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Q956785 Inglês

TEXT I


In Europe, Weber still rules

Statecrafting

Jul 13, 2016

Steven Van de Walle



After 30 years of public administration reform in European countries inspired by New Public Management ideas, traditional Weberian administration still is the main organizing principle. This is the picture that emerges from a large-scale survey among the entire population of top civil servants in 18 European countries. The findings have now been published in our book — Public Administration Reforms in Europe: The View from the Top.

True, many tools and management practices associated with the NPM such as staff performance talks or management by objectives have become very common. Across all countries, the almost 7000 top civil servants we surveyed list achieving results and ensuring an efficient use of resources among the most important roles they have. They are also in agreement that, compared to five years ago, the public sector has made major progress in terms of efficiency and service quality — two main objectives of the NPM.

There are ‘NPM champions’ — countries that have gone further than others in reforming the Weberian state. Think the UK or the Netherlands, where public employment is increasingly normalised, and delivery contracted out. But even there, the structures of traditional public administration remain firmly in place.

Some elements of the NPM are still mainly absent from current management practice in European countries. Internal steering by contract is not very common, and performance related pay is very rare despite the popularity in reform talk. The weak presence of flexible employment also shows that the Weberian model still dominates. Despite attempts to normalize public employment in some countries, civil servants still enjoy a unique statute. We also observed this during the fiscal crisis, where outright firing permanent civil servants or cutting salaries has been relatively rare.

For civil servants, referring issues upwards in the hierarchy is still the dominant response in situations when responsibilities or interests conflict with that of other organisations. European top civil servants consider the impartial implementation of laws and rules as one of their dominant roles, and largely prefer state provision of services over market provision, with the exception of the British, Danish, and Dutch.

There are clear country differences, with management ‘champions’ such as the UK, Estonia, Norway and the Netherlands, and more legalistic and traditional public administrations such as in Austria, France, Germany, Hungary and Spain. The adoption of newer reform ideas suggest that the Weberian state may now be in decline. Yet some of the other findings of the survey, reported above, show that Weberianism’s main ideas are still deeply embedded in European countries.

(Source: https://statecrafting.net/in-europe-weber-still-rulesa851866dbf02. Retrieved on January 21st, 2018)

Mark the statements below as true (T) or false (F) according to Text I.

( ) Internal steering by contract and performance related pay are two main ideas that come from Weber.

( ) Weberian ideals now belong to the past and are only used for historical interest.

( ) Employment flexibility is one of the tenets of the New Public Management.


The correct sequence is:

Alternativas
Q956784 Inglês

TEXT I


In Europe, Weber still rules

Statecrafting

Jul 13, 2016

Steven Van de Walle



After 30 years of public administration reform in European countries inspired by New Public Management ideas, traditional Weberian administration still is the main organizing principle. This is the picture that emerges from a large-scale survey among the entire population of top civil servants in 18 European countries. The findings have now been published in our book — Public Administration Reforms in Europe: The View from the Top.

True, many tools and management practices associated with the NPM such as staff performance talks or management by objectives have become very common. Across all countries, the almost 7000 top civil servants we surveyed list achieving results and ensuring an efficient use of resources among the most important roles they have. They are also in agreement that, compared to five years ago, the public sector has made major progress in terms of efficiency and service quality — two main objectives of the NPM.

There are ‘NPM champions’ — countries that have gone further than others in reforming the Weberian state. Think the UK or the Netherlands, where public employment is increasingly normalised, and delivery contracted out. But even there, the structures of traditional public administration remain firmly in place.

Some elements of the NPM are still mainly absent from current management practice in European countries. Internal steering by contract is not very common, and performance related pay is very rare despite the popularity in reform talk. The weak presence of flexible employment also shows that the Weberian model still dominates. Despite attempts to normalize public employment in some countries, civil servants still enjoy a unique statute. We also observed this during the fiscal crisis, where outright firing permanent civil servants or cutting salaries has been relatively rare.

For civil servants, referring issues upwards in the hierarchy is still the dominant response in situations when responsibilities or interests conflict with that of other organisations. European top civil servants consider the impartial implementation of laws and rules as one of their dominant roles, and largely prefer state provision of services over market provision, with the exception of the British, Danish, and Dutch.

There are clear country differences, with management ‘champions’ such as the UK, Estonia, Norway and the Netherlands, and more legalistic and traditional public administrations such as in Austria, France, Germany, Hungary and Spain. The adoption of newer reform ideas suggest that the Weberian state may now be in decline. Yet some of the other findings of the survey, reported above, show that Weberianism’s main ideas are still deeply embedded in European countries.

(Source: https://statecrafting.net/in-europe-weber-still-rulesa851866dbf02. Retrieved on January 21st, 2018)

Text I compares New Public Management and Weberian administration. In this respect, analyse the following statements.

I. The findings reported are not very telling as the sample israther small.

II. Some countries have made more progress than others in implementing NPM.

III. The British, Danish, and Dutch showed a preference towards market provision.


Choose the correct answer:

Alternativas
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
Alternativas
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
Q920712 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
Text II discusses the implications of blockchain for the accounting profession. Based on the arguments presented, analyse the following statements:
I. New technologies have affected CPA’s work but not its relevance. II. Blockchain technology will allow CPAs to shift their attention to other areas. III. Accounting professionals should not waste time trying to understand new technologies.
Choose the correct answer:
Alternativas
Q920711 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013

When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
The last paragraph states that, when developing campaigns and programs, auditors should not work
Alternativas
Q920710 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013

When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
The word “shoulder” in “few auditors shoulder as much burden as those who work with the government” means
Alternativas
Q920709 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013

When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
The sentence that informs that one of the challenges associated with governmental-level internal auditing is the problem of continuity is:
Alternativas
Q920708 Inglês

READ TEXT I AND ANSWER TO THE QUESTION.


TEXT I




(Source: http://cpa-scribo.com/assess-control-risk/. Retrieved on January 27th, 2018)

The Challenges Facing Government Auditors
Posted on July 26, 2013

When it comes to the pressure of successfully identifying, anticipating and dealing with risks, few auditors shoulder as much burden as those who work with the government. As the Institute of Internal Auditors’ Richard Chambers wrote, these professionals deal with career-threatening political risks on a daily basis that many private sector auditors could never comprehend.
Internal auditors play a pivotal role in the relationship between the government and citizens. It’s up to auditors to set the appropriate controls to manage federal programs and also to provide insight into the effectiveness and the soundness of the government’s inner workings. Put simply, auditors are key to ensuring the public’s trust in their government is well-founded and not abused.
That being said, there are a number of challenges associated with governmental-level internal auditing. Citing a MicKinsey paper from 2011, Chambers points to a few key issues:
1. Turnover and Outsiders: Turnover in the political sector is high, with appointed executives seldom lasting for more than two years. On top of that, newly appointed officials often come from outside departments or agencies. This means officials frequently don’t have a firm grasp on all the risks and challenges associated with their position, which can lead to poor decision making.
2. Metrics for Success: In the private sector, business objectives are clear and are conducive to metrics: more sales, more customers, more revenue, return on investment, etc. This means it’s extremely easy to determine the efficiency of audit programs and controls. In the public sphere, metrics aren’t as obvious because financial and mission objectives are more complex. This complicates the job immensely.
3. ‘Mission Over Risk’ Mindset: Most companies undervalue the importance of risk culture. Departments want to achieve their objectives, and risk management takes a back seat to that. In the public sector, officials are often even more dedicated to and passionate about the mission at hand. Additionally, people tend to assume that government budgets are big enough to bail departments out of bad decisions, which can lead to risky behaviors. […]
Internal controls are pivotal to maintaining the public trust in government operations, so despite the challenges that lay in front of auditors, it’s crucial they work with managers to develop effective campaigns and programs.
(Adapted from: https://www.resolver.com/blog/the-challenges-facinggovernment-auditors/. Retrieved on January 25th, 2018)
Mark the statements below as true (T) or false (F) according to Text I.
( ) Private sector auditors have more responsibility than government auditors on risk-taking decisions. ( ) The weight government auditors take upon themselves is quite heavy. ( ) Part of the auditor’s job is one of mediation between the public and the government.
The correct sequence is:
Alternativas
Q1933372 Inglês

Read Text 4 and answer the question.

Text 4


Exploring Identity-based Challenges to English Teachers’ Professional Growth 

Heather Camp 

Minnesota State University-Mankato

   Research on pre-service teacher education indicates that identity construction is an important facet of becoming a teacher. To establish oneself as a teaching professional, a person must craft a teacher identity out of the personal and professional discourses that surround him/her. This idea is consistent with contemporary theories of identity construction, which posit that the self is discursively constructed, made and remade by the various discourses that encompass the person. Such discourses -- “pattern[s] of thinking, speaking, behaving, and interacting that [are] socially, culturally, and historically constructed and sanctioned by a specific group or groups of people” (Miller Marsh 456) -- are constantly intermingling, wrangling for ideological power and dynamically shaping one another. To construct an identity, an individual must integrate these diverse discourses, weaving them together to form a dynamic but cohesive sense of self. On one hand, this twining process has the potential to promote psychological development, leading to the attainment of “an expanded, integrated self, more diverse and richer in the possibilities for action that these multiple identities afford” (Brown 676). Yet, it also may produce identity destabilization and fragmentation, leading to uncertainty, distress and stymied psychological growth.  

   New teachers are confronted with the task of adopting new discourses, and of forging relationships between old and new strands of their identities. Succeeding at this process facilitates the development of a secure and satisfying professional sense-ofself: research indicates that the attainment of an integrated identity helps teachers transition into and find satisfaction within the teaching profession, teach effectively, and nurture students’ self-development. Further, it suggests that attaining a cohesive identity better prepares teachers to champion educational reform. 

    Yet, research also suggests that accessing this array of rewards can be difficult. As teachers seek to integrate their teacherly roles with other discourses that contribute to their sense of self, they may encounter identity conflicts that work against a sense of identity cohesiveness. Encountering such conflicts can lead to emotional turmoil and stunted professional growth, even leading some student teachers (and practicing teachers) to leave the teaching profession altogether.

     Growing awareness of the importance of professional identity construction and the psychological labor it demands has led to an upsurge in scholarship on pre-service teacher identity formation. […] This scholarship has drawn attention to the complexity of identity construction for pre-service teachers and offered educators insights into how they might support these students through this important work. 

Adapted from http://scholarworks.wmich.edu/cgi/ viewcontent.cgi?article=1030&context=wte

From a Foucaultian perspective, classroom practice should consider as a key element
Alternativas
Q1933371 Inglês

Read Text 4 and answer the question.

Text 4


Exploring Identity-based Challenges to English Teachers’ Professional Growth 

Heather Camp 

Minnesota State University-Mankato

   Research on pre-service teacher education indicates that identity construction is an important facet of becoming a teacher. To establish oneself as a teaching professional, a person must craft a teacher identity out of the personal and professional discourses that surround him/her. This idea is consistent with contemporary theories of identity construction, which posit that the self is discursively constructed, made and remade by the various discourses that encompass the person. Such discourses -- “pattern[s] of thinking, speaking, behaving, and interacting that [are] socially, culturally, and historically constructed and sanctioned by a specific group or groups of people” (Miller Marsh 456) -- are constantly intermingling, wrangling for ideological power and dynamically shaping one another. To construct an identity, an individual must integrate these diverse discourses, weaving them together to form a dynamic but cohesive sense of self. On one hand, this twining process has the potential to promote psychological development, leading to the attainment of “an expanded, integrated self, more diverse and richer in the possibilities for action that these multiple identities afford” (Brown 676). Yet, it also may produce identity destabilization and fragmentation, leading to uncertainty, distress and stymied psychological growth.  

   New teachers are confronted with the task of adopting new discourses, and of forging relationships between old and new strands of their identities. Succeeding at this process facilitates the development of a secure and satisfying professional sense-ofself: research indicates that the attainment of an integrated identity helps teachers transition into and find satisfaction within the teaching profession, teach effectively, and nurture students’ self-development. Further, it suggests that attaining a cohesive identity better prepares teachers to champion educational reform. 

    Yet, research also suggests that accessing this array of rewards can be difficult. As teachers seek to integrate their teacherly roles with other discourses that contribute to their sense of self, they may encounter identity conflicts that work against a sense of identity cohesiveness. Encountering such conflicts can lead to emotional turmoil and stunted professional growth, even leading some student teachers (and practicing teachers) to leave the teaching profession altogether.

     Growing awareness of the importance of professional identity construction and the psychological labor it demands has led to an upsurge in scholarship on pre-service teacher identity formation. […] This scholarship has drawn attention to the complexity of identity construction for pre-service teachers and offered educators insights into how they might support these students through this important work. 

Adapted from http://scholarworks.wmich.edu/cgi/ viewcontent.cgi?article=1030&context=wte

Bohn (2013, p. 83 and 90) argues that in Brazil teacher identity has been strongly influenced by
Alternativas
Q1933370 Inglês

Read Text 4 and answer the question.

Text 4


Exploring Identity-based Challenges to English Teachers’ Professional Growth 

Heather Camp 

Minnesota State University-Mankato

   Research on pre-service teacher education indicates that identity construction is an important facet of becoming a teacher. To establish oneself as a teaching professional, a person must craft a teacher identity out of the personal and professional discourses that surround him/her. This idea is consistent with contemporary theories of identity construction, which posit that the self is discursively constructed, made and remade by the various discourses that encompass the person. Such discourses -- “pattern[s] of thinking, speaking, behaving, and interacting that [are] socially, culturally, and historically constructed and sanctioned by a specific group or groups of people” (Miller Marsh 456) -- are constantly intermingling, wrangling for ideological power and dynamically shaping one another. To construct an identity, an individual must integrate these diverse discourses, weaving them together to form a dynamic but cohesive sense of self. On one hand, this twining process has the potential to promote psychological development, leading to the attainment of “an expanded, integrated self, more diverse and richer in the possibilities for action that these multiple identities afford” (Brown 676). Yet, it also may produce identity destabilization and fragmentation, leading to uncertainty, distress and stymied psychological growth.  

   New teachers are confronted with the task of adopting new discourses, and of forging relationships between old and new strands of their identities. Succeeding at this process facilitates the development of a secure and satisfying professional sense-ofself: research indicates that the attainment of an integrated identity helps teachers transition into and find satisfaction within the teaching profession, teach effectively, and nurture students’ self-development. Further, it suggests that attaining a cohesive identity better prepares teachers to champion educational reform. 

    Yet, research also suggests that accessing this array of rewards can be difficult. As teachers seek to integrate their teacherly roles with other discourses that contribute to their sense of self, they may encounter identity conflicts that work against a sense of identity cohesiveness. Encountering such conflicts can lead to emotional turmoil and stunted professional growth, even leading some student teachers (and practicing teachers) to leave the teaching profession altogether.

     Growing awareness of the importance of professional identity construction and the psychological labor it demands has led to an upsurge in scholarship on pre-service teacher identity formation. […] This scholarship has drawn attention to the complexity of identity construction for pre-service teachers and offered educators insights into how they might support these students through this important work. 

Adapted from http://scholarworks.wmich.edu/cgi/ viewcontent.cgi?article=1030&context=wte

In the context of Text 4, the fragment “Yet, research also suggests that accessing this array of rewards can be difficult.” introduces (an)
Alternativas
Q1933369 Inglês

Read Text 4 and answer the question.

Text 4


Exploring Identity-based Challenges to English Teachers’ Professional Growth 

Heather Camp 

Minnesota State University-Mankato

   Research on pre-service teacher education indicates that identity construction is an important facet of becoming a teacher. To establish oneself as a teaching professional, a person must craft a teacher identity out of the personal and professional discourses that surround him/her. This idea is consistent with contemporary theories of identity construction, which posit that the self is discursively constructed, made and remade by the various discourses that encompass the person. Such discourses -- “pattern[s] of thinking, speaking, behaving, and interacting that [are] socially, culturally, and historically constructed and sanctioned by a specific group or groups of people” (Miller Marsh 456) -- are constantly intermingling, wrangling for ideological power and dynamically shaping one another. To construct an identity, an individual must integrate these diverse discourses, weaving them together to form a dynamic but cohesive sense of self. On one hand, this twining process has the potential to promote psychological development, leading to the attainment of “an expanded, integrated self, more diverse and richer in the possibilities for action that these multiple identities afford” (Brown 676). Yet, it also may produce identity destabilization and fragmentation, leading to uncertainty, distress and stymied psychological growth.  

   New teachers are confronted with the task of adopting new discourses, and of forging relationships between old and new strands of their identities. Succeeding at this process facilitates the development of a secure and satisfying professional sense-ofself: research indicates that the attainment of an integrated identity helps teachers transition into and find satisfaction within the teaching profession, teach effectively, and nurture students’ self-development. Further, it suggests that attaining a cohesive identity better prepares teachers to champion educational reform. 

    Yet, research also suggests that accessing this array of rewards can be difficult. As teachers seek to integrate their teacherly roles with other discourses that contribute to their sense of self, they may encounter identity conflicts that work against a sense of identity cohesiveness. Encountering such conflicts can lead to emotional turmoil and stunted professional growth, even leading some student teachers (and practicing teachers) to leave the teaching profession altogether.

     Growing awareness of the importance of professional identity construction and the psychological labor it demands has led to an upsurge in scholarship on pre-service teacher identity formation. […] This scholarship has drawn attention to the complexity of identity construction for pre-service teachers and offered educators insights into how they might support these students through this important work. 

Adapted from http://scholarworks.wmich.edu/cgi/ viewcontent.cgi?article=1030&context=wte

A poststructuralist view of language teaching/learning tends to support the notion that identities are
Alternativas
Q1933368 Inglês

Read Text 4 and answer the question.

Text 4


Exploring Identity-based Challenges to English Teachers’ Professional Growth 

Heather Camp 

Minnesota State University-Mankato

   Research on pre-service teacher education indicates that identity construction is an important facet of becoming a teacher. To establish oneself as a teaching professional, a person must craft a teacher identity out of the personal and professional discourses that surround him/her. This idea is consistent with contemporary theories of identity construction, which posit that the self is discursively constructed, made and remade by the various discourses that encompass the person. Such discourses -- “pattern[s] of thinking, speaking, behaving, and interacting that [are] socially, culturally, and historically constructed and sanctioned by a specific group or groups of people” (Miller Marsh 456) -- are constantly intermingling, wrangling for ideological power and dynamically shaping one another. To construct an identity, an individual must integrate these diverse discourses, weaving them together to form a dynamic but cohesive sense of self. On one hand, this twining process has the potential to promote psychological development, leading to the attainment of “an expanded, integrated self, more diverse and richer in the possibilities for action that these multiple identities afford” (Brown 676). Yet, it also may produce identity destabilization and fragmentation, leading to uncertainty, distress and stymied psychological growth.  

   New teachers are confronted with the task of adopting new discourses, and of forging relationships between old and new strands of their identities. Succeeding at this process facilitates the development of a secure and satisfying professional sense-ofself: research indicates that the attainment of an integrated identity helps teachers transition into and find satisfaction within the teaching profession, teach effectively, and nurture students’ self-development. Further, it suggests that attaining a cohesive identity better prepares teachers to champion educational reform. 

    Yet, research also suggests that accessing this array of rewards can be difficult. As teachers seek to integrate their teacherly roles with other discourses that contribute to their sense of self, they may encounter identity conflicts that work against a sense of identity cohesiveness. Encountering such conflicts can lead to emotional turmoil and stunted professional growth, even leading some student teachers (and practicing teachers) to leave the teaching profession altogether.

     Growing awareness of the importance of professional identity construction and the psychological labor it demands has led to an upsurge in scholarship on pre-service teacher identity formation. […] This scholarship has drawn attention to the complexity of identity construction for pre-service teachers and offered educators insights into how they might support these students through this important work. 

Adapted from http://scholarworks.wmich.edu/cgi/ viewcontent.cgi?article=1030&context=wte

The phrase “stunted professional growth” implies that professional growth may be 
Alternativas
Q1933367 Inglês

Read Text 4 and answer the question.

Text 4


Exploring Identity-based Challenges to English Teachers’ Professional Growth 

Heather Camp 

Minnesota State University-Mankato

   Research on pre-service teacher education indicates that identity construction is an important facet of becoming a teacher. To establish oneself as a teaching professional, a person must craft a teacher identity out of the personal and professional discourses that surround him/her. This idea is consistent with contemporary theories of identity construction, which posit that the self is discursively constructed, made and remade by the various discourses that encompass the person. Such discourses -- “pattern[s] of thinking, speaking, behaving, and interacting that [are] socially, culturally, and historically constructed and sanctioned by a specific group or groups of people” (Miller Marsh 456) -- are constantly intermingling, wrangling for ideological power and dynamically shaping one another. To construct an identity, an individual must integrate these diverse discourses, weaving them together to form a dynamic but cohesive sense of self. On one hand, this twining process has the potential to promote psychological development, leading to the attainment of “an expanded, integrated self, more diverse and richer in the possibilities for action that these multiple identities afford” (Brown 676). Yet, it also may produce identity destabilization and fragmentation, leading to uncertainty, distress and stymied psychological growth.  

   New teachers are confronted with the task of adopting new discourses, and of forging relationships between old and new strands of their identities. Succeeding at this process facilitates the development of a secure and satisfying professional sense-ofself: research indicates that the attainment of an integrated identity helps teachers transition into and find satisfaction within the teaching profession, teach effectively, and nurture students’ self-development. Further, it suggests that attaining a cohesive identity better prepares teachers to champion educational reform. 

    Yet, research also suggests that accessing this array of rewards can be difficult. As teachers seek to integrate their teacherly roles with other discourses that contribute to their sense of self, they may encounter identity conflicts that work against a sense of identity cohesiveness. Encountering such conflicts can lead to emotional turmoil and stunted professional growth, even leading some student teachers (and practicing teachers) to leave the teaching profession altogether.

     Growing awareness of the importance of professional identity construction and the psychological labor it demands has led to an upsurge in scholarship on pre-service teacher identity formation. […] This scholarship has drawn attention to the complexity of identity construction for pre-service teachers and offered educators insights into how they might support these students through this important work. 

Adapted from http://scholarworks.wmich.edu/cgi/ viewcontent.cgi?article=1030&context=wte

Text 4 focuses on identity construction. Read the statements and mark them as TRUE (T) or FALSE (F).
( ) Professional identity results from a specific discursive model; ( ) Developing an identity is not a simple and effortless endeavor; ( ) Professional identities, including those of new English teachers, are in a constant flux.
The statements are, respectively: 
Alternativas
Q1933366 Inglês

Observe the following cartoon and answer the question.

Text 3 


Duboc (2016, p. 65) mentions three generations of evaluation practices.
Match the frameworks and the focus of their methods:
1. Behaviorism 2. Constructivism 3. Sociocultural theories
( ) Learner-centered methods ( ) Language-centered methods ( ) Learning-centered methods
Indicate the option that shows the correct matching, from top to bottom.
Alternativas
Q1933365 Inglês

Observe the following cartoon and answer the question.

Text 3 


From the point of view of more recent pedagogies, the teacher’s statement is rather
Alternativas
Q1933364 Inglês

Observe the following cartoon and answer the question.

Text 3 


As regards critical learning, the function of this cartoon is to
Alternativas
Q1933363 Inglês

Read Text 2 and answer the question. 

Text 2

Here are four passages from an article on awareness of English as a lingua franca (ELF):


1) “Few will deny that research in the area of English as a lingua franca (ELF) has significantly contributed to our understanding of many different facets of communication involving non-native speakers of English. Such studies have added valuable insights to the growing research in the domain of critical applied linguistics and critical pedagogy and have prompted many scholars to problematize all aspects of English language teaching, learning, testing, curriculum designing, etc.”


2) “It is important at this stage to distinguish between the critical and the transformative perspective in ESOL teacher education. While they both share the element of reflection, they are different in a crucial way, although the former has often been seen as an umbrella term that subsumes the latter.”


3) “Critical pedagogy is invaluable in our attempt to understand the complex processes of the global spread of English and the intricate ways in which it continues to be localized and relocalized (Pennycook, 2010). It has the tools to help teachers appreciate the complications of context and the various underlying and often hidden discourses, from learner identity construction in the ESOL classroom (Norton and Toohey, 2011) to language testing (Shohamy, 2004) to the politics of pedagogy in the ‘classroom as a microcosm of the larger social and cultural world’” (Pennycook, 2001: 138).


4) “The value of an ELF-aware transformative perspective to ESOL teacher education lies in its power to help teachers define ELF for themselves and for their teaching contexts. In this way, teachers are involved in the co-construction of ELF and, in particular, in the development of one or more pedagogical frameworks for ELF. To achieve this, teachers have to have an informed awareness of the ELF construct, a critical awareness of their own deeper convictions about essential aspects of language, communication, and language teaching/learning, and the capability to bring about sustainable change in their teaching.” 


From Sifakis, N. C. (2014). "ELF awareness as an opportunity for change: a transformative perspective for ESOL teacher education". Journal of English as a Lingua Franca, 3/2: 317-335

The assessment tool that is in line with a critical literacy posture is 
Alternativas
Respostas
701: A
702: E
703: D
704: B
705: A
706: D
707: C
708: B
709: A
710: C
711: D
712: B
713: A
714: B
715: A
716: E
717: A
718: E
719: B
720: B