Search results

The purpose of this paper is to present evidences on the spillover effects of a cash transfer addressed to poor elders in Brazil.

Using the Brazilian National Households Survey (PNAD) the authors assess the effects of an income transfer to the elders on household composition and the labor supply of elders and co-residing relatives, under a regression discontinuity design.

The authors do not find strong evidences of changes in the household composition due to the program. However the authors found reductions in the elders’ labor force participation, indicating that the program allow elders to retire. Moreover, the transfer yields a decrease in the labor force participation of co-residents, depending on their age. The authors also observe decreases in child labor.

Along with the cash comes context-dependent effects, showing there are many latent aspects of these transfers yet to be uncovered.

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.

Universities, as providers of knowledge and technology, have a key role in society based on knowledge. The purpose of this paper is to identify and describe the technological innovation centers (TICs) of the federal universities of Minas Gerais, Brazil, verifying if federal institutions of higher education in the state are meeting the attributions outlined in the Innovation Act.

In order to achieve the proposed objective, each one of the public and federal universities in the state of Minas Gerais, Brazil, was outlined as analysis units. The data sources used for this study are intrinsically secondary and were collected from the websites and TICs of each university.

As a result, it was found that all universities have TICs, and are inserted into the State Intellectual Property Network. Those aspects show that the universities have been searching for structure themselves by the new entrepreneurial mission of today’s educational institutions.

As noted in the literature, more research is needed to examine the efficiency and professionalism of TICs in the entrepreneurial activity of universities because the institutionalization of TICs is still recent and many TICs are currently in an improvement phase of their activities.

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.

Tourism in Coimbra today is influenced by the fact that the Univer(s)city was distinguished as a World Heritage Site in 2013. The number of visits has grown very significantly in recent years, but the diversification of the tourist offer is still weak and unable to take advantage of existing resources. This paper aims to present genealogy tourism as an alternative urban cultural tourism in Coimbra.

Methodology involved mapping the Jewish culture elements in the city of Coimbra, and a route was outlined and proposed.

Genealogy tourism resources are identified in the historic centre of the city. These alternative spaces need urban rehabilitation and (re)functionalisation, which allowed the authors to rethink tourism in Coimbra. They are the motivation to visit for all urban cultural tourists, especially Israelis/Jews, and provide contact with places where the experiences of ancestors combine with the history and memory of places, with recent discoveries and the elements of Jewish culture in the city.

It is concluded that the quantity, diversity, authenticity and singularity of the heritage resources that bear witness to the Jewish presence in Coimbra are sufficient assets to create a route, to enrich the tourist experience in the city and to include the destination in the Sephardic routes.

Population worldwide has experienced several challenges related to sustainable development, such as scarcity of natural resource, unsustainable consumption, poverty, injustice, violence, social inequality and natural disaster (including floods, tsunami and landslide). These issues interfere in sustainable development and target to achieve societal balance, structuring without compromising economic and environmental resources of future generations. The higher educational institutions are included in this context because they play a role in professional training and in education to promote sustainable practices. The higher educational institutions can assume a prominent position in the 2030 Agenda implementation for sustainable development of the United Nations, especially in the Goals 4 and 10, quality education and reduced inequalities, respectively. The purpose of this research study aims to develop a literature review and analyze the higher educational and sustainable themes, involving the Brazilian scenario.

This research study develops a literature review based on researches that involve higher educational and sustainable themes in the Brazilian scenario. Inclusion criteria are papers in English, with the search equations in their titles, and peer-reviewed papers. Paper publication year was not an exclusion criterion. This research aimed to understand opportunity and challenge processes in the Brazilian higher educational institutions and their actions, so that the Sustainable Development Goals are completely achieved and the 2030 Agenda for sustainable development is fulfilled. For this, a research central question was established: What are the opportunities and the challenges to achieve the 2030 Agenda for sustainable development in the Brazilian higher education?

A total of 636 papers were recovered. The “Higher Education AND Opportunities,” “Higher Education AND Challenge,” “Higher Education AND Challenges,” “Higher Education AND Opportunity,” “Brazilian AND Higher Education” and “Brazil AND Higher Education” search equations found, respectively, 165, 146, 131, 74, 62 and 25 papers, involving 94.8% of the total number of the papers found. The papers recovered enabled the vision of five clusters: policy; inclusion; culture; relationship; and environment, society and economy. The paper analyses found that innovation process, sustainable practical implementation and holistic look, involving professors and students, can allow the 2030 Agenda achievement.

The authors of this research study presented a framework based on the literature analyzed through five clusters: policy; inclusion; culture; relationship; and environment, society and economy, considered from opportunity and challenge perspectives. The authors introduced and discussed the Brazilian higher educations and their opportunities and challenges. The Brazilian panorama was linked with the 2030 Agenda for sustainable development, in specific, with the Goals 4 and 10. Implications of this research study are related to the higher educational opportunities and challenges in policy, inclusive, cultural, sustainable and relationship contexts, involving governmental and nongovernmental sectors, professors and students for the Brazilian educational improvement.

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal.

This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place.

The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.

This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.

On November 4, 2015, the Fundão Dam in the Brazilian state of Minas Gerais suffered a catastrophic failure and released 60 million cubic meters of toxic, iron-laden mud into the Rio Doce – a major river system that serves 3.6 million people in the Southeast. Owned by Samarco, a joint venture between Brazil’s Companhia do Vale do Rio Doce (CRVD) and Australia’s BHP Billiton Industries, the Fundão Dam was one of the largest mining-oriented water reservoirs in the country. This disaster was identified by IBAMA, the country’s environmental protection agency, as the worst environmental event in Brazil’s industrial history. The disaster’s ramifications continue to unfold, affecting people, wildlife, and ecosystems along the river’s 530-kilometer route through Minas Gerais and Espírito Santo to the Atlantic Ocean. This paper contextualizes the Samarco disaster and its socioecological consequences in a political ecology framework. Specifically, this theoretical research is poised within a politics of scale paradigm. Theory is used to explain the long-standing contradictions between capital and nature through an examination of the Samarco disaster. Specifically, scalar theory explains how capital–nature contradictions facilitated the disaster and Brazil’s on-going struggle to respond to environmental justice at local scales.

The city of Fortaleza, capital of the state of Ceará in the north-east of Brazil, presents a paradox as a present-day tourist destination, while also marked by features and processes characteristic of cities in the Global South, such as high levels of social inequality with fragmented urban margins and vulnerabilities. This research problematizes the idea of “historical ruins” proposed by Walter Benjamin as a viable way to understand how the organization process of today's city margins can be “denaturalized” by the past. The objective of this research is to assess how the urban margins of the city were organized as a history of resistance.

In theoretical terms, this research links critical urban studies with critical approaches to organizational history (COH) based on Walter Benjamin's philosophical concepts of “ruins” and “progress”. The historical and archival methodology, consisting of 193 documents, suggests the existence of a philosophical–historical nexus that helps explain the spatial fragmentation of the city, and especially the urban margins in the western region of Fortaleza.

The Benjaminian notion of “historical ruins” has been exemplified by the Brazilian government practices confining migrants fleeing drought in internment camps on the margins of the city of Fortaleza in three waves beginning in 1877, 1915 and 1932 respectively. The effects of such confinement policies put into practice in the name of “progress” influenced the organization of large urban spaces on the city's margins, whereas on the other hand, the analyses advanced in this research reflect on alternatives to re-frame the history of the organization of the margins of Fortaleza through a set of practices of resistance.

Based on the concept of “denaturalization”, and through re-activation of the memory of a circumstantial past, the gaze of the “ruins”, as represented by the belief in “progress” addressed in official reports of government confinement policies, spaces of resistance have emerged where new possibilities for the future of the city can be imagined.

The purpose of this paper is to analyze how, in three different contexts, the National Council for Advertising Self-Regulation narratively uses its past to build an official history concerning its origins that legitimates advertising self-control as a hegemonic narrative.

By using the historical research and the “uses of the past” approach, this study identifies, analyzes and confronts three organizational histories of Conar’s origins (both its official and unofficial versions) in the context of the creation of the Brazilian system of advertising self-regulation.

After a thematic analysis of the documentary sources, the narratives on the National Council for Advertising Self-Regulation’s origins and the self-control process were grouped into three versions: the narrative under the military regime: 1976/1980; the narrative during the process of re-democratization of the country: 1981/1991 and the contemporary narrative: from 2005 onwards. These narratives were confronted and, in consequence, provided, each of them, a different interpretation of the context surrounding the creation and justification for advertising self-control.

The study shows how a consumer defense organization re-historicized its past strategically to gain legitimacy in three different ways through time. It also reveals that organizations strategically use their past to build an intended vision of the future, thus having more agency than the hegemonic literature in management studies usually guarantees. Finally, it exposes the malleability of past narratives through which organizations play a critical role in the ongoing struggle for competing uses of the past. Therefore, the study identifies different organizational stories through time that allow researchers to reflect on several strategic uses of the past by organizations.