Questões para Concursos

Text CB1A6

First established in 2002 by the Brazilian government, and later expanded with the support of WWF and private donors, the conservation program known as ARPA helps protect 120 conservation areas spanning more than 60 million hectares — about the size of Ukraine — of the Brazilian Amazon. The program initially worked on creating new protected areas and then on designing a durable financial mechanism to support their protection.
A new phase, called ARPA Comunidades (Communities), is now shifting the focus to the traditional communities who live within the forest and help protect it. Half of the conservation areas covered by ARPA are sustainable-use conservation units like the Chico Mendes Extractive Reserve, inhabited by local communities who live sustainably off the forest‘s resources.
Announced during the COP30 climate summit in the Amazonian city of Belém, ARPA Comunidades will focus on these 60 sustainable-use reserves, which together cover an area of 23.7 million hectares, nearly the size of the U.K. The aim is to help reduce deforestation and improve the well-being of the local populations by supporting the development of local bioeconomies. Over 15 years, the program hopes to directly impact 130,000 people. It will also seek to add a further 3 million hectares of protected areas.
A 2023 paper by the Escolhas Institute, a Brazilian research organization, found that a 1% reduction in extreme poverty in the Brazilian Amazon has the potential to reduce deforestation by 27,000 hectares in the region.
Greater recognition of local communities‘ needs and role in protecting the forest is not a new demand, said Carlos Durigan, a researcher at the Amazon Environmental Research Institute (IPAM).
Internet: (adapted).

Qatar has made itself into the diplomatic capital of the world. Dotted across Doha are the many palaces and offices that have hosted, over recent years, negotiations about the many intractable diplomatic issues that have taken place the world over.
The power Qatar has come to wield has taken many observers by surprise. As a traditional Muslim monarchy in the Middle East, Qatar is a new kind of location for the sort of high-stakes geopolitical deal-making transacted until recently in Geneva and Oslo. Yet since October, the nation’s massive investment in becoming the world’s go-between has come into its own. Having long cultivated close relations with both the US and Hamas, Qatar became the locus of ceasefire negotiations in major local conflicts, as well as discussions over aid and evacuating the wounded. Its mediation has grown from a strategy to enhance its own safety into a role that underpins the entire world’s security.

Nesrine Malik. The go-between: how Qatar became the global capital of diplomacy. In: The Guardian. Internet: (adapted).

About the preceding text, judge the following items.

In recent years, awareness has grown of the scope and scale of violence and discrimination directed at lesbian, gay, bi, trans (LGBT) and intersex people around the world ⸺ including killings, torture, arbitrary detention and widespread discrimination in access to health care, education, employment and housing.
United Nations, regional and national human rights bodies have identified critical gaps in the implementation of international standards to address these and related violations, and have issued a plethora of recommendations, including, among them, the repeal of discriminatory legislation and measures to protect LGBT and intersex people from discrimination, violence, torture and ill treatment, and safeguard rights to freedom of expression, association and peaceful assembly.
Increasingly, governments are taking action ⸺ whether in the form of legislation and policy measures or through targeted social and education programmes. At the United Nations Human Rights Council, more than one hundred countries from all regions around the world have voluntarily committed to take measures to end violence and discrimination linked to sexual orientation and gender identity, based on recommendations generated during the first two cycles of the Universal Periodic Review.
However, serious challenges remain. While many countries have taken encouraging steps, in most cases, these efforts have fallen short of the concerted strategy required to tackle violence and discrimination against LGBT and intersex people. Even in countries that have arguably recorded the most progress in respect of the rights of gay men and lesbians, there has been far less attention given to protecting the rights of trans people and only incipient attention to the rights of intersex people.

United Nations Office of the High Commissioner for Human Rights (OHCHR). Living Free and Equal: What States are doing to tackle violence and discrimination against lesbian, gay, bisexual, transgender and intersex people. (2016). Internet: (adapted).

Considering the ideas and linguistic aspects of the previous text, judge the following items.

Cyber issues have become increasingly central in international affairs and the breadth of issues discussed under this rubric has grown, including questions of peace and conflict, the fight against cybercrime and controversies around internet governance. In this context, three issue characteristics have affected the practice of cyber diplomacy.
First, cybersecurity retains a strong technical undercurrent that not only poses a challenge to conventional diplomatic skills but also introduces a distinct temporal quality. Reflecting broader trends in digital connectivity, cybersecurity evolves at the speed of technology, contributing to the transient nature of diplomatic practices, the limits of which are "constantly being renegotiated". These conceptual ambiguities have imbued cyber governance with a distinct political dynamic, offering ample opportunity for varied policy solutions to find "rhetorical shelter".
Second, perceptions of the stakes involved are equally evolving, with initial concerns about cyber war and cyberterrorism being supplemented with a focus on attacks below the level of armed attack. Relatedly, dichotomies across cybercrime and international security are blurring as cybercriminals are enlisted in state-sponsored campaigns.
Third, cyber issues exhibit a cross-cutting nature that breaches institutional and epistemic boundaries, calling into action a swath of actors across the public-private divide and requiring coordination across knowledge domains, including technical, legal and policy knowledge.

Johann Ole Willers, Lars Gjesvik. Cybersecurity as an issue of international affairs. In: Diplomacy in the age of expertise: the case of cyber diplomacy. International Affairs, Oxford University Press, fev./2026. Internet: (adapted).

Based on the ideas presented in the preceding text, as well as on its linguistic aspects, judge the following items.

Text 11A1-I

“Newspeak,” the “official language of Oceania” in the novel 1984 , comes from “new speak” and was created to supersede “Oldspeak,” or Standard English. Newspeak isn’t just buzzwords, but the deliberate replacement of one set of words in the language for another. Its transition, expected to be completed “by about the year 2050,” appears not through history or social change, but through the will of the Party. The purpose of Newspeak was not only to provide a medium of expression for the world-view and mental habits proper to the devotees of Ingsoc, but also to make all other modes of thought impossible.
Orwell discusses the “perfected” form of Newspeak, with grammatical “peculiarities,” such as “an almost complete interchangeability between different parts of speech.” Its vocabulary is divided into the A, B, and C classes. The A class contains “everyday life” words mutated with prefixes and intensifiers like “uncold,” “pluscold,” and “doublepluscold.” The B class contains doublethink coinages like “joycamp” and “Minipax,” similar to “the characteristic features of political language (…) in totalitarian countries.” The citizens of Oceania must have “an outlook” shaped by these restricted words; even sexual life was regulated by “sexcrime” and “goodsex.”
The C class “consisted entirely of scientific and technical terms,” defined rigidly and stripped of meanings. There was no vocabulary for science as a habit of mind; any meaning it could bear was “already sufficiently covered by the word Ingsoc.” This linguistic control made translating the past nearly impossible. “All mans are equal” could exist only as “a palpable untruth,” and Jefferson’s preamble could only be swallowed by the single word “crimethink.”
The phrase “alternative facts” could fit easily into the “Newspeak Dictionary,” showing how such language can sink into discourse and become Newspeak itself.

Josh Jones. George Orwell Explains How “Newspeak” Works, the Official Language of His Totalitarian Dystopia in 1984. January 25th, 2017. Internet: (adapted).

When conducting a survey on the use of technology in the legislative process, one of the questions I asked was “Has the legislature, as an institution or in part, resisted technology based changes?” I asked this question based on my own experience with the Massachusetts Legislature. I spent 9 years working with legislators and senior staff, and the way they sometimes approached technology was at times comical―at times frightening. My friends and I watched on―and laughed―the first time a laptop computer or an iPhone made its way onto the floor of the Massachusetts House or Senate and the members gathered around it, acting as though they were looking at an artifact that had been dropped from Mars. I also saw an older legislative drafter become befuddled and angry when he was forced to start using the “track changes” and “comment” functions on Microsoft Word rather than marking up a bill with his beloved red pencil.

Sean J. Kealy. Technology & Legislative Drafting In The United States. Internet: (adapted).

Judge the following items concerning the previous text.

Atenção : Considere o texto abaixo para responder às questões de números 65 a 68.

Big Techs

When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up

RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit redistribution schemes.

When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.

Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than the required 19.3 percent.

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018. Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.

At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):
- Single malt is almost identical to the Double Irish, and was identified with Microsoft (LinkedIn), and Allergan in 2017;
- CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.
(Adapted from https://lwmnmoridfinance.comíwealth-management'top-5-tax-scandals )

Atenção : Considere o texto abaixo para responder às questões de números 61 e 62.

Defining the Role of a Tax Auditor

The core function of a tax auditor is to examine financial records and supporting documentation against the figures reported on official returns, whether for individuals or corporations. This examination seeks to verify every line item, from gross receipts and reported income to specific deductions claimed for ordinary and necessary business expenses. A primary goal is to confirm that the taxpayer's stated liability aligns precisely with the relevant federal or state tax law.
The auditor works to identify discrepancies or misapplications of the law that may lead to an underpayment of taxes due. They scrutinize documentation that supports deductions, such as receipts for charitable depreciation claimed or substantiation for contributions. The auditor ultimately determines if the taxpayer owes additional tax, is due a refund, or if the return is accurate as filed.

(Adapted from https://legalclarity.org/what-is-a-tax-auditor-and-what-do-they-do/ )

Atenção : Considere o texto abaixo para responder às questões de números 63 e 64.

Artificial Intelligence in Accounting and Auditing
Federica De Santis
27 October 2024

The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction populations, and lower audit costs. Nonetheless , similar to any innovation in professional practices, the adoption of Al in auditing poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in their work.
(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9 )

Atenção : Considere o texto abaixo para responder às questões de números 65 a 68.

Big Techs

When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up
RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit redistribution schemes.
When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.
Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than the required 19.3 percent.
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.
Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.
At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):
- Single malt is almost identical to the Double Irish, and was identified with Microsoft (LinkedIn), and Allergan in 2017;
- CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.

(Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)