Considere que a Energy Enterprises (EE) seja uma empresa brasileira que almeja captar recursos financeiros para ampliar sua
estrutura de produção.
Para tanto, os princípios de Finanças Corporativas sinalizam como variável chave a ser considerada o custo do capital, que pode ser
aferido a partir da(o)
As técnicas de Avaliação de Ativos (Valuation) são bastante utilizadas, por exemplo, em movimentos de fusões e aquisições de
empresas.
Em relação a tais técnicas, assinale a afirmativa correta.
Determinado gestor público, no seu primeiro ano na função, se deparou com um problema para quitar os valores dos débitos
inscritos em Restos a Pagar. Assim sendo, seguiu sua assessoria que recomendara cancelar empenhos do exercício até o montante
equivalente para realizar tal quitação.
Diante de tal opção, constata-se que
No que concerne à Teoria dos Juros Simples e Compostos, com base nas Figuras 1 e 2, analise as afirmativas a seguir.
I. Na figura 1 retrata-se a questão da equivalência em juros
simples, cujos prazos não podem ser fracionados sob pena de
alterar os resultados.
II. Na figura 2 retrata-se a questão da equivalência em juros
compostos, cujos prazos podem ser fracionados sem alterar os
resultados.
III. Na figura 1, os resultados divergentes decorrem da ausência
da propriedade da incindibilidade do prazo no regime de juros
simples.
Está correto o que se afirma em
O projeto de expansão de uma empresa de transformação
veicular, cujo perfil de Valor Presente Líquido (VPL) encontra-se
representado na figura a seguir, tem investimento inicial de
R$509.851,00.
Os fluxos de caixa são de R$30.000,00 no primeiro ano, R$40.000,00 no segundo, R$80.000,00 no terceiro, e R$90.000,00
do quarto ao décimo segundo ano.
Logo, a taxa interna de retorno do projeto é
Quando se divulga a notícia de que o Ministério X despendeu R$10 milhões com ações de publicidade de utilidade pública, avalie se
estão explícitos os seguintes elementos para classificação da despesa, segundo sua programação orçamentária:
I. Órgão.
II. Função e Valor da Despesa.
III. Valor da Despesa.
IV. Ação.
Está correto apenas o que se apresenta em
Após a pandemia, visando estimular a retomada da atividade econômica, a estratégia de conceder incentivos fiscais para
determinados setores ou atividades econômicas ganhou força. No entanto, tais medidas estão sujeitas à regulação prevista, por
exemplo, na Lei de Responsabilidade Fiscal.
Sobre esse tema, analise as afirmativas a seguir.
I. A concessão de incentivos fiscais via redução de alíquotas de
impostos implica em renúncia de receita que, por sua vez,
deverá estar acompanhada de estimativa do impacto
financeiro.
II. A fim de evitar imprecisão na estimativa de impacto citada no
item I, esta deverá ser dimensionada apenas para o exercício
em que deva iniciar a vigência da renúncia de receita.
Assinale a afirmativa correta.
Read Text I and answer the six questions that follow it:
Text I
Office Culture
Companies are clawing to bring back pre-pandemic perks and that 'family'
feeling – but employees want something more tangible.
Many employers are calling employees back into offices, trying
to restore the workplace of pre-pandemic days. Along with filling
seats, they're also looking to bring back another relic: office
culture.
Pre-2020, office culture was synonymous with the 'cool' office:
think places to lounge, stocked pantries and in-office happy hours
that went all out; or luxe retreats and team-building exercises
meant to foster the feeling of 'family'. In past years, these perks
drew many workers to the office – in some cases, entire companies
defined themselves by their office cultures.
The world of work looks and feels entirely different than just a
few years ago – yet many companies are still intent on recreating
the office cultures workers left behind as they abandoned their
desks in 2020. While these companies are making some gestures
to adapt – for instance, redesigning spaces to accommodate new
preferences and hybrid-work habits – many are still set on bringing
back what lured in workers before the pandemic.
Yet swaths of employees simply aren't interested in going
backward. Instead of trust-falls and cold brew on tap, employees
are demanding flexible work, equitable pay and a focus on
humanity in the workplace that transcends the perks they sought
years earlier.
Workers' shifting priorities are a natural consequence of the
Covid-19 pandemic, says Georgina Fraser, head of human capital
for global commercial real-estate firm CBRE. "The pandemic gave
us autonomy in a way that we haven't had previously," she says.
"It gave us the opportunity to choose how we structured our
working days."
And now that workers have experienced that level of work-life
balance, they won't settle for less. Fraser adds: "Post-pandemic,
we saw a resurgence of people being very vocal about what they
wanted and needed, not just from office culture, but from the
wider world."
Now, she says, workers aren't shy about "wanting to be seen
as a whole human – and that filters down to their physical location,
how [employers] manage them, what support they receive and
how [employers] integrate technologies between home and office
in order to support them".
One major factor in this changing attitude is that many
employees feel office culture simply isn't applicable in a remote and hybrid-first world, where the physical office can feel
superfluous. Now that the workplace doesn't serve as the culture
hub it once did, "companies have really struggled to redefine the
role of the office", says Lewis Beck, CBRE's head of workplace for
Europe. Office culture that was once meant to get employees
excited doesn't have the same pull when workplaces are only one third full.
Adapted from: https://www.bbc.com/worklife/article/20240229-office-culture-is dead w
Analyse the statements below based on Text I.
I. Before the Covid-19 pandemic, office culture was understood
as a concept requiring state-of-the-art technological skills from
workers.
II. In the past, employees loathed going to fancy resorts.
III. Post pandemic workers have priorities other than office perks.
Choose the correct answer:
Text II
A river in flux
MANAUS, BRAZIL—Jochen Schöngart darts back and forth
along an escarpment just above the Amazon River, a short water
taxi ride from downtown Manaus, Brazil. It’s still early this October
morning in 2023, but it’s already hot and his face is beaded with
sweat. “Look, there’s a piece of ceramic!” he says, nodding to a
worn shard lodged between boulders, likely a relic of an earlier
civilization. It’s not the only one.
Schöngart, a forest scientist at the National Institute of
Amazon Research (INPA), stoops and stares at the bedrock at his
feet. Well below the river’s normal level for this time of year, the
rock bears a gallery of life-size faces, perhaps carved during a
megadrought 1000 years ago. Now, they have been exposed again
by a new drought, the worst in the region’s modern history.
In the previous 4 months, only a few millimeters of rain have
fallen in this city of 2 million at the confluence of the Negro and
Amazon rivers. Normally it gets close to a half a meter during the
same period. The Amazon sank steadily beginning in June, as it
does most years during the dry season. But by mid-October, the
port’s river gauge reached the lowest level observed since the
record began in 1902. Freighters coming up from the Atlantic
Ocean—the city’s primary supply line—were blocked by shoals.
Factories furloughed workers.
Making matters worse, the drought coincided with a series of
week-long heat waves. In September and October, withering
conditions persisted across the Amazon, and temperatures here
peaked at 39°C, 6°C above normal. Desiccated jungle set ablaze by
farmers enveloped the city in choking smoke. Then, in the season’s
most freakish episode, a sandstorm blotted out the Sun.
Drought and heat are only half of the story of the changes
unfolding in the heart of the world’s largest rainforest. Schöngart
and collaborators’ research on the river here has shown that for
decades, while dry-season low water has been plummeting, rainyseason high water has been rising. The city has experienced
frequent major flooding in recent years because of heavy rains
across much of the Amazon Basin, forcing the officials to erect
temporary wooden walkways above streets of the historic
waterfront.
Schöngart and other researchers expect such changes to
intensify as global climate warms. The current drought provided a
grim preview, killing river dolphins and fish, and threatening
livelihoods for communities along the river. If the combination of
higher highs and lower lows becomes the new norm, the
ramifications could extend throughout the Amazon Basin and even
beyond, threatening the very existence of the forest—which
harbors much of the planet’s biodiversity, has a far-reaching
influence over regional and global climate, and sustains millions of
people.
“We are undergoing massive changes in the hydrological
cycle” of the Amazon Basin, Schöngart says. The question now, he
says, is whether its ecosystems and people can adapt.
Adapted from: https://www.science.org/content/article/amazon-river-may-altered-forever-climate-change
The situation described in the 5th paragraph is:
Text I
Office Culture
Companies are clawing to bring back pre-pandemic perks and that 'family'
feeling – but employees want something more tangible.
Many employers are calling employees back into offices, trying
to restore the workplace of pre-pandemic days. Along with filling
seats, they're also looking to bring back another relic: office
culture.
Pre-2020, office culture was synonymous with the 'cool' office:
think places to lounge, stocked pantries and in-office happy hours
that went all out; or luxe retreats and team-building exercises
meant to foster the feeling of 'family'. In past years, these perks
drew many workers to the office – in some cases, entire companies
defined themselves by their office cultures.
The world of work looks and feels entirely different than just a
few years ago – yet many companies are still intent on recreating
the office cultures workers left behind as they abandoned their
desks in 2020. While these companies are making some gestures
to adapt – for instance, redesigning spaces to accommodate new
preferences and hybrid-work habits – many are still set on bringing
back what lured in workers before the pandemic.
Yet swaths of employees simply aren't interested in going
backward. Instead of trust-falls and cold brew on tap, employees
are demanding flexible work, equitable pay and a focus on
humanity in the workplace that transcends the perks they sought
years earlier.
Workers' shifting priorities are a natural consequence of the
Covid-19 pandemic, says Georgina Fraser, head of human capital
for global commercial real-estate firm CBRE. "The pandemic gave
us autonomy in a way that we haven't had previously," she says.
"It gave us the opportunity to choose how we structured our
working days." And now that workers have experienced that level of work-life
balance, they won't settle for less. Fraser adds: "Post-pandemic,
we saw a resurgence of people being very vocal about what they
wanted and needed, not just from office culture, but from the
wider world."
Now, she says, workers aren't shy about "wanting to be seen
as a whole human – and that filters down to their physical location,
how [employers] manage them, what support they receive and
how [employers] integrate technologies between home and office
in order to support them".
One major factor in this changing attitude is that many
employees feel office culture simply isn't applicable in a remote and hybrid-first world, where the physical office can feel
superfluous. Now that the workplace doesn't serve as the culture
hub it once did, "companies have really struggled to redefine the
role of the office", says Lewis Beck, CBRE's head of workplace for
Europe. Office culture that was once meant to get employees
excited doesn't have the same pull when workplaces are only one third full.
Adapted from: https://www.bbc.com/worklife/article/20240229-office-culture-is dead
If stocked pantries (2nd paragraph) are available in the office,
peckish employees will have a place where they can grab a(n)
Administração Pública Indireta é o conjunto de entidades que
possuem personalidade jurídica própria, criadas pelo Estado para
desempenhar atividades administrativas descentralizadas. Essas
entidades são responsáveis por executar serviços públicos
específicos ou de interesse público, complementando as funções
da administração pública direta.
Assinale a opção que apresenta características de uma empresa
pública.
Considerando os instrumentos do Orçamento Público - Plano Plurianual (PPA), a Lei de Diretrizes Orçamentárias (LDO) e a Lei
Orçamentária Anual (LOA) - e de disciplina fiscal no Brasil, analise as afirmativas a seguir.
I. Instituído(a) por lei que estabelece, de forma regionalizada, as
diretrizes, objetivos e metas da administração pública federal
para as despesas de capital.
II. Seu projeto será acompanhado de demonstrativo
regionalizado do efeito, sobre as receitas e despesas,
decorrente de isenções, anistias, remissões, subsídios e
benefícios de natureza financeira.
III. Poderá conter previsões de despesas para exercícios
seguintes, com a especificação dos investimentos plurianuais
e daqueles em andamento.
Com a possível repetição dos instrumentos, assinale a opção que apresenta a sequência correta, segundo a ordem apresentada.
As noções básicas de licitações e contratos nas empresas estatais envolvem a compreensão dos procedimentos legais e
administrativos que regem a aquisição de bens e serviços por essas entidades.
Assinale a opção que se refere à formação e extinção de parcerias e associações, à aquisição e alienação de participação em
sociedades e às operações no mercado de capitais, conforme a regulação do órgão competente.
Assinale a opção que indica a frase em que o vocábulo lá mostra antecedente expresso.
Assinale a opção que apresenta a frase em que o termo sublinhado mostra um erro ortográfico.
