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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

Humanized digital solutions that provide better access, understanding and use of health services enable better decisions and better patient’s experience focused on humanization of care. This translates into better health literacy in the digital area.

Currently health care is inseparable from digital health, and this evidence was highlighted during the COVID-19 pandemic. For this analysis, a cross-sectional study was carried out, with 335 valid answers in a quantitative and qualitative research to evaluate the opinion of the respondents regarding their digital health use and the means used, as well as the perception of emotions generated before and during the pandemic. A qualitative content analysis was also performed on the open question about the future of health.

The results showed a humanization in digital is essential and that it is necessary to prioritize the human relationship and find the meaning of space, communication and proximity of health face-to-face, respecting as differences.

This chapter will also propose the presentation of challenges and results from the application of health literacy on patient empowerment in the health system, based on humanized digital solutions.

In the twenty-first century, the family has been turning towards a greater plurality of training paths, situations, family and parental arrangements. However, despite changes in legislation, values, representations and practices, the word family remains inexorably associated with the heterosexual bi-parental model. This paper aims to contribute to the knowledge of the family dynamics of non-heterosexual people, mainly concerning the process of transition to parenting, in relation to family changes in Portuguese society. To do so this study aims to analyze four in-depth interviews¹ with young adults, women and men who have a homoconjugality relationship and a project of parenting in mind.

Based on a qualitative methodology the study intends to discuss issues related to the challenge of heteronormativity, equality within the couple, projects and gender representations of parenthood and in particular what it means for the men and women interviewed, to be a father and to be a mother in a same sex couple and how they project themselves as fathers and mothers.

The study discusses all these issues always in relation to the biographical trajectories, the history and life as a couple and the structural and individual resources, such as school and professional qualifications. It also analyzes the main difficulties experienced in revealing their sexuality to the significant others and the difficulties / strategies they anticipate in relation to the parenting project.

The authors conclude that female interviewees show greater independence of a male figure in relation to their parental projects and anticipate less difficulty in their parental skills compared with the gay man interviewed.

To analyze the dynamics of parenting in same-sex couples, this study also points out to the need to construct a model of analysis capable of articulating structural factors, such as job insecurity and heteronormativity, biographies and individual resources and profiles of conjugal interactions.

This chapter focusses on the contribution of health professionals' communication competences to patients. We propose a model of communication to be used in the therapeutic relationship, supported by a literature review. The methodology is qualitative. Four focus groups (FGs) composed of Portuguese health professionals (N = 25), such as medical doctors, nurses and professors in health fields, were conducted during 2017 and 2018. All the participants of FGs validated a three-factor aggregated and interdependent model, which is composed of assertiveness, clear language and positivity (ACP model). The factors reinforce the therapeutic relationship and improve health literacy, thus reinforcing the patient's health and well-being. The argument is that health is wealth, so if the communication can improve health, then this has positive social implications. The study is a response to the lack of consensus in the literature on what specific and operative communication competences the health professional should perform in clinical encounters with the patients, and how these competences can improve, in the final instance, their health and well-being.