Questões de Concurso Comentadas para engenheiro civil

TEXTO: O TERCEIRO SETOR E AS FUNDAÇÕES

O Terceiro Setor envolve inúmeras organizações não governamentais que foram criadas para exercerem finalidade de interesse público, e por isso contam com o apoio do próprio Estado e da sociedade civil para custearem suas atividades.

Na presente pesquisa, elaboramos um estudo sobre a remuneração de “dirigentes” em fundações privadas e fundações públicas com personalidade jurídica de direito privado que recebem menos de 50% (cinquenta por cento) do Orçamento Público, enfocando aspectos legais, morais e o reflexo desta despesa no patrimônio das entidades, já que apresentam normalmente em seus quadros pessoas que são remuneradas para exercerem o comando da entidade.

Estudando essas fundações percebemos que as da área de educação, especificamente, têm se configurado mais como um tipo de empreendimento onde existe um hiato significativo entre a teoria e a prática. O seu surgimento foi caracterizado pela satisfação de uma necessidade coletiva, e sua regulação foi elaborada no sentido de dar respaldo e credibilidade à sua manutenção. No entanto, a má interpretação de alguns de seus dispositivos normativos, principalmente em função de interesses particulares, acabou por desvirtuar determinados procedimentos.

A insuficiência do Estado em sanar as necessidades da coletividade se estendeu também à fiscalização dessas instituições que, por serem consideradas instituições de grande utilidade e credibilidade, em função de sua finalidade pública, deixam de ser fiscalizadas com maior rigor, possibilitando abusos e disponibilização de recursos a quem não está realmente interessado em complementar as atividades estatais.

Como resultado da pesquisa, foi apresentado o reflexo da remuneração de dirigentes no patrimônio das fundações. O que se pode perceber, em primeiro lugar, foi a existência de pessoas remuneradas pertencentes aos órgãos de gestão, mesmo havendo vedação legal. A segunda constatação, não menos importante, é que os recursos despendidos na remuneração de dirigentes influenciam diretamente no resultado patrimonial das entidades, principalmente se for considerado que os benefícios fiscais podem ser cancelados.

É necessária uma revisão nos instrumentos normativos que regulam as fundações, bem como dos requisitos para obtenção de benefícios fiscais. Procedimentos de fiscalização e acompanhamento devem ser otimizados com o objetivo de dar maior credibilidade à atuação dessas instituições que, a cada dia, ganham mais importância em função de sua atuação, e da complexidade trazida pela desigualdade social.

SANTOS, Jair Alcides. In: http://www.scribd.com/doc/6486899/Revista-N11- Ministerio-Publico-SC-2007. Acesso em: 03/06/2006. Fragmento adaptado.

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)

Instruções: Considere o texto a seguir para responder às questões de números 37 a 44.

After nearly a decade of trying, Wal-Mart never cracked the country – failing to become the all-in-one shopping destination for Germans that it is for so many millions of Americans. Wal-Mart's problems are not limited to Germany. The retail giant has struggled in countries like South Korea and Japan as it discovered that its formula for success – low prices, zealous inventory control and a large array of merchandise – did not translate to markets with their own discount chains and shoppers with different habits.

Some of Wal-Mart's problems stem from being a uniquely powerful American enterprise trying to impose its values around the world. At Wal-Mart's headquarters in Bentonville, Ark., however, the message from these missteps is now registering loud and clear.

Among other things, Wal-Mart now cares (37) whether its foreign stores carry the name derived from its founder, Sam Walton, as the German Wal-Marts do. Seventy percent of WalMart's international sales come from outlets with names like Asda in Britain, Seiyu in Japan or Bompreço in Brazil. Far from being chastened by its setbacks, Wal-Mart is forging ahead with an aggressive program of foreign acquisitions. In a single week last fall, Wal-Mart completed the purchase of the Sonae chain in Brazil, bought a controlling stake in Seiyu of Japan, and became a partner in the Carcho chain in Central America.

Starting from scratch 14 years ago, Wal-Mart International [TO GROW] into a $63 billion business. It is the fastest-growing part of Wal-Mart, with nearly 30 percent sales growth in June, compared with the same month last year. Even subtracting one-time gains from acquisitions, it grew at nearly 12 percent, about double the rate of Wal-Mart's American stores.

Sustaining that pace is critical for Wal-Mart, because high fuel prices have helped sap the buying power of Americans. In June, store traffic in its home market declined. Wal-Mart estimated that its sales in the United States in stores open at least one year would increase only 1 percent to 3 percent in July.

Another problem that has afflicted Wal-Mart in several countries is its inability to compete with established discounters. The obvious lesson is to try to bulk up. In Brazil, Wal-Mart opened only 25 stores in its first decade there and struggled to compete against bigger local rivals. Then, in 2004, it bought Bompreço, giving it a presence in the country's poor, but fastgrowing, northeast.

Wal-Mart did not change the names of the stores, which range from neighborhood grocers to large American-style hypermarkets. But with 295 stores in Brazil, Wal-Mart now ranks third in the market, after Carrefour of France and the market leader, Companhia Brasileira de Distribução.

(Adapted from an article by Mark Landler and Michael Barbaro published in the New York Times, August 2, 2006)