Submitted by Maria Creuza Silva (mariakreuza@yahoo.com.br) on 2014-10-03T18:18:04Z No. of bitstreams: 1 TESE PALOMA SILVA SILVEIRA. 2014.pdf: 1367912 bytes, checksum: ce67615c64eb7aab04b8047bbf4f4aa8 (MD5) / Approved for entry into archive by Maria Creuza Silva (mariakreuza@yahoo.com.br) on 2014-10-07T14:02:12Z (GMT) No. of bitstreams: 1 TESE PALOMA SILVA SILVEIRA. 2014.pdf: 1367912 bytes, checksum: ce67615c64eb7aab04b8047bbf4f4aa8 (MD5) / Made available in DSpace on 2014-10-07T14:02:12Z (GMT). No. of bitstreams: 1 TESE PALOMA SILVA SILVEIRA. 2014.pdf: 1367912 bytes, checksum: ce67615c64eb7aab04b8047bbf4f4aa8 (MD5) / O aborto provocado é tema constante nas pesquisas brasileiras, na área da Saúde Pública, contudo, as temáticas da decisão e do itinerário abortivo são ainda pouco exploradas, sobretudo quando o aborto é realizado por pessoas de camadas médias. Esta tese visa contribuir para a superação desta lacuna ao analisar experiências de abortos de mulheres e homens pertencentes a estratos sociais médios do Nordeste brasileiro, focalizando a construção da decisão e o itinerário abortivo. Para isto, foi realizada uma pesquisa qualitativa no período de maio a dezembro de 2012, em que foram entrevistadas vinte mulheres e sete homens que passaram pela experiência de interromper uma gravidez. A tese está estruturada em duas partes. Na primeira parte, apresentamos uma revisão bibliográfica, a linha argumentativa da tese, os objetivos da pesquisa e o posicionamento teórico adotado referente a gênero e poder. Na segunda parte, são apresentados uma discussão metodológica e os resultados em forma de três artigos. No Artigo I, discutimos como a prática do aborto está envolta pelo segredo no Brasil e as consequências disto para a realização do estudo. Assim, analisamos as três lógicas identificadas que impõem o segredo ao aborto: a legal, a moral e a relacional e, posteriormente, tratamos dos aspectos metodológicos. No Artigo II, analisamos a construção da decisão pelo aborto. Constatamos que, para compreender a construção da decisão, temos que entendê-la como um processo composto por distintos momentos: a suspeita/confirmação da gestação, o pensar sobre o desfecho da gravidez, a tomada de decisão pela interrupção, o viabilizar esta decisão e o efetivar o aborto. No Artigo III, analisamos, especificamente, as experiências de aborto realizadas em clínicas privadas. Verificamos que existem diferentes clínicas e diversas modalidades de atendimento realizadas pelos médicos nestes serviços privados. Discutimos, assim, como a ilegalidade do aborto expõe as mulheres a situações de total vulnerabilidade. A tese é finalizada com algumas considerações relacionadas às contribuições da pesquisa. / Induced abortion is a constant theme in Brazilian research in the area of Public Health, however the themes of the decision and the abortion route are yet unexplored, especially when the abortion is performed by people of middle class. This thesis aims to contribute to overcoming this gap by analyzing the experiences of abortions in women and men from middle social strata of the Brazilian Northeast, focusing on the construction of the decision and the abortion route. For this, a study was conducted in the period May to December 2012, in which 20 women and seven men who had the experience to end a pregnancy were interviewed. The thesis is structured in two parts. In the first part we present a literature review, the line of argument put forward in this thesis, the theoretical position adopted regarding gender and power, and detail to support the research objectives. In the second part a methodological discussion and the results in the form of three articles are presented. In the article I discussed the way in which the practice of abortion is shrouded by secrecy in Brazil, and the consequences for the study. Thus, we analyzed the three identified logics that impose the secret abortion: legal, moral and relational, and subsequently treat the effects and methodological answers. In Article II analyzes the construction of the decision to abort. We note that to understand the construction of the decision we have to understand it as a process composed of distinct moments: the suspicion/confirmation of pregnancy, think about the outcome of pregnancy and decision making by the interruption, enabling the decision and the effect abortion. In Article III specifically analyze the experiences of abortions performed in private clinics. We found that there are different modalities and clinical care provided by the doctors at these clinics. Discussed, as well as the illegality of abortion exposes women to situations of complete vulnerability. The thesis concludes with some considerations related to the contributions of the research.

La presente investigación se desarrolló con el objetivo de determinar la relación entre la capacitación y la satisfacción laboral en los colaboradores asistenciales del sector privado salud en las clínicas de la categoría III - I en Lima Metropolitana 2021. Para responder ello, se analizó a una muestra representativa y aleatoria de 349 colaboradores asistenciales de las clínicas de la categoría III - I en Lima Metropolitana 2021, mediante un enfoque cuantitativo y correlacional. En cuanto a la recolección de los datos, se aplicó una encuesta con 38 aseveraciones graduada por los 5 niveles de la escala de Likert. Este instrumento se diseñó a partir de la operacionalización de las variables capacitación y satisfacción laboral. Luego de haber finalizado la encuesta, se procesaron y analizaron los resultados mediante el programa estadístico SPSS Statics 25, para validar la hipótesis general e hipótesis específicas del estudio. Es así como, al rechazar la hipótesis nula y aceptar la hipótesis alterna, se evidenció la existencia de una relación entre la capacitación y la satisfacción laboral en los colaboradores asistenciales del sector privado salud en las clínicas de la categoría III - I en Lima Metropolitana 2021. A partir de lo desarrollado en la investigación, se concluyó que la satisfacción laboral de la población en estudio se relaciona con diversos factores, siendo uno de ellos la capacitación. Como recomendación, se planteó realizar estudios similares con enfoques mixtos y análisis multifactoriales, gestionar la capacitación de acuerdo a los resultados, y mejorar el paquete de compensación total. / This research was developed with the objective of determining the relationship between training and job satisfaction in healthcare employees from the private health sector in category III - I clinics in Lima Metropolitana 2021. To respond this, a representative and random sample of 349 healthcare collaborators from clinics of the category III - I in Lima Metropolitana 2021 was analysed, using a quantitative and correlational approach. In respect of the data collection, a survey was applied with 38 statements graded by the 5 levels of the Likert scale. This instrument was designed from the operationalization of the variables training and job satisfaction. After completing the survey, the results obtained were processed and worked using the statistical program SPSS Statics 25, in order to validate the general hypothesis and specific hypotheses of the study. Thus, by rejecting the null hypothesis and accepting the alternate hypothesis, the existence of a relationship between training and job satisfaction was evidenced in healthcare employees from the private health sector in category III - I clinics in Lima Metropolitana2021. As a result of the research, it was concluded that the job satisfaction of the healthcare workers is related to manifold factors, one of them being training. It is suggested to develop similar studies with mixed approaches and multifactorial analysis, manage training according to results, and improve the total compensation package. / Tesis

En el presente trabajo de investigación se busca evaluar el impacto de las incertidumbres del Impuesto a la Renta en las clínicas privadas cuando la legislación tributaria no dictamina un tratamiento preciso, conciso y libre de interpretaciones. Este impacto se verá reflejado bajo el vigor de la CINIIF 23: La Incertidumbre frente a los Tratamientos del Impuesto a las Ganancias, al ser de carácter interpretativo genera diversas casuísticas de aplicación siendo un aporte enriquecedor al reconocer el impacto que se revelará en los Estados Financieros cuando se reconoce una posición tributaria incierta favoreciendo la transparencia de información de riesgo en favor de los usuarios y del mismo modo ser una fuente de información para la Administración Tributaria. En ese sentido, el objetivo de esta investigación es determinar el análisis de las incertidumbres del Impuesto a la Renta y el impacto financiero en las Clínicas Privadas en Lima Metropolitana. El presente trabajo se ha desarrollado en cinco partes. En el Capítulo I, Marco Teórico se presenta un estudio del sector, se desarrollan las variables de investigación tales como el impuesto a la renta y las principales incertidumbres haciendo un símil con la jurisprudencia. En el Capítulo II, Plan de Investigación, se define la problemática del contexto de la investigación, los objetivos como las hipótesis generales y específicas; luego en el Capítulo III, Metodología de la Investigación, se define la metodología, la población y la muestra; así como la elección de los instrumentos para la realización de la investigación cuantitativa y cualitativa. En el Capítulo IV Desarrollo de la Investigación, se realiza la aplicación de los instrumentos de investigación como las entrevistas a profundidad y encuestas; así como el desarrollo de un caso práctico para determinar el impacto de las incertidumbres tributarias en las clínicas. En el Capítulo V, Análisis de Resultados, se desarrolla el análisis de la información obtenida de la aplicación de los instrumentos validando la hipótesis general e hipótesis específicas. / The following research seeks to assess the impact of Income Tax uncertainties on private clinics where tax legislation does not dictate precise, concise and a free of interpretation treatment. This impact will be reflected under the vigour of IFRIC 23: Uncertainty over Income Tax Treatments, being interpretive in nature, generates various implementation case studies being an enriching contribution in recognizing the numerical impact that is revealed in financial statements when an uncertain tax position is recognized favouring the transparency of risk information in favour of users and in the same way as being a source of information in favour of users and as well-being a source of information for the Tax Administration. In this sense, the objective of this research is to determine the analysis of income tax uncertainties and the financial impact on private clinics in Lima Metropolitana. This work has been developed in five parts. Chapter I, Theoretical Framework presents a study of the sector, develops research variables such as income tax and major uncertainties by doing a simile with jurisprudence. Chapter II, Research Plan, defines the problem of the research context, objectives such as general and specific hypotheses; Then in Chapter III, Research Methodology, the methodology, population and sample are defined; as well as the choice of instruments for the conduct of quantitative and qualitative research. Chapter IV Research Development, research tools such as in-depth interviews and surveys are applied; as well as the development of a case study to determine the impact of tax uncertainties on clinics. Chapter V, Results Analysis, develops the analysis of the information obtained from the application of the instruments validating the general and specific hypotheses. / Tesis

El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto financiero de la Norma Internacional de Contabilidad NIC 20: Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales bajo el contexto Covid-19 en las clínicas privadas de Lima Metropolitana, año 2020. Este tema porque, como es de nuestro conocimiento, actualmente, el Perú y el mundo está viviendo una crisis sanitaria que afecta no solo a la salud de los afectados, sino también genera problemas con la economía (continuidad de empresa en marcha). El Gobierno peruano con la finalidad de continuar con la cadena de pagos aprobó la creación del programa “Reactiva Perú” el mismo que consta de brindar préstamos a empresas que lo requieran a una tasa inferior a la del mercado en condiciones normales, cabe recalcar que este será brindado bajo ciertas restricciones y la liquidez recibida será utilizada para pagar únicamente obligaciones de corto plazo con trabajadores y proveedores. El trabajo de investigación está dividido en cinco capítulos que son los siguientes: Capítulo I Marco Teórico, alimentado de una recopilación de antecedentes de fuentes primarias donde se desarrollan conceptos acerca de las normas internacionales de información financiera (NIIF´S), norma internacional de contabilidad NIC 20 Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales, Préstamo Reactiva Perú y Covid-19. Capítulo II Plan de Investigación, en donde se formula el planteamiento del problema, la justificación, los objetivos e hipótesis y por último los parámetros y limitaciones. Capítulo III Metodología de Trabajo, se determinó la población y las muestras para los análisis cuantitativos y cualitativos. Capítulo IV Desarrollo de la Investigación, donde se puso en ejecución las metodologías estudiadas en el capítulo III, las mismas que fueron la realización de las entrevistas a profundidad, encuestas y caso práctico. Capítulo V Análisis de Resultados, en donde se analiza la aplicación de las entrevistas a profundidad, encuestas y caso práctico. Finalmente, se llega a la conclusión con la validación de la hipótesis general y específicas en base a los resultados obtenidos en las tablas cruzadas y CHI cuadrado. / The present thesis research work aims to diagnose the financial impact of the International Accounting Standard IAS 20: Accounting for Government Grants and Disclosure of Government Assistance under the context of Covid-19 in private clinics in Metropolitan Lima, year 2020. This topic because, as we are aware, Peru and the world are currently experiencing a health crisis that affects not only the health of those affected, but also generates problems with the economy (business continuity). The Peruvian government, in order to continue with the payment chain, approved the creation of the "Reactiva Perú" program, which consists of providing loans to companies that require them at a rate lower than the market rate under normal conditions. It should be noted that this program will be provided under certain restrictions and the liquidity received will be used only to pay short-term obligations with workers and suppliers. The research work is divided into five chapters, which are as follows: Chapter I Theoretical Framework, based on a compilation of background information from primary sources where concepts about international financial reporting standards (IFRS), international accounting standard IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, Reactiva Peru loan and Covid-19 are developed. Chapter II Research Plan, where the problem statement, justification, objectives and hypotheses are formulated, and finally the parameters and limitations. Chapter III Work Methodology, where the population and the samples for the quantitative and qualitative analyses were determined. Chapter IV Research Development, where the methodologies studied in chapter III were implemented, which were the in-depth interviews, surveys and case study. Chapter V Analysis of Results, where the application of in-depth interviews, surveys and a practical case is analyzed. Finally, the conclusion is reached with the validation of the general and specific hypotheses based on the results obtained in the crossed tables and CHI squared. / Tesis