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Aspectos tributários dos shopping centers: limites para a tributação da receita e da rendaGasperin, Carlos Eduardo Makoul 27 September 2018 (has links)
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Previous issue date: 2018-09-27 / Os Shopping Centers são um importante modelo de negócios na economia brasileira, gerando um grande fluxo financeiro de recursos, os quais transitam em um complexo emaranhado de relações jurídicas compostas por diversos atores e instrumentos contratuais. Em que pese a importância econômica que esses centros de compras adquiriram no mercado consumidor nacional, não se tem ainda uma visão doutrinária clara da sua estrutura jurídica nem, muito menos, dos impactos tributários daí advindos. Esse trabalho pretende contribuir para o esclarecimento dessas questões, sem ter, obviamente, a pretensão de esgotar o debate. O estudo proporá um novo enfoque na conceituação jurídica dos shopping centers, com especial atenção para a definição dos limites da tributação sobre eventuais receitas e rendas que possam existir nesse setor. O ponto central do debate será a qualificação jurídico-tributária dos chamados ‘encargos comuns ou condominiais’ e das ‘contribuições ao fundo de promoção e propaganda’, elementos financeiros comuns e relevantes para esse modelo de negócios. Seriam esses valores receita/renda tributáveis? Na pessoa de quem? Para responder tais questões, primeiramente será feita uma análise do modelo de negócios e do debate doutrinário acerca da sua qualificação jurídica. Na sequência, será proposta uma nova perspectiva de análise, a partir das teorias das redes empresariais e das coligações contratuais. Essa base teórica nos dará condição para analisar os impactos tributários daí advindos e para fornecer a seguinte resposta àquelas indagações: cumpridos determinados requisitos os ‘encargos comuns’ e as ‘contribuições ao fundo de promoção e propaganda’ não podem ser imputados como renda ou receita do empreendedor, já que deverão ser encarados como despesas dos lojistas e do próprio empreendedor. Com base nas conclusões alcançadas, algumas recomendações práticas serão propostas ao setor para mitigar eventuais riscos tributários atinentes à discussão aqui posta. / Shopping Malls are an important business sector in the Brazilian economy, generating a huge flow of money throughout a variety of complex legal relationships composed of many actors and contractual instruments. Despite the economic importance of these commercial centers, the legal doctrine has not defined yet a clear view of the legal structure of such enterprise, neither the tax impacts derived from it. This essay intends to enlighten such subjects, without the intentions of exhaust them. This research will propose a new approach to conceptualize the legal arrangement that supports shopping malls. It discusses whether there are any incomes or revenues in the so-called 'common costs' fees and the 'contributions for the promotion and advertising fund', bearing in mind that they are common and relevant financial components on this kind of business. The central question that drives the essay is that: Would these fees be taxable income or revenue; and on whose economic agent? To address this question firstly an analysis will be made of the business model named shopping malls and the doctrinaire debate over its legal qualification. Subsequently, a new economic and legal analytical perspective to this business model will be proposed, based on business and contractual networks theories. With these it will be possible not only to achieve eventual tax impacts of those fees mentioned above, but also to answer the question posed herein by affirming that since some requirements are accomplished, the fees known as 'common costs' and the 'contributions for the promotion and advertising fund' should not be attributed as entrepreneur’s revenues, since they shall be faced as store owners’ own expenditures and, in some cases, as entrepreneurs’ own expenditures. In addition, the research intends to provide some practical recommendations to the economic sector for mitigating possible tax liabilities risks linked to the subject herein discussed.
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L’expérience de magasinage sous l’influence du smartphone : une application au secteur de la chaussure / The shopping experience under the influence of the smartphone : an application to the shoe retailThévenet-Deparis, Martine 13 November 2017 (has links)
La place prise par le smartphone dans la vie des consommateurs ne cesse d’augmenter avec des usages en mobilité qui s’installent durablement au quotidien. Doté de ce pouvoir technologique et décisionnaire, le consommateur modifie son comportement d’achat. L’objectif de notre recherche est d’analyser l’impact des usages du smartphone sur les comportements de magasinage afin de comprendre quels sont les déterminants de la mobilité et de l’usage de la technologie qui jouent un rôle sur les parcours d’achat. La problématique est centrée sur l’analyse du processus d’achat dans sa globalité tout en gardant une approche moins monolithique. Notre recherche est empirique, fondée sur une double étude qualitative : une première étude où nous interrogeons les consommateurs sur leurs pratiques quotidiennes du smartphone et sur leurs expériences d’achats hybrides influencées par cet outil technologique ; une seconde étude où nous interrogeons des clientes juste après une expérience d’achat vécue dans un point de vente d’une enseigne multicanal de la chaussure. Un premier palier de résultats apporte une meilleure compréhension des usages du smartphone (sur les critères de fréquence et d’intensité d’usage) qui s’inscrivent définitivement dans la continuité du changement « mobiquitaire » des usagers. Un second palier de résultats montre le lien entre ces pratiques et la praxéologie du processus d’achat qui sous l’influence du smartphone devient plus rationnel et plus efficace. Néanmoins, l’expérience d’achat vécue en point de vente, telle que nous l’avons étudiée pour un produit particulier, atteste que le magasin doit garder sa singularité. Il doit remplir des fonctions multimodales : des fonctions de commercialité traditionnelles en lien avec un processus d’achat initié sur internet et des fonctions sensorielles et émotionnelles qui renforcent une expérience favorisant les achats d’impulsion et évitant une logique trop rationnelle. Nous proposons aux managers des enseignes des pistes d’amélioration pour adapter leur modèle de distribution et revisiter le rôle alloué à leurs points de vente physiques. / The role of the smartphone in consumers’ life is constantly developing with their increasing mobility. Endowed with this technological and decision-making power, consumers modify their buying behavior. The objective of our research is to analyze the impact of smartphone uses on shopping behavior in order to understand the determinants of mobility and the use of technology that play a role in shopping trips. The problem focuses on an analysis of the shopping process as a whole while keeping a less monolithic. Our research is empirical, based on a two qualitative studies: in a first study, we question consumers on their daily smartphone practices and on their hybrid shopping experiences influenced by this technological device; in a second study, we interview clients after a shopping experience in a shoe store of a multichannel retail chain. A first level of results brings a better understanding of smartphone uses (based on the criteria of frequency and intensity of use) that definitely fit in the continuity of “mobiquity”. A second level of results shows the link between these practices and the praxeology of the shopping process that becomes more rational and efficient under smartphone influence. Nevertheless, the shopping experience at the point of sale, studied here for a particular product, attests that the store must keep its singularity. It has to fulfill multimodal functions: traditional commercial functions in connection with a process initiated on the internet and sensory and emotional functions that reinforce impulse buying and avoid too rational logic. We propose to the retail managers to adapt their retail model and to revisit the role allocated to their physical points of sale.
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Effektiv webbdesign i e-handeln : Design som ökar slutförandet av köp i webbutiker / Effective web design in e-commerce : Using design to motivate customers to complete their purchasesBodell, Nicklas January 2020 (has links)
Samhället blir allt mer digitaliserat för var dag som går och med denna utveckling har e-handeln under de senaste decennierna kontinuerligt vuxit sig större. I den växande e-handeln existerar det dock ett problem som leder till stora monetära förluster för aktörer i detaljhandeln. Enligt aktuell statistik överger över två tredjedelar av alla kunder i e-handeln sina fyllda varukorgar utan att avsluta sina köp. Anledningarna bakom detta pekar i vissa fall på känslor som uppstår hos användare på grund av hur webbutiker är uppbyggda och fungerar. Denna studie har med bakomliggande problemområde som anledning därför undersökt hur design skulle kunna tillämpas för att öka slutförandet av köp i webbutiker. För att besvara denna fråga har en kvalitativ undersökning gjorts där intervjuer konstruerade efter tidigare forskning inom området och forskningsfrågan utfördes med personer som frekvent använder webbutiker och som även vid något tillfälle har lagt produkter i sin varukorg för att sedan lämna webbutiken utan att slutföra sitt köp. Resultaten från dessa intervjuer och den efterföljande analysen hittade de två användningsområdena ”Navigationssystem” och ”Kassa och varukorg” och tillhörande designriktlinjer som ska tillämpas i användningsområdena för att öka slutförandet av köp i webbutiker. Slutligen gestaltades även designförslag för att visualisera dessa användningsområden och designriktlinjer. / Society is becoming increasingly more digitized and with this development e-commerce has seen continuous growth these past decades. Within the growing e-commerce there is a however a big problem that has led to and continues to lead to significant monetary losses. According to current statistics over two thirds of customers online abandon their shopping carts without completing their purchases. In some cases, the reasons for this points to different emotions felt by customers which are created by how webshops are built and how they work. Due to this problem this study has researched how one could apply design to increase the completion of purchases in online stores. To answer this question a qualitative study was carried out in which interviews based on the research question and previous relevent research were conducted with people who frequently use online stores and who at some point have abandoned their shopping cart without completing their purchase. The result of these interviews and the subsequent analysis was the finding of the two areas ”Navigation system” and ”Checkout and shopping cart” in which design can be used to increase the completion of purchases and design guidelines that are to be applied when designing these areas with the purpose of reducing shopping cart abandonment. Lastly, design mockups where created to visualize these areas with the design guidelines applied.
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Generation Z as Influencers of Today andCustomers of the Future : A quantitative study based on the Theory of Planned Behavior Model with the context of High Involvement Products and the New-Car MarketWendt, Henrik Alexander, Farhadi, Hiva January 2022 (has links)
Purpose: The purpose of the paper is to find solutions to increase the purchase intention of HIP’s and encourage Generation Z to influence todays’ customers to buy online as well as to purchase in future online when they become relevant customers in the new-car market, and to enable car manufacturers to use the potential of increased margins and sales, of online shopping in the car industry. Design/Methodology/Approach: The structure was followed by a deductive approach. Moreover, a quantitative approach was applied in the form of a questionnaire based on 5 hypotheses with 200 valid responses. The programs for the analysis are AMOS-SEM. Findings: Evidence has shown a positive relationship between variables in the hypotheses.The attitude and subjective norms, affected by behavioral beliefs and normative beliefs, of Generation Z affected the purchase intention of Generation Z, towards online purchase of HIP’s, positively and enabled them to act as influencers. Research Contributions/Limitations: The contribution highlights that, Generation Z as influencers of today and the future customer, could change consumer behavior towards online purchase of HIP’s, which help car manufacturers improve their online sales and grow their business. The research is limited to 200 people that are representative for Generation Z. Practical Implications: The results contribute important insights of selling HIP's online to Generation Z. Furthermore, the implications are developed to decrease the perceived risk of buying cars online. Value: The study about Generation Z, as influencers of today and future customers for online purchase of HIP's and specifically cars, indicated that there is a lack of scientific studies on this specific field. Therefore, the value of the study is based on new findings to help car manufacturers create a better experience for customers and increase their online sales on the new-car market. Keywords: E-commerce, Customer Experience In Online Shopping, Generation Z, Consumer Behavior Toward Online Shopping, High Involvement Products, New-Car Market
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Förändrade handelsbeteenden till följd av Covid-19 pandemin? : En studie om e-handeln och dess konsekvenser för svenska stadskärnor med utgångspunkt i Värmlands län. / Changing shopping habits due to the Covid-19 pandemic? : A study regarding e-commerce and the consequences this might have for Swedish city centers with Värmlands county as a basis.Gille, Tova, Näsman, Klara January 2022 (has links)
Uppsatsarbetet syftade till att undersöka hur konsumenters handelsbeteenden förändrats till följd av Covid-19 pandemin samt ta reda på vilka konsekvenser detta medför i svenska stadskärnor. Studien tar avstamp i e-handelns expansion före och under pandemin och har sin utgångspunkt i Värmlands län. Studiens frågeställningar lyder: Hur har konsumenters handelsbeteenden, med fokus på e-handeln, förändrats under Covid-19 pandemin? Vilka konsekvenser medför förändringarna på svenska stadskärnors innehåll och utbud? Studien har undersökt vad tidigare forskning redovisat när det gäller förändrade handelsbeteenden. Metoden som använts är en kvalitativ intervjustudie, för att få svar på studiens syfte och frågeställningar. Intervjuerna genomfördes med både privatpersoner och personer med yrkeskompetens inom stadsutveckling och näringslivsutveckling. Resultatet från intervjuerna visade på att många konsumenter under pandemin kände oro över att handla i fysisk butik och därmed valde att i större utsträckning handla sina nödvändigheter på nätet. En annan orsak till att respondenterna valde e-handel var på grund av flexibiliteten och bekvämligheten med att få varorna hemlevererade. Samtliga respondenter förutspådde att många av de fysiska butikerna i stadskärnan förmodligen kommer att konkurreras ut på grund av e-handelns expansion. Därmed kommer restauranger, kaféer och barer ta större plats i stadskärnan i framtiden. Dessutom framkom även att det troligtvis kommer bli ett ökat fokus på social samvaro i stadskärnan. Slutsatsen som kan dras från studien var att fler konsumenter övergick till att handla mer via e-handeln före och under pandemin. Konsekvenserna för svenska stadskärnor kommer troligtvis av den anledningen bli att de fysiska butikerna tvingas stänga ned i framtiden. / The purpose of this study is to investigate how consumers´ shopping habits have changed as a result of the Covid-19 pandemic as well as to investigate the consequences this has had on Swedish city centers. The basis in this study is the expansion of e-commerce before and during the pandemic and are focusing on Värmlands county. The study's research questions are: How has consumers´ shopping habits, with focus on e-commerce, changed during the Covid-19 pandemic? What consequences have the changes resulted in as regards the business mix as well as the range of products and services in Swedish city centers? The study has investigated what previous research has said about changes in shopping habits. The method used to answer the purpose of the study and its research questions was a qualitative interview method. The interviews were conducted with both private individuals and persons with qualifications and experience in urban and business development. The results from the interviews indicated that consumers were concerned about shopping in physical stores during the pandemic and therefore chose in a larger degree to shop their necessities online. The respondents also chose to shop online because of the flexibility and comfort with home delivery. All the respondents predicted that the physical stores in the city center would probably go out of business because of the expansion of e-commerce. Therefore restaurants, cafés and bars would take more place in the future city center. Furthermore, there would probably be an increased focus on social interaction in the city center. The conclusion of the study was that more consumers started to shop more by e-commerce before and during the pandemic. The consequences for the Swedish city centers would probably therefore be that the physical stores are forced to close in the future.
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Aktörers beteenden på köpcentrummarknaden / A behavioral study of Shopping Centre actors on the Shopping Centre marketWendelheim, Felix, Carls, Rickard January 2015 (has links)
No description available.
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[en] CUSTOMER WORK OF CLEANING IN SHOPPING CENTER: SHOWCASE OF THE PRECARIOUSNESS IN THE CATHEDRAL OF THE GOODS / [pt] TRABALHO TERCEIRIZADO DE LIMPEZA EM SHOPPING CENTER: VITRINE DA PRECARIZAÇÃO NA CATEDRAL DAS MERCADORIAS06 May 2021 (has links)
[pt] Esta dissertação apresenta resultados da pesquisa sobre trabalho terceirizado de serviços de limpeza em um shopping center (aqui denominado Triple A) da cidade de São Paulo. A investigação se deu no sentido de analisar, a partir de um prisma sociológico, um fenômeno que é rico em determinações, sejam elas econômicas, políticas ou mesmo ideológicas. Neste sentido, o avanço da ideologia neoliberal ganha destaque, pois tem se revestido na desregulamentação dos direitos conquistados pelos trabalhadores no processo histórico, e a terceirização merece especial atenção no cenário atual, onde novas tentativas de precarizar ainda mais as condições de vida e de trabalho se traduzem no PL 4302/98, aprovado no Congresso Nacional e sancionado recentemente pelo presidente Temer. No processo de pesquisa procurou-se conhecer as experiências dos trabalhadores, buscando examinar a possível invisibilidade e sofrimento causados pelas condições de trabalho a que estão submetidos. Partiu-se da compreensão da realidade como um campo infinito de inter-relações permeadas por objetividades e subjetividades, visto que abarca relações entre sujeitos e objetos exteriores, entre sujeitos e outros sujeitos, e relações do sujeito consigo mesmo, ou seja, as relações de trabalho estabelecidas. Foi possível conhecer e refletir sobre a realidade e as condições de vida dos trabalhadores terceirizados que se ocupam da limpeza por intermédio de entrevistas e observações realizadas no campo empírico da pesquisa. A Internet também foi utilizada como meio de obter acesso aos depoimentos de trabalhadores da empresa Passando a Limpo (nome fictício da empresa que presta serviços para o Shopping Triple A), através da sua página no Facebook. Além disso, foi realizada revisão e aprofundamento da pesquisa bibliográfica iniciada no projeto de pesquisa. A partir dos dados coletados e analisados é possível afirmar que as condições e relações de trabalho dos trabalhadores da limpeza são marcadas por invisibilidade e sofrimento. Observa-se, também, que a desumanização inerente ao processo capitalista reveste de pompa e brilho os shoppings centers à custa do trabalho precário dos terceirizados. / [en] This dissertation presents results from a research about outsourced cleaning services in a mall (here referred as Triple A) from São Paulo. The purpose of this investigation was to analyze, from a sociological prism, a phenomenon that is rich in determination, whether they were economic, political or even ideological. In this regard, the neoliberal ideology progress standout, since it has been covered in the deregulation of the rights won from the workers in the historical process and the outsourcing deserves a special attention in the current scenario, where new attempts to deteriorate even more the living and working conditions are found in the PL 4302/98, approved in the National Congress and recently sanctioned by President Temer. In the process of this research, it was sought to know the workers experience in order to evaluate the invisibility and suffering induced by the working conditions that they are submitted. Starting with the reality comprehension as an infinite field of interrelations permeated by objectivities and subjectivities, which embraces relationships between subject and external object, subject and others subjects, and also the relationship with themselves, that is, the established working relationships. It was possible to understand and reflect the reality and the living conditions of the outsourced workers that occupy themselves from the cleaning through interviews and observations performed in the empirical research field. The internet was also used as a medium to obtain access to the testimonies from workers of the Passando a Limpo company (the fake name for the company that services for the Triple A mall) through their Facebook webpage. Moreover, it was performed a review and deepening of the bibliography investigation started in the research project. From the collected and analyzed data, it was possible to state that the working conditions and relationships of the workers are marked by an invisibility and hardship. It was also observed that the dehumanization inherent to the capitalist process bleeds with sophistication and splendors the malls at the expense of hard work of the outsourced workers.
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Community development: the use of corporate social responsibility initiatives by shopping centre landlordsAdanlawo, Eyitayo Francis January 2017 (has links)
A thesis submitted to the Faculty of Arts in fulfillment of the requirements for the Degree of Masters in Communication Science in the Department of Communication Science at the University of Zululand, 2017 / The growing power of shopping centres within communities has changed the economic landscape and has also attracted concerns from society. This has inspired an increasing call for shopping centres landlords to play a substantial role in community development. This study explores the relationship between shopping centres landlords and the communities in which they reside-in with regards to corporate social responsibilities. The study is based on the premise that Corporate Social Responsibility (CSR) initiatives are seen as mandatory by shopping centres landlords as to ask what their contributions are to achieving sustainable development and improving the lives of people living in the local communities. In this regard, the study examines the role that shopping centres landlords play in bringing development to their various communities through CSR. The focus is on three shopping centres: Empangeni Sanlam Centre, Esikhawini Mall and Richards Bay Boardwalk Inkwazi Shopping Centre within uThungulu District Municipality. Relational theory and transactional model theory are used to develop a model for shopping centres landlords to embrace CSR as a tool to community development. This study employs a survey method which was conducted among the management of the centres and residents of Empangeni, Esikhawini and Richards Bay. The results of the study indicate that CSR initiatives embarked upon by shopping centres landlords through their management team are not communicated to the local community residents. This brings a gap in communication between the landlords and the local community residents. The practical implications of this finding showed that the model proposed for this study is promising in solving communication problem hindering CSR initiatives implementation.
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Understanding Consumer Free Riding Behaviors in a Specialty Retailing ContextBlakeney, Alisha L 17 May 2014 (has links)
Consumer free riding occurs when consumers gather information about a product through a full-service retailer and then ultimately purchase that product from a limited-service retailer. This phenomenon is becoming more common as consumers have an increasing number of retail channels in which they can evaluate and purchase products. The prevalence of this behavior is causing problems for retailers, particularly small, specialty retailers, as they struggle to deter free riders. The goal of this research is to explore free riding in the context of small, specialty retailers in an attempt to isolate key factors which influence free riding behavior and which may give specialty retailers and managers insights and tools with which to combat this behavior. This is accomplished through three studies, two qualitative and one quantitative. In the two qualitative studies, detailed information regarding free riding motivations and experiences is gained through interviews and open-ended questionnaires. The information gathered in studies one and two is then used in conjunction with the Theory of Reasoned Action to create a model of free riding. The model was tested across four samples and includes firm-controllable factors which may influence free riding. This research yielded many insights into consumer free riding behavior. One of the most illuminating aspects of free riding uncovered through this research is the emotional factor associated with free riding for some consumers. This emotional element, a sense of obligation to purchase from the retailer, was discovered and explored. Factors such as desire to support local merchants, personal connection to the retailer and extra-role service were revealed as firm controllable elements that retailers might be able to use to influence purchase obligation and therefore deter free riders. Other factors, such as subjective norms, were also found to impact free riding attitudes, while the impact of price sensitivity on free riding met with mixed results in this study. The results of this research offer managers possible tools for deterring free riders and offer researchers future areas for research.
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[en] A STUDY ABOUT THE PREFERENCES OF LOW-INCOME CONSUMERS BETWEEN TWO RETAIL ENVIRONMENTS / [pt] UM ESTUDO SOBRE AS PREFERÊNCIAS DE CONSUMIDORES DE BAIXA RENDA ENTRE DOIS AMBIENTES VAREJISTASVINICIUS LOPES DA CUNHA 11 November 2015 (has links)
[pt] O aumento do poder de compra das populações de mais baixa renda no Brasil fez as empresas perceberem a força consumidora desses indivíduos e a necessidade de se criar estratégias específicas para atender esse novo público-alvo, em vez de apenas adaptar as que eram utilizadas para as classes mais elevadas. Um setor que tem se voltado a esse segmento é o varejista. Historicamente, polos comerciais de rua (também conhecido como calçadões) sempre foram voltados a ele. Mas, de um tempo para cá, shopping centers também têm percebido o potencial de consumo desses indivíduos, oferecendo estrutura e conforto melhores do que os tradicionais calçadões. Apesar dos shoppings terem ofertas mais atrativas, consumidores de baixa renda continuam a frequentar e comprar significativamente nos calçadões. O presente estudo busca desvendar os motivos para esses consumidores ainda fazerem compras nos calçadões, em vista de haver shoppings próximos com mais conforto. Para isso, foram feitas entrevistas em profundidade com consumidores de baixa renda frequentadores de um calçadão do Rio de Janeiro. A partir das entrevistas, foi possível identificar aspectos que levam esses consumidores a preferirem calçadões a shoppings, entre eles a questão do preço das mercadorias, embora nem sempre exista diferença entre produtos no calçadão e nos shoppings. / [en] The increase in purchasing power of the lower-income population in Brazil highlighted the consumption strength of this new consumer group and changed the view companies had towards them and stressed the need to create specific strategies instead of simply adapting the existing knowledge focused on upper class consumers. A key sector facing this challenge is the retail business. Historically, street retail (also known in Brazil as calçadões ) has been focused on this segment. Recently, however, shopping centers have also perceived the potential coming from this consumer group and started to offer them improved infrastructure and comfort in comparison to the traditional street retail. In spite of this more attractive consumption environment, low-income consumers continue to shop in street retail stores. This study aims to understand the motivations that lead consumers to prefer shopping in the traditional street stores instead of nearby shopping centers that offer a planned environment, with more structure and with the same stores. To achieve this objective, in depth interviews were conducted with low-income consumers of a street retail area in Rio de Janeiro. From these interviews several aspects, such as price difference, were identified even in situations where this discrepancy does not exist.
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