Esta pesquisa busca analisar a população e a riqueza do município de Lavras/MG, nos anos finais do regime escravista brasileiro, observando a estrutura da riqueza acumulada e as principais atividades produtivas da localidade. Tratou-se da riqueza da população total e, em especial, da elite local, sendo considerado como tal os processos que somaram mais de trinta contos de reis ou que possuíam mais de vinte cativos. Foram utilizados como fontes o Recenseamento Geral do Império de 1872 e os inventários post-morten disponíveis para o período. A partir dos dados do censo, buscou-se caracterizar a população lavrense acerca de indicadores como condição social, sexo, idade, condição conjugal e ocupação. De forma complementar, foram utilizados os dados dos inventários para caracterizar a população cativa de acordo com os diferentes tamanhos de escravarias. Os inventários foram utilizados também para identificar a estrutura da riqueza acumulada no município. Considerando os ativos divididos entre bens móveis, animais, escravos, imóveis rurais, imóveis urbanos, culturas e mantimentos, dívidas ativas, passivas e dinheiro e ações, foi possível identificar as principais opções de investimento da população local, considerando as diferentes faixas de riqueza e com especial atenção à riqueza da elite. Com os recursos apresentados foi possível concluir quanto à característica predominantemente rural e escravista do município, demonstrada tanto nos dados referentes à ocupação da população quanto na riqueza apresentada nos inventários, onde predomina a propriedade rural e o trabalho cativo. As principais atividades produtivas verificadas foram a criação de animais, o cultivo de alimentos como milho, arroz, feijão, e a produção de cana de açúcar, destinada à fabricação de açúcar e aguardente. As atividades comerciais se mostraram de grande importância no município, sendo que os maiores proprietários de riqueza eram, com frequência ao mesmo tempo, fazendeiros e comerciantes. Os altos valores aplicados em dívidas ativas também atestam a importância das atividades comerciais no município. Espera-se conseguir demonstrar, portanto, a importância das atividades de produção agropecuária e comércio na economia do município de Lavras e, em especial, no processo de acumulação de riqueza da elite lavrense. / This research seeks to analyze the Lavras / MG wealth, in the Brazilian slave final years, noting the structure of accumulated wealth and the main productive activities of the locality. It was focused the total population wealth and in particular the local elite, being considered as such processes which totaled more than thirty thousand reis or who had more than twenty captives. The Empire Census of 1872 and inventories postmortem available for the period were used as sources. From census data, we sought to characterize the Lavras population about indicators such as social status, gender, age, marital status and occupation. As a complement, the inventory data were used to characterize the captive population according to the different sizes of slave owners. The inventories were also used to identify the structure of the accumulated wealth in town. Considering the assets divided between movable, animals, slaves, rural properties, urban properties, crops and supplies, active debts, payables and cash and stock, it was possible to identify the main investment options of the local population, considering the different wealth groups and with special attention to the elite wealth. With the sources presented it was possible to conclude the predominantly rural and slave character of the city, demonstrated through the data regarding the occupation of the population and in wealth presented in inventories, dominated by rural property and bonded labor. The main productive activities verified were breeding, growing food such as corn, rice, beans, and the production of sugar cane, for the manufacture of sugar and brandy. Commercial activities showed great importance in the city, where the greatest wealth owners were often at the same time, farmers and traders. The high values applied to outstanding debt also attest to the importance of trade in the city. It is expected to demonstrate, therefore, the importance of agricultural production and trade activities in the economy of Lavras and in particular in the wealth accumulation process of Lavras elite.

A Contabilidade deve ser capaz de prover seus usuários com informações úteis, a serem utilizadas no processo gerencial de tomada de decisões. Assim, os relatórios contábeis devem estar revestidos de relevância e retratar fielmente a real posição do patrimônio de uma entidade a qualquer momento, em seus aspectos físicos, operacionais, financeiros e econômicos. Entende-se que, para atender a essas finalidades, a Contabilidade deveria reconhecer os acréscimos e decréscimos de riqueza no patrimônio de uma entidade continuamente, quando de fato ocorressem. A forma como essas variações patrimoniais se configuram é através do reconhecimento de receitas e a confrontação com as respectivas despesas. Idealmente, o reconhecimento de receitas deveria ocorrer quando elas fossem de fato obtidas pela entidade. Com base no exposto acima, foi formulado o problema de pesquisa desta dissertação, que é o seguinte: De que forma o reconhecimento dos acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem é tratado pela Contabilidade em seus relatórios? E, com base nesse problema de pesquisa, formularam-se as seguintes hipóteses de pesquisa: a) se os relatórios contábeis forem baseados nos Princípios Fundamentais de Contabilidade, então não reconhecerão os acréscimos ou decréscimos de riqueza das entidades no momento em que de fato ocorrem; b) se os relatórios contábeis forem baseados na abordagem gerencial da Gestão Econômica, então reconhecerão os acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem. A revisão de bibliografia efetuada, bem como o exemplo de aplicação dos conceitos extraídos da literatura contábil permite afirmar que a prática contábil atual, baseada nos Princípios Fundamentais de Contabilidade, não retrata os acréscimos e decréscimos de riqueza das entidades continuamente, quando de fato ocorrem, uma vez que as receitas são reconhecidas basicamente de forma pontual, quando de sua realização. Em muitas situações, a obtenção e a realização de uma receita ocorrem conjuntamente, entretanto, em outras isso não ocorre. Já a abordagem gerencial da Gestão Econômica reconhece os acréscimos e decréscimos de riqueza no patrimônio das entidades continuamente, quando de fato ocorrem, de tal forma que o reconhecimento de receitas é efetuado quando elas são obtidas. Por conseqüência, ambas as hipóteses de pesquisa desta dissertação foram comprovadas, e o problema de pesquisa atendido. / The Accounting must be capable of providing users with useful information to be used in the managerial decision-making process. Thus, the financial statements have to be relevant and reflect properly the real financial position of the equity of an entity at any time, in its physical, operational, financial and economic aspects. To attend these purposes, the Accounting should recognize the increases and decreases of wealth in the equity of an entity continuously, when they really occur. The form in which these variations are configured is through the recognition of revenues and confrontation with the respective expenses. Ideally, the recognition of revenues should occur when they are actually obtained by the entity. Based on the concepts above, the problem of this study research was formulated: In what way the increases and decreases of wealth of the entities are treated by the Accounting in his financial reports? And, based on the problem of research, the following hypothesis of research were formulated: a) if the financial reports are based in the Generally Accepted Accounting Principles, then they will not recognize the increases and decreases of wealth of the entities when they really occur; b) if the financial reports are based on the managerial approach of the Economic Management, then they will recognize the increases and decreases of wealth when they really happen. The research done in Accounting books, as well the example of application of the concepts presented and discussed in this study let asseverate that the actual accounting practices, based on the Generally Accepted Accounting Principles, does not portray the increases and decreases of wealth of the entities continuously, when they really occur, once the revenues are recognized basically punctually, when of his financial realization. In many situations, the obtainment and the financial realization of revenues occur simultaneously, however, in others that do not happen. In the other hand, the managerial approach of the Economic Management recognizes the increases and decreases of wealth in the equity of the entities continuously, when they really happen, in a way that, the revenues are recognized when they are really obtained. As a result of this study, the two hypothesis of research were confirmed, and the problems of research attended.

Cette thèse étudie les pensions de réversion en France en mettant l’accent sur la dimension patrimoniale « implicite» des droits à la retraite. En effet, les droits à pensions constituent une composante de la « richesse »des assurés, appréhendée comme une épargne « implicite » encore appelée équivalent patrimonial des droits à la retraite (EPDR). Après avoir analysé, dans le chapitre 1, la grande diversité des règles d’ouverture et de service de la pension de réversion entre les régimes, ainsi que les différentes logiques sous-jacentes des pensions de réversion entre secteur privé et secteur public, nous montrons, dans le chapitre 2, que l’EPDR évalué est plus important, en moyenne, dans les régimes du secteur public en raison des qualifications plus importantes des conjoints défunts dans ces régimes et des conditions de liquidation des retraites plus avantageuses. Par ailleurs,l’inégalité dans la distribution de cette « richesse de pensions » est moindre que celle généralement observée sur le patrimoine réel des ménages, mais se décompose de manière différente selon l’ancien secteur d’activité du conjoint défunt. Aussi, plusieurs facteurs, autres que la pension de réversion, expliqueraient le niveau de l’EPDR. L’analyse, dans le chapitre 3, de l’impact sur l’EPDR de l’augmentation de la durée d’assurance lors des réformes de 1993 et de 2003 montre une réduction significative de l’EPDR des pensionné(e)s dont le conjoint défunt avait validé au moins 60 trimestres de cotisation, mais était touché par la mesure. Enfin, dans le chapitre 4, nous montrons que les dispositifs de réversion permettent en moyenne aux veuves et aux veufs de maintenir leur niveau de vie antérieur au décès de leur conjoint, avec toutefois des nuances selon que le défunt était ancien cadre du privé, ancien non cadre du privé ou ancien fonctionnaire civil d’État. / This thesis examines survivors’ pensions in France by focusing on the implicit patrimonial dimension of pension rights. Indeed, pension rights are a component of the wealth of insured persons, considered as an implicit saving also called Pension wealth (PW). After examining in Chapter 1 the wide heterogeneity of rules governing the openness and service of survivors’ pensions between schemes, as well as the logic underlying survivors’ pensions between the private and public sectors, we show, in Chapter 2, that calculated Pension wealth is higher on average in public sector schemes due to the higher qualifications of the spouses deceased in these schemes and the more favorable retirement benefit conditions. Moreover, inequality in the distribution of Pension wealth is smaller than that generally observed on the real wealth of households, but Pension wealth is distributed differently according to the previous sector of activity of the deceased spouse. On the other hand, several factors, other than the survivor’s pension, would explain the level of Pension wealth. In Chapter 3, we show that the increase in the duration of insurance caused by the 1993 and 2003 reforms has significantly reduced Pension wealth for derived pensioners right whose deceased spouse had validated at least 60 quarters of contribution, but was affected by thoses measures.Finally, in Chapter 4, we show that survivors’ schemes on average allow widows and widowers to maintain their standard of living prior to the death of their spouses, although there are differences depending on whether the deceased was a private sector executive, a non-executive wage earner or a civil servant of the State.

Acompanhamos o evolver econômico das localidades de Iguape e Xiririca, no Vale do Ribeira, entre 1800 e 1880. Durante este período, a região especializou-se no cultivo do arroz, destinado principalmente para o Rio de Janeiro. Pudemos estabelecer ritmos distintos envolvendo a estrutura de produção e comercialização dos grãos, compondo um ciclo econômico completo. Também buscamos relacionar este movimento com o nível e a composição da riqueza dos ribeirenses. Dedicamos especial atenção aos bens de raiz, escravos e dívidas ativas, os três grupos com maior participação na composição da riqueza. Nossos resultados, além de evidenciarem a adoção do cultivo de arroz em todos os estratos econômicos, indicam mudanças significativas na hierarquia social à medida que o ciclo se desenrolava, especialmente entre proprietários de engenho de arroz e comerciantes / This thesis looks at the economic evolution of the Iguape and Xiririca villages in the Vale of Ribeira region between 1800 and 1880. During this period, the region concentrated in the rice culture, notably to supply the Rio de Janeiro\'s market. In this study we identified different rhythms in the structures of production and marketing of this crop, defining a complete economic cycle. We also show that the evolution of the rice culture is correlated with the wealth levels of the local population. We looked particularly at assets, number of slaves, and credits, the main indicators of wealth in the region at that time. Our findings not only show that rice production evolved across all economic classes, but also suggests that changes in the local social hierarchy matched the economic cycle development, particularly in the case of rice mill owners and traders

On November 25, 2008, the Federal Reserve initiated what came to be the largest Asset Purchase Program in history1, the Large-Scale Asset Purchase Program, widely known a quantitative easing (QE). When the Federal Reserve in October 29, 2014, announced the end of the program, they held $4.5 trillion worth of assets. This rather unconventional monetary policy came in the aftermath of the 2008 financial crisis and since its implementation, critics have argued that the policy increases inequality in terms of income and wealth. Studies on the impact of QE on income inequality lead to divergent conclusions, but the close link between QE and the stock markets, as explained by the Portfolio Rebalancing Effect, suggests that QE should increase wealth inequality. This hypothesis however, relies on a crucial assumption, namely that richer households hold a larger portion of their wealth in stocks. As other assets of a household, such as the primary residence, are likely to increase less than proportionally with wealth, I find it plausible that the portion allocated to direct or indirect stock holdings increases with wealth, resulting in a higher exposure to stocks for the very rich. Statistics from the Survey of Consumer Finances, presented in this paper, confirm that richer households indeed have the higher exposure to stocks. I use a difference-in-difference model to estimate the causal impact of QE on wealth inequality in the United States and my results suggests that wealth inequality attributable to QE) increased with at least 25 percent, measured as a change in the wealth-ratio between the 9th decile of households and the artificial middle-income household constructed in accordance with the Synthetic Control Method.

As origens da pujança econômica e da diversidade social e cultural de São Paulo são temas estudados por historiadores e economistas. Nesta tese, propõe-se um estudo da riqueza de Campinas durante a economia cafeeira, de 1870 a 1940, recorte temporal este que inicia com o auge da cafeicultura, chegando até aos primeiros desenvolvimentos de uma economia industrial e urbana. A excepcional expansão das exportações de café e a imigração de europeus, de meados do século XIX em diante, estimularam a diversidade dos mercados de trabalho e de consumo locais e tornou possível aos indivíduos comuns ascenderem socialmente em uma hierarquia dominada pela elite cafeeira. A principal fonte documental utilizada foi uma série de inventários post mortem, dos quais sistematizamos as informações pessoais dos inventariados e as propriedades declaradas e orçadas nas suas partilhas. Analisou-se, primeiramente, as origens nacionais e as ocupações econômicas dos inventariados. Na sequência, considerou-se o conjunto das riquezas líquidas dos processos e a composição das propriedades de cada indivíduo. Os dados demonstram ter havido uma extrema desigualdade na distribuição da riqueza em Campinas. Todavia, também encontramos casos de mobilidade ascendente, especialmente entre os imigrantes italianos, que foram maioria no conjunto das colônias estrangeiras do período. / The origins of São Paulos economic vigour and social diversity are topics broadly studied by historians and economists. In this thesis, we investigate the wealth accumulation in Campinas during the coffee economy from 1870 to 1940 a period that begins with the zenith of the coffee production, stretching itself to the first glimpses of a more industrial economy. The leading source used is a sample of post-mortem inventories, from which we codified the inventoried personal data and their declared and budgeted properties listed in their apportionments. The national origins and the economic occupations of the inventoried were primarily analysed. Further, the amount of net wealth of the processes and the composition of the properties of each individual were considered. The data suggest there had been an extreme inequality in the distribution of such wealth. Nevertheless, we found several cases of ascending mobility, especially amongst the Italian immigrants, who represented the majority among the immigrant families in the period.

The anthropology of ethics is a project of developing a common language in order to describe and to analyse ethical tensions as they manifest themselves across different traditions as well as changing social and historical contexts. Based on ethnographic fieldwork in the Palestinian city of Nablus in the West Bank, this thesis contributes to the anthropology of ethics with an analysis the virtuous spending of wealth - with a particular focus on zakat (Islamic almsgiving) - as it emerges through the Islamic discursive tradition. This stirs up wider issues, such as the trajectory of an ethical tradition in a politically repressive context. Historically, Nablus has been subject to different instances of foreign rule. Since 1967, the city has been under Israeli military occupation. This thesis shows how social interactions constitute a field of ethical practice. References to the Islamic Scriptures surfacing in greetings, conversations, and transactions in Nablus can be read as invoking an Islamic system of value. Acts of generous giving are sometimes inserted into this system, which unfolds in the context of the political economy of Israeli occupation. In this wider landscape, zakat in Nablus emerges both as (1) a socially embodied virtue realized within and through social relations; and as (2) an institutionalized practice carried out by zakat institutions, which since the 1970s have mainly evolved in a legal framework defined by state of Jordan. Analysing zakat on these two levels, this thesis grants insights into how military occupation, modern state administration, and capitalism fragment and inflect the Islamic discursive tradition, e.g. by foregrounding certain aspects of the Scriptures over others. With a view to embodied practices of zakat and ethical interactions, Islamic discourse manifests a certain plasticity and continuity. Conceiving wealth and scarcity as inherently ethical problems rooted in social interactions, the Islamic tradition notably provides a conceptual language of wider relevance.

Analisamos a riqueza inventariada em Santa Rita do Turvo na segunda metade do século XIX. Inicialmente abordamos o nível de concentração e a composição dos recursos declarados. Posteriormente investigamos separadamente os principais grupos de ativos que compuseram os patrimônios dos indivíduos que faleceram ao longo do período recuperado e que foram inventariados. A análise particularizada permitiu qualificar o tipo de escravidão vigente, a paisagem agrária predominante e o mercado da localidade. Sustentamos que a produção de gêneros configurada em Santa Rita do Turvo assumiu proporções relevantes, conheceu certa estabilidade no correr da segunda metade do Oitocentos e conferiu movimento ao cenário econômico da localidade, independentemente de conexões com regiões de economias mais complexas e vultosas. Contudo, admitimos que as questões apontadas na tese tiveram como base um grupo restrito da população da localidade e não o conjuntos de seus habitantes. Certamente este aspecto conferiu limites para as análises realizadas. / Analyzed the wealth inventoried in Santa Rita do Turvo in the second half of the nineteenth century. Initially approached the level of concentration and the composition of the declared resources. Later separately investigated the main groups of assets that comprised the assets of individuals who died during the period recovered and were inventoried. The detailed analysis allowed qualify the type of current slavery, the dominant agrarian landscape and the market of the town. We hold that the production of genres set in Santa Rita do Turvo assumed relevant proportions, met some stability in the course of the second half of the nineteenth century and gave movement to the economic environment of the locality, regardless of connections to regions of more complex and bulky economies. However, we admit that the issues raised in the thesis were based on a small group of village population and not the sets of its inhabitants. Certainly this aspect given limits for analyzes.

This project addresses how residential segregation have stymied home ownership and wealth in the black community; inhibiting true housing equity. This thesis project will attempt to use design as a means to help address past and continuing discrimination. Accessibility, affordability and accountability are central to this goal, which will be addressed in the project. The site chosen for this project is the St. Luke’s Building located in Richmond, VA. This building was home to the Independent Order of St. Luke, a fraternal and cooperative insurance society for blacks. It also housed the St. Luke Penny Savings Bank which was founded in 1903 by Maggie Walker. Walker was the first woman to charter a bank in the United States.

Access to consumer credit as a means of building wealth is one of the least examined forms of social inequality. The recent economic crisis in the United States has brought attention to the significance of consumer credit in our nation's economy; however, less understood are the specific obstacles and barriers that prevent low-income individuals from reaching the "American Dream." In an exploratory manner, this study compared credit access, credit literacy, and credit experience of low-income Latinos and non-Latinos to understand how credit might translate into asset-building and home ownership for Latinos, particular for those in new immigrant destinations where access to ethnic resources is limited. Using survey data on banking practices, credit accounts, and asset ownership gathered from English- and Spanish-speaking residents in northern Utah between 2007 and 2009, this research found that low-income Latino residents are not in the same position to establish credit compared to their low-income non-Latino neighbors. As expected, Latinos in my study have less actively sought credit cards, auto loans, and other forms of debt than non-Latinos. As a consequence their credit literacy and experience is limited. Half of the Latinos in this study are not financially embedded and operate mainly outside the credit economy. Surprisingly, this study revealed that having a bank account does not necessarily change one's financial behavior; in contrast to their native-born neighbors, even Latinos with bank accounts habitually paid bills with cash and/or money orders. Lacking access to and an understanding of credit remains a critical problem for most Latino immigrants, and unless changed such practices are likely to affect their wealth-building potential for years to come. Ironically, choices to remain outside of the credit economy may have spared many immigrants from the kind of financial losses suffered by "financially embedded" individuals during the recent recession. Credit can enable families to purchase assets such as a home that enable them to accumulate wealth. On the other hand, problems with credit can lead to overspending, reliance on credit, bankruptcy, and foreclosure. More research is needed to understand the dynamics of credit and inequality for both Latinos and non-Latinos alike.