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The emergence of the COVID-19 pandemic changed the way in which education was delivered in early 2020, and the impacts of these changes continue to be questionable. The aims of this study were to evaluate: (1) the results obtained by students of the Dentistry course in the progress test carried out both before and after the pandemic, (2) the results obtained by a specific group of students who took the test in 2019–2022, and compare their results and (3) subjects that showed a reduction in the percentage of correct answers when the two tests were compared.

The progress test consisting of 100 multiple choice questions was applied before and after the pandemic to all students in the Dentistry course. The analyses were performed using the IBM SPSS for Statistics v.26 software program. The level of significance of 5% was adopted (<0.05).

The test was applied to 320 students in 2019 and to 272 in 2022, of whom the sample of this study was composed. The mean score values in 2019 (M = 49.10; SD = 12.03) were significantly (p = 0.026) higher than those in the year 2022 (M = 46.97; SD = 12.15), with the disciplines in the area of specific knowledge showing a greater drop in the percentage of correct answers by students. This study showed that the emergency remote education had a negative effect on the academic performance of students, based on the progress testing as an evaluation method.

Many studies that assessed the impacts of the pandemic on teaching were focused on the opinions of students. However, the great advantage of our study was the use of a theoretical assessment tool to verify student performance. The post-pandemic landscape beckons for comprehensive inquiries into these domains. This type of research would be valuable for gathering evidence relative to the performance of students after the emergency remote education.

This article is a shortened version of a Master’s dissertation for the Liverpool University Centre for Archive Studies. It deals with issues of appraisal. Such issues involve fundamental concepts on what records are, why they are kept, and their life cycle. The answers to these questions were sought and found in the history of archives, and in the specialist literature. The theory and the methodology adopted were then applied to a case study of a recently established organisation in Lisbon, which has, at the core of its business, information in electronic format.

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.

The purpose of this paper is to investigate whether isolated illiteracy generates a barrier to knowledge about the Brazilian Federal Government’s Single Registry for social programs.

Based on information contained in the Brazilian National Household Sample Survey (Pesquisa Nacional por Amostra de Domicilios – PNAD) 2014, the propensity score matching method was combined with the algorithm proposed by Imbens (2015). The analyzed sample consists of two groups of illiterate individuals: isolated illiterates (IILs) (treatment group), which consists of only illiterate individuals who live with other illiterates; and proximate illiterates (PILs) (control group), which consists of illiterates who live with someone who is literate in the household.

Evidence indicates that IIL individuals are, on average, less likely to know about the single registry than PIL people.

The main limitation relates to the database since the only information available in the PNAD on the access to the single registry is for the year 2014.

The evidence found in the study reinforces the need to invest in the fight against illiteracy in Brazil.

Results show that a portion of the possible beneficiaries of social programs are still “invisible” to the government’s social protection networks, and this highlights the existence of possible errors of exclusion.

The paper compares two groups of illiterate people, a group that lives in an isolated illiteracy situation and the other that does not. It also assesses the effect of literacy externalities on the access to the Brazilian Single Registry.

This research aimed to analyze how information on public policies to mitigate the judicialization of the SUS (Brazilian Unified Health System) have been disseminated via digital media to citizens and stakeholders.

Under a qualitative and inductive paradigm, the research was based on the search for news on the Google pages. Data were grouped into higher categories to formalize theoretical generalizations.

Data analysis showed that there are news classified into 11 codes, forming three news groups broadcast as an effort by the programs to legitimize themselves with society: Perceived Quality, Publicity Produced and Results Achieved.

The relationship between the effectiveness of public policies and their dissemination in digital media has implications for the result/legitimacy relationship, not excluding that public marketing can make a program legitimate without having results that confirm its effectiveness.

The work provides a means of understanding the dissemination of public policies, in particular, verifying whether these are being provided in order to establish responsible and transparent communication with the citizen or to legitimize public policies without effective results.

The proposed conceptual model is based on four quadrants and represents the relationship between the results achieved by public policies and legitimacy, considering a phenomenon resulting from public marketing. The association between the intensity of these constructs constitutes four themes: fake public marketing, inefficient public policy, deficient public marketing and full public policy.

We are experiencing a period of adaptation of our agri-food systems to the context of climate change, thus witnessing the incorporation of several more ecological and socially inclusive practices. In this sense, this chapter seeks to understand the role of civil society in promoting sustainable food systems based on Brazilian experiences over the last three decades. First, the role of civil society in the construction of new agroecological markets is discussed, bringing the experience of the consumer cooperative COOLMEIA, which started the construction of the first agroecological fair in Brazil, the Ecological Farmers Fair in Porto Alegre. Then the civil society activism engaged on establishment of the Human Right to Healthy and Adequate Food is discussed, highlighting the importance of social movements and civil society organisations in the construction of a democratic political system. At last, the trajectory of the civil society as actors participating in the formal instance of State governance through their performance in the National Council for Food Security and Nutrition – CONSEA, presenting the historical context, achievements and struggles. Finally, the chapter concludes with a section reviewing lessons learned and possible challenges for civil society participation in the debate on agri-food systems in the future.

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

An exploratory case study was carried out with a unique and relevant case: the only Brazilian company implementing circularity practices defined through a sectoral commitment, the 2020 Circular Fashion System Commitment.

From an analysis of the literature, a theoretical scheme composed of internal and external drivers is proposed. In the case studied, there is a prevalence of internal drivers that led the company to implement the CE. Most of the internal drivers described by the literature were identified in this research, except for two: profitability and available technology. Regarding the external drivers, of the 12 listed, only laws and regulations were identified. Thus, the results suggest that internal drivers are more numerous and may be more prominent than external ones for CE adoption in the born-sustainable business.

Due to its exploratory design and unique case study, the research does not allow generalizations, suggesting replication with a larger number of companies and carrying out quantitative research with born-sustainable companies and incumbent companies, for comparison. Considering that there is a difference between companies that decide for sustainable practices and companies that were already born sustainable, it can be questioned if the drivers for implementing CE for both companies are also different.

This study proposes a theoretical scheme that indicates the main internal and external drivers for companies' CE implementation. Developed from a literature review and applied in an empirical case, this scheme is comprehensive and can be adopted to analyze companies of different sizes and industries. Hence, this paper generates new perspectives for CE literature.

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.