Aula 03

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TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

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PROFESSORA: ALINE ANDRADE

Curso ReguIar IngIs ESAF - Professora AIine Andrade
www.pontodosconcursos.com.br 1

Ol pessoal,
Nesta terceira aula veremos uma matria importante
para a correta interpretao dos textos de ingls das provas da
ESAF: os pronomes. Aps a breve exposio acerca dos tipos de
pronomes e como eles so usados, vou mostrar como a ESAF
tem abordado a matria com algumas questes de prova.
Forte abrao e bons estudos.

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Pronomes

O pronome a classe de palavras que acompanha ou
substitui um substantivo ou um outro pronome, indicando sua
posio em relao s pessoas do discurso ou mesmo situando-o
no espao e no tempo. Os pronomes nos ajudam a evitar
repeties desnecessrias na fala e na escrita.
As questes de prova no cobram isoladamente esta
matria, mas no h como interpretar corretamente os textos e
at mesmo as questes das provas de ingls da ESAF se voc
no souber um pouco dos pronomes. O candidato muitas vezes
dever saber a que se referem os pronomes.
Os principais tipos de pronomes e os recorrentes em
provas da ESAF so: pessoais (reto e oblquo), possessivos,
reflexivos, indefinidos e relativos. Vejamos da maneira mais
objetiva possvel o que voc deve saber sobre cada um desses
grupos:
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Pronomes pessoais

Os pronomes pessoais (caso reto) so os 'Subject
pronouns' , tm a funo de sujeito na orao e, em
portugus, correspondem :

I - eu
You - tu, voc
He - ele
She - ela
It - ele, ela (usado para coisas e animais)
We - ns
You - vs, vocs
They - eles, elas

Os pronomes pessoais (caso obliquo) so os `Object
pronouns e tem assumem na orao a funo de objeto direto
ou indireto:
me - me, mim
you - te, ti, o, a, lhe
him - o, lhe
her - a, lhe
it - o, a
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us - nos
you - vos, os, as, lhes
them - os, as, lhes
Pronomes possessivos

Os pronomes possessivos so usados para substituir a os
adjetivos possessivos e os substantivos que os acompanham. Os
adjetivos possessivos so:

my - meu, minha, meus, minhas
your - teu, tua, teus, tuas, seu, sua, seus, suas
his - dele, seu, sua, seus, suas
her - dela, seu, sua, seus, suas
its - dele, dela, seu, sua, seus, suas (coisas ou animais)
our - nosso, nossa, nossos, nossas
their - deles, delas, seu, sua, seus, suas (pessoas, animais,
coisas)
Os pronomes possessivos so:

mine - meu, minha, meus, minhas
yours - teu, tua, teus, tuas, seu, sua , seus, suas
his - seu, sua, seus, suas, dele
hers - seu, sua, seus, suas, dela
ours - nosso, nossa, nossos, nossas
theirs - seu, sua, seus, suas deles, delas
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Agora veja como acontece a substituio:

Ex.: They are my books = They are mine.

Pronomes reflexivos

Como o prprio nome j diz, os pronomes reflexivos em
ingls so usados quando desejamos nos referir a ns mesmos,
quando o sujeito faz e sofre a ao.

Myself - Me, mesmo(a), prprio(a), (a) mim mesmo(a)
Yourself - Te, si, mesmo(a), prprio(a), ti mesmo(a), voc
mesmo(a)
Himself - Se, si, mesmo, prprio, a ele mesmo, a si mesmo
Herself - Se, si, mesma, prpria, a ela mesma, a si mesma
Itself - Se, si, mesmo, prprio, a ele mesmo, a si mesmo
Ourselves - ns, ns mesmos, a ns mesmos
Yourselves - vs, mesmos, a vs mesmos
Themselves - Se, si, mesmo(a), prprio(a), (a) eles/elas
mesmo(a)s

Ex.: I saw myself in the mirror.
(Eu me vi no espelho.)

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Pronomes indefinidos

Os pronomes indefinidos em ingls so: some e any
SOME- usado em frase afirmativas ou interrogativas quando a
resposta esperada afirmativa.
some - algum; alguma; um pouco de
somebody/someone - algum
something - algo, alguma coisa
Ex.: I have some doubts. Tenho algumas dvidas.
Would you like some more wine? (Gostaria de um pouco mais de
vinho?)

ANY- usado em frases interrogativas e negativas
any - algum, alguma (frases interrogativas); qualquer (frases
afirmativas); nenhum, nenhuma (frases negativas)
anyone/anybody - algum; ningum
anything - alguma coisa; qualquer coisa; nada
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Ex.: Do you any money on you? (Voc tem algum dinheiro com
voc?), Are you waiting for anybody? (Est esperando por
algum

Pronomes relativos

Os pronomes relativos so aqueles usados para adicionar
informaes um objeto/sujeito de uma primeira orao. Os
pronomes relativos em ingls so: who (quem, que); which
(que, o qual, a qual); whose (de quem, cujo); e that (que).
Veja as situaes em que cada um usado:

Who - usado para o sujeito ou pronomes pessoais. Ex.: I told
you about who lives here (Eu contei a voc sobre quem vive
aqui.), The man who leads the group (O homem que lidera o
grupo).
Which - usado para sujeito ou pronomes para animais ou
coisas. Ex.: My dog, which is brown, is sleeping. (meu cachorro,
que marrom, est dormindo)
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Whose - tm o significado de "cujo. Ex.: Do you know the boy
whose father is dead? (voc conhece o garoto cujo pai est
morto?)
That - usado para sujeito, pessoas, animais, coisas, nos casos
onde "define alguma coisa. Ex.: I do not like the car that is
parked there (Eu no gosto do carro que est estacionado ali)

Tendo esses grupos de pronomes em mente, vejamos
como so as questes de prova.

IMPORTANTE: Lembre-se
que no primeiro momento
voc no dever ler os textos.
V direto para as questes e
utilize o texto apenas para
fins de consulta.

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A world of connections
Source: www.economist.com (Adapted)
Jan 28th, 2010

To sceptics all this talk of twittering,
yammering and chattering smacks of another internet
bubble in the making. They argue that even a huge social
network such as Facebook will struggle to make money
because fickle networkers will not stay in one place for
long, pointing to the example of MySpace, which was once
all the rage but has now become a shadow of its former
self. Last year the site, which is owned by News Corp,
installed a new boss and fired 45% of its staff as part of a
plan to revive its fortunes.
Within companies there is plenty of doubt
about the benefits of online social networking in the office.
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A survey of 1,400 chief information officers conducted last
year by Robert Half Technology, a recruitment firm, found
that only one-tenth of them gave employees full access to
such networks during the day, and that many were
blocking Facebook and Twitter altogether. The executives
biggest concern was that social networking would lead to
social networking, with employees using the sites to chat
with
friends instead of doing their jobs. Some bosses also
fretted that the sites would be used to leak sensitive
corporate information.

1. (ESAF/SUSEP/2010) According to paragraph 1, the site
MySpace
a) has turned into the most popular social network.
b) attracts more networkers than Facebook.
c) played a minor role as a social-networking site.
d) convinced sceptics of its outstanding value.
e) laid off almost half of its staff.

Comentrios:
De acordo com o pargrafo 1, o site MySpace..
Vejamos no pargrafo o que falado sobre o site
MySpace:

"(.)MySpace, which was once all the rage but has now
become a shadow of its former self. Last year the site,
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which is owned by News Corp, installed a new boss
and fired 45% of its staff as part of a plan to revive its
fortunes.

Aqui a ESAF cobrou o conhecimento do pronome relativo
which. Veja no quadro abaixo a que se refere o pronome:

WHICH - QUE, O QUE, O QUAL

MySpace, which was once all the rage. (MySpace, que j foi
moda.)

Last year the site, which is owned by. (o site, que era
propriedade da...)

A opo A est incorreta. O texto no diz que o site
MySpace se tornou (has turned) na mais popular rede social.
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Afirma que o MySpace, que j foi (was once) moda (all the
rage) agora se tornou (has now become) uma sombra do que
foi no passado (former self).

LEMBRE-SE DO SUPERLATIVO (AULA 02)

BIG ........... THE BIGGEST (-EST para adjetivos
pequenos)
POPULAR........ THE MOST POPULAR ( MOST - para
adjetivos grandes)
GOOD.......... THE BEST (irregulares)

PRESENT PERFECT

MySpace has turned into the most popular social network. (se tornou)
AO PASSADA FINALIZADA EM MOMENTO INDETERMINADO NO
PASSADO.

A opo B est incorreta. Como vimos, o texto diz que
MySpace, que j foi (was once) moda (all the rage) agora se
tornou (has now become) uma sombra do que foi no passado
(former self). Logo, est incorreto dizer que o site atrai mais
networkers (seguidores) do que Facebook.
HAVE/HAS+ VERBO NO PASSADO (TURNED)
(BECOME)
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A opo C est incorreta. De acordo com o texto, o
MySpace j foi moda (MySpace, which was once all the rage).
Logo, a alternativa est errada ao afirmar que o site
desempenhou papel pequeno como um site de rede social.

A opo D est incorreta. O texto no diz que o site
convenceu (convinced) cticos de seu (its - aqui est o
adjetivo possessivo do pronome pessoal it) extraordinrio
(outstanding) valor.

A opo E est correta. A alternativa afirma que o site
demitiu (laid off) quase metade (almost half) dos seus
funcionrios (staff), que o mesmo que dizer que ele "fired
45% of its staff", j que 45% quase a metade (50%) de
algo. Fired sinnimo de laid off.

VOCABULRIO-CHAVE
has turned: se tornou
the most popular: o mais popular
social network: rede social
attract: atrair
more networkers than: mais networkers que
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played a minor role: desempenhou papel inferior, pequeno
social-networking site: site de redes sociais
convinced: convenceu
skeptics: cticos
outstanding: extraordinrio, excelente
value: valor
laid off: desmitiu
almost half: quase metade
staff: funcionrios
which: que
was: era, estava, passado do verbo be
once: uma vez, j
all the rage: na moda
become: tornar-se
shadow: sombra
former: antigo, anterior
last year: ano passado
owned: possuia, propriedade
installed: instalou, contratou
new boss: novo chefe, patro
fired: demitiu
plan: plano
revive: reviver
fortunes: fortunas

Logo, a resposta para esta questo a letra E.

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The long climb
Source: www.economist.com
st Oct, 2009 (Adapted)

1. The world economy is fitfully getting back to
normal, but it will be a "new normal. This phrase has
caught on, even if people disagree about what it means. In
the new normal, as defined by Pimcos CEO, Mohamed El-
Erian, growth will be subdued and unemployment will
remain high. "The banking system will be a shadow of its
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former self, and the securitization markets, which buy and
sell marketable bundles of debt, will presumably be a
shadow of a shadow. Finance will be costlier and
investment weak, so the stock of physical capital, on which
prosperity depends, will erode.
2. The crisis invited a forceful government entry
into several of capitalisms inner sanctums, such as
banking, American carmaking and the commercial-paper
market. Mr El-Erian worries that the state may overstay its
welcome. In addition, national exchequers may start to feel
some measure of the fiscal strain now hobbling California.
Americas Treasury, in particular, must demonstrate that it
is still a "responsible shepherd of other countries
savings.

2. (ESAF/ AFRFB/2009) In paragraph 2, the author mentions
"the fiscal strain now hobbling California. In other words, the
fiscal
a) policies which have been favouring Californias growth.
b) pressure currently preventing Californias development.
c) programmes successfully spoused by California.
d) measures which have steadily gained acceptance.
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e) incentives recently promoted by the Californian government.

Comentrios:
O enunciado se refere frase "the fiscal strain now
hobbling California. Nessa frase aparecem duas palavras
difceis. No se preocupe, se difcil para voc, ser,
certamente, para a grande maioria dos candidatos. So raras as
questes desse tipo, em que voc ter que usar o pargrafo
inteiro para conseguir responder. Vamos identificar no pargrafo
as palavras chaves que conhecemos:

"The crisis invited a forceful government entry into
several of capitalisms inner sanctums, such as banking,
American carmaking and the commercial-paper market. Mr
El-Erian worries that the state may overstay its welcome.
In addition, national exchequers may start to feel some
measure of the fiscal strain now hobbling California.

S com as palavras-chave possvel concluir que o texto
trata de crise (crisis), governo forte (forceful government),
preocupaes (worries) e medidas fiscais (fiscal measures).
Vamos tentar resolver a questo sem saber o significado
das palavras-chave da frase "the fiscal strain now hobbling
California. Afinal, na hora da prova haver palavras que voc
no saber o significado. Voc deve estar treinado para diminuir
suas chances de erro.
Com as palavras que identificamos no pargrafo, foi
possvel concluir que a situao no positiva, o texto fala de
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crise, preocupaes, medidas fiscais e governo forte. Sendo
assim, vamos tentar identificar as alternativas com idias
positivas demais:

a) policies which have been favouring Californias
growth. (++) Nesta frase, o pronome relativo which est se
referindo a policies (polticas).
b) pressure currently preventing Californias
development. (- -)
(++)

(++) Aqui, o pronome relativo which est se referindo a
measures (medidas).

e) incentives recently promoted by the Californian
government. (++)

Apenas a alternativa "b trata de presso (pressure) que
podemos relacionar com governo forte, rigoroso (forcefull
government). A palavra preventing (impedindo) tambm tem
idia negativa.

VOCABULRIO-CHAVE
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fiscal strain: presso fiscal
hobbling: atrasar, impedir
policies: polticas
favouring: favorecendo
growth: crescimento
pressure: presso
currently: atualmente
preventing: impedindo
development: desenvolvimento
programmes: programas
successfully: com xito
spoused: aceito, recebido
measures: medidas
steadily: firmemente, regularmente
gained: ganharam
acceptance: aceitao
incentives: incentivos
recently: recentemente
promoted: promoveram
Agora, diante das definies, perceba que a opo B `the

fiscal pressure currently preventing Californias Development
(a presso fiscal atualmente impede o desenvolvimento da
Califrnia) a apenas uma reescritura de `the fiscal strain now
hobbling California (a presso fiscal agora impedindo o
progresso (hobbling) da Califrnia).

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Logo, a resposta para esta questo a letra B.

While Rome burns
Source: www.economist.co.uk
Sep 25th, 2008 (Adapted)

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1. American plans to buy up assets that are
clogging the financial system lack detail but no one doubts
that a massive government intervention is coming. In
Europe jittery investors have no such reassurance.
European governments have yet to respond publicly to
calls from Hank Paulson, the treasury secretary, to follow
his lead. They look set to keep faith with the approach that
they have used to handle the crisis so far - staving off
liquidity worries by allowing banks to use facilities at
central banks to swap their assets in exchange for ready
cash.
2. That makes many watchers nervous. The crisis
in America has dramatically grown from one of liquidity to
one of solvency as well. Lehman Brothers had access to
the Federal Reserves discount window, after all, but still
went under. The burning question now is whether banks
have enough capital. On some measures, European banks
look pretty well capitalized. The average tier-one ratio,
which measures capital based on the riskiness of bank
assets, stood at 8% in the first half of the year. That looks
solid enough, if you assume that banks have a good handle
on risk.

3. (ESAF/ STN/2008) The author refers to "assets that are
clogging the financial system, which means they
a) could have affected it.
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b) are blocking it.
c) will surely affect it.
d) are perfecting it.
e) were redesigning it.

Comentrios:
Novamente, sem saber o significado de "clogging, vamos
analisar a frase citada no enunciado e as alternativas, tentando
identificar a que se referem os pronomes `which e `it, que
aparecem no enunciado da questo e nas alternativas de
resposta.

O enunciado diz que: The author refers to "assets that are
clogging the financial system, which means they.
Which est se referindo frase retirada do texto para o
enunciado: O autor se refere a "assets that are clogging the
financial system, que significa que eles (they aparece
substituindo assets)...

Nas alternativas de resposta aparece o pronome pessoal do caso
oblquo it. As alternativas de resposta se referem frase:
"assets that are clogging the financial system
They (sujeito) it (objeto)
(recursos que esto interferindo no sistema financeiro

"assets that are clogging the financial system : o tempo verbal
aqui o presente continuo (algo que est acontecendo agora)

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Observe que as alternativas de
respostas esto em tempos verbais
diferentes. Quando isso acontecer,
voc j poder eliminar as
alternativas que no estiverem no
mesmo tempo verbal da frase
correspondente no texto.

Ao analisar as alternativas, mesmo sem saber o
vocabulrio, podemos concluir que apenas as alternativas "b e
"d podem ser a resposta para a questo, j que as demais esto
em tempos diferentes (passado e futuro).

a) could have affected it. - poderiam ter afetado
b) are blocking it.
c) will surely affect it. - afetaro
e) were redesigning it. - foram redesenhadas

Vejam que das duas alternativas que esto no presente,
uma tem idia positiva e outra negativa:
b) are blocking it. (bloqueando)
d) are perfecting it. (aperfeioando)

Agora temos que saber qual assunto o texto trata para
decidirmos entre as duas. Procure palavras conhecidas: sim,
crise (crisis). Se o texto est falando de crise, a probabilidade
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de a resposta ser a letra "b bem maior, certo? E no deu
outra.

VOCABULRIO-CHAVE
assets : recursos, ativos, bens
clogging: impedindo, interferindo
financial system: sistema financeiro
mean: significar
affected: afetado
blocking: afetando
surely: certamente
perfecting: aperfeioando
redesigning: reprojetar, refazer, redesenhar

Logo, a resposta para esta questo a letra B.

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4. (ESAF/ STN/2008) As regards investors in Europe at the
moment, they are feeling
a) nervous and upset.
b) confident and optimistic.
c) reassured, but cautious.
d) slightly afraid.
e) tense, but optimistic.

Comentrios:
No enunciado aparece o pronome they. Tente identificar a
que ele se refere. Lembre-se que they pronome pessoal do
caso reto, ou seja, est substituindo o sujeito da frase.

As regards investors in Europe at the moment, they are feeling..

Veja que as alternativas s trazem adjetivos. O enunciado
diz: quanto aos (as regards) investidores (investors), como
esto se sentindo.
H duas frases no texto com palavras-chave que aparecem
tambm em duas das alternativas:

"In Europe jittery investors have no such reassurance.

Nesta frase aparece a palavra reassurance, que significa
resseguro, confiante. Na alternativa "e est sendo afirmado que
os investidores esto confiantes, mas cuidadosos. Contudo, o
texto est negando que os investidores tenham tal confiana,
segurana (veja que o texto diz: have no).
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"That makes many watchers nervous.

Aqui no aparece a palavra investors, mas a palavra
watchers, que significa observadores em geral (o que inclui,
portanto, os investidores)
a) nervous and upset. (nervosos e preocupados)
b) confident and optimistic. (confiantes e otimistas)
c) reassured, but cautious. (confiantes, mas cautelosos)
d) slightly afraid. (levemente temerosos)
e) tense, but optimistic. (tensos, mas otimistas)

VOCABULRIO-CHAVE
mean: significar
affected: afetado
blocking: afetando
surely: certamente

Logo, a resposta para esta questo a letra A.

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5. (ESAF/ STN/2008) The author reminds the readers that
banks are assumed to have a good handle on risk. In other
words, they
a) do not take it.
b) eliminate it.
c) do not accept it.
d) hardly ever face it.
e) understand it well.

Comentrios:
No enunciado da questo parecem os pronomes that e
they. Vejamos a que se referem:

The author reminds the readers that banks are assumed to have
a good handle on risk. In other words, they

O that no est em sua funo de pronome nesta frase,
tendo sido usado aqui apenas como conector de duas oraes. O
they est se referindo a Banks, sujeito segunda orao da
frase. Ateno: they no poderia substituir readers, j que
readers objeto da primeira orao e they pronome pessoal
do caso reto, s podendo substituir sujeito.

A questo quer saber o que significa a expresso good handle
na frase:
".banks are assumed to have a good handle on risk.
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Mesmo sem saber o significado da expresso, sabemos o
significado de banks (bancos) e de risk (risco). Vejamos as
alternativas:

a) do not take it. (no correm risco) -
b) eliminate it. (eliminam o risco) -
c) do not accept it. (no aceitam o risco) -
d) hardly ever face it. (dificilmente enfrentam o risco) -
e) understand it well. (entendem o risco) +

Voc no sabe a definio de good handle, ok. Mas a
palavra "good voc sabe que significa bom, algo positivo,
certo? A resposta ento s pode ser a letra "e.

VOCABULRIO-CHAVE
good handle: saber lidar
remind: lembrar
assumed: aceito, compreendido
risk: risco
take risks: assumir ricos
eliminate: eliminar
accept: aceitar
hardly ever: dificilmente
face: encarar, enfrentar
understand: entender
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well: bem

Logo, a resposta para esta questo a letra E.

Time to Toss the Textbook
Source: Newsweek
July 4th 2005 (Adapted)

Do we know how much the world economy affects
the United States and vice versa?

Economics textbooks once described the U.S.
economy as mainly self-contained. Americans sold to each
other; Americans savings were invested mostly in
American investments (stocks, bonds, bank deposits).
Trade was small. Globalization has shattered this model.
More industries face foreign competition or depend on
foreign markets. In 1960, exports and imports together
totaled 9.5 percent of gross domestic product; in 2004,
they were 25 percent of GDP. Savings and investments
have also gone global. In 2003, Americans - mainly
through pension funds, banks and other big investors -
owned $3.1 trillion of foreign stocks and bonds, while
foreigners owned more than $4.1 trillion of U.S. securities,
says the International Monetary Fund. (Note: the $4.1
trillion excluded China.) All these factors modify the U.S.
economy.

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6. (ESAF/ MPOG/2005) According to the author, globalization
has shattered the previous model. In other words, globalization
has
a) destroyed it.
b) regulated it.
c) reinforced it.
d) deepened it.
e) strengthened it.

Comentrios:
O pronome que aparece em todas as alternativas de
resposta o it, o qual, no caso em tela, est exercendo a funo
de pronome pessoal do caso oblquo (substituindo o objeto da
ao). Na frase "...globalization has shattered the previous
model.. o sujeito globalizao e o objeto o modelo anterior
(previous model).

Essa questo puramente de vocabulrio. O enunciado diz
que de acordo com o autor, globalizao has shattered o
modelo anterior. Voc ter que encontrar a palavra que mais
se aproxima da idia de shattered. Vamos tentar resolver a
questo sem saber a definio desta palavra.

a) destroyed it. (destruiu)
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b) regulated it. (regulou)
c) reinforced it. (reforou)
d) deepened it. (aprofundou)
e) strengthened it. (fortaleceu)

A opo A est correta. Das alternativas de resposta,
apenas a primeira traz um significado negativo. A globalizao
destruiu o modelo anterior. Logo, shattered est relacionado
com destruir, acabar.


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External Audit
Source: http://ec.europa.eu/budget
Jan 16th, 2008 (Adapted)

1. The European Unions (EU) annual accounts and
resource management are overseen by its external auditor,
the European Court of Auditors, which draws up an annual
report for the Council and the European Parliament. The
Courts main task is to conduct an external, independent
audit of the European Communities annual accounts. As
part of its activities, the Court of Auditors produces:
. an annual report on the activities financed from the
general budget, detailing its observations on the annual
accounts and underlying transactions;
. an opinion, based on its audits and given in the annual
report in the form of a statement of assurance, on (i) the
reliability of the accounts and (ii) the legality and regularity
of the underlying transactions involving both revenue
collected from taxable persons and payments to final
beneficiaries;
. special reports giving the findings of audits covering
specific areas of management.
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2. The Court of Auditors is entitled to access all
documents required during the course of its audit.

7. (ESAF/CGU/2008) The closing line of the text reports that
the Court of Auditors is entitled to access all the documents in
case. Therefore, it
a) holds the legal right to access them.
b) must obtain approval to look into them.
c) has to seek legal permission from the EU.
d) is the provider of all the papers in question.
e) is held accountable for their safety.

Comentrios:
Nesta questo aparecem os pronomes it, them e their. O
pronome it aparece logo no enunciado, vejamos:
O enunciado da questo diz: "A ltima linha do texto
afirma que o Tribunal de Contas est autorizado/habilitado
(entitled) a acessar todos os documentos necessrios durante o
andamento de suas auditorias. Therefore, it .... Portanto,
ele....

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importante perceber que o pronome "it est se
referindo ao sujeito da frase anterior, o Tribunal de Contas.

A questo remete o leitor closing line (linha final, frase
final) do texto, que a seguinte:
The Court of Auditors is entitled to access all documents
required during the course of its audit.
PALAVRAS-CHAVE
to be entitled: ter o direito, ser autorizado
access: acesso
documents: documentos
required: requeridos, exigidos, necessrios
course: andamento, curso
audit: auditoria
therefore: portanto, ento
hold: deter, possuir, considerar
legal right: direito
obtain: obter
seek: buscar
legal permission: permisso legal
approval: autorizao
provider: provedor
papers: documentos
accountable: responsvel
held: considerado (passado verbo hold)
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safety: segurana

Agora, as opes de resposta:

A opo A est correta. A alternativa afirma que o
Tribunal de Contas possui o direito de acessar them
(documentos necessrios). Them pronome pessoal do caso
oblquo, ou, pronome objetivo. Aparece aqui substituindo o
objeto da frase que "documentos necessrios. Veja o quadro
explicativo a seguir.

IMPORTANTE

PRONOMES PESSOAIS

CASO RETO
SUJEITO

CASO OBLQUO
OBJETO
I (eu) me (me, mim)
you (tu, voc) you (lhe, o, a, te, ti, a voc)
he (ele) him (lhe, o, a ele)
she (ela) her (lhe, a, a ela)
it (ele, ela [neutro]) it (lhe, o, a)
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we (ns) us (nos)
you (vocs, vs) you (vos, lhes, a vocs)
they (eles, elas) them (lhes, os, as)

indispensvel que voc saiba claramente a diferena entre
sujeito e objeto. Veja a frase do enunciado se completando
com a opo (a):

(.)the Court of Auditors is entitled to access all the
documents in case.

SUJEITO OBJETO

Therefore, it (a) holds the legal right to access them.

PRONOME/SUJEITO PRONOME/OBJETO

It Court of Auditor
Them documents

A opo B est incorreta. O texto no diz que o Tribunal
de Contas deva (must) obter autorizao para analisar
documentos.

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A opo E est incorreta. O Tribunal de Contas no tem
que buscar (seek) permisso legal (legal permission) da Unio
Europia para acessar them (documentos necessrios).

A opo E est incorreta. O Tribunal de Contas no o
provedor (provider) de toda documentao em questo.
Observe que a documentao da qual o texto trata aquela
necessria no curso de uma auditoria.

A opo E est incorreta. A ltima linha do texto afirma
que o Tribunal de Contas est autorizado/habilitado a acessar
todos os documentos necessrios durante o andamento de suas
auditorias. J a alternativa diz que o Tribunal de Contas
considerado responsvel pela segurana dos documentos (their
- pronome possessivo deles/delas).

No preciso entender o
texto todo para se sair bem
na prova de ingls da ESAF. A
banca s usa algumas frases
para elaborar as questes.
Nesse texto que acabamos de
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ver, apenas a primeira e a
ltima frase foram usadas
para desenvolver as trs
questes.

REVISO DO VOCABULRIO-CHAVE

A partir deste momento vamos revisar a aula por meio do
quadro do vocabulrio-chave.

PALAVRAS-CHAVE
has turned: se tornou
the most popular: o mais popular
social network: rede social
attract: atrair
more networkers than: mais networkers que
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played a minor role: desempenhou papel inferior, pequeno
social-networking site: site de redes sociais
convinced: convenceu
skeptics: cticos
outstanding: extraordinrio, excelente
value: valor
laid off: desmitiu
almost half: quase metade
staff: funcionrios
which: que
was: era, estava, passado do verbo be
once: uma vez, j
all the rage: na moda
become: tornar-se
shadow: sombra
former: antigo, anterior
last year: ano passado
owned: possuia, propriedade
installed: instalou, contratou
new boss: novo chefe, patro
fired: demitiu
plan: plano
revive: reviver
fortunes: fortunas
fiscal strain: presso fiscal
hobbling: atrasar, impedir
policies: polticas
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favouring: favorecendo
growth: crescimento
pressure: presso
currently: atualmente
preventing: impedindo
development: desenvolvimento
programmes: programas
successfully: com xito
spoused: aceito, recebido
measures: medidas
steadily: firmemente, regularmente
gained: ganharam
acceptance: aceitao
incentives: incentivos
recently: recentemente
promoted: promoveram
mean: significar
affected: afetado
blocking: afetando
surely: certamente
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mean: significar
affected: afetado
blocking: afetando
surely: certamente
good handle: saber lidar
remind: lembrar
assumed: aceito, compreendido
risk: risco
take risks: assumir ricos
eliminate: eliminar
accept: aceitar
hardly ever: dificilmente
face: encarar, enfrentar
understand: entender
well: bem
to be entitled: ter o direito, ser autorizado
access: acesso
documents: documentos
required: requeridos, exigidos, necessrios
course: andamento, curso
audit: auditoria
therefore: portanto, ento
hold: deter, possuir, considerar
legal right: direito
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obtain: obter
seek: buscar
legal permission: permisso legal
approval: autorizao
provider: provedor
papers: documentos
accountable: responsvel
held: considerado (passado verbo hold)
safety: segurana

QUESTES DA AULA
A world of connections
Source: www.economist.com (Adapted)
Jan 28th, 2010

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To sceptics all this talk of twittering, yammering and
chattering smacks of another internet bubble in the making. They
argue that even a huge social network such as Facebook will
struggle to make money because fickle networkers will not stay in
one place for long, pointing to the example of MySpace, which was
once all the rage but has now become a shadow of its former self.
Last year the site, which is owned by News Corp, installed a new
boss and fired 45% of its staff as part of a plan to revive its
fortunes.
Within companies there is plenty of doubt about the
benefits of online social networking in the office. A survey of 1,400
chief information officers conducted last year by Robert Half
Technology, a recruitment firm, found that only one-tenth of them
gave employees full access to such networks during the day, and
that many were blocking Facebook and Twitter altogether. The
executives biggest concern was that social networking would lead
to social networking, with employees using the sites to chat with
friends instead of doing their jobs. Some bosses also fretted that
the sites would be used to leak sensitive corporate information.

1. (ESAF/SUSEP/2010) According to paragraph 1, the site MySpace
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The long climb
Source: www.economist.com
st Oct, 2009 (Adapted)

1. The world economy is fitfully getting back to normal,
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but it will be a "new normal. This phrase has caught on, even if
people disagree about what it means. In the new normal, as
defined by Pimcos CEO, Mohamed El-Erian, growth will be
subdued and unemployment will remain high. "The banking
system will be a shadow of its former self, and the securitization
markets, which buy and sell marketable bundles of debt, will
presumably be a shadow of a shadow. Finance will be costlier and
investment weak, so the stock of physical capital, on which
prosperity depends, will erode.
2. The crisis invited a forceful government entry into
several of capitalisms inner sanctums, such as banking, American
carmaking and the commercial-paper market. Mr El-Erian worries
that the state may overstay its welcome. In addition, national
exchequers may start to feel some measure of the fiscal strain
now hobbling California. Americas Treasury, in particular, must
demonstrate that it is still a "responsible shepherd of other
countries savings.

2. (ESAF/ AFRFB/2009) In paragraph 2, the author mentions "the
fiscal strain now hobbling California. In other words, the fiscal
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a) policies which have been favouring Californias growth.
b) pressure currently preventing Californias development.
e) incentives recently promoted by the Californian government.

While Rome burns
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Source: www.economist.co.uk
Sep 25th, 2008 (Adapted)

1. American plans to buy up assets that are clogging the

financial system lack detail but no one doubts that a massive
government intervention is coming. In Europe jittery investors
have no such reassurance. European governments have yet to
respond publicly to calls from Hank Paulson, the treasury
secretary, to follow his lead. They look set to keep faith with the
approach that they have used to handle the crisis so far - staving
off liquidity worries by allowing banks to use facilities at central
banks to swap their assets in exchange for ready cash.
2. That makes many watchers nervous. The crisis in
America has dramatically grown from one of liquidity to one of
solvency as well. Lehman Brothers had access to the Federal
Reserves discount window, after all, but still went under. The
burning question now is whether banks have enough capital. On
some measures, European banks look pretty well capitalized. The
average tier-one ratio, which measures capital based on the
riskiness of bank assets, stood at 8% in the first half of the year.
That looks solid enough, if you assume that banks have a good
handle on risk.

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3. (ESAF/ STN/2008) The author refers to "assets that are clogging
the financial system, which means they
a) could have affected it.
b) are blocking it.
c) will surely affect it.
e) were redesigning it.

4. (ESAF/ STN/2008) As regards investors in Europe at the moment,
they are feeling
a) nervous and upset.
b) confident and optimistic.
c) reassured, but cautious.
d) slightly afraid.
e) tense, but optimistic.

5. (ESAF/ STN/2008) The author reminds the readers that banks are
assumed to have a good handle on risk. In other words, they
a) do not take it.
b) eliminate it.
c) do not accept it.
d) hardly ever face it.
e) understand it well.
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Time to Toss the Textbook
Source: Newsweek
July 4th 2005 (Adapted)

Do we know how much the world economy affects the
United States and vice versa?

Economics textbooks once described the U.S. economy
as mainly self-contained. Americans sold to each other;
Americans savings were invested mostly in American investments
(stocks, bonds, bank deposits). Trade was small. Globalization has
shattered this model. More industries face foreign competition or
depend on foreign markets. In 1960, exports and imports together
totaled 9.5 percent of gross domestic product; in 2004, they were
25 percent of GDP. Savings and investments have also gone
global. In 2003, Americans - mainly through pension funds, banks
and other big investors - owned $3.1 trillion of foreign stocks and
bonds, while foreigners owned more than $4.1 trillion of U.S.
securities, says the International Monetary Fund. (Note: the $4.1
trillion excluded China.) All these factors modify the U.S.
economy.

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6. (ESAF/ MPOG/2005) According to the author, globalization has
shattered the previous model. In other words, globalization has
a) destroyed it.
b) regulated it.
c) reinforced it.
d) deepened it.
e) strengthened it.

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External Audit
Source: http://ec.europa.eu/budget
Jan 16th, 2008 (Adapted)

1. The European Unions (EU) annual accounts and resource
management are overseen by its external auditor, the European
Court of Auditors, which draws up an annual report for the Council
and the European Parliament. The Courts main task is to conduct
an external, independent audit of the European Communities
annual accounts. As part of its activities, the Court of Auditors
produces:
. an annual report on the activities financed from the general
budget, detailing its observations on the annual accounts and
underlying transactions;
. an opinion, based on its audits and given in the annual report in
the form of a statement of assurance, on (i) the reliability of the
accounts and (ii) the legality and regularity of the underlying
transactions involving both revenue collected from taxable persons
and payments to final beneficiaries;
. special reports giving the findings of audits covering specific
areas of management.
2. The Court of Auditors is entitled to access all
documents required during the course of its audit.
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7. (ESAF/CGU/2008) The closing line of the text reports that the
Court of Auditors is entitled to access all the documents in case.
Therefore, it

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GABARITO

1-E 2-B 3-B 4-A 5-E 6-A 7 -A

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TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

Agora, diante das definies, perceba que a opo B `the

1. American plans to buy up assets that are clogging the

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