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Q14286 Contabilidade Geral
A Comercial de Papéis S/A, em dezembro de 2006, praticou os seguintes atos:

Imagem 011.jpg

Considerando, exclusivamente, as informações recebidas e as determinações da Lei das Sociedades por Ações, no balanço de 31/12/06, os direitos a receber, classificados no Ativo Realizável a Longo Prazo, atingiram, em reais, o montante de
Alternativas
Q14281 Contabilidade Geral
A Legislação Fiscal (art. 425 RIR/99) determina: "O ganho ou a perda de capital na alienação ou liquidação de investimento será determinado com base no valor contábil".

Em 2006, a Cia. Beta negociou sua participação acionária na Cia. X, apresentando as seguintes informações relativas a essa operação:

Imagem 005.jpg

Em vista disso, a operação acima gerou para a empresa um(a)
Alternativas
Q5914 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
The title that best summarizes the content of the article is:
Alternativas
Q5913 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
The final message of the text (lines 55-66) is that:
Alternativas
Q5912 Inglês
          Green is the hot topic these days, and the concept
     is having an impact on the way people think about
     datacenters. Companies around the world are
     announcing ways to save energy and reduce costs by
5   buying new hardware and services. Yet, there is little
     guidance on how you can take action to control energy
     costs. In the past, electricity has been treated as an
     overhead expense, like the cost of space. But with rising
     power costs and issues regarding reliability, supply, and
10  capacity, electricity requires its own specific strategy.
          Projects regarding performance optimization and
     cost reduction are a part of everyday best practices in
     nearly every area of business. So why not treat energy
     cost in the same way?
15      As Information Technologies (IT) pros, many of us
     make decisions about the configuration and setup of
     servers, the specifications on the equipment our
     organizations purchase, and the requirements for
     datacenter upgrades and construction. We even provide
20  early design input during application development. When
     it comes to these projects, we obviously have a golden
     opportunity to be green and influence the energy
     efficiency of any datacenter.
          The first part of any strategy is to know your current
25  energy usage. You need to know where your energy is
     used and by what specific equipment, as well as what
     usage is efficient and what is wasteful in the datacenter.
     Unfortunately, it's rare to find power-consumption
     metering in place that can break down usage to a level
30  where people can see the results of their actions. Most
     organizations typically only see a monthly power bill
     that rolls up consumption into an overall bottom line.
     This offers little incentive for saving energy since
     individuals never see the impact of their decisions, and
35  there is no way for them to prove that their changes
     have actually saved energy.
          One of the first issues people confront when
     considering a green datacenter initiative is whether they
     have executive support. For the purpose of the article, I
40  am going to assume the answer is "not yet." Executive
     support requires a serious commitment that provides
     resources and budget for your initiative. And while there
     is a lot of talk about green datacenters, the reality is
     that there is still often a lack of serious support at the
45  executive level. If you did already have such executive
     support, you would probably be running a green
     datacenter right now.
          Still, even assuming you are not getting the support
     you need, there is a great deal you can do to push your
50  green datacenter initiative forward. So how do you
     determine effective actions to take in achieving your
     goals? Fortunately, energy efficiency is not a new
     concept and there is a lot that IT pros can learn from
     other industries. [.]
55      Anyway, for whichever direction you choose,
     planning an energy efficiency program for your datacenter
     will require collaboration across groups in IT. Until
     recently, the typical approach to planning IT solutions
     has been to ignore power costs early on during the design
60  phase, focusing on the hardware and software being
     purchased, along with the labor and hosting costs of
     the solution. When power is buried in the overhead cost
     of running solutions in a datacenter, energy efficiency
     is a low priority. Exposing the actual power being
65  consumed by solutions is the first critical step in changing
     the behavior of your organization.

By Dave Ohara
TechNet Magazine, October 2007
If you "push your ... initiative forward" (lines 49-50) you:
Alternativas
Respostas
36: C
37: B
38: D
39: C
40: A