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This study aims to contribute to the healthy eating literature by analyzing whether fear of coronavirus disease 2019 (COVID-19), ability to prepare food and the safety-seeking are antecedents of the intention to consume healthy foods during COVID-19 pandemic.

The authors conducted two studies. The first study was done with a sample of 546 valid respondents. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze data. The second study was qualitative, in which 40 subjects took part. Data were analyzed using thematic analysis.

The main findings reveal that ability to prepare food and the safety-seeking are strong antecedents of the intention to consume healthy foods. In addition, safety-seeking mediates the relationship between fear of COVID-19 and intention to consume healthy eating. However, high levels of fear did not influence the ability to prepare food and intention to consume healthy foods. Also, the ability to prepare food does not mediate the relation between fear of COVID-19 and intention to consume healthy food.

This study is among the first to consider terror management propositions to analyze the intention to consume healthy foods during COVID-19 pandemic. From a scientific point of view, it has several contributions to the literature. First, this study provides advances and innovation in the field by identifying new explanatory relations. Second, this study extends the scope of terror management health model (TMHM) by analyzing it in the pandemic context. Third, the findings seem to provide empirical support for recent criticism of TMHM assumptions. Moreover, practical implications are outlined to public health decision-makers and healthy food businesses on increasing consumers’ intention to healthy eating.

This study aims to identify the role of the voluntary simplicity lifestyle on the environmental activism behavioural trait, as well as the relationship of these two constructs on the sustainable fashion purchase intention.

A quantitative approach was taken with data collected through an online survey in Brazil, obtaining a valid sample of 364 respondents. The collected data were analysed through the structural equation modelling technique using SmartPLS-3.3.2.

The main findings of this study indicate that voluntary simplifiers exert a direct and positive influence on environmental activism. Also, consumers who embrace the values of voluntary simplicity and environmental activism are positively inclined to purchase sustainable fashion. In addition to sharing values converging to sustainability, consumers who have this profile can adopt sustainable fashion consumption as the mainstream of their purchasing decisions.

Simplifiers and activists represent a potential target audience to be observed by fashion companies that have focused on sustainability. Also, they can benefit from the findings in order to delineate the type of product to be offered as well as assist in the development of communication strategies.

This study is innovative by bringing constructs that are emerging in the field of consumption behaviour and sustainability. In addition, it contributes, at the same time, to advance research on the behavioural profile of individuals in favour of sustainability, by pointing out to voluntary simplicity and environmental activism as important antecedents of sustainable fashion consumption behaviour.

This study aims to further analyse the decision-making process of low-income consumer from an emerging market by verifying the influence of regulatory focus and construal level theory on indebtedness.

An experimental study was carried out with a design 2 (regulatory focus: promotion vs prevention) × 2 (psychological distance: high vs low) between subjects, with 140 low-income consumers.

Our study points out that the propensity towards indebtedness of low-income consumer is higher in a distal psychological distance. We found that promotion and prevention groups have the same propensity to indebtedness. Moreover, we highlight that low-income consumers are prone to propensity to indebtedness due to taking decisions focused on the present with an abstract mindset.

Financial awareness advertisements should focus on providing more concrete strategies in order to reduce decision-making complexity and provide ways to reduce competing situations that could deplete self-regulation resources. Also, public policy should organize educational programs to increase the low-income consumer's ability to deal with personal finances and reduce this task complexity. Finally, educational financial programs should also incorporate psychology professionals to teach mindfulness techniques applied to financial planning.

This study is the first to consider regulatory focus and construal level to explain low-income indebtedness. This paper provides a deeper analysis of the low-income consumers' decision process. Also, it supports and guides future academic and decision-making efforts.

The study aims to identify the antecedents of consumers' collaborative fashion purchase intention by analysing innovativeness, self-confidence and consumer spending self-control variables as antecedents.

A descriptive quantitative research was performed to verify the influence of such variables based on data collected through an online survey and analysed by structural equation modelling (SEM), which resulted in a final sample of 230 valid respondents.

The main findings include innovativeness as a strong antecedent of intention to consume collaborative fashion. However, self-confidence and consumer spending self-control are not related to adopting this consumption format, suggesting that collaborative fashion can promote reverse effects by stimulating excessive consumption.

The results can assist companies of collaborative fashion to enhance their strategies to attract consumers looking for creative reuse of items, for example, by offering repair, revitalisation services and promoting meetings to share tips on how to reuse items creatively. Companies can also improve communication campaigns by focussing on the product itself, rather than price, which seems to be more effective in the context of collaborative fashion consumption.

The study is amongst the first to analyse the influence of consumers' personality traits towards collaborative fashion consumption and provide the scope with findings on the interrelationship between personality traits and consumer rationality, which can broaden the understanding about the potential rebound effects in this context.

This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

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.

Based on ethnographic fieldwork carried out among market sellers in Equatorial Guinea’s capital Malabo at the height of its oil-boom in 2010–2012, this paper explores how prices were negotiated and set. It describes how the marketplace constitutes an important institution in Guinean society, not only as a site for provisioning, but also as a space for fostering relationships, engaging in politics and seeking social justice. The case of Equatorial Guinea helps us to re-think the notion of the just price as it is established through contingent and negotiated relations between traders, their customers and powerful political actors, rather than being the outcome of supply and demand or the result of struggles over the production and reproduction of labour. The emphasis on the political dimension of the just price speaks to key debates in the moral economy literature.

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.