Abstract
Setting labor standards is an important topic to operational and strategic planning which requires the time studies establishment. This paper applies the statistical method for the definition of a sample size in order to define a reliable cycle time for a real industrial process. For the case study it is considered a welding process performed by a single operator that does the load and unload of components in 4 different welding machines. In order to perform the time studies, it is necessary to collect continuously data in the production line by measuring the time taken for the operator to perform the task. In order to facilitate the measurements, the task is divided into small elements with visible start and end points, called Measurement Points, in which the measurement process is applied. Afterwards, the statistical method enables to determine the sample size of observations to calculate the reliable cycle time. For the welding process presented, it is stated that the sample size defined through the statistical method is 20. Thus, these time observations of the task are continuously collected in order to obtain a reliable cycle time for this welding process. This time study can be implemented in similar way in other industrial processes.

Abstract
The Machine Learning approach is used in several application domains, and its exploitation in predicting accidents in occupational safety is relatively recent. The present study aims to apply different Machine Learning algorithms for classifying the occurrence or non-occurrence of accidents at work in the retail sector. The approach consists of obtaining an impact score for each store and work unit, considering two databases of a retail company, the preventive safety actions, and the action plans. Subsequently, each score is associated with the occurrence or non-occurrence of accidents during January and May 2023. Of the five classification algorithms applied, the Support Vector Machine was the one that obtained the best accuracy and precision values for the preventive safety actions. As for the set of actions plan, the Logistic Regression reached the best results in all calculated metrics. With this study, estimating the impact score of the study variables makes it possible to identify the occurrence of accidents at work in the retail sector with high precision and accuracy.

Abstract
Weather change plays an important role in work-related accidents, it impairs people's cognitive abilities, increasing the risk of injuries and accidents. Furthermore, weather conditions can cause an increase or decrease in daily sales in the retail sector by influencing individual behaviors. The increase in transactions, in turn, leads employees to fatigue and overload, which can also increase the risk of injuries and accidents. This work aims to conduct a case study in a company in the retail sector to verify whether the transactions records in stores and the weather conditions of each district in mainland Portugal impact the occurrence of work accidents, as well as to perform predictive analysis of the occurrence or non-occurrence of work accidents in each district using these data and comparing different machine learning techniques. The correlation analysis of the occurrence or non-occurrence of work accidents with weather conditions and some transactions pointed out the nonexistence of correlation between the data. Evaluating the precision and the confusion matrix of the predictive models, the study indicates a predisposition of the models to predict the non-occurrence of work accidents to the detriment of the ability to predict the occurrence of work accidents.

Abstract
Retail transactions represent sales of consumer goods, or final goods, by consumer companies. This sector faces security challenges due to the hustle and bustle of sales, affecting employees' workload. In this context, it is essential to estimate the number of customers who will appear in the store daily so that companies can dynamically adjust employee schedules, aligning workforce capacity with expected demand. This can be achieved by forecasting transactions using past observations and forecasting algorithms. This study aims to compare the ARIMA time series algorithm with several Machine Learning algorithms to predict the number of daily transactions in different store patterns, considering data variability. The study identifies four typical store patterns based on these criteria using daily transaction data between 2019 and 2023 from all retail stores of the leading company in Portugal. Due to data variability and the results obtained, the algorithm that presents the most minor errors in predicting daily transactions is selected for each store. This study's ultimate goal is to fill the gap in forecasting daily customer transactions and present a suitable forecasting model to mitigate risks associated with transactions in retail stores.

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.

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.