2025
Authors
Gruetzmacher, SB; Vaz, CB; Ferreira, AP;
Publication
TRANSPORTATION RESEARCH INTERDISCIPLINARY PERSPECTIVES
Abstract
The energy policy of the European Union stresses the need for sustainable energy consumption, improvements in energy efficiency and lower fossil fuel dependence in a decoupling strategy from unstable democracies. Transportation still represents a sector largely dependent on fossil fuels, which come with several negative impacts. Measuring and assessing the sustainability of the transport sector becomes necessary. This study aims to assess the sustainability performance of the transport sector across 28 European countries over a four-year period, aligned with the policy agenda outlined in strategic documents. The methodological approach involves applying Benefit-of-the-Doubt (BoD) models, comparing aversion that uses transformation methods for anti- isotonic sub-indicators with a variant that directly incorporates these sub-indicators as reverse indicators. In general, the European countries have improved the sustainability performance of their transport sector during the time span analyzed according to the results of both models. For the inefficient units, two improvement strategies are presented based on the profiles identified on the benchmarks from both models, which can be alternative stages to achieve the robust best practices of the benchmarks.
2024
Authors
Martins, A; Alves, J; Vaz, C;
Publication
EUROPEAN JOURNAL OF TOURISM HOSPITALITY AND RECREATION
Abstract
The main objective of this study is to detect signs of under-invoicing by applying Benford's law to the Portuguese restaurant sector during the COVID-19 pandemic, in the context of government support policies. Between 2020 and 2021, the State adopted several measures to provide additional support to companies that have seen a significant decrease in their activity, namely, a reduction of at least 25% in turnover. A literature review was carried out focusing on the impact of the COVID-19 pandemic on the companies under analysis, the support measures adopted by the State and, finally, a survey of the theoretical component relating to the application of Benford's law in accounting. The data were collected from the Iberian Balance Sheet Analysis System database for 2019, 2020, and 2021. After analysing the data, significant deviations are observed in several digits, practically for all the compliance tests, both in the analysis of the first digit test and in the analysis of the first two digits test. The results therefore show signs of under-invoicing in 2020 by the analysed companies, which suffered, on average, a 79% reduction in turnover.
2024
Authors
Galvão, A; Vaz, C; Pinheiro, M; Pais, C;
Publication
ARIS2 - Advanced Research on Information Systems Security
Abstract
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