Your answers to questions 21 to 24 must be based on the
text below entitled "A dip in the middle":

A dip in the middle
Source: The Economist (adapted)
Sep 8th 2005

Income tax has been paid in Britain for more
than two centuries. First introduced by William Pitt the
Younger to finance the war against Napoleonic France,
it is the Treasury´s biggest source of revenue, raising
30% of tax receipts. It arouses strong political emotions,
regarded as fair by some because it makes the rich pay a
bigger share of their income than the poor, but unfair by
others because it penalizes enterprise and hard work.
During the past 30 years, income tax has been
subject to sweeping changes, notably the cut in the top
rate from 98% to 40% under Margaret Thatcher between
1979 and 1988. Now another Conservative politician,
George Osborne, is floating a radical reform to match
that earlier exploit. The shadow chancellor announced
on September 7th that he was setting up a commission
to explore the possible introduction of a flat income tax
in Britain.
Introducing a flat income tax into Britain would
involve two main changes. At present, there are three
marginal tax rates. These three rates would be replaced
by a single rate, which would be considerably lower than
the current top rate. At the same time there would be an
increase in the tax-free personal allowance, currently
worth 4,895 pounds.

READ TEXT I AND ANSWER QUESTIONS 21 TO 25:

TEXT I

The integral approach strategies adopted by
Favela-Bairro consist of proposals of integrated and
participative actions. The path that goes from welfare
to work should combine programs and services for
human and social development with labor and incomegeneration
opportunities. To be viable, however, social
promotion interventions should be focused on
geographical areas with a high concentration of poverty,
specifically on the poorest families.
An intersectoral decentralized and participative
approach can produce synergetic effects capable of
providing greater impact for poverty and inequality
reduction policies, and capable of contributing to their
sustainability.
Although Favela-Bairro has been based on the idea
of integrated urban infrastructure interventions, initially
the program did not incorporate all the basic components
of an integral approach strategy. These components
were gradually incorporated into its design as a result
of the participatory process and the transformations
that occurred in the municipal administration.
Favela-Bairro is the result of an evolving process
that resulted in the creation of a typical integral
development model with a territorial base that
incorporates life-cycle perspectives.
Rio de Janeiro inhabitants, either living in favelas
or not, recognize the importance of the Favela-Bairro
program. A public opinion poll carried out in 2003 asked
cariocas (as Rio residents are called) to choose from
a list of governmental programs the one to which the
next mayor should give priority. Favela-Bairro was
chosen in first place in all three rounds of the survey.
The same institute asked respondents about the most
important project for the city, and again Favela-Bairro
ranked first: 26.1 percent of respondents have elected
Favela-Bairro as more important than programs such
as minimum income, popular restaurants, and even
essential works in major city roads.

(www.worldbank.org on September 10, 2005)

Your answers to questions 28 to 32 must be based
on the text below, which is entitled "Sharon pushes
ahead, regardless":

Sharon pushes ahead, regardless
Source: www.economist.co.uk
April 19, 2004 (Adapted)

Following his fruitful visit to the White House last
week, Israel's prime minister, Ariel Sharon, has returned
home to push ahead with his plan for a "unilateral
disengagement". The plan involves abandoning the
Gaza strip by the end of next year while keeping "for all
eternity" some chunks of the West Bank where there
are already large Jewish settlements. It also includes
continuing (in public at least) to express an interest in
reaching a diplomatic solution with Palestinian
moderates but striking hard at military groups. In pursuit
of the latter part of Sharon's plan, on Saturday April
17th, an Israeli attack helicopter blew up a car carrying
Abdel-Aziz Rantisi, who had become Hamas's chief
after an Israeli attack last month killed the Islamist
militant group's previous leader, Sheikh Ahmed Yassin.
Since Saturday's attack, Mr Sharon has won the
backing of three influential Israeli ministers for the
proposed Gaza pull-out.
The assassination of Dr Rantisi (shortly after a
Palestinian suicide bomber had killed an Israeli soldier
at the main crossing into Gaza) drew outright
condemnation from the United Nations, the European
Union and Russia - three of the four members of the
"Quartet" that drew up the now-tattered "road map"
towards peace between Israel and the Palestinians.

Your answers to questions 23 to 27 must be based
on the review below, which is entitled "Illusions of
Empire: Defining the New American Order".

Illusions of Empire: Defining the New
American Order
Source: www.foreignaffairs.org
March/April 2004 (Adapted)

In his book The Sorrows of Empire: Militarism,
Secrecy, and the End of the Republic, Chalmers
Johnson advances the disturbing claim that the United
States' Cold War-era military power and far-flung base
system have, in the last decade, been consolidated in a
new form of global imperial rule. The United States,
according to Johnson, has become "a military
juggernaut intent on world domination."
Driven by a triumphalist ideology, an
exaggerated sense of threats, and a self-serving
military-industrial complex, this juggernaut is tightening
its grip on much of the world. The Pentagon has
replaced the State Department as the primary shaper of
foreign policy. Military commanders in regional
headquarters are modern-day proconsuls, warriordiplomats
who direct the United States' imperial reach.
Johnson fears that this military empire will corrode
democracy, bankrupt the nation, spark opposition, and
ultimately end in a Soviet-style collapse.

Read the text below in order to answer questions 21
and 22:

Brazil's foreign policy: A giant stirs
Source: www.economist.co.uk
June 10, 2004 (Adapted)

It is a small force, but of huge symbolic significance.
This month, 1,200 Brazilian troops arrived in Haiti, the
country's biggest foreign military deployment since the
second world war. Brazil is commanding a United
Nations peacekeeping force of 6,700 mainly Latin
American troops and 1,600 police which is taking over
from American and French forces in the Caribbean
island. This marks a new departure. Brazil has long
been a gentle and introverted giant, content to be a
bystander on the world stage. Now that is changing.

Analyze the alternatives below in order to choose
the appropriate translation for the two sentences
below into Portuguese:

Read the text below in order to answer questions 29
and 30:

Responsibility of Accountants and Auditors

How can accountants and auditors help in this
anticorruption drive? First of all, accountants are the
first set of gatekeepers to ensure that transactions are
valid, at arm's-length, captured, and properly
recorded according to established standards.
Secondly, "as professionals with a duty to protect the
public interest, they are bound by rigorous codes of
professional and personal ethics calling for the
highest levels of integrity and objectivity". Thirdly,
"their key strategic positions within an enterprise or
organization - whether in an internal position or as an
external auditor or adviser - mean that they very
often have access to highly privileged and confidential
information."(Frank Harding: "Corruption: Rising to the
Challenge", IFAC - May/1999.)
Both accountants and auditors perform their
respective functions on the bases of national and
international standards of practice which have clear
guidelines in identifying, for instance, indicators of
fraud and other irregularities, and reporting these to
the highest levels of authority.

Internet: www.guyanajournal.com
Accessed in Nov/2003