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Publications

Publications by Maria Clara Vaz

2025

Assessing the sustainable performance of the transport sector in European countries using alternative Benefit-of-the-Doubt models

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

Application of Benford's law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemic

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

Ethical and legal aspects of cybersecurity in health

Authors
Galvão, A; Vaz, C; Pinheiro, M; Pais, C;

Publication
ARIS2 - Advanced Research on Information Systems Security

Abstract
Background: With the emergence of eHealth and mHealth, the use of mental health apps has increased significantly as an accessible and convenient approach as an adjunct to promoting well-being and mental health. There are several apps available that can assist with mental health monitoring and management, each with specific features to meet different needs. The intersection of mental health and cyber technology presents a number of critical legal and ethical issues. As mental health monitoring apps and devices become more integrated into clinical practice, cybersecurity takes on paramount importance. Objective: To address the ethical and legal aspects of health cybersecurity related to applications in mental health monitoring and management. Methods: We carried out a thematic synthesis of the best scientific evidence. Results: These tools have the potential to significantly improve access to and quality of care for users with mental health conditions, but they also raise substantial concerns about privacy and informed consent.  Cybersecurity in mental health is not only a matter of technology, but also of human rights. The protection of sensitive mental health information is critical, and legal and ethical measures to safeguard this information must be implemented in a robust and transparent manner. Conclusion: the use of information technologies and mobile devices is now part of the clinical reality and its future perspectives. It is important to mention that while these apps can be helpful for self-care and mental well-being management, they are not a substitute for the advice and support of a qualified mental health professional (psychologist or psychiatrist). As we move into the digital age, it is imperative that mental health monitoring and management apps are developed and used responsibly, ensuring the safety, dignity, and well-being of users.

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