Este trabajo se desarrolló en uno de los núcleos con mayor acogida comercial en Lima Este donde la actividad de comercio viene creciendo, aunque gran parte de esta crece de forma irregular e informal, por ello vemos la necesidad de crear un Strip Center que acoja todas estas actividades dispersas en un solo espacio, el mismo que no solo debe ofrecer al cliente confort, limpieza o un buen producto sino que también ofrezca una variedad de servicios complementarios atractivos para el público. Se realizó un estudio de mercado, comenzando por el macro y micro entorno, seguido del plan de marketing, para luego definir el Tenant mix, el marketing mix (Producto, precio, plaza y promoción) y finalizamos con la evaluación financiera. Para desarrollar el estudio de mercado se utilizaron estudios e investigaciones especializadas, aplicaciones web (Elaboración de las isócronas), investigación de campo (Entrevistas con locatarios de centros comerciales en el área de influencia). El resultado permitió conocer a nuestro público objetivo y crear el producto adecuado, tanto para locatarios como para consumidores finales. Donde de acuerdo a la segmentación se tiene como resultado un target primario de NSE B1, C1 y C2 para las urbanizaciones: Santa Raquel, Santa Felicia, La Merced y los Ficus con estilos de vida moderno y progresista. A partir de esto se evalúa la factibilidad del proyecto inmobiliario “Strip Center Los Frutales”. Un mix de tiendas repartidas en tres sectores principales: “El mercado”, “Servicios especializados” y “Servicios complementarios” en un terreno de 7600 m2. El programa arquitectónico del proyecto comprende un sótano destinado a estacionamientos y depósitos, tres niveles para el bloque de “El mercado”, cinco niveles de “Servicios especializados” y tres niveles de “Servicios complementarios”, en un área techada de 22,927 m2 y 8,118 m2 de área arrendable y cuya inversión total es de US $ 24, 578,931. La evaluación financiera bajo un periodo de evaluación de 20 años y una tasa de descuento de 10% arroja el siguiente resultado para el flujo de caja económico: VAN ECONÓMICO $ 3, 095,453, TASA DE DESCUENTO 10.0%, TIR ECONÓMICO 11.75%. Asumiendo una financiación con garantía inmobiliaria del 40% del monto de la inversión repartido en dos préstamos, el primero para un plazo de 10 años y el segundo de 15 años a una tasa de 8%, se tiene el siguiente resultado del flujo de caja financiero: VAN FLUJO DE CAJA FINANCIERO $ 23, 626,055, TASA DE DESCUENTO 10.0%, TIR FINANCIERO 35.58%. Finalmente el periodo de recuperación financiero es de 4 años, mientras que el periodo de recuperación económico es de 11 años. Estos resultados son satisfactorios para un potencial inversionista. / Tesis

La presente investigación tiene como objetivo realizar un análisis de los precios de transferencia y determinar el impacto tributario y financiero de las empresas vinculadas del sector textil, ubicado en el distrito de Ate, año 2017. Los aspectos tributarios y financieros se evalúan mediante análisis de consistencia estadística y pruebas de hipótesis cuyos resultados se observan en las conclusiones. El trabajo de investigación consta de cinco capítulos que son: Capítulo I Marco Teórico, se realiza una investigación a través de diversas fuentes, desarrollándose los conceptos de precios de transferencia, antecedentes, definiciones, lineamientos de la OCDE y legislación peruana. Capitulo II Plan de investigación, se estable el problema principal y los específicos de la tesis, las hipótesis y los objetivos de la investigación. Capitulo III Metodología, se define la población, la muestra para la investigación cualitativa y cuantitativa, la recolección y el procesamiento de los datos. Capitulo IV Desarrollo, se exponen los resultados obtenidos en la investigación a través de la entrevista de profundidad, las encuestas realizadas y el desarrollo del caso práctico. Capítulo V Análisis de Resultados de los instrumentos y caso práctico. Concluyendo con la validación de la hipótesis general y específica en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado. Se utiliza el coeficiente del alfa de Cronbach para validar el grado de confiabilidad de las encuestas obteniendo como resultado la categoría de “Excelente”. / The objective of this research is to analyze the transfer prices and determine the tax and financial impact of related companies in the textile sector, located in the district of Ate, 2017. Tax and financial aspects are evaluated through consistency analysis statistics and hypothesis tests whose results are observed in the conclusions. The research work consists of five chapters that are: Chapter I Theoretical Framework, an investigation is carried out through diverse sources, developing the concepts of transfer prices, antecedents, definitions, OECD guidelines and Peruvian legislation. Chapter II Research plan, the main problem and the specific ones of the thesis, the hypothesis and the objectives of the research are established. Chapter III Methodology, the population is defined, the sample for qualitative and quantitative research, the collection and processing of the data. Chapter IV Development, the results obtained in the investigation are exposed through the depth interview, the surveys carried out and the development of the practical case. Chapter V Analysis of the results of the instruments and practical case. Concluding with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and the square CHI. The coefficient of Cronbach's alpha is used to validate the degree of reliability of the surveys, obtaining as a result the category of "Excellent". / Tesis

Pairings have found a range of applications in many areas of cryptography. As such, to utilize the enormous potential of pairing-based protocols one needs to efficiently compute pairings across various computing platforms. In this thesis, we give an introduction to pairing-based cryptography and describe the Tate pairing and its variants. We then describe some recent work to realize efficient computation of pairings. We further extend these optimizations and implement the O-Ate pairing on BN-curves on ARM and x86-64 platforms. Specifically, we extend the idea of lazy reduction to field inversion, optimize curve arithmetic, and construct efficient tower extensions to optimize field arithmetic. We also analyze the use of affine coordinates for pairing computation leading us to the conclusion that they are a competitive choice for fast pairing computation on ARM processors, especially at high security level. Our resulting implementation is more than three times faster than any previously reported implementation on ARM processors.

Abstract The more and more IC makers take the Research job in Silicon Valley, development in Taiwan and China, Design for Manufacturing in Taiwan and Marketing in China. There are plenty of complete Supplier Chains with organizing the companys of IC Resign, Foundry, Si-IP, Subcontracted Assembly & Test Service. The capacity offered is almost over 60% worldwide with very high technique and quality level. This is getting more dominantly important to provide turn-key service durin IDM shrinking trend. Meanwhile the great gap in the supply chain is expanding in IC testing design and manufacturing, which is the bottle neck of IC industry in either cost, technical or turn-around time. The research is subjected to get a workable business model of IC testing Design Service working with a right product Segmentation, Targeting, Positioning to compensate the gap. The research takes kinds of reference of Competitive Advantages, Competition Strategies, Co-petition Strategy, Competition, Strategy, and Disruptive Innovation to construct the research model. IC Testing Design is an innovative business model in Taiwan Industry. Conseguently the research collects opinions from high level managers of IC industry. It also does a case study by using the case of BEST-itech, which is the first supplier of IC Testing Service in Taiwan market. We could learn the SWOP to see how to provide the Testing Design Service in right positioning and strategy. The targeting customers are all in the Supply Chain of Virtual IDM, including IDM, Foundry, Design House, Design Service, Test & Assembly, ATE Vendor, FA House etc. During the resession of 2008, much more demand toward Virtual-IDM is firmed. The outsourcing demand of IC testing design is getting clear. ATE vendor¡¦s market scale growth is getting slow as well as the ASP. So the requirement and opportunity of IC Testing Design Service is happening. The research concludes the IC Testing Design is a workable and necessary sub-chain in IC-subcon supply. The Value Network is a good model to tell how to transfer the comptition to be the compensator or customers for all players in the supply chain. The research also concludes 4 segments necessary in the IC Testing Design business model. Those are 1. Tester Opt ionization of Utilization. 2. Device Interface Integrated with Testing Design. 3. Add-on Solution Implement in Testing Tech-Gap. 4. Test Floor Automation and SPC Testing. Hopefully this research could provide a good picture to start the innovative business model to help the IC industry.

Pairings have found a range of applications in many areas of cryptography. As such, to utilize the enormous potential of pairing-based protocols one needs to efficiently compute pairings across various computing platforms. In this thesis, we give an introduction to pairing-based cryptography and describe the Tate pairing and its variants. We then describe some recent work to realize efficient computation of pairings. We further extend these optimizations and implement the O-Ate pairing on BN-curves on ARM and x86-64 platforms. Specifically, we extend the idea of lazy reduction to field inversion, optimize curve arithmetic, and construct efficient tower extensions to optimize field arithmetic. We also analyze the use of affine coordinates for pairing computation leading us to the conclusion that they are a competitive choice for fast pairing computation on ARM processors, especially at high security level. Our resulting implementation is more than three times faster than any previously reported implementation on ARM processors.

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Orientadora : Profª Drª Marcella Lopes Guimarães / Dissertação (mestrado) - Universidade Federal do Paraná, Setor de Ciências Humanas, Letras e Artes, Programa de Pós-Graduação em História. Defesa: Curitiba,2011 / Bibliografia: fls. 134-138 / Resumo: Esta pesquisa teve como fontes principais uma documentação de raízes distintas. Analisamos a governabilidade do rei português D. Pedro I (1357 – 1367) sob a ótica das Cortes de Elvas de 1361 e pela Crônica de D. Pedro I escrita por Fernão Lopes na primeira metade do século XV. Porém, dentro desta documentação, privilegiamos aspectos voltados para questões jurídicas e administrativas que pudessem nos elucidar os modos como este rei governou e as relações do poder central com os outros grupos constituintes do reino. Nossa intenção no trabalho não foi contrapor estas documentações, mas apresentá-las, discorrer sobre estes dois pontos de vista para compreender o que foram os anos de reinado de D. Pedro e as rupturas e continuidades em relação aos reinados passados. Também procuramos buscar fatos inseridos em uma conjuntura mais ampla, acontecimentos que ocorreram em outros lugares da cristandade no período para apresentar na pesquisa intrumentos a mais na tentativa de elucidação da problemática. Segundo os escritos de Fernão Lopes, a tônica do reinado de D. Pedro I foi a aplicação da justiça, fato confirmado pelas Cortes, porém, com outro enfoque, tendo em vista que as grandes reclamações dos representantes dos grupos participantes (clero, nobreza e povo) davam conta de leis que não estariam sendo respeitadas. Por fim, ressaltemos que D. Pedro I seguiu uma orientação, proposital ou não, de acordo com a dinastia (Borgonha) a que pertencia e herdou um reino cujos preceitos jurídicos e administrativos já estavam traçados, ainda que tenha contribuído à sua maneira para o particularismo de seu reinado. / Abstract: This research was conducted at the Federal University of Parana under the guidance of Dr. Marcella Lopes Guimarães and obtained as a main source of documentation distinct roots. We analyze the governance of the Portuguese king D. Pedro I (1357 - 1367) from the viewpoint of the Cortes of Elvas in 1361 and by the Chronicle of D. Pedro I written by Fernão Lopes in the first half of the fifteenth century. However, on the inside this documentation, we focus aspects related to legal and administrative matters that could to show on the ways in which this king ruled and the relations of the central power with other groups in the kingdom. Our intention at research was not to confront these documentations, but present them, discuss two points of view to understand what were the years of the reign of D. Pedro I and the ruptures and continuities over the kings in the past. Also try to look facts placed in context of more extensive, events that occurred in other places of Christianity in the period to present the most research instruments in order to elucidate the problem. According to the writings of Fernão Lopes, the chronicler of the reign, D. Pedro I was the "righteous king", a fact confirmed by the courts, but with another approach, considering that the major complaints of the representatives of participating groups (clergy, nobility and people) they realized that no laws were being respected. Finally, let's point out that D. Pedro I followed one direction, intentional or not, according to the dynasty (Borgonha)) to which his house owned and inherited a kingdom whose legal and administrative provisions already outlined, however, contributed their way to the particularism of his reign.

Ce travail a eu pour objectif l’étude d’une nouvelle méthodologie de fonctionnalisation aromatique basée sur la déprotonation par les bases magnésiates (alkyl- et/ou amidomagnésiates de lithium) à température ambiante encore très peu étudiée et l’examen de la réactivité nucléophile et dans le couplage croisé catalysé par un métal de transition des complexes (hétéro)arylmagnésiates générés. La première partie a été centrée sur la déprotonation des hétérocycles à 5 chaînons (furane, thiophène, benzoxazole et oxazole) qui a été réalisée avec succès en utilisant essentiellement la base Bu3MgLi. Les complexes hétéroarylmagnésiates dont les formes ouvertes issues de la déprotonation de l’oxazole et du benzoxazole ont révélé d’une part une bonne réactivité nucléophile vis à vis d’agents de deutération, d’halogénation, de sylilation et des aldéhydes aromatiques pour conduire aux hétérocycles substitués avec de bons rendements. D’autre part les complexes magnésiates ont été engagés avec succès dans le couplage croisé avec des partenaires bromo(hétéro)aromatiques catalysé par PdCl2(dppf). La seconde partie a été consacrée à l’étude de l’ortho-fonctionnalisation des dérivés benzéniques. Les conditions d’ortho-magnésiation par les bases tri(tétra)alkylmagnésiates de (di)lithium des oxazolyl-, carboxamido-, pivaloylamino-, et alkoxybenzènes ainsi que du benzène sulfoxyde ont été mises au point. Les complexes arylmagnésiates générés ont révélé d’une part une bonne réactivité nucléophile vis à vis d’agent de deutération, d’halogénation, de sylilation et du méthyloxirane. Seule la réactivité vis-à-vis des aldéhydes s’est révélée moindre mettant à jour deux réactions compétitives, l’addition d’un groupement butyle et la réduction concurrente de la fonction carbonyle. D’autre part, les nouveaux complexes arymagnésiates à l’exception de ceux issus de la déprotonation du benzène sulfoxyde ont été couplés avec succès avec des dérivés (hétéro)aromatiques bromés. De façon plus générale, la méthodologie de fonctionnalisation par déprotonation par les bases magnésiates s’est révélée efficace et apporte de nouveaux avantages par rapport aux méthodes classiques tels que d’une part la déprotonation au voisinage de la température ambiante pour les applications industrielles et d’autre part l’utilisation d’une nouvelle classe de réactifs organométalliques utilisables aussi bien pour le piégeage électrophile que pour le couplage croisé catalysé par un métal de transition. / This present work reports the development of a novel versatile aromatic functionnalization methodology based upon deprotonation with magnesiate bases (lithium alkyl- and /or amidomagnesiates) at room temperature, currently poorly studied and the use of the novel arylmagnesiates complexes formed as nucleophilic agents and organometallic partners in the cross-coupling reaction. The deprotonation of the five-membered heterocycles (furan, thiophene, benzoxazole and oxazole) was first successfully accomplished using mainly Bu3MgLi as base. The arylmagnesiates thus obtained, including the expected ring-opened magnesiate complexes obtained from deprotonation of benzoxazole and oxazole, proved to be effective in several reactions as deuteration, halogenation, silylation and nucleophilic addition on aromatic aldehydes leading to the corresponding substituted heterocycles. Futhermore the heteroarylmagnesiates complexes revealed to be efficient in cross-coupling reaction with bromo(hetero)aromatics catalyzed by PdCl2(dppf). In a second part, works were directed toward the study of the ortho-functionnalization of benzene derivatives. Thus, the deprotonation of oxazolyl-, carboxamido-, pivaloylamino- and methoxybenzenes as well as benzene sulfoxyde was achieved using mainly (di)lithium tri(tetra)magnesiate bases. The arylmagnesiates complexes showed a good nucleophilic reactivity toward deuterative, halogenative and silylative agents and methyloxirane whereas reactions with aromatic aldehydes occurred in more moderate yields due to two side processes, addition of a butyle group and reduction of the aldehyde function. The arylmagnesiates excepted from benzene sulfoxyde could be coupled with bromo(hetero)aromatics under PdCl2(dppf)-catalysis. In summary, the novel aromatic functionnalization based upon the use of magnesiate bases proved to be particularly efficient and represents many advantages compared to classical methods such as metalation at room temperature for direct industrial application as well as the use of a new class of organometallic reagents possessing a good nucleophilic reactivity and directly valuable in the transition metal-catalyzed cross-coupling reaction.

Les couplages sont des outils mathématiques introduits par André Weil en 1948. Ils sont un sujet très en vogue depuis une dizaine d'années en cryptographie asymétrique. Ils permettent en effet de réaliser des opérations cryptographiques impossible à réaliser simplement autrement tel que la signature courte et la cryptographie basée sur l'identité. Ces dernières années, le calcul des couplages est devenu plus facile grâce à l'introduction de nouvelles méthodes de calculs mathématiques particulièrement efficaces sur les courbes elliptiques dites les courbes bien adaptées aux couplages. Aujourd'hui, nous sommes au stade de transfert de cette technologie, de la théorie vers la mise en œuvre pratique, sur des composants électroniques. Ce transfert soulève de nombreuses problématiques qui s'avèrent difficile à surmonter à cause de la différence de culture scientifique entre mathématiciens et micro-électroniciens. Dans le présent document, en premier lieu, nous avons étudié le problème de l'implémentation du couplage dans des environnements restreints. En effet, le calcul du couplage de Tate, ou aussi de l'une de ses variantes, nécessite plusieurs variables pour être implémenté, par conséquent, il nécessite une bonne partie de la mémoire du composant électronique sur lequel nous souhaitons implémenter un tel couplage.Dans ce contexte, en faisant des optimisations mathématiques, nous avons pu implémenté ces couplages dans des environnements retreints. Le deuxième problème que nous avons traité dans cette thèse est celui de la sécurité des protocoles cryptographiques basés sur les couplages. Dans ce contexte, puisque les couplages sur les courbes elliptiques sont censés d'être matériellement attaqués, nous devons le protéger contre ces attaques. Nous avons étudié les attaques sur les couplages et nous avons proposé une contre-mesure. / Les couplages sont des outils mathématiques introduits par André Weil en 1948. Ils sont un sujet très en vogue depuis une dizaine d'années en cryptographie asymétrique. Ils permettent en effet de réaliser des opérations cryptographiques impossible à réaliser simplement autrement tel que la signature courte et la cryptographie basée sur l'identité. Ces dernières années, le calcul des couplages est devenu plus facile grâce à l'introduction de nouvelles méthodes de calculs mathématiques particulièrement efficaces sur les courbes elliptiques dites les courbes bien adaptées aux couplages. Aujourd'hui, nous sommes au stade de transfert de cette technologie, de la théorie vers la mise en œuvre pratique, sur des composants électroniques. Ce transfert soulève de nombreuses problématiques qui s'avèrent difficile à surmonter à cause de la différence de culture scientifique entre mathématiciens et micro-électroniciens. Dans le présent document, en premier lieu, nous avons étudié le problème de l'implémentation du couplage dans des environnements restreints. En effet, le calcul du couplage de Tate, ou aussi de l'une de ses variantes, nécessite plusieurs variables pour être implémenté, par conséquent, il nécessite une bonne partie de la mémoire du composant électronique sur lequel nous souhaitons implémenter un tel couplage.Dans ce contexte, en faisant des optimisations mathématiques, nous avons pu implémenté ces couplages dans des environnements retreints. Le deuxième problème que nous avons traité dans cette thèse est celui de la sécurité des protocoles cryptographiques basés sur les couplages. Dans ce contexte, puisque les couplages sur les courbes elliptiques sont censés d'être matériellement attaqués, nous devons le protéger contre ces attaques. Nous avons étudié les attaques sur les couplages et nous avons proposé une contre-mesure.

Objetivo: Determinar la prevalencia de maloclusiones y necesidad de tratamiento ortodóncico utilizando el Índice de Necesidad de Tratamiento Ortodóncico, en escolares con dentición mixta de la Institución Educativa Nacional del distrito de Ate Vitarte en el año 2015. Materiales y Métodos: Se incluyeron a 252 niños de 9 a 12 años de ambos géneros con dentición mixta. Los niños con impedimento físico y/o mental, tratamiento ortodóncico activo o previo y/o no colaboradores fueron excluidos. Se utilizó la prueba Exacta de Fisher para asociar la Maloclusión con el Componente de Salud Dental, El Componente de Salud Dental y Estético con edad y género. Resultados: De acuerdo con el Índice de Necesidad de Tratamiento Ortodóncico modificado, la prevalencia del Componente de Salud Dental fue de 25,5% para los grados de 4-5. La prevalencia del Componente Estético fue de 5,6% para los grados de 8-10. No se presentó diferencia estadísticamente significativa (p=0.247, p=0.056, p=0.271 y p=0.942) para la prevalencia de Necesidad de Tratamiento del Componente de Salud Dental y Estético según el género y edad. Se encontró diferencia estadísticamente significativa (p=0.000) al comparar la prevalencia de Maloclusiones con Necesidad de Tratamiento Ortodóncico. Conclusiones: La asociación de las Maloclusiones con la Necesidad de Tratamiento Ortodóncico del Componente Dental (IOTN-DHC modificado) en clase I fue de 13.9%, clase II-1 de 7.9%, clase II-2 de 1.2% y clase III de 2.4%. El Índice de Necesidad de Tratamiento Ortodóncico posee asociación con cada clase de maloclusión. / Objective: To determine the prevalence of malocclusions and orthodontic treatment need using the Index of Orthodontic Treatment Need (IOTN) in schoolchildren with mixed dentition from a Public School in Ate Vitarte, Peru. Materials and Methods: 252 schoolchildren aged between 9-12 years (both genders) with mixed dentition were including. Children with physical or mental disabilities, active or previous orthodontic treatment and no collaborators were excluded. Fisher´s exact test was used to associate malocclusion with the Dental Health Component, Dental Health and Aesthetic Component with age and gender. Results: According to the Index of Orthodontic Treatment Need modified, the prevalence with the Dental Health Component for grades 4-5 was 25.4% and with the Aesthetic Component for grades 8-10 was 5.6%. No statistically significant differences (p = 0.247, p = 0.056, p = 0.271 and p = 0.942) were presented to the prevalence of Orthodontic Treatment Need for Aesthetic and Dental Health Components by gender and age. Statistically Significant difference (p = 0.000) was found between the prevalence of malocclusions and orthodontic treatment need. Conclusions: The prevalence of malocclusions and orthodontic treatment need in class I was 13.9%, class II-1 of 7.9%, class II-2 and class III 1.2% 2.4% 6. Index of Orthodontic Treatment Need showed strong association with each class of malocclusion.