Questões de Concurso

A syllabus is a document that describes what the contents of a language course will be and the order in which they will be taught. The content of a syllabus normally reflects certain beliefs about language and language learning.

A syllabus might be designed around the order in which grammatical items are introduced. Starting with 'present simple' then 'past simple', then 'present perfect' etc.

There are many different types of syllabus (although often in language classrooms the syllabus from the course book is the only document). Syllabus types include grammatical, lexical and functional, which focus on the building blocks of language, and task-based and learner-centred, which focus on processes of communication and learning. 

Adapted from https://thefluentlife.com/content/difference-between-idioms-proverbs-meaning-examples/ , accessed on July 18th.

Technologies are evolving at an unprecedented pace and pose significant challenges and opportunities to companies and related parties, including the accounting profession. In today’s business environment, it is inevitable for companies to react quickly to changing conditions and markets. Many companies are seeking better ways to utilize emerging technologies to transform how they conduct business. We live in an age of information explosion, with technologies capable of making revolutionary changes in various industries and reshaping business models. At present, many companies view data as one of their most valuable assets. They amass an unprecedented amount of data from their daily business operation and strive to harness the power of data through analytics. Emerging technologies like robotic process automation, machine learning, and data analytics also impact the accounting profession. It is important for the profession to understand the impacts, opportunities, and challenges of these technologies.

Specifically, in audit and assurance areas, data analytics and machine learning will lead to many changes in the foreseeable future. Audit sampling is one such potential change. The use of sampling in audits has been criticized since it only provides a small snapshot of the entire population. To address this major issue, this study introduces the idea of applying audit data analytics and machine learning for full population testing through the concept of “audit-by-exception” and “exceptional exceptions.” In this way, the emphasis of audit work shifts from “transaction examination” to “exception examination” and prioritizes the exceptions based on different criteria. Consequently, auditors can assess the associated risk based on the entire population of the transactions and thus enhance the effectiveness and efficiency of the audit process.

Adapted from the introduction to a study published in: https://www.sciencedirect.com/science/article/pii/S240591882200006X

      During the last century water infrastructure projects involving large dams played a major role in the socio-economic transformation of many countries. At the same time, in a significant number of cases the benefits were not shared equitably, and the negative impacts on the environmental and sociocultural structures were excessive. In some cases their economic performance was questionable. Diverging views have arisen on the merits and demerits of dams, the roles they play, and their alternatives in providing water and energy services. However, recognition that such roles are complementary rather than mutually exclusive has been growing as the dam debate has moved forward.

      It is envisaged that, as part of the global effort to improve water and energy supplies, more dams will be constructed, especially in developing countries, alongside other diverse alternatives. There will, consequently, be a need to enhance the benefits of dams and avoid many of their drawbacks by applying better decision-making processes within the overall framework of sustainability. There are complex issues around the planning and management of dams in the context of sustainable development which will need to be adequately considered and addressed to achieve sustainable outcomes.

      Dealing with the environmental and social challenges within the context of meeting water and energy needs is at the heart of the sustainability of projects involving dams. Dams are one of the options, structural or non-structural, available to meet specific water or energy needs. In many cases water and energy services are best provided through a mix of options. Each case is different. A decision to build a dam should emerge after a comprehensive assessment of the full range of available options, giving appropriate consideration to all aspects of sustainability.