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

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Q460759 Inglês

                Avoidance and evasion compared: The United States example
      The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In the United States, for example, the term "tax evasion" (or, more precisely, "attempted tax evasion") generally consists of criminal conduct, the purpose of which is to avoid the assessment or payment of a tax that is already legally owed at the time of the criminal conduct. (The term "assessment" is here used in the technical sense of a statutory assessment: the formal administrative act of a duly appointed employee of the Internal Revenue Service who records the tax on the books of the United States Treasury after certain administrative prerequisites have been met. In the case of Federal income tax, this act generally occurs after the close of the tax year - and usually after a tax return has been filed.)


      By contrast, the term "tax avoidance" is used in the United States to describe lawful conduct, the purpose of which is to avoid the creation of a tax liability. Tax evasion involves breaking the law; tax avoidance is using legal means to avoid owing tax in the first place. An evaded tax remains a tax legally owed. An avoided tax (in the U.S. sense) is a tax liability that has never existed. A simple example of tax avoidance in this sense is the situation where a business considers selling a particular asset at a huge gain but, after consulting with a tax adviser, decides not to [VERB] the sale. ......97...... no sale occurs, no gain is realized. The additional income tax liability that [TO GENERATE] by the inclusion of the gain on the sale in the computation of taxable income is simply not incurred, as there was no sale and no realized gain.
(Adapted from Wikipedia: en.w ikipedia.org/w iki/Tax_evasion)


A palavra que preenche corretamente a lacuna é
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Q460758 Inglês

                Avoidance and evasion compared: The United States example
      The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In the United States, for example, the term "tax evasion" (or, more precisely, "attempted tax evasion") generally consists of criminal conduct, the purpose of which is to avoid the assessment or payment of a tax that is already legally owed at the time of the criminal conduct. (The term "assessment" is here used in the technical sense of a statutory assessment: the formal administrative act of a duly appointed employee of the Internal Revenue Service who records the tax on the books of the United States Treasury after certain administrative prerequisites have been met. In the case of Federal income tax, this act generally occurs after the close of the tax year - and usually after a tax return has been filed.)


      By contrast, the term "tax avoidance" is used in the United States to describe lawful conduct, the purpose of which is to avoid the creation of a tax liability. Tax evasion involves breaking the law; tax avoidance is using legal means to avoid owing tax in the first place. An evaded tax remains a tax legally owed. An avoided tax (in the U.S. sense) is a tax liability that has never existed. A simple example of tax avoidance in this sense is the situation where a business considers selling a particular asset at a huge gain but, after consulting with a tax adviser, decides not to [VERB] the sale. ......97...... no sale occurs, no gain is realized. The additional income tax liability that [TO GENERATE] by the inclusion of the gain on the sale in the computation of taxable income is simply not incurred, as there was no sale and no realized gain.
(Adapted from Wikipedia: en.w ikipedia.org/w iki/Tax_evasion)


O verbo que substitui corretamente [VERB] é

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Q460757 Inglês
                        History of the Income Tax in the United States
      The nation had few taxes in its early history. From 1791 to 1802, the United States government was supported by internal taxes on distilled spirits, carriages, refined sugar, tobacco and snuff, property sold at auction, corporate bonds, and slaves. The high cost of the War of 1812 brought about the nation's first sales taxes on gold, silverware, jewelry, and watches. In 1817, however, Congress did away with all internal taxes, relying on tariffs on imported goods to provide sufficient funds for running the government.
      In 18 62, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax in that it was based on the principles of graduated, or progressive, taxation and of withholding income at the source. Additional sales and excise taxes were added, and an "inheritance" tax also made its debut.
      The Act of 18 62 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution. The powers and authority remain very much the same today.
      In 18 68 , Congress again focused its taxation efforts on tobacco and distilled spirits and eliminated the income tax in 1872. It had a short-lived revival in 18 94 and 18 95. In the latter year, the U.S. Supreme Court decided that the income tax was unconstitutional because it was not apportioned among the states in conformity with the Constitution.
      In 1913, the 16th Amendment to the Constitution made the income tax a permanent fixture in the U.S. tax system. The amendment gave Congress legal authority to tax income and resulted in a revenue law that taxed incomes of both individuals and corporations. The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.
      In 1981  , Congress enacted the largest tax cut in U.S. history, approximately $750 billion over six years. The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.
(Adapted from http://w w w .infoplease.com/ipa/A0005921.html)

Ainda segundo o texto,
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Q460756 Inglês
                        History of the Income Tax in the United States
      The nation had few taxes in its early history. From 1791 to 1802, the United States government was supported by internal taxes on distilled spirits, carriages, refined sugar, tobacco and snuff, property sold at auction, corporate bonds, and slaves. The high cost of the War of 1812 brought about the nation's first sales taxes on gold, silverware, jewelry, and watches. In 1817, however, Congress did away with all internal taxes, relying on tariffs on imported goods to provide sufficient funds for running the government.
      In 18 62, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax in that it was based on the principles of graduated, or progressive, taxation and of withholding income at the source. Additional sales and excise taxes were added, and an "inheritance" tax also made its debut.
      The Act of 18 62 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution. The powers and authority remain very much the same today.
      In 18 68 , Congress again focused its taxation efforts on tobacco and distilled spirits and eliminated the income tax in 1872. It had a short-lived revival in 18 94 and 18 95. In the latter year, the U.S. Supreme Court decided that the income tax was unconstitutional because it was not apportioned among the states in conformity with the Constitution.
      In 1913, the 16th Amendment to the Constitution made the income tax a permanent fixture in the U.S. tax system. The amendment gave Congress legal authority to tax income and resulted in a revenue law that taxed incomes of both individuals and corporations. The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.
      In 1981  , Congress enacted the largest tax cut in U.S. history, approximately $750 billion over six years. The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.
(Adapted from http://w w w .infoplease.com/ipa/A0005921.html)

Segundo o texto, nos Estados Unidos,
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Q460755 Inglês
                        History of the Income Tax in the United States
      The nation had few taxes in its early history. From 1791 to 1802, the United States government was supported by internal taxes on distilled spirits, carriages, refined sugar, tobacco and snuff, property sold at auction, corporate bonds, and slaves. The high cost of the War of 1812 brought about the nation's first sales taxes on gold, silverware, jewelry, and watches. In 1817, however, Congress did away with all internal taxes, relying on tariffs on imported goods to provide sufficient funds for running the government.
      In 18 62, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax in that it was based on the principles of graduated, or progressive, taxation and of withholding income at the source. Additional sales and excise taxes were added, and an "inheritance" tax also made its debut.
      The Act of 18 62 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution. The powers and authority remain very much the same today.
      In 18 68 , Congress again focused its taxation efforts on tobacco and distilled spirits and eliminated the income tax in 1872. It had a short-lived revival in 18 94 and 18 95. In the latter year, the U.S. Supreme Court decided that the income tax was unconstitutional because it was not apportioned among the states in conformity with the Constitution.
      In 1913, the 16th Amendment to the Constitution made the income tax a permanent fixture in the U.S. tax system. The amendment gave Congress legal authority to tax income and resulted in a revenue law that taxed incomes of both individuals and corporations. The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.
      In 1981  , Congress enacted the largest tax cut in U.S. history, approximately $750 billion over six years. The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.
(Adapted from http://w w w .infoplease.com/ipa/A0005921.html)

Um sinônimo para offset, no texto, é
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Q460754 Inglês
                        History of the Income Tax in the United States
      The nation had few taxes in its early history. From 1791 to 1802, the United States government was supported by internal taxes on distilled spirits, carriages, refined sugar, tobacco and snuff, property sold at auction, corporate bonds, and slaves. The high cost of the War of 1812 brought about the nation's first sales taxes on gold, silverware, jewelry, and watches. In 1817, however, Congress did away with all internal taxes, relying on tariffs on imported goods to provide sufficient funds for running the government.
      In 18 62, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax in that it was based on the principles of graduated, or progressive, taxation and of withholding income at the source. Additional sales and excise taxes were added, and an "inheritance" tax also made its debut.
      The Act of 18 62 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution. The powers and authority remain very much the same today.
      In 18 68 , Congress again focused its taxation efforts on tobacco and distilled spirits and eliminated the income tax in 1872. It had a short-lived revival in 18 94 and 18 95. In the latter year, the U.S. Supreme Court decided that the income tax was unconstitutional because it was not apportioned among the states in conformity with the Constitution.
      In 1913, the 16th Amendment to the Constitution made the income tax a permanent fixture in the U.S. tax system. The amendment gave Congress legal authority to tax income and resulted in a revenue law that taxed incomes of both individuals and corporations. The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.
      In 1981  , Congress enacted the largest tax cut in U.S. history, approximately $750 billion over six years. The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.
(Adapted from http://w w w .infoplease.com/ipa/A0005921.html)

No texto, a expressão latter year refere-se a
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Q460753 Inglês
                        History of the Income Tax in the United States
      The nation had few taxes in its early history. From 1791 to 1802, the United States government was supported by internal taxes on distilled spirits, carriages, refined sugar, tobacco and snuff, property sold at auction, corporate bonds, and slaves. The high cost of the War of 1812 brought about the nation's first sales taxes on gold, silverware, jewelry, and watches. In 1817, however, Congress did away with all internal taxes, relying on tariffs on imported goods to provide sufficient funds for running the government.
      In 18 62, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax in that it was based on the principles of graduated, or progressive, taxation and of withholding income at the source. Additional sales and excise taxes were added, and an "inheritance" tax also made its debut.
      The Act of 18 62 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution. The powers and authority remain very much the same today.
      In 18 68 , Congress again focused its taxation efforts on tobacco and distilled spirits and eliminated the income tax in 1872. It had a short-lived revival in 18 94 and 18 95. In the latter year, the U.S. Supreme Court decided that the income tax was unconstitutional because it was not apportioned among the states in conformity with the Constitution.
      In 1913, the 16th Amendment to the Constitution made the income tax a permanent fixture in the U.S. tax system. The amendment gave Congress legal authority to tax income and resulted in a revenue law that taxed incomes of both individuals and corporations. The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.
      In 1981  , Congress enacted the largest tax cut in U.S. history, approximately $750 billion over six years. The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.
(Adapted from http://w w w .infoplease.com/ipa/A0005921.html)

A forma correta de [TO GIVE] no texto é
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Q394244 Inglês
The Tipping Point
Source: Newsweek Special Edition Dec 2005 – Feb 2006 (Adapted)

The world of tomorrow is not a world based on a supra- structure of nation-states. It is a world where business is a major shaper not only of economic developments but also of social developments; it is also a world where civil society feels deeply engaged. The only way to foster progress is to knit together the best minds, the most powerful leaders and the truly committed people to jointly define the problems, jointly propose innovative solutions and jointly engage in collaborative actions.

The text details
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Q394243 Inglês
The Tipping Point
Source: Newsweek Special Edition Dec 2005 – Feb 2006 (Adapted)

The world of tomorrow is not a world based on a supra- structure of nation-states. It is a world where business is a major shaper not only of economic developments but also of social developments; it is also a world where civil society feels deeply engaged. The only way to foster progress is to knit together the best minds, the most powerful leaders and the truly committed people to jointly de?ne the problems, jointly propose innovative solutions and jointly engage in collaborative actions.

Paragraph 3 focus on the meaning of business
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Q394242 Inglês
The Tipping Point
Source: Newsweek Special Edition Dec 2005 – Feb 2006 (Adapted)

The world of tomorrow is not a world based on a supra- structure of nation-states. It is a world where business is a major shaper not only of economic developments but also of social developments; it is also a world where civil society feels deeply engaged. The only way to foster progress is to knit together the best minds, the most powerful leaders and the truly committed people to jointly de?ne the problems, jointly propose innovative solutions and jointly engage in collaborative actions.

According to the author, “the only way to foster progress is to knit together the best minds”. In other words, the best minds should
Alternativas
Q394241 Inglês
The Tipping Point
Source: Newsweek Special Edition Dec 2005 – Feb 2006 (Adapted)

The world of tomorrow is not a world based on a supra- structure of nation-states. It is a world where business is a major shaper not only of economic developments but also of social developments; it is also a world where civil society feels deeply engaged. The only way to foster progress is to knit together the best minds, the most powerful leaders and the truly committed people to jointly define the problems, jointly propose innovative solutions and jointly engage in collaborative actions.

In a new form of global governance, multi-stakeholder networks, public-private partnerships and informal alliances of different actors will be the norm rather than the exception. The legitimacy of those platforms will depend less on a traditional “representative” process and much more on ongoing public acceptance and measurable gains.

Business has to play a very special role in such networks, as the generator of innovation. Of course, business has the primary motive of generating shareholder value, but it also has a great function as a social agent. Business is duty-bound to serve humankind by engaging with the other stakeholders of global society to address its challenges creatively and in a spirit of corporate global citizenship

According to the text,
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Q394240 Inglês
Financial and Market Conditions
Source: www.iii.org Jan/2006 (Adapted)

Many forces affect the price, availability and security of the insurance product. Some are external, such as changes in interest rates and the stock market, regulatory activity, the number and severity of natural disasters, growth in litigation and rising medical costs. Others are internal, such as the level of competition

The insurance industry is cyclical. Rates and profits fluctuate depending on the phase of the cycle, particularly in commercial coverages. The profitability cycle may be somewhat different for different types of insurance. While the industy as a whole experienced one of its best years in recent history in 2004 and in the first half of 2005, losses associated with Hurricane Katrina, Rita and Wilma may wipe out the profits of many insurers and force some to raise additional capital. None of the major companies are likely to become insolvent, however.

The text informs us that
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Q394239 Inglês
Financial and Market Conditions
Source: www.iii.org Jan/2006 (Adapted)

Many forces affect the price, availability and security of the insurance product. Some are external, such as changes in interest rates and the stock market, regulatory activity, the number and severity of natural disasters, growth in litigation and rising medical costs. Others are internal, such as the level of competition

The insurance industry is cyclical. Rates and profits fluctuate depending on the phase of the cycle, particularly in commercial coverages. The profitability cycle may be somewhat different for different types of insurance. While the industy as a whole experienced one of its best years in recent history in 2004 and in the first half of 2005, losses associated with Hurricane Katrina, Rita and Wilma may wipe out the profits of many insurers and force some to raise additional capital. None of the major companies are likely to become insolvent, however.

In paragraph 2, the insurance industry is described as cyclical. Thus, it is characterized by elements which
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Q394238 Inglês
Financial and Market Conditions
Source: www.iii.org Jan/2006 (Adapted)

Many forces affect the price, availability and security of the insurance product. Some are external, such as changes in interest rates and the stock market, regulatory activity, the number and severity of natural disasters, growth in litigation and rising medical costs. Others are internal, such as the level of competition

The insurance industry is cyclical. Rates and profits fluctuate depending on the phase of the cycle, particularly in commercial coverages. The profitability cycle may be somewhat different for different types of insurance. While the industy as a whole experienced one of its best years in recent history in 2004 and in the first half of 2005, losses associated with Hurricane Katrina, Rita and Wilma may wipe out the profits of many insurers and force some to raise additional capital. None of the major companies are likely to become insolvent, however.

In paragraph 1, the author
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Q394237 Inglês
Your answers to questions 41-43 must be based on the text below, which is entitled “Insolvencies/Guaranty Funds”:

Insolvencies/Guaranty Funds Source: www.iii.org Feb/ 2006 (Adapted)

The regulation of insurance company solvency is a function of the state. The Gramm-Leach-Bliley Financial Services Modernization Act of 1999, which allowed banks, securities firms, insurance companies and other financial services entities to affiliate and sell one another’s products, continues this practice. State regulators monitor the financial health of companies licensed to provide insurance in their state through analysis of the detailed annual fi nancial statements that insurers are required to file and periodic on-site examinations. When a company is found to be in poor financial condition, regulators can take various actions to try to save it. Insolvencies do occur, however, despite the best efforts of regulators.  

In relation to the monitoring of the ?nancial health of companies licensed to provide insurance, the state regulators
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Q394236 Inglês
Your answers to questions 41-43 must be based on the text below, which is entitled “Insolvencies/Guaranty Funds”:

  Insolvencies/Guaranty Funds Source: www.iii.org Feb/ 2006 (Adapted)

The regulation of insurance company solvency is a function of the state. The Gramm-Leach-Bliley Financial Services Modernization Act of 1999, which allowed banks, securities firms, insurance companies and other financial services entities to affiliate and sell one another’s products, continues this practice. State regulators monitor the financial health of companies licensed to provide insurance in their state through analysis of the detailed annual fi nancial statements that insurers are required to file and periodic on-site examinations. When a company is found to be in poor financial condition, regulators can take various actions to try to save it. Insolvencies do occur, however, despite the best efforts of regulators.

According to the text, “insolvencies do occur”, which means they

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Q394235 Inglês
Your answers to questions 41-43 must be based on the text below, which is entitled “Insolvencies/Guaranty Funds”:

Insolvencies/Guaranty Funds Source: www.iii.org Feb/ 2006 (Adapted)

The regulation of insurance company solvency is a function of the state. The Gramm-Leach-Bliley Financial Services Modernization Act of 1999, which allowed banks, securities firms, insurance companies and other financial services entities to affiliate and sell one another’s products, continues this practice. State regulators monitor the financial health of companies licensed to provide insurance in their state through analysis of the detailed annual fi nancial statements that insurers are required to file and periodic on-site examinations. When a company is found to be in poor financial condition, regulators can take various actions to try to save it. Insolvencies do occur, however, despite the best efforts of regulators.

According to the text, the regulation of insurance company solvency
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Q254353 Inglês
Based on the text above, judge the following items.

The access providers get together with anyone who could make them able to offer lawful downloading just as a public gesture.
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Q10651 Inglês
In the context of the last paragraph, the phrase "visited on Britain, too" (l.27) suggests that
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Respostas
8521: C
8522: D
8523: A
8524: B
8525: D
8526: E
8527: C
8528: D
8529: C
8530: E
8531: B
8532: A
8533: D
8534: C
8535: B
8536: A
8537: E
8538: E
8539: E
8540: E