Applied Social Sciences

• Algorithmic ethics and economic regulation: how do antitrust authorities address the risks of AI?

  Mayla Cristina Costa Maroni Saraiva, Fátima de Souza Freire

  Submitted 03/27/2026 - Posted 03/30/2026

  • artificial intelligence
  • economic regulation
  • algorithmic ethics
  • explainability
  • public integrity

  • PDF (Portuguese)
• Public policies for fostering the entrepreneurship industry: unlocking the black box of collaborative governance mechanisms in ecosystems

  Gisele Hidalgo, Kadigia Faccin

  Submitted 03/27/2026 - Posted 03/30/2026

  • entrepreneurship industry
  • collaborative governance
  • public policies

  • PDF (Portuguese)
• Luhmann and Butler: observing gender construction in organizations

  Hellen Miranda Brancalhão, Josep Pont Vidal

  Submitted 03/27/2026 - Posted 03/30/2026

  • organizations
  • self-referential systems
  • gender
  • performativity

  • PDF (Portuguese)
• The Napoleonic footprint: how administrative tradition influenced collaborative climate adaptation in Cartagena, Colombia

  Gustavo Enrique Valdivieso-Cervera

  Submitted 03/27/2026 - Posted 03/30/2026

  • administrative traditions
  • collaborative governance
  • Colombia
  • metagovernance
  • climate change

  • PDF
• Public policy instruments, institutional innovation, and agricultural adaptation to climate change in Brazil

  Mathews Vichr Lopes, Eduardo de Lima Caldas

  Submitted 03/26/2026 - Posted 03/26/2026

  • procedural instruments
  • adaptation of agriculture to climate change
  • public policies
  • climate governance
  • institutional innovation

  • PDF (Portuguese)
• Political budget cycles, irregularities, and adverse opinions on municipal accounts in the state of Rio de Janeiro

  Bianca Banhos, Marcelo Alvaro da Silva Macedo, Carla Macedo Velloso dos Santos

  Submitted 03/25/2026 - Posted 03/26/2026

  • political budget cycles
  • irregularity
  • adverse opinion

  • PDF (Portuguese)
• The diffusion of climate legislation in Latin America: regional trends, national particularities

  Israel Solorio, Cecilia Ibarra, Jorge Guzmán, Beatriz Pogorelow

  Submitted 03/25/2026 - Posted 03/25/2026

  • climate acts
  • framework laws
  • climate policy
  • Latin America
  • policy diffusion

  • PDF (Spanish)
• Transforming global commitments into local actions: governance challenges in implementing the climate agenda

  Ariane Roder Figueira, Eduardo Russo, Gustavo Gomes Rocha

  Submitted 03/19/2026 - Posted 03/23/2026

  • Brazilian foreign policy
  • investment promotion agencies
  • climate change
  • multilevel diplomatic governance
  • public policy implementation

  • PDF (Portuguese)
• Evaluation of the Special Tax Recovery Program of the Federal Revenue of Brazil

  Ana Lúcia Romão, João Antônio Koerich de Liz, Pedro Borrego

  Submitted 03/19/2026 - Posted 03/23/2026

  • evaluation of public policies
  • Special Tax Recovery Program
  • tax installment program
  • Brazil's Federal Revenue

  • PDF (Portuguese)
• Tax Reform and Equivalent VAT: Implications for Public Pricing

  Rafael Jardim Cavalcante, André Pachioni Baeta, Wilson Flexeiras de Oliveira Evaristo, Maria Luisa Curvello Duran, Igo Guarino de Moura Sá, Sandra Patricia Echeverria Fernandez, Alesi Teixeira Mendes

  Submitted 03/16/2026 - Posted 03/23/2026

  Versions: 2

  • Tax reform
  • fiscal federalism
  • cost engineering
  • benefit and indirect costs
  • value added tax

  • PDF (Portuguese)
• Mandatory legislative budget amendments: institutional change and challenges

  Luna Viana, Alketa Peci

  Submitted 03/20/2026 - Posted 03/23/2026

  • mandatory legislative amendments
  • institutional change
  • public budget
  • public investment

  • PDF (Portuguese)
• Between rhetoric and reality: innovation in the strategic planning of SMEs in the interior of São Paulo

  Maria Alice Campagnoli Otre, Ana Lívia Cazane, Ana Paula Silva Ducatti

  Submitted 03/14/2026 - Posted 03/20/2026

  • Strategic Planning
  • Innovation
  • SMEs
  • Discourse-Practice Coherence

  • PDF (Portuguese)
• Political connections and audit committee characteristics on audit quality

  Alice Carolina Ames, Paulo Roberto da Cunha, Maria Teresa Bianchi

  Submitted 03/19/2026 - Posted 03/19/2026

  • political connections
  • audit committee
  • audit quality

  • PDF (Portuguese)
• Identities and identifications in the memories of Brazilian collectors

  Gabriel Farias Alves Correia, João Henrique Machado Delgado, Alexandre de Pádua Carrieri, Gustavo dos Santos Miranda de Avelar

  Submitted 03/19/2026 - Posted 03/19/2026

  • identities
  • identifications
  • collecting
  • stories
  • memories

  • PDF
• El uso de la Inteligencia Artificial para mejorar el aprendizaje en la educación universitaria: una revisión sistemática

  Christian Joel López Farias, Vanessa Renée Roque Ruiz, Anyi Solange Gonzales Preciado, Roland Alexander Flores Veintimilla

  Submitted 02/21/2026 - Posted 03/16/2026

  • university education
  • artificial intelligence
  • educational strategies
  • learning

  • PDF (Spanish)
• Empirical calibration of contract commitments in financial qualification requirements: evidence from a Brazilian high court

  Moreno Souto Santiago

  Submitted 02/19/2026 - Posted 03/16/2026

  • Financial Qualification
  • Contractual Commitments
  • Gross Revenue
  • Public Procurement
  • Risk Management

  • PDF (Portuguese)
• Appearance and Reality in the Age of Automated Imagogenesis

  Julian Alberto Gonzalez Mina

  Submitted 01/27/2026 - Posted 03/13/2026

  • imagogenesis
  • iconomorphosis
  • social practices of seeing
  • social trust
  • social rationality
  • visual epistemology
  • generative AI
  • Deepfake
  • LHC
  • journalism

  • PDF (Spanish)
• A decision support system for hedge transactions in electrical energy commercialization

  Naielly Lopes Marques, Leonardo Lima Gomes, Jonas Caldara Pelajo, Luiz Eduardo Teixeira Brandão

  Submitted 03/11/2026 - Posted 03/12/2026

  • energy commercialization
  • hedge
  • preference function
  • risk aversion

  • PDF
• Market value and tax litigation in Brazilian companies

  Hélder Santos, Raquel Sarquis

  Submitted 03/11/2026 - Posted 03/12/2026

  • tax litigation
  • contingent liability
  • provision
  • market value
  • determinants

  • PDF (Portuguese)
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