Approximation Algorithms and Semidefinite Programming

此書配合108課綱，三民普通型高級中學英文課本內容編寫。是自主學習、課後複習最佳夥伴。本書針對課本、附冊的重點：課文、單字片語、句型詳加解析，並搭配專業老師精心編寫的即時練習，讓學習有重點，效率高。Read About It：逐句講解課本裡，每課課文文法重點、句構並提供中文翻譯。Words for Production & Idioms and Phrases：逐個介紹附冊裡的單字與片語，並提供搭配用法等補充資訊。Learn About Sentence Structure：說明課本內重點句型的意義與用法。延伸補充FYI：針對當課相關的額外資訊，彙整成四大類，字詞知識、Usage、字以類聚、slang & saying。提高自主學習效率。Give it a shot!：課文、單字片語、句型的即時練習，加深印象。

From the wild imagination of Rowboat Watkins, author of Rude Cakes and Go-Go Guys, comes a riotous read-aloud about every kind of mustache imaginable!Hip, hip, HOORAY-stache! It's your lucky day-stache!Join Mouse and Moose in a mustache-mania world packed with silly rhymes and playful illustrations--perfect for building early reading skills, nurturing a love of language, and keeping readers laughing along the way.Sit down and stay-stache! And read this book right AWAY-stache! SUPER-FUN READ-ALOUD: Rowboat Watkins's uniquely funny children's books make for read-aloud and read-along fun, for both family and classroom reading time. The pure silliness of the words and pictures will delight young readers.READING & LANGUAGE SKILLS: The creative vocabulary and rhythmic text are great for helping kids develop an understanding and love of language. The illustrations and hilarious story are perfect for engaging new and emerging readers.ACCLAIMED CREATOR: Rowboat is known for such favorites a

[名家名著] 37 Software Mistakes and Tradeoffs中文版：掌握軟體開發中的錯誤、取捨與關鍵決策 Software Mistakes and Tradeoffs: How to make good programming decisions ❝Teddy長期研究Pattern Language，有一個很深的體會：每一個設計決策，都只是「局部的回應」。真正困難的，是把這些局部組織成一個和諧的整體。 AI可以提供大量「局部解法」，但整合這些解法需要的，是對「這個團隊、這個市場、這個時間點」的情境理解。這種情境沒辦法完全寫成規格書，因為它牽涉到人的能力邊界、組織的演進節奏、技術債的承受極限。這些東西每個專案都不一樣，而且會隨時間改變。這不是AI的context window再怎麼變大就能解決的問題。 要看見整體，不能只盯著零件。AI幫你把門檻拉低之後，真正稀缺的能力，是在眾多可能性之中，做出有脈絡、能長期承擔的選擇。不是盲目的節制，而是清楚知道代價之後，有意識地決定扛下哪些、放掉哪些。 如果鄉民們希望自己在AI時代，不只是會下提示詞的PM，而是能為系統負責的架構師，那麼這本書值得細細品味。❞ ────「搞笑談軟工」板主Teddy Chen　專文推薦 ❝在軟體工程的實務現場，幾乎沒有哪一個決策是「免費」的。每一次選擇某種架構、某種設計模式、某種API風格，或某種錯誤處理策略，實際上都意味著放棄其他可能性。這些放棄，往往不會在當下立即顯現代價，而是潛伏在未來的維護成本、效能瓶頸、擴充困難、組織協作摩擦與技術債之中。 《Software Mistakes and Tradeoffs中文版》所關注的，正是這些在實際上線系統（production systems）中反覆出現的取捨問題。本書並不試圖建立一套抽象理論，而是從具體情境出發：在特定背景、限制與壓力之下，團隊如何做出選擇？有哪些替代方案？當時忽略了什麼？哪些後果在事後才浮現？哪些判斷其實是合理的，只是代價延後到未來？ 這樣的視角，使本書成為一本極具實務厚度的工程決策紀錄。❞ ────博碩文化資深編輯與翻譯　盧國鳳 ❝真希望我能在職涯更早期就讀到這本書。書中濃縮了許多從實務中得來的寶貴經驗。❞ ────Dave Corun，Avanade ❝清楚而精準地總結了多年軟體工程實務的精華，新手與老手都值

Little yellow giraffe Josephine is out and about--eyes wide open and muzzle in the air. She pokes her nose into the blue and her hooves into the green, plays with the clouds and makes rings in the water. The world is so full of interesting things!Take a walk with Josephine to explore shapes and patterns, near and far, nature through the seasons, things that are different and things that are the same.Illustrated with simple lines and printed with a happy pop of neon yellow, this unique book makes simple but enchanting connections that let us see the world afresh through Josephine's eyes.

Hansel and Gretel are lost in the woods, and here comes Cleo to save the day. ZIP and BOOM and FLASH and KAZAM! But even Cleo can’t resist taking a nibble (or two!) of the witch’s delicious cottage, and suddenly they’re all trapped in a cage and about to be baked in the oven! Can Cleo put things right and get back home in time for her bedtime story?

Cinderella wants to go to the ball, and here comes Cleo to save the day! ZIP and BOOM and FLASH and KAZAM!Just like that, Cleo falls into a different fairytale each bedtime. But even Cleo can’t charm Cinderella’s mean stepmother. Luckily the fairy godmother arrives and magics up some cool, comfy outfits and a helicopter! When the party is over, can Cleo get Cinderella and the prince together (without any yucky kissing!) and be home in time for her bedtime story?

Join Frank and Bert in this funny story about frogs, friendship and facing your fears. From best-selling author-illustrator Chris Naylor-Ballesteros, creator of The Suitcase.Frank and Bert love to sail Bert's toy boat on the little pond. But - oh no! - there's a FROG in the pond and Bert is scared of frogs. Poor Bert! Frank wants to help his best friend, but is he just a little bit frightened too . . .?Accolades for Frank and Bert:WINNER OF THE NOTTINGHAM CHILDREN'S BOOK AWARD 2023Praise for Frank and Bert:"Full of warmth and visual humour, with neon accents for extra zing. One for fans of Jon Klassen." - The BooksellerFind out more about the hilarious fox and bear double act:Frank and Bert: The One Where Bert Plays Hide And SeekFrank and Bert: The One Where Bert Learns To Ride A BikeFrank and Bert: The One With The Missing BiscuitsFrank and Bert: The One Where Bert Plays FootballIncludes a FREE Nosy Crow Stories Aloud® audiobook! Scan the code, hear the story.

Whether you've just got your first phone or had a new one, this book will lead you through how your phone works, how to look after it, and how to be safe and thoughtful as you use it. The advice is relevant for all phone users, whatever make or model you might have, and whether it's your first phone or not. Your new phone is a computer, a camera, a sound system and communicator all rolled in to one-and small enough to fit in your pocket. But you knew all that already! So, what else do you need to know? Where to download apps? How to behave online? And what about phishing, trolling and bots? The answers to all this and more are in this handy guide. Find out how to manage your phone settings and apps, have fun and keep safe. Learn how to take the best photos, play some games, do homework and get creative, as well as know how to control your privacy and avoid or deal with cyberbullying. There's also information about setting limits on screen time and how to look up and away and engage wit

Ari Avatar is just your average Roblox kid living in a blocky world! Battle monsters and avoid disasters in a Roblox world -- all through the eyes of Ari and his friends. Diary of a Roblox Pro is a must-read for any kid who loves to game!When Ari, Jez and Zeke visit the army base with Zeke's dad, they find themselves in Professor Gilford's laboratory once again. But when a certain sneaky rat activates one of the inventions, the gang ends up in an unexpected location... the rat's own cage! Now Ari and his friends are shrunk, scared, and trapped! Can they find a way out and survive the rat attack?

ANew York TimesBest Illustrated Book―now in paperback!“A fearful ghost, a take-charge girl, an interracial friendship, and a tale in which fear is . . . sweetly tied to positive qualities of imagination.”―The New York TimesMost people cannot see ghosts. Can you? Follow Leo in this heartfelt tale about a friendly ghost who, after struggling to fit in, sets off on a journey of self-discovery and friendship, capturing the magic of belonging and the unexpected joys of adventure.You would like being friends with Leo. He likes to draw, he makes delicious snacks, and most people can't even see him. Because Leo is also a ghost. When a new family moves into his home and Leo's efforts to welcome them are misunderstood, Leo decides it is time to leave and see the world. That is how he meets Jane, a kid with a tremendous imagination and an open position for a worthy knight.Leo and Jane become friends, and that is when their adventures begin.This charming tale of friendship―from two of the best cre

認識妮娜・皮納特——冷凍披薩小廚神、幽靈獵人、創意天才，以及擁有全世界最臭貓咪的女孩！從拍影片追夢、解救女鬼，到度假遇上死對頭，妮娜的生活充滿笑料、友情與奇想。全彩插圖、節奏輕快，是適合7歲以上讀者的校園爆笑圖文小說新寵！Nina Peanut Is Amazing (graphic novel)(Book1)(英國版)Nina Peanut: Mega Mystery Solver (graphic novel)(Book2)(英國版)Nina Peanut: Epic World Tour Era (graphic novel)(Book3)(英國版)Meet Nina Peanut – frozen pizza chef, ghost hunter, creative genius, and owner of the world’s stinkiest cat! Whether she's chasing online fame, rescuing ghosts, or battling frenemies on holiday, Nina’s life is full of laughs, friendship, and wild imagination. With full-colour illustrations and hilarious storytelling, this series is perfect for readers aged 7+ who love Wimpy Kid, Lottie Brooks and Bunny vs Monkey.

★ 永遠十歲的女孩，迎來100歲生日！★ 帶著小狗與會說話的檸檬，展開奇幻旅程★ 爆笑又溫柔的童話冒險★ 一個關於「好人生」的大問題伊蒂絲有兩個神奇的禮物：能讓東西活過來的魔法，還有——永遠十歲。但一百年後，她開始覺得：一直當十歲，好像也沒那麼好。於是，她帶著聰明的小狗和一顆會說話的檸檬，踏上尋找仙子的旅程，希望解除魔法，開始真正的人生。A philosophical adventure story for early readers that playfully combines fairytale with absurd comedy to ask a big question about what makes a good life.As a newborn, Edith received two gifts: the ability to bring any object to life and eternal childhood. That's why today, 100 years later, Edith is celebrating her centenary as a ten-year-old. What will she wish for this time? Certainly a new life-being ten forever has its downside. On her birthday, Edith sets off to find the fairy who bewitched her and reverse the spell. She takes her only friends, a wise dog and a talking lemon. Fully illustrated in color, this one-of-a-kind chapter book bursts with good things: the dry witof a faithful dog, a fairytale adventure, camping, boating, friendship and danger, and a question that matters.

★ Junior Library Guild 選書 × 多項年度童書榜入選★ 小作家 × 魔法筆記本，笑料滿滿的橋梁書冒險★ 《Ivy + Bean》《Amelia Bedelia》讀者必讀系列★ 想像力爆發的校園魔法故事Polly Diamond 有一本神奇的筆記本 Spell，只要寫下任何事情就會變成真的。當她想用魔法幫班上找到最棒的班級寵物時，事情卻意外失控。為了讓一切回到正軌，Polly必須想出最正確的字句。本書以幽默故事與輕魔法元素描繪校園生活，鼓勵孩子閱讀、寫作與發揮想像力。Now available in paperback! One aspiring writer plus one magic book. It all adds up to a whole lot of trouble. A Junior Library Guild selectionA Parents magazine Best Children's Book of the YearA Chicago Public Library Best of the BestA Common Sense Media Best Book for Little KidsAn Ontario Library Association Best BetA Cybils Award finalistA Beverly Cleary Children's Choice Award nomineePolly Diamond is back in the third book about the magical mix-ups of Polly and her notebook, Spell! In this delightfully funny and magical chapter book series, Polly and Spell have all kinds of adventures together because whatever Polly writes in Spell comes true! But when they join forces to help get the best class pet ever, they get more than they bargained f

★ 一本會把願望「寫成真的」神奇筆記本！★ 幽默又充滿想像力的校園魔法故事★ 榮獲 Junior Library Guild 精選推薦如果你有一本能讓文字變成現實的魔法書，你會寫下什麼願望呢？Polly Diamond得到一本神奇筆記本，只要寫下願望就會成真！然而每個願望也帶來意想不到的混亂與驚喜。從魔法失控到顛倒世界，Polly在一連串爆笑冒險中學會友情、責任與成長。這是一套充滿創意與幽默感的插圖故事，帶領孩子進入想像力無限的魔法世界。Polly Diamond Series (Books 1–3)Polly Diamond and the Magic BookPolly Diamond and the Super Stunning Spectacular School FairPolly Diamond and the Topsy-Turvy Day (A Junior Library Guild Selection)Polly Diamond is an imaginative young girl who discovers a magical notebook where everything she writes comes true.In Polly Diamond and the Magic Book, Polly learns that her wishes have surprising consequences when her words magically become reality. In The Super Stunning Spectacular School Fair, her magical writing turns a school fair into a wildly chaotic adventure. And in The Topsy-Turvy Day, Polly’s magic leads to a topsy-turvy day where everything turns upside down.Filled with humour, warmth, and lively illustrations, the Polly Diamond series celebrates imagination, frien

Another laugh-out-loud monster adventure in the Billy and the Mini Monsters chapter book series, perfect for newly independent readers and fans of Wigglesbottom Primary.Billy LOVES football! He wants to play as well as his football hero... But in the first match of the season, Billy's game does NOT go to plan. The Mini Monsters are worried, too. Does Billy love football more than them? Maybe it's time for the Mini Monsters to start playing football... What could possibly go wrong?

INSTANT NEW YORK TIMES BESTSELLER · When San Francisco is under strange attacks—like earthquakes affecting only two city blocks at a time—who're you gonna call? An elite team of crime-fighting underdogs, that's who! The Misfits are on the case in this hilarious illustrated series!“For any kid who’s felt like a misfit, this crackling adventure packs a wallop!” —Lincoln Peirce, creator of Big NateOof! After solving the case of the Royal Rumpus, Olive Cobin Zang and her elite team of underdogs are on top of the world. As the awkward, crime-fighting Misfits, they’re acing every mission thrown at them from NOCK (aka No One Can Know, the covert agency they work for).But when their classmate Zeke starts receiving threatening notes, the Misfits are stumped. They’re no strangers to danger, but this case is a total head-scratcher. Who would target kind, friendly Zeke . . . unless he’s not what he seems to be?At the same time, unusual earthquakes start shaking up San Francisco just as priceless a

★凱迪克獎得主 Dan Santat 醞釀已久的創意巔峰，每一頁畫作都能直接裱框。★幽默又帶點酸楚的情節，讓孩子學會包容不同，讓大人找回與世界和解的力量。★不管你是魚、是人，還是兩者皆非，這本書都會讓你大笑之後，眼眶微濕。你是那個覺得自己和世界「不太合拍」的人嗎？在藤壺灣（Barnacle Bay）小鎮上，有個神祕生物正在潛伏。他從大海深處而來，只為了尋找和他一樣的同類。為了融入人類世界，「魚男孩」偷偷溜進一所小學假扮成學生。但顯而易見地，他簡直像是一條「離水之魚」，完全狀況外！當「魚男孩」發現全鎮的人都在搜捕傳說中的「藤壺灣怪獸」，而那個怪獸聽起來跟他本人簡直一模一樣時，一連串雞飛狗跳的趣事就此展開！幸好，在新朋友和班級小金魚的幫助下，終於找到了在陸地上化險為夷、不被淹沒的生存之道。From bestseller Dan Santat comes a hilarious new graphic novel series starring a creature with the head of a fish, the body of a boy, and the chance to have the best adventure ever! In the town of Barnacle Bay, a creature lurks. He's come from the ocean, in search of others like him. He is... A FISH BOY NAMED SASHIMI! To fit in with humans, Sashimi sneaks into an elementary school and pretends to be a student. But he's clearly a fish out of water! When Sashimi finds out the whole town is on the hunt for the Beast of Barnacle Bay--a creature who sounds a lot like Sashimi--hijinks ensue! Fortunately, with the help of a new friend and the class gol

The sixth magical book in the sparkling unicorn-adventure series. It's the day of the Magical Unicorn Show and Claudia is excited to watch Chai and the other unicorns perform. But - oh no! - she and her friends have missed the flying bus! How will they ever get there in time? Find out in this whizzy airborne adventure, filled with unicorn acrobatics, sparkling skies, and zooming skates.

全球發燒烘焙經典！翻譯六國語言，《紐約時報》、《華盛頓郵報》都推薦的暢銷飲食專書，中文版隆重上市！★ 2025「詹姆斯‧比爾德書籍獎─烘焙與甜點類」（James Beard Foundation Book Awards）★ 2024《星期日泰晤士報》年度飲食書（The Times and Sunday Times Food Book of the Year）★ 2024「茱莉亞‧柴爾德首作獎」（IACP Julia Child First Book Award）★ 2024「英國食物作家協會年度首作獎 」（Guild of Food Writers First Book Award）★ 2024「安德烈‧西蒙飲食書獎」（André Simon Food & Drink Book Award）這本由名廚作家妮可拉．蘭姆以「烘焙」為根柢，所撰寫的「食材X技術X配方」百科，不僅一出版就榮登英國Waterstones、WHSmith 等大型書店暢銷榜，更拿下美國Amazon烘焙甜點類暢銷第1名！英國國寶級大廚奈傑‧史萊特（Nigel Slater）也讚譽：「每一頁，都是一堂烘焙大師課！」堂本麵包店創辦人陳撫洸 專文推薦SEASON Cuisine Pâtissiartism主廚洪守誠WUnique pâtisserie吳一無二法式甜點主廚吳宗剛Quelques Pâtisseries某某法式甜點主廚賴卉雋LaiBonheur Bonne Heure Pâtisserie創辦人Claire L.── 一致強推！奶油如何化作酥脆的可頌？蛋白如何變成輕盈柔軟的蛋糕？為何僅僅兩度的差異，就可能讓卡士達從滑順變成結塊？……妮可拉．蘭姆憑藉多年專業廚房的實戰經驗與對烘焙的熱情，將那些烘焙人困惑、不解，甚至只能憑直覺完成的麵包與甜點製作過程，整理並轉化為一套邏輯化、系統化的烘焙知識，寫成這本深入淺出的作品。她將帶領你探索烘焙魔法背後的科學原理，一步步理解每一個步驟的「為什麼」，並幫助你培養屬於自己的「烘焙第六感」，真正消除對烘焙失敗的恐懼。書中不僅完整解構烘焙理論──從關鍵成分（油脂、麵粉、蛋、糖）與核心技術原理（質地、色澤、發酵與膨脹等），並透過精美插圖與圖表，讓你清楚理解烘焙每一個環節如何運作。本書收錄超過100道可反覆練習的食譜，並依所需時間與難度分類：「一個下午即可完成」

Chicago Public Library Best Picture Books of 2021 Parents Magazine October 2021 Book of the Month A sensitive story about food insecurity. Molly and her mom don't always have enough food, so one Saturday they visit their local food pantry. Molly's happy to get food to eat until she sees her classmate Caitlin, who's embarrassed to be at the food pantry. Can Molly help Caitlin realize that everyone needs help sometimes?

九歲的Roya與家人終於在荷蘭獲得居留許可，結束長年的漂泊生活。為了慶祝新的開始，他們帶回了一隻小兔子 Mishka。在與小兔子的陪伴中，Roya逐漸理解家人從阿富汗逃離的過去與在難民中心等待的歲月。本書以溫柔的孩子視角描繪難民家庭的故事，傳遞關於家庭、記憶與重新開始的希望。Winner of the National Book Award for Children's Literature in the Netherlands!NOW IN PAPERBACK! Best of the Year: Publishers Weekly - NYPL - Booklist Winner of the national book award for children's literature in the Netherlands -- a sweet and tender story of a girl refugee finding a new home! Roya, her three brothers, and their parents have a new family member -- Mishka, a bunny rabbit. He soon becomes a beloved part of their new home and gradually, the rabbit -- and also Roya -- get to hear the story of the family's journey from Afghanistan to the Netherlands. Told from different perspectives every time: big Bashir, gentle Hamayun, tough Navid, and sometimes Mom and Dad. Mishka and Roya listen. Anoush Elman and Edward van de Vendel became friends upon Elman's arrival in the Netherlands, and fifteen years later, they decided to write a story for yo

Power up with this full-color leveled reader based on The Super Mario Galaxy Movie—in theaters April 1, 2026!Mario takes off on an out-of-this-world adventure with Luigi, Princess Peach, and all their friends in an all-new movie. Children and Mario fans of all ages will love this full-color level reader based on The Super Mario Galaxy Movie—in theaters April 1, 2026!

The New York Times bestselling and Newbery-Honor winning classic, Princess Academy, by Shannon Hale, is reimagined as a graphic novel with stunning art from illustrator Victoria Ying. Miri lives high atop Mount Eskel where, for generations, her ancestors have lived a simple life, working in the quarry. But everything changes when word arrives that the prince of the kingdom will choose his princess from among the village girls. A makeshift academy is set up on the mountain and every eligible girl must attend and learn how to become a proper princess. Soon Miri finds herself confronted with a harsh academy mistress, bitter competition among the girls, and her own conflicting desires. Being chosen could give her everything she ever wanted, but does Miri really want to leave her home and family behind for a royal life?

Don't miss out on the stunning DELUXE LIMITED EDITION while supplies last. This breathtaking collectible is only available on a limited first print run in the U.S. and Canada only, a must-have for any book lover. Perfect for fans of The Hunger Games, Wilder Girls, and The Grace Year, The Verdant Cage is a gripping dystopian thriller about rebellion, survival, and the terrifying cost of uncovering the truth.The Wall was built to keep them safe. Or so they thought.For as long as seventeen-year-old apothecary Rose Allgood can remember, the towering stone Wall surrounding Noah’s Valley has protected her people. No one leaves. No one fights. And no one questions why.But their paradise has been hiding its thorns. When Rose’s mother becomes the Valley’s first murder victim and her twin brother is swiftly condemned, she alone is searching for the real killer. Determined to find the truth, she follows a trail of hidden messages, forbidden knowledge, and whispers of a past no one dares to rememb

Soccer Kicks is a hilarious collection of comic strip soccer jokes, filled with over 60 laugh-out-loud silly scenarios! Emiliano Migliardo's outrageously funny full-color comics are perfect for avid soccer fans andreluctant readers, as the jokes are mostly wordless. This awesome compilation of one-page comics is a winning combination of silly yet clever gags and pranks, filled with the joy--and frustration!--of soccer! Full of soccer japes about mischievous tactics, doing whatever it takes to get the ball in the back of the net, and even the perils of being nut-megged, this is the perfect gift for any young soccer fan. These short, sporty jokes will be the talk of the playground... or soccer field!

Now here’s a book for young Super Mario™ fans! Parents and their children will love this sturdy board book that will allow them to interact with their favorite hero—Mario!Young children and Nintendo fans of all ages will love this sturdy board book featuring their favorite hero, Mario! This interactive book, based on the iconic character from the Super Mario Bros. game series, includes tabs to pull, flaps to lift, and more. Each page offers so much fun that Mario’s hat will come off his head and his eyes will spin!TheHello, Mario!board book is part of the new My Mario™ series , the latest by Nintendo to bring smiles to people’s faces everywhere. Designed to inspire joy and imaginative play. My Mario offers fun ways for young children, parents, and caregivers to explore, imagine, and play side-by-side with characters from the Mushroom Kingdom.

Mirabelle 和家人到海邊度假，但大家規定整個假期都不能使用魔法。對調皮的 Mirabelle 來說，這幾乎是不可能的事。她忍不住偷偷施了一點魔法，想創造一個神奇的小生物，卻意外變出一群可愛又麻煩的小龍寶寶。於是，一場充滿混亂與笑聲的魔法假期冒險就此展開。Mirabelle and her family are on holiday, staying in a lovely cottage by the sea. There's just one problem-they're not meant to be using magic.Can Mirabelle manage a whole week without any magical mischief? Of course not! But perhaps she can use a teeny bit of magic to create a magical creature? Just for one night . . .Half fairy, half witch, totally naughty!Mirabelle and her family are on holiday, staying in a lovely cottage by the sea. There's just one problem-they're not meant to be using magic.Can Mirabelle manage a whole week without any magical mischief? Of course not! But perhaps she can use a teeny bit of magic to create a magical creature? Just for one night . . .From the Mirabelle series:• Mirabelle Gets Up to Mischief (ISBN: 9780192776495)• Mirabelle Breaks the Rules (ISBN: 9780192777546)• Mirabelle Has a Bad Day (ISBN: 9780192777553)• Mirabelle I

An exploration of the amazing science of sound and space – packed with incredible facts and stunning illustrations.Did you know....That sound travels faster underwater?Or that crickets hear with their knees?Or that astronauts have played musical instruments in space?Join Dr Sheila Kanani on a fascinating exploration of the world of sound and space science! You'll start with the sound technology we use every day, then explore the natural world including animal noises, thunder and earthquakes, before jetting off into space to discover what sound might be like on other planets. And yes, you'll even find out whether it’s possible to get music on the moon!You'll discover mind-blowing facts about sound and space – for example:Did you know you can getmarsquakes as well as earthquakes?Or that the president of the United States once made a phone call to the moon?Or that astronaut Chris Hadfield filmed a viral music video in space?With stunning full-colour illustrations by Liz Kay that bring the

※請確定您所選購之期刊正確無誤，本期為2026/04/01　NO.485※※因雜誌到貨日期不一，請於下單時在備註欄填上您欲購買之期號(過期雜誌恕不接受訂購)※※本期號上架時間至2026/05/01※會計研究月刊2026年4月第485期71快經濟時代企業韌性競爭力封面故事 Cover Story72【治理韌性】快經濟時代的決策與價值創造劉順仁78【制度韌性】從美國關稅到臺灣CFC提升財務稅務遵循韌性的關鍵策略鮑敦川、李益甄、 張雅綉84【科技韌性】臺灣AI基本法的突破與困境賴文智、王文君趨勢展望 What’s New38【國際政經】關稅違憲只是序幕美國史上最大退稅訴訟戰開打 王偉鴻特別報導Special Report44讓永續揭露成為企業新競爭力編輯部特別企畫Special Report48【所得稅申報】2026所得稅申報新制與常見地雷報你知王瑞鴻、張瑞峰56【虛擬資產監理】解析2026全球加密貨幣法規報告企業加速布局虛擬資產競爭力吳尚燉、李裕勳62【虛擬資產申報】全球稅務透明新時代 OECD加密資產申報框架（CARF）上路高旭宏租稅與法律 Tax and Law90【人生法理情】男女婚前合買房產，親密愛人也要明算帳？陳佑寰策略管理 Strategic Management94【永續資訊】如何結構化永續數據應用？廖唐毅新聞瞭望臺 News Outlook22會計圈動態 22永續揭露法制化 走進董事責任核心24財經新聞掃描編輯部28國際租稅要聞張維欣、謝雨函、廖月波、吳佩寧33XBRL新訊報導會計研究發展基金會XBRL委員會會計準則 Accounting Standards34IFRS新訊報導會計研究發展基金會研究處專欄 Columns12【發行人的話】從「永續財務化」深植企業韌性競爭力王怡心16【財經風向球】臺美對等關稅協定對產業影響李沃牆11【編輯室報告】從因應變動到創造優勢鄭惠之

※請確定您所選購之期刊正確無誤，本期為2026年04月號　NO.355※ ※因雜誌到貨日期不一，請於下單時在備註欄填上您欲購買之期號(過期雜誌恕不接受訂購)※ ※本期號上架時間至2026/04/28※Fashion 在真實和虛擬間 A State of Coexistence 當影像不再只是被觀看,而開始被生成,我們所處的時代,或許早已悄然改變。韓國攝影師Cho Gi-Seok為Vogue Taiwan 30周年打造的影像敘事,講述了人類與機器人和諧共處的封面故事。 photographer Cho Gi-Seok, stylist Chen Yu, editor and text Nicole Lee 從替蔡依林拍攝專輯概念照,到為Jennie、XG等大勢偶像拍攝MV影像。Cho Gi-Seok無疑是這個 時代指標性的創作者,從美術設計、服裝品牌主理人、攝影師、藝術指導、到導演,多重宇宙在 他的軌道裡並行著。Cho Gi-Seok建立了個人風格鮮明的影像語彙,近年逐漸成為時尚與藝術交 界最受矚目的創作者之一。他的作品經常游走於現實與虛構之間,以詩意且強悍的美學語言,建 構出帶有辨識度的當代圖像。 這一次為Vogue Taiwan拍攝封面,他選擇將鏡頭對準一個我們當下難以迴避的主題:AI與機器 人。與其說這是一個關於未來的命題,不如說是對現在的一次審視與重新觀看,一則探討我們與 科技之間複雜關係的時尚故事。 當Cho Gi-Seok談起這次封面的起點,他回到最基礎的提問:在影像中,什麼才是真實?在這個 AI影像快速生成的時代裡,變得比以往更加模糊。當我們滑過螢幕,看到一張臉、一段影像,很 難確定它究竟來自現實,還是被建構出來的視覺。真實與虛構的邊界,不再清晰。 但對他而言,這種混淆本身並不是危機,而是一種狀態。「我覺得,這其實就是我們現在這個時 代的樣子。」而我們也獨家與Cho Gi-Seok展開關於這個封面故事的對話,讓他的創作理念在影 像中更爲完整。 可以分享這次封面的概念嗎?為什麼會以人類、AI和機器人為核心? 一開始是從「什麼才是真實?」這個問題出發。隨著近年來AI生成的影像與影片越來越多,我開 始思考:我們其實已經很難清楚分辨什麼是現實、什麼是虛擬。但到最後我覺得,這本身就是我 們這個時代的樣貌,也是我們正在接受的一種現實。 我自己也是如此,我認為現在的人

◎A vivid account of how Blue, an adorable T-Rex, transcends species boundaries to fulfill his dream of becoming an investment banker.◎To blend into the financial world, Blue strives to adapt to its customs, offering humorous insights into workplace culture.◎Following a promotion, Blue begins to question the cycle of tedious meetings and late-night overtime, sparking a profound reflection on the true meaning of his dreams.This absurd tale follows a T-Rex’s journey from the jungle to the boardroom, creating a sharp contrast between primal nature and the stresses of contemporary finance. With a witty yet somber tone, it portrays the realities of corporate life—midnight oil, infinite meetings, and the drive for shareholder value—capturing the hollow exhaustion of making it to the top. More than just a parable, it is a meditation on the disillusionment that follows success, prompting readers to reconsider the price of ambition and what it means to truly live.◎代理經銷：白象文化更多精彩內容請見http://www.pre

Jim Panzee因為好友Porcupine小刺蝟要舉辦派對感到有點緊張，特別是因為會有跳舞活動，讓他一點也提不起興趣。當他告訴朋友們他不會跳舞時，大家努力教他各種酷炫舞步，希望可以打消他因為不會跳舞而不想來參加派對的想法。派對當天，朋友們紛紛把Jim帶到舞池中，讓他被旋轉、被搖擺，直到Jim最後終於受不了，說出了自己真實的感受.....Grumpy Monkey延續了系列的特色，以詼諧生動的方式，教導孩子們當感到不舒服時，不必勉強自己隨波逐流，勇敢表達需求不僅能幫助自己，也能讓其他人勇於表達，或許還可能會發現彼此有相同的需求。這是一本鼓勵自我接納與同理心的優質繪本，非常適合學齡前及初學閱讀的孩子。Everyone's favorite New York Times bestselling Grumpy Monkey is back in this hilarious sequel about managing social anxiety and listening to your needs!Have you ever been a little anxious about going to a party? Jim Panzee feels that. Porcupine is having a big party, and according to Jim's best friend Norman, there will be--gulp--dancing. Jim can DEFINITELY not dance. When he tells his friends, they all try to teach him cool moves--surely that's the only reason Jim isn't excited about this party!Now, their job complete, the other animals sweep Jim along, all the way to the dance floor. Jim is dipped, swayed, and twirled until he can't take it anymore--he just doesn't like to dance! When

REESE'S BOOK CLUB PICK"This story left me thinking about the ways we overcome setbacks and redefine what truly matters." - Reese Witherspoon (Reese's Book Club December '24 Pick)A once-famous ballerina faces a final choice--to return to the world of Russian dance that nearly broke her, or to walk away forever--in this incandescent novel of redemption and loveOn a White Night in 2019, prima ballerina Natalia Leonova returns to St. Petersburg two years after a devastating accident that stalled her career. Once the most celebrated dancer of her generation, she now turns to pills and alcohol to numb the pain of her past.She is unmoored in her old city as the ghosts of her former life begin to resurface: her loving but difficult mother, her absentee father, and the two gifted dancers who led to her downfall.One of those dancers, Alexander, is the love of her life, who transformed both Natalia and her art. The other is Dmitri, a dark and treacherous genius. When the latter offers her a chanc

★ 如果莎士比亞變成小偵探？爆笑歷史冒險登場！★ 《Loki》＋《Horrible Histories》風格的瘋狂歷史喜劇★ 滿滿插圖、節奏飛快，專為喜歡幽默歷史故事的讀者打造★ 臭腳指甲、失蹤聖誕派與王室祕密——史上最荒謬的偵探任務！《The Will Shakespeare Mysteries》是一部充滿笑料的歷史冒險小說，讓年輕的莎士比亞化身小偵探，在伊麗莎白時代的英格蘭解開各種荒謬案件。從國王失蹤的臭腳指甲到混亂的家庭事件，故事節奏快速、插圖豐富，融合歷史與幽默，是喜歡《Horrible Histories》與搞笑偵探故事讀者的最佳選擇。Loki meets Horrible Histories in Stratford-upon-Avon starring history’s favourite genius, a young Will Shakespeare.My name is Will Shakespeare and I SHOULD be . . .Cleaning out the enormous pile of POO in our privyCollecting the CHRISTMAS PIE from the butcher'sBut I'm REALLY ...Solving the MYSTERY of Henry VIII's stolen STINKY toenail clippingsTrying to get Ronaldo and Judy back together, because Ronaldo keeps crying like a babyHiding from my parents because of the poo (see above) and I may have lost the pie.I'm in a turnip-load of TROUBLE ...‘I love this book’ Louie Stowell, author of Loki'Fizzes with mischief and wit!’ Clare Harlow, Author of the Tidemagic seriesHilariously illustrated throughout by debut talent,

「隨順斷食，自然善終」，畢醫師全新增訂當親耳聽見母親說：「如果我不值得活了，你要幫助我解脫。」該如何抉擇？「死亡是生命的一部分，思考死亡就是思考生命。」面對「送母遠行」的生死之約，最後一段旅程該如何陪伴；當生命僅餘痛苦，人們是否有自主善終的權利！美國加州於一九七六年首先正式立法，名稱為《自然死法案》（Natural Death Act），很快的各州跟進，如今美國各州都有獨立法案，其內容隨時代演變而更新。在人類都是自然死亡的時代，並不需要自然死法案，是因為無效醫療氾濫，讓人們失去自然死亡的機會，才需要立法保障。類似的人權法案，在歐美各國都陸續成立，一方面是保障病人不要被無效醫療剝奪其自然死亡的機會，同時也是讓執行的醫師有免責權。中村醫師在《大往生》一書中以科學和理性的角度描寫了自然死亡的無痛與安詳，海倫．聶爾玲（Helen Nearing）在《美好人生的摯愛與告別》（Loving and Leaving the Good Life）中以智性和感性的筆觸描繪禁食而亡的平靜與自然。我在閱讀他們的作品中，體驗到死亡是生命的一部分，不再是令人恐懼、悲傷的，甚至可以欣然的去迎接，因為那是一個奔向自由的過程。對所有家人而言，母親在她人生的最後一哩路，幫我們上了一堂寶貴的生死學課程。讓我們見證死亡是人生的一部分，死亡可以是安詳平和的，對死亡不再有未知的恐懼，懂得珍惜、善用活著的時光，不要有遺憾，勇敢面對死亡。 ——畢柳鶯●感動推薦江盛（婦產科醫師，安樂死立法推動者）李崇建（作家，資深生命教育工作者）周志建（資深心理師，故事療癒作家）常佑康（台北慈濟醫院預立醫療照護諮商門診醫師）畢恆達（臺灣大學建築與城鄉研究所退休教授）賴其萬（和信醫院醫學教育講座教授）譚敦慈（臨床毒物科護理師）蘇絢慧（諮商心理師）（依姓氏筆劃排序）●關於本書藉著我的筆，母親繼續精采的活著。母親擅長瑜珈，在家積極復健，於八十三歲時惡化到日常生活完全無法自理、不會翻身、進食容易嗆咳的地步。因為生命失去了意義，每日要忍受各種痛苦與不便，病情只會更急遽惡化，選擇斷食自主善終。經過三星期的漸進式斷食後，在家人的陪伴中安詳往生。我帶著忐忑的心情陪伴、照護……——畢柳鶯行醫超過四十年的畢柳鶯醫師，親耳聽母親說：當我不值得活了，你要幫助我解脫。母親家族有小腦萎縮症病史，這是一種小腦退化的遺傳性疾病，目前尚無有效治療藥物。二○二○年

10隻小貓調皮搗蛋四處躲貓貓⊙⊙睜大眼睛找一找，小貓躲在哪裡呢？⊙⊙★專業錄製中、英文版繪本故事，掃描QR Code聆聽，雙語情境沉浸式學習。★互動式親子共讀繪本，一起推進情節的同時，開啟雙向對話，增進孩子語言發展。★幼兒教育專家深入導讀，搭配遊戲頁面延伸學習，親子邊玩邊學，樂趣滿滿。 太陽出來了，又是新的一天。 10隻小貓出去玩。 The sun is up, it’s a brand-new day. Ten little kittens want to play. 閉眼睛，別偷看。 一起來玩躲貓貓！ So close your eyes, you mustn’t peek. Let’s play a game of hide-and-seek! 10隻小貓蹦蹦跳， 看他們撲躍又亂跑。 Ten little kittens leap and bound, watch them jump and run around. 在桌子上，在椅子上…… 是誰在空中盪呀盪？ On the table, on the chair … Which one’s swinging through the air? 找到你了，小貓！ I see you, kitten! 跟著可愛的小貓出門玩耍，公園、超市、廚房、果園，連安靜的圖書館也有他們的身影，處處都留下了搗蛋的痕跡。一邊讀故事，一邊依照提示找出小貓吧！再請你數一數，玩累了回到家，鑽進被窩打呼嚕的小貓，是不是有十隻呢？一隻一隻輕聲道晚安，祝他們有個好夢吧！ 親子共讀時，家長可以和孩子一起記憶每隻小貓的名字，仔細找一找小貓在哪裡；或是請孩子觀察畫面，說說看小貓在做什麼？自己的個性最像哪隻小貓？藉由問答互動，增添學習語言與表達的契機；還能掃描書中的QR Code，播放中英雙語故事音檔，親子跟著故事節奏，用手指出每一跨頁特別提到的小貓，大聲說出：「I see you, kitten!」看誰觀察力最好，最快找到。 書末特別邀請幼兒教育專家邱瓊慧教授撰寫專業導讀，提供家長更多利用繪本與孩子互動的妙方，以及附QR Code音檔的遊戲頁面，除了讓孩子練習點數1～10的數量，找到指定的東西或動物在哪一頁，也學會更多物品的雙語說法。

※請確定您所選購之期刊正確無誤，本期為2026年04月號 No.307※※因雜誌到貨日期不一，請於下單時在備註欄填上您欲購買之期號(過期雜誌恕不接受訂購)※※本期號上架時間至2026/04/25※※AI數位學習版 內含：雜誌+AI會話小助教+電腦互動學習軟體下載序號+課文朗讀MP3&點讀筆音檔+行動單字學習網※※僅適用MS Windows作業系統※成功徒手攀登台北101 CNN專訪霍諾德政治Toning Down the Tariffs美台達成互惠貿易協議Trade Agreement Reached Between Taiwan and the US經過多時的協商談判，美國與台灣終於達成貿易協定，重點包含美對台對等關稅調降至15%、台灣企業對美直接投資2,500 億美元，及台灣政府提供企業2,500億美元的信用擔保等。本則報導分析這項協議對雙方有何重大意義。體育Scaling 101攀岩傳奇霍諾德 成功徒手攀登台北101Free Climber Alex Honnold Defies Gravity at One of the World’s Tallest Buildings美國自由獨攀好手艾力克斯．霍諾德透過Netflix 直播，在沒有任何安全防護的情況下徒手登上台北101大樓頂端。CNN記者和霍諾德聊聊這項挑戰從構想到實現，歷時十多年的歷程。科技The Energy Hog聰明用AI 減少資源浪費Tips and Tricks for Reducing the Environmental Footprint of AI越來越多人把ChatGPT當成萬事通，大小問題都問它，卻忽略了AI運算的能源消耗可能是一般網頁搜尋的千百倍。專家提醒，跟AI的互動盡量直截了當，並為特定任務使用特定工具，才是更永續的使用方式。商業A Land of Opportunity亞洲全面崛起 投資商機無限The Future Investment Initiative Sees the Future in Asia由沙烏地阿拉伯主導的未來投資倡議研究所日前在東京舉行高峰會，聚焦於亞洲投資機會。亞洲在機器人技術、創意產業、汽車市場、人工智慧等領域快速成長，儼然成為全球經濟不可忽視的重要勢力。科學Navigating the Brain從倫敦計程車司機的大腦看阿茲海默症How a

★ 超人氣倫敦主題聲音書，全新升級可充電版本★ 一按就響！10種真實倫敦聲音，沉浸式探索城市★ 大開本×鮮豔插圖，啟發幼兒觀察與互動★ 邊找邊玩！每頁都有神祕「皇冠小偷」等你發現準備出發，來一趟熱鬧的倫敦之旅！本書收錄十種真實倫敦聲音，孩子只需按下按鈕，就能聽見雙層巴士、地鐵廣播與大笨鐘鐘聲，彷彿親臨城市現場。搭配色彩鮮明的插圖，呈現自然史博物館、動物園與白金漢宮等場景，讓孩子在探索中觀察與學習。書中還藏有皇冠小偷等互動元素，增添趣味，是一本結合聲音、遊戲與認知的優質啟蒙書。Explore London in this fun rechargeable sound book, with ten press the page noises and bright busy scenes.The London Noisy Book is packed full of sounds, including a genuine Big Ben chime and ''mind the gap'' recording. Beautifully illustrated by Marion Billet, with lots to spot and talk about, young children will love playing the noises, as they discover the sights of hustling, bustling London town.Watch out for beeping double-decker buses, find out who''s roaring at the Natural History Museum, listen to the monkeys chitter chatter at London Zoo . . . then finish off the day with a trip to Buckingham Palace. And look out for the naughty crown jewel thief on every page!The perfect gift for little tourists and London fans!Part of Marion Billet''s best

The multimillion-copy Paint by Sticker series meets stunning architecture from around the world. Paint by Sticker: Architecture contains everything you need to create 12 totally unique polygon paintings of famous buildings and structures--simply find a sticker (for example, A1), place the sticker in the spot labeled A1 on the corresponding sticker map, and watch your art come to life, sticker by colorful sticker. Create the signature curves of the Sydney Opera House; the impressive spindle-shaped towers of Barcelona's La Sagrada Fam璱ia; the iconic blocklike facade of Habitat 67 in Canada; and more. Plus the card-stock pages are perforated, so every finished piece can be easily removed for gifting or display.

Shortlisted for Illustrator of the Year - British Book Awards 2025From the internationally best-selling author and illustrator, Mariajo Ilustrajo, comes an interactive page-turner of a picture book. Providing a playful, surprising twist on the classic "unexpected guest" premise, the narrative here is flipped, making humans the unexpected guests in a tale told by mice! The mice living happily under the floorboards of a house find their peace is disturbed by some unexpected guests . . . humans! The mice are curious about their guests and set out to investigate. They find weird and wonderful human objects and lots of food, so they decide their guests might not be so bad after all - until our intrepid mouse narrator finds himself caught in a jar! His friends try to save him but get caught too, and they fear the worst, but they're set free from the jar . . . and into a cardboard Mouse Land. The humans aren't so bad after all! But, for the final twist, the mice discover there is one last gue