Utilizando o dígito 1 para Despesas Correntes e o dígito 2 para Despesas de Capital, assinale a opção que indica a correta classificação econômica das seguintes despesas públicas:

- subvenções sociais ( )
- subvenções econômicas ( )
- material de consumo ( )
- aquisição de imóveis ( )
- concessão de empréstimos ( )
- amortização da dívida pública ( )

A empresa Ferraço S/A fabrica canivetes e registra na Contabilidade todos os custos por valorespadrão, controlando as variações do custo efetivo em contas específicas, encerradas ao fim de cada período mensal.

Em outubro, o custo padrão unitário foi estabelecido em:

material direto R$ 50,00
mão-de-obra direta R$ 40,00
custos indiretos R$ 35,00

No mês de referência foram produzidos dois mil canivetes e vendidos um mil e seiscentos, ao preço unitário de R$ 160,00, com tributação de IPI a 10% e ICMS a 12%.

Em 31 de outubro foram apurados os seguintes custos realmente praticados no período:

material direto R$ 102.000,00
mão-de-obra direta R$ 77.500,00
custos indiretos R$ 75.000,00

Assinale o lançamento que contabiliza corretamente o encerramento das variações entre o custo real e o custo-padrão, no mês de outubro, a partir dos dados exemplificados (o histórico foi omitido).

A Fábrica de Pré-moldados, contribuinte de IPI e ICMS, adquiriu uma partida de materiais préindustrializados para uso industrial. A operação foi realizada a prazo, pagando-se, no ato, apenas 10% da compra mais frete e seguros. Emitida a nota fiscal 1xxx3, dela constavam: quantidade 4.000 unidades; preço unitário R$ 2,50; ICMS 17%; IPI 12%; frete e seguros 2% do preço.

Assinale o lançamento correto para contabilizar a operação.

A expressão dada por y = 4 (cosseno x) + 4 é definida para todo número x real. Assim, o intervalo de variação de y é:

Analise as seguintes afirmações relativas aos sistemas de Cópias de Segurança (Backup).

I. Cada conjunto de backup diferencial contém todos os arquivos alterados desde o último backup normal.

II. O primeiro backup incremental feito logo após um backup normal contém todos os arquivos alterados ou não desde o backup normal. Cada backup incremental subseqüente irá conter apenas os arquivos alterados desde o último backup incremental.

III. Recuperar um disco rígido a partir de um conjunto de backup incremental torna-se um pouco complicado porque diferentes fitas de
backup incremental podem conter versões diferentes do mesmo arquivo.

IV. Para um sistema que utilize um backup normal seguido de sete diferenciais é impossível a recuperação de um disco rígido a partir do último backup normal acrescido do sétimo backup diferencial.

Indique a opção que contenha todas as afirmações verdadeiras.

The information revolution

Public administration is, by its very nature, highly information intensive. Government business can be considered as a series of systems, such as education, health, defense, public revenue and expenditures, natural resources management, and social security.

Public administration relies heavily on the use of information and communication technologies to gather, process, and diffuse information within both public and private domains.

Brazil can determine every night its cash and foreign exchange positions. Every fiscal transaction is validated every day against budget and public liquidity. The system eliminated the need to maintain a substantial no-interest float and created many secondary capabilities. Success depended on many factors, including strict centralized transaction control, compatible public policies, a highly skilled work force, and substantial long-term investment.

The text refers to the use of information as

The information revolution

Public administration is, by its very nature, highly information intensive. Government business can be considered as a series of systems, such as education, health, defense, public revenue and expenditures, natural resources management, and social security.

Public administration relies heavily on the use of information and communication technologies to gather, process, and diffuse information within both public and private domains.

Brazil can determine every night its cash and foreign exchange positions. Every fiscal transaction is validated every day against budget and public liquidity. The system eliminated the need to maintain a substantial no-interest float and created many secondary capabilities. Success depended on many factors, including strict centralized transaction control, compatible public policies, a highly skilled work force, and substantial long-term investment.

The author refers to the work force as

The information revolution

Public administration is, by its very nature, highly information intensive. Government business can be considered as a series of systems, such as education, health, defense, public revenue and expenditures, natural resources management, and social security.

Public administration relies heavily on the use of information and communication technologies to gather, process, and diffuse information within both public and private domains.

Brazil can determine every night its cash and foreign exchange positions. Every fiscal transaction is validated every day against budget and public liquidity. The system eliminated the need to maintain a substantial no-interest float and created many secondary capabilities. Success depended on many factors, including strict centralized transaction control, compatible public policies, a highly skilled work force, and substantial long-term investment.

According to the author, Brazil

The information revolution

Public administration is, by its very nature, highly information intensive. Government business can be considered as a series of systems, such as education, health, defense, public revenue and expenditures, natural resources management, and social security.

Public administration relies heavily on the use of information and communication technologies to gather, process, and diffuse information within both public and private domains.

Brazil can determine every night its cash and foreign exchange positions. Every fiscal transaction is validated every day against budget and public liquidity. The system eliminated the need to maintain a substantial no-interest float and created many secondary capabilities. Success depended on many factors, including strict centralized transaction control, compatible public policies, a highly skilled work force, and substantial long-term investment.

According to the text, public administration and the use of information are

Budget management by structure

In recent decades, results-oriented contracts, projects, programs and other horizontal forms of management have become routine in public administrations throughout the region, both because of the influence of new trends in State reform that put forward results-oriented practices and because of strong intervention by international cooperation agencies. However, public agencies are a long way from having formed horizontal organizations that are completely integrated to daily management and results-oriented accountability mechanisms.

In this context, budget management of organizational structures is not a new tool in respect of its basic element (the budget and organizational structures). However, it is often set into motion in a vacuum within the process of accountability: the relationship between institutional ends, the allocation of resources and delegation of authority. Consequently, it should be aimed at filling the void and facilitating the conditions for result-oriented management, integrated within an institutional framework.

According to the author, budget management of organizational structures is