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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
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
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 28:
Brazil's Central Bank Rate Vote Underscores
Division
Two of the Brazilian central bank's nine-member
board called for a smaller interest rate cut last week
than policy makers approved, underscoring
disagreement over the pace of a recovery in Brazil
and its effect on inflation.
The vote, the first show of dissent since Henrique
Meirelles became the bank's president, may signal
that the bank may be less inclined to lower the
benchmark lending rate in coming months after
cutting it six times since June.
The board said in minutes of the meeting
distributed today that its vote to lower the overnight
target rate to 17.5 percent from 19 percent was aimed
at giving a boost to an economy that suffered its
biggest back-to-back quarterly contractions in seven
years between April and September.
Internet : www.bloomberg.com
Accessed in Nov/2003
to 24:
Unpicking the fiscal straitjacket
Never has a straitjacket seemed so ill-fitting or so
insecure. The euro area's "stability and growth pact"
was supposed to stop irresponsible member states
from running excessive budget deficits, defined as 3%
of GDP or more. Chief among the restraints was the
threat of large fines if member governments breached
the limit for three years in a row. For some time now,
no one has seriously believed those restraints would
hold. In the early hours of Tuesday November 25th,
the euro's fiscal straitjacket finally came apart at the
seams.
The pact's fate was sealed over an extended
dinner meeting of the euro area's 12 finance
ministers. They chewed over the sorry fiscal record of
the euro's two largest members, France and
Germany. Both governments ran deficits of more than
3% of GDP last year and will do so again this year.
Both expect to breach the limit for the third time in
2004. Earlier this year, the European Commission,
which policies the pact, agreed to give both countries
an extra year, until 2005, to bring their deficits back
into line. But it also instructed them to revisit their
budget plans for 2004 and make extra cuts. France
was asked to cut its underlying, cyclically adjusted
deficit by a full 1% of GDP, Germany by 0.8%. Both
resisted.
Nov 27th, 2003
The Economist Global Agenda
to 24:
Unpicking the fiscal straitjacket
Never has a straitjacket seemed so ill-fitting or so
insecure. The euro area's "stability and growth pact"
was supposed to stop irresponsible member states
from running excessive budget deficits, defined as 3%
of GDP or more. Chief among the restraints was the
threat of large fines if member governments breached
the limit for three years in a row. For some time now,
no one has seriously believed those restraints would
hold. In the early hours of Tuesday November 25th,
the euro's fiscal straitjacket finally came apart at the
seams.
The pact's fate was sealed over an extended
dinner meeting of the euro area's 12 finance
ministers. They chewed over the sorry fiscal record of
the euro's two largest members, France and
Germany. Both governments ran deficits of more than
3% of GDP last year and will do so again this year.
Both expect to breach the limit for the third time in
2004. Earlier this year, the European Commission,
which policies the pact, agreed to give both countries
an extra year, until 2005, to bring their deficits back
into line. But it also instructed them to revisit their
budget plans for 2004 and make extra cuts. France
was asked to cut its underlying, cyclically adjusted
deficit by a full 1% of GDP, Germany by 0.8%. Both
resisted.
Nov 27th, 2003
The Economist Global Agenda
to 24:
Unpicking the fiscal straitjacket
Never has a straitjacket seemed so ill-fitting or so
insecure. The euro area's "stability and growth pact"
was supposed to stop irresponsible member states
from running excessive budget deficits, defined as 3%
of GDP or more. Chief among the restraints was the
threat of large fines if member governments breached
the limit for three years in a row. For some time now,
no one has seriously believed those restraints would
hold. In the early hours of Tuesday November 25th,
the euro's fiscal straitjacket finally came apart at the
seams.
The pact's fate was sealed over an extended
dinner meeting of the euro area's 12 finance
ministers. They chewed over the sorry fiscal record of
the euro's two largest members, France and
Germany. Both governments ran deficits of more than
3% of GDP last year and will do so again this year.
Both expect to breach the limit for the third time in
2004. Earlier this year, the European Commission,
which policies the pact, agreed to give both countries
an extra year, until 2005, to bring their deficits back
into line. But it also instructed them to revisit their
budget plans for 2004 and make extra cuts. France
was asked to cut its underlying, cyclically adjusted
deficit by a full 1% of GDP, Germany by 0.8%. Both
resisted.
Nov 27th, 2003
The Economist Global Agenda
to 24:
Unpicking the fiscal straitjacket
Never has a straitjacket seemed so ill-fitting or so
insecure. The euro area's "stability and growth pact"
was supposed to stop irresponsible member states
from running excessive budget deficits, defined as 3%
of GDP or more. Chief among the restraints was the
threat of large fines if member governments breached
the limit for three years in a row. For some time now,
no one has seriously believed those restraints would
hold. In the early hours of Tuesday November 25th,
the euro's fiscal straitjacket finally came apart at the
seams.
The pact's fate was sealed over an extended
dinner meeting of the euro area's 12 finance
ministers. They chewed over the sorry fiscal record of
the euro's two largest members, France and
Germany. Both governments ran deficits of more than
3% of GDP last year and will do so again this year.
Both expect to breach the limit for the third time in
2004. Earlier this year, the European Commission,
which policies the pact, agreed to give both countries
an extra year, until 2005, to bring their deficits back
into line. But it also instructed them to revisit their
budget plans for 2004 and make extra cuts. France
was asked to cut its underlying, cyclically adjusted
deficit by a full 1% of GDP, Germany by 0.8%. Both
resisted.
Nov 27th, 2003
The Economist Global Agenda
a palavra ou expressão do texto que contraria
a prescrição gramatical.
Aos poucos, o horizonte histórico apaga-se(1), como as luzes de um palco após o espetáculo. A utopia sai de cena, o que(2) permite a Fukuyama vatiscinar( 3): "A história acabou". Ao contrário do que(4) adverte Coélet, no Eclesiastes, não há mais tempo para construir e tempo para destruir; tempo para amar e tempo para odiar; tempo para fazer a guerra e tempo para estabelecer a paz. O tempo é agora. E nele se sobrepõem(5) construção e destruição, amor e ódio, guerra e paz.
(Adaptado de Frei Betto)
a palavra ou expressão do texto que contraria
a prescrição gramatical.
No século XX, a arte cinematográfica introduziu um novo conceito de tempo. Não mais o conceito linear, histórico, que perspassa(1) a Bíblia e, também, as pinturas de Fra Angelico ou o Dom Quixote, de Miguel de Cervantes. No filme, predomina a simultaneidade( 2). Suprimem-se(3) as barreiras entre tempo e espaço. O tempo adquire caráter espacial, e o espaço, caráter temporal. No filme, o olhar da câmara e do espectador(4) passa, com toda a liberdade, do presente para o passado e, desse, para o futuro. Não há continuidade ininterrupta(5).
(Adaptado de Frei Betto)
Julgue se os trechos do texto abaixo foram transcritos de forma gramaticalmente correta.
I. Comparada aos outros períodos do capitalismo, a Era Desenvolvimentista apresentou desempenho muito superior quanto a taxas de crescimento do PIB, criação de empregos e aumentos dos salários.
II. O Desenvolvimentismo foi a época de ouro do capitalismo, mas Roberto Campos chegou a sentenciar: "os desenvolvimentistas não entendem nada de desenvolvimento."
III. O "desenvolvimentismo", como projeto ideológico e prática política nos países da periferia, nasceu nos anos 30, no mesmo berço que produziu o keynesianismo nos países centrais. Era uma reação contra as misérias e as desgraças produzidas pelo capitalismo dos anos 20.
IV. A onda desenvolvimentista e a experiência keynesiana teve o seu apogeu nas três décadas que sucederam o fim da Segunda Guerra. O ambiente político e social estava saturado da idéia que era possível adotar estratégias nacionais e intencionais de crescimento, industrialização e avanço social.
V. Para desagrado dos monetaristas, as políticas monetárias e de crédito de então, tinham objetivos nacionais, ou seja, estavam relacionadas ao desempenho da economia e das empresas localizadas no país.
VI. No âmbito internacional, as taxas fixas (mas ajustáveis) de câmbio e as limitações aos movimentos internacionais de capitais de curtoprazo impedia a transmissão de choques causadores de instabilidade às taxas de juros domésticas.
(Adaptado de Luiz Gonzaga Belluzzo)
Os itens corretos são:
Os trechos abaixo constituem um texto, mas estão desordenados.
Ordene-os e, em seguida, assinale a seqüência correta correspondente.
( ) Nem tinham estabelecido relações entre si que permitissem falar na existência de um sistema estatal ou de um sistema econômico americano.
( ) O Brasil foi um dos pioneiros na experimentação dessa estratégia proposta por Adam Smith e seus discípulos. Primeiro, foram os Tratados de Comércio, assinados pela Coroa Portuguesa com a Inglaterra, em 1806 e 1810, e com a França, em 1816; e, logo depois da Independência, os Tratados assinados pelo Império Brasileiro com a Inglaterra, em 1827, com a Áustria e a Prússia, no mesmo ano de 1827, e com a Dinamarca, os Estados Unidos e os Países Baixos, em 1829.
( ) Esse dinamismo surgiu depois de se integrarem como produtores especializados do sistema internacional de divisão do trabalho, articulado pelas necessidades da industrialização inglesa e pelos famosos Tratados Comerciais, preconizados pela economia política clássica e impostos ao mundo pela Inglaterra e demais países europeus.
( ) Ao lado dos Estados Unidos, o Brasil e demais países latino-americanos foram os primeiros Estados a nascer fora da Europa. Mas, na hora da sua independência, nenhum deles dispunha de verdadeiras estruturas políticas e econômicas nacionais.
( ) Pelo contrário, os Estados latinos só lentamente foram monopolizando e centralizando o uso da força, e suas economias só adquiriram dinamismo no século XIX.
(Adaptado de José Luís Fiori, " O Brasil no mundo: o debate da política externa")
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