Você provavelmente irá responder: a PWC não assinou o balanço da Petrobras por causa da corrupção. Sim, você está certo. Contudo, pelo motivo errado. Abaixo explico em detalhes.
A PWC é uma empresa de auditoria, sua função não é investigar corrupção. A função da PWC é verificar o balanço da Petrobras e confirmar que ele é válido. Os escândalos que assolam a Petrobras se concentram em pagamento de obras superfaturadas. Notem bem: os lançamentos contábeis JÁ foram feitos. Isto é, a Petrobras pagou mais do que deveria. Mas, desde que os lançamentos contábeis tenham sido feitos, isto não impede a PWC de assinar o balanço.
Vou explicar melhor: se a empresa poderia pagar R$ 10,00 por um bem, mas por causa da corrupção pagou R$ 15 isto implica num lançamento contábil de 15. Gastou-se 5 reais a mais, mas isso em nada repercute na empresa que irá auditar essa conta. A empresa de auditoria apenas tem que dizer: sim, foi pago R$ 15. Não cabe a empresa de auditoria dizer que se gastou mais do que se deveria, ou que a lei de licitações não foi obedecida. Auditar uma empresa significa procurar desvios de recursos, verificar se lançamentos FALSOS foram feitos. No caso da Petrobras o que esta evidente é que algumas obras foram superfaturadas, mas tal fatura teria sido corretamente registrada nos balanços (até porque isso seria necessário para a realização dos pagamentos), assim repito: isso não impediria a PWC de assinar o balanço.
A real preocupação da PWC é outra: desconfia-se que determinados lançamentos estejam incorretos. Isso sim é um motivo para uma empresa de auditoria se recusar a assinar um balanço. Assim, a PWC deve estar suspeitando de falsificação nos lançamentos contábeis da Petrobras. Aliás, já alertei sobre isso aqui. Vejam por exemplo o que escrevi em 07 de novembro:
"Na Petrobras fico só imaginando quando alguém for verificar os estoques (e o patrimônio) que a companhia afirma manter. Já já vão descobrir que a contabilidade criativa chegou lá também. Um exemplo óbvio é o caso da Refinaria de Pasadena. Por qual valor essa refinaria aparece na contabilidade da Petrobras? Esse é o valor real dessa refinaria? Tal como Pasadena, certamente existem outros ativos que estão supervalorizados na contabilidade da Petrobras".
Antes disso, em fevereiro de 2014 eu já alertava sobre A Caixa Preta da Petrobras. Parece que a PWC demonstrou as mesmas preocupações que eu. Quem sabe agora a CVM resolve agir...
Shared posts
18 Nov 00:26
Photographs That Reveal the Intricate Innards of Old Mechanical Calculators
by Gannon Burgett
Photographer Kevin Twomey has a fascination with capturing complex objects in the most simple of compositions, and his series Low Tech is the epitome of this. The series features photos of old, mechanical calculators stripped bare, exposing the exquisitely complicated creations that they were from the inside out.
Similar to the advancements of cameras, calculators have evolved from a purely mechanical piece of machinery to digital gadgets that are now almost small enough to hide behind a silver dollar. Regardless of how large and cumbersome those old mechanic calculators were though, there is a certain beauty in the various designs that shows off their seemingly infinite intricacies.
The calculators themselves weren’t the only intricate aspect of this series though. To ensure he captured every motor, key and spring, Twomey took multiple shots of each composition and focus-stacked them using Helicon Focus. The results, as you can see below, are fascinating from top to bottom.
To see more of Twomey’s work, pay his website a visit by clicking here, or give him a follow on Facebook.
(via WIRED)
Image credits: Photographs by Kevin Twomey and used with permission
17 Nov 19:12
Microsoft Launches New Holiday Ad Comparing Surface Pro 3 to MacBook Air
by Mitchel Broussard
Microsoft yesterday launched the latest in its series of ads comparing the Surface Pro 3 to Apple's MacBook Air. The new ad, entitled "Winter Wonderland", compares and contrasts the two machines to the jingle of the Christmas melody.
The ad's predominant assessment of the Surface Pro 3 is how powerful the device is in comparison to the MacBook Air, offering similar performance while also supporting pen input. Microsoft also highlights the use of the Surface Pro 3's kickstand and touch screen as major advantages over the MacBook line, as the Microsoft user in the ad goes about using the Surface to design a Christmas-themed coffee mug. Finally, the ad highlights the Surface Pro 3's ability to detach from its magnetic keyboard for easy travel and its robust array of ancillary ports, such as its USB port. "I think I like your Surface Pro 3," the MacBook Air user states at the ad's end. "No seriously, where can I get one?"
Since the Surface Pro 3 was announced this past May, Microsoft has released several ads comparing the device to Apple's line of MacBooks. Back in August, the company released a series of ads sizing up the MacBook Air with the Surface Pro 3 for the first time, most likely for the then-impending back-to-school rush. Microsoft has also pitted the MacBook Air against Lenovo's Yoga 3 Pro in another ad released earlier this month.
All of the ads unsurprisingly position the Microsoft product as offering more versatility and a wider array of functionality compared to the MacBook Air. None of this is new, of course, as Apple and its products have long been popular targets in ads from a number of competitors including Microsoft, which has in the past compared its Cortana virtual assistant to Siri and the Surface RT to the iPad.
The ad's predominant assessment of the Surface Pro 3 is how powerful the device is in comparison to the MacBook Air, offering similar performance while also supporting pen input. Microsoft also highlights the use of the Surface Pro 3's kickstand and touch screen as major advantages over the MacBook line, as the Microsoft user in the ad goes about using the Surface to design a Christmas-themed coffee mug. Finally, the ad highlights the Surface Pro 3's ability to detach from its magnetic keyboard for easy travel and its robust array of ancillary ports, such as its USB port. "I think I like your Surface Pro 3," the MacBook Air user states at the ad's end. "No seriously, where can I get one?"
Since the Surface Pro 3 was announced this past May, Microsoft has released several ads comparing the device to Apple's line of MacBooks. Back in August, the company released a series of ads sizing up the MacBook Air with the Surface Pro 3 for the first time, most likely for the then-impending back-to-school rush. Microsoft has also pitted the MacBook Air against Lenovo's Yoga 3 Pro in another ad released earlier this month.
All of the ads unsurprisingly position the Microsoft product as offering more versatility and a wider array of functionality compared to the MacBook Air. None of this is new, of course, as Apple and its products have long been popular targets in ads from a number of competitors including Microsoft, which has in the past compared its Cortana virtual assistant to Siri and the Surface RT to the iPad.
17 Nov 19:10
Is it too early for Christmas bread? 😍 #9gag
Is it too early for Christmas bread? 😍 #9gag
firehose likes this
17 Nov 19:10
Good morning! (Apply when applicable in your timezone😁) #9gag
Good morning! (Apply when applicable in your timezone😁) #9gag
17 Nov 19:09
Mentirinhas #726
by Fábio Coala
Nada como começar a semana levando uma surra de bota de alpinista.
O post Mentirinhas #726 apareceu primeiro em Mentirinhas.
17 Nov 16:14
Desembargador defende auxílio-moradia para ir a Miami comprar terno. E para não ter depressão - Caixa Zero
Discutir eleição é importante, claro. Mas o período eleitoral sempre serve também para que outras instituições que estão de fora do processo aprovem benefícios em causa própria ou façam coisas que querem ver debaixo do tapete. Como todo mundo que acompanha o noticiário só presta atenção aos candidatos, fica barato fazer coisas impopulares nesses meses.
Em 2014, o troféu da medida impopular foi para o Judiciário, aprovou R$ 1 bilhão em “auxílio-moradia” para os seus. São R$ 4,4 mil por mês para cada magistrado do país, independente de ele (ela) já ter casa, de morar com outro juiz (juíza), e agora, discute-se, até mesmo independente de estar na ativa ou ser aposentado.
Como não precisam se eleger nem gostam muito de prestar contas do que fazem, os juízes se retraíram e os críticos ficaram falando sozinhos. Mas às vezes alguém põe a cabeça para fora e é possível perguntar por que, afinal, dar auxílio moradia para quem já tem casa, e dar mais benefícios a quem já tem salário inicial superior a R$ 20 mil.
No Jornal da Cultura, isso aconteceu. O desembargador José Roberto Nalini, presidente do Tribunal de Justiça de São Paulo, foi questionado sobre o tema. E vale a pena transcrever na íntegra a resposta:
“Esse auxílio-moradia na verdade disfarça um aumento do subsídio que está defasado há muito tempo. Hoje, aparentemente o juiz brasileiro ganha bem, mas ele tem 27% de desconto de Imposto de Renda, ele tem que pagar plano de saúde, ele tem que comprar terno, não dá para ir toda hora a Miami comprar terno, que cada dia da semana ele tem que usar um terno diferente, ele tem que usar uma camisa razoável, um sapato decente, ele tem que ter um carro.
Espera-se que a Justiça, que personifica uma expressão da soberania, tem que estar apresentável. E há muito tempo não há o reajuste do subsídio. Então o auxílio-moradia foi um disfarce para aumentar um pouquinho. E até para fazer com que o juiz fique um pouquinho mais animado, não tenha tanta depressão, tanta síndrome de pânico, tanto AVC etc
Então a população tem que entender isso. No momento que a população perceber o quanto o juiz trabalha, eles vão ver que não é a remuneração do juiz que vai fazer falta. Se a Justiça funcionar, vale a pena pagar bem o juiz.”
A declaração é uma mostra do que pensa o Judiciário? Esperemos que não, claro, mas vejamos o que ela diz:
1- O juiz aparentemente ganha bem, mas não é verdade, dados os imensos encargos que ele tem.
2- Entre esses encargos estão o Imposto de Renda e plano de saúde, coisas que os demais brasileiros, por óbvio, não têm que pagar. Caso tivessem de bancar isso, seguramente, visto que existe justiça no país, receberiam auxílio-moradia igualmente.
3- Outro encargo é que o juiz tem que comprar roupas. Curioso que o auxílio-moradia pague ternos, mas vá lá. E não são quaisquer roupas de plebeu, diga-se. São ternos de Miami! Necessariamente. Imagine só a que se subordinam os juízes em nome da aparência da Justiça nacional, em nome da boa expressão da soberania do país. Gastam dinheiro (do seu próprio bolso!) para ir a Miami comprar ternos. Quem de nós, caso tivesse sabido disso antes não teria se apiedado dos magistrados? Quem ousaria ser contra um subsídio que garante esse gesto de altruísmo em nome de nossa soberania?
4- Os juízes também precisam comprar camisas, sapatos e carros. O que justifica um auxílio moradia, evidentemente.
5- O salário de R$ 20 mil (inicial) e a ausência de um auxílio moradia estão levando nossos juízes à depressão. Custa ajudar?
6- Além de depressão, o encargo de representar a soberania nacional com viagens frequentes a Miami também está levando os magistrados a ter ataques de pânico.
7- A ausência de um auxílio-moradia causa AVC. (Não se sabe como os outros 99% da população estão sobrevivendo a essas doenças todas que acometem quem não ganha o benefício.)
8- Se a população soubesse o quanto o juiz trabalha, pagaria sem reclamar. Porque, claro, os juízes trabalham mais do que você, mais do que qualquer um. E ao invés de usar este bilhãozinho para contratar mais juízes e dividir a carga, o certo é pagar mais para que eles sejam recompensados pelo que fazem.
9- Não é o dinheiro do salário do juiz que fará falta. Afinal, o que é R$ 1 bilhão por ano, né?
10- O auxílio-moradia é um disfarce assumido para reajuste de salário. O que é ilegal. Mas como quem vai julgar isso é o próprio Judiciário, quem se importa de admitir isso em público?
Este é um espaço público de debate de idéias. A Gazeta do Povo não se responsabiliza pelos artigos e comentários aqui colocados pelos autores e usuários do blog. O conteúdo das mensagens é de única e exclusiva responsabilidade de seus respectivos autores.
Lucioc likes this
17 Nov 16:07
What happens when pirates play a game development simulator and then go bankrupt because of piracy?
When we released our very first game, Game Dev Tycoon (for Mac, Windows and Linux) yesterday, we did something unusual and as far as I know unique. We released a cracked version of the game ourselves, minutes after opening our Store.
I uploaded the torrent to the number one torrent sharing site, gave it a description imitating the scene and asked a few friends to help seed it.
A minute after we uploaded it, my torrent client looked like this:
Soon my upload speed was maxed out (and as of the time of writing still is) and my friends and I had connections from all over the world and for all three platforms!
How does piracy feel?
The cracked version is nearly identical to the real thing except for one detail… Initially we thought about telling them their copy is an illegal copy, but instead we didn’t want to pass up the unique opportunity of holding a mirror in front of them and showing them what piracy can do to game developers. So, as players spend a few hours playing and growing their own game dev company, they will start to see the following message, styled like any other in-game message:
Boss, it seems that while many players play our new game, they steal it by downloading a cracked version rather than buying it legally.
If players don’t buy the games they like, we will sooner or later go bankrupt.
Slowly their in-game funds dwindle, and new games they create have a high chance to be pirated until their virtual game development company goes bankrupt.
Some of the responses I found online (identities obscured to protect the guilty):
Is there some way to avoid that? I mean can I research DRM or something …
And another user:
Why are there so many people that pirate? It ruins me!
As a gamer I laughed out loud: the IRONY!!!
However, as the developer, who spent over a year creating this game and hasn’t drawn a salary yet, I wanted to cry. Surely, for most of these players, the 8 dollars wouldn’t hurt them but it makes a huge difference to our future!
Trying to appeal to pirates
I know that some people just don’t even think about buying games. They will immediately search for a cracked version. For this reason, when we released the game, we also published a page which targets people who search for a cracked/illegal version. Unfortunately, due to my lack in search-engine-optimization skills, that page has had no impact yet, but I hope it will convince some to buy the game in the future.
[…]if years down the track you wonder why there are no games like these anymore and all you get to play is pay-to-play and social games designed to suck money out of your pockets then the reason will stare back at you in the mirror.
I do think it’s important to try to communicate what piracy means to game developers to our consumers. I also tried to appeal to a particular forum a day earlier after someone who I gave early-access to the Store seemed to have passed on the copy to others:
We’re just a start-up and really need your support. The game is only 7.99USD, DRM free…
Clearly, my post hadn’t worked too well since on the same forum someone posted the earlier screenshot (“Why are there so many people that pirate? It ruins me!) just a bit after I made my appeal and this was followed by many others complaining about piracy.
I still hope that it made a difference to someone.
Anyway, how many really did buy and how many did pirate our game during this first day?
The awesome/depressing results
Today, one day after release, our usage stats look like this:
Genuine version: 214 users
Cracked version: at least 3104 users
Over 93.6% of players stole the game. We know this because our game contains some code to send anonymous-usage data to our server. Nothing unusual or harmful. Heaps of games/apps do this and we use it to better understand how the game is played. It’s absolutely anonymous and you are covered by our privacy policy. Anyway, the cracked version has a separate ID so I can separate the data. I’m sure some of the players have firewalls and some will play offline therefore the actual number of players for the cracked version is likely much higher.
To the players who played the cracked version!
I’m not mad at you. When I was younger, downloading illegal copies was practically normal but this was mostly because global game distribution was in its infancy. To be fair, there are still individuals who either can’t make a legal purchase because of payment-issues or who genuinely cannot afford the game. I don’t have a quarrel with you. To the rest who could afford the game consider this:
- Would you like to see a bigger/better sequel of Game Dev Tycoon in the future? Buy the game! Creating this game was already expensive and this was just a small game. If we ever want to make a bigger/better version we need a lot of support!
- Do you hate the trend towards social or pay-to-play free games? Buy games from independent developers! (start with ours :))
- Do you hate the recent trends in the industry? Buy DRM free games.
We are not wealthy and it’s unlikely that we will be any time soon, so stop pretending like we don’t need your 8 dollars! We are just two guys working our butts off, trying to start our own game studio to create games which are fun to play.
The game is DRM free, you can use it on up to three of your computers for your own use, you get copies for Mac, Windows and Linux, you can continue your game before piracy wrecked your company and we even aim to provide you with a free Steam key once the game is on Steam. All for a mere 8 bucks.
If you just want to try the game then there’s the free DEMO:
Final words
Do we need DRM?
Whether or not to use DRM isn’t clear at all to a new start-up. The main argument against it is that all it does is to inconvenience genuine customers. Fact is that any game can be cracked, so all you do is spend time on something that in the end just annoys your real customers while only slightly delaying the inevitable. The only way to protect yourself is to create an online game. I guess that’s why so many studios focus on these types of games and it’s probably a driving force to eradicate traditional single player games.
Personally, I love single players games and hope to be able to continue down this path and if more people would buy our game, we might even be able to.
Would I do this again?
This was a unique opportunity. You need a game development simulation game to make this particular joke work. The more general idea/experiment to release a cracked version which inconveniences and counts pirates can probably work for any game and might work in the long run.
If pirates are put through more trouble than genuine customers, maybe more will buy the real game. Sadly, for AAA games it is currently the other way. Customers get the trouble with always-on requirements and intrusive DRM, while pirates can just download and enjoy. A twisted world.
To our genuine customers
Thank you for your support. Your purchase is more important to us than you might think. We hope to be able to bring you more games in the future. Also, please update to the latest version of the game by using the download link from your purchase email. Before writing this blog post I’ve fixed most of the known issues 
Patrick Klug
- Greenheart Games ♥
If you want to comment on this post, please do so on our forum.
If you just want to try the game then there’s the free DEMO:
17 Nov 15:07
U.S. Justice Department Accused of Using Fake Cell Towers on Planes to Gather Data From Phones
by Juli Clover
The United States Justice Department has been using fake communications towers installed in airplanes to acquire cellular phone data for tracking down criminals, reports The Wall Street Journal. The program has reportedly been in place since 2007 and uses Cessna airplanes that operate out of "at least five" metropolitan-area airports.
Aircraft in the program out outfitted with "dirtbox" devices produced by Boeing that are designed to mimic cellular towers, fooling cellphones into reporting "unique registration information" to track down "individuals under investigation." According to the WSJ, these devices let investigators gather "identifying information and general location" data from thousands of cellular phones in one flight, and Apple's encryption policies don't prevent the collection of data.
The program is run by the U.S. Marshals Service, and some individuals involved have raised concerns about the legality of the operation and "if there are effective procedures" in place to safeguard the handling of data acquired, as it is said to capture data from thousands of non-criminal individuals as well.
It is not known how often the flights take place as the WSJ's sources did not divulge that information, but they reportedly "take place on a regular basis." Justice Department officials did not confirm or deny the existence of the program when questioned, stating that a discussion of the matter could "allow criminal suspects or foreign powers to determine U.S. surveillance capabilities," but a representative said that Justice Department agencies comply with federal law and seek court approval for their activities.
A Verizon spokesperson said that the company was not aware of such a program and did not participate, while spokespeople from AT&T and Sprint declined to comment.
Note: Due to the political nature of the discussion regarding this topic, the discussion thread is located in our Politics, Religion, Social Issues forum. All forum members and site visitors are welcome to read and follow the thread, but posting is limited to forum members with at least 100 posts.
Aircraft in the program out outfitted with "dirtbox" devices produced by Boeing that are designed to mimic cellular towers, fooling cellphones into reporting "unique registration information" to track down "individuals under investigation." According to the WSJ, these devices let investigators gather "identifying information and general location" data from thousands of cellular phones in one flight, and Apple's encryption policies don't prevent the collection of data.
Cellphones are programmed to connect automatically to the strongest cell tower signal. The device being used by the U.S. Marshals Service identifies itself as having the closest, strongest signal, even though it doesn't, and forces all the phones that can detect its signal to send in their unique registration information. Even having encryption on one's phone, such as Apple Co. 's iPhone 6 now includes, doesn't prevent this process.The fake tower devices are able to interrupt calls on "certain phones," with authorities attempting to minimize harm by ensuring they doesn't interrupt emergency calls, and the technology can pinpoint a suspect's cellphone location down to three meters.
The technology is aimed at locating cellphones linked to individuals under investigation by the government, including fugitives and drug dealers, but it collects information on cellphones belonging to people who aren't criminal suspects, these people said. They said the device determines which phones belong to suspects and "lets go" of the non-suspect phones.
The program is run by the U.S. Marshals Service, and some individuals involved have raised concerns about the legality of the operation and "if there are effective procedures" in place to safeguard the handling of data acquired, as it is said to capture data from thousands of non-criminal individuals as well.
It is not known how often the flights take place as the WSJ's sources did not divulge that information, but they reportedly "take place on a regular basis." Justice Department officials did not confirm or deny the existence of the program when questioned, stating that a discussion of the matter could "allow criminal suspects or foreign powers to determine U.S. surveillance capabilities," but a representative said that Justice Department agencies comply with federal law and seek court approval for their activities.
A Verizon spokesperson said that the company was not aware of such a program and did not participate, while spokespeople from AT&T and Sprint declined to comment.
Note: Due to the political nature of the discussion regarding this topic, the discussion thread is located in our Politics, Religion, Social Issues forum. All forum members and site visitors are welcome to read and follow the thread, but posting is limited to forum members with at least 100 posts.
17 Nov 14:57
Man this essay is taking forever. #9gag
Albener PessoaLogo is a real slow language
Man this essay is taking forever. #9gag
17 Nov 14:55
Now this is the chocolate I’ve been looking for. #9gag
Now this is the chocolate I’ve been looking for. #9gag
17 Nov 02:31
A Worm's Mind In a Lego Body
by timothy
mikejuk writes The nematode worm Caenorhabditis elegans (C. elegans) is tiny and only has 302 neurons. These have been completely mapped, and one of the founders of the OpenWorm project, Timothy Busbice, has taken the connectome and implemented an object oriented neuron program. The neurons communicate by sending UDP packets across the network. The software works with sensors and effectors provided by a simple LEGO robot. The sensors are sampled every 100ms. For example, the sonar sensor on the robot is wired as the worm's nose. If anything comes within 20cm of the 'nose' then UDP packets are sent to the sensory neurons in the network. The motor neurons are wired up to the left and right motors of the robot. It is claimed that the robot behaved in ways that are similar to observed C. elegans. Stimulation of the nose stopped forward motion. Touching the anterior and posterior touch sensors made the robot move forward and back accordingly. Stimulating the food sensor made the robot move forward. The key point is that there was no programming or learning involved to create the behaviors. The connectome of the worm was mapped and implemented as a software system and the behaviors emerge. Is the robot a C. elegans in a different body or is it something quite new? Is it alive? These are questions for philosophers, but it does suggest that the ghost in the machine is just the machine. The important question is does it scale? 
Read more of this story at Slashdot.
Ronald.phillips, Scott Weigand and -1 others like this
16 Nov 21:29
Panoramic photo gone terribly wrong… #9gag
Panoramic photo gone terribly wrong… #9gag
firehose likes this
16 Nov 18:02
TAG ALL YOUR TRUE FRIENDS! Follow my true friend...
TAG ALL YOUR TRUE FRIENDS!
Follow my true friend @8factapp !
16 Nov 18:02
Hands up if you feels the same 🙌 #9gag
Hands up if you feels the same 🙌 #9gag
firehose likes this
16 Nov 15:25
Galinhas doentes
Nota: A Angola não está entre os países que sofrem com epidemia do Ebola. Logo, a galinha D'angola, muito menos.
