This thesis examines the impact of the Reformation on the estates of ecclesiastical institutions and officials based in St Andrews. It argues that land and wealth were redistributed and power structures torn apart, as St Andrews changed from Scotland's Catholic ecclesiastical capital to a conspicuously Protestant burgh. The rapid dispersal of the pre-Reformation church's considerable ecclesiastical lands and revenues had long-term ramifications for the lives of local householders, for relations between religious and secular authorities, and for St Andrews' viability as an urban community. Yet this major redistribution of wealth has had limited attention from scholars. The first part of this study considers the role played by the Catholic Church in St Andrews before the Reformation, and the means by which it was financed, examining the funding of the city's pre-Reformation ecclesiastical foundations and officials, and arguing that (contrary to some traditional assumptions) the Catholic Church in St Andrews was on a reasonably sound financial footing until the Reformation. The second section considers the immediate disruption to St Andrews' religious lands and revenues caused by the burgh's public conversion to Protestantism, and then explores the more planned reorganisation of the 1560s. The disputes and difficulties triggered by the redistribution of ecclesiastical wealth are examined, as well as the longer term impact on St Andrews of the treatment of church revenues at the Reformation. Evidence for this study is chiefly drawn from the extensive body of manuscripts concerning St Andrews held by the National Library of Scotland, the National Records of Scotland, and the University of St Andrews Special Collections.

Made available in DSpace on 2015-12-03T18:33:16Z (GMT). No. of bitstreams: 1 Marcos_Vinicius_Godoi_Milan.pdf: 518316 bytes, checksum: 61b59ff897148b678a62ffb9f197f66d (MD5) Previous issue date: 2015-08-27 / The absence of financial education throughout the K-12 experience results in most undergraduate students lacking the financial literacy needed to make better financial decisions. Studies by the OECD and Serasa Consumidor, together with other studies cited throughout this work, show there is still a long way to go to implement a strong policy for Financial Education. This study assesses the levels of financial literacy of the undergraduate students at FECAP using a questionnaire similar to the one developed by the OECD. The survey has been carried out with 564 students who attend the evening courses and are either in the first or in the last semester of undergraduate degree programs. I investigate the relations between sociodemographic variables and courses and the level of Financial Literacy. The results indicate that FECAP s students have a high level of Financial Literacy up to 2.39 points in a scale whose maximum is 3 points. That represents a performance of 79%. This result is 19 percentage points above that of a study conducted by Serasa Consumidor and IBOPE (2014), which found that individuals with higher education had a performance of 60% . Students in the senior year of college have more Financial Knowledge than the freshmen. Students of Accounting, who comprise most of the sample with 166 individuals, presented the best results regarding Financial Knowledge.This study indicates that sociodemographic factors, such as gender, age and religion are related to Financial Literacy / A aus??ncia de t??picos relacionados a Alfabetiza????o Financeira na educa????o b??sica faz com que boa parte dos jovens cheguem ao ensino superior sem a bagagem de Alfabetiza????o Financeira necess??ria para lidar com as finan??as cotidianas. Estudos da OECD, Serasa Consumidor, al??m de da literatura citada ao longo deste estudo, apontam ainda um longo caminho a ser percorrido no que se refere ?? implanta????o de uma forte pol??tica de ensino em Alfabetiza????o Financeira. O presente trabalho mensura a Alfabetiza????o Financeira e seus fatores indicadores (Conhecimento e Comportamento Financeiros e Atitude) de alunos dos cursos da FECAP, em pesquisa aplicada a 564 etudantes do per??odo noturno, do primeiro e ??ltimo anos de gradua????o, com base no question??rio desenvolvido pela OECD. Tamb??m s??o investigadas as rela????es entre vari??veis sociodemogr??ficas e os cursos com os n??veis de Alfabetiza????o Financeira. Os resultados apontam que os alunos da FECAP possuem um elevado n??vel de Alfabetiza????o Financeira, chegando a 2,39 pontos em uma escala com pontua????o m??xima de 3,00 pontos, o que representa um aproveitamento de 79%. Este resultado est?? 19 pontos percentuais acima de uma pesquisa realizada pela Serasa Consumidor e IBOPE (2014), em que foi verificado um aproveitamento de 60% em indiv??duos com curso superior. A an??lise realizada mostra que os alunos dos ??ltimos anos t??m maior n??vel de Alfabetiza????o Financeira que os dos primeiros anos. O estudo mostra ainda que fatores sociodemogr??ficos, como g??nero, faixa et??ria e religi??o est??o relacionados ao n??vel de Alfabetiza????o Financeira

Various studies have found that South Africa’s high unemployment rate contributes to poverty, inequality, crime and ill-health. Furthermore, South African low to middle-income households are characterised by a high debt to income ratio which contributes to low or negative savings rates. This has left many households vulnerable to financials risk and shocks. This research examined how households with low-income or no income manage to cope on a daily basis. The research adopted an auto ethnography method. During the initial phase of the fieldwork the researcher observed participants over a period of more than a year in the provinces of Limpopo and Gauteng, this was followed by in-depth interviews with households selected using purposive and snowballing sampling. The results revealed that the most common coping strategies used by participants’ to deal with financial risks and shocks are borrowing from peers (family, friends and neighbours) and high-risk lenders i.e. mashonisas and accessing social support networks. Other strategies employed included pawning and selling of assets as well as employers’ loans. It was interesting to note that unlike studies in other countries, skipping meals were not a common coping strategy, and this could mainly be ascribed to the social support networks (Ubuntu) that were found in the communities studied. Future research is recommended on the impact of family financial obligations on households’ financial well-being. / Taxation / M. Phil. (Accounting Sciences)

South Africans carry high debt levels and many deal with the threat of over-indebtedness. In particular, the debt situation of the youth is of utmost concern. This study was undertaken to gain an understanding of how the liability usage of households fluctuates over the life course. The main objective was to identify and describe how debt is accumulated by young South Africans and how household characteristics and events may be related to the uptake of household liabilities. This study conducted a comprehensive literature review culminating with the development of a heuristic model that identified variables that may affect household debt uptake. Quantitative statistical analysis techniques were employed on secondary data acquired from the South African Audience Research Foundation’s All Media and Products Survey for the years 1999 until 2013. The findings identified that household debt follows a familiar life cycle pattern. A number of independent variables were shown to affect household debt uptake. Furthermore, certain of these variables are related to the trajectories of the life course. / Taxation / M. Acc. Sci.

Made available in DSpace on 2015-12-03T18:33:07Z (GMT). No. of bitstreams: 1 Virginia_Prestes_Bernardes_Camillo.pdf: 841849 bytes, checksum: 5e36432262fd5944c6116a5c3ad3cbe2 (MD5) Previous issue date: 2014-03-06 / The present work has investigated from the point of view of the financial education, if the university??s students are a potential market for the popularization of equities investment and if the creation of a brokerage office, or something similar, within the educational environment, would be feasible. To achieve the general and specific objectives, it has been done interviews with managers from the educational area, managers from the capital market, and research through a questionnaire survey with students with a higher education and also a review of the literature related to financial education. The results of the research indicated that there are huge student??s interest in learning financial education; the creation of a brokerage office, or similar, within the university area was well received by educational managers as well as capital market managers, with the only requirement to combine financial practice to the theory given by the academy. It is intended that this research provides guidance popularization actions, both by the exchange as well as stockbrokers and investment agents, emphasizing the importance of bringing knowledge about finance to the people so we can have a solid foundation in the country of aware investors / O presente trabalho investigou do ponto de vista da educa????o financeira, se o p??blico universit??rio representa um mercado potencial para a populariza????o do investimento em renda vari??vel e se a cria????o de um escrit??rio de corretora, ou algo semelhante, dentro do ambiente educacional seja vi??vel. Para atingir os objetivos geral e espec??ficos foram realizadas entrevistas com gestores da ??rea de educa????o, gestores do mercado de capitais, pesquisa por meio de question??rio com alunos do ensino superior e revis??o da bibliografia relacionada ?? educa????o financeira. O resultado das pesquisas indicou que h?? claro interesse dos alunos em aprender educa????o financeira; a cria????o de um escrit??rio de corretora, ou similar, dentro de faculdades foi bem recebida tanto por gestores da ??rea educacional quanto do mercado de capitais, tendo como principal requisito aliar a pr??tica financeira ?? teoria ministrada pela academia, evitando-se eventuais conflitos de interesse. Pretende-se que esta pesquisa norteie a????es de populariza????o, tanto por parte da bolsa como tamb??m de corretoras de valores, agentes de investimentos e, finalmente, institui????es de ensino superior, enfatizando a import??ncia de levar conhecimento sobre finan??as ?? popula????o para que possamos ter no pa??s uma s??lida base de investidores conscientes

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-04-07T18:12:18Z No. of bitstreams: 2 Odilon_Feitosa_da_Silva_Neto.pdf: 802495 bytes, checksum: 2cfe6494011fceeb2dd72a93163e7985 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-04-07T18:12:18Z (GMT). No. of bitstreams: 2 Odilon_Feitosa_da_Silva_Neto.pdf: 802495 bytes, checksum: 2cfe6494011fceeb2dd72a93163e7985 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-04-24 / The present research has sought to explain the context and usage of credit financial products in Brazil, considering the recent scenario of financial inclusion. Thus, the research has sought to verify the relation between the level of financial literacy of the individuals and the quality in decision making when consuming credit financial products. Also, the research discusses the relevant terms related to the theme and the main credit products recently offered by the financial institutions in the national market. Considering the focus of this research, the present work has allowed evaluation of the level of financial literacy of 317university students interviewed in a private university in the city of Sao Paulo regarding credit usage. Finally, the work proves that the higher the financial literacy level, the better the decision making in credit products consumption by the university students is, since they make choices that involve lower costs. / A presente pesquisa procurou explorar o contexto e utiliza????o de produtos financeiros de cr??dito no Brasil, considerando o recente cen??rio de inclus??o financeira. Assim, o estudo buscou verificar a rela????o entre o grau de alfabetiza????o financeira dos indiv??duos e a qualidade de suas decis??es ao consumir produtos financeiros de cr??dito. O estudo, ainda, discorre sobre os termos pertinentes ao tema e os principais produtos de cr??dito oferecidos atualmente pelas institui????es financeiras que atuam no mercado nacional. Levando-se em considera????o o objeto de pesquisa, o presente trabalho permitiu avaliar o grau de alfabetiza????o financeira de317 estudantes universit??rios entrevistados em uma universidade particular no centro da cidade de S??o Paulo no tocante ?? utiliza????o de produtos de cr??dito. Por fim, o trabalho comprova que quanto maior o n??vel de alfabetiza????o financeira, melhor s??o as tomadas de decis??o pelos universit??rios no consumo de produtos de cr??dito, uma vez que eles optam por opera????es de menor custo

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-06-02T18:28:52Z No. of bitstreams: 2 Rafael Sandini Augusto.pdf: 7978466 bytes, checksum: 66fad61e1bd2e6c436fb75c309ba837c (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-06-02T18:28:52Z (GMT). No. of bitstreams: 2 Rafael Sandini Augusto.pdf: 7978466 bytes, checksum: 66fad61e1bd2e6c436fb75c309ba837c (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-08-27 / This study deals with the financial habits of college students, studying in Mass Higher Education Institutions. The aim was to ascertain the financial knowledge and financial practice of university students who attend three mass universities in S??o Paulo - SP. The study included 426 students who responded to the questionnaire. As noted in the study, the sample did not show a homogeneous behavior and also provided some evidence of the use of principles of financial education, such as the invoice conference credit cards held by 62.44% of young people, 62.91% have routine to pay the bills on time and 66.9% have the habit of comparing prices before making a purchase, however they also have contrary characteristics to these principles as no comparison in interest rates between the forward options, identified in 56.34% of the sample, 50.46% had a tendency to make impulse purchases, which shows strong evidence of non-literacy of mass university students. It is still possible to observe a significant percentage of young people who show the margin of use of the principles of financial education, they present contrary habits such as the use of overdraft limit found in 11.03%, the third party the name of the loan reported by 28% of respondents and the incidence of 30.04% already had their name registered in the credit protection services. The work is relevant to managers of the surveyed educational institutions, as this could guide them in implementing financial education programs for students, to make them more qualified young people for making financial decisions, contributing to the reduction of evasion and delinquency of these students since they began to plan their spending and to distribute their income according to your personal demands. / Este estudo trata dos h??bitos financeiros de estudantes universit??rios, que estudam em Institui????es de Ensino Superior de Massa. O objetivo, foi averiguar o conhecimento financeiro e a pr??tica financeira de jovens universit??rios que frequentam tr??s universidades de massa na cidade de S??o Paulo - SP. Participaram do estudo 426 alunos que responderam ao question??rio. Como foi observado neste estudo a amostra n??o demonstrou um comportamento homog??neo e apresentou ind??cios da utiliza????o de princ??pios da educa????o financeira, tais como, a confer??ncia da fatura de cart??es de credito realizada por 62,44% dos jovens, 62,91% tem a rotina de pagar as contas em dia e 66,9% tem o habito de comparar o pre??o antes de realizar uma compra, porem tamb??m apresentam caracter??sticas contrarias a estes princ??pios como a n??o compara????o da taxa de juros entre as op????es de compra a prazo, identificada em 56,34% da amostra, 50,46% apresentaram tend??ncias a realizar compras por impulso, o que demonstra fortes ind??cios da n??o alfabetiza????o dos jovens universit??rios de massa. Ainda ?? poss??vel observar um percentual significativos de jovens que se mostram a margem da utiliza????o dos princ??pios de educa????o financeira, pois apresentam h??bitos contr??rios a tais, como a utiliza????o do limite do cheque especial constatado em 11,03%, o empr??stimo do nome ?? terceiros relatados por 28% dos entrevistados e a incid??ncia de 30,04% j?? tiveram seu nome cadastrado nos servi??os de prote????o ao credito. O trabalho se torna relevante para os gestores das institui????es de ensino pesquisadas, pois poder?? orient??-los na implementa????o de programas de educa????o financeira para os alunos, visando tornar estes jovens mais capacitados para a tomada de decis??es financeiras, contribuindo na redu????o da evas??o e inadimpl??ncia desses alunos, uma vez que passaram a planejar seus gastos e a distribuir sua renda de acordo com suas demandas pessoais.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-05T17:22:42Z No. of bitstreams: 2 LUIZ ANTONIO BARBAGALLO.pdf: 536294 bytes, checksum: 75dfd2885ca8f1b1789647b6d0d6c1af (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-05T17:22:42Z (GMT). No. of bitstreams: 2 LUIZ ANTONIO BARBAGALLO.pdf: 536294 bytes, checksum: 75dfd2885ca8f1b1789647b6d0d6c1af (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-29 / Seeking to understand the factors that influence people`s financial decisions has been very frequent in academic research in several countries. Even considering the characteristics of each country, several common points have been identified in order to explain people???s financial behavior. In Brazil, the theme ???financial behavior and education??? increases significantly, because the improvement of population living conditions in the last years brought a significant number of people to market, and, in this scenario, a look at young adults is very important as long as this population range begins to engage in financial decisions, such as purchasing a vehicle, a real state property or starting a financial reserve for emergencies. To understand the financial behavior of these young people, this research makes a replication of De Bassa Scheresberg (2013). The work seeks to explain how social economics profiles and financial knowledge are related to young people???s behavior in decisions about loans, formation of financial reservations and retirement planning. Some findings of this study, accomplished through a research with 419 young people from six universities of the city of S??o Paulo, were similar to the object of the replication and to other studies, while other findings were not. This research concludes, in the same way as De Bassa Sheresberg (2013), that income and education are important predictors of financial education. It also concludes the variable ???educational institutional rating??? is a strong predictor of knowledge and financial behavior of young people. / A busca pelo entendimento dos fatores que influenciam as pessoas em suas decis??es financeiras tem sido uma constante em diversos trabalhos acad??micos em v??rios pa??ses. Mesmo considerando as caracter??sticas de cada pa??s, diversos pontos em comum t??m sido identificados nos estudos para explicar o comportamento financeiro das pessoas. No Brasil, o tema educa????o e comportamento financeiro ganha cada vez mais espa??o, pois a melhora da condi????o de vida da popula????o nos ??ltimos anos trouxe para o mercado um contingente expressivo de pessoas, e dentro deste cen??rio, um olhar sobre os jovens adultos torna-se importante na medida em que essa faixa da popula????o come??a a se envolver em decis??es financeiras, tais como a compra de um ve??culo, de um im??vel, ou a forma????o de uma reserva para emerg??ncias. Para entender o comportamento financeiro desses jovens, este trabalho faz uma replica????o do estudo de De Bassa Scheresberg (2013). O estudo procura explicar as rela????es dos perfis socioecon??micos e da an??lise do n??vel de conhecimento financeiro com o comportamento dos jovens nas decis??es relativas a empr??stimos, forma????o de reservas e planejamento para aposentadoria. Alguns resultados deste trabalho, realizado atrav??s de uma pesquisa com 419 jovens de seis faculdades da cidade de S??o Paulo, foram semelhantes ao estudo objeto desta replica????o e tamb??m a outros estudos, por??m, alguns resultados foram divergentes. O trabalho conclui, da mesma forma que o estudo base, que renda e educa????o s??o importantes preditores de educa????o financeira. Conclui tamb??m que a vari??vel ???classifica????o da institui????o de ensino??? ?? um forte preditor de conhecimento e comportamento financeiro dos jovens.

Este texto dissertativo trata do tema da educação financeira no Brasil. Por se considerá-la um processo de aquisição conceitual, com objetivos e princípios, ela necessita de comprometimento de práticas regulares para organizar receitas, despesas e investimentos. Dentre elas está o orçamento familiar, uma ferramenta de gerenciamento que se desdobra em outras práticas, as quais podem ou não exigir meios como o papel, o lápis, borracha, caneta, planilhas e programas informatizados. Neste universo acrescentam-se outros fatores como a questão cultural das crenças, da busca pela felicidade, da certeza, das perdas, dos ganhos, das fantasias e da racionalidade. Com a industrialização e as técnicas de venda, o mundo transformou as pessoas em consumidoras de tecnologia e de ciência. Produtos como o automóvel e o telefone celular com múltiplas funções são objetos de desejo que interferem na rotina das pessoas. Dada a crescente necessidade de tomar decisões de curto, médio e longo prazo para as finanças pessoais, esta dissertação teve como objetivo analisar ações de educação financeira organizadas na forma de oficinas que compreendessem diferentes maneiras de gerir as finanças pessoais. A delimitação espacial foi o espaço escolar (Escola Terra Firme) e o acadêmico (Universidade Tecnológica Federal do Paraná (UTFPR – câmpus Curitiba) durante os anos de 2015 e 2016, onde foram realizadas oficinas de educação financeira. A metodologia foi de natureza qualitativa, com aplicação de questionário e entrevistas informais. Primou-se pela ideia de processo de apropriação de significados e princípios que faz parte do conceito de educação financeira como o orçamento, a aquisição de produtos financeiros (seguros, aposentadoria), riscos, bem estar financeiro, relações que se estabelecem nos atos de consumir, imparcialidade em julgamentos, eficiência, e consciência do futuro. Os resultados apontam que a organização das finanças pessoais depende de atitudes e comportamentos que provêm da racionalidade e das emoções. O dinheiro é um meio de realizar transações que necessita ser administrado, e por isso as pessoas precisam de conhecimentos e princípios básicos para a gestão dos recursos. A conclusão do trabalho mostra, considerando os diferentes perfis de comportamento financeiro, é importante adicionar aos saberes e conhecimentos, em especial do público que atua em instituições de ensino, orientações para manter as receitas maiores que as despesas e assim poder planejar um futuro com mais qualidade de vida. / This text handles the subject of the financial education in Brazil. Considered as a process of conceptual acquisition, with objectives and principles, it needs the commitment of regular practices to organize revenues, expenses and investments. Among them is the family budget, a management tool which branches into other practices that can require or not means like paper, pencil, eraser, pen, spreadsheets and computer programs. Other factors like the cultural issue of beliefs, the search of happiness, the certainty, the losses, the gains, the fantasies and the rationality were important to this universe. With industrialization and the new sales techniques, the world changed people into consumers of technology and science. Products like the automobile and the cell phone, with its multiple functions are objects of desire that interfere with people routine. Due the increasing necessity of taking short, middle and long-term decisions for personal finances, the objective of this dissertation was to analyze the actions of financial education organized in workshops that sought to comprehend different ways to manage the personal finances. The spatial delimitation was the school (Terra Firme School) and the academic (Federal University of Technology - Paraná – UTFPR Campus Curitiba) area, where happened financial education’s workshops during 2015 and 2016. The methodology was of qualitative nature, with the application of questionnaires and informal interviews. The dissertation distinguished itself by the idea of appropriation process of meanings and principles that is part of a financial education concept like estimate, the acquisition of financial products (insurances, retirement), risks, financial wellbeing, relations established on consumption acts, impartiality on judgements, efficiency and consciousness about the future. The findings highlight that the organization of personal finances depends on the attitudes and behavior, which originate from rationality and emotions. The money is a way of realizing transactions that needs to be administrated, and that is the reason why people needs knowledge and basic principles to the management of resources. The conclusion shows that, considering the different financial behavior profiles, it is important to add to the knowledge, especially to the public of education institutes, orientations to keep the gains bigger than the losses and this way to be able to plan the future with more life quality.

Acompanha: Tarefas para educação financeira: uma proposta a luz da educação matemática realística / Este trabalho apresenta a elaboração, aplicação e discussão de uma Sequência de Tarefas matemáticas que provocam reflexões a respeito de temas da Educação Financeira. Todo o desenvolver da pesquisa ancorou-se nos pressupostos de ensino e aprendizagem da Educação Matemática Realística. Trata-se de uma pesquisa qualitativa de cunho interpretativo. A aplicação da Sequência de Tarefas foi realizada em uma instituição Filantrópica de Londrina-PR, na qual os adolescentes que a frequentam encontram-se em situação de desproteção social e a regente foi a pesquisadora. A partir de seu desenvolvimento e aplicação buscou-se provocar um repensar a prática de ensino e de aprendizagem e discutir objetivos e competências da Educação Financeira revelados nas produções dos estudantes. A construção do trabalho gerou indícios de que, um ambiente de sala de aula à luz de Educação Matemática Realística favorece uma educação aos jovens na direção de tornarem-se sujeitos matematicamente letrados, em especial referente a situações financeiras. / This paper presents the elaboration, application and discussion of mathematical task sequence in order to raise reflections on Financial Education themes. The entire development of the research was based on the teaching and learning assumptions of Realistic Mathematics Education. It is a qualitative research of an interpretive nature. The sequence task application was carried out by the researcher, who was also the teacher, in a Philanthropic institution in Londrina-PR, where adolescents are in an unprotected social situation. The activity tried to arouse a rethinking of the teaching and learning practice and also discuss the objectives and competencies of Financial Education revealed by the students’ productions from its development and application. The work construction produced some indications that a classroom environment concerning the Realistic Mathematical Education provides the young some education, which, makes them become mathematically literate subjects, especially referring to financial situations.