)$302,400 (D)$316,800

43.甲公司於 X1 年度成立,X1 年度淨利為$120,000,X1 年底總資產為$1,200,000、流動負債為 $150,000、非流動負債為$450,000,假設期初總資產等於期末總資產,假設期初總權益等於期末總權益,再假設無利息費用,則財務槓桿指數為何? (A)0.46 (B)0.5 (C)1.8 (D)2.0

複選題140. 下列哪些屬於延期付款方式? (A)CWO (B)D/A (C)Installment (D)Consignment 。

141. 下列哪些屬於買賣契約的「一般條款」? (A)Arbitration Clause (B)Insurance Clause (C)Inspection clause (D)Proper Law Clause 。

複選題143. 依 Incoterms 2020 之規定,有關 DPU 條件之敘述下列何者正確? (A)賣方交貨時需卸貨 (B)適用於任何運送方式 (C)賣方必須辦理貨物輸出及轉口通關 (D)買方必須辦理貨物轉口及輸入通關 。