La presente investigación tiene por objetivo evaluar el impacto tributario de los principales gastos de promoción reparables y su relación con el principio de causalidad aplicado en los laboratorios farmacéuticos trasnacionales de Lima Metropolitana durante el ejercicio fiscal 2017. Al respecto, existen distintas posiciones por parte de la Administración Tributaria y de los entes jurisprudenciales en cuanto al tratamiento tributario de tales gastos, lo cual ha originado que los contribuyentes del sector farmacéutico no tengan una posición muy clara sobre este tema. Por ello, este estudio busca aclarar y dar a conocer cuáles son los gastos de promoción observados por la Administración Tributaria que podrían ser reparables, así como los criterios y pautas para sustentar dichos gastos como “escudo fiscal” de los laboratorios farmacéuticos frente a un proceso de fiscalización. En ese sentido, se ha recurrido al análisis de diferentes jurisprudencias que tratan sobre la deducibilidad de tales gastos y también se tomaron en cuenta las opiniones de gerentes y socios del área tributaria de las principales firmas auditoras a nivel mundial, estudios de abogados y del gremio ALAFARPE (Asociación Nacional de Laboratorios Farmacéuticos). Todo ello ha permitido concluir, que los gastos de promoción son uno de los más importantes para este tipo de negocio y que los principales gastos son las muestras médicas, congresos y eventos médicos. Para el caso de las muestras médicas, podrían ser deducibles si se cuenta con todos los sustentos para su acreditación. Por otro lado, para los congresos y eventos médicos la Administración Tributaria no acepta dicho gasto, ya que la principal controversia de Sunat por este gasto es el principio de causalidad cuestionando la necesidad de tal gasto. Sin embargo, los expertos del tema opinan que, si deberían ser deducibles, ya que estos si cumplen con el principio de causalidad. / The present investigation evaluates the tax impact of the main repairable promotion expenses and its relation with the principle of causality applied in transnational pharmaceutical laboratories of Metropolitan Lima in the period of 2017. There are different positions between the Peruvian Tax Administration and the jurisprudential organisms regarding the tax treatment of such expenses, which has caused that the contributors of the pharmaceutical sector don´t, have a very clear position on this subject. Therefore, this study seeks to clarify the promotional costs that are observe for the Peruvian Tax Administration that could be deductible, as well as the criteria and guidelines to support such expenses as "tax shield" of pharmaceutical laboratories facing an audit process. In this sense, an analysis of different jurisprudences that deal with the deductibility of such expenses and the different opinions of manager and partner of tax area in the leading audit firms world-wide, law firms and the ALAFARPE association (National Association of Pharmaceutical Laboratories). All this has allowed to conclude that the promotion expenses are one of the most important in the determination of Income Tax and are mainly the expenses of medical samples, congresses and medical events. In the case of medical samples, it could be deductible if all the proofs are available for their accreditation. Regarding congresses and medical events, the Tax Administration does not accept this expense, since the main controversy of Sunat by this expense is the principle of causality questioning the need for such expense. However, the experts on this matter believe that they should be deductible since those comply with the principle of causality. / Tesis

The dynamic capabilities perspective has become one of the most vibrant approaches to strategic management. Despite its growing popularity, it has faced criticism because of ambiguity and contradictions in dynamic capabilities literature. There has been increasing calls to address the fragmentation in the literature and provide empirically collaborated insights if it is to fulfil its potential as a distinct approach to strategic management. The microfoundations research agenda remains an emerging theme in the dynamic capabilities literature and since the overarching emphasis of a microfoundational approach is in the explanatory primacy of the micro-level especially in its relation to macro-level entities, it covers a wide array of subjects at several levels. One of the main criticisms of the microfoundations approach is a lack of multi-level analysis and there has been calls for multi-level theory development to connect levels within particular contexts since dynamic capabilities are path dependent and context-specific. This thesis explores the multi-level nature of dynamic capabilities in the Information Technology Security context and empirically investigates the impact of microfoundations of dynamic capabilities on firm capability renewal and reconfiguration. It overcomes the challenge associated with fragmentation in dynamic capabilities by presenting a conceptual model for the multi-level nature of dynamic capabilities. By explicating where dynamic capabilities reside, we can more purposely impact on them to advance our scholarly understanding and proffer practical managerial interventions to directly enhance specific abilities of sensing, seizing and reconfiguring to achieve superior outcomes. The research employed the Gioia qualitative case study research methodology and research methods used were 35 semi-structured interviews and observations. The research findings suggest that firms renew and reconfigure their capabilities to align with the changing industry and industry standards, and client needs. Firms also renew and reconfigure capabilities and capability framework due to internal strategic organisational learning and to align with firm’s specific business strategies. Capability renewal and reconfiguration is vital to achieve technical and evolutionary fitness. In addition, findings inform that dynamic capabilities in the form of ability to sense, seize and reconfigure exhibit at macro, meso and micro levels. Actor’s external engagement with significant institutions enables superior sensing ability. Accumulated experience is exploited to gain credibility with clients to win business, and demystifying firm processes and clarity of language in firm artefacts achieve superior knowledge articulation and codification processes by actors. Structuring of simple routines and capabilities enable ease of internal knowledge transfer but susceptibility to intellectual property theft by outsiders whereas complex routines and capabilities create challenges for knowledge transfer but are harder for competitors to discern and copy. Drawing on the research findings, the thesis presents a conceptual model for the multi-level microfoundations of dynamic capabilities in knowledge-intensive domains with relevance for theory and practice.

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This thesis presents content-related and construct-related validity evidence for science sub-tests within Student Selection Test (SST) in Turkey via underlying the content, cognitive processes, item characteristics, factorial structure, and group differences based on high school type. A total number of 126,245 students were present in the research from six type of school in the data of SST 2006. Reliability Analysis, Item Analysis, Principle Component Analysis (PCA) and one-way ANOVA have been carried out to evaluate the content-related and construct-related evidence of validity of SST. SPSS and ITEMAN programs were used to conduct the above-mentioned analyses. According to the results of content analysis, science items in the SST 2006 found to be measuring various cognitive processes under knowledge, understanding and problem solving cognitive domains. Those items loaded under three factors according to PCA findings which were measuring very close dimensions. Moreover, a threat to validity was detected via one-way ANOVA due to significant mean difference across high school types.

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Orientador: Jorge Megid Neto / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-15T09:12:57Z (GMT). No. of bitstreams: 1 Rink_Juliana_M.pdf: 2369419 bytes, checksum: 188fe09b0c5b8cae8ad54242de151d07 (MD5) Previous issue date: 2009 / Resumo: O presente trabalho caracteriza-se como uma pesquisa do tipo Estado da Arte e tem por objetivo descrever e analisar as características e tendências da produção científica apresentada sob a forma de artigos nos quatro Encontros de Pesquisa em Educação Ambiental (EPEA), realizados nos anos de 2001, 2003, 2005 e 2007. Os 303 trabalhos completos foram estudados a partir dos seguintes descritores: autor do artigo; instituição de origem; nível educacional; área de conhecimento e foco temático do estudo. Os resultados apresentam dados sobre a base institucional da produção, revelando forte desequilíbrio inter-regional da mesma, que se encontra deslocada para o eixo Sudeste-Sul do país; além de claro predomínio de autorias vinculadas às instituições promotoras dos Encontros - Unesp, USP e UFSCar. Revelam também: (a) o forte interesse com questões voltadas para o ensino escolar Formal, prevalecendo os trabalhos que abrangem os vários níveis escolares de maneira genérica (22%), ou aqueles voltados para a Educação Superior (16%) ou Anos Finais do Ensino Fundamental (13%); (b) a falta de investigações ligadas à Educação Infantil e aos Anos Iniciais do Ensino Fundamental; (c) que grande parcela da produção não privilegia uma área de conhecimento específica relativa à Educação Ambiental (45%), embora haja quantidade significativa de estudos ligados à Ecologia (11%); (d) o predomínio de investigações que mapeiam ou abordam as Características e Concepções de Indivíduos (33%) sobre algum aspecto da Educação Ambiental, seguido por um conjunto de trabalhos com foco temático em Fundamentos Teóricos e Curriculares em/para Educação Ambiental (29%); além de parcela significativa de artigos voltados para Conteúdos e Métodos em Educação Ambiental (10%). O trabalho ainda aponta elementos importantes para reflexão sobre a pesquisa em Educação Ambiental e sobre a constituição dos EPEAs enquanto promotores da divulgação das pesquisas na área, sinalizando para a necessidade de se ampliar e estimular a difusão da produção acadêmica brasileira em Educação Ambiental. / Abstract: This work is characterized as State of the Art research and aims to describe and analyze the characteristics and trends of scientific production presented in four encounters Research in Environmental Education (EPEA), conducted from 2001, 2003, 2005 and 2007. The 303 complete papers were studied from the following descriptors: author of the article, the home institution, educational level, knowledge, and the thematic focus of the study. The results provide data on the institutional basis of production, showing strong inter-regional imbalance of the same, which is moved to the South-south, in addition to the predominance of authorship related to the institutions promoting the encounters - UNESP, USP and UFSCar. They also reveal: (a) strong interest in issues facing the school formal, whichever works covering the various grade levels in a generic way (22%) or those pursuing higher education (16%) or the Final Years Elementary school (13%) (b) the lack of investigations on the Early Childhood Education and Early Years of Elementary Education, (c) that a large portion of production does not favor a specific area of expertise on environmental education (45%) although there are significant number of studies related to ecology (11%) (d) the predominance of research that maps or address the characteristics and conceptions of individuals (33%) on some aspect of Environmental Education, followed by a series of works focused theme in Theoretical Foundations and Curriculum in / for environmental education (29%), besides a significant portion of articles focused on Contents and Methods in Environmental Education (10%). The work also shows important elements for reflection on research in environmental education and the formation of EPEAs while promoting the dissemination of research in the area, indicating the need to expand and encourage the dissemination of the Brazilian academic production in Environmental Education. / Mestrado / Ensino, Avaliação e Formação de Professores / Mestre em Educação

OBJETIVOS: Determinar la proporción de trabajos presentados en el Congreso Peruano de Gastroenterología (1998-2008) que fueron publicados en revistas científicas y sus factores asociados. MATERIALES Y MÉTODOS: Se revisó todos los resúmenes presentados al Congreso Peruano de Gastroenterología y se evaluó sus características. Luego se buscó si fueron publicados a través de una estrategia de búsqueda usando Google Académico. Se evaluó la asociación entre las características de los resúmenes y su publicación usando regresión logística múltiple. RESULTADOS: Se evaluó 417 resúmenes, la media de autores fue de 4,9 ± 2,6, 17% fueron reportes de caso. Los estudios retrospectivos fueron más frecuentes (66,3%) pero disminuyeron con los años (p<0,001) al igual que los descriptivos (79,1%), solo 2,9% fueron experimentales y 12,2% longitudinales. Tuvieron una mediana de 65 personas por estudio. La proporción de publicación fue de 8,2% (34/417), la mayoría (82,4%) fue publicado en la Revista de Gastroenterología del Perú y solo uno en inglés, 16/34 tenían al menos un autor diferente al resumen. El tiempo medio de publicación fue de 10,8±10,4 meses. En el análisis multivariado se encontró asociación la publicación de los resúmenes con haber sido presentado en los congresos después del año 2004 (OR: 5,5; IC95%: 2,2-14,0) y ser analíticos (OR: 3,4; IC95%: 1,4-8,3). CONCLUSIONES: El Congreso Peruano de Gastroenterología tiene una baja proporción de publicación de los resúmenes presentados, lo cual puede ser tomado como indicador de calidad de estos resúmenes y del proceso de revisión. Se deben tomar medidas para estimular la publicación de los trabajos presentados. / OBJECTIVES: To determine the proportion of abstracts presented at the Congreso Peruano de Gastroenterología (the major Peruvian gastroenterological scientific meeting), that had been published in scientific journals, the date of publication and its associated factors. MATERIALS & METHODS: Longitudinal retrospective and analytic study; the publication rate of all the abstracts presented in the biennial Congreso Peruano de Gastroenterología between 1998 and 2008 was assessed. Google Scholar engine was used. The searching strategy performed included: (“Study location” AND “population studied” AND “main outcome”) AND (autor:First OR autor:Second OR autor:Last). Logistic regression was used, considering p<0.05 statistically significant. RESULTS: Publication rate was 8.2% (34/217), statistically significant differences were found among meeting years (p<0.001). There were also differences between study design, objectives (more in analytic studies) and measurement (more in longitudinal studies)(p<0.001). 82.4% were published in the Revista de Gastroenterología del Perú. The median time for publication was 10.8±10.4 months; this variable and the meeting year, study type, journal of publication or accordance between the abstract and publication characteristics showed no statistical differences. The mean authors’ number was 5.02±2.4; analytic studies have less authors than the descriptive ones (3.6 vs 6.1; p=0.012) CONCLUSION: The Congreso Peruano de Gastroenterología presents a low publication rate of the abstracts presented, which can be used as a quality indicator of the abstracts and the reviewing process.

LMTP, PMT, RPE, ANV participaron en la concepción y diseño del estudio. EGR y PMT recopilaron los libros de resúmenes. LMTP, RPE, ANV, LFNS y EVS recopilaron los datos; PMT realizó el control de calidad y el análisis de datos. LMTP, RPE y PMT redactaron el manuscrito; ANV, EGR, EVS, LFNS aportaron críticamente al manuscrito. Todos los autores aprobaron la versión final del trabajo. / Objetivos. Determinar la proporción de publicación de los resúmenes presentados a los congresos científicos nacionales de estudiantes de medicina de Perú entre los años 2002 y 2009 y sus factores asociados. Materiales y métodos. Se realizó una cohorte retrospectiva, se evaluó las características de todos los resúmenes presentados y se determinó si habían sido publicados en revistas científicas utilizando una estrategia de búsqueda validada con Google Académico. Se calculó los riesgos relativos (RR), crudos y ajustados mediante la regresión de Poisson con varianza robusta para evaluar asociación con los factores analizados. Resultados. Se analizó 532 resúmenes; 52 (9,8%) fueron publicados en revistas científicas luego de su participación en el congreso; en todos los casos fue en revistas peruanas y en español. La principal revista donde se publicaron fue (CIMEL) (13/52). La mediana del tiempo de publicación fue de 13 meses (rango: 0-75). El que un alumno de la Universidad Nacional Mayor de San Marcos (RR: 5,18; IC95%:2,3-11,6) sea autor del resumen y que el resumen sea de autoría colaborativa entre alumnos de dos universidades (RR: 3,64; IC95%:1,1-11,7) son factores asociados en el análisis multivariado. Conclusiones. La proporción de publicación de resúmenes presentados a los congresos científicos nacionales de estudiantes de medicina de Perú es baja. Se deben implementar nuevas medidas y reforzar las existentes para incentivar una mayor publicación de los trabajos presentados. / Objectives. To determine the publication rate of abstracts submitted at the national scientific meetings of medical students in Peru between 2002 and 2009, and associated factors. Materials and methods. A retrospective cohort was performed; the characteristics of overall abstract submitted were assessed. In addition, whether they were published in scientific journals was determined by way of a search strategy validated using Google Scholar. Crude and adjusted relative risks (RR) were calculated using Poisson regression with robust variance to assess association with the analyzed factors. Results. 532 abstracts were analyzed, 52 (9.8%) of which were published in scientific journals after their presentation at a scientific meeting. All of them were published in Peruvian journals written in Spanish. The most important journal in which they were published was Ciencia e Investigación Médica Estudiantil Latinoamericana (CIMEL) (13/52). The median of publication time was 13 months (range: 0-75). The fact that a student from the Universidad Nacional Mayor de San Marcos (RR: 5.18; CI95%:2.3-11.6) is the author of the abstract and that the abstract was collaboratively written by students from two universities (RR: 3.64; CI95%:1.1-11.7) are associated factors in the multivariate analysis. Conclusions. The publication rate of abstract submitted at national scientific meetings of medical students in Peru is low. New strategies should be taken, and the existing ones should be reinforced in order to increase the publication rate of the abstract submitted.

Thesis (M. A.) --University of Limpopo, 2019. / This study explores a literary comparative examination of crime between Africa and Scandinavia, with special attention to Botswana and Norway. Smith’s and Nesbo’s selected novels are used as primary texts for analysis. The novels are, therefore, set in two different areas. These writers depict crime from the African and European perspectives. Chapter One deals with a brief introduction, and the aim and objectives of the study. It also expands on the theoretical background and provides definitions of terms that are used in this paper. Chapter Two presents views from various scholars on crime. This study is based on an Afro-Western approach of literary analysis. In other words, there are thoughts by both African and Western writers which assist in determining possible and noticeable similarities and differences, on the issue of crime. Chapter Three analyses crime from an African perspective while Chapter Four discusses crime from a Western point of view. Each of these chapters reflects on crime through character portrayal and depiction within its context. Chapter Five is a comparative analysis of both novels. The chapter identifies possible similarities and differences, mainly of the depiction of crime in different settings – Africa and Scandinavia, committed by blacks and whites. However, the structural and linguistic approaches of both the novels are also reviewed, assisting in discovering the life, in comparison, of the authors. The last chapter (Chapter Six), is a conclusion of the study and future suggestions. Basically, the study argues that blacks only should not be portrayed as perpetrators, but that whites too can be culprits. Again, there should be an equal of measurement on the weight and honour of the two races. Lastly, the moral is that without considering skin colour, financial and social backgrounds, justice must be served equally. Hence, whoever is caught in any form of wrongdoing, they must be given the appropriate punishment – regardless of race, colour, religious creed, gender, financial and social background. Key Words: Crime, Afro-Western, Marxism, suspense, detective, identity, puzzle, fix, accumulation, class, characterisation and setting.