“Partner project impact” with a focus on the form of collaboration's impact on subcontractors is the starting point of the work. Partnering is an area of knowledge that is unfortunately still placed in the background. From the labor market to teaching, the ignorance of partnering is noticeable. Whether it depends on the generation working in the industry or the lack of interest, is difficult to answer. This ignorance of the form of cooperation and its significance aroused interest in this report and the hope of creating a greater interest in partnering. With Byggdialog AB as a helping company and their extensive knowledge in the field of partnering, research has been done on how the work environment and finances affect the subcontractors in a partneringproject compared to other projects with, for example, a fixed-price contract.  Partnering is a way of working where you work together from an early stage towards a common goal and with open finances. The contractor must be involved at an early stage together with the customer to arrive at how to create the best product, where they include the subcontractors already in phase 1 to jointly develop the best way of working.  The economic factor of upcoming and ongoing projects is of great importance to companies and their choices for upcoming projects. Relationships and collaborations between all parties in the project, from client to main contractor and subcontractors will be a new factor that has to be considered before the next choice of project.  The purpose of this report is to investigate whether partnering has any impact on a project and the subcontractors in the project. The work compares projects with and without partnering to see if the open economy has any impact and if it affects the work environment and the work on site. The goal is to create an overall picture from client to craftsman and see if the form of cooperation has any significance. The work will be based on these issues.  • How do the subcontractors' craftsmen experience that partnering affects the work on site? o How does job satisfaction differ between projects with and without partnering? o How does the subcontractor experience that workinghours are affected by partnering? • For what financial reasons does a subcontractor take a job on a partnering project?  The method for examining the issues were carried out through interviews and questionnaires to examine the soft parameters that partnering is about, humans, relationships and cooperation. The interviewees will be all parties in the project to get the overall picture. In addition to these interviews, literature studies as scientific reports are used to increase the credibility of the results, but also to create a better whole of the study. The results and conclusions were based on the methods and are reported according to the points below. • Partnering has a positive impact on the workplace. The relationship between all subcontractors is experienced as more open and better when the financial self-interest disappears and the communication between all parties is clearer. • The work environment is perceived to be less stressful and thus increases well-being in the workplace. Through a good work attitude between each other and for the common goal, the risk of extra work on evenings and weekends is minimized. • Partnering creates security in a troubled market where you deal with the problems together and work together for a better project. A market with high competition makes it difficult to consider the options of choice for the next project. But good relations and cooperation are in many cases more profitable for the work environment and the economy, and are factors that affect the next choice of project.

El presente Trabajo de Suficiencia Profesional fue realizado con la finalidad de evaluar el impacto financiero y tributario de las mermas y desmedros en las empresas del sector manufactura basadas en las actividades de impresión en la Zona Este y Lima, 2017. La investigación se encuentra compuesta por cinco capítulos. En el primer capítulo, se encuentra el marco teórico, en el cual se definen los conceptos de las variables. En el segundo, se presenta el plan de la investigación, en el cual se identifica el problema, la hipótesis planteada y los objetivos trazados. En el tercer capítulo, se describe la metodología a emplear, la cual es un enfoque mixto que consta de los métodos de investigación cualitativa y cuantitativa. En el cuarto capítulo, se desarrolla los instrumentos de investigación utilizados y los casos prácticos. En el caso de los instrumentos son: Para la investigación cualitativa las entrevistas a profundidad y para la investigación cuantitativa la encuesta. Finalmente, en el quinto capítulo, se analizan los resultados de los instrumentos y casos prácticos utilizados. Además, se encuentran las conclusiones y recomendaciones sobre el estudio realizado. La principal conclusión es que el resultado de la investigación cualitativa y cuantitativa afirma nuestra hipótesis planteada, lo cual significa que las mermas y desmedros impactan en lo que respecta a la situación financiera y tributaria en las empresas del sector manufactura (actividades de impresión) en la Zona Este y Lima, 2017. / The present Work of Professional Sufficiency was carried out with the purpose of evaluating the financial and tributary impact of the mermas and demerits in the companies of the manufacturing sector based on the printing activities in the East Zone and Lima, 2017. The investigation is composed of five chapters. In the first chapter, we find the theoretical framework, in which the concepts of the variables are defined. In the second, the research plan is presented, in which the problem is identified, the hypothesis proposed and the objectives set. In the third chapter, the methodology to be used is described, which is a mixed approach consisting of qualitative and quantitative research methods. In the fourth chapter, the research instruments used and the practical cases are developed. In the case of instruments, they are for qualitative research, in-depth interviews and for quantitative research, the survey. Finally, in the fifth chapter, the results of the instruments and practical cases used are analyzed. In addition, there are the conclusions and recommendations on the study carried out. The main conclusion is that the result of qualitative and quantitative research affirms our hypothesis, which means that the losses and losses have a positive impact on the financial and tax situation in companies in the manufacturing sector (printing activities) in the East Zone and Lima, 2017. / Tesis

En el presente trabajo de investigación se analizó la determinación del Impacto Financiero de la Identificación y Valoración de Riesgos de Incorrección de las MYPEs para la Gestión de Recursos y Procesos Operativos del Sector Comercial Textil en la Asociación “Señor de Luren”; tomando como referencia la aplicación de la NIA 315. El tipo de investigación fue analítica, descriptiva y de campo. La población estudiada para el análisis cuantitativo se compone de 115 microempresas dedicadas al comercio textil en la Asociación Comercial “Señor de Luren”; asimismo, la población para el estudio cualitativo se compone de tres especialistas del rubro. Además, se realizó el análisis de tres casos en la cual cada empresa cumple con ciertos procedimientos particulares para un mayor entendimiento en la investigación. Se utilizó una muestra con un nivel de confianza del 0.95. Los datos fueron analizados con estadística descriptiva. Los resultados arrojaron que el 100% de los encuestados no tienen mapeados sus controles; sin embargo, aplican algunos de ellos por la experiencia que llevan en el rubro. Los microempresarios presentan deficiencias en las políticas contables; así como ineficiencia en la gestión de riesgos. Se recomienda implementar las mejoras propuestas para la Identificación y Valoración de Riesgos de Incorrección en las MYPEs y poder contar con una óptima Gestión de Recursos y de Procesos Operativos. / In the present work of investigation the determination of the Financial Impact of the Identification and Assessment of Risks of Improvement of the mechanisms for the Resource Management and Operational Processes of the Textile Trade Sector in the Association "Señor de Luren" was analyzed; As a reference for the application of ISA 315. The type of research was analytical, descriptive and field. The population studied for the quantitative analysis is composed of 115 micro enterprises dedicated to textile trade in the "Señor de Luren" Commercial Association; likewise, the population for the qualitative study is composed of three specialists of the sector. In addition, an analysis has been made of the cases in which each company meets the particular requirements for a better understanding of the research. A sample with a confidence level of 0.95 is shown. The data were analyzed with descriptive statistics. The results showed that 100% of respondents do not have their controls mapped; however, in the case of the experience they have in the field. Microentrepreneurs have deficiencies in accounting policies; As well as inefficiency in risk management. It is recommended to implement the improvements for Resource Management and of Operational Processes. / Tesis

El presente Trabajo de Suficiencia Profesional fue realizado con la finalidad de evaluar el impacto financiero y tributario de las mermas y desmedros en las empresas del sector manufactura basadas en las actividades de impresión en la Zona Este y Lima, 2017. La investigación se encuentra compuesta por cinco capítulos. En el primer capítulo, se encuentra el marco teórico, en el cual se definen los conceptos de las variables. En el segundo, se presenta el plan de la investigación, en el cual se identifica el problema, la hipótesis planteada y los objetivos trazados. En el tercer capítulo, se describe la metodología a emplear, la cual es un enfoque mixto que consta de los métodos de investigación cualitativa y cuantitativa. En el cuarto capítulo, se desarrolla los instrumentos de investigación utilizados y los casos prácticos. En el caso de los instrumentos son: Para la investigación cualitativa las entrevistas a profundidad y para la investigación cuantitativa la encuesta. Finalmente, en el quinto capítulo, se analizan los resultados de los instrumentos y casos prácticos utilizados. Además, se encuentran las conclusiones y recomendaciones sobre el estudio realizado. La principal conclusión es que el resultado de la investigación cualitativa y cuantitativa afirma nuestra hipótesis planteada, lo cual significa que las mermas y desmedros impactan en lo que respecta a la situación financiera y tributaria en las empresas del sector manufactura (actividades de impresión) en la Zona Este y Lima, 2017. / The present Work of Professional Sufficiency was carried out with the purpose of evaluating the financial and tributary impact of the mermas and demerits in the companies of the manufacturing sector based on the printing activities in the East Zone and Lima, 2017. The investigation is composed of five chapters. In the first chapter, we find the theoretical framework, in which the concepts of the variables are defined. In the second, the research plan is presented, in which the problem is identified, the hypothesis proposed and the objectives set. In the third chapter, the methodology to be used is described, which is a mixed approach consisting of qualitative and quantitative research methods. In the fourth chapter, the research instruments used and the practical cases are developed. In the case of instruments, they are for qualitative research, in-depth interviews and for quantitative research, the survey. Finally, in the fifth chapter, the results of the instruments and practical cases used are analyzed. In addition, there are the conclusions and recommendations on the study carried out. The main conclusion is that the result of qualitative and quantitative research affirms our hypothesis, which means that the losses and losses have a positive impact on the financial and tax situation in companies in the manufacturing sector (printing activities) in the East Zone and Lima, 2017. / Tesis

La presente tesis de investigación tiene como finalidad determinar el efecto del Sistema de Detracciones y su Impacto Tributario y Financiero en las Empresas Madereras de Lima - zona sur, año 2017, para ello se estudiaron las variables del sistema de detracciones, el impacto tributario y el impacto financiero, a través de dimensiones como: objetivo, aplicación, sanciones, depósito, estados financieros, liquidez y rentabilidad. El trabajo de indagación está dividido en cinco capítulos. El capítulo uno expone el marco teórico, presenta diferentes definiciones y fuentes de información para poner en funcionamiento la investigación. El capítulo dos sostiene el plan de investigación, aquí se expresa el problema y se determina el objetivo. El capítulo tres, detalla el método de la investigación y se adquiere la muestra para la investigación. El Capítulo cuatro explica la Investigación a través de la entrevista a profundidad, cuestionario y el desarrollo de un caso práctico. El capítulo cinco presenta el análisis de los resultados, resultados de las entrevistas, encuestas y el caso práctico. Se concluye con la hipótesis general que el Sistema de Detracciones si influye en el impacto tributario y financiero de las empresas madereras, y con las hipótesis específicas que el Sistema de Detracciones no influye en el impacto tributario y si influye en el impacto financiero, según los cálculos realizados utilizando la metodología del Chi Cuadrado. Finalmente, se elaboran las conclusiones y recomendaciones según los resultados obtenidos de los análisis de las hipótesis y objetivos formulados. / The objective of this thesis research is to determine the System of Detractions and its Tax and Financial Impact in the Timber Companies of Lima - south zone, 2017, for which the variables of the detraction system, the tax impact and the financial impact were analyzed, by means of dimensions such as: objective, application, penalties, deposit, financial statements, liquidity and profitability. The research work is divided into five chapters. The first chapter presents the theoretical framework and takes on different concepts and sources of information to carry out the research. The second chapter supports the research plan, here the problem is stated and the objective is defined. The third chapter describes the research methodology and the sample is obtained for the investigation. The fourth Chapter develops the Investigation through in-depth interviews, questionnaires and the development of a practical case. Chapter Five shows the analysis of the results, results of the interviews, surveys and the case study. The conclusion includes the general hypothesis that the System of Detractions does have an influence on the tax and financial impact of the timber companies, and the specific hypotheses that the System of Detractions does not have an influence on the tax impact and it does influence the financial impact, according to the calculations made using the Chi square methodology. Finally, the conclusions and recommendations are stated according to the results obtained from the analysis of the hypotheses and objectives formulated. / Tesis

Recently, the American Association of State Highway and Transportation Officials (AASHTO) indicated lack of competition and single-bid contracts in asphalt paving as a major issue facing state transportation departments. Single-bid contracts indicate a lack of competition which increases costs to state and local governments. During the period from 2005-2007 in Kentucky, 42 percent of all bids were awarded with only one firm bidding on the project. Of the asphalt paving jobs, 63 percent of those jobs were awarded to a single bidder. The analysis of this dissertation focuses on detecting tacit collusion in asphalt paving jobs in Kentucky. A focal point enables firms to coordinate bids and engage in a tit-for-tat strategy where they refuse to bid in each other’s counties. In this case the focal point is the county boundaries. Two factors contribute to the ability of firms to use county boundaries to coordinate bids. The first factor is that the political county boundaries form relatively small counties which allow a firm’s service area to cover multiple counties. The firms are able to claim counties and service the projects in those counties. The second factor is that a majority of asphalt projects which the Kentucky Transportation Cabinet puts up for bidding are exclusive to a specific county. This allows firms to know whether a project falls in a county within their bidding territory. Each county and firm in each of the 12 Kentucky Transportation Cabinet geographic districts was analyzed to see if there was evidence of bid coordination. The result is that in 94 out of 120 counties there was evidence of bid coordination or tacit collusion with increases in bid levels. There is evidence that 25 of the 31 Kentucky asphalt paving firms refuse to bid against their rivals in their rival’s territories. This refusal by firms to bid against each other resulted in single-bid contracts that were $70,595,466.09 above the competitive level.

Context: Prior research widely reaches the consensus that Palliative Care (PC) has proven clinical benefits. However, far less is known about the economic impact of PC. This thesis contributes to the existing literature by providing a comprehensive overview of PC costs oc-curring in individual organizational units and cost types from the perspective of a European mixed funded health care system. The objective of this thesis is to identify cost drivers of PC and to quantify their effects on hospital costs. Research Question: Does PC reduce hospital costs for adult patients with a non-accidental death? Methodology: The research design of the retrospective, observational cost analysis is based on administrative and medical patient data for all inhospitalised deaths in 2015 in a large aca-demic University hospital in Switzerland. The thesis consists of three separate cost analyses, of which the first compares hospital costs for patients receiving PC to costs for usual care (UC) patients using the propensity score, i.e. inverse probability weighting. The second and third analyses focus on PC patients only. These sub-studies compare the costs of a patient’s pre- and post-intervention hospital stay as well as investigate the role of the timing of PC in-terventions. Hereby, the costs for patients who receive a PC intervention during the first three days of their hospital stay (early PC patients) and patients who receive a PC intervention after three days of their hospital stay (late PC patients) are compared using the bootstrap method. Results: The first cost analysis provides heterogeneous results regarding the hospital costs for PC and UC patients. Average daily costs are lower for PC patients compared to UC pa-tients. However, due to the on average significantly longer hospital stays of PC patients, total costs are on a similar level for the two groups. Considering total ward costs only, costs are significantly higher for PC than for UC patients. Therefore, no unambiguous statement can be made, whether PC patients indeed have lower hospital costs as compared to UC patients. The second analysis reveals that hospital costs increase after a patient receives a PC inter-vention. The results of the third analysis show that late PC patients have higher hospital costs than early PC patients. Therefore, the timing of a PC intervention is of major importance pur-suing a cost avoidance strategy. Conclusion: The thesis provides empirical evidence supporting decision-makers and management accountants of the cost avoidance potential of PC interventions from different cost perspectives. The results contribute to the literature comprehensive information on hospi-tal cost drivers by shedding light on costs from different organizational units as well as individ-ual cost types of a hospital. This enhances transparency for internal and external stakeholders and can serve as a potential controlling instrument.:Content Index of Figures Index of Tables Index of Abbreviations Abstract 1 Introduction 1.1 Motivation 1.2 Research Objective 1.3 Outline of the Study 2 Conceptual Foundation 2.1 Palliative Care 2.2 Economic Evaluation Approach 2.3 Stationary Accounting 2.4 Ambulatory Accounting 3 Literature Review 3.1 Review Method 3.2 Results 3.3 Implications for this Study 4 Hypotheses Development 5 Research Design 5.1 Sample Selection 5.2 Clinical and Financial Data 5.3 Methods of Analysis 5.3.1 Cluster Code 5.3.2 Statistical Analysis 6 Empirical Results 6.1 Sample Characteristics 6.1.1 Baseline Table 6.1.2 Activity Records 6.2 Financial Analysis 6.2.1 Cost Allocation 6.2.2 Palliative Care vs. Usual Care 6.2.2.1 Total Costs 6.2.2.2 Costs per Day 6.2.2.3 Interim Conclusion 6.2.3 Palliative Care Intervention 6.2.3.1 Total Costs 6.2.3.2 Costs per Day 6.2.3.3 Interim Conclusion 6.2.4 Timing of PC Interventions 6.2.4.1 Total Costs 6.2.4.2 Costs per Day 6.2.4.3 Interim Conclusion 7 Conclusion 7.1 Main Findings and Discussion 7.2 Implications 7.3 Limitations and Outlook Bibliography Appendix Appendix I: Literature Review – Search String Appendix II: Baseline Table – Early vs. Late PC Patients Appendix III: Crude Data – PC vs. UC Patients Acknowledgment Affirmation on Oath / Kontext: Bisherige Forschungsergebnisse stimmen weitgehend überein, dass «Palliative Care» (PC) einen erheblichen klinischen Nutzen bieten kann. Über die wirtschaftlichen Auswirkungen von PC ist indes wenig bekannt. Diese Dissertation trägt zur bestehenden Literatur bei, indem sie eine umfassende Analyse der Kosten von PC unter den Rahmenbedingungen eines europäischen gemischt finanzierten Gesundheitssystems liefert. Dabei werden die Kosten einzelner Organisationseinheiten sowie die Kostenarten eines Spitals untersucht. Die Arbeit zielt darauf ab, Kostentreiber von PC zu identifizieren und deren Auswirkungen auf die Spitalkosten zu quantifizieren. Forschungsfrage: Senkt PC die Spitalkosten für erwachsene Patienten, welche an einem nicht-unfallbedingten Tod verstorben sind? Methodik: Das Forschungsdesign der retrospektiven Kostenanalyse basiert auf administrativen und medizinischen Patientendaten für das Jahr 2015 bezüglich inhospitalisierter Todesfälle eines grossen akademischen Universitätsspitals in der Schweiz. Die Dissertation besteht aus drei separaten Kostenanalysen. Mithilfe der Propensity Score-Methode (inverse probability weighting) vergleicht die erste Analyse die Spitalkosten von PC Patienten mit den Kosten von «usual care» (UC) Patienten. In der zweiten und dritten Analyse werden ausschliesslich PC Patienten unter Anwendung der Bootstrap-Methode untersucht. Dabei werden einerseits die Kosten eines Spitalaufenthalts vor und nach einer PC Intervention verglichen. Zum anderen wird die Bedeutung des Zeitpunkts einer PC Intervention untersucht, indem die Spitalkos-ten von Patienten mit einer frühen PC Intervention den Kosten von Patienten mit einer späten PC Intervention gegenübergestellt werden. Ergebnisse: Die erste Kostenanalyse liefert heterogene Ergebnisse bezüglich der Spitalkosten für PC und UC Patienten. Die durchschnittlichen Kosten pro Tag sind geringer für PC Patienten als für UC Patienten. Aufgrund des im Durchschnitt deutlich längeren Spitalaufenthaltes von PC Patienten sind die Gesamtkosten beider Gruppen jedoch auf ähnlichem Niveau. Der Teil der Gesamtkosten, welcher auf der Normalstation entsteht, ist für PC Patienten signifikant höher als für UC Patienten. Daher kann keine allgemeingültige Aussage getroffen werden, ob PC Patienten im Vergleich zu UC Patienten tatsächlich geringere Spitalkosten verursachen. Die zweite Analyse zeigt, dass die Spitalkosten steigen, nachdem ein Patient eine PC Intervention erhalten hat. Die Ergebnisse der dritten Analyse verdeutlichen, dass Pa-tienten, welche nach drei Tagen Spitalaufenthalt eine PC Intervention empfangen («late PC-Patienten») höhere Kosten verursachen als «early PC-Patienten», die während der ersten drei Tage ihres Spitalaufenthalts eine PC Intervention erhalten. Demzufolge ist der Zeitpunkt einer PC Intervention von grosser Bedeutung für die Implementierung einer Kostenvermei-dungsstrategie. Schlussfolgerung: Die empirischen Ergebnisse der Arbeit sind bedeutsam für Entscheidungsträger und Controller im Spital, da das Kostenvermeidungspotenzial von PC Interven-tionen aus verschiedenen Kostenperspektiven diskutiert wird. Der Beitrag der Dissertation zur bestehenden Literatur besteht darin, dass die Studie auf Basis detaillierter Kostendaten um-fassende Erkenntnisse über die Kostentreiber eines Spitals liefert, indem sie verschiedene Organisationseinheiten sowie einzelne Spitalkostenarten berücksichtigt. Die Arbeit erhöht die Transparenz für interne und externe Stakeholder und kann als potenzielles Steuerungsinstrument dienen.:Content Index of Figures Index of Tables Index of Abbreviations Abstract 1 Introduction 1.1 Motivation 1.2 Research Objective 1.3 Outline of the Study 2 Conceptual Foundation 2.1 Palliative Care 2.2 Economic Evaluation Approach 2.3 Stationary Accounting 2.4 Ambulatory Accounting 3 Literature Review 3.1 Review Method 3.2 Results 3.3 Implications for this Study 4 Hypotheses Development 5 Research Design 5.1 Sample Selection 5.2 Clinical and Financial Data 5.3 Methods of Analysis 5.3.1 Cluster Code 5.3.2 Statistical Analysis 6 Empirical Results 6.1 Sample Characteristics 6.1.1 Baseline Table 6.1.2 Activity Records 6.2 Financial Analysis 6.2.1 Cost Allocation 6.2.2 Palliative Care vs. Usual Care 6.2.2.1 Total Costs 6.2.2.2 Costs per Day 6.2.2.3 Interim Conclusion 6.2.3 Palliative Care Intervention 6.2.3.1 Total Costs 6.2.3.2 Costs per Day 6.2.3.3 Interim Conclusion 6.2.4 Timing of PC Interventions 6.2.4.1 Total Costs 6.2.4.2 Costs per Day 6.2.4.3 Interim Conclusion 7 Conclusion 7.1 Main Findings and Discussion 7.2 Implications 7.3 Limitations and Outlook Bibliography Appendix Appendix I: Literature Review – Search String Appendix II: Baseline Table – Early vs. Late PC Patients Appendix III: Crude Data – PC vs. UC Patients Acknowledgment Affirmation on Oath

El presente proyecto de investigación tiene como objetivo explicar como la mayor presencia de los canales propios de venta por internet generan un impacto financiero en las empresas del sector retail en Lima Metropolitana, considerando que el país viene experimentando en los últimos años un impacto global producto de los grandes avances tecnológicos en el comercio electrónico. Asimismo, consideramos al impacto financiero como un resultado del impacto económico en las ventas, costos, gastos y resultados de las empresas del sector retail por la presencia de canales propios de ventas por internet, puesto que un incremento en las ventas y la optimización de costos y gastos, generarán mejores resultados que finalmente contribuirán a obtener un mayor excedente disponible para las empresas. Además, también se identificarán otras ventajas como: fidelización de clientes y la permanencia de las empresas bajo el principio de negocio en marcha que representarán en un primer momento ventajas económicas, pero que finalmente tendrá un impacto en la gestión financiera. Posterior a eso, se ha detallado el método de investigación para el desarrollo de este, del cual hemos optado por realizar entrevistas y encuestas a los especialistas respectivos para poder recolectar los datos necesarios. Además, se ha realizado un caso práctico con cifras reales, en el cual se explica detalladamente como es que se refleja el impacto financiero en dicha empresa, de manera que se pueda entender cuáles son los resultados de implementar un canal propio de venta por internet en una Compañía. Por último, se ha validado las hipótesis presentadas en este proyecto de investigación mediante el uso de herramientas estadísticas, las mismas que nos han aportado conocimiento para la realización de las conclusiones y recomendaciones obtenidas de la investigación realizada. / The purpose of this research project is to explain how the greater presence of the Internet's own sales channels in a financial exchange in companies in the retail sector in Metropolitan Lima, the country has been experiencing in recent years a global product impact of large technological advances in electronic commerce. Likewise, we consider the financial impact as a result of the economic impact on sales, costs, expenses and results of companies in the retail sector due to the presence of their own internet sales channels, since an increase in sales and cost optimization and expenses, generating better results that will ultimately contribute to obtaining a greater surplus available to companies. In addition, other advantages will also be identified such as: customer loyalty and the permanence of companies under the principle of ongoing business, which will initially represent economic advantages, but will ultimately have an impact on financial management. After that, the research method for its development has been detailed, from which we have chosen to carry out interviews and surveys with specific specialists in order to collect the necessary data. In addition, a practical case has been carried out with real figures, in which it is specifically explained how the financial impact in said company is reflected, so that it can be understood what the results are of implementing an own internet sales channel in a company. Finally, the hypotheses presented in this research project have been validated through the use of statistical tools, which have provided us with knowledge to carry out the conclusions and recommendations obtained from the research carried out. / Tesis

El presente trabajo de investigación pretende analizar el impacto de la gestión de activos fijos contable en la toma de decisiones financieras en las empresas del sector pesquero asociadas a la Sociedad Nacional de Pesquería del Perú en el año 2018. Se eligió este sector, ya que las empresas emplean los activos fijos a lo largo de todo el proceso de captura, producción y producto terminado. Las empresas del sector pesquero centran sus operaciones en base a los activos fijos por tal motivo un factor relevante a considerar es la gestión de activos fijos, cuya finalidad es mitigar los riesgos inherentes que presentan estos durante todo su ciclo de vida. En base a una correcta aplicación del activo fijo se pretende que las empresas de esta industria tengan un manejo eficiente de los activos, información financiera más confiable, mejores los indicadores financieros, entre otros. Todo esto permite que la gerencia tome decisiones financieras más acertadas en base a la realidad económica. En el siguiente trabajo de tesis se quiere demostrar que existe un impacto entre la gestión de activos fijos contable y la toma de decisiones financieras, de tal modo que las empresas del sector identifiquen estas posibles ventajas y puedan optimizar sus procesos. Como resultado de la investigación se validaron los objetivos e hipótesis, tanto generales como específicas, demostrando la correlación existente entre las variables de estudio. / This research work aims to analyze the impact of the management of accounting fixed assets in financial decision making in the companies of the fishing sector associated with the National Fisheries Society of Peru in 2018. Due to the fact that in this sector the companies They use fixed assets throughout the entire capture, production and finished product process. Companies in the fisheries sector focus their operations on the basis of fixed assets for this reason a relevant factor to consider is the management of fixed assets, whose purpose is to mitigate the inherent risks that they present throughout their life cycle. Based on the correct application of the fixed asset, it is intended that companies in this industry have efficient asset management, more reliable financial information, improve financial indicators, among others. All this allows management to make more accurate financial decisions based on economic reality. The following thesis work is intended to demonstrate whether there is an impact between the management of accounting fixed assets and the making of financial decisions, so that companies in the sector identify these possible advantages and can optimize their processes. As a result of the investigation, the objectives and hypotheses were validated, both general and specific, demonstrating the correlation between the study variables. / Tesis

La investigación del trabajo del presente busca enfatizar y mostrar los posibles impactos en los Estados Financieros y en el Impuesto a la Renta que la NIC 12 Impuesto a las ganancias prescribe y la forma en que estos son registrados contable y tributariamente de acuerdo a las normas fiscales actualizadas, y como afecta en los resultados financieros del periodo y los siguientes debido a los activos y pasivos diferidos y los impuestos declarados. La investigación se desarrolló en cinco partes: Capítulo I Marco teórico, el cual incluye los antecedentes, definiciones, nociones y las dimensiones de la Norma y la relevancia de nuestro tema de estudio respecto a la NIC 12 Impuesto a las Ganancias y el Impacto en los Estados Financieros y en el Impuesto a la Renta en el sector Inmobiliario en el distrito de Surco, año 2018. Capítulo II Plan de Investigación, se enuncia la problemática del contexto de la presente investigación, el problema, el objetivo y la hipótesis general y los específicos. Capítulo III Metodología de Investigación, se definió la población y muestra de la investigación, así como las herramientas a utilizar en la Investigación Cualitativa e Investigación Cuantitativa. Capitulo IV Desarrollo de la Investigación; se aplicó las herramientas de investigación como son la entrevista a profundidad y las encuestas, así como los posibles escenarios en el caso práctico. Capítulo V Análisis de Resultados, se realizó el análisis de la información obtenida de la aplicación de los instrumentos y el caso práctico concluyendo con la validación de las hipótesis. / The research in this paper seeks to emphasize and show the possible impacts on the Financial Statements and Income Taxes that IAS 12 Income Tax prescribes and the manner in which these are recorded for accounting and tax purposes in accordance with current tax standards, and how they affect financial results for the period and subsequent periods due to deferred assets and liabilities and declared taxes. The research was developed in five parts: Chapter I Theoretical framework, in which the background, dimensions and importance of our study topic were conceptualized, developed and defined with respect to IAS 12 Income Tax and Impact on Financial Statements and Income Tax in the Real Estate sector in the district of Surco, year 2018. Chapter II Research Plan, exposes the problems of the research scenario, the problem, the objective and the general hypothesis and the specific ones. Chapter III Research Methodology, the population and research sample were defined, as well as the tools to be used in Qualitative Research and Quantitative Research. Chapter IV Research Development; research tools such as in-depth interviews and surveys were applied, as well as possible scenarios in the practical case. Chapter V Analysis of Results, the analysis of the information obtained from the application of the instruments and the practical case was carried out, concluding with the validation of the hypotheses. / Tesis