Escola Superior de Tecnologia e Gestão
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Browsing Escola Superior de Tecnologia e Gestão by Sustainable Development Goals (SDG) "08:Trabalho Digno e Crescimento Económico"
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- Application of Benford’s law to detect signs of under-invoicing in companies in the restaurant sector during the COVID-19 pandemicPublication . Martins, Ana Catarina Rodrigues; Alves, Jorge; Vaz, Clara B.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.
- FSC Certification in the Sustainability Management Control Systems: A Case Study of Four Wood Trading CompaniesPublication . Leite, Joaquim; Ribeiro, Vânia; Carmo, CecíliaThere are many management indicators on sustainability, but it is important to better understand the practices and the underlying reasons for including the monitoring of forestry certificates in management control. The purpose of this paper is to examine how and why Forest Stewardship Council (FSC) certification is incorporated into sustainability management control systems (MCSs). FSC certification serves as a credible tool for companies to demonstrate their alignment with the Sustainable Development Goals (SDGs), enhancing stakeholder confidence. The literature review centers on the concepts of FSC certification and sustainability MCSs. A multiple case study methodology was employed, focusing on four companies in the wood and wood-based product sector, particularly those with forestry certifications like FSC. Data were collected from documents published online by the companies studied, followed by a content analysis typical of qualitative research. The results show that the companies studied integrate FSC certification into their MCSs through diverse practices (how?) driven by sustainability motivations (why?). These firms adopt and promote sustainable initiatives, embedding FSC principles into their systems for performance monitoring and assessment. The findings indicate that companies in this sector not only adopt sustainable practices but also prioritize sharing information about these efforts. Practically, it was observed that retail businesses dealing with wood and wood-based products incorporate seven out of the ten FSC principles into their management systems. This reflects a significant level of integration of FSC certification within the MCSs of the analyzed companies.
- O BSC, o SIPOC e o Visual Management como ferramentas de potenciar a melhoria organizacional: um estudo de caso aplicado ao setor dos transportesPublication . Cardim, Sofia; Borges, Mário; Vara, Natália; Queirós, CristinaA estrutura empresarial portuguesa é composta maioritariamente por micro, pequenas e médias empresas, que nem sempre dispõem dos recursos físicos, materiais e humanos para desenvolver os seus processos operacionais da forma mais sustentável. Estas empresas representam uma fonte de emprego para um grande número de trabalhadores. O presente trabalho tem como principais objetivos evidenciar a importância da utilização do instrumento Balanced Scorecard e do SIPOC, introduzidos através do Visual Management, como ferramentas de melhoria do processo de trabalho numa PME do setor dos transportes. A metodologia é do tipo estudo de caso, com uma observação participante. Como principais resultados da implementação destas ferramentas, verificou-se uma melhoria de diversos processos internos inerentes ao desenvolvimento da sua atividade, sistematizando e desenvolvendo ações diversas no âmbito da sua atividade operacional. Estas mudanças encontram-se relacionadas, em grande medida, com a informatização de alguns processos, nomeadamente respeitantes com o controlo da frota, cargas e viagens, que eram realizados de forma manual e que passaram a ser realizados de forma informatizada, que se fizeram sentir na melhoria do bem-estar dos trabalhadores, essencialmente, da gestão de topo.