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Q4038518 Análise de Balanços

Caso 1


Para responder à questão, considere que ao final do exercício social encerrado em 31/12/2025, a companhia Palmeira apresentou o seguinte balanço patrimonial.


Balanço Patrimonial – Companhia Palmeira – 31/12/2025



Os dados abaixo foram extraídos da Demonstração do Resultado do Exercício (DRE) em 31/12/2025:



A respeito dos conhecimentos sobre a análise das demonstrações contábeis, é correto afirmar que:
Alternativas
Q4038517 Análise de Balanços

Caso 1


Para responder à questão, considere que ao final do exercício social encerrado em 31/12/2025, a companhia Palmeira apresentou o seguinte balanço patrimonial.


Balanço Patrimonial – Companhia Palmeira – 31/12/2025



Os dados abaixo foram extraídos da Demonstração do Resultado do Exercício (DRE) em 31/12/2025:



Considerando os conhecimentos sobre a análise das demonstrações contábeis, é correto afirmar que o índice de liquidez:
Alternativas
Q4038516 Contabilidade Geral
No decorrer do exercício social de 2025, ocorreram as seguintes operações na companhia Xaxim, que foram corretamente registradas:

1. Aumento do capital social, com a subscrição e a integralização por meio da incorporação de um imóvel, no valor de R$ 400.000;
2. Alienação (venda) de ações da própria companhia, que estavam em tesouraria, no valor de R$ 70.000;
3. Aumento do capital social pela incorporação de reservas de capital, no valor de R$ 50.000;
4. Destinação do resultado líquido do exercício (lucro) de 2025, no valor de R$ 500.000, que foi assim distribuído:

- Dividendos: R$ 300.000. - Reserva legal: R$ 25.000. - Reserva para contingências: R$ 120.000. - Reserva de incentivos fiscais: R$ 55.000.

Ao final do exercício social encerrado em 31/12/2025, foi evidenciado na Demonstração das Mutações do Patrimônio Líquido da companhia Xaxim que o valor do patrimônio líquido aumentou em:
Alternativas
Q4038515 Contabilidade Geral

A companhia Içara tem como atividade principal o comércio de materiais elétricos. A relação abaixo apresenta algumas de suas contas contábeis e seus saldos ao final do exercício social de 2025.

Imagem associada para resolução da questão

No início do exercício social de 2025, a companhia Içara tinha um saldo de R$ 10.000 na conta contábil “Estoques de mercadorias para revenda”. Durante o exercício social de 2025, houve compras no valor de R$ 280.000, das quais R$ 12.000 foram devolvidas aos fornecedores por imperfeições.


Ao final do exercício social encerrado em 31/12/2025, na Demonstração do Resultado do Exercício, foi evidenciado um lucro bruto no valor de:

Alternativas
Q4038514 Contabilidade Geral
A companhia Tijucas S.A., sociedade anônima de capital aberto com ações negociadas em bolsa de valores, encerrou o seu exercício social em 31/12/2025. Durante o exercício social, a companhia:
- Reconheceu receita de vendas no valor de R$ 800.000, correspondente a mercadorias faturadas e entregues em novembro de 2025, embora o recebimento tenha ocorrido apenas em janeiro de 2026;
- Incorreu em despesa de serviços prestados por terceiros, no valor de R$ 250.000, com a prestação ocorrida em dezembro de 2025, porém o pagamento foi efetuado em fevereiro de 2026;
- Recebeu antecipadamente, em outubro de 2025, o valor de R$ 120.000 referente a serviços que serão prestados somente em março de 2026. Em 2025, não houve o reconhecimento de receita em relação a esta operação.

A diretoria da companhia, ao elaborar as demonstrações financeiras, registrou todas as operações acima de acordo com o regime de competência.

Diante dessa situação, e de acordo com a Lei nº 6.404/1976, é correto afirmar que:
Alternativas
Q4038513 Contabilidade Geral
No balanço patrimonial, os elementos do ativo serão avaliados segundo os seguintes critérios:
Alternativas
Q4037566 Raciocínio Lógico
Em uma análise de determinada entidade sobre 100 empresas parceiras, identificou-se que:

- 60 possuem projetos de inovação; - 50 possuem experiência em exportação; e - 45 recebem incentivos fiscais.
Sabe-se que todas as empresas analisadas possuem ao menos uma dessas características. Além disso:
- 30 empresas possuem projetos de inovação e experiência em exportação; - 25 possuem inovação e incentivos fiscais; e - 20 possuem experiência em exportação e incentivos fiscais.

O número de empresas que apresentam, simultaneamente, as três características citadas é:
Alternativas
Q4037565 Análise de Balanços

Considere os indicadores de rentabilidade mensal de três carteiras de ativos de uma empresa no último semestre:

Imagem associada para resolução da questão

Com base na interpretação técnica desses indicadores, é correto afirmar que:


Alternativas
Q4037564 Matemática Financeira
Ao avaliar um projeto de infraestrutura com investimento inicial de R$ 200.000,00 e dois retornos anuais sucessivos de R$ 121.000,00, a equipe técnica de uma instituição utiliza uma Taxa Mínima de Atratividade (TMA) de 10% ao ano.

Com base no critério do Valor Presente Líquido (VPL) e na relação com a Taxa Interna de Retorno (TIR), conclui-se que o projeto é:
Alternativas
Q4037563 Matemática
Considere a tabela abaixo, que apresenta o volume de Investimentos Estrangeiros Diretos (IED), em milhões de dólares, atraídos para quatro regiões de Santa Catarina no biênio 2024-2025:
Imagem associada para resolução da questão
Com base nos dados apresentados, a região que registrou o maior crescimento percentual em investimentos no período foi:
Alternativas
Q4037562 Matemática
Em uma auditoria municipal, um analista deve revisar um lote de 10 processos administrativos, sendo que exatamente 3 deles possuem erros de preenchimento.

Se o analista selecionar, ao acaso e sem reposição, 3 processos desse lote, a probabilidade de que, pelo menos, 2 dos processos selecionados possuam erros de preenchimento é de:
Alternativas
Q4037561 Raciocínio Lógico
Considere as proposições simples:

- P: “O relatório foi enviado” e
- Q: “O prazo foi cumprido”.

Sabendo que o valor lógico da proposição composta P → Q é Falso, assinale a alternativa que apresenta, respectivamente, os valores lógicos das proposições (P ∧ Q) e ¬(P ↔ Q).
Alternativas
Q4037560 Raciocínio Lógico
Numa secretaria municipal com 145 servidores, 80 atuam em Projetos (P), 70 em Convênios (C) e 60 em Fiscalização (F).

Sabe-se que:
- 30 servidores atuam em P e C;
- 25 atuam em P e F;
- 20 atuam em C e F; e
- 10 atuam nas três áreas simultaneamente.

Considerando que todos os servidores atuam em, ao menos, uma dessas três áreas, o número de servidores que atuam exclusivamente na área de Fiscalização é:
Alternativas
Q4037559 Matemática

Em uma secretaria municipal, 12 analistas conseguem tabular 4.800 dados de uma pesquisa em 10 dias, com uma jornada de 6 horas diárias.


Devido a um novo prazo, a secretaria precisa tabular 6.400 dados em apenas 5 dias.


Para cumprir essa meta, mantendo a mesma produtividade, quantas horas diárias deverão trabalhar 16 analistas?


Alternativas
Q4037558 Matemática Financeira
A Secretaria de Fazenda de um município avalia uma proposta de financiamento para obras viárias sob o regime de juros compostos. A taxa nominal ofertada pela instituição financeira é de 24% ao ano, com capitalização mensal.

Com o objetivo de compor o relatório de impacto financeiro trimestral, o analista deve determinar a taxa efetiva trimestral equivalente.

De acordo com as normas da matemática financeira, a taxa efetiva trimestral correspondente é de:
Alternativas
Q4037557 Matemática Financeira
O valor venal de um imóvel para fins de cálculo tributário municipal sofreu dois aumentos sucessivos de 25% cada em um determinado biênio.

Para que o valor do imóvel retorne exatamente ao patamar que possuía antes do primeiro desses dois reajustes, o novo valor atualizado deve sofrer um desconto único de:
Alternativas
Q4037556 Inglês
Advanced Dynamics of International Business Strategy


In the era of hyper-globalization, international busi ness strategy has evolved into a highly sophisticated discipline characterized by the orchestration of cross border value creation under conditions of uncertainty and institutional divergence. Multinational enterprises (MNEs) must navigate complex configurations of global value chains (GVCs), optimizing location-spe cific advantages while mitigating transaction costs, as articulated in Transaction Cost Economics.


A central theoretical lens in this domain is the Eclectic Paradigm, which posits that firms engage in foreign direct investment (FDI) when three conditions are satisfied: ownership-specific advantages (O), location specific advantages (L), and internalization incentives (I). These determinants collectively inform entry mode decisions, ranging from wholly owned subsidiaries to joint ventures and strategic alliances.


Institutional theory further underscores the impor tance of isomorphic pressures—coercive, mimetic, and normative—that shape organizational behavior across different jurisdictions. Firms operating in emerging economies often encounter institutional voids, charac terized by the absence or underdevelopment of inter mediaries such as capital markets, legal enforcement mechanisms, and regulatory agencies. In such contexts, firms may adopt non-market strategies, including polit ical lobbying and network-based relational contracting, to compensate for institutional deficiencies.


From an operational perspective, supply chain resil ience has become a critical strategic priority.


Concepts such as just-in-time (JIT) inventory manage ment are increasingly being reevaluated in favor of just-in-case (JIC) models, particularly in light of disrup tions stemming from events like the COVID-19 pan demic. Firms now emphasize redundancy, nearshoring, and diversification of suppliers to enhance robustness against exogenous shocks.


Financially, exchange rate volatility and cross-border capital flows introduce significant risks. Firms employ sophisticated hedging instruments, such as forward contracts, options, and swaps, to manage foreign exchange exposure. Additionally, transfer-pricing mechanisms are utilized not only for internal cost allocation but also as tools for tax optimization, often scrutinized by regulatory authorities for compliance with the arm’s length principle.


Digitalization and Industry 4.0 technologies—including artificial intelligence, blockchain, and the Internet of Things (IoT)—are transforming international operations. These technologies facilitate real-time data analytics, enhance transparency in supply chains, and enable predictive decision-making. However, they also neces sitate compliance with divergent data localization laws and cybersecurity regulations across jurisdictions.


Sustainability and ESG integration are increasingly embedded in corporate strategy through frameworks such as carbon accounting, circular economy models, and impact investing. Firms are now expected to align with global standards like the United Nations Global Compact, ensuring adherence to principles related to human rights, labor, environment, and anti-corruption.


Ultimately, competitive advantage .........................  international business is contingent ........................... a firm’s ability to integrate strategic, operational, financial, and technological capabilities while remaining adaptive ................... an evolving global ecosystem marked ....................... volatility, uncertainty, complexity, and ambiguity (VUCA).

Analyze the following statements according to the text.

1. The increasing complexity of international business strategy is primarily driven by the need to coordinate value creation across borders under conditions of uncertainty and institutional diversity.
2. The Eclectic Paradigm explains that ownershi p-specific, location-specific, and internalization advantages collectively inform firms’ entry mode decisions in foreign direct investment.
3. Institutional voids in emerging markets may compel firms to rely on informal mechanisms such as relational contracting and political engagement.
4. The transition from just-in-time (JIT) to just-in--case (JIC) inventory models reflects a strate gic shift toward lower supply chain resilience and reduced redundancy.
5. Digitalization eliminates regulatory challen ges by standardizing data governance across jurisdictions.

Select the alternative that indicates all the correct statements.
Alternativas
Q4037555 Inglês
Advanced Dynamics of International Business Strategy


In the era of hyper-globalization, international busi ness strategy has evolved into a highly sophisticated discipline characterized by the orchestration of cross border value creation under conditions of uncertainty and institutional divergence. Multinational enterprises (MNEs) must navigate complex configurations of global value chains (GVCs), optimizing location-spe cific advantages while mitigating transaction costs, as articulated in Transaction Cost Economics.


A central theoretical lens in this domain is the Eclectic Paradigm, which posits that firms engage in foreign direct investment (FDI) when three conditions are satisfied: ownership-specific advantages (O), location specific advantages (L), and internalization incentives (I). These determinants collectively inform entry mode decisions, ranging from wholly owned subsidiaries to joint ventures and strategic alliances.


Institutional theory further underscores the impor tance of isomorphic pressures—coercive, mimetic, and normative—that shape organizational behavior across different jurisdictions. Firms operating in emerging economies often encounter institutional voids, charac terized by the absence or underdevelopment of inter mediaries such as capital markets, legal enforcement mechanisms, and regulatory agencies. In such contexts, firms may adopt non-market strategies, including polit ical lobbying and network-based relational contracting, to compensate for institutional deficiencies.


From an operational perspective, supply chain resil ience has become a critical strategic priority.


Concepts such as just-in-time (JIT) inventory manage ment are increasingly being reevaluated in favor of just-in-case (JIC) models, particularly in light of disrup tions stemming from events like the COVID-19 pan demic. Firms now emphasize redundancy, nearshoring, and diversification of suppliers to enhance robustness against exogenous shocks.


Financially, exchange rate volatility and cross-border capital flows introduce significant risks. Firms employ sophisticated hedging instruments, such as forward contracts, options, and swaps, to manage foreign exchange exposure. Additionally, transfer-pricing mechanisms are utilized not only for internal cost allocation but also as tools for tax optimization, often scrutinized by regulatory authorities for compliance with the arm’s length principle.


Digitalization and Industry 4.0 technologies—including artificial intelligence, blockchain, and the Internet of Things (IoT)—are transforming international operations. These technologies facilitate real-time data analytics, enhance transparency in supply chains, and enable predictive decision-making. However, they also neces sitate compliance with divergent data localization laws and cybersecurity regulations across jurisdictions.


Sustainability and ESG integration are increasingly embedded in corporate strategy through frameworks such as carbon accounting, circular economy models, and impact investing. Firms are now expected to align with global standards like the United Nations Global Compact, ensuring adherence to principles related to human rights, labor, environment, and anti-corruption.


Ultimately, competitive advantage .........................  international business is contingent ........................... a firm’s ability to integrate strategic, operational, financial, and technological capabilities while remaining adaptive ................... an evolving global ecosystem marked ....................... volatility, uncertainty, complexity, and ambiguity (VUCA).

Match the terms in Column 1 with their correct definitions in Column 2.


Column 1 Terms


1. Transaction Cost Economics


2. Eclectic Paradigm


3. Institutional Voids


4. Global Value Chains


5. Foreign Direct Investment (FDI)


Column 2 Definitions


(_) The absence or underdevelopment of market-supporting institutions


(_) The system of cross-border production and distribution activities.


(_) A framework explaining why firms expand internationally based on OLI advantages.


(_) The costs associated with conducting and managing economic exchanges.


(_) The ownership of business operations in a foreign country.


Select the alternative that presents the correct sequence, from top to bottom.


Alternativas
Q4037554 Inglês
Advanced Dynamics of International Business Strategy


In the era of hyper-globalization, international busi ness strategy has evolved into a highly sophisticated discipline characterized by the orchestration of cross border value creation under conditions of uncertainty and institutional divergence. Multinational enterprises (MNEs) must navigate complex configurations of global value chains (GVCs), optimizing location-spe cific advantages while mitigating transaction costs, as articulated in Transaction Cost Economics.


A central theoretical lens in this domain is the Eclectic Paradigm, which posits that firms engage in foreign direct investment (FDI) when three conditions are satisfied: ownership-specific advantages (O), location specific advantages (L), and internalization incentives (I). These determinants collectively inform entry mode decisions, ranging from wholly owned subsidiaries to joint ventures and strategic alliances.


Institutional theory further underscores the impor tance of isomorphic pressures—coercive, mimetic, and normative—that shape organizational behavior across different jurisdictions. Firms operating in emerging economies often encounter institutional voids, charac terized by the absence or underdevelopment of inter mediaries such as capital markets, legal enforcement mechanisms, and regulatory agencies. In such contexts, firms may adopt non-market strategies, including polit ical lobbying and network-based relational contracting, to compensate for institutional deficiencies.


From an operational perspective, supply chain resil ience has become a critical strategic priority.


Concepts such as just-in-time (JIT) inventory manage ment are increasingly being reevaluated in favor of just-in-case (JIC) models, particularly in light of disrup tions stemming from events like the COVID-19 pan demic. Firms now emphasize redundancy, nearshoring, and diversification of suppliers to enhance robustness against exogenous shocks.


Financially, exchange rate volatility and cross-border capital flows introduce significant risks. Firms employ sophisticated hedging instruments, such as forward contracts, options, and swaps, to manage foreign exchange exposure. Additionally, transfer-pricing mechanisms are utilized not only for internal cost allocation but also as tools for tax optimization, often scrutinized by regulatory authorities for compliance with the arm’s length principle.


Digitalization and Industry 4.0 technologies—including artificial intelligence, blockchain, and the Internet of Things (IoT)—are transforming international operations. These technologies facilitate real-time data analytics, enhance transparency in supply chains, and enable predictive decision-making. However, they also neces sitate compliance with divergent data localization laws and cybersecurity regulations across jurisdictions.


Sustainability and ESG integration are increasingly embedded in corporate strategy through frameworks such as carbon accounting, circular economy models, and impact investing. Firms are now expected to align with global standards like the United Nations Global Compact, ensuring adherence to principles related to human rights, labor, environment, and anti-corruption.


Ultimately, competitive advantage .........................  international business is contingent ........................... a firm’s ability to integrate strategic, operational, financial, and technological capabilities while remaining adaptive ................... an evolving global ecosystem marked ....................... volatility, uncertainty, complexity, and ambiguity (VUCA).

What can be inferred about the role of managers in multinational enterprises (MNEs)?
Alternativas
Q4037553 Administração Geral
Advanced Dynamics of International Business Strategy


In the era of hyper-globalization, international busi ness strategy has evolved into a highly sophisticated discipline characterized by the orchestration of cross border value creation under conditions of uncertainty and institutional divergence. Multinational enterprises (MNEs) must navigate complex configurations of global value chains (GVCs), optimizing location-spe cific advantages while mitigating transaction costs, as articulated in Transaction Cost Economics.


A central theoretical lens in this domain is the Eclectic Paradigm, which posits that firms engage in foreign direct investment (FDI) when three conditions are satisfied: ownership-specific advantages (O), location specific advantages (L), and internalization incentives (I). These determinants collectively inform entry mode decisions, ranging from wholly owned subsidiaries to joint ventures and strategic alliances.


Institutional theory further underscores the impor tance of isomorphic pressures—coercive, mimetic, and normative—that shape organizational behavior across different jurisdictions. Firms operating in emerging economies often encounter institutional voids, charac terized by the absence or underdevelopment of inter mediaries such as capital markets, legal enforcement mechanisms, and regulatory agencies. In such contexts, firms may adopt non-market strategies, including polit ical lobbying and network-based relational contracting, to compensate for institutional deficiencies.


From an operational perspective, supply chain resil ience has become a critical strategic priority.


Concepts such as just-in-time (JIT) inventory manage ment are increasingly being reevaluated in favor of just-in-case (JIC) models, particularly in light of disrup tions stemming from events like the COVID-19 pan demic. Firms now emphasize redundancy, nearshoring, and diversification of suppliers to enhance robustness against exogenous shocks.


Financially, exchange rate volatility and cross-border capital flows introduce significant risks. Firms employ sophisticated hedging instruments, such as forward contracts, options, and swaps, to manage foreign exchange exposure. Additionally, transfer-pricing mechanisms are utilized not only for internal cost allocation but also as tools for tax optimization, often scrutinized by regulatory authorities for compliance with the arm’s length principle.


Digitalization and Industry 4.0 technologies—including artificial intelligence, blockchain, and the Internet of Things (IoT)—are transforming international operations. These technologies facilitate real-time data analytics, enhance transparency in supply chains, and enable predictive decision-making. However, they also neces sitate compliance with divergent data localization laws and cybersecurity regulations across jurisdictions.


Sustainability and ESG integration are increasingly embedded in corporate strategy through frameworks such as carbon accounting, circular economy models, and impact investing. Firms are now expected to align with global standards like the United Nations Global Compact, ensuring adherence to principles related to human rights, labor, environment, and anti-corruption.


Ultimately, competitive advantage .........................  international business is contingent ........................... a firm’s ability to integrate strategic, operational, financial, and technological capabilities while remaining adaptive ................... an evolving global ecosystem marked ....................... volatility, uncertainty, complexity, and ambiguity (VUCA).

Analyze the following case:

A leading agro-industrial firm based in Santa Cata rina—specializing in poultry and pork exports—is fac ing increasing pressure in global markets. Historically, the company has benefited from Brazil’s disease-free livestock status and strong compliance with World Organization for Animal Health standards, enabling access to premium markets in Asia and Europe.

However, recent developments have disrupted its competitive position:

- A major importing country has introduced stricter ESG and carbon-traceability requirements.

- Exchange rate volatility in Brazil has increased f inancial uncertainty.

- Logistics bottlenecks at Port of Itajaí have delayed shipments.

- Competitors from other countries are offering lower-cost alternatives.

Based on the scenario, which strategic response would be most appropriate for the firm at this stage?
Alternativas
Respostas
241: B
242: E
243: C
244: D
245: E
246: A
247: C
248: D
249: A
250: D
251: E
252: B
253: C
254: D
255: C
256: B
257: A
258: C
259: B
260: E