Jac Leirner is a Brazilian contemporary artist celebrated for her innovative use of everyday objects to explore themes of consumerism, globalization, and cultural identity. Born in São Paulo in 1961, Leirner emerged as a prominent figure in the international art scene with her distinctive approach to sculpture and installation.

Central to Leirner's practice is her fascination with materials and their inherent meanings. She often works with discarded or mass-produced items such as cigarette packs, bottle caps, and banknotes, transforming them through meticulous arrangement and repetition. This process invites viewers to reconsider the significance of these objects in relation to personal and collective experiences. Leirner’s artworks provoke critical reflections on consumer culture and the impact of global capitalism, while also addressing broader social and political issues.

The work Os Cem (1987) consists of banknotes adorned with sexual inscriptions and imagery of the currency in Brazil during that year, the cruzeiro. The work is of particular relevance due to its intrinsic reflection of the social and historical events during Brazil's turbulent inflationary period in the 1980s. The wordplay between "cem" (hundred) and "sem" (without) is evident; their homophonic nature allows their meanings to shift from the numeral "hundred" and its indication of quantity and value, to the proposition "without," which expresses absence. By isolating and recontextualizing these banknotes, she prompts viewers to confront the implicit messages embedded in money and its role in shaping societal norms and taboos around sexuality.

Moreover, Leirner's process of accumulation—often spanning years of collection—adds a personal dimension to the series. Each piece in Os Cem is not just a visual composition but a narrative of time, travel, and human interaction. The artist's deliberate curation of banknotes with different inscriptions challenges viewers to consider the interconnectedness of our world through economic means, prompting reflections on borders, trade, and the circulation of wealth and information.