http://hdl.handle.net/10071/5797 2026-04-20T05:42:46Z http://hdl.handle.net/10071/34429 Título próprio: Ethical and legal aspects of cybersecurity in health Autoria: Galvão, A.; Vaz, C.; Pinheiro, M.; Pais, C. Resumo: 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. 2024-01-01T00:00:00Z http://hdl.handle.net/10071/32338 Título próprio: Gambling behavior: Instant versus traditional lotteries Autoria: Brochado, A.; Santos, M.; Oliveira, F.; Esperança, J. Resumo: This study sought to determine the main attributes of the frequency of participation by gamblers in different types of lotteries (i.e., traditional vs. instant). The results are based on a survey of occasional or regular buyers of lottery tickets. The data were collected from 748 voluntary respondents while they were gambling in stores. The present study used the fuzzy-set qualitative comparative analysis method to examine gambling participation. The research model focused on how gamblers' motivations and demographic and socioeconomic profiles combine to form different configurations affecting gambling activities. The analysis revealed that lotteries should not be treated as a homogeneous product. For instance, instant lotteries are popular among younger individuals, females, and individuals from lower income and educational groups with self-esteem motivations. National lottery gamblers are older and driven by safety motivations. The Euromilhões game attracts males with financial motivations. Therefore, different types of lotteries appeal to heterogeneous demographics and motivations. 2018-01-01T00:00:00Z http://hdl.handle.net/10071/28097 Título próprio: The informational value contained in the different types of auditor’s opinions: Evidence from Portugal Autoria: Carvalho, P. V.; Ferrão, J.; Alves, J.; Sarmento, M. Resumo: This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when firms do not comply with disclosure obligations. Controlling for the a priori risk classification, we find that distinct opinion types have dissimilar marginal influences, with a disclaimer of opinion denoting the highest level of risk, followed by the non-compliance with the legal certification of accounts and the issuance of an auditor’s adverse opinion. The odds of a firm becoming failed are significantly greater when emphases and reserves are issued by a Big 4 auditor. These findings are based on the evidence of 36,509 firms in Portugal, a country characterized by a proportionately high number of small-sized audited firms and by a lack of independent oversight of auditors, which makes it a relevant setting to analyse. 2023-01-01T00:00:00Z http://hdl.handle.net/10071/25770 Título próprio: Eficácia do relatório de auditoria sobre o pressuposto da continuidade Autoria: Alves, J. S.; Sarmento, M.; Carvalho, P. V. de. Editor: OCC - Ordem dos Contabilistas Certificados Resumo: Este artigo estuda a informação financeira prestada pelas empresas na Informação Empresarial Simplificada, tendo por objetivo, quanto ao pressuposto da continuidade, analisar e verificar se os relatórios dos auditores contêm alertas oportunos respeitantes às entidades que cessam a atividade durante o período económico seguinte. Neste sentido, analisam-se as demonstrações financeiras de 1.284.650 empresas-ano em Portugal, referentes ao período entre 2011 e 2014 e constantes da base de dados da Informa D&B. Os resultados confirmam que os auditores transmitiram previamente na maior parte dos casos alertas adequados sobre as situações observadas de falência, embora a proporção de situações em que tal não aconteceu seja significativa. Para além disso, o artigo comprova que os alertas dos auditores contêm informação adicional relevante para além da informação pública, por isso sendo úteis para a ponderação num modelo de previsão de falência. 2017-01-01T00:00:00Z