Questões de Inglês

Assunto Geral

Banca ESAF

Receita Federal - Auditor Fiscal - Prova 1

Ano de 2014

We"ve been keeping our veterinarian in business lately. First Sammy, our nine-year-old golden retriever, needed surgery. (She"s fine now.) Then Inky, our curious cat, burned his paw. (He"ll be fine, too.) At our last visit, as we were writing our fourth (or was it the fifth?) consecutive check to the veterinary hospital, there was much joking about how vet bills should be tax-deductible. After all, pets are dependents, too, right? (Guffaws all around.)
Now, halfway through tax-filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim. From routine pet expenses to the costs of adopting a pet to, yes, pets as "dependents," tax accountants have heard it all this year, according to the Minnesota Society of Certified Public Accountants, which surveys its members annually about the most outlandish tax deductions proposed by clients. Most of these doggy deductions don"t hunt, but, believe it or not, some do. Could there be a spot for Sammy and Inky on our 1040?
Scott Kadrlik, a certified public accountant in Eden Prairie, Minn., who moonlights as a stand-up comedian (really!), gave me a dog"s-eye view of the tax code: "In most cases our family pets are just family pets," he says. They cannot be claimed as dependents, and you cannot deduct the cost of their food, medical care or other expenses. One exception is service dogs. If you require a Seeing Eye dog, for example, your canine"s costs are deductible as a medical expense. Occasionally, man"s best friend also is man"s best business deduction. The Doberman that guards the junk yard can be deductible as a business expense of the junk-yard owner, says Mr. Kadrlik. Ditto the convenience-store cat that keeps the rats at bay.
For most of us, though, our pets are hobbies at most. Something"s a hobby if, among other things, it hasn"t turned a profit in at least three of the past five years (or two of the past seven years in the case of horse training, breeding or racing). In that case, you can"t deduct losses-only expenses to the extent of income in the same year. So if your beloved Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet bills (or dog food or doggy attire).


(Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March 2014 - slightly adapted)

Among the domesticated animals considered eligible for tax deductions are

a) family pets.
b) guide dogs.
c) Doberman dogs.
d) horses in general.
e) house cats.

A resposta correta é:

Assunto Geral

Banca ESAF

Receita Federal - Auditor Fiscal - Prova 1

Ano de 2014

Customs enforcement is concerned with the protection of society and fighting trans-national organized crime based on the principles of risk management. In discharging this mandate, Customs compliance and enforcement services are involved in a wide range of activities relating to information and intelligence exchange, combating commercial fraud, counterfeiting, the smuggling of highly taxed goods (especially cigarettes and alcohol), drug trafficking, stolen motor vehicles, money laundering, electronic crime, smuggling of arms, nuclear materials, toxic waste and weapons of mass destruction. Enforcement activities also aim to protect intellectual and cultural property and endangered plants and animal species.
In order to assist its Members improve the effectiveness of their enforcement efforts and achieve a balance between control and facilitation, the World Customs Organisation has developed a comprehensive technical assistance and training programmes. In addition, it has established Regional Intelligence Liaison Offices (RILOs) that are supported by a global database, the Customs Enforcement Network (CEN), to facilitate the exchange and use of information.
The WCO has also developed instruments for international co-operation in the form of the revised Model Bilateral Agreement (MBA); the Nairobi Convention, which provides for mutual administrative assistance in the prevention, investigation and repression of Customs offences; and the Johannesburg Convention, which provides for mutual administrative assistance in Customs matters. The WCO’s Customs Control and Enforcement programme therefore aims to promote effective enforcement practices and encourage co-operation among its Members and with its various competent partners and stakeholders.


(Source: http://www.wcoomd.org/en/topics/enforcement-and-compliance/ overview.aspx, retrieved on 12 March 2014.)

In accordance with the passage, ‘customs enforcement’ can best be defined as the prevention of criminal activities

a) requiring coordination between enforcement agencies of neighboring countries.
b) of a strictly commercial nature, taking place on border areas.
c) restricted to trans-national intellectual and cultural property infringement .
d) that can pose financial or physical harm to societies and affect at least two countries.
e) that can put societies and the environment at risk in the broadest sense.

A resposta correta é:

Assunto Geral

Banca ESAF

Receita Federal - Auditor Fiscal - Prova 1

Ano de 2014

Customs enforcement is concerned with the protection of society and fighting trans-national organized crime based on the principles of risk management. In discharging this mandate, Customs compliance and enforcement services are involved in a wide range of activities relating to information and intelligence exchange, combating commercial fraud, counterfeiting, the smuggling of highly taxed goods (especially cigarettes and alcohol), drug trafficking, stolen motor vehicles, money laundering, electronic crime, smuggling of arms, nuclear materials, toxic waste and weapons of mass destruction. Enforcement activities also aim to protect intellectual and cultural property and endangered plants and animal species.
In order to assist its Members improve the effectiveness of their enforcement efforts and achieve a balance between control and facilitation, the World Customs Organisation has developed a comprehensive technical assistance and training programmes. In addition, it has established Regional Intelligence Liaison Offices (RILOs) that are supported by a global database, the Customs Enforcement Network (CEN), to facilitate the exchange and use of information.
The WCO has also developed instruments for international co-operation in the form of the revised Model Bilateral Agreement (MBA); the Nairobi Convention, which provides for mutual administrative assistance in the prevention, investigation and repression of Customs offences; and the Johannesburg Convention, which provides for mutual administrative assistance in Customs matters. The WCO’s Customs Control and Enforcement programme therefore aims to promote effective enforcement practices and encourage co-operation among its Members and with its various competent partners and stakeholders.


(Source: http://www.wcoomd.org/en/topics/enforcement-and-compliance/ overview.aspx, retrieved on 12 March 2014.)

The text explains that the mandate of the World Customs Organisation comprises both

a) enforcement and repression activities.
b) co-operation and training efforts.
c) crime investigation and prevention.
d) direct control and facilitation initiatives.
e) partners and stakeholders.

A resposta correta é:

Assunto Geral

Banca CESPE

TELEBRAS - Especialista em Gestão de Telecomunicações - Advog

Ano de 2013

The nature of television programming in the current
era is one of hybridity. Comedy programs take the appearance
of news programs, and news programs are increasingly
adopting techniques from comedy programs. The televised
interview, in particular, is by nature a hybrid format, often
mixing the formality of traditional journalism with the
informality of a talk show. In the second quarter of 2011,
viewership of Comedy Central’s The Daily Show trumped
other late-night programs in key demographics, with well over
two million viewers per episode. At the same time, news and
opinion programs like Hannity on Fox can draw an average of
2.5 million viewers. But the format and style — not to mention
the content — of these shows and their interview segments can
vary drastically from one episode to the next, depending on
whether they are structured more traditionally or not.
In theory, the televised journalistic interview —
especially with a candidate for high office — represents that
idealistic version of Habermas’ public sphere. In this vision,
the candidate is asked about his or her policy stances, and is
then forced by the interviewer to defend those positions in the
face of opposition. But in reality, these interviews take the form
of rule-governed speech situations that rely on specified rituals.
Deluca and Peeples argue that televised political discourse —
as seen in political interviews — does not reflect rational
debate, but rather, emphasizes image, emotion, and style. Baym
suggests, however, that there is a space in between the ideal of
the public sphere and the image-centered focus of the televised
interview. His textual analyses of interviews on programs like
The Daily Show reveal that these interviews reflect a traditional
perspective on the journalistic interview combined with a more
conversational, celebrity-type chat — a “hybrid mode of
publicity and political discourse”.

International Journal of Communication, 7 (2013),

p. 471. Internet: (adapted).



Judge the following items according to the text above.

The verb to trump in "trumped other late-night programs" (L.8-9) is synonymous with to outdo or to surpass.

A resposta correta é:

Assunto Geral

Banca CESPE

MPU - Analista do MPU - Suporte e Infraestrutura

Ano de 2013

The concept of responsible research and innovation
(RRI) is gaining currency in different disciplines. It represents
an attempt to provide an answer to the multitude of ethical,
moral, legal and other problems arising from the use of
technology research and innovation.

There have been attempts to proactively address the
normative side of technical developments. The probably most
notable example of this, at least in Europe, is the attempt to
establish mechanisms of RRI in nanotechnology, as represented
by the European Commission’s (2008) code of conduct for
nanotechnology. Further examples come from the fields of
synthetic biology.
What these activities have in common is that they
represent attempts to deal with the uncertain, global and
fragmented nature of research and innovation. They
incorporate aspects of technology foresight with an awareness
of the necessity to engage in broader social discussions.

Internet: (adapted).


Based on the text, it is correct to affirm that

establishing a code of conduct for the use of nanotechnology is more important than regulating research in the fields of synthetic biology.

A resposta correta é:

Assunto Geral

Banca CESPE

FUNASA - Atividades Técnicas de Complexidade Intelectual -

Ano de 2013

The difficulty for health policy makers the world over
is this: it is simply not possible to promote healthier lifestyles
through presidential decree or through being overprotective
towards people and the way they choose to live. Recent history
has proved that one-size-fits-all solutions are no good when
public health challenges vary from one area of the country to
the next. But we cannot sit back while, in spite of all this, so
many people are suffering such severe lifestyle-driven ill health
and such acute health inequalities.

Internet: (adapted).


In the text above,

the author suggests that some public health policies that have already been used did not work.

A resposta correta é:

Assunto Geral

Banca CESPE

FUNASA - Atividades Técnicas de Complexidade Intelectual -

Ano de 2013

The difficulty for health policy makers the world over
is this: it is simply not possible to promote healthier lifestyles
through presidential decree or through being overprotective
towards people and the way they choose to live. Recent history
has proved that one-size-fits-all solutions are no good when
public health challenges vary from one area of the country to
the next. But we cannot sit back while, in spite of all this, so
many people are suffering such severe lifestyle-driven ill health
and such acute health inequalities.

Internet: (adapted).


In the text above,

the expression "the world over" (L.1) is synonymous with in some parts of the world.

A resposta correta é:

Assunto Geral

Banca CESPE

FUNASA - Atividades Técnicas de Complexidade Intelectual -

Ano de 2013

The difficulty for health policy makers the world over
is this: it is simply not possible to promote healthier lifestyles
through presidential decree or through being overprotective
towards people and the way they choose to live. Recent history
has proved that one-size-fits-all solutions are no good when
public health challenges vary from one area of the country to
the next. But we cannot sit back while, in spite of all this, so
many people are suffering such severe lifestyle-driven ill health
and such acute health inequalities.

Internet: (adapted).


In the text above,

the expression "in spite of all this" (L.7) could be replaced correctly by despite of all this.

A resposta correta é:

Assunto Geral

Banca CESPE

FUNASA - Atividades Técnicas de Complexidade Intelectual -

Ano de 2013

The difficulty for health policy makers the world over
is this: it is simply not possible to promote healthier lifestyles
through presidential decree or through being overprotective
towards people and the way they choose to live. Recent history
has proved that one-size-fits-all solutions are no good when
public health challenges vary from one area of the country to
the next. But we cannot sit back while, in spite of all this, so
many people are suffering such severe lifestyle-driven ill health
and such acute health inequalities.

Internet: (adapted).


In the text above,

the adjective "one-size-fits-all" (L.5) means long-term and drastic.

A resposta correta é:

Assunto Geral

Banca CESPE

INPI - Tecnologista em Propriedade Industrial

Ano de 2013

Intellectual Property
Industrial property legislation is part of the wider body of law known as intellectual property. Intellectual property relates to

items of information or knowledge, which can be incorporated in tangible objects at the same time in an unlimited number of copies at
different locations anywhere in the world. The property is not in those copies but in the information or knowledge reflected in them.
Intellectual property rights are also characterized by certain limitations, such as limited duration in the case of copyright and patents.
The importance of protecting intellectual property was first recognized in the Paris Convention for the Protection of Industrial

Property in 1883 and the Berne Convention for the Protection of Literary and Artistic Works in 1886. Both treaties are administered
by the World Intellectual Property Organization (WIPO).
Countries generally have laws to protect intellectual property for two main reasons. One is to give statutory expression to the

moral and economic rights of creators in their creations and to the rights of the public in accessing those creations. The second is to
promote creativity and the dissemination and application of its results, and to encourage fair trade, which would contribute to
economic and social development.
Intellectual property is usually divided into two branches, namely industrial property and copyright.
Copyright relates to artistic creations, such as poems, novels, music, paintings, and cinematographic works. The expression

copyright refers to the main act which, in respect of literary and artistic creations, may be made only by the author or with his
authorization.
The broad application of the term gindustrialh is clearly set out in the Paris Convention for the Protection of Industrial Property

(Article 1 (3)): gIndustrial property shall be understood in the broadest sense and shall apply not only to industry and commerce
proper, but likewise to agricultural and extractive industries and to all manufactured or natural products, for example, wines, grain,
tobacco leaf, fruit, cattle, minerals, mineral waters, beer, flowers, and flour.h
Industrial property takes a range of forms. These include patents to protect inventions; and industrial designs, which are

aesthetic creations determining the appearance of industrial products. Industrial property also covers trademarks, service marks,
layout-designs of integrated circuits, commercial names and designations, as well as geographical indications, and protection against
unfair competition. In some of these, the aspect of intellectual creation, although existent, is less clearly defined. What counts here is
that the object of industrial property typically consists of signs transmitting information, in particular to consumers, as regards
products and services offered on the market. Protection is directed against unauthorized use of such signs likely to mislead consumers,
and against misleading practices in general.

Understanding Industrial Property. World Intellectual Property Organization – WIPO,

p. 3-5. In: Internet: (adapted).


According to the text above, judge the following items.

The international organization WIPO is responsible for enacting legislation intended to regulate intellectual property in every country.

A resposta correta é:

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