Browsing by Issue Date, starting with "2025-02-04"
Now showing 1 - 10 of 20
Results Per Page
Sort Options
- Que futuro para o regime CFC? Uma análise comparativa no pós-BEPSPublication . Pacheco, Miguel Guedes d'Assis; Correia, Miguel Nuno Gonçalves
- De finibus civitatis : escatologia em Santo Agostinho : uma leitura dos livros XIX-XXII do De Civitate DeiPublication . Paulo, Geraldo Selelo; Lamelas, Isidro PereiraO presente trabalho pretende empreender uma aproximação teológico-pastoral à noção agostiniana de escatologia a partir da sua teologia da historia salutis exposta na sua opera magna – o De Civitate Dei. O trabalho foca-se nos livros XIX-XXII, onde procuramos captar linhas de força da escatologia agostiniana em duas direções: De finibus civitatis e De visio Dei. Guiado por estes dois vetores perspetiva-se a condição, o destino ou fim da humanidade peregrina da cidade celeste. Nesta peregrinatio o ser humano faz a experiência do limite da vida mortal que começa, mas não termina com a morte. Desta esperança crente faz também parte o juízo que requer uma purificação, entre a morte e o Juízo Final. Aquando da parúsia do Senhor, que acontecerá após a ressurreição final. Até lá, só o amor (Dei ou sui), a fé e a esperança cristã nos guiam, sob o cuidado e proteção da providência divina.
- Green bonds in a green stock market? : how shareholders perceive the issuance of green bonds in EuropePublication . Souza, Gabriela Silva de; Revelo, JoséEnvironmental concerns have been gaining increasing attention worldwide, and the financial sector has been no exception to this trend. In this scenario, green bonds have emerged as an attractive financial instrument for firms to issue debt and finance sustainabilityrelated projects. This study is focused on evaluating how shareholders react to the issuance of corporate green bonds and how that reaction changes in comparison to nongreen bonds and in periods of heightened environmental regulation. Using a dataset of 1,748 bonds issued in European Union countries between 2013 and 2023, the analysis employs descriptive statistics and panel data regressions. The main findings indicate that the issuance of green bonds can contribute to positive and statistically significant cumulative abnormal returns, although these stock market reactions do not tend to change significantly in periods of intense environmental regulation. Additionally, there were no significant findings indicating that after issuing green bonds, companies experience lower cost of debt or higher profitability. This paper contributes to the existing literature surrounding green bonds and impact investing, highlighting the financial benefits of such actions.
- Valuing companies' data safety : an empirical analysis of investors' and customers' responses to cybersecurity failuresPublication . Ferrari, Alice; Revelo, JoséCyber breaches are becoming more and more frequent due to the increasing connection allowed by technology. This implies a loss of sensitive data about companies or clients. Cyber breaches can have several causes and can happen in different forms. This paper aims to analyze how cyber data leaks affect the value of publicly traded firms by considering a sample of US companies that experienced breaches between 2009 and 2019. The research will provide some consensus about how customers react to cyber breach announcements. Both investors and customers are expected to react negatively to such events. Results show that the market reaction to such announcements is negative and significant, and cumulative abnormal returns are negatively and significantly impacted by the characteristics of the breach. However, customers’ reactions are not as negative as investors9 reactions, indicating that the two categories of stakeholders consider different aspects to value their relationship with companies
- Editorial: user-centered technology for exercise optimization in older adultsPublication . Bernardes, Rafael A.; Giannouli, Eleftheria; Neves, Hugo; Parola, Vítor
- O impacto do Pilar 2 sobre tax holidays : enquadramento sobre os mecanismos à disposição de regimes de tributação privilegiada para mitigar os impactos da iniciativa Pilar 2 nos seus ordenamentos jurídicosPublication . Ferreira, Gonçalo Carvalho; Silva, Bruno Farinha Aniceto da
- A importância das iniciativas de marketing cultural para a reputação da marca : proposta de estratégia de comunicação para a cultura FnacPublication . Calçada, Bárbara Sofia Morgado Fernandes Núncio; Simão, João Duarte Borges Martins de VasconcelosEste projeto de mestrado visa desenvolver uma estratégia de comunicação para a Cultura FNAC, submarca da FNAC Portugal, com o intuito de reforçar o posicionamento da organização como uma marca “culturalmente responsável”. No enquadramento teórico são abordados temas como a importância da comunicação estratégica nas organizações e a sua influência na construção e gestão da reputação das marcas e, também, a forma como o marketing cultural pode servir como uma ferramenta estratégica de Responsabilidade Social Corporativa. A literatura existente demonstra que as iniciativas de marketing cultural desempenham um papel relevante na perceção pública de uma marca, contribuindo para a diferenciação competitiva e o envolvimento emocional com os consumidores. O estudo empírico realizado visa compreender a influência das iniciativas culturais da Cultura FNAC na reputação da FNAC Portugal, tendo sido adotada uma metodologia de pesquisa mista, que incluiu entrevistas semiestruturadas com representantes da marca e inquéritos por questionário ao público geral. Os resultados revelaram que, embora a marca FNAC esteja solidamente estabelecida no mercado e a maioria dos inquiridos tenha conhecimento das suas atividades culturais, existe ainda um desconhecimento generalizado em relação à marca Cultura FNAC. Esta conclusão sugere que, apesar do papel relevante da FNAC na democratização do acesso à cultura, existe ainda uma oportunidade significativa para melhorar a comunicação desta submarca e, por conseguinte, maximizar o impacto das suas iniciativas culturais na reputação da FNAC. A partir desta análise, foi delineada uma estratégia de comunicação para a Cultura FNAC, utilizando a framework SOSTAC, dividida em Análise Situacional, Objetivos, Estratégia, Táticas, Plano de Ação e Controlo.
- A managerial perspective on generative AI’s role in digital twin- enabled positive energy districtsPublication . Schmidt, Vanessa; Bohnsack, RenéAs cities worldwide strive toward more sustainable energy systems, Positive Energy Districts (PEDs) have emerged as a promising approach to achieving net-positive annual energy balances. However, the complexity and variability of urban energy supply and demand pose significant challenges for effective energy management. This thesis investigates how the integration of Generative Artificial Intelligence (GenAI) with Digital Twin (DT) technologies can enhance PEDs. Based on a comprehensive literature review, project proposals, and qualitative interviews with industry experts, the research explores how GenAI can strengthen DT capabilities by improving forecasting accuracy, scenario testing and resource allocation. Key findings show that GenAI can fill data gaps, support adaptive modelling and facilitate proactive energy distribution decisions. In addition, the research identifies organisational and regulatory barriers - such as privacy, interoperability standards and the need for capacity building - that must be overcome to realise these benefits. By providing actionable insights into how GenAI can augment DTs, this work contributes to the theoretical and practical knowledge of sustainable urban energy systems. It highlights the importance of strategic planning, stakeholder collaboration and robust governance mechanisms to guide managers and policy makers towards more efficient, equitable and forward-looking energy solutions in DTs.
- Catch me if you can : sustainability meets airport expansion: case study with Vienna airportPublication . Mewes, Frederik Wedig; Moreira, SérgioThis dissertation explores the concept of socially sustainable and responsible airport expansion through a case study of Vienna International Airport’s planned third runway. The dissertation develops a master plan grounded in international standards, including the International Finance Corporation (IFC) Performance Standards (PS), Environmental, Health, and Safety (EHS) Guidelines, and International Civil Aviation Organization (ICAO) recommendations, combined with best practices from the aviation industry. A gap analysis evaluates the alignment of Vienna Airport’s social management measures with this master plan to identify strengths, gaps, and opportunities for improvement. The gap analysis reveals that Vienna Airport has implemented numerous measures exceeding legal requirements, such as proactive community engagement through the Dialog Forum (DF), comprehensive noise protection programs, and transparent grievance mechanisms. These initiatives position Vienna Airport as a potential best-practice model for socially responsible airport expansions. However, some gaps remain in areas such as resettlement planning, long-term health impact mitigation, and modern communication strategies like social media engagement. Recommendations for Vienna Airport also include enhancing transparency, developing a Community Health Action Plan, and strengthening resettlement and integration programs. This thesis concludes that Vienna Airport’s approach can serve as an excellent foundation for best practices in socially sustainable airport expansions, particularly with the integration of the proposed recommendations to further align its measures with global standards of social responsibility. While the master plan provides a robust framework for addressing social impacts, its applicability may be limited in regions with less stringent social commitments, highlighting the challenges of global standardization.
- Effective assistance of video marketing strategies through AI applications : the case of YouTube as a social media platformPublication . Schmitt, Pascal Rene; Bohnsack, René; Rezazadeh, Arash; Marante, CláudiaThis thesis explores the effective integration of artificial intelligence (AI) into video marketing strategies, using YouTube as a case. Through literature review, expert interviews and a practical use case, the study explores how AI can enhance different stages of a video strategy. In addition, the paper examines the differences between video marketing strategies on the platforms YouTube and LinkedIn, highlighting the unique characteristics, algorithmic behaviors and audience engagement patterns. Findings suggest that while AI can significantly assist video marketing strategies, human oversight remains essential to maintain authenticity and emotional resonance. The outcomes offer theoretical insights into the intersection of AI and marketing psychology. Furthermore, they provide practical guidance for implementing AI in platform specific video strategies.