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Inglês — CACD 2004

CESPE/UnB · CACD – 1ª fase (TPS) · 20 itens · julgue cada item como Certo ou Errado

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Text I

A taxing battle

1  Nobody wants to pay taxes. No wonder, then, thatso many companies spend so much effort trying to avoidthem. Almost every big corporate scandal of recent years,4from Enron to Parmalat, has involved tax-dodging in oneform or another.  In the latest revelation on January 26th, Dick7Thornburgh, the man appointed to look at the collapse ofWorld-Com, released a report claiming that, as well as theslew of other crooked dealings of which the bankrupted10telecoms company is guilty, it also bilked the InternalRevenue Service (IRS) of hundreds of millions of dollars intaxes through a tax shelter cooked up by KPMG, its auditor.13  Tax authorities around the world rightly fret thatsuch cases are the tip of a large iceberg, and they are startingto act. In America, home to many of the best-known16corporate-tax scams of recent years, the Bush administrationhas announced a series of anti-tax-dodging measures in itsnew budget, which will be presented to Congress on19February 2nd, including an extra $300 million to boostenforcement and the shutting of corporate-tax dodges thatcould bring in, it reckons, up to $45 billion over the next22ten years.

The Economist, January 31st - February 6th, 2004, p. 71 (with adaptations).

A three-letter word — Corporate income tax receipts as % of GDP, 1970 e 2001 (Source: OECD). Valores aproximados lidos nas barras: Italy: 1970 ≈ 1,7%; 2001 ≈ 3,6% Britain: 1970 ≈ 3,1%; 2001 ≈ 3,4% Canada: 1970 ≈ 3,4%; 2001 ≈ 3,4% Japan: 1970 ≈ 5,2%; 2001 ≈ 3,4% France: 1970 ≈ 2,1%; 2001 ≈ 3,4% United States: 1970 ≈ 3,7%; 2001 ≈ 1,9% Germany: 1970 ≈ 1,7%; 2001 ≈ 0,5%

Judge if each item below presents a correct rewriting of the information contained in lines 6 to 12 of text I.

  1. 1.

    In the latest revelation, Dick Thornburgh, the man in charge of evaluating the failure of World-Com, issued hearsay evidence stating that, not only many other crooked dealings are to be attributed to broken telecoms company, but that it also deprived the Internal Revenue Service (IRS) of great sums of dollars using a tax device invented by KPMG, its auditor.

  2. 2.

    In the last revelation on January 26th, Dick Thornburgh, the man accredited to look into the breach of World-Com, reported that, as well as a slew of other false dealings for which the undermined telecoms companies are to be criticised, it also defrauded the Internal Revenue Service (IRS) of heaps of dollars through a tax cover created by KPMG, its accountant.

  3. 3.

    In the latest revelation on 26th January, Dick Thornburgh, the man nominated to examine the fall of World-Com, delivered a report saying that, as well as a lot of other dishonest transactions of which the insolvent telecoms company is blameworthy, it also swindled the Internal Revenue Service (IRS) out of hundreds of millions of dollars in taxes by means of a tax shelter dishonestly invented by KPMG, its auditor.

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Text II

The world’s major economies are ① ______ and 2004 looks likely to be the best growth year for the United States since the tech bubble ② ______. There are signs that Japan and Germany may finally be turning the corner after years of ③ ______. Yet doubt still hangs over the big economies like a cloud, producing an increasingly joyless recovery. As global chieftains gather this week at the World Economic Forum in Davos to mull over the theme of prosperity and security, they are finding that prosperity is returning most brightly outside the major markets, in places like China, Southeast Asia and even parts of Latin America and Africa. There is still plenty of talk of bubbles and overheating in some emerging markets, but not all markets are created equal, and a pack of bulls believes a new golden age is falling on these countries as a whole. “This is turning out to be the best period for emerging markets since 1993,” says Ruchir Sharma, co-head of global emerging markets at Morgan Stanley.

The economic forecasters back up the bulls. Southeast Asia is predicted to grow faster than 6 percent, Russia and Poland more than 5 percent, Africa better than 4 percent, and even beleaguered Latin America is expected to rise above 3 percent. According to Global Insight’s research, the growth rebound will be most dramatic in current or former pariah economies: Venezuela will snap back from a 10 percent recession in 2003 to top 5 percent this year, and growth in war-torn Iraq will jump from negative 21.2 percent to a positive 39.7 percent.

Newsweek, January 26th, 2004 (with adaptations).

Considering the ideas and expressions found in text II, judge the following items.

  1. 4.

    From the text, it can be inferred that the global recovery is oddly joyless in big markets, newly confident in emerging ones.

  2. 5.

    Blanks numbered ①, ② and ③ can be properly filled in with picking up, burst and sluggishness respectively.

  3. 6.

    According to the economic forecasters, in 2004 Southeast Asia will grow faster than Russia, which will grow more than Africa and Latin America. Venezuela will decrease 5 percent this year and Iraq will jump 60.9 percent from 2003 to 2004.

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Text III

1  Every year forests four times the size of Switzerland arelost because of clearing and degradation. In the 1980s, anaverage of 38 million acres of tropical forest were destroyed4each year, those trends have shown no signs of decreasing in the1990s. Subsistence farming, unsustainable logging, unsounddevelopment of large-scale industrial projects, and national7policies that distort markets and subsidize forest conversion toother uses are causing deforestation worldwide, from Cambodiato Colombia, from Cameroon to Western Canada and the10Western United States.  The loss of forests has major implications for theworld. Forests are home to 70 percent of all land-living animals13and plants. They replenish the Earth’s atmosphere and providethe planet with fresh air by storing carbon and producingoxygen. They help filter pollution out of the water and protect16against flooding, mudslides and erosion. Forests provide timber,medicines, food, and jobs.  The United States has an enormous stake in the19sustainable management of the world’s forests. We are a majorforest products importer and exporter. Our growingpharmaceutical and food processing industries have a vested22interest in protecting the source materials for new medicines,pharmaceuticals, and food additives. Forests and their ability toabsorb carbon dioxide lower the rate of global climate change.25  The President of the United States has committed tothe goal of achieving sustainable management of our forests bythe year 2004. And the State Department and other agencies28have been working closely with our global partners to slowdeforestation around the world.

Document from the US State Department (with adaptations).

In relation to the text above, judge the following items.

  1. 7.

    In line 18, the phrase “an enormous stake” indicates that the United States is facing huge financial losses to keep up the sustainable management of the world’s forests.

  2. 8.

    In line 13, the word “replenish” is synonymous with fill up.

  3. 9.

    The main idea of the text can be correctly said to be: The problem of deforestation seems to overcome the human capability of finding a final solution to it. Lots of economic interests prevail over the unquestionable need to control the sensible use of the forests worldwide. Forest management turns out to be a crucial factor not only for rural but also for urban life. The effect of the pharmaceutical industry on forest resources is rather alarming, and that is the reason why the USA is so keen on trying to maintain the sustainable management of the world’s forests.

  4. 10.

    In lines 21-22, the phrase “a vested interest in protecting” can be correctly replaced by a particular reason to protect.

  5. 11.

    In line 6, the word “unsound” means unheard.

  6. 12.

    The text can be associated with the following statement: The leaves of the trees are for the healing of the nations.

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Text I

A taxing battle

1  Nobody wants to pay taxes. No wonder, then, thatso many companies spend so much effort trying to avoidthem. Almost every big corporate scandal of recent years,4from Enron to Parmalat, has involved tax-dodging in oneform or another.  In the latest revelation on January 26th, Dick7Thornburgh, the man appointed to look at the collapse ofWorld-Com, released a report claiming that, as well as theslew of other crooked dealings of which the bankrupted10telecoms company is guilty, it also bilked the InternalRevenue Service (IRS) of hundreds of millions of dollars intaxes through a tax shelter cooked up by KPMG, its auditor.13  Tax authorities around the world rightly fret thatsuch cases are the tip of a large iceberg, and they are startingto act. In America, home to many of the best-known16corporate-tax scams of recent years, the Bush administrationhas announced a series of anti-tax-dodging measures in itsnew budget, which will be presented to Congress on19February 2nd, including an extra $300 million to boostenforcement and the shutting of corporate-tax dodges thatcould bring in, it reckons, up to $45 billion over the next22ten years.

The Economist, January 31st - February 6th, 2004, p. 71 (with adaptations).

A three-letter word — Corporate income tax receipts as % of GDP, 1970 e 2001 (Source: OECD). Valores aproximados lidos nas barras: Italy: 1970 ≈ 1,7%; 2001 ≈ 3,6% Britain: 1970 ≈ 3,1%; 2001 ≈ 3,4% Canada: 1970 ≈ 3,4%; 2001 ≈ 3,4% Japan: 1970 ≈ 5,2%; 2001 ≈ 3,4% France: 1970 ≈ 2,1%; 2001 ≈ 3,4% United States: 1970 ≈ 3,7%; 2001 ≈ 1,9% Germany: 1970 ≈ 1,7%; 2001 ≈ 0,5%

Still in relation to text I, judge the following items.

  1. 13.

    The author’s purpose is to show that governments around the world are scrabbling for scarce corporate taxes.

  2. 14.

    According to the graph, from 1970 to 2001, accumulated corporate income tax receipts in North American countries displayed better results than the European ones.

  3. 15.

    The expression “fret that such cases are the tip of a large iceberg” (l.13-14) means that many other similar cases have been found.

  4. 16.

    The substitution of the phrase “slew of” (l.9) and the verb “boost” (l.19) by mess of and soar respectively would keep the same semantic and syntactic relations as those presented in the text.

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Text IV

1  Israel is in the dock again. The International Court ofJustice (ICJ) is investigating the legality of the security fencebeing raised on the West Bank. Even a number of Israel’s4traditional friends are alarmed by the policy. Some worry thatthe fence will harm the Palestinian economy, cutting offworkers from their factories and farms. Others see it as an7attempt to extend Israel’s border beyond its pre-1967 limitand feel that such walls have no place in the modern world.  These are major objections and they deserve to be10answered separately. First, though, it is worth asking why thisquestion should have come before the Hague judges at all. TheICJ is not a supreme court; it is an arbitration panel. It provides13a mechanism whereby two states can, by mutual agreement,refer a dispute to third-party lawyers. By sending this case tothe Hague, the UN is striking at the principle of territorial16jurisdiction that ultimately underpins diplomatic relations. Thatprinciple is already threatened by the European courts atStrasbourg and Luxembourg, and by the refusal of Spanish and19Belgian judges to recognise national sovereignty. We are slowlyreturning to the pre-modern idea that lawmakers need not beaccountable to the people, but rather to abstract ideals.22  Faced with a choice between internationaldisapprobation and more Israeli deaths, Mr Sharon hasunderstandably opted for the former. He believes that the fence25would have prevented yesterday’s atrocity in Jerusalem, and heis almost certainly right. Gaza is already cordoned off, and noPalestinian terrorists have penetrated the barrier in the past three28years (although two British Muslims were able to do so on thestrength of their UK passports).

Daily Telegraph, London, February 23rd, 2004 (with adaptations).

Concerning the text above, judge the following items.

  1. 17.

    The verbal phrase “striking at” (l.15) indicates that the UN is striving to establish the principle of territorial jurisdiction.

  2. 18.

    It is correct to conclude from the text that its author seems to favour Mr Sharon’s decision to raise a fence on the West Bank, despite the reaction of some Israel’s traditional friends. Although the author himself refers to some points which could have negative effects on the Palestinians, he does not show a counterargument to them.

  3. 19.

    In line 1, the phrase “in the dock” means accused in court, and, in line 16, “underpins” can be correctly replaced by supports.

  4. 20.

    In the text, the original phrase “should have come before the Hague judges at all” (l.11) can be correctly replaced by should have come before the Hague judges in the first place.

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