Thesis (Ph. D.)--University of Canterbury, 2010. / Typescript (photocopy). Includes bibliographical references (leaves 224-231). Also available via the World Wide Web.

Thesis (Ph.D.)--Aberdeen University, 2008. / Title from web page (viewed on June 26, 2009). Includes bibliographical references.

Orientador: Sérgio Rangel Fernandes Figueira / Banca: Silvia Helena Galvão de Miranda / Banca: Adhemar Sanches / Resumo: O Brasil é um importador de lácteos, sendo o principal produto o leite em pó integral. As importações competem diretamente com o produto nacional e o grande volume que tem adentrado no mercado brasileiro, principalmente da Argentina e do Uruguai, prejudica a cadeia do leite no país. Assim, as importações de lácteos estão nas pautas de discussões do governo e elos da cadeia do leite no Brasil. O objetivo deste trabalho é analisar os fatores que interferem nas importações brasileiras de leite em pó. Para isto, foi realizada uma pesquisa quantitativa para o levantamento e análise de dados e questões relacionadas ao volume e gastos com as importações brasileiras de leite em pó, preços do produto na Argentina e no Uruguai, renda per capita no Brasil, câmbio e produção nacional de leite em pó no período de 2000 a 2016. Os dados foram submetidos a análises econométricas para a estimativa dos modelos. O preço do produto (leite em pó) importado e o preço do produto no mercado brasileiro foram as variáveis explicativas mais significativas para explicarem a demanda brasileira por importação de leite em pó. A elasticidade-preço da demanda foi igual a −2,4044, indicando que uma variação de 1% no preço médio de importação ocasiona aumento de 2,40% na quantidade importada pelo Brasil de leite em pó proveniente dos países do Mercosul. Para a variável preço doméstico a relação foi diretamente proporcional, portanto, um aumento do preço do leite em pó no mercado brasileiro ocasiona aumento das... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Brazil is an importer of dairy products. The main product is the whole milk powder. As imports compete directly with the national product and the great volume that has penetrated the Brazilian market, mainly of Argentina and Uruguay, they damage a milk chain in the country. Thus, dairy imports are in the guidelines of government discussions and links of the milk chain in Brazil. The objective of this work is to analyze the factors that interfere in the Brazilian imports of powdered milk. For this, a quantitative research was carried out to collect and analyze data and questions related to the volume and expenses of Brazilian imports of milk powder, product prices in Argentina, per capita income in Brazil, exchange and domestic milk production Powder in the period from 2000 to 2016. The data were submitted to econometric analysis to estimate the models. The price of the imported product (milk powder) and the price of the non-Brazilian product as the most significant explanatory variables to explain a Brazilian demand for milk powder imports. The price elasticity of demand was -2.4044, indicating that a 1% variation in the average import price caused an increase of 2.40% in the quantity imported by Brazil of milk powder in the Mercosul countries. For a variable price, the average price of the powdered product in the Brazilian market causes the increase of the imports of the product. Compared to Argentina, Uruguay plays a more important role in Brazilian imports. The price elasticity of imports of Uruguayan milk powder was -4.05882 between 2000 and 2016. / Mestre

Nos últimos anos, o Brasil tornou-se um dos maiores peticionários de ações anti-dumping, medidas de defesa comercial que têm por objetivo evitar a discriminação internacional de preços que caracteriza a prática de dumping. Este trabalho avalia os efeitos das ações anti-dumping do país sobre os fluxos de importação originários dos países sujeitos e não sujeitos às suas investigações. Os resultados sugerem que as ações anti-dumping reduziram as importações provenientes dos países investigados (destruição de comércio), mas elevaram as importações provenientes dos países não investigados (desvio de comércio). Contudo, uma análise baseada na decomposição da variável de estudo em unidades e valores unitários revela que o desvio de comércio foi na verdade resultado de uma elevação generalizada dos preços de importação. Portanto, as ações anti-dumping do Brasil demonstraram eficácia tanto em restringir as importações acusadas de dumping quanto em proteger a indústria doméstica. / In the last years, Brazil has become one of the heaviest petitioners of anti-dumping actions, trade defense measures with the objective of avoiding international price discrimination that characterize dumping practice. We evaluate the effects of the country\'s anti-dumping actions on the import flows from countries that were subject to and not subject to investigations. Our findings suggest that anti-dumping duties decreased imports of targeted countries (trade destruction) but increased imports of the non-targeted countries (trade diversion). Yet, an analysis based on the main variable decomposition in units and unit values reveals that trade diversion was actually a result of an overall rise on import prices. Therefore, Brazil\'s anti-dumping actions revealed to be effective both in restricting dumped imports and in protecting the domestic industry.

The most important aim of the thesis is to find out how strong was the impact of the German economic development on the Czech economy from 1993 to 2005, through what kind of linkages could have been such an impact effective, and what are the future prospects in this field.

La presente investigación tiene como objetivo determinar aquellos factores que generaron el incremento de las importaciones de los productos farmacéuticos chinos en el Perú, entre los años 2013 al 2017. En principio, se analizaron las fuentes secundarias de la industria farmacéutica y las teorías de aplicación para entender mejor la industria y conocer los factores más relevantes que están impulsando el incremento de dichas importaciones chinas, sobre todo por tener un impacto directo con la salud y el bienestar de las personas. De acuerdo a la investigación exhaustiva en el marco teórico, se determinó que el capital y la mano de obra, diversificación, los costos logísticos, el régimen de políticas y la capacidad industrial, son factores determinantes que contribuyen al incremento de las importaciones de los productos farmacéuticos chinos en el Perú. En tanto, la metodología de trabajo aplicada corresponde a un estudio de tipo cualitativo – descriptivo, con diseño no experimental y que utiliza como instrumento de investigación a la entrevista en profundidad, cuyo resultado demostró que cuatro de los cinco factores son considerados determinantes con relación a nuestro tema de estudio. Es decir, el factor de la diversificación no fue considerado determinante para el presente tema de estudio. Debido a la investigación, se recomienda que la industria farmacéutica nacional y privada realice mejores prácticas empresariales con respecto a la utilización de estos factores de modo que puedan no sólo emular lo hecho por China, sino lograr elevar su competitividad en el mercado peruano hacia una industria farmacéutica más fortalecida. / This research aims to determine those factors that generated the increase in imports of Chinese pharmaceutical products in Peru, between 2013 and 2017. In principle, secondary sources of the pharmaceutical industry and application theories were analyzed to better understand the industry and to know the most relevant factors that are driving the increase in these Chinese imports, especially for having a direct impact on health and health. people's well-being According to the exhaustive research in the theoretical framework, it was determined that capital and labor, diversification, logistics costs, policy regime and industrial capacity are determining factors that contribute to the increase in product imports. Chinese pharmacists in Peru. Meanwhile, the applied work methodology corresponds to a qualitative - descriptive study, with a non-experimental design and that uses the in-depth interview as a research instrument, the result of which showed that four of the five factors are considered determinants in relation to Our subject of study. That is, the diversification factor was not considered decisive for the present subject of study. Due to the research, it is recommended that the national and private pharmaceutical industry make better business practices regarding the use of these factors so that they can not only emulate what China has done, but also increase their competitiveness in the Peruvian market towards an industry most strengthened pharmaceutical. / Tesis

El plan de negocios consiste en la comercialización de equipos de deshidratación alimentaria dirigidos al segmento comercial en restaurantes, panaderías y bares, en los distritos NSE A y B de Lima Metropolitana. Para esto se elaboró un sondeo sobre el conocimiento de los beneficios estos alimentos y un 36.40% de los encuestados sí adquirirían el equipo para su uso (escenario realista). Para el abastecimiento se ha previsto la importación de países como China y Estados Unidos, con un plan de importación trimestral en cada presentación, así como los costos de importación y distribución. El Plan de Marketing se sintetiza en la diferenciación del producto y su servicio post venta y técnico, para ello se tiene previsto gastos de publicidad en marketing digital, contando con vendedores especializados y expertos. La inversión del proyecto totaliza US$161,364. La estructura financiera estaría conformada por un aporte de capital de US$91,364, equivalente al 56.7% y un préstamo de US$70,000 equivalente al 43.3% del total. Las proyecciones financieras efectuadas a valores constantes serán con un horizonte de evaluación de 5 años. Los indicadores de rentabilidad revelan índices favorables para el proyecto con una TIRE del 47%, un VANE de US$ 248,790 y un periodo de recuperación de la inversión de 3 años y 7 meses. El índice de cobertura de la deuda del proyecto revela que se estaría en capacidad de generar los fondos suficientes para poder asumir las obligaciones contractuales originadas por el préstamo que contraería para la implementación de la línea de negocio. / The business plan consists of the commercialization of food dehydration equipment aimed at the commercial segment in restaurants, bakeries and bars, in the NSE A and B districts of Metropolitan Lima. For this, a survey on the knowledge of the benefits of these foods was prepared and 36.40% of respondents would acquire the equipment for use (realistic scenario). For the supply, the import from countries such as China and the United States is planned, with a quarterly import plan in each presentation, as well as import and distribution costs. The Marketing Plan is synthesized in the differentiation of the product and its post-sales and technical service, for this purpose, advertising expenses in digital marketing are planned, with specialized and expert sellers. The investment in the project totals US$161,364. The financial structure would consist of a capital contribution of US$91,364, equivalent to 56.7% and a loan of US$70,000 equivalent to 43.3% of the total. The financial projections made at constant values will have an evaluation horizon of 5 years. The profitability indicators reveal favorable indices for the project with a TIRE of 47%, a NPV of US$248,790 and an investment recovery period of 3 years and 7 months. The debt coverage index of the project reveals that it would be able to generate sufficient funds to be able to assume the contractual obligations arising from the loan required for the implementation of the business line. / Trabajo de investigación

Protectionism has become a hot topic in these years. Based on the data of China-U.S. trade war, this thesis explores the economic impact of protectionism on United States. The effect of U.S. protectionist measures on imports value, welfare change and employment has been estimated and the result shows although trade protection could bring benefits to the U.S. in the short term, it will cause substantial welfare losses to U.S. residents. JEL Classification F1 Keywords protectionism, imports, welfare, employment Author's e-mail 98771754@fsv.cuni.cz Supervisor's e-mail petrjakubik@seznam.cz

La presente investigación fue realizada para determinar los impactos de las importaciones en materia tributaria y dilemas éticos que se presentan en los Resultados Financieros de las empresas del Sector Farmacéutico de Lima Metropolitana durante el periodo 2018. Para ello, la investigación se basará en la normatividad que existe en la actualidad sobre el tema de importaciones y sus contingencias tributarias. Por otro lado, también se basará en las diferentes investigaciones que se han realizado hasta el momento en materia ética que conllevan a un impacto en los Resultados Financieros. Para validar nuestra hipótesis general y específica, hemos realizado trabajos de campo a las principales empresas farmacéuticas de nuestra muestra en Lima Metropolitana, para la cual hemos realizado una encuesta a cada personal que trabaje en el área de contabilidad o impuestos. Por otro lado, se realizó entrevistas a los principales expertos en temas tributarios y éticos del sector. Finalmente, hemos realizado un (1) caso práctico para evaluar el impacto de nuestro trabajo de investigación A partir de los datos analizados, concluimos que hay un impacto en materia tributaria y dilemas éticos de las empresas del sector farmacéutico, que puede ser significativos si no se tiene un correcto manejo, ya que existe riesgo de que los precios sigan en tendencia al alza, sin contar con una justificación de los costos. Asimismo, como resultado del análisis se pudo comprobar que el impacto en materia tributaria el Estado, deja de percibir 36 millones de soles en 12 medicamentos contra las enfermedades más recurrentes del cáncer. Además, que el personal de las compañías se encuentra en un dilema ético llevando a paraísos fiscales beneficios farmacéutica para eludir impuestos. / The present investigation was carried out to determine the impacts of the imports in tax matters and ethical dilemmas that are presented in the Financial Results of the companies of the Pharmaceutical Sector of Metropolitan Lima during the period 2018. To do this, the investigation will be based on the regulations that currently exists on the subject of imports and their tax contingencies. On the other hand, it will also be based on the different investigations that have been carried out so far on ethical matters that lead to an impact on the Financial Results. To validate our hypotheses, we have carried out field work to the main pharmaceutical companies of our sample in Metropolitan Lima, which have conducted a survey. On the other hand, interviews were conducted with the main experts on tax and ethical. Finally, we have made one (1) case study to evaluate the impact of our thesis topic Based on the data analyzed, we conclude that there is an impact on tax matters and ethical dilemmas of companies in the pharmaceutical sector, which can be significant if there is no proper management. Likewise, as a result of the analysis it was possible to verify that the impact on tax matters the State ceases to receive 36 million soles in 12 medicines against the most recurrent diseases of cancer. In addition, that the personnel of the companies are in an ethical dilemma leading to tax havens pharmaceutical benefits to avoid taxes. / Tesis

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