ID: 1023365•
Inglês•
Interpretação de texto Reading comprehension•
FGV•
Câmara dos Deputados•
manhã•
2023

The Future Of Accounting:
How Will Digital Transformation Impact Accountants?


In business, as in life, change is the only true constant. From mitigating unprecedented business disruptors to adapting to new operational paradigms, professionals in all industries find themselves dealing with major changes — many of them driven by emerging technologies.

Accounting is no exception. The profession has moved far beyond mere bookkeeping and payroll, and like its partner procurement, it’s taking an increasingly strategic role for forward-thinking businesses. While some pundits say accounting has a dim future in the digital world of tomorrow, technologies such as cloud-based data management, process automation and advanced analytics are actually poised to further elevate accountants in new and empowering ways.

As far back as 2015, industry leaders were sounding the death knell for accountants, convinced emerging technologies — particularly automation — would end in death by digital for accountancy as we know it. And as recently as 2019, accountants surveyed by Robert Half on the impact of automation on their profession expressed concerns about being replaced, having fewer opportunities for creative problem-solving and an overdependence on tech in completing daily tasks.

Yet, the events between then and now, including the Covid-19 pandemic, have instead shown that accountants, like other professionals, need to worry much more about adaptation than replacement.

There's no question that digital transformation has radically changed the playing field. Big data has become a rich resource that needs to be tapped to compete effectively. But for businesses ready to leverage the potential of digital tools, this shift is an opportunity, not a threat.

[…]

Both the skill set and the job description for tomorrow's accountant will be greatly expanded, while still hewing to the core competencies of the profession. Supported by technology in a collaborative setting, accounting teams will be populated with both dedicated accounting professionals and subject matter experts from other areas of the business.

Tomorrow's accountants may play an advisory role, welcoming business intelligence and procurement professionals and working to chart a strategic sourcing plan. They could leverage data management tools, including augmented reality, to humanize and contextualize spend data for the C-suite to make better decisions based on long-term value rather than return on investment alone.

With more diverse skill sets and greater technical acumen, accountants can bring their own expertise to teams in other business units, providing crucial financial intelligence, refining budgets or ensuring compliance. […]

As a function, accounting may become less about refining one's skill set through certifications and more about core competencies that grow over time, with a focus on lifelong education and skill development required to take on a complex, ever-changing business environment.

Automation and other data-driven technologies are poised to free accountants, not constrain them. Organizations thatunderstand the potential and importance of these technologies — and invest in the tools and training required to help their accountants take full advantage — will be ahead of the curve. Tomorrow's accountants will play a more creative and strategic role in their companies. As a result, their businesses will not only enjoy more efficient workflows and reap more useful insights from their accounting processes, but help strengthen their own resiliency, agility and competitive footing.


Adapted from: https://www.forbes.com/sites/forbestechcouncil/2021/05/19/thefuture-of-accounting-how-will-digital-transformation-impactaccountants/?sh=343b437853fb
Regarding the effects of technology, the outlook the text provides for accountancy is

ID: 1059982•
Banco de Dados•
Banco de Dados•
FGV•
MF•
manhã•
2024

No dinâmico ecossistema de tecnologias blockchain, diversas inovações têm surgido, remodelando a maneira como interagimos digitalmente e gerenciamos criptoativos online.
Nesse contexto, avalie se as seguintes afirmações são verdadeiras (V) ou falsas (F).

( ) Uma carteira (wallet) baseada em hardware caracteriza um exemplo típico de Hot Wallet ou carteira quente.
( ) A guarda de criptoativos pode ser feito também por Paper Wallets ou carteiras de papel.
( ) O DeFi (Decentralized Finance) é um sistema financeiro que utiliza a tecnologia blockchain para realizar transações financeiras sem a necessidade de intermediários, como bancos ou corretoras.
( ) As exchanges e corretoras centralizadas oferecem carteiras integradas para armazenar ativos, mas a custódia das chaves é de responsabilidade dos usuários.

As afirmações são, respectivamente,

ID: 1060007•
Governança de TI•
ITIL•
FGV•
MF•
manhã•
2024

O ITIL 4 apresenta uma abordagem integrada e holística para a gestão de serviços, combinando práticas modernas com tradicionais. Ele destaca componentes cruciais como 'Organizações e Pessoas', 'Informações e Tecnologia', 'Parceiros e Fornecedores', além de 'Fluxos de Valor e Processos'.
Assinale o modelo que incorpora esses componentes.

ID: 1023570•
Inglês•
Interpretação de texto Reading comprehension•
FGV•
Câmara dos Deputados•
manhã•
2023

Read the Text I and answer the five questions that follow it.

Text I

Correspondence

Human genome editing: potential seeds of conflict

Recently, The Lancet published an important declaration regarding the necessity of regulating and legislating for human genome editing. We agree with their opinions that the human genome editing technology and resulting research can have both positive and negative effects on human society. The use of genome editing for research and commercial purposes has sparked debates in both biological and political realms. However, most of them have mainly focused on the effects of human genome editing on the patients themselves, and little attention has been paid to their offspring.

Several films, such as Gattaca and Gundam SEED, have addressed the conflicts that arise from human genome editing. Such conflicts not only exist within the generation who have experienced editing but are also transmitted to their offspring. For example, in these films, the offspring of people without genome editing felt a sense of unfairness regarding the inferiority of their physical (or other non-edited domains) status, whereas the offspring of people with genome editing grew up in a biased, discriminated against, and ostracized environment. They could have lived in peace with a strong and well regulated government; however, when the tenuous grip of government weakens, jealousy and resentment can lead to ruins. Although these scenes still exist in films, they might become increasingly plausible in decades to come. Using the concept of preparedness, access, countermeasures, tools, and trust, we should prepare legitimate human genome editing, establish access to deal with imminent or potential discrimination, develop countermeasures and tools for prevention and resolution of conflict, and entrust future generations with the responsibility to use them wisely.

Bing-Yan Zeng, Ping-Tao Tseng, *Chih-Sung Liang

Adapted from: www.thelancet.com, vol. 401, June 24, 2023 athttps://www.thelancet.com/action/showPdf?pii=S0140-6736%2823%2901084-X

Based on the text, mark the statements below as true (T) or false (F).

( ) In principle, the authors back the basic tenets on human genome editing technology held earlier by the same journal.

( ) Human genome editing research has focused mostly on the progeny rather than on the patients.

( ) The settings depicted in the motion pictures mentioned may come about in the real world.

The statements are, respectively,

ID: 1059934•
Economia•
Microeconomia•
FGV•
MF•
manhã•
2024

Considere a seguinte função de utilidade esperada:
U(w) = w1/2 .
Considere que o agente jogue uma loteria em que w pode assumir valores iguais a 4 e 64, com 50% de chances cada.
O valor da utilidade esperada e do equivalente de certeza (ou equivalente seguro) são iguais, respectivamente, a

ID: 1059937•
Economia•
Microeconomia•
FGV•
MF•
manhã•
2024

Em relação ao tópico de externalidades, avalie as afirmativas a seguir.

I. Quando há externalidades negativas na produção, o custo marginal social é igual à soma do custo marginal privado com o dano marginal da externalidade (Custo adicional do processo de produção que recai sobre terceiros e pelo qual a firma não paga).
II. Na presença de externalidades, a quantidade ótima escolhida pela firma não é Pareto-eficiente.
III. Quando há externalidades negativas no consumo, o benefício marginal social é igual à soma do benefício marginal privado com o dano marginal da externalidade (Custo adicional de consumo que recai sobre terceiros e pelo qual o consumidor não paga).

Está correto o que se afirma em

ID: 1066354•
Administração Pública•
Organização e Estrutura do Estado•
CESGRANRIO•
CNU•
manhã•
2024

Considere os artigos do Decreto Lei no 200/1967 sobre a estrutura organizacional da Administração Pública Federal.

Art. 1o . O Poder Executivo é exercido pelo Presidente da República auxiliado pelos Ministros de Estado. Art. 2o . O Presidente da República e os Ministros de Estado exercem as atribuições de sua competência constitucional, legal e regulamentar com o auxílio dos órgãos que compõem a Administração Federal. Art. 3o . Respeitadas as limitações estabelecidas na Constituição e observadas as disposições legais, o Poder Executivo regulará a estruturação e o funcionamento dos órgãos da Administração Federal. [...] Art. 6o . As atividades da Administração Federal obedecerão aos seguintes princípios fundamentais: planejamento; coordenação; descentralização; delegação de competência; controle.

Disponível em: https://www2.camara.leg.br/legin/fed/declei/1960-1969/decreto-lei-200-25-fevereiro-1967-376033-publicacaooriginal -1-pe.html. Acesso em: 26 fev. 2024.


Nas atividades da Administração Federal, a elaboração e a atualização de instrumentos, tais como o plano geral de governo, os programas gerais, setoriais e regionais, de duração plurianual, o orçamento-programa anual e a programação financeira de desembolso, obedecem diretamente ao seguinte princípio fundamental:

ID: 1059976•
Engenharia de Software •
Inteligencia Artificial•
FGV•
MF•
manhã•
2024

Em um projeto de pesquisa avançado na área de reabilitação física, uma equipe multidisciplinar está desenvolvendo uma solução inovadora baseada em Visão Computacional e IA para auxiliar na recuperação de pacientes que sofreram lesões musculoesqueléticas.
A tecnologia precisa capturar e analisar os movimentos do corpo humano, avaliando a execução correta dos exercícios e sugerindo ajustes para garantir a eficácia da reabilitação. A tecnologia deve, ainda, ser capaz de interpretar a complexidade dos movimentos humanos, identificando posições e partes específicas do corpo e garantindo que os pacientes mantenham a postura adequada durante toda a sessão de exercícios.
Com base nessas informações, assinale a técnica de visão computacional e Inteligência Artificial fundamental para o desenvolvimento desse sistema.

ID: 1059997•
Engenharia de Software •
Desenvolvimento de Software•
FGV•
MF•
manhã•
2024

As plataformas no-code e low-code têm transformado o desenvolvimento de software, permitindo que usuários com pouca ou nenhuma habilidade de programação criem aplicativos e soluções digitais.
Considerando a emergência e o impacto dessas tecnologias, analise as afirmações a seguir sobre ferramentas no-code e low-code.

I. Plataformas no-code permitem que profissionais não técnicos desenvolvam aplicativos complexos sem escrever uma única linha de código, utilizando interfaces gráficas e funcionalidades de arrastar e soltar.
II. Embora as ferramentas low-code reduzam a necessidade de codificação, elas ainda exigem algum conhecimento técnico para a implementação de funcionalidades personalizadas e integração com outros sistemas.
III. A escalabilidade e a segurança de soluções desenvolvidas com ferramentas no-code e low-code dependem unicamente das infraestruturas de cloud providas pelos fornecedores dessas plataformas, sem espaço para otimizações específicas ao contexto de uso.
IV. Embora ferramentas no-code e low-code facilitem a prototipagem e o desenvolvimento rápido, elas exigem uma compreensão detalhada dos processos de negócio para que as aplicações finais atendam efetivamente às necessidades dos usuários sem gerar redundâncias funcionais.

Está correto o que se afirma em

ID: 1023256•
Inglês•
Interpretação de texto Reading comprehension•
FGV•
Câmara dos Deputados•
manhã•
2023

Read the Text II and answer the question that follow it.

Text II

Global plastic treaty should address chemicals

In March, the global community agreed to establish a legally binding treaty to end plastic pollution. To deliver on this goal, the treaty needs to cover all issues of plastics chemicals as an inseparable part of the problem.

Plastics are complex materials consisting of chemical mixtures, including polymers, additives, residual monomers and processing aids, and non-intentionally added substances. Such mixtures release across the plastics life cycle, from feedstock extraction, production, and use, to reuse, recycling, and disposal; they also recombine along complex, unplanned pathways. As a result, humans and environments are ubiquitously exposed to plastics chemicals, often with serious consequences.

Out of more than 10,000 known plastics chemicals, at least 2,400 are classified as toxic, such as many phthalates and brominated flame retardants. Documented health effects span generations and include premature births, low birth weight, obesity, diabetes, cardiovascular disease, endometriosis, infertility, and cancers. In the United States alone, associated costs of endocrine-disrupting chemicals amount to USD$300 billion/year. The total burden on community, ecosystem health, and biodiversity is far greater.

Even with material recycling, plastics chemicals ultimately proliferate in the ecosystem, whether as emissions or by entering new products, exposing waste-laborers, consumers, and frontline communities to new chemical cocktails. An effective, fair, and safe circular economy can only be achieved by phasing out toxic chemicals from plastic production.

As negotiations for a global treaty begin, plastics chemicals need to be front and center. However, preparatory meeting documents focus on downstream plastic waste and work from a narrow definition of chemicals as hazardous additives. To enable the treaty to fully address plastics’ ecological, health, and environmental justice problems, it is essential to redefine plastics as complex chemical mixtures and to integrate chemical issues across the life cycle within the scope and core obligations of the legal instrument.

Adapted from: https://www.science.org/doi/10.1126/science.adf5410.

From the excerpt “humans and environments are ubiquitously exposed to plastics chemicals” (2nd paragraph), one can infer that this situation is

ID: 1064217•
Contabilidade Pública•
Demonstrações Contábeis•
FGV•
MF•
manhã•
2024

Dois observadores esclarecidos e independentes chegaram ao consenso geral de que a informação contida em uma demonstração contábil representava os fenômenos econômicos e de outra natureza que pretendia representar, sem erro material ou viés.
Nessa situação, pode-se verificar o cumprimento da característica qualitativa da

ID: 1064221•
Contabilidade Pública•
Ingressos e Dispêndios Públicos•
FGV•
MF•
manhã•
2024

A classificação por fontes ou destinações de recursos (FR) tem como objetivo agrupar receitas que possuam as mesmas normas de aplicação na despesa.
Para a receita orçamentária, o código de FR tem a finalidade de indicar a

ID: 1064230•
Sistemas Operacionais•
Linux•
FGV•
MF•
manhã•
2024

O comando do sistema operacional Linux que realiza a operação de juntar o conteúdo dos arquivos trecho.txt e fragmento.txt em um único arquivo documento.txt é:

ID: 1065563•
Administração Pública•
Gestão de Politicas Públicas•
FADESP•
SEFAZ PA•
manhã•
2022

Uma forma de avaliar a eficiência de um processo no serviço público é através da análise de indicadores de produtividade. Os itens abaixo apresentam os seguintes indicadores utilizados na avaliação de políticas públicas:
I. quantidade de alunos atendidos por professor na rede pública municipal.
II. número de jovens de 18 a 24 anos empregados.
III. valor do PIB por número de pessoas empregadas.
IV. custo médio do consumo de combustíveis.
V. % de crianças atendidas que atingiram a meta de peso.
São considerados indicadores de produtividade aqueles apontados nos itens

ID: 1063777•
Matemática•
Aritmética e Problemas•
FGV•
CVM•
manhã•
2024

Em um mercado atacadista, cada saco de ração para aves custa 25 reais. Certa semana, o mercado anunciou uma promoção para compras dessa ração:
“40% de desconto no que exceder 3 sacos”
Um fazendeiro comprou 10 sacos dessa ração.
O fazendeiro pagou o total de:

ID: 1059962•
Contabilidade Geral•
Balanço Patrimonial•
FGV•
MF•
manhã•
2024

Em 01/07/2020, um restaurante adquiriu um forno por R$120.000. A vida útil era estimada em 10 anos e não era considerado valor residual. O restaurante usava o método da linha reta para depreciar os seus ativos imobilizados.
Em 31/12/2022, os sócios do restaurante decidiram vender o forno por R$85.500, uma vez que o valor justo na data era estimado em R$85.000.
A venda era considerada altamente provável, uma vez que o nível hierárquico de gestão apropriado estava comprometido com o plano de venda do ativo e havia sido iniciado um programa firme para localizar um comprador e concluir o plano, de modo que o forno passou a ser classificado como “ativo não circulante como mantido para venda”.
Assinale a opção que indica o valor do forno no balanço patrimonial do restaurante em 30/06/2023.

ID: 1059967•
Contabilidade Geral•
Investimentos•
FGV•
MF•
manhã•
2024

Assinale a opção que indica uma utilidade da contabilidade de custos para a contabilidade financeira e uma para a contabilidade gerencial, respectivamente.

ID: 1023364•
Inglês•
Interpretação de texto Reading comprehension•
FGV•
Câmara dos Deputados•
manhã•
2023

The Future Of Accounting:
How Will Digital Transformation Impact Accountants?


In business, as in life, change is the only true constant. From mitigating unprecedented business disruptors to adapting to new operational paradigms, professionals in all industries find themselves dealing with major changes — many of them driven by emerging technologies.

Accounting is no exception. The profession has moved far beyond mere bookkeeping and payroll, and like its partner procurement, it’s taking an increasingly strategic role for forward-thinking businesses. While some pundits say accounting has a dim future in the digital world of tomorrow, technologies such as cloud-based data management, process automation and advanced analytics are actually poised to further elevate accountants in new and empowering ways.

As far back as 2015, industry leaders were sounding the death knell for accountants, convinced emerging technologies — particularly automation — would end in death by digital for accountancy as we know it. And as recently as 2019, accountants surveyed by Robert Half on the impact of automation on their profession expressed concerns about being replaced, having fewer opportunities for creative problem-solving and an overdependence on tech in completing daily tasks.

Yet, the events between then and now, including the Covid-19 pandemic, have instead shown that accountants, like other professionals, need to worry much more about adaptation than replacement.

There's no question that digital transformation has radically changed the playing field. Big data has become a rich resource that needs to be tapped to compete effectively. But for businesses ready to leverage the potential of digital tools, this shift is an opportunity, not a threat.

[…]

Both the skill set and the job description for tomorrow's accountant will be greatly expanded, while still hewing to the core competencies of the profession. Supported by technology in a collaborative setting, accounting teams will be populated with both dedicated accounting professionals and subject matter experts from other areas of the business.

Tomorrow's accountants may play an advisory role, welcoming business intelligence and procurement professionals and working to chart a strategic sourcing plan. They could leverage data management tools, including augmented reality, to humanize and contextualize spend data for the C-suite to make better decisions based on long-term value rather than return on investment alone.

With more diverse skill sets and greater technical acumen, accountants can bring their own expertise to teams in other business units, providing crucial financial intelligence, refining budgets or ensuring compliance. […]

As a function, accounting may become less about refining one's skill set through certifications and more about core competencies that grow over time, with a focus on lifelong education and skill development required to take on a complex, ever-changing business environment.

Automation and other data-driven technologies are poised to free accountants, not constrain them. Organizations thatunderstand the potential and importance of these technologies — and invest in the tools and training required to help their accountants take full advantage — will be ahead of the curve. Tomorrow's accountants will play a more creative and strategic role in their companies. As a result, their businesses will not only enjoy more efficient workflows and reap more useful insights from their accounting processes, but help strengthen their own resiliency, agility and competitive footing.


Adapted from: https://www.forbes.com/sites/forbestechcouncil/2021/05/19/thefuture-of-accounting-how-will-digital-transformation-impactaccountants/?sh=343b437853fb
The sentence “some pundits say accounting has a dim future in the digital world of tomorrow” (2nd paragraph) implies these experts’ view is

ID: 1023255•
Inglês•
Interpretação de texto Reading comprehension•
FGV•
Câmara dos Deputados•
manhã•
2023

Read the Text II and answer the question that follow it.

Text II

Global plastic treaty should address chemicals

In March, the global community agreed to establish a legally binding treaty to end plastic pollution. To deliver on this goal, the treaty needs to cover all issues of plastics chemicals as an inseparable part of the problem.

Plastics are complex materials consisting of chemical mixtures, including polymers, additives, residual monomers and processing aids, and non-intentionally added substances. Such mixtures release across the plastics life cycle, from feedstock extraction, production, and use, to reuse, recycling, and disposal; they also recombine along complex, unplanned pathways. As a result, humans and environments are ubiquitously exposed to plastics chemicals, often with serious consequences.

Out of more than 10,000 known plastics chemicals, at least 2,400 are classified as toxic, such as many phthalates and brominated flame retardants. Documented health effects span generations and include premature births, low birth weight, obesity, diabetes, cardiovascular disease, endometriosis, infertility, and cancers. In the United States alone, associated costs of endocrine-disrupting chemicals amount to USD$300 billion/year. The total burden on community, ecosystem health, and biodiversity is far greater.

Even with material recycling, plastics chemicals ultimately proliferate in the ecosystem, whether as emissions or by entering new products, exposing waste-laborers, consumers, and frontline communities to new chemical cocktails. An effective, fair, and safe circular economy can only be achieved by phasing out toxic chemicals from plastic production.

As negotiations for a global treaty begin, plastics chemicals need to be front and center. However, preparatory meeting documents focus on downstream plastic waste and work from a narrow definition of chemicals as hazardous additives. To enable the treaty to fully address plastics’ ecological, health, and environmental justice problems, it is essential to redefine plastics as complex chemical mixtures and to integrate chemical issues across the life cycle within the scope and core obligations of the legal instrument.

Adapted from: https://www.science.org/doi/10.1126/science.adf5410.

Based on Text II, mark the statements below as true (T) or false (F).
( ) Evidence that plastics chemicals and different illnesses are closely related is scanty.
( ) Chemical mixtures in plastics may take unforeseen directions.
( ) Forthcoming documents ought to revamp earlier definitions of plastics.
The statements are, respectively,

ID: 1066353•
Administração Pública•
Gestão de Politicas Públicas•
CESGRANRIO•
CNU•
manhã•
2024

Considere os textos sobre política pública.

Texto I
Políticas públicas repercutem na economia e na sociedade, daí porque qualquer teoria da política pública precisa também explicar as inter-relações entre Estado, política, economia e sociedade. [...] Pode-se, então, resumir política pública como o campo do conhecimento que busca, ao mesmo tempo, colocar o “governo em ação” e/ou analisar essa ação e, quando necessário, propor mudanças no rumo ou curso dessas ações.

SOUZA, C. Estado da arte da pesquisa em políticas públicas. In. HOCHMAN, G. et al. (org.). Políticas Públicas no Brasil. Rio de Janeiro: FIOCRUZ, 2007. p. 69. Adaptado.

Texto II
Nos ciclos de uma política pública, identifica-se o processo de criação de opções sobre o que fazer a respeito de um problema público. Nesse estágio do processo político-administrativo, faz-se a identificação, o refinamento e a formalização de opções políticas que poderão ajudar a resolver as questões e os problemas reconhecidos como relevantes. Também se considera a viabilidade dessas opções políticas.

HOWLETT, M.; RAMESH, M.; PERL. A. Política Pública: seus ciclos e subsistemas: uma abordagem integradora. Rio de Janeiro: Elsevier, 2013. p. 123. Adaptado.


A partir da análise comparada dos Textos I e II, conclui-se que
Imprimir Questões
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