Questões de Concursos Públicos - CESPE / CEBRASPE

Com relação a séries de valores, valores atual e futuro e contas a receber, julgue o item seguinte. Considere a seguinte situação hipotética. Determinada empresa que só vende a prazo tem uma média de contas a receber de R$ 100.000,00 e um quociente de giro anual das vendas de 5. Essa empresa constatou que os concorrentes, cujas operações também são feitas exclusivamente a prazo, têm vendas 80% superiores. Para alcançar essa mesma meta, a referida empresa está disposta a reduzir as exigências para a concessão de crédito. Nessa situação hipotética, se a empresa mantiver estoques médios de R$ 150.000,00 em contas a receber, então ela terá de aumentar o prazo médio de recebimento.

Define-se a política fiscal de um certo país como a administração exclusivamente

A respeito da análise e avaliação econômica e financeira, julgue o item a seguir. No processo de tomada de decisões financeiras, devem ser priorizadas a minimização do risco e a maximização do retorno, tendo, por isso, os investidores racionais a expectativa de, simultaneamente, correrem os menores riscos e obterem o maior retorno.

Em relação à prática pedagógica e seus objetivos, julgue os itens que se seguem, considerando os fundamentos da educação brasileira.  São os objetivos de ensino que expressam os propósitos definidos quanto ao desenvolvimento de capacidades necessárias para que o educando lide com as transformações sociais

Com relação ao financiamento da seguridade social, julgue os seguinte item Em caso de eventuais insuficiências financeiras decorrentes do pagamento de benefícios de prestação continuada, a previdência social poderá elevar alíquotas das contribuições sociais de empregados e empregadores até o limite do débito apurado. 

No que se refere à elaboração de diversas demonstrações contábeis, julgue o item a seguir. Para obtenção da demonstração do valor adicionado (DVA) consolidada, deve-se realizar o somatório das DVA das empresas que compõem o consolidado.

No que se refere à elaboração de diversas demonstrações contábeis, julgue o item a seguir. Uma sociedade anônima de capital aberto cujo patrimônio líquido seja de R$ 1,95 milhão será dispensada da elaboração e da publicação da demonstração dos fluxos de caixa.

De acordo com o Manual de Redação da Presidência da República, julgue o seguinte item. Nas comunicações oficiais, estaria correta a sentença Vossa Excelência está satisfeito com o resultado da votação se o expediente que a contivesse fosse dirigido a uma pessoa do sexo masculino.

1 Barbara Dawson, director of the Hugh Lane Gallery in Dublin, remembers very clearly the day in 1997 when she climbed the steep stairs and entered Francis Bacon’s studio at 4 7 Reece Mews, South Kensington. It had been left the way it was when he passed away, on April 28 1992, and it was a chaos of slashed canvases, paint-splashed walls, cloths, 7 brushes, champagne boxes, and a large mirror. She stood and stared for a long time, in a kind of incredulity, “and actually it became quite beautiful.” She began to see “paths cut through 10 it,” and details. “The last unfinished painting was on the easel when I went in there, and on the floor underneath the easel was a short article on George Michael, the singer, about how he 13 liked to be photographed from one side. It was like looking into somebody’s mind”.  7 Reece Mews was tiny, and apart from the studio 16 consisted of two rooms — a kitchen that contained a bath, and a living room that doubled as a bedroom. The studio had one skylight, and Bacon usually worked there in the mornings. He 19 tried to paint elsewhere — in South Africa, for example, when he was visiting family, but couldn’t. (Too much light, was the rather surprising objection.) He liked the size and general 22 frugality, too.  Dawson recognised that the studio was the making of Bacon’s art in a more profound sense than just being a 25 comfortable space to paint in, and determined that it should not be dismantled. John Edwards, to whom Bacon had bequeathed Reece Mews, felt similarly, and after months of painstaking 28 cataloguing by archaeologists, conservators and photographers, the Hugh Lane Gallery took delivery of the studio, in 1998. It was opened to the public in 2001.  31 What is visible now, in a climate-controlled corner of the gallery, a gracious neo-classical building on Parnell Square in Dublin, is in fact a kind of faithful “skin” of objects; the 34 tables and chairs have all been returned to their original places, the work surfaces seem as cluttered as they were — but the deep stuff, the bedrock, has been removed and is kept in 37 climate-controlled archival areas. In the end, there were 7,500 items — samples of painting materials, photographs, slashed canvasses, umpteen handwritten notes, drawings, books, 40 champagne boxes.  Bacon was homosexual at a time when it was still illegal, and while he was open about his sexuality, his notes for 43 prospective paintings refer to “bed[s] of crime]”, and his homosexuality was felt as an affliction, says Dawson. It wasn’t easy. The sense of guilt is apparent in his work, as well as his 46 fascination with violence. “His collections of pictures, dead bodies, or depictions of violence — he’s not looking at violence from the classic liberal position”. It was all, concedes 49 Dawson, accompanied by intellectual rigour, and an insistent attempt at objectivity — “he’s trying to detach from himself as well.”  52 Everything was grist, and in his studio even his own art fed other art. He returned to his own work obsessively, repeating and augmenting. And of course, he responded 55 negatively — and violently — as well as positively; a hundred is a lot of slashed canvasses to keep around you when you’re working, especially when they are so deliberately slashed. In 58 a way, all this might serve as a metaphor for the importance of our understanding of his studio as a whole.  Aida Edemarian. Francis Bacon: box of tricks. Internet: (adapted). Decide whether the statements below are right (C) or wrong (E) according to the ideas and facts mentioned in the text. The author of the text claims that the fact that George Michael liked having his profile photographed revealed a lot about his personality.

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Com relação ao financiamento da seguridade social, julgue os seguinte item Além da contribuição proveniente de empregados e empregadores, são fontes de custeio da seguridade social, de forma direta e indireta, os recursos oriundos dos orçamentos da União, dos estados, do DF e dos municípios.