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From historical cost to AI's financial bubble: when accounting faces speculation

The balance sheets tell the story of yesterday, but the markets speculate on tomorrow's. While accounting continues to freeze assets at the price paid sometimes several decades ago, investors ignite around artificial intelligence, valuing start-ups to tens of billions before they even prove their profitability. Between caution...

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Brazil and the myth of racial democracy: a study of systemic racism

Brazil is often presented as a mixed society, a model of multicultural harmony. The supposed fusion of European, African and indigenous heritages would have given rise to a "racial democracy" where differences in colour would hardly weigh in individual trajectories. This national narrative, popularized by intellectual Gilberto Freyre in the 20th century, has long allowed the ...

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Rastafarism and Reggae: a universal culture of resistance and hope

Rastafarism and reggae music are not mere artistic or spiritual expressions from Jamaica. They embody one of the most powerful cultural responses of oppressed peoples to injustice, racism and exclusion. This movement, born in the underprivileged neighbourhoods of Kingston in the 1930s, has transformed a local experience of suffering ...

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