Execução dos trabalhos de fiscalização tributária.

A atuação da Administração Tributária deve obediência aos princípios da legalidade, impessoalidade, publicidade, razoabilidade, interesse público, eficiência e motivação dos atos administrativos. Em relação aos trabalhos de fiscalização, a Lei Complementar nº 939/03, em seu art. 9º, estabelece que os memos devem ser precedidos de emissão de ordem de fiscalização, notificação ou outro ato administrativo autorizando a execução de quaisquer procedimentos fiscais.

Desconto composto racional x desconto composto comercial.

No desconto composto racional a taxa de juros é aplicada sobre o valor atual (VA) do título. Esse modo de desconto torna a operação mais justa pois os encargos são aplicados sobre o valor líquido. No desconto composto comercial os encargos são aplicados sobre o valor futuro (VF) da operação. Neste caso, há um prejuízo para o tomador, pois está pagando juros inclusive sobre o valor do desconto (D), que de fato não está ficando consigo.

Taxa Mínima de Atratividade

Utilização da Taxa Mínima de Atratividade (TMA) e Valor Presente Líquido (VPL) como fatores de decisão entre dois projetos de investimento.

Contabilização de dividendos de participações societárias.

Os lucros ou dividendos recebidos por pessoa jurídica, em decorrência de participação societária avaliada pelo custo de aquisição, podem ser contabilizados de duas formas, dependendo do prazo decorrido desde aquisição do investimento.

ISS-BH - Edital do Concurso para Auditor Fiscal e Auditor Técnico

EDITAL 04/2011 Concurso Público para provimento dos cargos públicos efetivos de Auditor Fiscal de Tributos Municipais e Auditor Técnico de Tributos Municipais da Carreira dos Servidores da Área da Tributação do Quadro Geral de Pessoal da Administração Direta do Poder Executivo do Município de Belo Horizonte.

ANUNCIO ANTES DA POSTAGEM

sábado, 30 de outubro de 2010

Obama gets first taste of Oval Office

Obama gets first taste of Oval Office

By Andrew Ward in Washington
Published: November 10 2008 18:29 | Last updated:
November 10 2008 18:29

(1) Barack Obama stepped inside the Oval Office for the first time on Monday during a visit to the White House for talks with George W. Bush, outgoing president. It has long been a tradition for the president to invite his successor to the White House before leaving office, but this year’s meeting promised to be more substantive than usual given the urgent economic challenges awaiting the new administration.

(2) Dana Perino, White House press secretary, refused to be drawn on the agenda, but it was widely assumed the financial crisis and broader economic malaise would be a central focus.

(3) The topics One likely issue for discussion are likely to include the terms for a proposed second economic stimulus package that Mr Obama has urged Congress to pass before he takes office.

(4) Mr Bush has signalled his willingness to consider another stimulus – on top of the $150bn (•118bn, £96bn) of tax relief earlier this year – to shore up the economy.

(5) But Bush officials say the president wants the Democratic-controlled Congress to drop its opposition to the proposed US free trade deal with Colombia in return for him approving further stimulus measures.
Rahm Emanuel, appointed last week as Mr Obama’s chief of staff, indicated on Sunday that his new boss would resist any attempt by Mr Bush to force through the Colombia deal.

(6) In another potential flashpoint between the president and president-elect, Mr Emanuel also voiced support for Democratic efforts to extend government support to the ailing US car industry in spite of resistance from the White House.

(7) Despite the potential for conflict, both Mr Bush and Mr Obama have stressed their willingness to work together in a bipartisan fashion during the transition phase since the latter beat John McCain, the Republican candidate, in last week’s election.

(8) Looking ahead to yesterday’s meeting, Mr Obama said: “I’m going to go in there with a spirit of bipartisanship, and a sense that both the president and various leaders of Congress all recognise the severity of the situation right now and want to get stuff done.”

(9) Mr Obama harshly attacked Mr Bush and his “failed” policies throughout the campaign, but the president has shown no signs of taking the criticism to heart.

(10) In his statement after the election, Mr Bush lauded Mr Obama’s win as “a triumph of the American story, a testament to hard work, optimism and faith in the enduring promise of our nation”.

(11) Mr Obama has visited the White House in the past, but on Monday marked his first time inside the oval-shaped office that he will inherit in just over two months.

(12) The two men were expected to meet alone, allowing a candid discussion about the demands of the job and the pressing issues Mr Obama will face when he takes office on January 20.

(13) The meeting came as aides to Mr Obama made clear the president-elect was planning to move swiftly to revoke a series of Bush administration policies once in office.

(14) “There’s a lot that the president can do using his executive authority without waiting for congressional action,” said John Podesta, co-chair of the Obama transition team. “I think he feels like he has a real mandate for change. We need to get off the course that the Bush administration has set.”

16 - The main purpose of the text is to:
(A) discuss the economic difficulties Obama will face when he takes office in 2009.
(B) analyse Obama’s attitude during his first visit to the White House.
(C) consolidate Obama’s campaign slogan “We can change”.
(D) report Obama’s visit to the White House as well as mention some of his possible future measures.
(E) praise Bush and Obama’s willingness to avoid conflict of Ideas and interests.

17 - One inference that can be made from reading the first half of the text is that:
(A) the American financial crisis is directly connected with the Colombia deal.
(B) the Colombia free trade deal is a point of conflict between Bush and Obama.
(C) the Obama transition team is working hard on free trade deals with Latin American countries.
(D) a second economic stimulus is totally disconnected from trade deals with foreign countries.
(E) Obama will definitely get off the course set by Bush as soon as he takes office.

18 - One of the ideas expressed by the author of the text is:
(A) Obama’s criticism of the Bush administration has been felt deeply by the outgoing president.
(B) the Bush administration has been attacked by both Barack Obama and John McCain.
(C) Obama and McCain have always shared the same opinion about Bush.
(D) Obama counts on both parties as well as on the outgoing president to work on the financial crisis.
(E) Obama won’t wait for congressional support to face the economic challenges awaiting the new administration.

19 - False cognates are usually found in the English language. The following sentences were taken from the text. The one that contains a false cognate is:
(A) Dana Perino, White House press secretary, refused to be drawn on the agenda, but it was widely assumed the financial crisis and broader economic malaise would be a central focus.
(B) The topics One likely issue for discussion are likely to include the terms for a proposed second economic stimulus package that Mr Obama has urged Congress to pass before he takes office.
(C) In another potential flashpoint between the president and president-elect, Mr Emanuel also voiced support for Democratic efforts to extend government support to the ailing US car industry in spite of resistance from the White House.
(D) In his statement after the election, Mr Bush lauded Mr Obama’s win as “a triumph of the American story, a testament to hard work, optimism and faith in the enduring promise of our nation”.
(E) The two men were expected to meet alone, allowing a candid discussion about the demands of the job and the pressing issues Mr Obama will face when he takes office on January 20.

20 - In paragraph 4, “to shore up the economy” means:
(A) discourage strongly;
(B) ruin for good;
(C) support solidly;
(D) find a solution;
(E) attack fiercely.

21 - Linking words are used to provide different semantic ideas. In the sentence below, the word “despite” carries in itself an idea of: Despite the potential for conflict, both Mr Bush and Mr Obama have stressed their willingness to work together in a bipartisan fashion during the transition phase since the latter beat John McCain, the Republican candidate, in last week’s election.
(A) contrast;
(B) alternative;
(C) reason;
(D) consequence;
(E) condition.

22 - Choose the option that contains a correct correspondence:
(A) “malaise” (p. 2) and “wholeness” are synonymous.
(B) “likely” (p. 3) is an antonym for “probably”.
(C) “in spite of”(p. 6) and “despite” express different ideas.
(D) “lauded” (p. 10) can be replaced with “praised”.
(E) “swiftly” (p. 13) and “slowly” have similar meanings.

23 - The suffix “-ship” appears in “bipartisanship” (p. 8). The only word that also forms a noun ending in “-ship” is:
(A) potential;
(B) leader;
(C) inherit;
(D) recognise;
(E) refuse.

24 - In paragraph 9, the idiom “take something to heart” means:
(A) consider something very seriously;
(B) think about something repeatedly;
(C) criticise someone angrily;
(D) make someone feel less determined;
(E) regard something thoughtfully.

25 - The following sentence was extracted from the text. “I think he feels like he has a real mandate for change. We need to get off the course that the Bush administration has set.”
The best paraphrase of the excerpt above is:
(A) He thinks he feels like he has a real mandate for change.
We need to get off the course that the Bush administration has set.
(B) He thought he felt like he had a real mandate for change.
They needed to get off the course that the Bush administration had set.
(C) He thinks he feels like he had a real mandate for change.
They need to get off the course that the Bush administration has set.
(D) He thinks he felt like he had a real mandate for change.
They need getting off the course that the Bush administration has set.
(E) He thought he felt like he has had a real mandate for change.
They needed and got off the course that the Bush administration had set.


TRADUÇÃO
(Com a ajuda do Google Tradutor)

Obama tem sua primeira experiência no Escritório Oval

(1) Barack Obama stepped inside the Oval Office for the first time on Monday during a visit to the White House for talks with George W. Bush, outgoing president. It has long been a tradition for the president to invite his successor to the White House before leaving office, but this year’s meeting promised to be more substantive than usual given the urgent economic challenges awaiting the new administration.

(1) Barack Obama pisou dentro do Salão Oval pela primeira vez na segunda-feira durante uma visita à Casa Branca para falar com George W. Bush, presidente que está saindo. É de tradição para o Presidente convidar seu sucessor à Casa Branca antes de deixar o escritório, mas o encontro deste ano prometia ser mais substantivo que o usual dada as urgentes mudanças econômicas que aguardam a nova administração.

(2) Dana Perino, White House press secretary, refused to be drawn on the agenda, but it was widely assumed the financial crisis and broader economic malaise would be a central focus.

(2) Dana Perino, secretária de imprensa da Casa Branca, negou-se a disponibilizar a agenda, mas assumiu que a crise financeira e o forte mal-estar econômico deve ser o foco central.

(3) The topics One likely issue for discussion are likely to include the terms for a proposed second economic stimulus package that Mr Obama has urged Congress to pass before he takes office.

(3) O principal tópico de questão provável para discussão é provavelmente a inclusão de condições para uma segunda proposta de um pacote de estímulos econômicos que Mr Obama pressionou o Congresso a aprovar antes de ele assumir o mandato.

(4) Mr Bush has signalled his willingness to consider another stimulus – on top of the $150bn (•118bn, £96bn) of tax relief earlier this year – to shore up the economy.

(4) Bush sinalizou sua disposição de considerar um outro estímulo - em cima dos US $ 150 bilhões (• 118bn, R $ 96 bilhões) de incentivos fiscais no início deste ano - para fortalecer a economia.

(5) But Bush officials say the president wants the Democratic-controlled Congress to drop its opposition to the proposed US free trade deal with Colombia in return for him approving further stimulus measures.
Rahm Emanuel, appointed last week as Mr Obama’s chief of staff, indicated on Sunday that his new boss would resist any attempt by Mr Bush to force through the Colombia deal.

(5) Mas as autoridades dizem que o presidente Bush quer que o Congresso, controlado pelos democratas, abandone sua oposição à proposta de acordo comercial dos EUA com a Colômbia em troca de ele aprovar novas medidas de estímulo.
Rahm Emanuel, nomeado na semana passada como chefe de pessoal de Obama, indicou neste domingo que seu novo patrão iria resistir a qualquer tentativa de Bush de impor o acordo com a Colômbia.

(6) In another potential flashpoint between the president and president-elect, Mr Emanuel also voiced support for Democratic efforts to extend government support to the ailing US car industry in spite of resistance from the White House.

(6) Em um outro problema potencial entre o presidente eo presidente eleito, Emanuel também manifestou apoio aos esforços democratas para ampliar o apoio governamental à indústria de automóveis nos EUA em crise, apesar da resistência da Casa Branca.

(7) Despite the potential for conflict, both Mr Bush and Mr Obama have stressed their willingness to work together in a bipartisan fashion during the transition phase since the latter beat John McCain, the Republican candidate, in last week’s election.

(7) Apesar do potencial de conflito, ambos presidentes Bush e Obama têm enfatizado a sua vontade de trabalhar juntos de forma bipartidária, durante a fase de transição desde que o último venceu John McCain, o candidato republicano, nas eleições da semana passada.

(8) Looking ahead to yesterday’s meeting, Mr Obama said: “I’m going to go in there with a spirit of bipartisanship, and a sense that both the president and various leaders of Congress all recognise the severity of the situation right now and want to get stuff done.”

(8) Olhando para a reunião de ontem, Obama disse: "Eu vou para lá com um espírito de bipartidarismo e um senso de que tanto o presidente quanto vários líderes do Congresso, todos reconhecem a gravidade da situação agora e querem ter algo feito. "

(9) Mr Obama harshly attacked Mr Bush and his “failed” policies throughout the campaign, but the president has shown no signs of taking the criticism to heart.

(9) Obama atacou duramente Bush e suas políticas "falha" ao longo da campanha, mas o presidente não tem mostrado sinais de tomar as críticas ao coração.

(10) In his statement after the election, Mr Bush lauded Mr Obama’s win as “a triumph of the American story, a testament to hard work, optimism and faith in the enduring promise of our nation”.

(10) Em sua declaração após a eleição, Bush elogiou a vitória de Obama como "um triunfo da história americana, um testemunho do trabalho duro, otimismo e fé na promessa duradoura de nossa nação".

(11) Mr Obama has visited the White House in the past, but on Monday marked his first time inside the oval-shaped office that he will inherit in just over two months.

(11) Obama visitou a Casa Branca, no passado, mas a segunda-feira marcou a primeira vez dentro do escritório oval que herdará em pouco mais de dois meses.

(12) The two men were expected to meet alone, allowing a candid discussion about the demands of the job and the pressing issues Mr Obama will face when he takes office on January 20.

(12) Os dois homens eram esperados para o encontro sozinhos, permitindo uma discussão franca sobre as demandas do trabalho e as questões prementes que Obama terá de enfrentar quando tomar posse em 20 de janeiro.

(13) The meeting came as aides to Mr Obama made clear the president-elect was planning to move swiftly to revoke a series of Bush administration policies once in office.

(13) A reunião veio como assessores de Obama deixou claro que o presidente eleito estava planejando se mudar rapidamente para a revogação de uma série de políticas do governo Bush, uma vez no cargo.

(14) “There’s a lot that the president can do using his executive authority without waiting for congressional action,” said John Podesta, co-chair of the Obama transition team. “I think he feels like he has a real mandate for change. We need to get off the course that the Bush administration has set.”

(14) "Há muito que o presidente pode fazer usando sua autoridade executiva, sem esperar pela ação do Congresso", disse John Podesta, co-presidente da equipe de transição de Obama. "Eu acho que ele sente que tem um mandato para a mudança real. Precisamos sair do curso que a administração Bush criou."


16 - The main purpose of the text is to:
O principal objetivo do texto é:

(A) discuss the economic difficulties Obama will face when he takes office in 2009.
Discutir as dificuldades econômicas que Obama enfrentará quando ele assumir em 2009.
(B) analyse Obama’s attitude during his first visit to the White House.
Analisar a atitude de Obama durante sua primeira visita à Casa Branca.
(C) consolidate Obama’s campaign slogan “We can change”.
Consolidar o slogan da campanha de Obama “Nós podemos mudar”.
(D) report Obama’s visit to the White House as well as mention some of his possible future measures.
Relatar a visita de Obama à Casa Branca assim como mencionar algumas de suas possíveis medidas futuras.
(E) praise Bush and Obama’s willingness to avoid conflict of Ideas and interests.
Para louvar a vontade de Bush e Obama para evitar conflitos de idéias e interesses.

17 - One inference that can be made from reading the first half of the text is that:
Uma inferência que pode ser feita lendo a primeira metade do texto é que:

(A) the American financial crisis is directly connected with the Colombia deal.
A crise financeira Americana está diretamente conectada com o acordo com a Colômbia.
(B) the Colombia free trade deal is a point of conflict between Bush and Obama.
O acordo de livre comércio com a Colômbia é ponto de conflito entre Bush e Obama.
(C) the Obama transition team is working hard on free trade deals with Latin American countries.
O time de transição de Obama está trabalhando duro em acordos de livre comércio com países latino-americanos.
(D) a second economic stimulus is totally disconnected from trade deals with foreign countries.
Um segundo estímulo econômico está totalmente desconectado de acordos de livre comércio com países estrangeiros.
(E) Obama will definitely get off the course set by Bush as soon as he takes office.
Obama vai ficar definitivamente fora da rota determinada por Bush assim que tomar posse.

18 - One of the ideas expressed by the author of the text is:
Uma das ideias expressadas pelo autor do texto é:


(A) Obama’s criticism of the Bush administration has been felt deeply by the outgoing president.
Críticas de Obama sobre o governo Bush tem sido sentidas profundamente pelo presidente cessante.
(B) the Bush administration has been attacked by both Barack Obama and John McCain.
A administração de Bush foi atacada por ambos Barack Obama e John McCain.
(C) Obama and McCain have always shared the same opinion about Bush.
Obama e McCain sempre compartilharam a mesma opinião sobre Bush.
(D) Obama counts on both parties as well as on the outgoing president to work on the financial crisis.
Obama conta com ambas as partes, bem como sobre o atual presidente para o trabalho sobre a crise financeira.
(E) Obama won’t wait for congressional support to face the economic challenges awaiting the new administration.
Obama não vai esperar pelo apoio do congresso para encarar os desafios econômicos que a nova administração aguarda.

19 - False cognates are usually found in the English language. The following sentences were taken from the text. The one that contains a false cognate is:
Falsos cognatos são geralmente encontradas no idioma Inglês. As frases abaixo foram retirados do texto. A única que contém um falso cognato é:

(A) Dana Perino, White House press secretary, refused to be drawn on the agenda, but it was widely assumed the financial crisis and broader economic malaise would be a central focus.
Dana Perino, secretária de imprensa da Casa Branca, se recusou a tirar da agenda, mas foi amplamente assumido que a crise financeira e maior mal-estar econômico seria um foco central.
(B) The topics One likely issue for discussion are likely to include the terms for a proposed second economic stimulus package that Mr Obama has urged Congress to pass before he takes office.
A questão questão provável para discussão é provável de incluir os termos de um segundo pacote de estímulo econômico proposto que Obama pediu ao Congresso para aprovar antes de ele assumir o cargo.
(C) In another potential flashpoint between the president and president-elect, Mr Emanuel also voiced support for Democratic efforts to extend government support to the ailing US car industry in spite of resistance from the White House.
Em um outro potencial problema entre o presidente eo presidente eleito, Emanuel também manifestou apoio aos esforços democratas para alargar o apoio do governo para a indústria de automóveis nos EUA em crise, apesar da resistência da Casa Branca.
(D) In his statement after the election, Mr Bush lauded Mr Obama’s win as “a triumph of the American story, a testament to hard work, optimism and faith in the enduring promise of our nation”.
Em sua declaração após a eleição, Bush elogiou a vitória de Obama como "um triunfo da história americana, um testemunho do trabalho duro, otimismo e fé no promessa duradoura de nossa nação ".
(E) The two men were expected to meet alone, allowing a candid discussion about the demands of the job and the pressing issues Mr Obama will face when he takes office on January 20.
Os dois homens eram esperados para atender sozinho, permitindo uma discussão franca sobre as demandas do trabalho e as questões prementes que Obama terá de enfrentar quando tomar o cargo em 20 de janeiro.

20 - In paragraph 4, “to shore up the economy” means:

(A) discourage strongly;
Desencorajar fortemente;
(B) ruin for good;
Ruína para o bem;
(C) support solidly;
Apoiar solidamente;
(D) find a solution;
Encontrar uma solução;
(E) attack fiercely.
Atacam ferozmente.

21 - Linking words are used to provide different semantic ideas. In the sentence below, the word “despite” carries in itself an idea of: Despite the potential for conflict, both Mr Bush and Mr Obama have stressed their willingness to work together in a bipartisan fashion during the transition phase since the latter beat John McCain, the Republican candidate, in last week’s election.
Palavras de ligação são usados para fornecer diferentes idéias semânticas. Na frase abaixo, a palavra "despite" carrega em si uma idéia de: Apesar de o potencial de conflito, tanto o presidente Bush e Obama têm enfatizado a sua vontade de trabalhar juntos de forma bipartidária, durante a fase de transição desde a última batida de John McCain , o candidato republicano, nas eleições da semana passada.

(A) contrast;
Contraste
(B) alternative;
Alternativa
(C) reason;
Razão
(D) consequence;
Consequência
(E) condition.
Condição

22 - Choose the option that contains a correct correspondence:
Escolha a opção que contém a correspondência correta:

(A) “malaise” (p. 2) and “wholeness” are synonymous.
(B) “likely” (p. 3) is an antonym for “probably”.
(C) “in spite of”(p. 6) and “despite” express different ideas.
(D) “lauded” (p. 10) can be replaced with “praised”.
(E) “swiftly” (p. 13) and “slowly” have similar meanings.

Malaise [unease, uneasiness] = indisposição, mal-estar
Wholeness [haleness, integrity, unity] = totalidade
Likely [probably, belike] = provável
In spite of [despite] = apesar de, não obstante, a despeito de
Lauded [to laud] = glorificado, louvado
Praised [to praise] = elogiado, louvado, aprovado
Swiftly [fleetly] = depressa, rapidamente
Slowly = lentamente, devagar

23 - The suffix “-ship” appears in “bipartisanship” (p. 8). The only word that also forms a noun ending in “-ship” is:
O sufixo "-ship" aparece em "bipartidarismo" (p. 8). A única palavra que também forma um substantivo que termina em "ship" é:

(A) potential;
(B) leader;
(C) inherit;
(D) recognise;
(E) refuse.

Leadership = liderança


24 - In paragraph 9, the idiom “take something to heart” means:
No parágrafo 9, a expressão "levar alguma coisa para o coração" significa:

(A) consider something very seriously;
Considerar algo muito seriamente;
(B) think about something repeatedly;
Pensar em algo repetidamente;
(C) criticise someone angrily;
Criticar alguém com raiva;
(D) make someone feel less determined;
Fazer alguém se sentir menos determinado;
(E) regard something thoughtfully.
Conta uma coisa, pensativo.

25 - The following sentence was extracted from the text. “I think he feels like he has a real mandate for change. We need to get off the course that the Bush administration has set.”
The best paraphrase of the excerpt above is:
A seguinte frase foi extraída do texto. "Eu acho que ele sente que tem um mandato para a mudança real. Temos de sair do curso que a administração Bush criou. "
A melhor paráfrase do trecho acima é:

(A) He thinks he feels like he has a real mandate for change.
We need to get off the course that the Bush administration has set.
Ele acha que ele sente que tem um mandato para a mudança real.
Precisamos sair do curso que a administração Bush criou.

(B) He thought he felt like he had a real mandate for change.
They needed to get off the course that the Bush administration had set.
Ele achava que ele sentiu que tinha um verdadeiro mandato para a mudança.
Eles precisavam sair do curso que a administração Bush havia estabelecido.

(C) He thinks he feels like he had a real mandate for change.
They need to get off the course that the Bush administration has set.
Ele acha que se sente como se tivesse um verdadeiro mandato para a mudança.
Eles precisam sair do curso que a administração Bush criou.

(D) He thinks he felt like he had a real mandate for change.
They need getting off the course that the Bush administration has set.
Ele acha que ele sentiu que tinha um verdadeiro mandato para a mudança.
Eles precisam sair do curso que a administração Bush criou.

(E) He thought he felt like he has had a real mandate for change.
They needed and got off the course that the Bush administration had set.
Ele achava que ele sentiu que teve um verdadeiro mandato para a mudança.
Eles precisavam e ficou fora do curso que a administração Bush havia estabelecido.


Respostas: 
16 - D      17 - B       18 - D      19 - X      20 - C      21 - A      22 - D      23 - B       24 - A       25 - B


Aquisição de vocabulário:

outgoing = partida, saída
drawn on = utilizada
widely = amplamente
broader = mais largo
malaise = mal-estar
issue = questão
urged = incitar, pressionar, insistir
takes office = toma posse
willingness = disposição, boa vontade
shore up = fortalecer
drop = queda
further = adicionar
attempt = tentativa
flashpoint = foco de conflito
ailing = aflito, atormentado, angustiado, doente, em crise
in spite = apesar de
have stressed = ideia de: alertar, sublinhar, insistir
bipartisan fashion = forma bipartidária
beat = bater (sentido de vencer, no texto)
Looking ahead = olhando para o futuro
stuff = coisa, material
harshly = severamente
throughout = durante todo, ao longo de
testament = testamento (testemunho, no texto)
oval-shaped = oval, de forma oval
inherit = herança
candid = cândido, direto, franco
swiftly = rapidamente
revoke = revogar


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