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We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This chapter investigates whether earnings management activities increase the likelihood of receiving a qualified audit report. We have carried out this study with a sample of Spanish companies for the period 2001–2009. Previous research on the issue is not only scarce but also suffers from methodological pitfalls. In all cases, researchers have followed a matched sample approach without considering the implications of such approach for the statistical analysis. Despite its great popularity among researchers in accounting, the use of matched-based sampling is susceptible to produce technical errors in the statistical analysis. The main problem consists in the generalization of results obtained with a nonrandom sample to the whole population of firms. Our results do not show a significant relationship between EM and qualified audit reports. We have also addressed whether the international financial crisis has affected our results and concluded that Spanish companies seem to have used EM during the crisis to push down earnings, probably expecting to take advantage of the positive earnings surprises during the postcrisis period. Nevertheless, the financial crisis has not changed the nature of the EM-qualified opinions relationship.

Classical definitions of motivation typically involve two main components: direction and activation. Motivated behavior is directed toward or away from particular stimuli (i.e., appetitive and aversive motivation). Furthermore, activational aspects of motivation refer to the observation that motivated behavior is characterized by substantial activity, vigor, persistence, and exertion of effort in both the initiation and maintenance of behavior. Although separate neural systems direct organisms toward distinct motivational stimuli (e.g., food, water, sex), there appears to be a common circuitry regulating behavioral activation and the exertion of effort. Mesolimbic dopamine is one of the brain systems mediating activational aspects of motivation and exertion of effort. This system integrates aspects of motivation and motor control functions involved in the instigation of action. Research on the neurobiology of effort has contributed to our understanding of the pathophysiology of neurological and psychiatric disorders that are characterized by motivational dysfunction.

This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a theoretical-reflective research built on the scientific literature of the field of LIS and related areas that aims at reflecting on social justice in Brazilian libraries and creating strategies to confront institutional racism. The authors develop five main points to understand Brazilian racism: the myth of racial democracy, structural and institutionalized racism, the whitening ideology, whiteness, and the epistemicide of black knowledge. The authors then discuss racism and the promotion of white supremacy in library teaching and professional action in libraries. Black US American and Black Brazilian Librarianship movements show that the activism and political action of black librarians advance the development of informational counter-narratives. Finally, the authors recommend three strategies for social, racial, and informational justice in the LIS field: including ethnic-racial studies in basic university courses curricula; building diverse, inclusive collections that account for ethnic-racial themes and authors; and considering “Pretuguese” keywords while indexing, in order to counter exclusion and promote epistemic repair. The authors conclude by advocating for these strategies to steer LIS professional and educational spheres toward contributing to forward an anti-racist society.

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring the limits and potential of government food purchases from family farming, particularly the Food Acquisition Program (Programa de Aquisição de Alimentos – PAA), in the creation of alternative paths of rural development. The work analyzes the different strategies through which farmers and their organizations mobilize public policy instruments and market connections, expanding their room for maneuver and agency capacity. Research was conducted in the Baixo Sul Territory of the state of Bahia, focusing the heterogeneous web of social organizations involved in the implementation of the Food Acquisition Program in this setting.

Human performance, particularly that of the warfighter, has been the subject of a large amount of research during the past few decades. For example, in the Medline database of medical and psychological research, 1,061 papers had been published on the topic of “military performance” as of October 2003. Because warfighters are often pushed to physiological and mental extremes, a study of their performance provides a unique glimpse of the interplay of a wide variety of intrinsic and extrinsic factors on the functioning of the human brain and body. Unfortunately, it has proven very difficult to build performance models that can adequately incorporate the myriad of physiological, medical, social, and cognitive factors that influence behavior in extreme conditions. The chief purpose of this chapter is to provide a neurobiological (neurochemical) framework for building and integrating warfighter performance models in the physiological, medical, social, and cognitive areas. This framework should be relevant to all other professionals who routinely operate in extreme environments. The secondary purpose of this chapter is to recommend various performance metrics that can be linked to specific neurochemical states and can accordingly strengthen and extend the scope of the neurochemical model.

Service employees engage in Emotional Labor (EL), either through surface acting (SA) or deep acting (DA), when they interact with aggressive customers, so that they are able to abide to the organizational rules. Current studies have shown that employees engage only in SA when they interact with aggressive customers due to a number of reasons. Based on this, the authors undertake an exhaustive review and analysis of existing literature on EL, in order to enhance our understanding of the DA concept. Consequent to this analysis, tha authors interrelate and present the various research findings into a unified comprehensive framework for engaging in DA during a service encounter. Conclusively, the authors discuss the implications of the developed framework for the scholar community and management practice in the hospitality industry, and the authors propose various avenues for further research.

With the significant rise of population longevity – expressed both in the growing number of older people and in the extension of their ages – as an almost universal contemporary tendency, the issue on the family focuses, inescapably, on the dimension of aging, and, within it, on the role of the elders. In Brazil, the state fails insofar as supporting and preserving social rights, delegating to the families themselves the major responsibilities, not only for the well-being but also for the survival of their members, in a society with a growing scarcity of employment opportunities. In this context, a significant part of the support and resources available to families – and not only among the popular classes – comes from their elders. These resources, which generally result from retirement or other pension funds, added to the abilities preserved by older women in carrying out domestic tasks, and to the elder’s ownership of a home, restitute to them the condition of providers, helping or fully supporting many of those among the younger generations, with children of various ages and work conditions returning to the paternal/maternal homes. As such, the condition of “dependent,” previously identified with the elderly, now defines the younger adults. Given these circumstances and in the face of a longer lasting coexistence of a larger number of generations within these families, it is our aim to analyze data obtained in field research on the relations between elderly parents and their children and grandchildren.