Luís Eduardo Afonso
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The redistributive impacts of the Brazilian 2019 pension reform on individual pension indicators for Brazilian civil servants Open
This article examines the redistributive effects of the 2019 reform on the benefits of Brazil's federal public service pension scheme for old‐age and survivors' benefits. We developed an actuarial model to compare the Current Situation (wh…
The expected impact of the 2019 Brazilian pension reform on survivors’ pensions Open
This study analyses the expected changes in survivors’ pensions resulting from the permanent rules of the 2019 pension reform in Brazil. Actuarial annuities are used for representative worker profiles. The dispersion in the replacement rat…
The impact of the creation of Funpresp on the pension benefits of federal civil servants Open
The goal of this study is to quantify the impacts of the creation of Funpresp in 2012, focusing on the active federal civil servants. Using techniques of actuarial mathematics, through the calculation of annuities, we calculate the differe…
Motherhood and Retirement in the RGPS: How are Women with Children Affected by the Pension Reform of the Constitutional Amendment 103/2019? Open
This paper analyzes how retirement can be affected by motherhood, as it can affect the flow of income, contributions and benefits, using an actuarial model with contribution densities differentiated by income level. As the number of contri…
Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics Open
Objective: this paper analyzes how framing, anchoring, and certainty effects may affect the behavior of the consumer of auto insurance. Methods: an experiment was carried out, with the face-to-face application of six versions of a question…
Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics Open
Objective: this paper analyzes how framing, anchoring, and certainty effects may affect the behavior of the consumer of auto insurance. Methods: an experiment was carried out, with the face-to-face application of six versions of a question…
Replication Data for: "Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics" published by RAC - Revista de Administração Contemporânea Open
Data and code for the article Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics". This paper analyzes how framing, anchoring and certainty effects may affect the behavior of the consumer of auto insurance. An exper…
Replication Data for: "Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics" published by RAC - Revista de Administração Contemporânea Open
Data and code for the article Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics". This paper analyzes how framing, anchoring and certainty effects may affect the behavior of the consumer of auto insurance. An exper…
Resilience in higher education: A conceptual model and its empirical analysis Open
This research analyzes how the resilience of higher education students is shaped during the undergraduate program by personal and contextual factors. In this research, the resilient student is one who faces a high burden of stress and/or a…
Database - Article "Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics" Open
Data and code for the article Behavioral Economics and Auto Insurance: The Role of Biases and Heuristics". This paper analyzes how framing, anchoring and certainty effects may affect the behavior of the consumer of auto insurance. An exper…
Usage of a Web-Based Student Response System (SRS) in the Classroom: An Analysis of Accounting Students’ Perception Open
Objective: Investigate the accounting students’ perception on the use of a web-based student response system (SRS), called Kahoot!, in a public higher education institution in Brazil. The web-based SRS is a relatively recent technology too…
Automatic enrollment and employer match: an experiment with the choice of pension plans Open
Purpose The purpose of this study is to identify arrangements of fully funded defined contribution (FF-DC) pension plans associated with the continuity of retirement savings. Design/methodology/approach The authors adopted an experimental …
Professor, Can I Use my Mobile Phone? A Study on the Use of the Student Response System (SRS) in the Educational Process of Accounting Students Open
Objective: This study seeks to investigate accounting students' perception on the use of the Student Response System (SRS) in the educational process. Method: In this survey research with a quantitative approach, the aim is to describe acc…
What are the effects of population aging on pension systems of Brazil, Spain and France? Open
The aim of this study is to analyze the impacts of population aging on pay-as-you-go pension schemes in three countries: Brazil, Spain and France. Benefits and contributions are calculated based on current rules and population projections …
Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities Open
Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and con…