Education, preferences for leisure, and the optimal income tax schedule

Recent advances in dynamic Mirrlees economies have incorporated the treatment of human capital investments as an important dimension of government policy. This paper adds to this literature by considering a two period economy where agents are di erentiated by their preferences for leisure and their productivity, both private information. The fact that productivity is only learnt later in an agent's life introduces uncertainty to agent's savings and human capital choices and makes optimal the use of multi-period tie-ins in the mechanism that characterizes the government policy. We show that optimal policies are often interim ine cient and that the introduction of these ine ciencies may take the form of marginal tax rates on labor income of varying sign and educational policies that include the discouragement of human capital acquisition. With regards to implementation, state-dependent linear taxes implement optimal savings, while human capital policies may require labor income taxes that depend directly on agents' schooling.

A experi��ncia com esporte e educa����o do Instituto Bola pra Frente: de projeto a tecnologia social

Tecnologia social �� um conceito recente, mas sua fundamenta����o te��rica foi inspirada nas id��ias do l��der indiano Mahatma Gandhi, que popularizou a fia����o manual da charkha, uma roca de fiar girat��ria, como uma solu����o para diminuir a mis��ria. O objetivo de uma tecnologia social �� produzir um novo patamar de desenvolvimento, que permita o acesso e a produ����o do conhecimento por toda a popula����o, unindo os saberes acad��mico e popular na busca de solu����es sociais inovadoras. O esporte �� considerado o maior fen��meno social e cultural da sociedade contempor��nea, conectando-se a quest��es como tempo livre e lazer, mercantiliza����o, espetaculariza����o e inclus��o social. Partindo da Gr��cia Antiga at�� chegar �� sua institucionaliza����o, na Inglaterra do s��culo XIX, o esporte sempre esteve ligado ao contexto educacional. Atualmente, a legisla����o brasileira reconhece tr��s dimens��es do esporte: esporte de rendimento, esporte de participa����o e esporte educacional. O foco deste estudo �� a experi��ncia do Instituto Bola Pra Frente, trabalho social dos tetracampe��es mundiais de futebol Jorginho e Bebeto, com esses dois temas: esporte educacional e tecnologia social. Buscamos contribuir para um melhor entendimento desses conceitos e avaliar sua contribui����o para a promo����o social. Este estudo levanta o hist��rico e aprofunda os conceitos atuais de tecnologia social: o que caracteriza e quais as implica����es de uma tecnologia social, al��m de experi��ncias de implementa����o. Como referencial de esporte educacional, esta pesquisa faz um breve hist��rico do esporte e do futebol, analisando a sua rela����o com a sociedade, a educa����o e o terceiro setor. Como referencial pr��tico, este estudo levanta a hist��ria do Instituto Bola Pra Frente, aprofundando sua evolu����o desde 2000, quando foi fundado, no Complexo do Muqui��o, no Rio de Janeiro, at�� os dias atuais, enfatizando quais s��o os seus conceitos norteadores, sistematizando as informa����es acerca de sua organiza����o metodol��gica, metodologia pedag��gica e avalia����o de impacto social, al��m da aplica����o dos quesitos b��sicos de uma tecnologia social ao caso do Instituto.

The challenges of repositioning an international brand: a case study on the hospitality industry

Much has been said in the literature about brand positioning, as well as about international branding and their importance on ever more competitive world marketplaces. Concerning repositioning, however, the literature is not extensive, and if the subject has been considered by a few scholars, it has been, as Ryan, Moroney, Geoghehan and Cunnigham (2007) noted ���in passing��� and ���without elaboration���. It is nevertheless considered as an integral part of ���strategic competition��� (Porter, M., 1996, as cited in Ryan, P., Moroney, M., Geoghegan, W., Cunningham, J., 2007), as well as an element indispensable to corporate transformation (Dunphy, D., Stace, D., 1993, as cited in Ryan, P., Moroney, M., Geoghegan, W., Cunningham, J., 2007). Investigating it further, looking at it in an international setting, and understanding what challenges can arise when an international firm engages in such practice is thus of interest. This is conducted looking at the recent repositioning of Accor��s brand Sofitel from the high-end to the luxury market segment of the hospitality industry.

Co-creation in hospitality industry: a case study on the drivers of traveler-generated content

User-generated content in travel industry is the phenomenon studied in this research, which aims to fill the literature gap on the drivers to write reviews on TripAdvisor. The object of study is relevant from a managerial standpoint since the motivators that drive users to co-create can shape strategies and be turned into external leverages that generate value for brands through content production. From an academic perspective, the goal is to enhance literature on the field, and fill a gap on adherence of local culture to UGC given industry structure specificities. The business��� impact of UGC is supported by the fact that it increases e-commerce conversion rates since research undertaken by Ye, Law, Gu and Chen (2009) states each 10% in traveler review ratings boosts online booking in more than 5%. The literature review builds a theoretical framework on required concepts to support the TripAdvisor case study methodology. Quantitative and qualitative data compound the methodological approach through literature review, desk research, executive interview, and user survey which are analyzed under factor and cluster analysis to group users with similar drivers towards UGC. Additionally, cultural and country-specific aspects impact user behavior. Since hospitality industry in Brazil is concentrated on long tail ��� 92% of hotels in Brazil are independent ones (Jones Lang LaSalle, 2015, p. 7) ��� and lesser known hotels take better advantage of reviews ��� according to Luca (2011) each one Yelp-star increase in rating, increases in 9% independent restaurant revenue whereas in chain restaurants the reviews have no effect ��� , this dissertation sought to understand UGC in the context of travelers from S��o Paulo (Brazil) and adopted the case of TripAdvisor to describe what are the incentives that drives user���s co-creation among targeted travelers. It has an outcome of 4 different clusters with different drivers for UGC that enables to design marketing strategies, and it also concludes there���s a big potential to convert current content consumers into producers, the remaining importance of friends and family referrals and the role played by incentives. Among the conclusions, this study lead us to an exploration of positive feedback and network effect concepts, a reinforcement of the UGC relevance for long tail hotels, the interdependence across content production, consumption and participation; and the role played by technology allied with behavioral analysis to take effective decisions. The adherence of UGC to hospitality industry, also outlines the formulation of the concept present in the dissertation title of ���Traveler-Generated Content���.

An analysis of the perceived service quality of hospitality industry in Rio de Janeiro through the SERVQUAL model: a multiple case study

Brazil is under political and financial crises where the end seems far away. Because of that, researchers argue that the hotel rooms offered by Rio de Janeiro, built to host the Olympic Games 2016, will be difficult to occupy after the event. It is then necessary for the hotels to understand how guests perceive the service quality in order to adapt to this new era. If guests��� perceptions meet or exceed their expectations, they will be satisfied and will probably return. Thus based on the SERVQUAL approach, this paper aims to study the impact of the service dimensions on the guests��� overall satisfaction at hotels of Rio de Janeiro. Two hotels were considered representative of the city in terms of service quality and customers��� profile. Interviews to the hotel managers were performed, and questionnaires to the guests were administered. Among the five SERVQUAL dimensions ��� Reliability, Tangibles, Responsiveness, Assurance, and Empathy ��� the Empathy dimension appears to be the only one that affects the guests��� overall satisfaction. The study could also identify that gender, country of residence, home country and family income have an impact on guests��� satisfaction. This study has no intention of generalization, but rather of refining the theory about services and the SERVQUAL model.