The aim of this study was to identify difficulties experienced by caregivers of children orphaned by HIV/AIDS. The aim was achieved through the following objectives: investigate the family background of caregivers of AIDS orphans; investigate the general emotional impact of caring for AIDS orphans on caregivers; investigate the health impact of caring for AIDS orphans on caregivers; investigate the extent of financial impact of caring for AIDS orphans on caregivers; investigate the impact of caring for AIDS orphans on the social life of caregivers; to make recommendations so as to assist in helping caregivers. A literature review and the qualitative empirical research method were used to achieve the aim and thus, the objectives stated above. The literature review revealed the following difficulties experienced by caregivers of AIDS orphans: lack of knowledge regarding the formal adoption of orphans; lengthy process administered by an increasingly overstretched system; bad behaviour by orphans; stress resulting to poor physical and mental health, strained personal relationships and lowering of standards of care; poverty; "role strain" and "identity"; interpersonal and family conflicts; isolation and fear for the future; excessive workload of having to care for children; and stigma and discrimination relating to HIV/AIDS. However, this study highlighted the following difficulties: poverty; stress and depression; family fights; adoption; bad influence on orphans by neighbours; education; lack of training; lack of social services support; lack of community support structures; and lack of prior planning by orphans' parents. The conclusions drawn from this study are that there were similar problems revealed in this study to those identified in the literature. For example, both literature and this study revealed poverty, stress and interpersonal and family conflicts as major problems experienced by caregivers. Grandparents and other family members who were caregivers in this study did not see "role strain" and "identity" as major stumbling blocks. Stigma and isolation were also some of the problems not directly experienced by most caregivers. However, it was evident that lack of involvement of some of these caregivers with the community, has led to their not experiencing stigmatisation and isolation. The following recommendations were made: caregivers should be given adequate training on how to use the grants given to orphans; researchers should use their research findings to influence government policy regarding termination of grants for orphans, that is, as long as orphans are still attending school or university, grants should not be terminated; universities and government should set aside special bursaries or study loans for orphans at universities, and these loans must only be paid when the orphans are in the position to do so; government should make extra funds available to give to caregivers as incentives; Social Welfare Department should be strengthen so that free counselling could be given to caregivers whenever is necessary; School-Based Support Teams (SBST) committees in schools should be capacitated and empowered; capacitate and empower non -governmental organisations (NGOs); and there should be a strong interaction between schools, NGOs, social workers, nurses and police. Limitations of the current study were also identified. This study could not show with absolute certainty whether the problems identified are related to orphanhood in general, rather than orphanhood by HIV/AIDS. Thus it was deemed necessary in future to have a comparison group of caregivers of orphans due to reasons other than HIV/AIDS. Other limitations included reliance on one population race. The study cannot ascertain whether these findings can be applicable to caregivers from other race groups such as white or coloured races. South Africa is a multicultural society with different norms and values. Thus, the way we react to certain stimuli might be influenced to a large extent by our customs and values. Further limitations included reliance on one specific type of caregiving. The study did not explore other type such as orphanages, but concentrated on what is regarded as the traditional safety net. / Thesis (M.Ed.)--North-West University, Vaal Triangle Campus, 2009.

The aim of this study was to identify difficulties experienced by caregivers of children orphaned by HIV/AIDS. The aim was achieved through the following objectives: investigate the family background of caregivers of AIDS orphans; investigate the general emotional impact of caring for AIDS orphans on caregivers; investigate the health impact of caring for AIDS orphans on caregivers; investigate the extent of financial impact of caring for AIDS orphans on caregivers; investigate the impact of caring for AIDS orphans on the social life of caregivers; to make recommendations so as to assist in helping caregivers. A literature review and the qualitative empirical research method were used to achieve the aim and thus, the objectives stated above. The literature review revealed the following difficulties experienced by caregivers of AIDS orphans: lack of knowledge regarding the formal adoption of orphans; lengthy process administered by an increasingly overstretched system; bad behaviour by orphans; stress resulting to poor physical and mental health, strained personal relationships and lowering of standards of care; poverty; "role strain" and "identity"; interpersonal and family conflicts; isolation and fear for the future; excessive workload of having to care for children; and stigma and discrimination relating to HIV/AIDS. However, this study highlighted the following difficulties: poverty; stress and depression; family fights; adoption; bad influence on orphans by neighbours; education; lack of training; lack of social services support; lack of community support structures; and lack of prior planning by orphans' parents. The conclusions drawn from this study are that there were similar problems revealed in this study to those identified in the literature. For example, both literature and this study revealed poverty, stress and interpersonal and family conflicts as major problems experienced by caregivers. Grandparents and other family members who were caregivers in this study did not see "role strain" and "identity" as major stumbling blocks. Stigma and isolation were also some of the problems not directly experienced by most caregivers. However, it was evident that lack of involvement of some of these caregivers with the community, has led to their not experiencing stigmatisation and isolation. The following recommendations were made: caregivers should be given adequate training on how to use the grants given to orphans; researchers should use their research findings to influence government policy regarding termination of grants for orphans, that is, as long as orphans are still attending school or university, grants should not be terminated; universities and government should set aside special bursaries or study loans for orphans at universities, and these loans must only be paid when the orphans are in the position to do so; government should make extra funds available to give to caregivers as incentives; Social Welfare Department should be strengthen so that free counselling could be given to caregivers whenever is necessary; School-Based Support Teams (SBST) committees in schools should be capacitated and empowered; capacitate and empower non -governmental organisations (NGOs); and there should be a strong interaction between schools, NGOs, social workers, nurses and police. Limitations of the current study were also identified. This study could not show with absolute certainty whether the problems identified are related to orphanhood in general, rather than orphanhood by HIV/AIDS. Thus it was deemed necessary in future to have a comparison group of caregivers of orphans due to reasons other than HIV/AIDS. Other limitations included reliance on one population race. The study cannot ascertain whether these findings can be applicable to caregivers from other race groups such as white or coloured races. South Africa is a multicultural society with different norms and values. Thus, the way we react to certain stimuli might be influenced to a large extent by our customs and values. Further limitations included reliance on one specific type of caregiving. The study did not explore other type such as orphanages, but concentrated on what is regarded as the traditional safety net. / Thesis (M.Ed.)--North-West University, Vaal Triangle Campus, 2009.

“GreenPeace” es una tendencia que hoy en día las personas siguen, la cual tiene como objetivo poner fin a los abusos en contra del medio ambiente y disfrutar de un futuro “verde”. Es así que varios países se están inclinando en poner reglas estrictas respecto al cuidado del ecosistema, una de estas son eliminar o reducir la emisión de gases contaminantes por parte de los autos a motor. En varios países como Brasil, Suiza, Holanda entre otros; ya se pusieron limitaciones al funcionamiento de los autos a motor. Es así que las empresas empezaron a ofrecer autos eléctricos e híbridos. En el Perú está sucediendo algo parecido, ya que el estado ha empezado a brindar incentivos como la eliminación del ISC; asimismo, tienen planeado ofrecer bonos y otro tipo de ayuda con el fin de incentivar el ingreso de los autos eléctricos e híbridos. Por tal motivo a futuro, las empresas automotoras que no se unan a este cambio, no serán sostenibles y estarán destinadas a quebrar. El presente trabajo de investigación profesional ha sido realizado con la finalidad de evaluar el impacto financiero que tendrán las empresas importadoras del sector automotriz a razón de la renovación del parque automotor en Lima con autos híbridos. Por lo tanto, ha sido desarrollado en relación a los conceptos financieros, principalmente, los costos, ya que, es la variable más influyente del tema investigado. Este trabajo de investigación se centra en el estudio de las empresas importadoras del sector automotriz en Lima. Es importante que las empresas en general del sector y sus principales gerencias, comprendan el impacto financiero que tendrán en el futuro próximo a razón de importar autos híbridos y la verdadera importancia de hacerlo, ya que, la escasez del combustible va en ascenso con el transcurso de los años y del consumo. En consecuencia, se espera que el presente trabajo de investigación sirva como base para lograr el entendimiento del sector y como se verá impactado financieramente a razón de la importación de estos vehículos. Para validar las hipótesis planteadas, se emplearon instrumentos de investigación cualitativos y cuantitativos. El instrumento cualitativo utilizado fue entrevista a profundidad a expertos del sector y los instrumentos cuantitativos fueron las encuestas realizadas. Todo el trabajo de investigación realizado tuvo como finalidad recabar información cualitativa y cuantitativa para corroborar las hipótesis planteadas. Finalmente, se desarrollará un caso práctico en el que se plantearán tres escenarios que comparan información financiera respecto a los vehículos de combustible convencionales que se encuentran en el mercado y a los vehículos híbridos. / "GreenPeace" is a trend that people nowadays follow, which aims to end abuses against the environment and enjoy a "green" future. Thus, several countries are inclined to set strict rules regarding the care of the ecosystem, one of these is to eliminate or reduce the emission of polluting gases by motor cars. In several countries like Brazil, Switzerland, Holland among others; limitations were already placed on the operation of motor cars. Thus, companies began offering electric and hybrid cars. Something similar is happening in Peru, since the state has begun to provide incentives such as the elimination of the ISC; They also plan to offer bonuses and other assistance in order to encourage the entry of electric and hybrid cars. For this reason in the future, automotive companies that do not join this change will not be sustainable and will be destined to fail. This professional research work has been carried out with the purpose of evaluating the financial impact that the importing companies of the automotive sector will have due to the renewal of the automotive fleet in Lima with hybrid cars. Therefore, it has been developed in relation to financial concepts, mainly costs, since it is the most influential variable of the subject under investigation. This research work focuses on the study of import companies in the automotive sector in Lima. It is important that companies in general in the sector and their main management understand the financial impact they will have in the near future due to the import of hybrid cars and the true importance of doing so, since fuel shortages are on the rise with the course of the years and consumption. Consequently, this research work is expected to serve as a basis for understanding the sector and how it will be financially impacted due to the importation of these vehicles. To validate the hypotheses raised, qualitative and quantitative research instruments were used. The qualitative instrument used was an in-depth interview with experts from the sector and the quantitative instruments were the surveys carried out. All the research work carried out was aimed at gathering qualitative and quantitative information to corroborate the hypotheses. Finally, a case study will be developed in which two scenarios that compare financial information regarding conventional fuel vehicles on the market and hybrid vehicles will be considered. / Tesis

La presente investigación tomará en cuenta los nuevos cambios presentados en el COSO ERM y evaluará el rol del COSO ERM en la gestión de créditos en el sector de Banca múltiple en el Perú durante el 2018. Los resultados del presente estudio permitirán tener una mejor gestión de riesgo que favorecerá a los negocios reforzando los temas de control de la empresa, identificando y administrando el riesgo de manera integral. Esto llevará a aumentar los resultados positivos y las ventajas de la organización, también reducir las secuelas negativas de los riesgos, pues permitirá identificarlos de manera oportuna. En los siguientes párrafos se presentará los objetivos y las hipótesis que se desprenden de esta investigación. Esta investigación consta de 5 capítulos. En el primer capítulo, se describe algunos conceptos compuestos en el marco teórico, donde se desarrollan el COSO ERM, los diferentes tipos de riesgos, gestión de crédito, rentabilidad, morosidad en el sector y normativas. En el segundo capítulo se desarrolla el plan de investigación. Se determina el problema, luego se detallará el objetivo principal y los específicos. Así como se presentará la hipótesis, la cual será validada a través de las herramientas de investigación. En el tercer capítulo se presentará la metodología de la investigación, el cual tendrá un enfoque mixto y como herramientas se aplicarán entrevistas a profundidad a especialistas en el sector banca y cuarenta encuestas a jefes o analistas que se desempeñan en el sector. En el cuarto capítulo se detallará el resultado de las entrevistas y encuestas aplicadas, las cuales se enlazan con los objetivos e hipótesis planteados en el plan de investigación. En el quinto capítulo, se detalla el análisis de la información recopilada en el capítulo 4. Además, se validan las hipótesis planteadas a través del chi cuadrado y del planteamiento de un caso y, finalmente, se presentarán las conclusiones y recomendaciones que se desprenden después de validar las hipótesis planteadas. / The present investigation will consider the new exchange rates presented in COSO ERM and evaluate the role of COSO ERM in credit management in the Multiple Banking sector in Peru during 2018. The results of this study will allow you to have a better risk management that will favor business by reinforcing the control themes of the company, identifying and managing the risk in full. This will increase the positive results and the benefits of the organization, as well as reduce the negative sequences of risks, so it will be possible to identify them in a timely manner. In the following paragraphs, the objectives and hypotheses that come from this investigation will be presented. This investigation consists of 5 chapters. In the first chapter, we describe some concepts made within the theoretical framework, from which the COSO ERM unfolds, the different types of risks, credit management, profitability, late payment in the sector and regulations. In the second chapter the research plan was developed. If the problem is determined, the main objective and specifics will be detailed. Thus, as the hypothesis will be presented, which will be validated through the investigative tools. In the third chapter, the research methodology will be presented, which will have a mixed approach and how tools will be applied to in-depth interviews with specialists in the banking sector and many interviews with analysts who are performing in the sector. In the fourth chapter, the result of the interviews and applied surveys will be detailed, as they relate to the objectives and hypotheses planted in the research plan. In the fifth chapter, the analysis of the information collected in chapter 4 is detailed. Also, if the hypotheses planted through the square chi and the planting of a case are validated, finally, the conclusions and recommendations that come off will be presented. to validate the planted hypotheses. / Tesis

La presente investigación tiene como objetivo evaluar el impacto financiero y tributario de la NIC 36: Deterioro del Valor de los Activos en empresas del sector comercial de útiles de oficina, insumos de cómputo y papelería de Lima, Año 2017. Para el desarrollo de la presente tesis se tiene como respaldo la Norma Internacional Contable 36, que se ejecutó a partir del 31 de Marzo del 2004. La NIC 36 nos señala establecer las políticas y procedimientos que una entidad debe aplicar para realizar un correcto cálculo de las estimaciones; asi como su registro utilizando como base de criterio el importe recuperable, para mostrar los importes correctos en los Estados Financieros. Capitulo I Marco teórico, se realiza una investigación de fuentes primarias para obtener información de las normas internacionales de información financiera (NIIFs), impacto financiero y tributario, que permite respaldar la investigación. En el capitulo II se trata de plantear la situación problemática del tema, el problema principal, el objetivo principal y específicos, la hipótesis principal y específicos para que sean validadas en la investigación. El capitulo III Metodologia de investigación se define la población y la muestra para la realizacion de la investigación cualitativa y cuantitativa. El capitulo IV se realiza la investigación a través de las entrevistas, encuestas y el desarrollo del caso practico. Capitulo V Analisis de resultados, se realiza el análisis de los instrumentos y el caso practico. Y se culmina con la validación de las hipótesis por medio de los resultados obtenidos en el CHI cuadrado. / The objective of this research is to evaluate the financial and tax impact of IAS 36: Impairment of Assets in companies in the commercial sector of office supplies, computer supplies and stationery in Lima, Year 2017. For the development of this thesis the International Accounting Standard 36, which was executed as of March 31, 2004, is supported. IAS 36 indicates that we establish the policies and procedures that an entity must apply in order to calculate the estimates correctly; as well as its registration using the recoverable amount as a criterion basis, to show the correct amounts in the Financial Statements. Chapter I Theoretical framework, an investigation of primary sources is made to obtain information of the international financial information standards (IFRS), financial and tax impact, which allows to support the investigation. In chapter II, we try to state the problematic situation of the subject, the main problem, the main and specific objective, the main and specific hypothesis to be validated in the investigation. Chapter III Research methodology is defined population and sample for the realization of qualitative and quantitative research. Chapter IV carries out the research through interviews, surveys and the development of the practical case. Chapter V Analysis of results, the analysis of the instruments and the practical case is carried out. And it culminates with the validation of the hypotheses by means of the results obtained in the square CHI. / Tesis

El presente trabajo de investigación fue realizado para indagar el impacto de la aplicación de la Norma Internacional de Contabilidad 2: Inventarios, en el deterioro de los equipos móviles en el sector de telecomunicaciones en Perú en el año 2018. Así mismo, en dicha investigación se busca dar a conocer el impacto que tiene los avances tecnológicos en la presentación de los Estados financieros de las compañías de telefonía año a año. Para el desarrollo de dicha investigación se ha utilizado las Normas Internacionales de Contabilidad como punto de partida para analizar su alcance y lo que esta subscribe. Además, se da a conocer cómo esta está relacionada con los continuos avances tecnológicos que afectan directamente en la rentabilidad de la empresas en el país. Es por ello que el presente trabajo de investigación se ha desarrollado en cinco partes. En primer lugar, se desarrolló el capítulo I en donde se procede a definir las palabras claves que nos ayudarán a desarrollar el tema principal. En segundo lugar, el capítulo II se explica el problema principal, los objetivos e hipótesis. En tercer lugar, el capítulo III, explica la metodología a utilizar a lo largo de la investigación, ya sea para el hallazgo de la muestra, población y desarrollo cuantitativo y cualitativo de ellas. En cuarto lugar, el capítulo IV, se desarrolló los instrumentos utilizados para poder recolectar información relevante que ayude en dicha investigación. Finalmente, el capítulo V, muestra el análisis de los instrumentos de investigación realizadas al igual que las conclusiones y recomendaciones finales. / This research work was realized to investigate the impact of the application of International Accounting Standard 2: Inventories, in the deterioration of mobile equipment in the telecommunications sector in Peru in 2018. Likewise, this research seeks to show the impact of technological advances in the presentation of the financial statements of companies in the telecommunications sector year after year. For the development of the research, the International Accounting Standards have been used as a start to analyze its scope and what is subscribed. In addition, it is disclosed how it is related to the continuous technological advances that directly affect the profitability of companies in the country. That is why, this research work has been developed in five parts. First, Chapter I, where we verify the keywords that will help us develop the main theme. Second, Chapter II, explains the main problem, the objectives and the hypotheses. Third, Chapter III, explains the methodology to be used throughout the investigation, whether for the finding of the sample, population and quantitative and qualitative development of them. Fourth, Chapter IV, verify the instruments used to be able to collect relevant information that helps in this research. Finally, chapter V shows the analysis of the research instruments carried out as well as the conclusions and final recommendations. / Tesis

Este trabajo de investigación tiene la finalidad de calcular el impacto de la NIA 315 en cuanto a finanzas, valoración e identificación de cada riesgo de incorrección material a través del conocimiento del ente junto con su entorno en la diligencia del otorgamiento crediticio, en el periodo 2018, de las ONG’s de Perú a bancos comunales. Para desarrollar este trabajo, hemos efectuado una investigación mixta (cuantitativa y cualitativa). Para la metodología cuantitativa se hizo uso de la herramienta de Encuestas con Escalas y el Análisis de Casos, y para la metodología cualitativa se hizo uso de las Entrevistas a Profundidad. Para la validación de nuestra hipótesis general y específicas, se realizaron trabajos de campo en las ONG’s más importantes del Perú que brindan créditos a bancos comunales del Perú, donde sus más importantes asesores de negocios fueron entrevistados y, además, se tuvo que contactar y entrevistar detalladamente a expertos. Por último, desarrollamos un práctico caso para poder examinar el impacto financiero que ocasionaba esta investigación sobre los estados financieros y se concluye que las praxis de la NIA 315 causan un positivo impacto financiero. / This research work has the purpose of calculating the impact of NIA 315 in terms of finances, valuation and identification of each risk of material misstatement through the knowledge of the entity along with its environment in the diligence of the credit grant, in the period 2018, from the ONGs of Peru to communal banks. To develop this work, we have carried out a mixed investigation (quantitative and qualitative). For the quantitative methodology, the tool of Scale Surveys and Case Analysis was used, and for the qualitative methodology, Depth Interviews were used. For the validation of our general and specific hypothesis, field work was carried out in the most important ONGs in Peru that provide credits to communal banks in Peru, where their most important business advisors were interviewed and, in addition, they had to contact and interview in detail to experts. Finally, we developed a practical case to examine the financial impact of this investigation on the financial statements and it is concluded that the praxis of NIA 315 cause a positive financial impact. / Tesis

La presente investigación se realiza con el objetivo de determinar el impacto tributario y financiero del sistema de detracciones en las empresas del sector reparación e instalación de maquinaria y equipo, en Miraflores, año 2018. En el primer capítulo se menciona definiciones importantes para entender el funcionamiento de las detracciones. También, se identifican fuentes necesarias para argumentar nuestra hipótesis y comprobar que las detracciones impactan en el aspecto tributario y financiero de las empresas. Para finalizar, se menciona la importancia del sector en la economía peruana. Es necesario especificar que este sector, reparación e instalación de maquinaria y equipo, es una actividad secundaria. La cual se encuentra dentro del sector principal denominado Industrias manufactureras. En el segundo capítulo se plantea los problemas, hipótesis y objetivos principales, y secundarios. En el tercer capítulo se menciona las metodologías utilizadas. Estas son las cualitativas y cuantitativas. Representadas por entrevistas en profundidad y encuestas, respectivamente. Como población de la metodología cualitativa, se entrevistó a dos especialistas en temas tributarios y contables. En la metodología cuantitativa se realizó encuestas a una cantidad determinada de empresas situadas en Miraflores. En el capítulo 4 se realiza la aplicación de los instrumentos cualitativos y cuantitativos. Así como, el caso práctico que demuestra cómo impacta las detracciones en los estados financieros de la empresa. Para finalizar, se analizan los resultados obtenidos. Estos se complementan con las conclusiones, las cuales, validan la hipótesis general y especificas del presente estudio. / The present thesis investigation is done with the objective of determine the tax and financial impact of the Detraction System of the in the companies of the Repair & Installation of machinery and equipment sector in Miraflores, year 2018. In the first chapter are mentioned the most important definitions to comprehend the functioning of Detractions. Also, we identify fundamental necessities to argue our hypothesis y prove that Detractions influence in the tax and financial aspects of the companies. Finally, it is mentioned the importance of this sector in the Peruvian economy, its necessary to specify that this sector, Repair & Installation of machinery and equipment, it’s a side activity, that belongs to the main sector, called Manufacturing Industry. In the second chapter are proposed the main and secondary problems, hypothesis and objectives. In the third chapter are mentioned the used methodologies. This are qualitative and quantitative. Represented by depth interviews and inquests, respectively. As population of the qualitative methodology, it has been made an interview to two experts in tax and accounting themes. In the quantitative methodology it has been made inquests to an established amount of companies located in Miraflores. In the fourth chapter, it’s demonstrated the application of both instruments, qualitative and quantitative. Also, we develop the practical case that proves how Detractions influence in the financial statements of companies. In the end, the results obtained in the interviews, inquests and practical case are analyzed. These results complement one another with the conclusions which validate the main and specific hypothesis of the present study. / Tesis

El presente trabajo de investigación fue realizado con la finalidad de evaluar la gestión de inventarios y su impacto financiero en el sector textil para las MYPES del Emporio Comercial de Gamarra, durante el año 2018. Este trabajo se basa en las empresas del sector textil, específicamente en las MYPES del Emporio Comercial de Gamarra, en el cual se desarrollan actividades económicas relacionadas a la industria textil de confecciones y servicios relacionados con la industria de la moda; es pertinente e importante comprender el proceso y desarrollo de la gestión de inventarios que a su vez repercute en un impacto financiero. Por tal razón, se desarrolla este trabajo de investigación con la finalidad de que genere aprendizaje y conocimiento al emplear las gestiones que actualmente se desarrollan en el mercado para minimizar los riesgos que genera una mala práctica. Para validar y sustentar las hipótesis planteadas, se utilizan dos instrumentos: instrumento cualitativo que son definidas con entrevistas a detalle de tres especialistas y el instrumento cuantitativo que refleja las encuestas realizadas a doce empresas del rubro textil. Finalmente, se desarrolla un caso práctico donde se detalla la gestión de inventarios, para determinar la cantidad necesaria para cada temporada que atenderá la empresa, con la finalidad de no producir en exceso, ya que será obsoleta para la siguiente temporada. Identificar la demanda futura es posible y medible mediante proyecciones de las temporadas altas y bajas, lo cual permite un control en la gestión, y de este modo mantener la cantidad de productos disponibles para la venta. / This research work was carried out with the purpose of evaluating Inventory Management and its Financial Impact on the Textile Sector for the MYPES of the Gamarra Commercial Emporium, during the year 2018. This work is based on companies in the textile sector, specifically in the MYPES of the Emporio Comercial de Gamarra in which economic activities related to the textile industry of clothing and services related to the fashion industry are developed, it is relevant and important to understand the process and development of Inventory Management which in turn has a financial impact. For this reason, this research work is developed with the purpose that generates learning and knowledge by using the procedures currently being developed in the market to minimize the risks generated by a bad practice. To validate and support the hypotheses raised, two instruments are used: qualitative instrument that are defined with detailed interviews of three specialists and the quantitative instrument that reflects the surveys conducted to twelve companies in the textile sector. Finally, a practical case is developed where Inventory Management is detailed, to determine the amount necessary for each season that the company will attend in order not to produce in excess, since it will be obsolete for the following season. Identify the future demand, it is possible and measurable to project the high and low seasons, which allows a control in the management of maintaining the quantity of products available for sale. / Tesis

El presente trabajo de investigación denominado: “Evaluación del Impacto Financiero y Tributario en la transición de la NIC 17 a la NIIF 16 en el sector minero", tiene como objetivo ilustrar a las empresas del sector, sobre la trascendencia de la nueva norma de arrendamientos en los estados financieros. El estudio se encuentra dividido en seis capítulos principales. En el marco teórico se presentan los constructos fundamentales del estudio, en los cuales se definen los conceptos clave que sitúan al lector en el contexto de la investigación. Acto seguido se expone el plan de investigación, en el cual se identifica el problema, la hipótesis planteada y los objetivos trazados. Más adelante se emplea la metodología mixta para profundizar en la percepción de las empresas del sector y medir su conocimiento sobre la nueva norma. Después se presentan los resultados del estudio y mediante la aplicación de un caso, se pretende ilustrar los principales cambios de la nueva norma. A continuación, se analizan los resultados de la investigación y se pretende evaluar el impacto en la transición hacia una nueva partiendo de los resultados de la investigación mixta y la literatura consultada. Finalmente, se concluye que la nueva norma traerá beneficios que mejoran la transparencia y la comparabilidad de la información, pero tendrá consecuencias en los contratos alquiler y los contratos de operación minera que involucran el arrendamiento de maquinaria y equipos, que pueden afectar las condiciones de los convenios de deuda y la calificación crediticia de las compañías mineras. / This research paper entitled: "Evaluation of Financial Impact and Taxation in the transition from IAS 17 to IFRS 16 in the mining industry", aims to illustrate to companies in the industry, about the importance of the new accounting standard for leases in the financial statements. The study is divided into six main chapters. In the theoretical framework the main constructs of the study are presented, in which the key concepts that put the reader in the context of the investigation are defined. Then is exposed the research plan, in which is identified the problem, the hypothesis and objectives. Later, the mixed methodology is used to deepen the perception of companies in the sector and to measure their knowledge of the new standard. After, the results of the study are presented and by applying a case, are intended to illustrate the main changes in the new standard. Then the research results are analyzed and pretend to assess the impact on the transition to a new standard, on the results of the joint research and the literature. Finally, we conclude that the new standard will bring benefits to improve transparency and comparability of information, but it will have consequences in the contracts rent and contract mining operation involving the leasing of machinery and equipment, which may affect the conditions of debt covenants and the rating credit of mining companies. / Trabajo de Suficiencia Profesional