42. How are AI robots being used in Japan’s nursing homes, and what’s the underlying reason for it?
(A) They perform medical surgeries because of a shortage of doctors and nurses.
(B) They replace human nurses entirely to reduce healthcare costs for employers.
(C) They interact with elderly residents due to Japan’s rapidly aging population.
(D) They initially sanitize facilities to prevent the spread of infectious diseases.

43. What is one concern regarding robots in the workplace according to the passage? (A) They infinitely accelerate industrial manufacturing. (B) They may reduce employment for human workers. (C) They absolutely require no electricity to function. (D) They unfortunately make products less affordable.

44. What can be inferred about the current state of AI robot regulation? (A) No government has attempted to enforce AI robot regulations worldwide. (B) Asian countries have indeed enacted laws regulating AI robot applications. (C) The European Union has allowed no requirement of transparency in AI systems. (D) Regulation is inconsistent globally; Approaches vary across various governments.

45. Which statement best reflects the author's attitude towards AI robots? (A) The author strongly advocates AI robot adoption and production. (B) The author presents a balanced view by acknowledging both pros and cons. (C) The author focuses on economic benefits while ignoring ethical implications. (D) The author argues that AI robots should be limited solely to the industrial sector. 

46. Which sentence best reflects the central theme of the article? (A) The case demonstrates how zoos balance education with difficult ethical decisions. (B) Public petitions show widespread concerns but may not override conservation priorities. (C) The controversy illustrates the tension between scientific breeding goals and public ethics. (D) The debate over Marius highlights the complexity of managing animal nutrition in captivity.

47. What argument did Holst give against sterilization? (A) It would make Marius infertile but healthier. (B) It would reduce genetic space for other giraffes. (C) It could create long-term health problems for the animal. (D) It would only delay, not solve, the surplus population issue.

48. The phrase genetically diverse population refers to: (A) A breeding group designed to avoid inbreeding. (B) A large population spread across different regions. (C) A collection of species living in the same ecosystem. (D) A group of animals with a wide range of genetic traits.

49. Which dilemma specifically forced the zoo to euthanize Marius? (A) Public pressure conflicted with the zoo’s conservation policies. (B) Relocating him risked inbreeding and violated breeding program rules. (C) Sterilizing him would reduce space for more genetically valuable giraffes. (D) Preserving genetic health required eliminating an otherwise healthy giraffe.

50. What does the zoo’s decision reveal about the guiding philosophy of the international breeding program? (A) Genetic management is valued more than one animal’s life. (B) Zoos must balance transparency with sensitive public reactions. (C) Economic profit is the ultimate purpose of keeping zoo animals alive. (D) Public opinion and petitions are the main drivers of conservation policy.

1. 下列哪些公司的財務報表一定需要由會計師簽證？①全年營業收入淨額達新台幣八千萬元的公司；②向銀行融資超過新台幣三千萬元以上的公司；③實收資本額達新台幣三千萬元以上的公司；④年底參加勞保員工人數超過 120 人的公司 (A)①、②、③ (B)①、②、④ (C)①、③、④ (D)②、③、④

2. 下列何者一定屬於流動負債？①銷項稅額；②應付營業稅；③合約負債；④退款負債 (A)僅①、② (B)①、②、③ (C)①、③、④ (D)②、③、④

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