Questões de Concurso

For questions 21 through 23, choose the best answer in accordance with Text 1.

Text 1 Brazil's exports

Trade barriers imposed by Argentina on imports in general have resulted in a drop of 16% in Brazil's exports to its neighbor in the first half of this year. Between January and June last year, Brazil sold goods worth US$ 10.43 billion to Argentina. This year, during the same period, the value of goods sold to Argentina is US$ 1.6 billion less.

In spite of the trade barriers, the executive secretary at the Ministry of Development, Industry and Foreign Trade, Alessandro Teixeira, blames the international crisis for the situation. "The cause of these problems is the international crisis. It affects Argentina and it affects us, too," he declared. Teixeira noted that negotiations have improved the relationship with Argentina, that there has been a more positive dialogue.

Brazil's exports to Eastern Europe are down 38% and down 8% to the European Union in the first half. On the other hand, they have risen by over US$ 2 billion to China during the same period.

From: Brazzil Magazine July 2012 [adapted]

For questions 21 through 23, choose the best answer in accordance with Text 1.

Text 1 Brazil's exports

Trade barriers imposed by Argentina on imports in general have resulted in a drop of 16% in Brazil's exports to its neighbor in the first half of this year. Between January and June last year, Brazil sold goods worth US$ 10.43 billion to Argentina. This year, during the same period, the value of goods sold to Argentina is US$ 1.6 billion less.

In spite of the trade barriers, the executive secretary at the Ministry of Development, Industry and Foreign Trade, Alessandro Teixeira, blames the international crisis for the situation. "The cause of these problems is the international crisis. It affects Argentina and it affects us, too," he declared. Teixeira noted that negotiations have improved the relationship with Argentina, that there has been a more positive dialogue.

Brazil's exports to Eastern Europe are down 38% and down 8% to the European Union in the first half. On the other hand, they have risen by over US$ 2 billion to China during the same period.

From: Brazzil Magazine July 2012 [adapted]

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)

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.)

    Procedural programming has been around since the inception of computers and programming. Object-oriented paradigms arrived a little later — in the late 1950s to early 1960s — which means over 50 years of object-oriented problem solving. Still, many developers lack a full understanding of the thought process in developing object-oriented software and therefore can’t take advantage of its concepts. I’m happy to see that this book, The Object-Oriented Thought Process, has taken this fairly old perspective and given it full attention and renewed interest.
    Not having read the previous editions, I’m not familiar with the changes represented in this fourth edition. Author Matt Weisfeld is a professor who understands these important concepts and the level of knowledge and process required for readers and students to grasp what they need to know. The examples in the book are concise, clear, and easy to follow. Additionally, the book makes good use of white space, lists, pictures, and diagrams to make the content easier to follow and scan quickly.
    Weisfeld has organized the concepts to build on each other, ensuring that students understand one concept well before moving to the next. On the other hand, readers who already understand the fundamentals can go directly to object-oriented thought processes for particular programming paradigms, such as Web services or client-server applications.
    The book is language-neutral. Its examples are in C#, but a supplementary website offers example code in other languages. If your language isn’t fairly represented, don’t be deterred from acquiring this book because object-oriented concepts and semantics are mostly universal — just the particular implementation might vary due to the language.
    Each chapter contains UML and example code to better understand the concepts and see how they’re implemented. The last chapter introduces design patterns but without going into great detail about how to use them. This lets the inexperienced reader know that design patterns would be the next step in the path to developing good code.
    Overall, I can recommend this book to code developers, designers, and testers — to anyone with an interest in proper software development semantics. It's available in a digital format that serves as a useful ready reference.

Scott Brookhart. Thinking about objects.
Internet: <www.computer.org> (adapted).

Considering the book review above, judge the following items.