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
2024
Authors
Reza, S; Ferreira, MC; Machado, JJM; Tavares, JMRS;
Publication
ANNALS OF MATHEMATICS AND ARTIFICIAL INTELLIGENCE
Abstract
Road network studies attracted unprecedented and overwhelming interest in recent years due to the clear relationship between human existence and city evolution. Current studies cover many aspects of a road network, for example, road feature extraction from video/image data, road map generalisation, traffic simulation, optimisation of optimal route finding problems, and traffic state prediction. However, analysing road networks as a complex graph is a field to explore. This study presents comparative studies on the Porto, in Portugal, road network sections, mainly of Matosinhos, Paranhos, and Maia municipalities, regarding degree distributions, clustering coefficients, centrality measures, connected components, k-nearest neighbours, and shortest paths. Further insights into the networks took into account the community structures, page rank, and small-world analysis. The results show that the information exchange efficiency of Matosinhos is 0.8, which is 10 and 12.8% more significant than that of the Maia and Paranhos networks, respectively. Other findings stated are: (1) the studied road networks are very accessible and densely linked; (2) they are small-world in nature, with an average length of the shortest pathways between any two roads of 29.17 units, which as found in the scenario of the Maia road network; and (3) the most critical intersections of the studied network are 'Avenida da Boavista, 4100-119 Porto (latitude: 41.157944, longitude: - 8.629105)', and 'Autoestrada do Norte, Porto (latitude: 41.1687869, longitude: - 8.6400656)', based on the analysis of centrality measures.
2024
Authors
Ferreira, J; Ferreira, M; Fernandes, CS; Castro, J; Campos, MJ;
Publication
BMJ SUPPORTIVE & PALLIATIVE CARE
Abstract
Background Engaging in advance care planning can be emotionally challenging, but gamification and technology are suggested as a potential solution.Objective Present the development stages of a mobile app prototype to improve quality of life for patients in palliative care.Design The study started with a comprehensive literature review to establish a foundation. Subsequently, interviews were conducted to validate the proposed features of the mobile application. Following the development phase, usability tests were conducted to evaluate the overall usability of the mobile application. Furthermore, an oral questionnaire was administered to understand user satisfaction about the implemented features.Results A three-phase testing approach was employed based on the chosen user-centred design methodology to obtain the results. Three iterations were conducted, with improvements being made based on feedback and tested in subsequent phases. Despite the added complexity arising from the health status of patients in palliative care, the usability tests and implemented features received positive feedback from both patients and healthcare providers.Conclusion The research findings have demonstrated the potential of digitisation in enhancing the quality of life for patients in palliative care. This was achieved through the implementation of patient-centred design, personalised care, the inclusion of social chatrooms and facilitating end-of-life discussions.
2024
Authors
Gharahbagh, AA; Hajihashemi, V; Ferreira, MC; Machado, JJM; Tavares, JMRS;
Publication
MULTIMEDIA TOOLS AND APPLICATIONS
Abstract
Since digital media has become increasingly popular, video processing has expanded in recent years. Video processing systems require high levels of processing, which is one of the challenges in this field. Various approaches, such as hardware upgrades, algorithmic optimizations, and removing unnecessary information, have been suggested to solve this problem. This study proposes a video saliency map based method that identifies the critical parts of the video and improves the system's overall performance. Using an image registration algorithm, the proposed method first removes the camera's motion. Subsequently, each video frame's color, edge, and gradient information are used to obtain a spatial saliency map. Combining spatial saliency with motion information derived from optical flow and color-based segmentation can produce a saliency map containing both motion and spatial data. A nonlinear function is suggested to properly combine the temporal and spatial saliency maps, which was optimized using a multi-objective genetic algorithm. The proposed saliency map method was added as a preprocessing step in several Human Action Recognition (HAR) systems based on deep learning, and its performance was evaluated. Furthermore, the proposed method was compared with similar methods based on saliency maps, and the superiority of the proposed method was confirmed. The results show that the proposed method can improve HAR efficiency by up to 6.5% relative to HAR methods with no preprocessing step and 3.9% compared to the HAR method containing a temporal saliency map.
2024
Authors
Veloso, M; Ferreira, MC; Tavares, JMRS;
Publication
INFORMATION SYSTEMS AND TECHNOLOGIES, VOL 4, WORLDCIST 2023
Abstract
In the health sector, the implementation of qualitative data research is very important to improve overall services. However, the use of these methods remains relatively unexplored when compared to quantitative analyses. This article describes the qualitative data analysis process that is based on the description, analysis and interpretation of data. It also describes a practical case study and the use of NVivo software to assist in the development of a theory-based qualitative analysis process. This article intends to be a step forward in the use of qualitatively based methodologies in future research in the health sector.
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