Natural disasters have always been and probably always will be a problem for humans and their settlements. With global warming seemingly increasing the frequency and strength of the climate related disasters, and more and more people being settled in urban centers, the ability to model and predict damage is more important than ever.The aim of this thesis has been to model and analyze a broad range of disaster types and the kind of impact that they have. By modeling damage indices for disaster types as different as hurricanes and volcanic eruptions, the thesis helps with understanding both similarities and differences between how disasters work and what impact they have on societies experiencing them. The thesis comprises four different chapters in addition to this introduction, where all of them include modeling of one or more types of natural disasters and their impact on real world scenarios such as local budgets, birth rates and economic growth.Chapter 2 is titled “Natural Disaster Damage Indices Based on Remotely Sensed Data: An Application to Indonesia". The objective was to construct damage indices through remotely sensed and freely available data. In short, the methodology exploits that one can use nightlight data as a proxy for economic activity. Then the nightlights data is matched with remote sensing data typically used for natural hazard modeling. The data is then used to construct damage indices at the district level for Indonesia, for different disaster events such as floods, earthquakes, volcanic eruptions and the 2004 Christmas Tsunami. The chapter is forthcoming as a World Bank Policy Research Paper under Skoufias et al. (2017a).Chapter 3 utilizes the indices from Chapter 2 to showcase a potential area of use for them. The title is “The Reallocation of District-Level Spending and Natural Disasters: Evidence from Indonesia" and the focus is on Indonesian district-level budgets. The aim was to use the modeled intensity from Chapter 2 to a real world scenario that could affect policy makers. The results show that there is evidence that some disaster types cause districts to move costs away from more general line items to areas such as health and infrastructure, which are likely to experience added pressure due to disasters. Furthermore, volcanic eruptions and the tsunami led to less investment into more durable assets both for the year of the disaster and the following year. This chapter is also forthcoming as a World Bank Policy Research Paper under Skoufias et al. (2017b).The fourth chapter, titled “Urban Global Impact of Earthquakes from 2004 through 2013", is a short chapter focusing on earthquake damage and economic growth. This chapter is an expansion of the index used in the previous two chapters, where we use global data instead of focusing on a single country. Using a comprehensive remotely sensed dataset of contour mapsof global earthquakes from 2004 through 2013 and utilizing global nightlights as an economic proxy we model economic impact in the year of the quakes and the year after. Overall, it is shown that earthquakes negatively impact local urban light emissions by 0.7 percent.Chapter 5 is named “A Whirlwind Romance: The Effect of Hurricanes on Fertility in Early 20th Century Jamaica" and deviates from the prior chapters in that it is a historical chapter that looks at birth rates in the early 1900s. The goal was to use the complete and long-term birth database for Jamaica and match this with hurricane data to check fertility rates. We create a hurricane destruction index derived from a wind speed model that we combine with data on more than 1 million births across different parishes in Jamaica. Analyzing the birth rate following damaging hurricanes, we find that there is a strong and significant negative effect of hurricane destruction on the number of births. / Natural disasters have always been and probably always will be a problem for humans and their settlements. With global warming seemingly increasing the frequency and strength of the climate related disasters, and more and more people being settled in urban centers, the ability to model and predict damage is more important than ever.The aim of this thesis has been to model and analyze a broad range of disaster types and the kind of impact that they have. By modeling damage indices for disaster types as different as hurricanes and volcanic eruptions, the thesis helps with understanding both similarities and differences between how disasters work and what impact they have on societies experiencing them. The thesis comprises four different chapters in addition to this introduction, where all of them include modeling of one or more types of natural disasters and their impact on real world scenarios such as local budgets, birth rates and economic growth.Chapter 2 is titled “Natural Disaster Damage Indices Based on Remotely Sensed Data: An Application to Indonesia". The objective was to construct damage indices through remotely sensed and freely available data. In short, the methodology exploits that one can use nightlight data as a proxy for economic activity. Then the nightlights data is matched with remote sensing data typically used for natural hazard modeling. The data is then used to construct damage indices at the district level for Indonesia, for different disaster events such as floods, earthquakes, volcanic eruptions and the 2004 Christmas Tsunami. The chapter is forthcoming as a World Bank Policy Research Paper under Skoufias et al. (2017a).Chapter 3 utilizes the indices from Chapter 2 to showcase a potential area of use for them. The title is “The Reallocation of District-Level Spending and Natural Disasters: Evidence from Indonesia" and the focus is on Indonesian district-level budgets. The aim was to use the modeled intensity from Chapter 2 to a real world scenario that could affect policy makers. The results show that there is evidence that some disaster types cause districts to move costs away from more general line items to areas such as health and infrastructure, which are likely to experience added pressure due to disasters. Furthermore, volcanic eruptions and the tsunami led to less investment into more durable assets both for the year of the disaster and the following year. This chapter is also forthcoming as a World Bank Policy Research Paper under Skoufias et al. (2017b).The fourth chapter, titled “Urban Global Impact of Earthquakes from 2004 through 2013", is a short chapter focusing on earthquake damage and economic growth. This chapter is an expansion of the index used in the previous two chapters, where we use global data instead of focusing on a single country. Using a comprehensive remotely sensed dataset of contour mapsof global earthquakes from 2004 through 2013 and utilizing global nightlights as an economic proxy we model economic impact in the year of the quakes and the year after. Overall, it is shown that earthquakes negatively impact local urban light emissions by 0.7 percent.Chapter 5 is named “A Whirlwind Romance: The Effect of Hurricanes on Fertility in Early 20th Century Jamaica" and deviates from the prior chapters in that it is a historical chapter that looks at birth rates in the early 1900s. The goal was to use the complete and long-term birth database for Jamaica and match this with hurricane data to check fertility rates. We create a hurricane destruction index derived from a wind speed model that we combine with data on more than 1 million births across different parishes in Jamaica. Analyzing the birth rate following damaging hurricanes, we find that there is a strong and significant negative effect of hurricane destruction on the number of births.

La presente tesis fue elaborada con la finalidad de analizar la asignación de costos en el proceso productivo del arroz y su incidencia en la toma de decisiones financieras. La evaluación se dará en las empresas molineras de la región San Martin en Tarapoto en el año 2018, ya que producen arroz y ofrecen servicios de molino. Bajo este escenario, nuestra tesis se desarrolla en el sector agrícola, especialmente en el del arroz, que es un producto básico para las canastas familiares en todo el país. Por ello, se analizará desde el proceso de cultivo del arroz hasta la cosecha y comercialización, para verificar si están optimizando recursos. En adición a ello, la función de la correcta asignación de los costos y gastos incurridos durante la etapa de producción es que exista un control financiero para determinar cómo viene realizando sus operaciones la empresa. El impacto que trae consigo nuestra tesis, es también de validar el alcance de las políticas contables; como la NIC 2 Inventarios y NIC 41 Agricultura principalmente en el sector agrícola, ya que muchas veces, la norma no es muy clara del todo y no tiene un alcance completo para el sector, por lo mismo que la industria tiene factores ajenos (ambientales principalmente) que hace más complicada el manejo de sus procesos internos. De esta forma, realizamos la presente tesis para que sirva como aporte a las empresas del sector, a que pueden generar ventajas competitivas, a través del control interno y de su correcta aplicación de la norma contable. Esto genera que se puede tomar mejores decisiones financieras y evaluar si los productos que ofrecen a los diversos clientes, generan rentabilidad y valor agregado para la empresa. Ya que, si se logra identificar mejoras en las etapas de producción, la empresa va tener mejor posición en el sector, y en consecuencia, mayores ingresos y recursos para mejorar infraestructura, tecnología, etc. / This thesis was prepared in order to analyse the allocation of costs in the rice production process and its impact on financial decision-making. The evaluation will be given in the mill companies of the San Martin region in Tarapoto in 2018, since these companies produce rice and offer mill services. Under this scenario, our thesis is developed in the agricultural sector since, at present, it is one of the markets that is constantly growing, especially that of rice, which is the basic product for family baskets around the country. In turn, if from the rice cultivation process to harvest and marketing, they are optimizing resources. In addition to this, the function of the correct allocation of costs and expenses incurred during the production stage is that there is a financial control to determine how the company is carrying out its operations. The impact that our thesis brings is also to validate the scope of accounting policies; such as IAS 2 Inventories and IAS 41 Agriculture mainly in the agricultural sector, since many times, the standard is not very clear at all, so the industry has other factors (mainly environmental) that makes the management of its internal processes. In this way, we carry out this thesis to serve as a contribution to companies in the sector, which can generate competitive advantages, through internal control and its correct application of the accounting standard. This generates that you can make better financial decisions and evaluate whether the products they offer to the various clients generate profitability and benefit for the company. Since, if it is possible to identify improvements in the production stages, the company will have a better position in the sector, and consequently, greater revenues and resources to improve infrastructure, technology, etc. / Tesis

La finalidad de este trabajo de investigación es determinar el impacto de la ISO 31000:2018 Sistema de Gestión de Riesgo en las finanzas de las empresas importadoras del Sector Comercio de Lima Metropolitana al año 2019. El presente trabajo cuenta con el marco teórico basado en fuentes académicas y de relevancia en los temas de ISO 31000:2018, COSO ERM 2017, Gestión de riesgos, impacto financiero y sector comercio. Al realizar la investigación se utilizó la metodología de investigación mixta que posee un enfoque cualitativo y cuantitativo. Para el desarrollo del enfoque cualitativo se realizaron dieciséis preguntas con base en los objetivos planteados en la matriz de consistencia, las cuales fueron necesarias para utilizar la herramienta de la entrevista a profundidad a expertos relevantes en los temas de gestión de riesgo. Para el desarrollo del enfoque cuantitativo se elaboró un cuestionario de diecisiete preguntas y se utilizó la herramienta de la encuesta para la recopilación de datos. Las encuestas fueron enviadas a empresas del sector comercio que importan autos nuevos y usados, que se ubiquen en Lima Metropolitana. Los resultados de la investigación demuestran que la ISO 31000:2018 genera un impacto financiero en las empresas; sin embargo, no solo se enfoca en los indicadores financieros, sino en la gestión operativa de las empresas. La sinergia de cada área funcional de la empresa contribuye con el cumplimiento de los objetivos propuesto en un determinado periodo de tiempo. Por último, se elaboró un caso práctico para poder examinar cómo gestionan sus riesgos y si poseen un sistema de gestión de riesgo que contribuya al cumplimiento de los objetivos de la empresa. / The purpose of this research work is to determine the impact of ISO 31000: 2018 Risk Management System on the finances of import companies in the Commerce Sector of Metropolitan Lima as of 2019. The present work has the theoretical framework based on academic and relevant sources in the subjects of ISO 31000: 2018, COSO ERM 2017, Risk management, financial impact and commerce sector. When conducting the research, the mixed research methodology was used which has a qualitative and quantitative approach. For the development of the qualitative approach, sixteen questions were asked based on the objectives set out in the consistency matrix, which were necessary to use the in-depth interview tool for relevant experts in risk management issues. For the development of the quantitative approach, a seventeen questionnaire was developed and the survey tool for data collection was used. The surveys were circulated to companies in the commerce sector and importing new and used cars and located in Metropolitan Lima City. The results of the investigation show that ISO 31000: 2018 have a financial impact on those companies. However, it not only focuses on financial key indicators, operational management indicators are also impacted. The synergy of each functional area of the company contributes to the fulfillment of the objectives proposed in a certain period. Finally, a case study was developed to show how they manage their risks and if they have a risk management system that contributes to the fulfillment of the company's objectives. / Tesis

Social, political, and economic trends suggest that the United States may soon join other United Nations Framework Convention on Climate Change (UNFCCC) countries in drafting substantive, national climate change policy. After providing a brief overview of past and present climate action taken both nationally and internationally, this paper explores different economic solutions to address the externalities of fossil fuel emissions. Alternatives include command-and-control regulation, a carbon tax, and a cap-and-trade program. Several factors, including domestic political anti-tax sentiment, suggest that a cap-and-trade framework is the most promising market-based alternative to reduce carbon emissions within the United States’s electricity sector. Case studies focus on the power generation components of four Texas utilities: Austin Energy, CPS Energy of San Antonio, NRG Energy, and Luminant and assess cap-and-trade’s ramifications on electricity prices. Utilities would seek to pass through to customers in the form of higher electricity prices up to 100 percent of expenses incurred from mitigating greenhouse gas (GHG) emissions. Three primary factors will determine how a given carbon dioxide cap-and-trade allowance price will affect the electricity price charged by utilities: the carbon intensity of the generation fuel mix, whether the wholesale electricity market is regulated or competitive, and whether greenhouse gas allowances are auctioned or grandfathered to covered entities. Consumer elasticity would determine resulting demand for the higher priced energy. Relatively inelastic electricity consumption could cause electricity sector customers to incur financial losses approximately eight times larger than producers by the year 2020 under a mature cap-and-trade framework. Furthermore, evidence suggests market-based GHG reduction tools such as a cap-and-trade schema alone are not sufficient to decarbonize the electricity generation sector. Without complementary regulatory policies that mandate transition to clean energy sources, cap-and-trade will only succeed in redistributing the opportunity cost associated with the carbon externality. / text

El presente trabajo de investigación tiene como objetivo determinar El Régimen Mype Tributario y su impacto Financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017, para esto es imprescindible realizar un análisis a la Ley y su reglamento, en este sus requisitos, obligaciones, el pago de sus impuestos y su impacto financiero. Este trabajo se encuentra conformado en 5 capítulos que son: Capítulo I Marco teórico, se realiza una investigación de fuentes primarias, donde se desarrollan conceptos del código tributario, regímenes tributarios y otros donde se contextualice la Ley, y la relación e impacto que origine a la información financiera de la empresa. Capítulo II Plan de investigación, se plantea la situación problemática de la tesis, el problema principal, problemas específicos, objetivo general y objetivos específicos, la hipótesis inicial e hipótesis específicos. Capítulo III Metodología de investigación, se definió la población, la muestra para las investigaciones cualitativas y cuantitativas de esta tesis. Capítulo IV Desarrollo de investigación, se realiza la investigación a través de la entrevista a profundidad a expertos en el tema tributario y financiero en asesorar empresas consideradas Mypes, el cual va dirigido este trabajo de investigación; encuestas a empresas de este rubro y el desarrollo práctico de ésta. Capítulo V Análisis de resultados, se realiza el análisis de los instrumentos y caso práctico; se concluye con la validación de la hipótesis general y específicas en base a los resultados obtenidos en las tablas cruzadas y Chi cuadrado, luego que hayamos realizado este análisis se concluye según las hipótesis planteadas, de acuerdo a la hipótesis general que el Régimen Mype Tributario impacta Financieramente en las empresas del sector peluquería en el distrito de Miraflores, año 2017, también se concluye según las hipótesis específicas que el acogimiento, las obligaciones formales y la declaración y pago de impuestos del Régimen Mype Tributario impactan Financieramente en estas empresas; todas estas afirmaciones se confirman en el análisis de los ratios financieros que varían según el régimen tributario al que se pertenece. / The objective of this research work is to determine the Mype Tax Regime and its impact on the financial statements of companies in the hairdressing sector of Miraflores district, 2017, for this it is essential to carry out an analysis of the Law and its regulations, in this their requirements, obligations, the payment of their taxes and their financial impact. This work is made up of 5 chapters that are: Chapter I Theoretical framework, an investigation of primary sources is carried out, where concepts of the tax code, tax regimes and others are developed where the Law is contextualized, and the relation and impact that originates to the financial information of the company. Chapter II Research plan, the problematic situation of the thesis, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses are presented. Chapter III Research methodology, the population was defined, the sample for the qualitative and quantitative investigations of this thesis. Chapter IV Research development, research is carried out through an in-depth interview with experts in the tax and financial field in advising companies considered Mypes, which is aimed at this research work; surveys to companies of this heading and the practical development of this one. Chapter V Analysis of results, the analysis of the instruments and practical case is carried out; we conclude with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and Chi square, after we have made this analysis, we conclude according to the hypotheses, according to the general hypothesis that the Mype Tax Regime has an impact In the Financial Statements of the companies of the hairdressing sector in the district of Miraflores, year 2017, it is also concluded according to the specific hypothesis that the reception, the formal obligations and the declaration and payment of taxes of the Mype Tax Regime have an impact on the Financial Statements of These companies; All these statements are confirmed in the analysis of the financial ratios that vary according to the tax regime to which they belong. / 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

El presente trabajo de investigación tiene por finalidad identificar los posibles impactos financieros en las empresas de seguros para el ramo de rentas vitalicias por el efecto de transición de la norma aún vigente de los contratos de seguros NIIF 4, a la nueva norma NIIF17, la cual, debido a su complejidad entrará en vigencia en enero 2022. La NIIF 17 presenta mayores indicadores para medir los activos y pasivos de las empresas de seguros, con lo que permitirá la comparabilidad de los EEFF en el sector. Este trabajo se encuentra basado en el sector seguros, específicamente en las empresas que ofrecen productos de rentas vitalicias. Consideramos como tema importante que las empresas de seguros tengan en cuenta los cambios que presentará el uso de esta nueva norma, que, si bien su uso obligatorio se ha prolongado para el 2022, la complejidad de la norma hace necesario un estudio anticipado para evaluar todos los posibles impactos a las diferentes áreas de las compañías con lo que permita anticiparse a las limitaciones de la disponibilidad de recursos que la compañía requiera para la adaptación de la nueva norma. Para validar nuestras hipótesis utilizamos instrumentos cualitativos, tales como entrevistas a profundidad, los cuales fueron realizados a expertos del sector de seguros, miembros de la firma más importante de servicios financieros en el Perú, así como a personas involucradas en el sector. Asimismo, presentaremos tres (3) casos prácticos, que simularan los efectos de la transición de la NIFF, en los cuales evaluaremos el impacto financiero en los Estados Financieros en las empresas del sector seguros. / The objective of this research work is to guide the results on the profitability of insurance companies for the life annuity branch due to the effect of the transition from the current standard of insurance contracts IFRS 4 to the new standard IFRS17. IFRS 17 presents major indicators to measure the assets and liabilities of insurance companies, with the possibility of comparing the Financial Statements in the sector. This work is based on the insurance sector, specifically on companies that offer life annuity products. Consider as an important issue that insurance companies take into account the changes that present the use of this new standard, which although its mandatory use is extended to 2022, the complexity of the rule requires an early study to evaluate all possible effects to the different areas of the companies with what can be anticipated to the limitations of the availability of the resources that the company requires for the adaptation of the new norm. To validate our hypotheses we use qualitative instruments, stories such as in-depth interviews, those that were carried out by experts in the insurance sector, members of the most important financial services firm in Peru, as well as people involved in the sector. Likewise, we will present three (3) practical cases, which will simulate the effects of the transition of the NIFF, in which we evaluate the financial impact in the Financial Statements in the companies of the insurance sector. / Tesis

This project follows the implementation of a new supply fulfillment model for a service organization. Research findings provide evidence that a change in operating model can result in an increase in firm performance. The purpose of this project is to study a real-life example of an organization experiencing an increase in firm performance based on a change in operating model. The project utilizes historical data of growth and average costs to determine the environment for the current year experiencing the change in operating model. It is determined that this study reveals a decrease of order costs, increase in data integrity and standardization, and an increase in overall order quality.

La presente investigación fue elaborada para determinar los impactos financieros y tributarios de los desmedros en la fase de almacenamiento y comercialización en empresas transnacionales del sector farmacéutico durante el año 2017 en Lima. Para lograrlo, se basará la investigación en la NIC 2 “Inventarios” (en adelante NIC 2), emitida en enero 2005, cuya aplicación inició a partir del 01 de enero del 2006, la Norma Internacional de Contabilidad 12 “Impuesto a las ganancias” (en adelante NIC 12), emitida en enero de 1998, cuya aplicación inicial fue a partir del 01 de enero del 2003 y la Ley del Impuesto a la Renta del Perú y su respectivo Reglamento. Las dos normas contables mencionadas tienen relación y algunos elementos en común cuyas diversas interpretaciones, técnicas de valoración y modificaciones realizadas, impactarán directamente en la toma de decisiones. Para validar nuestras hipótesis, hemos realizado trabajos de campo a las principales farmacéuticas en Lima, empresas a las que hemos encuestado. Para esto, hemos contactado con expertos en el tema de tratamiento financiero y tributario, a quienes hemos entrevistado y, finalmente, hemos realizado un (1) caso práctico para evaluar el impacto financiero de nuestro tema de tesis. A partir de los datos analizados, concluimos que hay un impacto financiero y tributario dentro de las empresas, impacto que puede ser significativo si no se tiene un control de los desmedros. / The present investigation was elaborated to determine the financial and tributary impacts of the demerits in the storage and marketing phase of the pharmaceutical sector during the year 2017 in Lima. To achieve this, the investigation will be based on IAS 2 "Inventories" (hereinafter IAS 2), issued in January 2005, whose application began as of January 1, 2006, the International Accounting Standard 12 "Income Tax" (hereinafter, IAS 12), issued in January 1998, whose initial application was effective January 1, 2003 and the Income Tax Law of Peru and its respective Regulations. The two accounting standards mentioned are related and some common elements whose various interpretations, valuation techniques and modifications made, will directly impact the decision making. To validate our hypotheses, we have carried out fieldwork to the main pharmaceutical companies in Lima, companies that we have surveyed. For this, we have contacted experts in the field of financial and tax treatment, whom we have interviewed and, finally, we have made one (1) practical case to evaluate the financial impact of our thesis topic. Based on the data analyzed, we conclude that there is a financial and tax impact within the companies, an impact that can be significant if there is no control over the losses. / Tesis

This research paper creates a comprehensive statistical model, relating financial impact of risk engineering activity, and insurance claims costs. Specifically, the model shows important statistical relationships among six variables including: types of risk engineering activity, risk engineering dollar cost, duration of risk engineering service, and type of customer by industry classification, dollar premium amounts, and dollar claims costs. We accomplish this by using a large data sample of approximately 15,000 customer-years of insurance coverage, and risk engineering activity. Data sample is from an international casualty/property insurance company and covers four years of operations, 2006-2009. The choice of statistical model is the linear mixed model, as presented in SAS 9.2 software. This method provides essential capabilities, including the flexibility to work with data having missing values, and the ability to reveal time-dependent statistical associations.