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- Impact of research and development expenses on the profitability of assets: the case of textile and clothing industry in PortugalPublication . Moraes e Soares, Ricardo; Nunes, Alexandre Morais; Heliodoro, Paula; Martins, VandaThe study aims to examine the financial efficiency of the textile and clothing industries in Portugal using official statistical data. The main objective is to assess the relation- ship between spending on research and development and return on assets. The study analyzes the performance of various subsectors of the textile and clothing industries, presenting the relationship between investments in research and development and the operating return on assets over various economic periods. The study adopted data envelopment analysis, classifying decision-making units based on average efficiency levels. The results highlight sectors of manufacture of textiles for technical and indus- trial use, manufacture of other textiles, production of outerwear, and manufacture of workwear as the most efficient. In contrast, sectors of manufacture of clothing and accessories, manufacture of knitwear, and leather clothing show lower levels of effi- ciency. From 2003 to 2022, the textile industry exhibited the highest levels of financial efficiency, with an above-average ratio between spending on research and development and return on assets. However, sectors of knitwear manufacturing and textile finishing have maintained a more or less constant level of financial efficiency. The analysis high- lights the need for targeted interventions to increase the financial efficiency of different subsectors within the textile and clothing industries. It is evident that there are varying levels of financial efficiency across these sectors, and the need for benchmarking peri- ods can help identify areas for improvement and set achievable goals.
- Evaluating the efficiency of public expenditure in municipal waste collection: a comparative study of Portuguese municipalitiesPublication . Moraes e Soares, RicardoEffective waste management is fundamental to sustainable development and the well being of societies. This study focuses on the financial efficiency of urban waste collec tion in Portuguese municipalities, with the aim to analyze the effects of the allocation of public resources in the waste management sector. The main objective is to analyze the relationship between public spending and waste collection over a five-year period. Through the application of the classic data envelopment analysis model (DEA), the study seeks to observe the existence of benchmarking patterns, identify possible inef ficiencies, and determine opportunities for improvement in urban waste management and collection practices. The results suggest substantial variations in waste collection efficiency between municipalities and a positive correlation between public spending and the volume of waste collected. The results emphasize the need for a strategic allo cation of financial resources in order to promote sustainable waste management prac tices. The paper highlights the importance of municipalities reassessing their strategies for allocating financial resources to ensure a better balance between funding and effi ciency in the use of resources. The conclusions offer valuable practical implications for defining strategies and managing municipal waste collection services in Portugal and other countries with similar contexts.