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Q2242624
Inglês
Texto associado
The hard cell
Thanks to politics, stem cell research in the United States is suffering. But not so in Sweden, which is poised to capture what could be the biggest new market to hit biotech in a decade.
By Stephan Herrera
February 13, 2003
New York, January 1, 2006:
Sweden announces that one of its biotechnology companies is the first in the world to enter clinical trials with a new drug that could cure Alzheimer's disease. Four years ago this type of research was all but stopped in the United States by political and ethical questions − which is ....61.... Sweden now seems in the best position to capture a $25 billion market.
Any day now, the U.S. Congress is expected to pass a sweeping new law that could dramatically inhibit researchers from working with stem cells taken from human embryos. Such cells, which can be used to grow a whole host of new cells and organs, could fundamentally change the way we treat heretofore intractable maladies like Alzheimer's disease, Parkinson's disease, cancer, stroke, liver failure, and heart disease. The only problem is that these cells by definition are derived from human embryos, many of which are cloned or come from unused fetuses collected at fertility clinics. The argument, from a certain segment of the American political spectrum, is that ....62.... methods are morally wrong. They are ....63.... a form of abortion or an activity that could eventually lead to human cloning.
Those working in stem cell research say the short-term effect of the legislation will be to further chill all forms of scientific inquiry and commercialization efforts in the field. Entrepreneurs and investors are already eschewing such research − in large part because of the additional uncertainty and risk that politics introduce.
Of the nearly 50 private stem cell companies in the United States, only a handful are still viable. Meanwhile, across the Atlantic, Sweden has avoided many of the political and ethical quagmires surrounding this type of research. It currently has 40 private stem cell companies, a number that's growing. Sweden's leading research universities have 32 percent of the world's stem cell inventory, close on the heels of the United States' 35 percent.
Sweden, say analysts, is now in the best position to capture a worldwide market for drugs based on stem cell therapies that could grow to $25 billion in the next three to five years − nearly equal to the whole biotech industry at present. This estimate doesn't even address the market for stem cells capable of repairing damaged vital organs like the brain, heart, and kidneys. If the United States offers an object lesson of what can happen when scientific inquiry and investment capital fall victim to politics, Sweden and its leading stem cell startup, NeuroNova, offer the opposite example. How odd that the United States, which for generations has been the envy of the world for its progressive views of science and commercialization, should now have a biomedical climate chillier than a Swedish winter.
One company feeling a lot of pain is StemCells, which at first glance seems to have it all: founding scientists include Stanford's Dr. Weissman and Fred Gage of the Salk Institute in La Jolla, California. An equally well-regarded expert in the treatment of Alzheimer's, Dr. Gage spent five years in Sweden as a researcher and now sits on a national committee on stem cell research there. The firm's chairman is Roger Perlmutter, Amgen's head of research.
Yet over the past two years, none of management's efforts to help investors and even critics reconsider the stem cell field have worked. At press time, the stock was thinly traded and sitting in the neighborhood of 50 cents. With less than $15 million in cash, the company likely won't exist at this time next year. (CEO Martin McGlynn, who joined the firm in January 2001, would not talk to Red Herring, despite repeated efforts.)
Some observers on Wall Street are asking, If StemCells can't make it, who can? Geron, the only other publicly held stem cell firm to speak of, is in a fix, too. The company's stock price is also moribund, at $3.85 per share. Thanks to some capital infusions a few years ago, when money came easy, Geron still has $40 million on hand, but by the end of next year, that too will likely be gone. Once a media darling, Geron focuses on diagnostic tests and drugs derived from stem cells, a strategy that's not going well. For the nine months ended last September, revenue fell 68 percent to $955,000 and net loss widened 18 percent to $26.7 million. The company's financials were also hit hard after it terminated an agreement with Pharmacia and acquired research technology from Lynx Therapeutics, which Geron bought in a desperate attempt to be seen as something more than just a stem cell company.
The situation is quite different, however, for Sweden's NeuroNova, which has 30 academic partners and a staff of 20. NeuroNova is working on ways to inject stem cells into the human brain to trigger a process called neurogenesis (the growth of new neural cells), which could combat diseases like Parkinson's, Alzheimer's, and even schizophrenia.
If NeuroNova is the first to develop a drug capable of treating one of several central nervous system disorders − by far the most lucrative after heart disease products − it will have done so not because it raised more money or got more media buzz than the rest. It will have succeeded because the science is solid, and academe, government, and the investment community are supportive. Meanwhile, the United States will look on with envy and wonder how it, a country known for its entrepreneurial innovation, ever got so short-sighted.
(Adapted from http://www.redherring.com/investor/2003/02/biotech021303.html)
O autor do artigo
Q2242623
Inglês
Texto associado
The hard cell
Thanks to politics, stem cell research in the United States is suffering. But not so in Sweden, which is poised to capture what could be the biggest new market to hit biotech in a decade.
By Stephan Herrera
February 13, 2003
New York, January 1, 2006:
Sweden announces that one of its biotechnology companies is the first in the world to enter clinical trials with a new drug that could cure Alzheimer's disease. Four years ago this type of research was all but stopped in the United States by political and ethical questions − which is ....61.... Sweden now seems in the best position to capture a $25 billion market.
Any day now, the U.S. Congress is expected to pass a sweeping new law that could dramatically inhibit researchers from working with stem cells taken from human embryos. Such cells, which can be used to grow a whole host of new cells and organs, could fundamentally change the way we treat heretofore intractable maladies like Alzheimer's disease, Parkinson's disease, cancer, stroke, liver failure, and heart disease. The only problem is that these cells by definition are derived from human embryos, many of which are cloned or come from unused fetuses collected at fertility clinics. The argument, from a certain segment of the American political spectrum, is that ....62.... methods are morally wrong. They are ....63.... a form of abortion or an activity that could eventually lead to human cloning.
Those working in stem cell research say the short-term effect of the legislation will be to further chill all forms of scientific inquiry and commercialization efforts in the field. Entrepreneurs and investors are already eschewing such research − in large part because of the additional uncertainty and risk that politics introduce.
Of the nearly 50 private stem cell companies in the United States, only a handful are still viable. Meanwhile, across the Atlantic, Sweden has avoided many of the political and ethical quagmires surrounding this type of research. It currently has 40 private stem cell companies, a number that's growing. Sweden's leading research universities have 32 percent of the world's stem cell inventory, close on the heels of the United States' 35 percent.
Sweden, say analysts, is now in the best position to capture a worldwide market for drugs based on stem cell therapies that could grow to $25 billion in the next three to five years − nearly equal to the whole biotech industry at present. This estimate doesn't even address the market for stem cells capable of repairing damaged vital organs like the brain, heart, and kidneys. If the United States offers an object lesson of what can happen when scientific inquiry and investment capital fall victim to politics, Sweden and its leading stem cell startup, NeuroNova, offer the opposite example. How odd that the United States, which for generations has been the envy of the world for its progressive views of science and commercialization, should now have a biomedical climate chillier than a Swedish winter.
One company feeling a lot of pain is StemCells, which at first glance seems to have it all: founding scientists include Stanford's Dr. Weissman and Fred Gage of the Salk Institute in La Jolla, California. An equally well-regarded expert in the treatment of Alzheimer's, Dr. Gage spent five years in Sweden as a researcher and now sits on a national committee on stem cell research there. The firm's chairman is Roger Perlmutter, Amgen's head of research.
Yet over the past two years, none of management's efforts to help investors and even critics reconsider the stem cell field have worked. At press time, the stock was thinly traded and sitting in the neighborhood of 50 cents. With less than $15 million in cash, the company likely won't exist at this time next year. (CEO Martin McGlynn, who joined the firm in January 2001, would not talk to Red Herring, despite repeated efforts.)
Some observers on Wall Street are asking, If StemCells can't make it, who can? Geron, the only other publicly held stem cell firm to speak of, is in a fix, too. The company's stock price is also moribund, at $3.85 per share. Thanks to some capital infusions a few years ago, when money came easy, Geron still has $40 million on hand, but by the end of next year, that too will likely be gone. Once a media darling, Geron focuses on diagnostic tests and drugs derived from stem cells, a strategy that's not going well. For the nine months ended last September, revenue fell 68 percent to $955,000 and net loss widened 18 percent to $26.7 million. The company's financials were also hit hard after it terminated an agreement with Pharmacia and acquired research technology from Lynx Therapeutics, which Geron bought in a desperate attempt to be seen as something more than just a stem cell company.
The situation is quite different, however, for Sweden's NeuroNova, which has 30 academic partners and a staff of 20. NeuroNova is working on ways to inject stem cells into the human brain to trigger a process called neurogenesis (the growth of new neural cells), which could combat diseases like Parkinson's, Alzheimer's, and even schizophrenia.
If NeuroNova is the first to develop a drug capable of treating one of several central nervous system disorders − by far the most lucrative after heart disease products − it will have done so not because it raised more money or got more media buzz than the rest. It will have succeeded because the science is solid, and academe, government, and the investment community are supportive. Meanwhile, the United States will look on with envy and wonder how it, a country known for its entrepreneurial innovation, ever got so short-sighted.
(Adapted from http://www.redherring.com/investor/2003/02/biotech021303.html)
Segundo o texto, a Geron
Q2242622
Inglês
Texto associado
The hard cell
Thanks to politics, stem cell research in the United States is suffering. But not so in Sweden, which is poised to capture what could be the biggest new market to hit biotech in a decade.
By Stephan Herrera
February 13, 2003
New York, January 1, 2006:
Sweden announces that one of its biotechnology companies is the first in the world to enter clinical trials with a new drug that could cure Alzheimer's disease. Four years ago this type of research was all but stopped in the United States by political and ethical questions − which is ....61.... Sweden now seems in the best position to capture a $25 billion market.
Any day now, the U.S. Congress is expected to pass a sweeping new law that could dramatically inhibit researchers from working with stem cells taken from human embryos. Such cells, which can be used to grow a whole host of new cells and organs, could fundamentally change the way we treat heretofore intractable maladies like Alzheimer's disease, Parkinson's disease, cancer, stroke, liver failure, and heart disease. The only problem is that these cells by definition are derived from human embryos, many of which are cloned or come from unused fetuses collected at fertility clinics. The argument, from a certain segment of the American political spectrum, is that ....62.... methods are morally wrong. They are ....63.... a form of abortion or an activity that could eventually lead to human cloning.
Those working in stem cell research say the short-term effect of the legislation will be to further chill all forms of scientific inquiry and commercialization efforts in the field. Entrepreneurs and investors are already eschewing such research − in large part because of the additional uncertainty and risk that politics introduce.
Of the nearly 50 private stem cell companies in the United States, only a handful are still viable. Meanwhile, across the Atlantic, Sweden has avoided many of the political and ethical quagmires surrounding this type of research. It currently has 40 private stem cell companies, a number that's growing. Sweden's leading research universities have 32 percent of the world's stem cell inventory, close on the heels of the United States' 35 percent.
Sweden, say analysts, is now in the best position to capture a worldwide market for drugs based on stem cell therapies that could grow to $25 billion in the next three to five years − nearly equal to the whole biotech industry at present. This estimate doesn't even address the market for stem cells capable of repairing damaged vital organs like the brain, heart, and kidneys. If the United States offers an object lesson of what can happen when scientific inquiry and investment capital fall victim to politics, Sweden and its leading stem cell startup, NeuroNova, offer the opposite example. How odd that the United States, which for generations has been the envy of the world for its progressive views of science and commercialization, should now have a biomedical climate chillier than a Swedish winter.
One company feeling a lot of pain is StemCells, which at first glance seems to have it all: founding scientists include Stanford's Dr. Weissman and Fred Gage of the Salk Institute in La Jolla, California. An equally well-regarded expert in the treatment of Alzheimer's, Dr. Gage spent five years in Sweden as a researcher and now sits on a national committee on stem cell research there. The firm's chairman is Roger Perlmutter, Amgen's head of research.
Yet over the past two years, none of management's efforts to help investors and even critics reconsider the stem cell field have worked. At press time, the stock was thinly traded and sitting in the neighborhood of 50 cents. With less than $15 million in cash, the company likely won't exist at this time next year. (CEO Martin McGlynn, who joined the firm in January 2001, would not talk to Red Herring, despite repeated efforts.)
Some observers on Wall Street are asking, If StemCells can't make it, who can? Geron, the only other publicly held stem cell firm to speak of, is in a fix, too. The company's stock price is also moribund, at $3.85 per share. Thanks to some capital infusions a few years ago, when money came easy, Geron still has $40 million on hand, but by the end of next year, that too will likely be gone. Once a media darling, Geron focuses on diagnostic tests and drugs derived from stem cells, a strategy that's not going well. For the nine months ended last September, revenue fell 68 percent to $955,000 and net loss widened 18 percent to $26.7 million. The company's financials were also hit hard after it terminated an agreement with Pharmacia and acquired research technology from Lynx Therapeutics, which Geron bought in a desperate attempt to be seen as something more than just a stem cell company.
The situation is quite different, however, for Sweden's NeuroNova, which has 30 academic partners and a staff of 20. NeuroNova is working on ways to inject stem cells into the human brain to trigger a process called neurogenesis (the growth of new neural cells), which could combat diseases like Parkinson's, Alzheimer's, and even schizophrenia.
If NeuroNova is the first to develop a drug capable of treating one of several central nervous system disorders − by far the most lucrative after heart disease products − it will have done so not because it raised more money or got more media buzz than the rest. It will have succeeded because the science is solid, and academe, government, and the investment community are supportive. Meanwhile, the United States will look on with envy and wonder how it, a country known for its entrepreneurial innovation, ever got so short-sighted.
(Adapted from http://www.redherring.com/investor/2003/02/biotech021303.html)
De acordo com o texto,
Q2242613
Inglês
Texto associado
From the IPO to the First Trade: Is Underpricing Related to the Trading Mechanism?
Sonia Falconieri, Albert Murphy and Daniel Weaver
As documented by a vast empirical literature, IPOs are characterized by underpricing. Most of the theoretical literature has linked the size of underpricing to the IPO procedure used on the primary market. In this paper, by using a matched sample of NYSE and Nasdaq IPOs, we show that the size of underpricing also depends on the trading method used in the IPO aftermarket.
There are two major methods of opening trading of initial public offerings (IPOs) in the U.S. The NYSE is an order-driven market ....56.... a call auction allows supply and demand to be aggregated (at one location) prior to the start of trading. ....57.... , Nasdaq is a quote-driven market. Dealers can only specify their best quotes, and participants have ....58.... idea of supply and demand away from the inside quotes.
We propose a new proxy for ex ante uncertainty of firm value and test it. Our results show that there is a larger level of uncertainty at the beginning of trading on Nasdaq than on the NYSE. This in turn is associated with larger levels of underpricing for Nasdaq IPOs. We suggest that this may be due to the different informational efficiency of the two trading systems.
(http://www.nyse.com/marketinfo/p1020656068262.html?displayPage=% 2Fmarketinfo%2Fmarketinfo.html)
Para responder à questão, assinale, na folha de respostas, a letra correspondente à alternativa que preenche corretamente a lacuna do texto apresentado (....58....).
Q2242612
Inglês
Texto associado
From the IPO to the First Trade: Is Underpricing Related to the Trading Mechanism?
Sonia Falconieri, Albert Murphy and Daniel Weaver
As documented by a vast empirical literature, IPOs are characterized by underpricing. Most of the theoretical literature has linked the size of underpricing to the IPO procedure used on the primary market. In this paper, by using a matched sample of NYSE and Nasdaq IPOs, we show that the size of underpricing also depends on the trading method used in the IPO aftermarket.
There are two major methods of opening trading of initial public offerings (IPOs) in the U.S. The NYSE is an order-driven market ....56.... a call auction allows supply and demand to be aggregated (at one location) prior to the start of trading. ....57.... , Nasdaq is a quote-driven market. Dealers can only specify their best quotes, and participants have ....58.... idea of supply and demand away from the inside quotes.
We propose a new proxy for ex ante uncertainty of firm value and test it. Our results show that there is a larger level of uncertainty at the beginning of trading on Nasdaq than on the NYSE. This in turn is associated with larger levels of underpricing for Nasdaq IPOs. We suggest that this may be due to the different informational efficiency of the two trading systems.
(http://www.nyse.com/marketinfo/p1020656068262.html?displayPage=% 2Fmarketinfo%2Fmarketinfo.html)
Para responder à questão, assinale, na folha de respostas, a letra correspondente à alternativa que preenche corretamente a lacuna do texto apresentado (....57....).
Q2242611
Inglês
Texto associado
From the IPO to the First Trade: Is Underpricing Related to the Trading Mechanism?
Sonia Falconieri, Albert Murphy and Daniel Weaver
As documented by a vast empirical literature, IPOs are characterized by underpricing. Most of the theoretical literature has linked the size of underpricing to the IPO procedure used on the primary market. In this paper, by using a matched sample of NYSE and Nasdaq IPOs, we show that the size of underpricing also depends on the trading method used in the IPO aftermarket.
There are two major methods of opening trading of initial public offerings (IPOs) in the U.S. The NYSE is an order-driven market ....56.... a call auction allows supply and demand to be aggregated (at one location) prior to the start of trading. ....57.... , Nasdaq is a quote-driven market. Dealers can only specify their best quotes, and participants have ....58.... idea of supply and demand away from the inside quotes.
We propose a new proxy for ex ante uncertainty of firm value and test it. Our results show that there is a larger level of uncertainty at the beginning of trading on Nasdaq than on the NYSE. This in turn is associated with larger levels of underpricing for Nasdaq IPOs. We suggest that this may be due to the different informational efficiency of the two trading systems.
(http://www.nyse.com/marketinfo/p1020656068262.html?displayPage=% 2Fmarketinfo%2Fmarketinfo.html)
Para responder à questão,
assinale, na folha de respostas, a letra correspondente à alternativa que preenche corretamente a lacuna do texto apresentado (....56....).
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de TIC - Infraestrutura - prova 1
|
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 1 |
ESAF - 2010 - CVM - Analista - Planejamento e Execução Financeira - Contador - prova 1 |
ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 1 |
ESAF - 2010 - CVM - Analista de Sistemas - prova 1 |
ESAF - 2010 - CVM - Inspetor - prova 1 |
Q526081
Inglês
Texto associado
Read the text below entitled “10 Ways to Protect Your Privacy Online" in order to answer question:
Source: www.newsweek.com (Adapted) Oct, 22nd 2010
Up to a couple of years ago, I used to say that the average person could protect his or her privacy on the Web. Even as the founder of an online reputation-management company, I believed it was possible – so long as you were willing to commit some time doing it. Today, I tell people this: the landscape of personal data mining and exploitation is shifting faster than ever; trying to protect your online privacy is like trying to build your own antivirus software – really, really difficult. But whether or not you have the time (or money) to invest in the pros, there are a few simple steps we can all take to reduce the risk to our private data.
Identity thieves use birth dates as cornerstones of their craft. If you want your friends to know your birthday, try just the month and day, and leave out the year.
2. Use multiple usernames and passwords.
Keep your usernames and passwords for social networks, online banking, e-mail, and online shopping all separate. Having distinct passwords is not enough nowadays: if you have the same username across different Web sites, your entire life can be mapped and re-created with simple algorithms.
3. Shred. If you are going to throw away credit-card offers, bank statements, or anything else that might come in hard copy to your house, rip them up into tiny bits first.
10 Ways to Protect Your Privacy Online
Source: www.newsweek.com (Adapted) Oct, 22nd 2010
Up to a couple of years ago, I used to say that the average person could protect his or her privacy on the Web. Even as the founder of an online reputation-management company, I believed it was possible – so long as you were willing to commit some time doing it. Today, I tell people this: the landscape of personal data mining and exploitation is shifting faster than ever; trying to protect your online privacy is like trying to build your own antivirus software – really, really difficult. But whether or not you have the time (or money) to invest in the pros, there are a few simple steps we can all take to reduce the risk to our private data.
1. Do not put your full birth date on your social-networking profiles.
Identity thieves use birth dates as cornerstones of their craft. If you want your friends to know your birthday, try just the month and day, and leave out the year.
2. Use multiple usernames and passwords.
Keep your usernames and passwords for social networks, online banking, e-mail, and online shopping all separate. Having distinct passwords is not enough nowadays: if you have the same username across different Web sites, your entire life can be mapped and re-created with simple algorithms.
3. Shred. If you are going to throw away credit-card offers, bank statements, or anything else that might come in hard copy to your house, rip them up into tiny bits first.
According to the author, the year of your birthday must be
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de TIC - Infraestrutura - prova 1
|
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 1 |
ESAF - 2010 - CVM - Analista - Planejamento e Execução Financeira - Contador - prova 1 |
ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 1 |
ESAF - 2010 - CVM - Analista de Sistemas - prova 1 |
ESAF - 2010 - CVM - Inspetor - prova 1 |
Q92106
Inglês
Texto associado
Read the text below entitled “10 Ways to Protect Your
Privacy Online” in order to answer questions 17 to
20:
10 Ways to Protect Your Privacy Online
Source: www.newsweek.com (Adapted) Oct, 22nd 2010
Up to a couple of years ago, I used to say that
the average person could protect his or her privacy
on the Web. Even as the founder of an online
reputation-management company, I believed it was
possible – so long as you were willing to commit some
time doing it. Today, I tell people this: the landscape
of personal data mining and exploitation is shifting
faster than ever; trying to protect your online privacy
is like trying to build your own antivirus software –
really, really dif?cult. But whether or not you have the
time (or money) to invest in the pros, there are a few
simple steps we can all take to reduce the risk to our
private data.
1. Do not put your full birth date on your social-
networking pro?les.
Identity thieves use birth dates as cornerstones
of their craft. If you want your friends to know your
birthday, try just the month and day, and leave out
the year.
2. Use multiple usernames and passwords.
Keep your usernames and passwords for social
networks, online banking, e-mail, and online shopping
all separate. Having distinct passwords is not enough
nowadays: if you have the same username across
different Web sites, your entire life can be mapped
and re-created with simple algorithms.
3. Shred.
If you are going to throw away credit-card offers, bank
statements, or anything else that might come in hard
copy to your house, rip them up into tiny bits ?rst.
Privacy Online” in order to answer questions 17 to
20:
10 Ways to Protect Your Privacy Online
Source: www.newsweek.com (Adapted) Oct, 22nd 2010
Up to a couple of years ago, I used to say that
the average person could protect his or her privacy
on the Web. Even as the founder of an online
reputation-management company, I believed it was
possible – so long as you were willing to commit some
time doing it. Today, I tell people this: the landscape
of personal data mining and exploitation is shifting
faster than ever; trying to protect your online privacy
is like trying to build your own antivirus software –
really, really dif?cult. But whether or not you have the
time (or money) to invest in the pros, there are a few
simple steps we can all take to reduce the risk to our
private data.
1. Do not put your full birth date on your social-
networking pro?les.
Identity thieves use birth dates as cornerstones
of their craft. If you want your friends to know your
birthday, try just the month and day, and leave out
the year.
2. Use multiple usernames and passwords.
Keep your usernames and passwords for social
networks, online banking, e-mail, and online shopping
all separate. Having distinct passwords is not enough
nowadays: if you have the same username across
different Web sites, your entire life can be mapped
and re-created with simple algorithms.
3. Shred.
If you are going to throw away credit-card offers, bank
statements, or anything else that might come in hard
copy to your house, rip them up into tiny bits ?rst.
According to the author, when throwing away credit card offers or bank statements, one should
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 2
|
ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 2 |
ESAF - 2010 - CVM - Inspetor - prova 2 |
Q91977
Contabilidade Geral
Ao apurar o resultado no fim do período contábil, a empresa encontrou um lucro líquido, antes dos tributos sobre o lucro e das participações, no montante de R$ 1.520,00.
A planilha de custos trazida para compor o resultado do período continha juros relativos a dezembro de 2009, já pagos, no valor de R$ 125,00; juros relativos a janeiro de 2010, ainda não pagos, no valor de R$ 180,00; juros relativos a dezembro de 2009, ainda não pagos, no valor de R$ 160,00; juros relativos a janeiro de 2010, já pagos, no valor de R$ 200,00. Referida planilha já havia sido contabilizada segundo o regime de caixa. As demais contas estavam certas, com saldos já contabilizados, segundo o regime de competência. A empresa, então, mandou promover o registro contábil das alterações necessárias para apresentar os eventos segundo o regime de competência, em obediência à regulamentação vigente. Após os lançamentos cabíveis, o rédito do período passou a ser lucro de
A planilha de custos trazida para compor o resultado do período continha juros relativos a dezembro de 2009, já pagos, no valor de R$ 125,00; juros relativos a janeiro de 2010, ainda não pagos, no valor de R$ 180,00; juros relativos a dezembro de 2009, ainda não pagos, no valor de R$ 160,00; juros relativos a janeiro de 2010, já pagos, no valor de R$ 200,00. Referida planilha já havia sido contabilizada segundo o regime de caixa. As demais contas estavam certas, com saldos já contabilizados, segundo o regime de competência. A empresa, então, mandou promover o registro contábil das alterações necessárias para apresentar os eventos segundo o regime de competência, em obediência à regulamentação vigente. Após os lançamentos cabíveis, o rédito do período passou a ser lucro de
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 2
|
ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 2 |
ESAF - 2010 - CVM - Inspetor - prova 2 |
Q91975
Contabilidade Geral
Aponte abaixo a opção que contém uma assertiva
incorreta.
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 1
|
ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 1 |
Q91962
Matemática Financeira
Um certo número de bônus de valor de face de 1.000 USD, e constituído por 12 cupons semestrais no valor de 50 USD cada um, é lançado por uma empresa no mercado internacional com o objetivo de levantar um empréstimo. A empresa se compromete a pagar o valor de cada cupom no fim de cada semestre e o valor de face do bônus ao fim de seis anos juntamente com o valor do último cupom. Caso cada bônus seja vendido hoje por 841,15 USD, já descontadas as despesas de lançamento, qual o valor mais próximo da taxa de juros paga pela empresa lançadora do bônus?
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 1
|
ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 1 |
ESAF - 2010 - CVM - Inspetor - prova 1 |
Q91961
Matemática Financeira
Um título é descontado quatro meses antes do seu vencimento a uma taxa de desconto de 5% ao mês, sendo o valor do desconto racional composto calculado em R$ 4.310,00. Marque o valor mais próximo do valor nominal do título.
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 1
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ESAF - 2010 - CVM - Analista - Normas Contábeis e de Auditoria - prova 1 |
Q91956
Matemática Financeira
Um investidor fez uma aplicação em um título com rentabilidade pós-fixada por um prazo de três meses a uma taxa de juros simples de 18% ao ano. O índice de correção a ser aplicado ao montante passou de 80, no início, a 83,2, no fim do prazo. Qual o valor mais próximo da rentabilidade total do título nesse prazo?
Ano: 2010
Banca:
ESAF
Órgão:
CVM
Provas:
ESAF - 2010 - CVM - Analista de TIC - Infraestrutura - prova 1
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ESAF - 2010 - CVM - Analista de Mercado de Capitais - prova 1 |
ESAF - 2010 - CVM - Analista de Sistemas - prova 1 |
Q91869
Português
Assinale a opção que, na sequência, preenche corretamente as lacunas do texto, de modo a manter a coesão e a coerência entre as ideias.
Quando uma pessoa compra uma ação de uma empresa, torna-se sócia dessa companhia. Signi?ca que ___(1)___ se bene?cia de seu sucesso ou sofre as consequências ___(2)___ fracasso. Funciona assim: ao ganhar dinheiro, uma corporação com ações cotadas em bolsa remunera melhor seus acionistas. O inverso também é verdadeiro. No mercado acionário, é impossível dizer ____(3)____ um investimento dará retorno líquido e certo. Uma série de fatores ____(4)____ levada em conta. Desde ____(5)____ que a empresa pode controlar (lançamento de produtos e projetos de sucesso, boa performance ?nanceira) até aspectos externos (crise global, acidentes), ____(6)____ muitas vezes independem de uma boa administração da companhia.
Quando uma pessoa compra uma ação de uma empresa, torna-se sócia dessa companhia. Signi?ca que ___(1)___ se bene?cia de seu sucesso ou sofre as consequências ___(2)___ fracasso. Funciona assim: ao ganhar dinheiro, uma corporação com ações cotadas em bolsa remunera melhor seus acionistas. O inverso também é verdadeiro. No mercado acionário, é impossível dizer ____(3)____ um investimento dará retorno líquido e certo. Uma série de fatores ____(4)____ levada em conta. Desde ____(5)____ que a empresa pode controlar (lançamento de produtos e projetos de sucesso, boa performance ?nanceira) até aspectos externos (crise global, acidentes), ____(6)____ muitas vezes independem de uma boa administração da companhia.
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