Questões de Concurso
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(abridged from Next Frontiers in Newsweek, April 3, 2006)
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- Evil ( ) Generosity
b- Inside ( ) Kindness
c- Cruelty ( ) Truth
d- Hate ( ) Loser
e- Despair ( ) Outside
f- Anger ( ) Good
g- Greed ( ) Serenity
h- Lies ( ) Enemy
i- Winner ( ) Love
j- Friend ( ) Hope



honest-to-goodness android, so lifelike that it seems like
a real person. It has moist lips, glossy hair and vivid
eyes that blink slowly. Seated on a stool with hands
5 folded primly on its lap at the 2005 World Exposition in
Japan's Aichi prefecture, it wore a bright pink blazer and
gray slacks. For a mesmerizing few seconds from several
meters away, Repliee was virtually indistinguishable from
an ordinary woman in her 30s. In fact, it was a copy of
10 one.
Japan is proud of the most advanced humanoids in
the world, which are expected to eventually be used as
the workforce diminishes among the decreasing and aging
population. But why build a robot with pigmented silicone
15 skin, smooth gestures and even makeup? To Repliee's
creator, Hiroshi Ishiguro, Director of Osaka University's
Intelligent Robotics Laboratory, the answer is simple:
"Android science."
Besides the justification for making robots
20 anthropomorphic and bipedal so they can work in human
environments with architectural features such as stairs,
Ishiguro believes that people respond better to very
humanlike automatons. Androids can thus elicit the most
natural communication. "Appearance is very important
25 to have better interpersonal relationships with a robot,"
says the 42-year-old Ishiguro. "Robots are information
media, especially humanoid robots. Their main role in
our future is to interact naturally with people."
Mild colorblindness forced Ishiguro to abandon his
30 aspirations of a career as an oil painter. Drawn to
computer and robot vision instead, he built a guide robot
for the blind as an undergraduate at the University of
Yamanashi. A fan of the android character Data from the
Star Trek franchise, he sees robots as the ideal vehicle
35 to understand more about ourselves.
To imitate human looks and behavior successfully,
Ishiguro combines robotics with cognitive science. In turn,
cognitive science research can use the robot to study
human perception, communication and other faculties.
40 This novel cross-fertilization is what Ishiguro describes
as android science. In a 2005 paper, he and his
collaborators explained it thus: "To make the android
humanlike, we must investigate human activity from the
standpoint of cognitive science, behavioral science and
45 neuroscience, and to evaluate human activity, we need
to implement processes that support it in the android."
One key strategy in Ishiguro's approach is to model
his artificial creations on real people. He began research
four years ago with his then four-year-old daughter,
50 casting a rudimentary android from her body, but its
mechanisms resulted in strange, unnatural motion.
Humanlike robots run the risk of compromising
people's comfort zones. Because the android's
appearance is very similar to that of a human, any subtle
55 differences in motion and responses will make it seem
strange. Repliee, though, is so lifelike that it has
overcome the creepiness factor, partly because of the
natural way it moves.
Ishiguro wants his next android, a male, to be as
60 authentic as possible. The model? Himself. The scientist
thinks having a robot clone could ease his busy schedule:
he could dispatch it to classes and meetings and then
teleconference through it. "My question has always been,
Why are we living, and what is human?" he says. An
65 Ishiguro made of circuitry and silicone might soon be
answering his own questions.
adapted from www.scientificamerican.com - May 2006
on many factors - how the energy is being used, where
it is being used, what energy sources are available,
which sources are most convenient and reliable, which
5 are easiest to use, what each costs, and the effects on
public safety, health, and the environment. Making smart
energy choices means understanding resources and their
relative costs and benefits.
Some energy sources have advantages for specific
10 uses or locations. For example, fuels from petroleum
are well suited for transportation because they pack a
lot of energy in a small space and are easily transported
and stored. Small hydroelectric installations are a good
solution for supplying power or mechanical energy close
15 to where it is used. Coal is widely used for power
generation in many fast-developing countries - including
China, India, and many others - because domestic
supplies are readily available.
Efficiency is an important factor in energy costs.
20 How efficiently can the energy be produced, delivered,
and used? How much energy value is lost in that process,
and how much ends up being transformed into useful
work? Industries that produce or use energy continually
look for ways to improve efficiency, since this is a key to
25 making their products more competitive.
The ideal energy source - cheap, plentiful, and
pollution-free - may prove unattainable in our lifetime,
but that is the ultimate goal. The energy industry is
continuing to improve its technologies and practices, to
30 produce and use energy more efficiently and cleanly.
Energy resources are often categorized as
renewable or nonrenewable.
Renewable energy resources are those that can be
replenished quickly - examples are solar power,
35 biomass, geothermal, hydroelectric, wind power, and
fast-reaction nuclear power. They supply about seven
percent of energy needs in the United States; the other
93 percent comes from nonrenewables. The two largest
categories of renewable energy now in use in the U.S.
40 are biomass - primarily wood wastes that are used by
the forest products industry to generate electricity and
heat - and hydroelectricity.
Nonrenewable energy resources include coal, oil,
natural gas, and uranium-235, which is used to fuel
45 slow-reaction nuclear power. Projections of how long a
nonrenewable energy resource will last depend on many
changeable factors. These include the growth rate of
consumption, and estimates of how much of the remaining
resources can be economically recovered. New exploration
50 and production technologies often increase the ability of
producers to locate and recover resources. World
reserves of fossil energy are projected to last for many
more decades - and, in the case of coal, for centuries.
In: http://www.classroom-energy.org/teachers/energy_tour/pg5.html
on many factors - how the energy is being used, where
it is being used, what energy sources are available,
which sources are most convenient and reliable, which
5 are easiest to use, what each costs, and the effects on
public safety, health, and the environment. Making smart
energy choices means understanding resources and their
relative costs and benefits.
Some energy sources have advantages for specific
10 uses or locations. For example, fuels from petroleum
are well suited for transportation because they pack a
lot of energy in a small space and are easily transported
and stored. Small hydroelectric installations are a good
solution for supplying power or mechanical energy close
15 to where it is used. Coal is widely used for power
generation in many fast-developing countries - including
China, India, and many others - because domestic
supplies are readily available.
Efficiency is an important factor in energy costs.
20 How efficiently can the energy be produced, delivered,
and used? How much energy value is lost in that process,
and how much ends up being transformed into useful
work? Industries that produce or use energy continually
look for ways to improve efficiency, since this is a key to
25 making their products more competitive.
The ideal energy source - cheap, plentiful, and
pollution-free - may prove unattainable in our lifetime,
but that is the ultimate goal. The energy industry is
continuing to improve its technologies and practices, to
30 produce and use energy more efficiently and cleanly.
Energy resources are often categorized as
renewable or nonrenewable.
Renewable energy resources are those that can be
replenished quickly - examples are solar power,
35 biomass, geothermal, hydroelectric, wind power, and
fast-reaction nuclear power. They supply about seven
percent of energy needs in the United States; the other
93 percent comes from nonrenewables. The two largest
categories of renewable energy now in use in the U.S.
40 are biomass - primarily wood wastes that are used by
the forest products industry to generate electricity and
heat - and hydroelectricity.
Nonrenewable energy resources include coal, oil,
natural gas, and uranium-235, which is used to fuel
45 slow-reaction nuclear power. Projections of how long a
nonrenewable energy resource will last depend on many
changeable factors. These include the growth rate of
consumption, and estimates of how much of the remaining
resources can be economically recovered. New exploration
50 and production technologies often increase the ability of
producers to locate and recover resources. World
reserves of fossil energy are projected to last for many
more decades - and, in the case of coal, for centuries.
In: http://www.classroom-energy.org/teachers/energy_tour/pg5.html
another Disappointing Year" in order to answer questions
27 to 30.
Congress Caps another Disappointing Year
Source: www.aaas.org
4th January 2006 (Adapted)
On December 30, nearly three months into the fi scal
year, President Bush signed the last two Fiscal Year
2006 appropriations bills into law, bringing the FY 2006
appropriation process to a close. The American Association
for the Advancement of Science (AAAS) estimates that the
federal Research & Development (R&D) portfolio totals
$134.8 billion in 2006, a $2.2 billion or 1.7 percent increase.
But 97 percent of the increase goes to just two specifi c
areas: defense weapons development and human space
exploration technologies. Funding for all other federal
R&D programs collectively will barely increase, and will fall
nearly 2 percent after adjusting for infl ation. Leaving out
large federal investments in development, congressional
appropriations for basic and applied research total $57.0
billion, an increase of $1.0 billion or 1.8 percent over
2005. But NASA applied research on human space fl ight
technologies accounts for a majority of the increase,
leaving most agency research portfolios with modest
increases falling short of infl ation, or cuts. Many fl agship
federal science agencies have disappointing budgets in
2006.
in order to answer questions 24 to 26.
A modest proposal
Source: www.economist.com
14 Dec 2005 (Adapted)
What on earth is the European Union budget for? It
is too small (taking up just over 1% of EU-wide GDP) to
have any serious effect. To judge by the wrangling before
this week's EU summit in Brussels, it has become mostly
an opportunity for countries to air their pet grievances
and to demand their money back. If there is a deal on the
budget this week, it will be an agreement reached for its
own sake, because EU leaders cannot bear to be blamed
for yet another summit failure. And if there is no deal, it will
similarly be a disagreement for its own sake - because
France rather likes the idea of putting Britain, which holds
the rotating EU presidency, in the dock for one more
fi nancial fi asco.
Yet if there was ever a good moment to think hard
about how the budget might be better designed to
advance the Union's stated aims, it ought to be now. The
"fi nancial perspective" is negotiated once every six years.
That ought to create enough time to step back a bit and
consider some fi rst principles. The present negotiation
is also the fi rst since French and Dutch voters rejected
the EU constitution this summer, creating another good
opportunity to ask whether the club is still spending its
money on the right things. What would a budget look like if
it took the EU's goals at all seriously?
prosperity” in order to answer questions 28 to 30.
The perils of prosperity
Source: The Economist
April 27th 2006 (Adapted)
Midway through the first decade of the 21st century,
economic growth is pulling millions out of poverty. Growth,
so devoutly desired yet often so elusive for developing
countries, is occurring in China and India on a heroic scale.
Yet once affluence is achieved, its value is often questioned.
In the 1960s and 1970s, economists started worrying about
environmental and social limits to growth. Now Avner Offer,
professor of economic history at Oxford University, has
added a weighty new critique to this tradition.
“The Challenge of Affluence” accepts that the
populations of poor countries gain from growth, but says
that the main benefits of prosperity are achieved at quite
modest levels. Its central thesis is that rising living standards
in Britain and America have engendered impatience, which
undermines well-being. The fruits of affluence are bitter
ones, and include addiction, obesity, family breakdown and
mental disorders.
Read the text below which is entitled "The future of work" in
order to answer questions 21 to 24.
The future of work
Source: Newsweek
Jan 30th, 2006 (Adapted)
Many of the rich world’s notions about old age are dying.
While the streamlining effects of international competition
are focusing attention on the need to create and keep good
jobs, those fears will eventually give way to worries about
the growing shortage of young workers. One unavoidable
solution: putting older people back to work, whether they
like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised
their retirement ages, reversing the postwar trend toward
ever-earlier retirement. Others are under severe pressure
to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development
(OECD) have recently warned their members that their
future prosperity depends on a growing contribution from
the elderly.
This erosion of one of the cornerstones of the good
life – relaxed golden years – has not gone unremarked. In
the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would,
among other things, have raised the retirement age.
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