【精選】 - 財政學 - 高普考/三四等/高員級◆英文 - 公職◆行政法(包含行政程序法等) - 高普考/三四等/高員級◆法學知識（包括中華民國憲法、法學緒論) - 公職◆經濟學概論與財政學概論

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模式:循序漸進模式
【精選】 - 財政學 - 高普考/三四等/高員級◆英文 - 公職◆行政法(包含行政程序法等) - 高普考/三四等/高員級◆法學知識（包括中華民國憲法、法學緒論) - 公職◆經濟學概論與財政學概論 - ..(3051~3075)

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1(C).

請依下文回答第 46 題至第 50 題
Ernest Shackleton was a British explorer who led three expeditions to the South Pole during the Heroic Age of Antarctic Exploration. His voyages to the South Pole have acquired epic status and he is considered one of Britain's greatest explorers. Shackleton was born on 15 February 1874 in Ireland. His family moved to London where he was educated. He then joined the merchant navy when he was 16. In 1898, he qualified as a master mariner and was keen to explore the poles.
In 1901, Shackleton was chosen to go on the Antarctic expedition led by British naval officer Robert Falcon Scott. Shackleton and Scott trekked towards the South Pole, which had yet to be reached by humans, in extremely difficult conditions. They got closer than anyone had come before, but Shackleton fell seriously ill and had to return home.
In 1908, Shackleton was able to persuade wealthy backers to fund his own expedition, so he could return to the Antarctic as the leader of his own expedition. The expedition made many important scientific discoveries and set a record by coming even closer to the South Pole than before. The success of the expedition earned Shackleton knighthood on his return to Britain.
Shackleton made his third trip to the Antarctic with the ship 'Endurance' in 1914, an expedition that has acquired epic status. The plan was to cross Antarctica via the South Pole but in early in 1915, the ship became trapped in the ice, and ten months later sank. The crew had already abandoned the ship and set off in three small boats, to Elephant Island. From there six crew members including Shackleton and the captain planned to sail to South Georgia to get help. They used a lifeboat across the treacherous seas of the South Atlantic. They managed to reach the island of South Georgia and were able to get help from the Chilean government. In August 1916, the men left behind on Elephant Island were rescued. In the end, Shackleton was able to lead all 27 of his men to safety.
After World War I was over, Shackleton organized another expedition, which aimed to circumnavigate the Antarctic continent. But on 5 January 1922 he died of a heart attack off South Georgia and was buried on the island.
【題組】46 What is the most appropriate title for the passage?
(A) The Discovery of the South Pole.
(B) The Voyages of an Antarctic Explorer.
(C) British Explorers in the Nineteenth Century.
(D) The Sinking Ship in Antarctica.

2(C).

28 下列何者非屬行政事實行為？
(A)法務部函復經濟部關於行政程序法之適用疑義，請經濟部參酌說明自行認定之
(B)公路主管機關於山地陡峭道路之上坡側，豎立險升坡之警告標誌
(C)桃園市政府函復陳情人，將編列預算美化市容
(D)財政部變更某進口貨物歸列之稅則號別

3(C).

36 Graham ignored me purposely and gave the honor to my opponent. It is obviously a _______ insult.
(A)deliberate
(B)vague
(C)sound
(D)fabulous

4(C).

11 國民年金保險的被保險人若是中度身心障礙者，其保險費如何負擔？
(A)由中央主管機關全額負擔
(B)被保險人自行負擔百分之三十，中央主管機關負擔百分之七十
(C)被保險人自行負擔百分之五十，中央主管機關負擔百分之五十
(D)被保險人自行負擔百分之七十，中央主管機關負擔百分之三十

5(C).

6 財政部將菸酒進口業者之設立、申報事項之變更、解散或其他許可處理事項，以委辦方式交由臺北市政府辦理，如不服臺北市政府之有關處分者，應向下列何者提起訴願？
(A)臺北市政府
(B)財政部
(C)經濟部
(D)行政院

6(C).

9關於行政程序法之資訊公開規定，下列敘述何者錯誤？
(A)行政機關委託私人行使公權力時，委託之事項及法規依據應對外公開，並刊登政府公報及新聞紙
(B)行政規則應下達下級機關或屬官，無須登載於政府公報發布
(C)行政程序法所定之閱覽卷宗，以主張或維護法律上利益有必要作為前提
(D)行政程序終結後、法定救濟期間經過前，行政程序當事人均得依據行政程序法申請閱覽卷宗

7(C).

23 政府規劃興建高速鐵路，透過直接詢問民眾實施該計畫案的最高願意支付代價，此分析方法稱為：
(A)成本效用分析法
(B)效用極大化分析法
(C)條件評價法
(D)成本有效性分析法

8(C).

3 討論財政分權議題時，相對於分權體制，下列何者為集權體制可能的優點？①不會有租稅輸出的無效率租稅制度 ②公共財的提供較能享有規模經濟 ③可以有效率決定各地區的公共財規模 ④不會發生無效率的租稅競爭
(A)僅①③
(B)僅①②④
(C)僅②③④
(D)①②③④

9(C).

48甲為木雕藝術家，受乙之委任，誤在丙所有之剩餘木料上進行藝術雕刻，本無價值之木頭完工後成為價值數萬元的木雕藝術品。該藝術品之所有權應由何人取得？
(A)甲
(B)乙
(C)丙
(D)甲、丙共有

10(C).

46 A 公司提供受僱人免費員工宿舍，公司認為女性多愛乾淨，會自行清潔打掃宿舍環境，但男性則不然。因此公司對於住員工宿舍的男性受僱人每月收取 500 元之清潔費，請清潔公司打掃男性員工宿舍，女性受僱人則免收清潔費，但須自行清潔整理宿舍。請問 A 公司此項政策是否違反性別工作平等法之規定？
(A) A 公司此項政策係基於性別之差別待遇，構成性別歧視，違反性別工作平等法之規定
(B) A 公司此項政策雖有性別差別待遇，但因為提供員工宿舍是福利政策、恩惠性給與，因此未違反性別工作平等法之規定
(C) A 公司此項政策表面上雖有性別差別待遇，但若該公司大多數之男性受僱人確實都不會自發性整理宿舍，公司針對男性受僱人每月收取 500 元之清潔費，請清潔公司來打掃，是合理的差別待遇，並不會違反性別工作平等法之規定
(D) A 公司此項政策是否構成性別歧視，要視公司此項政策是否符合性別工作平等法施行細則第 3 條之「僅適合特定性別」之規定，倘若符合即不違反性別工作平等法之規定，倘若不符合即違反性別工作平等法之規定

11(　).

16假設投資人為風險厭惡者，總資產固定，分配投資於無風險資產與風險性資產之間，前者風險與報酬率均為零，後者之資本報酬率可能為正或負，且為常態分配的隨機變數。假設政府對投資報酬課徵比例所得稅，稅率為t，投資損失可完全扣除，投資者稅前選擇之資產組合非角解。下列敘述何者正確？
(A)投資者稅後總預期報酬率增加
(B)投資者稅後總預期風險增加
(C)投資者稅後選擇風險性資產投資數額增加
(D)投資風險轉為全由政府承擔

12(C).

42 關於地方法院行政訴訟庭審理交通裁決事件，下列敘述何者錯誤？
(A)對於交通裁決書表示不服，應逕行提起行政訴訟，依法不須經訴願程序
(B)交通裁決事件的訴訟類型僅有撤銷訴訟及一般給付之訴
(C)交通裁決事件由獨任法官審理，其裁判得不經言詞辯論為之
(D)交通裁決事件徵收裁判費用，惟金額較簡易訴訟程序低

13(C).

19 依行政程序法之規定，下列何種行為不適用行政程序法的程序規定？
(A)某公立學校對違反校規學生為退學之處分
(B)主管機關拒絕外國人入境
(C)主管機關對其所屬公務員一次記二大過免職
(D)人民申請換發護照被主管機關拒絕

14(C).

41 Patricia's recent behaviors have become so _____ that nobody can really understand what she is doing.
(A) integral
(B) lavish
(C) obscure
(D) relevant

15(C).

29 依行政罰法之規定，甲為乙之利益而實施行為，致使乙違反行政法上義務應受處罰者，甲因其行為受有財產上利益而未受處罰時，則行政機關得如何處理？
(A)於甲所受財產上利益價值範圍內，酌予追徵
(B)於甲所受財產上利益價值範圍內，酌予追繳
(C)於甲所受財產上利益價值範圍內，全額追徵
(D)於甲所受財產上利益價值範圍內，全額追繳

16(C).

請依下文回答第 21 題至第 25 題
We know that a lack of sleep will prevent your brain from being able to make new memories, so it’s __21__ withoutsleep the memory inbox of the brain shuts down and you can’t commit new experiences to memory. So thosenew __22__ informational emails are just bounced. You can’t essentially make and create those newmemories. We also know that a lack of sleep will __23__ an increased development of a toxic protein in thebrain and that is associated with Alzheimer’s disease. It is during deep sleep at night __24__ a sewage systemwithin the brain starts to wash away this toxic protein. So if you’re not getting __25__ sleep each and everynight, more of that Alzheimer’s-related protein will build up.
【題組】22
(A) restoring
(B) incoming
(C) storing
(D) outgoing

17(　).

16 The country was concerned that its ______and cultural identity would be harmed by the treaty.
(A) abbreviation
(B) condemnation
(C) punctuality
(D) sovereignty

18(C).

請依下文回答第 26 題至第 30 題

Record companies and film studios have had to learn to live with internet piracy. __26__ their bestattempts to close sites or co-opt them, pirated copies of their wares are easily available. Increasingly,the__ 27___ is true of scientific papers. On June 21st 2017, a court in New York awarded Elsevier, a bigscientific publisher, $15 million in damages for copyright__28__ by Sci-Hub and the Library of Genesis,two websites that offer tens of millions of scientific papers and books for anyone to download. Both sitesare increasingly popular with scientists, who use them to__ 29__ pricy paywalls and subscriptions.Alexandra Elbakyan, who__ 30__ Sci-Hub in 2011, did not turn up for the trial, but did send a letteroutlining her reasons for starting the site.

【題組】30
(A) found
(B) founded
(C) funded
(D) furnished

19(C).

14 關於國防及軍事，下列何者並非我國憲法明文規定之事項？
(A)兵員召集、徵集之實施事項
(B)國防以保衛國家安全，維護世界和平為目的
(C)人民除現役軍人外，不受軍事審判
(D)軍隊國家化

20(C).

38 下列何者僅能就執行法律之細節性、技術性次要事項加以規定？
(A)緊急命令
(B)法規命令
(C)行政規則
(D)自治條例

21(C).

13 下列何者並非公務人員保障法之保障對象？
(A)公營事業依法任用之人員
(B)行政院政務委員
(C)公務人員三級考試一般行政錄取，參加基礎訓練之學員
(D)私立科技大學改制為國立時，未具任用資格之留用人員

22(C).

5 關於公共支出成長，下列敘述何者錯誤？
(A)布坎南認為財政幻覺與官僚行為均是影響公共支出增加的原因
(B)鮑莫法則假設公部門的資本投入和勞動投入可相互替代，故薪資上漲會造成公共支出增加
(C)尼斯坎南認為官僚會為了最大化其自由裁量預算的權力，而增加公共預算的規模
(D)布坎南−華格納假說認為政府預算赤字增加，會使人民產生低估未來的租稅負擔之財政幻覺，造成公共支出過度膨脹

23(C).

48 下列有關零基預算之敘述，何者正確？
(A)僅針對重要計畫，運用成本分析的概念於政府預算的編製，刪減效率不佳的支出
(B)其精神係將所有支出排列優先順序，對於績效不彰或不經濟或無必要的支出，予以刪除
(C)編列方式對於經常支出或資本支出均未加以區分
(D)係將目標的設計、計畫的擬定、預算的籌編三者合一的預算制度，藉以確定長期目標及決定各種方案的優先順序

24(C).

3 若某一投資計畫估計一年後之名目報酬為 1,100 元，市場利率為 8%，通貨膨脹率為 2%，則該計畫報酬之現值為：
(A) 1,100 元
(B) 1,019 元
(C) 1,000 元
(D) 943 元

25(C).

請依下文回答第31題至第35題：
Gender equality is a fundamental principle that advocates for equal rights, opportunities, andtreatment for individuals of all genders. It is a cornerstone of human rights and a crucial component ofsocial justice. Achieving gender equality is not just a matter of fairness; it has far-reaching benefits for society __31__ . In societies where gender equality is promoted and upheld, there is greater economic prosperity. When women have the same access __32__ education, employment opportunities, andleadership roles as men, it leads to increased productivity and innovation. Gender diversity in theworkplace fosters creativity and a wider range of perspectives, which can drive business success andsocietal progress. Moreover, gender equality is important for the well-being and empowerment ofindividuals. It ensures that all people, __33__ their gender identity, have the freedom to make choicesabout their lives, pursue their ambitions, and live free from discrimination and violence. Gender equalitypromotes physical and mental health, self-esteem and confidence. Despite significant progress, genderinequality __34__ in many parts of the world. Discrimination, gender-based violence, and disparitiesin education and employment opportunities continue to affect countless individuals. Achieving genderequality needs concerted efforts from governments, institutions, communities, and individuals. It involveschallenging stereotypes, addressing systemic biases, and creating policies and practices that promoteinclusivity and fairness. __35__ , gender equality is not just a goal; it is an important aspect of humanrights and social progress. When societies prioritize and work towards gender equality, everyone benefits,leading to a more just, prosperous, and harmonious world.
【題組】32
(A) with
(B) at
(C) to
(D) on