Sobre a Arguição de Descumprimento de Preceito Fundamental (ADPF), é correto afirmar que:
Sobre a Política Urbana, Agrícola, Fundiária e da Reforma Agrária, é correto afirmar que:
Questions 31 through 33 refer to the following text.
The IRS Chief Counsel is appointed by the President of
the United States, with the advice and consent of the U.S.
Senate, and serves as the chief legal advisor to the IRS
Commissioner on all matters pertaining to the interpretation,
administration, and enforcement of the Internal Revenue
Code, as well as all other legal matters. Under the IRS
Restructuring and Reform Act of 1998, the Chief Counsel
reports to both the IRS Commissioner and the Treasury
General Counsel.
Attorneys in the Chief Counsel's Office serve as lawyers for
the IRS. They provide the IRS and taxpayers with guidance
on interpreting Federal tax laws correctly, represent the
IRS in litigation, and provide all other legal support required
to carry out the IRS mission.
Chief Counsel received 95,929 cases and closed
94,323 cases during fiscal year 2012. Of the new cases
received, and cases closed, the majority related to tax law
enforcement and litigation, including Tax Court litigation;
collection, bankruptcy, and summons advice and litigation;
Appellate Court litigation; criminal tax; and enforcement
advice and assistance.
In Fiscal Year 2012, Chief Counsel received 31,295
Tax Court cases involving taxpayers contesting an IRS
determination that they owed additional tax. The total
amount of tax and penalty in dispute at the end of the fiscal
year was almost $6.6 billion.
(Source: Internal Revenue Service Data Book, 2012.)
According to the passage, the IRS's chief legal advisor is
Questions 34 through 38 refer to the following text.
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)
The phrase “Guffaws all around" (paragraph 1) shows that those hearing the conversation
Questions 34 through 38 refer to the following text.
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
Julgue os itens subsequentes, relativos aos sistemas de processamento transacional.
No nível gerencial médio das empresas, encontram–se os sistemas de informações gerenciais, os sistemas de apoio a decisão e os sistemas de apoio aos executivos.
Na administração pública, as atividades de gestão de pessoas
incluem tanto funções típicas de departamentos de pessoal como de
unidades de administração de recursos humanos. Com referência
aos objetivos, aos desafios e às características da gestão de pessoas,
julgue os itens seguintes.
No conceito tradicional de gestão de pessoas, o contexto
psicológico, social e material do trabalho constitui o principal
alvo das políticas e das práticas de administração de recursos
humanos.
Na administração pública, as atividades de gestão de pessoas
incluem tanto funções típicas de departamentos de pessoal como de
unidades de administração de recursos humanos. Com referência
aos objetivos, aos desafios e às características da gestão de pessoas,
julgue os itens seguintes.
Os especialistas das unidades de administração de recursos
humanos são responsáveis pela formulação, avaliação e revisão
das políticas e das práticas de gestão de pessoas, ao passo que
os gestores organizacionais são responsáveis pela
implementação de soluções delineadas nessas unidades
de administração de recursos humanos.
Julgue os próximos itens, referentes a comportamento
organizacional.
Um sistema de recompensas somente motivará o funcionário
a trabalhar melhor se oferecer–lhe condições de aprimorar seus
desempenhos, estimulá–lo a desejar as recompensas e
disponibilizar um ambiente físico e psicologicamente
apropriado para que o funcionário exerça suas atividades.
A respeito da gestão de processos, julgue os itens seguintes.
A única forma possível de racionalização da rotina
de administração de materiais em uma empresa é a diminuição
da quantidade de passos do desenvolvimento dessa rotina, o
que, consequentemente, reduz o lead time.
Julgue os itens que se seguem, relativos à classificação de materiais.
É desnecessária aos profissionais que atuam na área de
compras a aquisição de conhecimentos amplos das
características dos produtos, ou das fases de fabricação dos
itens comprados.
No tocante ao recebimento e armazenagem de materiais, julgue os
itens subsequentes.
As ações de recepcionar e expedir materiais de forma fácil e
ágil são inerentes ao processo de armazenagem em uma
empresa.
Julgue os itens seguintes, a respeito de gestão patrimonial.
Uma instituição pública pode isolar por completo a área de
armazenagem para realizar o inventário geral.
No que se refere aos princípios, conceitos e legislação arquivística, julgue os itens a seguir.
Os arquivos setoriais possuem a função de arquivos permanentes nas organizações públicas.
No que se refere aos princípios, conceitos e legislação arquivística,
julgue os itens a seguir.
O fundo arquivístico da ANATEL é constituído por um
conjunto de documentos produzidos e recebidos por essa
autarquia, sendo tal fundo utilizado para atender a demanda de
atividades específicas e de suporte.
