Questões de Concurso

Atenção: Para responder às questões de números 66 a 70, considere o texto a seguir:
Facebook Announces Its Third Pillar “Graph Search” That Gives You Answers, Not Links Like Google
DREW OLANOFF JOSH CONSTINE, COLLEEN TAYLOR, INGRID LUNDEN
Tuesday, January 15th, 2013

    Today at Facebook’s press event, Mark Zuckerberg, CEO of Facebook, announced its latest product, called Graph Search.
    Zuckerberg made it very clear that this is not web search, but completely different.
    He explained the difference between web search and Graph Search. “Web search is designed to take any open-ended query and give
you links that might have answers.” Linking things together based on things that you’re interested in is a “very hard technical problem,”
according to Zuckerberg.
    Graph Search is designed to take a precise query and give you an answer, rather than links that might provide the answer.” For
example, you could ask Graph Search “Who are my friends that live in San Francisco?” Zuckerberg says that Graph Search is in “very early beta.” People, photos, places and interests are the focus for the first iteration of the product.
    Facebook Graph Search is completely personalized. Tom Stocky of the search team explains he gets unique results for a search of “friends who like Star Wars and Harry Potter.” Then, “If anyone else does this search they get a completely different set of results. C  someone had the same set of friends as me, the results would be different [because we have different relationships with our friends].”
    You can also use Graph Search for recruiting. Stocky says if he was looking for people to join the team at Facebook, he could search for NASA Ames employees who are friends with people at Facebook. “If I wanted to reach out and recruit them, I could see who their friends are at Facebook. To refine them I can look for people who wrote they are “founders.”
    Photos is another big part of Graph Search. Results are sorted by engagement so you see the ones with the most likes and comments at the top. For example, Lars Rasmussen, Facebook engineer, searched for “photos of my friends taken at National Parks.” He got a  gorgeous page of photos from Yosemite, Machu Pichu, and other parks.

(Adapted from http://techcrunch.com/2013/01/15/facebook-announces-its-third-pillar-graph-search/)

Atenção: Para responder às questões de números 61 a 65, considere o texto a seguir:
For taxpayer advocate, a familiar refrain
By Michelle Singletary, Published: January 15, 2013

    It’s not nice to tell people “I told you so.” But if anybody has the right to say that, it’s Nina E. Olson, the national taxpayer advocate.
    Olson recently submitted her annual report to Congress and top on her list of things that need to be fixed is the complexity of the tax
code, which she called the most serious problem facing taxpayers.
    Let’s just look at the most recent evidence of complexity run amok. The Internal Revenue Service had to delay the tax-filing season so it could update forms and its programming to accommodate recent changes made under the American Taxpayer Relief Act. The IRS won’t start processing individual income tax returns until Jan. 30. Yet one thing remains unchanged − the April 15 tax deadline.
    Because of the new tax laws, the IRS also had to release updated income-tax withholding tables for 2013. These replace the tables issued Dec. 31. Yes, let’s just keep making more work for the agency that is already overburdened. Not to mention the extra work for employers, who have to use the revised information to correct the amount of Social Security tax withheld in 2013. And they have to make that correction in order to withhold a larger Social Security tax of 6.2 percent on wages, following the expiration of the payroll tax cut in effect for 2011 and 2012.
    Oh, and there was the near miss with the alternative minimum tax that could have delayed the tax filing season to late March. The AMT was created to target high-income taxpayers who were claiming so many deductions that they owed little or no income tax. Olson and many others have complained for years that the AMT wasn’t indexed for inflation.
    “Many middle- and upper-middle-class taxpayers pay the AMT, while most wealthy taxpayers do not, and thousands of millionaires pay
...A.... income tax at all,” Olson said.
    As part of the recent “fiscal cliff” deal, the AMT is now fixed, a move that the IRS was anticipating. It had already decided to program its systems on the assumption that an AMT patch would be passed, Olson said. Had the agency not taken the risk, the time it would have taken to update the systems “would have brought about the most chaotic filing season in memory,” she said in her report.
    The tax code contains almost 4 million words. Since 2001, there have been about 4,680 changes, or an average of more than one change a day. What else troubles Olson? Here’s what:
    − Nearly 60 percent of taxpayers hire paid preparers, and another 30 percent rely on commercial software to prepare their returns.
    − Many taxpayers don’t really know how their taxes are computed and what rate of tax they pay.
    − The complex code makes tax fraud ...B... to detect.
    − Because the code is so complicated, it creates an impression that many taxpayers are not paying their fair share. This reduces trust in the system and perhaps leads some people to cheat. Who wants to be the sucker in this game? So someone might not declare all of his income, rationalizing that millionaires get to use the convoluted code to greatly reduce their tax liability.
    − In fiscal year 2012, the IRS received around 125 million calls. But the agency answered only about two out of three calls from people trying to reach a live person, and those taxpayers had to wait, on average, about 17 minutes to get through.
    “I hope 2013 brings about fundamental tax simplification,” Olson pleaded in her report. She urged Congress to reassess the need for the tax breaks we know as income exclusions, exemptions, deductions and credits. It’s all these tax advantage breaks that complicate the code. If done right, and without reducing revenue, tax rates could be substantially lowered in exchange for ending tax breaks, she said.

(Adapted from http://js.washingtonpost.com/business/economy/for-taxpayer-advocate-a-familiar-refrain/2013/01/15/a10327ce-5f59-11e2-b05a-605528f6b712_story.html)

House G.O.P. Leaders Agree to Extension of Payroll Tax Cut

By JENNIFER STEINHAUER
Published: December 22, 2011

    WASHINGTON - Under a deal reached between House and Senate leaders, the House will now approve as early as Friday the two-month extension of a payroll tax holiday and unemployment benefits approved by the Senate last Saturday, and the Senate will appoint members of a House-Senate conference committee to negotiate legislation to extend both benefits through 2012. House Republicans - who rejected an almost identical deal on Tuesday - collapsed under the political rubble that has accumulated over the week, much of it from their own party, worried that the blockade would do serious damage to their appeal to voters.
    The House speaker, John A. Boehner, announced the decision over the phone to members on Thursday, and did not permit the usual back and forth that is common on such calls, enraging many of them.
    After his conversation with lawmakers, the speaker conceded to reporters that it might not have been "politically the smartest thing in the world" for House Republicans to put themselves between a tax cut and the 160 million American workers who would benefit from it, and to allow President Obama and Congressional Democrats to seize the momentum on the issue.
    The agreement ended a partisan fight that threatened to keep Congress and Mr. Obama in town through Christmas and was just the latest of the bitter struggles over fiscal policy involving House conservatives, the president and the Democratic-controlled Senate.
    Under the deal, the employee's share of the Social Security payroll tax will stay at the current level, 4.2 percent of wages, through Feb.29. In the absence of Congressional action, it would revert to the usual 6.2 percent next month. The government will also continue paying unemployment insurance benefits under current policy through February. Without Congressional action, many of the long-term unemployed would begin losing benefits next month.
    In addition, under the agreement, Medicare will continue paying doctors at current rates for two months, averting a 27 percent cut that would otherwise occur on Jan.1.
    The new deal makes minor adjustments to make it easier for small businesses to cope with the tax changes and prevents manipulation of an employee's pay should the tax cut extension fail to go beyond two months.
    Mr. Obama, who has reaped political benefits from the standoff, welcomed the outcome.
    "This is good news, just in time for the holidays, " he said in a statement. "This is the right thing [VERB 1] to strengthen our families, grow our economy, and create new jobs. This is real money that will [VERB 2] a real difference in people's lives."

(Adapted from http://www.nytimes.com/2011/12/23/us/politics/senate-republican-leader-suggests-a-payroll-tax-deal.html?_r=1&nl=
todays hea dlines & emc=tha2&pagewanted=all)

Making Performance Budgeting Work: New IMF Book

October 04, 2007

    Member countries will find valuable advice on how to reform their budgeting practices to improve the effectiveness and efficiency of public expenditure in a major new work on performance budgeting produced by the Fiscal Affairs Department. The book, Performance Budgeting: Linking Funding and Results (500pp), came off the presses of the top UK publisher Palgrave Macmillan in September.
    Edited by FAD staff member Marc Robinson, the book contains a comprehensive treatment of contemporary performance budgeting practice and theory. In a series of thematic chapters and case studies, the book discusses:
    - The key forms of performance budgeting which [TO IMPLEMENT] around the world - how they differ, and what they have in common points.
    - Lessons from the experience of governments around the world - ranging from OECD nations to developing, middle-income and transition countries - about what forms of performance budgeting work, under what circumstances, and with what implementation strategies.
    - How successful performance budgeting can improve aggregate fiscal discipline.
    - The information requirements of performance budgeting, and
    - The links between performance budgeting and other budgeting and public management reforms.
    Many of the contributors to this work are leaders in performance budgeting implementation in their countries. Others are respected academics and technical experts from the International Monetary Fund and other international organizations. Countries covered in the case studies include the UK, USA, Australia, France, Chile, Spain, Russia, Colombia and Ethiopia.
    One major focus of the book is performance budgeting as a tool for improved expenditure prioritization - that is, for helping to shift limited public resources to the services of greatest social benefit. A key finding is that this type of performance budgeting will only work if the budget process is fundamentally changed so that top politicians and bureaucrats systematically consider expenditure priorities when formulating the budget. This means more than just considering the priorities for new spending. It requires also having mechanisms to systematically review existing spending programs to identify what is ineffective and low priority and can, therefore, be cut. This is what countries such as Chile and the United Kingdom have successfully done, and the United States is currently attempting to achieve with its Program Assessment Rating Tool instrument. Conversely, it is a mistake to believe that merely changing the budget classification and developing performance indicators will in itself improve the allocation of resources in the budget.

(Adapted from http://blog-pfm.imf.org/pfmblog/2007/10/making-performa.html)

What is IT Governance?

    IT (Information Technology) Governance focuses specifically on information technology systems, their performance and risk management. The primary goals of IT Governance are to assure that the investments in IT generate business value, and to mitigate the risks that are associated with IT. This can be done by implementing an organizational structure with well-defined roles for the responsibility of information, business processes, applications and infrastructure.
    IT governance should be viewed as how IT creates value that fits into the overall Corporate Governance Strategy of the organization, and never be seen as a discipline on its own. In taking this approach, all stakeholders would be required to participate in the decision making process. This creates a shared acceptance of responsibility for critical systems and ensures that IT related decisions are made and driven by the business and not vice versa.

Why it governance is necessary

    IT governance is needed to ensure that the investments in IT generate value, and mitigate IT-associated risks, avoiding failure.
    IT is central to organizational success — effective and efficient delivery of services and goods — especially when the IT is designed to bring about change in an organization. This change process, commonly referred to as “business transformation,” is now the prime enabler of new business models both in the private and public sectors. Business transformation offers many rewards, but it also has the potential for many risks, which may disrupt operations and have unintended consequences. The dilemma becomes how to balance risk and rewards when using IT to enable organizational change.

IT Governance Best Practices

    Despite efforts of the software industry to identify and adopt best practices in the development of IT projects, there is still a high rate of failure and missed objectives. Most IT projects do not meet the organization’s objectives.

Internet: www.intosaiitaudit.org
Acesso em: 15/9/2013 (com adaptações).