Questões de Concurso Comentadas sobre interpretação de texto | reading comprehension em inglês

Foram encontradas 9.238 questões

Q929009 Inglês

Considering the text 6A4AAA, judge the following items.


The article concerns legal aspects of heritage as well as anthropological matters that may guide the legal decisions.

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Q929008 Inglês

Considering the text 6A4AAA, judge the following items.


Tangible and intangible programs of protection differ in the sense that the former can rely on existing laws in national levels whereas the latter demands the creation of new institutional instruments.

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Q929007 Inglês

Considering the text 6A4AAA, judge the following items.


The protection of historical monuments is one of the precursors which shapes the concept of heritage.

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Q929005 Inglês

Considering the text 6A4AAA, judge the following items.


The research on intangible heritage started only in the 21st century as the result of international negotiation.

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Q923183 Inglês
The item that does NOT describe a Communicative Language Teaching feature is:
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Q923174 Inglês
Read the text and answer to the question.

    Classroom interaction is studied from a social interaction perspective to unearth the mechanisms teachers and students use to conduct their classroom business. Classroom interaction research originated, like all social interaction research, when in the 1960s recording technology such as cameras and microphones became accessible for researchers. Recording techniques have ranged from one hand-held camera to several cameras on poles, and from researchers sitting or even participating in the classroom, to those who witnessed the lesson on a monitor in an adjacent room, or only saw the recordings afterwards. Audio has been recorded following the available technology and research aims with cameramounted or separate microphones, or wireless individual microphones on the teacher or on individual students. Recent digital technology has allowed these different streams to be fed directly into a computer where they can be synchronised with each other and with subsequent transcripts. Sometimes, classroom recordings have been supplemented by interviews of different kinds, and ethnographic information on factors such as ethnicity or social class. Also, additional information has been assembled on school policy or teacher planning, and additional recordings have been in the school yard, all depending on research aims and researchers’ views on methodology and epistemology.
(Available: www.rug.nl/staff/tom.koole/classroominteractionkoole.)
Some of instances of ethnographic information given in the text are
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Q923173 Inglês
Read the text and answer to the question.

    Classroom interaction is studied from a social interaction perspective to unearth the mechanisms teachers and students use to conduct their classroom business. Classroom interaction research originated, like all social interaction research, when in the 1960s recording technology such as cameras and microphones became accessible for researchers. Recording techniques have ranged from one hand-held camera to several cameras on poles, and from researchers sitting or even participating in the classroom, to those who witnessed the lesson on a monitor in an adjacent room, or only saw the recordings afterwards. Audio has been recorded following the available technology and research aims with cameramounted or separate microphones, or wireless individual microphones on the teacher or on individual students. Recent digital technology has allowed these different streams to be fed directly into a computer where they can be synchronised with each other and with subsequent transcripts. Sometimes, classroom recordings have been supplemented by interviews of different kinds, and ethnographic information on factors such as ethnicity or social class. Also, additional information has been assembled on school policy or teacher planning, and additional recordings have been in the school yard, all depending on research aims and researchers’ views on methodology and epistemology.
(Available: www.rug.nl/staff/tom.koole/classroominteractionkoole.)
Classroom interaction research does NOT do without
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Q923172 Inglês
Read the text and answer to the question.

Empowering teachers to promote inclusive education, a literature review

    It is important that assessment processes and procedures in ITE (Inclusive Teaching Education) are coherent, using a variety of assessment modes, for formative as well as summative purposes (Teaching Council, 2011a). The European Commission (2014) notes that prospective teachers are often assessed using portfolios, which might prepare them to use this type of assessment in their teaching. Literature Review 25 The Agency’s TE4I report noted the need for assessment in ITE to change in line with more active teaching methods. It stressed that across both academic assignments and school practice there is a need for: ‘assessment for learning’ approaches that encourage student/teachers to reflect on their own work and performance and […] formulate their own targets for improvement (European Agency, 2011a, p. 23). It also noted the importance of guided reflection and teacher educators developing knowledge of students’ understanding to provide appropriate challenges together with good models of inclusive assessment practice. Echeita (2014) mentions that at a national or regional level, it is also necessary to set out clear standards for graduating student/teachers, allowing them to monitor whether they have correctly learned the competences related to inclusive education.
(Available: https://www.european-agency.org.)
In order to cater to Inclusive Teaching Education, assessment should
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Q923171 Inglês
Read the text and answer to the question.

Empowering teachers to promote inclusive education, a literature review

    It is important that assessment processes and procedures in ITE (Inclusive Teaching Education) are coherent, using a variety of assessment modes, for formative as well as summative purposes (Teaching Council, 2011a). The European Commission (2014) notes that prospective teachers are often assessed using portfolios, which might prepare them to use this type of assessment in their teaching. Literature Review 25 The Agency’s TE4I report noted the need for assessment in ITE to change in line with more active teaching methods. It stressed that across both academic assignments and school practice there is a need for: ‘assessment for learning’ approaches that encourage student/teachers to reflect on their own work and performance and […] formulate their own targets for improvement (European Agency, 2011a, p. 23). It also noted the importance of guided reflection and teacher educators developing knowledge of students’ understanding to provide appropriate challenges together with good models of inclusive assessment practice. Echeita (2014) mentions that at a national or regional level, it is also necessary to set out clear standards for graduating student/teachers, allowing them to monitor whether they have correctly learned the competences related to inclusive education.
(Available: https://www.european-agency.org.)
According to the text:
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Q923170 Inglês
Marian: What if mom finds out you’ve smuggled a dog into the basement? Arthur: I will cross that bridge when I come to it.
What will Arthur do?
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Q923169 Inglês

Rose: What do you think of Harry?

Meg: Are you trying to set me up with him?


What does the second question mean?

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Q923168 Inglês

Marsha: What did that character want?

Cindy: Beats me!


What are the girls talking about?

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Q923167 Inglês

Charles: This report says we’re almost broke due to the last acquisitions our company made!

Gerald: Don’t worry I got it covered.


What does Gerald mean?

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Q923166 Inglês
Fay: I guess that’s it, Tony. I’m leaving for good. Tony: Let me get it straight, how come you’ve made that decision?
What will Fay do?
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Q921668 Inglês

Instrução: A questão refere-se ao texto abaixo.




ADAPTED FROM: Zittrain, Jonathan. Mark Zuckerberg Can Still Fix This Mess. https://www.nytimes.com/2018/04/07/opinion/sunday/zuckerberg-facebook-privacy-congress.html Acesso :25/04/2018

A palavra there (l. 22) se refere à
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Q921072 Inglês

A Catastrophe a Good Audit Trail Can Help You Avoid

PUBLISHED ON FRIDAY, AUGUST 15, 2014 BY ADAM BLUEMNER


      Ladies and gentlemen, reintroducing your old, but underappreciated friend: the humble accounting audit trail.

      Of course, the idea behind the audit trail is simple, really. When you make an entry or change to your accounting records, your accounting software automatically logs the details for future reference. Who did what, when, how, and for how much? It’s the job of the audit trail to make sure that story is always accessible.

      As straightforward as the audit trail is, maintaining and monitoring it properly can keep your business out of some complicated messes, including fraud.

      The Association of Certified Fraud Examiners estimates that 5% of organizational revenues are lost to fraud. That’s more than $3.5 trillion annually defrauded on a global basis. Brought down to the level of the individual organization, the average occupational fraud case amounts to $140,000 of lost revenue.

      The audit trail is the fundamental business tool for both identifying and preventing fraud.

      Fraud, of course, doesn’t just happen magically. It takes an accumulation of actions that will leave footprints. For instance, a common scheme involves entering a record into the AP ledger, printing a blank check, and then assigning a phony payee after the fraudster has made payment to themselves or someone else in on the scheme. This sort of fraud is relatively easy to detect − if there is an active audit trail being maintained and monitored.

      The audit trail doesn’t just provide a mechanism for fraud detection, ..I.. . The presence of a carefully maintained and frequently monitored audit trail also acts as a powerful deterrant, in precisely the same way as a video monitor, alarm system, or any other visible security measure.


(Adapted from: https://softwareconnect.com/accounting/4-catastrophes-a-good-audit-trail-can-help-avoid/) 

Segundo o texto,
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Q921070 Inglês

Considere o texto abaixo.


"[AuditFile] is a great auditing tool and I love how I can log in while I'm at the client’s office instead of worrying about checking out files like I did with the previous software I used."

− Reviewer A


"AuditFile rocks! I have the opportunity to look at a lot of accounting tools. The sign-up process for AuditFile is one of the easiest I have seen... it only takes a few minutes to be up and running!"

− Reviewer B


"AuditFile.com has been the best project management system we have used, allowing us to easily manage over 20 projects. Their integration of file management and progress reporting has made our practice more efficient. Additionally, the ability to track our target projects with their CRM tool has allowed us to close more deals. Kevin and his team add tremendous value to our small practice."

− Reviewer C


"AuditFile.com has been amazing for our firm. It’s not just a change in platform, but a change in the way we view our audit practice. We now have the reach and resources of firms several times our size. As a small firm who has had parts of their accounting practice in the cloud for years it’s been a goal of ours to move our audit practice to the cloud for quite some time."

− Reviewer D


"AuditFile is a cloud-based audit solution that lets firms track and manage every aspect of the audit, review or compilation process. It's also working on integrating with major online accounting software solutions, so it's more than doing its part to bring audit into the same cloud-based, integrated, automated world that tax and accounting have been in for more than a decade."

− Reviewer E

(Adapted from: https://auditfile.com/)


Afirma-se com propriedade sobre o texto:

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Q920715 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
During the panel presentation in New York, Erik Asgeirsson showed to be
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Q920714 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
The sentence that warns about the harmful effects advances in technology may bring is:
Alternativas
Q920713 Inglês

READ TEXT II AND ANSWER TO THE QUESTION.


TEXT II


Blockchain: An opportunity for accountants? Or a threat?




(Source: https://www.multirede.com.br/wpcontent/uploads/2017/09/blcokchain2.png. Retrieved on January 25th 2018)
By Ken Tysiac
November 17, 2017

The emergence of blockchain technology has led to a concern in the CPA profession that is perfectly understandable.
Technological advances can threaten people’s livelihoods in any number of professions. The development of the Internet had a devastating effect on newspaper journalists, and some experts say self-driving vehicles may cause huge job losses among truck drivers.
Blockchain, meanwhile, has implications for the accounting profession. Blockchain is a digital ledger on which transactions are recorded chronologically and can be viewed by all who have access. The technology is expected to affect auditing, cybersecurity, and financial planning and analysis.
Erik Asgeirsson, president and CEO of CPA.com, the technology arm of the AICPA, said that some CPAs have anxiety that blockchain might put audit professionals out of business. But while blockchain is likely to change the way CPAs work, he said, he is telling accounting firm leaders that the accounting profession can continue to thrive through the use of blockchain technology.
“It’s going to be a fantastic, secure database that will have uses,” he said during a panel presentation Tuesday at the Wall Street Blockchain Alliance’s Blockchain for Wall Street education day in New York City. “But it’s not going to put them out of work.”
Large and medium-size CPA firms already are seeing the implications of blockchain for their clients, Amy Pawlicki, CPA, vice president–Assurance & Advisory Innovation for the Association of International Certified Professional Accountants, said during the panel session. Companies are implementing blockchain into their enterprise resource planning (ERP) systems, particularly for tasks such as procurement and supplier management.
Blockchain’s ledger-based technology can simplify the procurement process because it enables secure recording of transactions in a way that can lead to unprecedented transparency and increased operational efficiency.
“Our auditors are already auditing transactions in the blockchain,” Pawlicki said.
Blockchain’s transparency gives visibility to all transactions for approved users, and this may decrease auditors’ work with sampling and validating transactions. But this allows auditors more time to focus on controls and investigating anomalies. Meanwhile, opportunities are emerging for CPAs to use blockchain technology as they expand their assurance services to areas such as cybersecurity and sustainability.
“We’ve got a lot of work to do … it’s a great opportunity in an area where CPAs can add a lot of value,” Pawlicki said.
An important next step for the profession in the use of blockchain is accommodations for the technology from standard setters and regulators. SEC Chief Accountant Wesley Bricker, CPA, J.D, said Tuesday that the commission’s Office of the Chief Accountant is investing time in understanding blockchain technologies, and suggested that accounting professionals do the same.
“It is important that those in the accounting profession invest the time to understand new trends and developments in technology and commerce to identify their potential effects on financial reporting to investors,” Bricker said during a speech at a Financial Executives International conference in New York City.
Past developments such as the emergence of computers, ERP systems, and cloud computing have merely changed CPAs’ work instead of making them irrelevant. The same can be true with blockchain, Asgeirsson said.
“Through every phase,” Asgeirsson said, “what’s really happened is that the accountant’s and the auditor’s role has just evolved.”

(Source:https://www.journalofaccountancy.com/news/2017/nov/blockch ain-opportunity-for-accountants-201717900.html. Retrieved on January 22nd, 2018)

Glossary:
CEO: Chief Executive Officer
CPA: Certified Public Accountant
ERP: Enterprise Resource Planning
AICPA: American Institute of Certified Public Accountants
The title of Text II introduces a
Alternativas
Respostas
6641: C
6642: C
6643: C
6644: E
6645: A
6646: D
6647: A
6648: C
6649: A
6650: B
6651: D
6652: B
6653: A
6654: D
6655: D
6656: C
6657: E
6658: D
6659: B
6660: A