Applied Social Sciences

• 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)
• 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)
• Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information

  Julio Henrique Machado, Fernando Galdi

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

  • intangible assets
  • book-to-market
  • Fama and French
  • value investing
  • SG&A

  • PDF
• Accounting for artisanal fishing as a situated, oral, and ancestral practice

  Juliette de Castro Tavares, Fernanda Filgueiras Sauerbronn, Girlane Miranda Avelar, Gyovanna Moura de Moura

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

  • situated accounting
  • traditional knowledge
  • artisanal fishing
  • oral history
  • decolonization of accounting

  • PDF
• Accounting information and the risk of noncompliance with contracts by companies contracted by the public sector

  Moreno Souto Santiago, Beatriz Fátima Morgan, Ludmila de Melo Souza

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

  • public innovation
  • insolvency prediction
  • public procurement
  • accounting information

  • PDF
• "Working like ants": Exploring veterinarians' views on laboratory animal care

  Ana Luiza Sarkis Vieira

  Submitted 03/09/2026 - Posted 03/10/2026

  • Animal welfare
  • Bioethical issues
  • laboratory animals
  • animal ethics

  • PDF
• Digital competencies of information, digital literacy and communication and collaboration: flipped classroom strategy in a first response humanitarian institution

  Débora Rojas Rodríguez

  Submitted 03/04/2026 - Posted 03/10/2026

  • Digital teaching competencies
  • flipped classroom
  • first aid
  • emerging paradigm
  • non-formal education
  • humanitarian assistance

  • PDF (Spanish)
• Head or Tails: The Structural Functionality of Neofascism and the Limits of Reconciliation in Dependent Capitalism

  Flávia Valente Guimarães

  Submitted 01/12/2026 - Posted 03/09/2026

  • Dependent Capitalism
  • Neofascism
  • Class Conciliation
  • Dependency Theory

  • PDF (Portuguese)
• The moderating effect of national culture on the relationship between debt maturity and conditional conservatism

  Oderson Panosso, Roberto Carlos Klann, Moacir Manoel Rodrigues Junior

  Submitted 03/09/2026 - Posted 03/09/2026

  • national culture
  • debt maturity
  • conditional conservatism

  • PDF (Portuguese)
• Where are we going to fish today? Factors that influence the decisions of crab fishermen (Ucides cordatus) for choosing their fishing grounds: contributions to the territorial management of Marine Protected Areas

  Daniesse Kasanoski, Emilie Coudel, Frédéric Mertens

  Submitted 03/04/2026 - Posted 03/09/2026

  • Territorial management
  • Marine Protected Areas
  • Spatial dynamics
  • Mangroves
  • Brazil
  • RESEX

  • PDF
• Lifelong education and education and learning of older adults: the active agingprogram at UFMG

  Paula Guimarães, Carolina Carvalho

  Submitted 02/16/2026 - Posted 03/06/2026

  • education and learning of older adults
  • lifelong education
  • active ageing
  • university extension

  • PDF (Portuguese)
• Social entrepreneurship and self-management in nom governmental social care: the case of FEJEM as a religiously oriented NGO

  Danilo Santos, Rosangela Bezerra Fonseca, Helder Ribeiro Freitas, Cristiane Moraes Marinho, Fabio Freire Oliveira

  Submitted 03/01/2026 - Posted 03/04/2026

  • Organizational Sustainability
  • Third Sector
  • Religious Organizations
  • Social Work
  • NGOs Efficiency

  • PDF (Portuguese)
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