Germany is one of the several countries in Europe that have opened its borders to immigrants for many years. The admission of immigrants into Germany has contributed to the country being the second largest immigration destination in the world, and this has resulted in both negative and positive outcomes for the natives. In this essay, the effect of immigration on natives’ hourly wages and employment was examined, by using microdata for Germany. Native workers’ educational level attainments and 16 different regions in Germany were taken into account to obtain regional variation. Cross-sectional data was used for the years 2005, 2009 and 2015 in order to measure the effect of the share of immigrants on natives’ hourly wages and employment. The findings showed that the share of immigrants, had a positive effect on natives’ wages and employment in 2005 and 2009. In 2015, however, a negative relationship was found, with the share of immigrants impacting negatively on natives’ wages but not on employment. Thus, the study highlights the importance of immigrants on natives’ hourly wages and employment.

Made available in DSpace on 2016-03-22T17:27:11Z (GMT). No. of bitstreams: 1 luise.pdf: 1027781 bytes, checksum: 1e9d9457e139f7c72f11a1c39dd5e967 (MD5) Previous issue date: 2013-11-10 / This study is the result of a research developed between January and December of 2012, which objective is the analysis of the result of a Brazilian social program called Programa Nacional de Acesso ao Ensino Técnico e Emprego (PRONATEC), developed at Serviço Nacional de Aprendizagem Industrial (SENAI) Pelotas. It begins with a theoretical discussion about the social rights applied at the labor thematic, attempting to clarify the scope of work as social right, highlighting its importance in the Brazilian Constitutions and its new configuration in capitalism. It discusses about the qualification policies for the Brazilian's labor market, making an historical approach in a summarized way. The research also focuses particularly on former students and instructors. Case studies were prioritized, using both quantitative and qualitative approaches, through a dialectical and critical focus, by conducting surveys with students and teachers as a main source to the circumstances of their reality. In the interviewees conception, this program presents limitations, such as the lack of basic educational formation of the students; the non-qualification for starting new businesses; students insufficient knowledge about the courses demands and the lack of adequacy to the level of the preferred beneficiaries of the program. However, they also consider that the program offers learning opportunities, professional growth, and social networking. They present suggestions for improving the program: increase the number of courses, guarantee the availability of adequate resources and equipment, offer childcare nursing, offer a basic level capability, clarify required skills for each course, a more rigid control at the distribution of financial benefits and incentives for the poorest people. The analysis also showed that the program is not meeting the profile of beneficiaries outlined at the qualification policy and little changed the "employability" of them / Este estudo resulta de uma pesquisa desenvolvida no período de janeiro a dezembro de 2012, com o objetivo de analisar o resultado do Programa Nacional de Acesso ao Ensino Técnico e Emprego (PRONATEC), desenvolvido no Serviço Nacional de Aprendizagem Industrial (SENAI) Pelotas. Inicia com uma discussão teórica relacionando direitos sociais com a temática do trabalho, buscando evidenciar as dimensões do trabalho como direito social, destacando sua importância nas Constituições Brasileiras e a sua nova configuração no capitalismo. Discute sobre as Políticas de Qualificação para o Mercado de Trabalho no Brasil, tecendo uma abordagem histórica de maneira sucinta. A pesquisa enfoca particularmente os ex-alunos participantes do programa e os instrutores. Privilegiou-se o estudo de caso, a partir de uma abordagem quanti-qualitativa dentro do enfoque dialético crítico, usando como principal instrumento para conhecimento da realidade a realização de entrevistas semiestruturadas. Na concepção dos entrevistados esta política apresenta limites, como a falta de formação básica dos alunos; a não qualificação para abertura de negócio próprio; falta de conhecimento dos interessados sobre as exigências do curso e a falta de adequação do nível dos cursos para os beneficiários preferenciais do programa. Porém, também consideram o Programa como possibilidade de aprendizagem, ascensão profissional, e convivência social. Apresentam sugestões de mudanças para contribuir com a melhoria do programa: diversificação da oferta de cursos, garantia de bons equipamentos adequados ao número de alunos, oferecimento de creches, oferecer capacitação de nivelamento básico, esclarecer sobre habilidades requeridas para o curso, controle mais rígido na distribuição de vales e incentivar às pessoas mais humildes. A análise evidenciou, ainda, que o Programa não está atendendo plenamente ao perfil de usuários previsto na política de qualificação e que pouco alterou a empregabilidade dos mesmos

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Paulo_Cezar_Guimaraes.pdf: 1445377 bytes, checksum: de067daa5be6c20688c0539985f6bdb4 (MD5) Previous issue date: 2006-08-30 / The aim of this research was to identify the Professiographic profile demanded from the labour market for accountants in S??o Paulo, showed in job ads published in some local newspapers. The results are referred to a period from March 2004 to July 2005, and are part of a research project funded by the State of S??o Paulo Research Foundation (FAPESP). It was developed, tested and applied a research tool, so as to compile a table with the studied ads in three hierarchical levels and eight groups of knowledge. About 4107 ads and job offers were obtained and analyzed, all of which published in local newspapers. To treat data, it was used the chi-square test, for testing the hypothesis. Moreover, it was used the exploratory analyzis and the descriptive estatistics, with the compiling of contingency tables. It was verified that, in about 36,3% of the ads, there are no claims for professional features. Through the results, it was proved that the job ads may help to identify and differ the professiographic profile for the determined hierarchical levels. Inside the groups, the professional experience was highlighted in the aforesaid levels. In addition, concerning them, the research has shown that business accountants are preferred to technical workers. Further information may be used by accountants, students, universities and accounting organisms. / Esta pesquisa objetivou identificar e acompanhar o perfil profissiogr??fico exigido pelo mercado de trabalho para profissionais de Contabilidade na Grande S??o Paulo, expresso em ofertas de emprego em jornais de grande circula????o na regi??o. Os resultados obtidos se referem ao per??odo de mar??o de 2004 a junho de 2005, e s??o parte de um projeto de pesquisa financiado pela FAPESP - Funda????o de Amparo ?? Pesquisa do Estado de S??o Paulo. Foi elaborado, testado e usado um instrumento de pesquisa, que permitiu tabular os an??ncios pesquisados, em tr??s n??veis hier??rquicos e oito grupos de conhecimentos definidos para a pesquisa. Foram obtidos e analisados 4.107 an??ncios de ofertas de emprego, publicados no "O Estado de S??o Paulo", "Folha de S??o Paulo" e "Gazeta Mercantil". No tratamento dos dados, usou-se o Chi-Quadrado para o teste de hip??tese, al??m da an??lise explorat??ria e estat??stica descritiva, com a elabora????o de tabelas de dupla entrada. Em 36,3% dos an??ncios verificou-se a aus??ncia de exig??ncia de requisitos profissionais. Os resultados obtidos confirmaram a hip??tese de que as ofertas de emprego permitem identificar e diferenciar o perfil profissiogr??fico para os n??veis hier??rquicos definidos na pesquisa. Dentre os grupos de conhecimento, a experi??ncia profissional destacou-se nos tr??s n??veis hier??rquicos. A pesquisa revelou, para os tr??s n??veis hier??rquicos, uma demanda por contadores com perfil mais empresarial do que t??cnico cont??bil. As demais informa????es obtidas com a pesquisa poder??o ser usadas pelos profissionais de Contabilidade, estudantes, institui????es de ensino superior e ??rg??os de classe da profiss??o cont??bil

Made available in DSpace on 2015-12-04T11:45:16Z (GMT). No. of bitstreams: 1 Mario_Roberto_Braga_de_Queiroz.pdf: 380436 bytes, checksum: 9f34b710d510e2a602f277009a658b06 (MD5) Previous issue date: 2005-09-08 / This work follow the line of research in Accounting Education of the ??lvares Penteado Universitary Center, into Controllership and Strategic Accouting Master Program, in addiction of realized works to help out the improvement of Accounting graduate programs. This work looked to identify to which the demand of the market of work in the metropolitan region of S??o Paulo, for professionals specialized in International Accounting, and which are the requirements of demanded knowledge. By means of one it searches documentary of the job offers that searched professionals with knowledge in international accounting standards and assuming that with the adoption of international accounting standards for the countries of the European Community, it was identified that the demand for professionals with knowledge in North American accounting standard is greater that the demand for knowledge in international accounting standard, confirm, therefore, the assumption adopted in this work. How much to the technical knowledge, generalities and abilities, and mannering required by the market, as much for the job offers that searched professionals with knowledge in international standard as in North American, are lined up with the recommendations and suggestions of the uprisings of the IFAC and the UNCTAD. This alignment requires that the Institutions of Superior Education at the moment of the planning of the resume of the course of graduation in Accounting Sciences, are attempted against for these recommendations and also look for to search to the market which knowledge and abilities together are valued in the accounting professional. / Este trabalho segue a linha de pesquisa de Ensino da Contabilidade do Mestrado em Controladoria e Contabilidade Estrat??gica do Centro Universit??rio ??lvares Penteado, e juntando-se a outros trabalhos j?? realizados com o intuito de contribuir para a evolu????o dos cursos de gradua????o em Ci??ncias Cont??beis. Durante o desenvolvimento deste trabalho, procurou-se identificar qual a demanda do mercado de trabalho, na regi??o metropolitana de S??o Paulo, por profissionais especializados em Contabilidade Internacional, e quais s??o os requisitos de conhecimentos exigidos. Por meio de uma pesquisa documental das ofertas de emprego que buscavam profissionais com conhecimentos em padr??es cont??beis internacionais, (e supondo a ado????o dos padr??es cont??beis internacionais, tamb??m pelos pa??ses da Comunidade Europ??ia), identificou-se que a demanda por profissionais com conhecimentos em padr??o cont??bil norte-americano ?? maior que a demanda por conhecimentos em padr??o cont??bil internacional, corroborando, portanto, a suposi????o adotada neste trabalho. No que diz respeito aos conhecimentos t??cnicos, gerais, e habilidades e compet??ncias comportamentais requeridos pelo mercado, tanto para as ofertas de emprego que buscavam profissionais com conhecimentos em padr??o internacional quanto em padr??o norte-americano, constatou-se que estes est??o alinhados com as recomenda????es e sugest??es dos pronunciamentos do IFAC e do UNCTAD. Esse alinhamento requer que as Institui????es de Ensino Superior, no momento do planejamento do curr??culo do curso de gradua????o em Ci??ncias Cont??beis, atentem para essas recomenda????es, e procurem, tamb??m identificar junto ao mercado de trabalho quais os conhecimentos, habilidades e compet??ncias s??o valorizados no profissional cont??bil.

Made available in DSpace on 2015-12-04T11:45:16Z (GMT). No. of bitstreams: 1 Marli_Rosendo_da_Silva.pdf: 622537 bytes, checksum: b44283d2d84d8f4ac624d2eb2a863710 (MD5) Previous issue date: 2003-08-04 / The scope of this research work is to identify the requirements of the market ,define the necessary qualifications for the position of an Accountant, and analyse it in the professional market of S??o Paulo city. For this purpose, literature in the field gave the theoretical grounds and job advertisements published in newspapers or shown in Internet seeking for an accountant in the preriod of jan through dec 2002 were used. The results of the research pointed out what Knowledge and skills are required from an accountant in the present economical context , where technology and quick information exchange demand new attitudes and solutions to problems faced by such professionals. The trend shown is that the Accountant has a broader managemental performance taking part of the decision making of the business, with a high etical attitude. From these data, it is poss??ble to rethink the role of the accountant and extract elements of how to better get prepared for a competitive performance in the field. / O presente trabalho tem como objetivo identificar qual a qualifica????o exigida de um Contador e analis??-la no atual mercado de trabalho na cidade de S??o Paulo. Para isso usou-se como pesquisa publica????es da ??rea, an??ncios publicados em jornais e sites da Internet, buscando por este profissional no per??odo de janeiro a dezembro de 2002. Os resultados das pesquisas apontaram quais os conhecimentos e ??s habilidades requeridas do Contador no atual contexto econ??mico, onde o avan??o tecnol??gico e a velocidade de troca de informa????es exigem novas posturas e solu????es para os problemas enfrentados por este profissional. A tend??ncia observada foi a de um Contador que saiba atuar gerencialmente, com perspectiva ampla na tomada de decis??es dos neg??cios e que tenha uma postura ??tica. A partir destes dados pode-se lev??-lo a repensar o seu papel e extrair elementos para se preparar e obter um desempenho competitivo como profissional.

Made available in DSpace on 2015-12-04T11:45:29Z (GMT). No. of bitstreams: 1 Fabio_Brussolo.pdf: 778746 bytes, checksum: c5c3a5b6bd656f49e200ae68d8419a0f (MD5) Previous issue date: 2002-06-04 / The present work analyzes the adequation of the minimum contents, included in the Resolution 03/92 of Federal Education Council, to the job market for the accounting area, through the job offers in the great S??o Paulo, verifying the use of the Proposal of New Curriculum Guidelines of the Experts Commission of the Accounting Teaching as a way to adequate the graduation course in Accounting Sciences to the globalized market, proposing the necessary alterations for a better professional preparation and qualification of the Accountant by the teaching institutions. For this purpose, the main transformation of the market were analyzed, resulting in a change of profile, attitude, as well as, in the need of development of new abilities and competences of the accounting professional in order to face the future perspectives of the profession, comparing the demands of the market and what is offered by the minimum contents of the Resolution 03/92 and the New Curriculum Guidelines proposed by the Experts Commission of the Accounting Teaching, to verify what is the most appropriate proposal in order that the Teaching Institutions can qualify, in the best possible way, the Accountant for the job market. / The present work analyzes the adequation of the minimum contents, included in the Resolution 03/92 of Federal Education Council, to the job market for the accounting area, through the job offers in the great S??o Paulo, verifying the use of the Proposal of New Curriculum Guidelines of the Experts Commission of the Accounting Teaching as a way to adequate the graduation course in Accounting Sciences to the globalized market, proposing the necessary alterations for a better professional preparation and qualification of the Accountant by the teaching institutions. For this purpose, the main transformation of the market were analyzed, resulting in a change of profile, attitude, as well as, in the need of development of new abilities and competences of the accounting professional in order to face the future perspectives of the profession, comparing the demands of the market and what is offered by the minimum contents of the Resolution 03/92 and the New Curriculum Guidelines proposed by the Experts Commission of the Accounting Teaching, to verify what is the most appropriate proposal in order that the Teaching Institutions can qualify, in the best possible way, the Accountant for the job market. / O presente trabalho analisa a adequa????o dos conte??dos m??nimos, contidos na Resolu????o 03/92 do Conselho Federal de Educa????o, ao mercado de trabalho para a ??rea cont??bil, atrav??s das ofertas de emprego na grande S??o Paulo, verificando a utiliza????o da Proposta de Novas Diretrizes Curriculares da Comiss??o de Especialistas do Ensino da Contabilidade como meio de adequar o curso de gradua????o em Ci??ncias Cont??beis ao mercado globalizado, propondo as altera????es que se mostraram necess??rias para uma melhor prepara????o e qualifica????o profissional do Contador por parte das institui????es de ensino. Para isso analisaram-se as principais transforma????es do mercado que resultaram em uma mudan??a de perfil, atitude, bem como, na necessidade de desenvolvimento de novas habilidades e compet??ncias do profissional cont??bil, para enfrentar as perspectivas futuras da profiss??o, fazendo ent??o um quadro comparativo entre as exig??ncias do mercado, e o que oferecem os conte??dos m??nimos contidos na Resolu????o 03/92 e as Novas Diretrizes Curriculares propostas pela Comiss??o de Especialistas do Ensino da Contabilidade, de modo a verificar qual a proposta mais adequada para que as Institui????es de Ensino possam qualificar da melhor maneira poss??vel o Contador para o mercado de trabalho.

Os estudos sobre a construção da carreira imprimem novas desafios aos estudiosos da área da Psicologia, Psicologia Social do Trabalho e da Orientação Profissional e de Carreira uma vez que o trabalho está cada vez mais multifacetado e polissêmico na contemporaneidade. A partir da contribuição do Construcionismo Social, a presente Tese buscou compreender os anos iniciais da trajetória profissional e projeto de vida de trabalho de egressos do Ensino Superior Público. O objetivo geral da pesquisa foi analisar e compreender o processo da trajetória profissional e do projeto de vida de trabalho do graduado do Ensino Superior Público no mundo do trabalho com mais de cinco anos de formação. Como objetivos específicos, temos a ampliação do entendimento sobre a construção da carreira na perspectiva psicossocial do Construcionismo Social, e a descrição da forma de ingresso no mundo do trabalho em relação às dificuldades/facilidades encontradas e o projeto de futuro. A abordagem da pesquisa foi qualitativa com embasamento da Grounded Theory. Os egressos são do curso de Administração-Diurno, Turismo e Psicologia da Universidade Federal do Paraná formados em 2008, de ambos os sexos. Foram realizadas 25 entrevistas sobre a trajetória profissional e o projeto de vida de trabalho complementadas pelo estudo com um conjunto de 54 egressos dos mesmos cursos que responderam um questionário enviado online utilizando o LimeSurvey. Os principais resultados destacaram que nos movimentos laborais dos entrevistados, existem elementos que indicam a presença de uma estabilidade, apesar de uma constante injunção para a flexibilização da trajetória e dos processos de construção de si no mundo. Destaca-se, também a importância da escolha do curso como fator relevante para o sucesso no futuro em função das diferenças entre as oportunidades oferecidas por diferentes mercados de trabalho dos distintos cursos formativos; e a significância das vivências durante a graduação como fator formativo e facilitador da competência de construção de si no mundo e marcas importantes para as primeiras experiências laborais. O início da vida profissional se dá por combinações de possibilidades e limites que o contexto sociolaboral propiciou associada à busca de diversificação de espaços de trabalho frente às possibilidades de atuação do profissional. A abertura de concursos públicos possibilitou uma inserção com remuneração e continuidade de formação ou mesmo busca de novos caminhos profissionais. As análises realizadas apontam para a diversidade de experiências laborais após a graduação, uma continuidade dos estudos com vistas a capacitação para a inserção no mundo do trabalho, e o caráter predominantemente social dos movimentos laborais. Assim, os primeiros passos das carreiras contemporâneas guardam relação com o que se fazia tradicionalmente como início de carreira, entretanto, também, apontam uma mistura de formas para a construção das trajetórias e projetos de vida de trabalho que articulam estratégias mais clássicas, como a busca de um emprego público e a volta aos estudos como maneiras de ascensão na carreira, com estratégias mais contemporâneas, como a aprendizagem no local de trabalho / The studies about career constructing set new challenges to scholars in the fields of Psychology, Social and Work Psychology and Career Counseling and Career Guidance, since labor is ever more multifaceted and polysemic in current days. From the Social Constructionism contribution, this thesis aimed to understand the early years of career trajectory and working life project of egresses from Public Higher Education. The general objective of this research was to analyze and understand the process of the professional trajectory and the graduates working life project out of the Public Higher Education in the working world, with more than five years of graduation. As specific objectives, we have the expansion of understanding about the career constructing in a psychosocial perspective of the Social Constructionism, and the description of the entry in the working world in relation to the difficulties/facilities found and the project of future. The research approach was qualitative based on the Grounded Theory. The egresses are from the administration course Daytime, Tourism and Psychology of the Federal University of Paraná, graduated in 2008, of both gender. There were performed 25 interviews about the professional trajectory and working life project complemented by a study with a group of 54 egresses from the same courses who answered a questionnaire sent on line using LimeSurvey. The main results highlighted that in the interviewees labor movement, there are elements that indicate the presence of a stability, despite a constant injunction to the flexibilization of trajectory and selfconstruction in the world. Also standing out is the importance of choosing the course as a relevant factor for the success in the future due to the differences between the opportunities offered by different labor markets of distinct formative courses; and the significance of the experiencing during the graduation as a formative factor and an expertise facilitator of self-construction in the world and important marks for the first work experience. The beginning of professional life is made possible by the combinations from possibilities and limits propitiated by the socio-labor associated with the search for diversification of work places faced with the possibilities of professional role. The opening of public tenders enabled an insertion with remuneration and continuous improvement or even the search for new professional paths. The analyses performed point to the diversification of working experiences after graduation, the continuity of studies with a view to the capacitation for the insertion in the working world, and the predominant social character of labor movements. This way, the first steps of modern careers hold a relation with what was done traditionally as the beginning of careers, however, also, point to a mix of forms for the construction of trajectories and working life projects which articulate more classical strategies, such as the search of a public job and the return to school as ways of career growth, with more modern strategies, such as the learning in the working place

O presente estudo tem por objeto a formação do mercado de trabalho na cidade de Rio Claro - SP entre os anos de 1841 e 1895. Através de documentos como os processos criminais, as ações de liberdade, a imprensa, os relatórios governamentais, entre outros, empreendeu-se um estudo sobre o processo de passagem da escravidão ao trabalho livre, além do processo de modernização das instituições na cidade de Rio Claro durante a segunda metade do século XIX. Buscou-se compreender como indivíduos recém egressos do cativeiro, ou ainda em cativeiro, criaram estratégias próprias de sobrevivência tendo como pilar as experiências trazidas do período em que viveram sob o jugo do escravismo. Procurou-se, também, mostrar que a gênese de um mercado de trabalho em Rio Claro deu-se através de um emaranhado de contradições que envolveram práticas sociais concretas dando especial enfoque às relações entre escravos, libertos e imigrantes, não apenas no interior do grupo social que pertenciam, mas também, suas relações com outros indivíduos que gravitavam pela paisagem social à época. Nesse sentido, procurou-se historicizar, através das ações de indivíduos pertencentes aos grupos subalternos, a luta em um território estranho e a construção de uma rede de relações sociais mergulhados em solidariedades e conflitos étnicos em uma sociedade onde, indivíduos não pertencentes aos grupos dominantes encontravam dificuldades para inserção. / This study aims at the formation of the labor market in the city of Rio Claro-SP between the years 1841 and 1895. Through documents as criminal cases, the actions of freedom, the press, government reports, among others, undertook a study on the process of transition from slavery to free labor, in addition to the modernization of institutions in the city of Rio Claro during the second metado nineteenth century. We tried to understand how individuals newly graduates from captivity or in captivity, have created their own strategies for survival as a pillar having the experiences brought the period in which they lived under the yoke of slavery. We tried to also show that the genesis of a labor market in Rio Claro was made through a tangle of contradictions involving concrete social practices with particular focus on the relations between slaves, freedmen and immigrants, not only within the group social belonging, but also their relations with other individuals who gravitated the social landscape at the time. In this sense, we tried to historicize, through the actions of individuals belonging to subordinate groups, the fight in a strange land and the construction of a network of social relationships immersed in solidarity and ethnic conflicts in a society where, outside the mainstream groups individuals found it difficult to insert.

Pesquisando boletins de ocorrências lavrados entre os anos de 1912 e 1920 que ao contrário da maioria dos documentos oficiais do período, informam a cor e a ocupação - e comparando-os com o Recenseamento Geral do Brasil de 1872, constatou-se que diversos trabalhos exercidos por escravos não se mantiveram como ocupação de ex-escravos ou seus descendentes na segunda década do século XX. Analisando as formulações acadêmicas produzidas a partir da segunda metade do século XIX, que abordavam as relações raciais no Brasil e orientaram a transição do trabalho escravo para o trabalho livre; estudando a legislação do período, as ações governamentais e de grandes empresários para favorecer a imigração e as preferências étnicas dos empregadores, podemos perceber que a substancial diminuição de negros no mercado de trabalho foi conseqüência daquele conjunto de elaborações e ações. A exclusão do trabalho, da terra e a dificuldade no acesso a educação levou os negros à marginalização social e política, imprimindo a Republica e ao capitalismo brasileiro, que se afirmaram ao longo do século XX, a marca da discriminação racial e da construção de uma ideologia que a justificava: o racismo. Assim, impedidos pelos mecanismos de discriminação racial, foram infrutíferas as tentativas de inclusão e ascensão social dos descendentes de escravos. Além disso, a condição marginal a que foram relegados imprimia legitimidade a argumentação ideológica que creditava a eles a responsabilidade por sua exclusão e, por conseguinte, reforçava a marginalização a que foram submetidos. / Searching occurrences reports tilled between the years 1912 and 1920 - which unlike most of the official documents of the period, inform the color and occupation - and comparing them to the General Census of Brazil in 1872, it was found that many jobs held by slaves did not remain as occupation of former slaves or their descendants in the second decade of the twentieth century. Analyzing the academic formulations produced from the second half of the nineteenth century, which approached the racial relations in Brazil and guided the transition from slave to free labor, studying the law of the period, the governmental actions and business leaders to favor immigration and ethnic preferences of employers, we realize that this substantial decline of black people in the labor market was a consequence of that set of actions and elaborations. The exclusion of labor, land and the difficulty in accessing to education led black people to social and political marginalization, printing the Republic and the Brazilian capitalism, it said throughout the twentieth century, the brand of racial discrimination and the construction of an ideology the justification: racism. So prevented by the mechanisms of racial discrimination, were unsuccessful attempts to inclusion and social advancement of the descendants of slaves. Furthermore, the marginal condition that were relegated printed legitimacy ideological argumentation that credited them responsibility for their exclusion and therefore reinforced the marginalization they have undergone.

Dans les économies modernes, le vieillissement démographique, l’arrivée à la retraite des générationsdu Baby-Boom et les difficultés financières actuelles et à venir des régimes de retraite par répartition qui enrésultent laissent envisager que les ménages seront davantage amenés à épargner pour la retraite dans lecadre professionnel et non professionnel.Cette thèse propose une réflexion théorique et empirique sur la contractualisation de l’épargne retraite àtravers les plans d’épargne retraite en dehors des systèmes publics de protection sociale. Cette réflexion estmenée sur deux fronts. Dans un premier temps, nous faisons la lumière sur l’importance des plans d’épargneretraite tels qu’ils existent dans les systèmes de retraites en France et aux Etats-Unis, démontrons leur rôledans la gestion des ressources humaines des entreprises et leur intérêt dans les stratégies d’accumulationd’épargne en vue de la retraite des ménages. L’existence de l’épargne retraite par capitalisation est biensouvent admise comme une situation de fait, cette première partie de la thèse permet de fournir lesarguments micro-économiques qui justifient le recours aux plans d’épargne retraite dans la planification de laretraite. Toutefois, le développement de la contractualisation de l’épargne retraite fait apparaître de nombreuxrisques pour les épargnants, et nous proposons dans un second temps de les identifier. Parmi ces risques,le sous provisionnement en présence d’un objectif de rentes pour les épargnants et la faillite des entreprisesou des institutions financières qui offrent des plans d’épargne retraite sont parmi les plus importants. Malgréla création des agences de garantie des pensions de retraite, l’occurrence de ces risques se traduit pardes pertes substantielles de ressources pour les épargnants. Dans une seconde partie de la thèse, notreréflexion nous conduit à proposer des solutions permettant de sécuriser l’épargne retraite. / Modern economies are increasingly facing a population ageing, the massive retirement of post WorldWar II generations and resulting financial distress of their Pay-As-You-Go pension schemes. These challengesraise the need to rely more on pension saving either on an occupational or an individual basis.In this study, we conduct several theoretical and empirical investigations on pension plans as a contractualsaving vehicle for retirement, and follow two main directions. On the one hand, we shed light on theimportance of pension plans in the French and American retirement systems, demonstrate the role ofpension plans in the firms’ management of human resources and the use of pension plans in households’wealth accumulation strategies. This first part of our studies offers microeconomic insights in theusefulness of pension plans in retirement planning. However, the expansion of pension plans raises newchallenges in terms of retirement income security. Among risks that may result in income shortfalls forretirees, underfunding (whenever a certain level of income is guaranteed to retirees) and sponsoring ormanagement firms’ bankruptcy are the most important one. In spite of the creation of public entities thatprovide income insurance, plan participants incur a substantial amount of losses in the event of underfundingand bankruptcy. The second part of our contributions offers ways to secure pension benefits with priority rules.