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The COVID-19 pandemic caused job losses to rise dramatically. Herein, the purpose of the article is to identify which personal and job characteristics make individuals more vulnerable or more resilient to COVID-19 unemployment in Portugal and thus to help policymakers, organizations and individuals themselves, in creating mechanisms to avoid unemployment within this new context.

Using extensive personal and job-related data on the complete population of newly unemployed in Portugal over several months after the emergence of the COVID-19 pandemic, a logit model is estimated to identify the characteristics that make workers more resilient or more vulnerable to COVID-19 unemployment, in comparison with the pre-crisis period.

The COVID-19 crisis is shown to be disruptive by changing the unemployment structure, increasing socioeconomic inequalities and weakening traditional mechanisms of employment protection. Additionally, the authors identify a higher vulnerability of low-skilled individuals and of those in occupations with low working-from-home feasibility and/or from non-essential sectors (particularly tourism).

Policy indications are given aiming to protect the most vulnerable individuals, sectors and regions in Portugal, in this new and unprecedented context.

A seven-month period following the emergence of the pandemic is considered, which allows investigating both the immediate and the medium-term effects of the COVID-19 crisis on job losses. Additionally, by matching data from three different sources, an extensive set of multilevel variables is considered, some of them new in the literature.

The purpose of this paper is to verify if adult education can contribute to social mobility by analysing how the socioeconomic and professional background of the students affects dropout and graduation hazards in higher education.

An event history analysis approach, with competing risks and discrete time, implemented under a multinomial logit model, is used to investigate how an extensive set of covariates affects the risk of graduation, dropout and persistence of 834 adult student workers from a higher education institution in Portugal.

Adult education may indeed be effective in promoting social mobility, as academic achievement is higher for student workers that have low educated parents and low income levels. Also, the probability of achieving graduation seems to be higher for those seeking for higher transformation.

Adult education should be encouraged as it generates both efficiency and equity benefits. Some policy recommendations are suggested for the higher education system to adapt better to the particular characteristics of adult workers and provide conditions to improve the job–study–family conciliation, namely, by adjusting the schedule and composition of classes, appreciating the curriculum and providing orientation to candidates, and introducing shorter/simplified versions of the degrees.

A separate treatment is given to adult student workers, whose characteristics are very particular, enriching the literature on academic achievement that has been focussed on traditional students. Additionally, the studied data set merges five sources and provides extensive and original information on personal, degree and employment variables of the students.

The purpose of this paper is to propose a methodology to estimate the number of records that were omitted from a data set, and to assess its effectiveness.

The procedure to estimate the number of records that were omitted from a data set is based on Benford’s law. Empirical experiments are performed to illustrate the application of the procedure. In detail, two simulated Benford-conforming data sets are distorted and the procedure is then used to recover the original patterns of the data sets.

The effectiveness of the procedure seems to increase with the degree of conformity of the original data set with Benford’s law.

This work can be useful in auditing and economic crime detection, namely in identifying tax evasion.

This work is the first to propose Benford’s law as a tool to detect data evasion.

This paper aims to address the immediate effects of the COVID-19 crisis in the Portuguese tourism and hospitality industry by examining whether some specific characteristics make people more vulnerable or more immune to unemployment.

Using an extensive micro-level data set of personal and job-related attributes containing all unemployed individuals in the Portuguese tourism and hospitality industry, a logit model with 56,142 observations is estimated to assess how each characteristic contributed to the unemployment odds during the COVID-19 crisis (until the end-July 2020), relatively to the pre-COVID period.

The most vulnerable workers to COVID-19 unemployment seem to be older, less educated, less qualified, women and residents in regions with a higher concentration of people and tourism activity. Moreover, the COVID-19 crisis is generating a new type of unemployment by also affecting those who were never unemployed before, with more stable jobs and more motivated at work, while reducing voluntary disruptions.

Public effort should be made not only to increase workforce education but especially to reinforce job-specific skills. The COVID-19 crisis has broken traditional protective measures against unemployment and separated workers from their desired occupations, which justifies new and exceptional job preservation measures. Policy recommendations are given aiming at strengthening worker resilience and industry competitiveness in the most affected sub-sectors and regions.

This study extends the current understanding of worker vulnerability to economic downturns. Herein, this paper used a three-level approach (combining socio-demographic, work-related and regional factors), capturing the immediate effects of the COVID-19 crisis and focussing on the tourism and hospitality industry (the hardest-hit sector worldwide).

The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices.

This empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites.

The findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting.

These findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.

This study aims to study the impact of earnings quality on firms’ financial performance.

An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.

The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.

This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.

This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.

With aims to increase the aerodynamic efficiency of aerodynamic surfaces, study on flow control over these surfaces has gained importance. With the addition of flow control devices such as synthetic jets and vortex generators, the flow characteristics can be modified over the surface and, at the same time, enhance the performance of the body. One such flow control device is the tubercle. Inspired by the humpback whale’s flippers, these leading-edge serrations have improved the aerodynamic efficiency and the lift characteristics of airfoils and wings. This paper aims to discusses in detail the flow physics associated with tubercles and their effect on swept wings.

This study involves a series of experimental and numerical analyses that have been performed on four different wing configurations, with four different sweep angles corresponding to 0°, 10°, 20° and 30° at a low Reynolds number corresponding to Re_c=100,000.

Results indicate that the effect of tubercles diminishes with an increase in wing sweep. A significant performance enhancement was observed in the stall and post-stall regions. The addition of tubercles led to a smooth post-stall lift characteristic compared to the sudden loss in the lift with regular wings. Among the four different wings under observation, it was found that tubercles were most effective on the 0° configuration (no sweep), showing a 10.8% increment in maximum lift and a 38.5% increase in the average lift generated in the post-stall region. Tubercles were least effective on 30° configuration. Furthermore, with an increase in wing sweep, co-rotating vortices were distinctly observed rather than counter-rotating vortices.

While extensive numerical and experimental studies have been performed on straight wings with tubercles, studies on the tubercle effect on swept wings at low Reynolds number are minimal and mainly experimental in nature. This study uses numerical methods to explore the complex flow physics associated with tubercles and their implementation on swept wings. This study can be used as an introductory study to implement passive flow control devices in the low Reynolds number regime.

This study aims to investigate the effectiveness of two types of winglets, multi-tip and raked, on the performance of sinusoidal and simple leading-edge wings and compares it by a numerical method.

The wing configuration in this study is rectangular and uses NACA0020 section, and all simulations are performed by a numerical method based on finite volume and base pressure algorithm in Reynolds 2 × [10]^5. In the mentioned numerical method, the flow is considered turbulent, and the k-ω-SST model is used. To calculate the stresses on the wing surface, the mesh is extended to below the viscous layer, and a second-order upstream accuracy is used to calculate the convection flux.

The use of raked and multi-tip winglets for the sinusoidal edge of the wing improved aerodynamic performance by 5.12 and 2.28%, respectively, and the greatest effect of these two winglets was on increasing the lifting force and reducing the inductive drag, respectively. Also, by examining the distribution of induced vortices around the configurations, it was found that the curvature of the sinusoidal wing tip at the angles of attack before stall reduced the strength of the induced vortices and, the use of winglet during and after stall, caused increased aerodynamic performance of the sinusoidal wing.

The whale is an international species of aquatic animal found in most of the world’s oceans. It has large fin aspect ratios that have a series of bulges at the edge of the attack, which improves the aerodynamic performance near and after stall. Today, one of the fields of research is the use of this idea in the wings of micro air vehicle.

Winglet reduces induced drag in simple wings. So far, the effect of winglets on wings with sinusoidal attack edges has not been investigated.

Despite the continuous development of Building Information Modeling (BIM) standards, not all of its dimensions are supported to the same extent. This is the case of Building Automation Systems (BAS) in which the features that are limited mostly to physical setup of devices are supported. These are largely insufficient to support modeling automation scenarios. The purpose of this article is to clarify the gap in the state of the art and define the need for further developments.

This article explores the existing gap in the literature and discusses the hypothesis of extending BIM to a wider support of BA concepts. Based on an assessment of scientific and technical literature, this study elicits the information requirements of BA and performs a gap analysis with current BIM standards, such as Industry Foundation Classes (IFC).

Our findings lead us to conclude that there is a lack of completeness regarding features from BAS automation and management levels. Furthermore, it is shown that IFC is the most adequate data model to cover BAS without losing its purpose, but there is still a considerable work that needs to be addressed in future research.

BIM standards such as IFC position themselves as natural candidates for modeling and exchanging information regarding BA. However, the extent to which BIM supports automation features has never been rigorously analyzed. This article explores the existing gap in the literature and discusses the hypothesis of extending BIM to a wider support of BA concepts. Based on an assessment of scientific and technical literature, this study elicits the information requirements of BA and performs a gap analysis with current BIM standards such as IFC.

The purpose of this paper is to demonstrate the relevance of developing literary tourism in Coimbra.

This exploratory qualitative research identifies existent resources and development potential of literary tourism. The instruments of data collection were bibliographic research, questionnaires, interviews and participant observation.

There are few literary tourism products in Coimbra, which contrasts with the number of literary places identified, namely, on the left bank of the River Mondego. Tourism development stakeholders in Coimbra have not paid enough attention to the emergence of literary tourism and the opportunities for the development of new sustainable cultural products related with it.

This study is limited by the size and continual renewal of the corpus, which implies a constant updating of data regarding authors and texts.

This study will lead to the production of a database of Coimbra’s literary resources and a digital literary map, allowing any citizen or entity to design and implement literary tourism products.

To the best of authors’ knowledge, this is the first study reviewing the potential of Coimbra as a literary tourism destination. Moreover, it discusses literary heritage as a source of products and experiences to foster more balanced tourist flows throughout the city.