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Gender inequality at work is a persistent and complex phenomenon. Taking the case of a small group of young lawyers working in large legal firms in Portugal, this article intends to discuss how gender inequality manifests and evolves from internship through first years of professional activity. Based on a data set of nineteen biographical interviews – ten male and nine female – we discuss the centrality of gender in analysing professional organizations, combining structural and actor perspectives. Female and male lawyers are confronted with a gendered organization with (in)visible gender lines that naturalize asymmetries of treatment, position, opportunities and expectations. Both learn how to adapt and invent strategies of resistance that include flexible professional projects.

A Social Accounting Matrix (SAM) is presented as a tool to study the socioeconomic activity of a country. This activity involves the monetary or nominal flows that are measured by the National Accounts, as well as production (organized in factors, industries and goods and services) and institutions (organized in households, general government, non-financial and financial corporations, non-profit institutions serving households, and rest of the world). In order to contribute to the definition of a methodology that can improve the knowledge of the different aspects of this activity, the potentialities of a SAM for its reading and interpreting are explored, as well as for carrying out experiments regarding its functioning. Through a SAM-based approach, how to construct more or less complex networks of linkages of the above mentioned flows is shown, from which structural features can be evidenced and the associated multiplier effects studied. Following an application to Portugal, it is shown that a numerical version of a SAM, enables an empirical description of the origin, use, and distribution of income, whereas, an algebraic version of a SAM allows one to carry out, for example, a deeper study of the multiplier effects associated with the institutional distribution of income. The crucial role of the factors of production accounts is identified in this study, namely when they establish the link between the generation and the distribution and use of income. In this process, the important role the complementary details that the Input-Output Matrix (IOM) can add is also identified. Thus, being the generation of income, the result of the output of goods and services and the associated costs, on the one hand, an industry by industry IOM can add details regarding domestic and imported intermediate consumption by and between industries and, on the other hand, a product by product IOM can add details regarding the domestic and imported intermediate consumption of goods and services. ; info:eu-repo/semantics/publishedVersion

A Social Accounting Matrix (SAM) is presented as a tool to study the socio economic activity of a country. This activity involves the monetary or nominal flows that are measured by the National Accounts, as well as production (organized in factors, industries and goods and services) and institutions (organized in households, general government, non-financial and financial corporations, non-profit institutions serving households, and rest of the world). In order to contribute to the definition of a methodology that can contribute to improving the knowledge of the different aspects of this activity, the potentialities of a SAM for its reading and interpreting are explored, as well as for carrying out experiments regarding its functioning. Through a SAM-based approach, how to construct more or less complex networks of linkages of the above-mentioned flows is shown, from which structural features can be evidenced and the associated multiplier effects studied. Following an application to Portugal, it is shown that a numerical version of a SAM, enables an empirical description of the origin, use, and distribution of income, whereas, an algebraic version of a SAM allows one to carry out, for example, a deeper study of the multiplier effects associated with the institutional distribution of income. The crucial role of the factors of production accounts is identified in this study, namely when they establish the link between the generation and the distribution and use of income. In this process, the important role the complementary details that the Input-Output Matrix (IOM) can add is also identified. Thus, being the generation of income the result of the output of goods and services and the associated costs, on the one hand, an industry by industry IOM can add details regarding domestic and imported intermediate consumption by and between industries and, on the other hand, a product by product IOM can add details regarding the domestic and imported intermediate consumption of goods and services. ; info:eu-repo/semantics/publishedVersion

Several different areas of the socio-economic activity of countries, and in particu- lar the distribution of income, can be studied with the use of Social Accounting Matrices (SAMs). The features underlying a SAM allow for the reading and interpretation of the socio-economic activity of countries, leading to the production of an empirical work that can highlight specific aspects of the reality under study and offers the chance to perform experiments with changes in those aspects. Thus, SAMs can also be used to support policy decision processes. With the aid of some methodological principles based on the works of R. Stone, G. Pyatt and J. Round, a SAM-based approach to the study of income distribution is carried out, seeking to provide both an empirical and a theoretical description of the socio-economic activity of a country, respectively through a numerical and an algebraic version of a SAM. The algebraic version can also be referred to as a 'SAM-based model'. This study uses the nomenclatures of the latest version of the System of National Accounts (2008 SNA). By including production and institutions accounts in a matrix format, the struc- tural features of a country's production and income distribution can be worked upon together, making it possible to capture specific networks of linkages and the corresponding multiplier effects, in subsequent modelling exercises. A basic SAM is presented, with rows and columns representing accounts. The production accounts are represented by activities (or industries), products (or goods and services), and factors of production. The (domestic) institutions are represented by the current, capital and financial accounts. The rest of the world account represents the "external" part of the (domestic) economy. Bearing in mind the importance of ensuring the consistency of the whole system, possible disaggregations and extensions to that basic structure are analysed. Aggregates and balancing items that can be identified and calculated outside this matrix format are also presented. An assessment of a country's distribution and use of income is presented, by means of the identification of some of the underlying structural features of SAMs. Macroeconomic effects of changes in income are then identified by way of an experiment with a change in the taxes on income and wealth, paid by the house- holds to the government, using a SAM-based approach. The exposition is accompanied by an example which is applied to Portugal. ; info:eu-repo/semantics/publishedVersion

A Matriz de Contabilidade Social (SAM) é apresentada como uma ferramenta para medir e modelizar a atividade de países e regiões. A abordagem baseada na SAM para o estudo de tal atividade possibilita a sua descrição tanto empírica como teórica através de versões numéricas e algébricas dessa mesma matriz. Esta abordagem é apresentada usando a terminologia dos seus mentores – Richard Stone e Graham Pyatt. Com base em aplicações a Portugal e aos Açores, é enfatizada a importância da consistência com as contas nacionais e regionais na tarefa de medição e modelização da atividade de países e regiões com SAM. Tais aplicações baseiam-se, por um lado, em SAM para os Açores e para Portugal, com a mesma estrutura e características idênticas, construídas para servir de base a um modelo de equilíbrio geral calculável (CgE) e, por outro, numa SAM para Portugal, objeto de investigação da autora, construída a partir da abordagem baseada na SAM acima referida. É também defendida a posição de que tal tarefa poderá ser melhor sucedida se abarcar toda a parte medida pelas contas nacionais e regionais, as quais deverão ser consideradas fontes de informação de base. A comparação de tais aplicações permite sublinhar a importância do trabalho com setores institucionais, a par dos setores de atividade, bem como a parte relativa à distribuição secundária do rendimento, a par da distribuição primária do rendimento. Nesse contexto, são identificados os riscos da não-consideração de interações importantes na atividade dos países e regiões, bem como de enviesamentos na análise de resultados.

The impacts of policy measures on transfers between government and households will be quantified using Social Accounting Matrices (SAMs). The System of National Accounts (SNA) will be the main source used for the construction of the numerical version of these matrices, which will then form the basis for two algebraic versions. One version will consist of accounting multipliers, and structural path analysis will also be used for its decomposition. The other version will be a so-called SAM-based linear model, in which each cell will be defined with a linear equation or system of equations, whose components will be all the known and quantified transactions of the SNA, using the parameters deduced from the numerical SAM that served as the basis for this model. Macroeconomic aggregates and balances, as well as structural indicators of the distribution and use of income, will be calculated from numerical and algebraic versions of the SAM. These will make it possible to quantify and compare the effects of social policy measures and to evaluate their differences, in order to define the path for future research work on the SAM-based linear model. ; info:eu-repo/semantics/publishedVersion

The impacts of policy measures on transfers between government and households will be quantified using Social Accounting Matrices (SAMs). The System of National Accounts (SNA) will be the main source used for the construction of the numerical version of these matrices, which will then form the basis for two algebraic versions. One version will consist of accounting multipliers, and structural path analysis will also be used for its decomposition. The other version will be a so-called SAM-based linear model, in which each cell will be defined with a linear equation or system of equations, whose components will be all the known and quantified transactions of the SNA, using the parameters deduced from the numerical SAM that served as the basis for this model. Macroeconomic aggregates and balances, as well as structural indicators of the distribution and use of income, will be calculated from numerical and algebraic versions of the SAM. These will make it possible to quantify and compare the effects of social policy measures and to evaluate their differences, in order to define the path for future research work on the SAM-based linear model.

A Social Accounting Matrix (SAM) will be proposed as a working instrument for studying the (macro-)impacts of government policy on the distribution of income. A numerical version of the SAM, constructed from the System of National Accounts (SNA), will serve as the basis for the construction of an algebraic version of the same matrix for Portugal. To this end, a computable (numerically solvable) general (economy-wide) equilibrium (macroeconomic balance) approach will be adopted. A SAM-based model will be constructed, in which each cell is defined with a linear equation or system of equations, whose components are all the known and quantified transactions of the SNA, using parameters deduced from the numerical SAM that served as the basis for this model. A scenario will be defined and analysed from an experiment carried out in relation to the distributional impact of a reduction in the direct tax rate paid by households.