http://hdl.handle.net/10071/2138 2026-04-29T03:10:29Z 2026-04-29T03:10:29Z Costa, J. L. http://hdl.handle.net/10071/37063 2026-04-28T16:08:09Z 2025-01-01T00:00:00Z

Título próprio: The asymptotic structure of deep neural networks Autoria: Costa, J. L. Resumo: Deep Neural Networks (DNNs) are the main concept at the center of the artificial intelligence revolution we are experiencing. However, some of the reasons behind their effectiveness (for instance, why do they seem to provide ``good’’ solutions, determined by simple optimization algorithms?), as well as the causes of their limitations (for instance, why are they so parameter and data expensive?), remain somewhat unclear. Therefore, a theoretical/mathematical clarification of these issues would be welcomed and, in principle, might help us in the construction of a new generation of interpretable, safer, sustainable and, consequently, more reliable AI models. With that in mind, a mathematical approach that has provided some relevant insights is the study of the asymptotic structure of DNNs. In this article, we will start by introducing the basics of DNNs, followed by a presentation of some results concerning the study of the large width limit of these models and a discussion of the implications that such results have in our understanding of supervised machine learning with DNNs.

2025-01-01T00:00:00Z Macedo, I. T. Lopes, A. I. http://hdl.handle.net/10071/37052 2026-04-28T11:18:32Z 2024-01-01T00:00:00Z

Título próprio: Determinants of stakeholder’s participation in the standard setting process of business combinations under common control Autoria: Macedo, I. T.; Lopes, A. I. Editor: Azevedo, Graça; Vieira, Elisabete; Marques ,Rui; Almeida, Luís Resumo: The purpose of this study is to present empirical information on stakeholder participation in the standardization process to develop a IFRS for Business Combinations under Common Control, which refers to the transfer of a business from one firm within a group to another. For a long time, IFRS Standards required the acquisition method for company combinations but was silent on those under common control. Thus, corporations gave little information, comparable transactions were reported differently, and comparability proved difficult, prompting the IASB to launch a research project to investigate possible reporting requirements for these transactions. Recently, the IASB published a Discussion Paper in which it presented four criteria to help guide the accounting for certain combinations. These criteria, along with the other preliminary viewpoints, were subsequently discussed by stakeholders through the submission of comment letters, which formed our database. The investigation is carried out by analyzing the content of 102 comment letters and then estimating an empirical multinomial logistic regression model. The main findings show that most of those stakeholders support some or all of the criteria provided by the IASB. Furthermore, Europeans, as well as national accounting standard setters, have been the most active stakeholders. The findings also shows that stakeholders from African countries and accounting bodies are more likely to agree with several of the IASB's criteria than other stakeholders. In contrast, stakeholders from non-common law nations are less likely to agree with some or all the criteria stated by the IASB than stakeholders from common law countries.

2024-01-01T00:00:00Z Carvalho, D. Rodrigues, T. Castro, T. Penela, D. Lopes, A. I. http://hdl.handle.net/10071/37050 2026-04-28T10:52:51Z 2024-01-01T00:00:00Z

Título próprio: Digital currencies in accounting: Evolution and future prospects Autoria: Carvalho, D.; Rodrigues, T.; Castro, T.; Penela, D.; Lopes, A. I. Editor: Azevedo, Graça; Vieira, Elisabete; Marques, Rui; Almeida, Luís Resumo: This paper articulates an in-depth examination of the evolution and consequential ramifications of digital currencies in the modern financial landscape. It critically explores the historical development of monetary systems, the emergence of digital currencies, their comparative analysis with traditional monetary instruments, and the impacts of blockchain technology in this transition. Employing a systematic literature review, the paper scrutinizes the potential influences of Central Bank Digital Currencies (CBDCs) on enhancing financial inclusivity, security, and operational efficacy. Furthermore, it addresses the multifaceted challenges and prospects digital currencies introduce to the accounting landscape, emphasizing the necessity for a nuanced comprehension of their mechanisms and the broader economic implications thereof.

2024-01-01T00:00:00Z Lopes, M. M. Damásio, M. J. Sousa, C. Rodrigues, H. http://hdl.handle.net/10071/37047 2026-04-28T10:12:18Z 2026-01-01T00:00:00Z

Título próprio: Screen style: Visual elements and brand identity in fashion films Autoria: Lopes, M. M.; Damásio, M. J.; Sousa, C.; Rodrigues, H. Resumo: This study examines how fashion films are perceived by different audience segments, with a focus on two primary visual elements: costume and cinematography. Using an experimental and segmentation-based approach, the study assesses how these elements influence the perception of brand identity. A sample of 318 participants, segmented by their relationship with fashion, were shown a fashion film and then completed a structured questionnaire. The results show that fashion professionals and students consistently value these visual elements more than ordinary consumers, and that their perception is positively associated with the effectiveness of brand communication. The findings highlight the symbolic power of costume and cinematography in constructing aesthetic, emotional, and cultural meanings. From a strategic perspective, the study suggests that fashion films can be highly effective tools for communicating brand identity, particularly when targeting more fashion-savvy audiences. This research contributes to a better understanding of how fashion films function as symbolic and immersive branding experiences.

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