As natural resources are decreasing and environmental pollution is increasing, the buildings that play an important role in this problem should be constructed sustainably so their affects are kept to a minimum. Hospitals operate 24 hours a day and 7 days a week, therefore they are one of the largest energy consumers. Hence designers have started to design healthcare facilities according to the Leadership in Energy and Environmental Design (LEED) criteria, believing that it will reduce waste production, energy consumption and increase patient satisfaction by creating brighter and less stressful facilities. To understand if the claims are correct or not, this thesis first studied the results of the patient survey, Hospital Consumer Assessment of Healthcare Providers and System (HCAHPS), undertaken at most of the hospitals in the U.S., and compares the results to LEED and non-LEED certified hospitals. To find answers for the claims related to the financial benefits, this thesis compared three financial indicators; cost of operation of plant, profitability, and inpatient revenue. In the cases where there is a large enough sample size, a t-test is used to compare two groups, however when the sample size was not large enough, two groups are compared based on their means. For the cost of operation of plant and profitability, non-LEED certified hospitals are performing better. However, the patient satisfaction and inpatient revenues are significantly higher at the LEED-certified hospitals.

Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological triangulation of the data sources collected, 5 emergent themes were identified after completing the 5 stages of data analysis: buying or purchasing power, being customer focused, having the right employees, having the right equipment, and leadership. When small aviation business owners incorporate these themes into their business model, they may increase the prosperity of their companies, the employees, their families, the surrounding communities, and the local economy. The findings from the study may contribute to social change by providing insights and strategies for small aviation business leaders in reducing operating costs for profitability. The data from this study may contribute to the prosperity of the small aviation business leaders, their employees, their families, the surrounding community, the local airport, and the local economy. By reducing operating expenses, small aviation business leaders will have more money to invest in the local community and the economy.

Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses. / María y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.

The master´s thesis deals with the evaluation of the efficiency of investment of various types of high voltage lines in terms of capital expenditures and operating expenses. The thesis describes the issue of the regulated environment in the field of electricity, the analysis of the pricing for ensuring the distribution of electricity and the analysis of the capital expenditures and operating expenses of the authorized returns of the distribution company operator. Subsequently, an analysis of the capital expenditures and operating expenses of the overhead and cable lines is processed. The particular components of the operating costs are determined either by annual energy loss per unit of length, an annual hourly labor demand, or an annual cost per unit of length. Another point is the evaluation of the investment efficiency for two different model lines, evaluation of capital expenditures and operating expenses, allowed investment returns and economic evaluation. The conclusion of this pursuit is the comparison of both types of lines, both with the view of capital expenditures and operating expenses, as well as with the view of economic appreciation.

In this thesis, the main objective is to determine the price of selected construction project during its life cycle and assess operational costs. As a selected object is a family town house built in 1982 as a building type okal. The theoretical part is devoted to professional concepts and detailed information regarding the lifecycle, durability, budget, and wear-related issues. The practical part includes an itemized budget and the actual award of a selected object by using the software on valuation. The resulting values of individual valuation methods are then compared and graphically displayed. Furthermore I judge the actual operating costs incurred during the period.

El presente trabajo de investigación tiene como finalidad determinar el impacto que genera la eliminación de las categorías 3, 4 y 5 del NRUS en la determinación del impuesto a la renta en las empresas del sector panificación del Distrito de San Juan de Miraflores 2019. En ese sentido, este trabajo se encuentra estructurado en cinco capítulos. El Capítulo I presenta el Marco teórico donde se detallan los conceptos más importantes relacionados al tema de investigación, con la finalidad de que el lector pueda tener una información clara y que a su vez sea fácil de comprender. En el Capítulo II, se desarrolla el plan de investigación donde se describe el estado de la cuestión, el cual contribuye a determinar en que si podemos estar o no en razón sobre la relación entre las variables planteadas en el presente trabajo. En el Capítulo III se presenta la metodología de trabajo, la cual contiene características del tipo de investigación a aplicar. En el Capítulo IV se presenta la aplicación de los instrumentos donde se detalla los resultados de los procedimientos mencionados en el capítulo anterior, en el Capítulo V se realiza el análisis de los resultados de la aplicación de instrumentos y para finalizar se detallan las conclusiones y recomendaciones producto de todo el trabajo de investigación. / The purpose of this research work is to determinate the impact generated by the elimination of categories 3, 4 and 5 of the NRUS in the determination of income tax in companies in the bakery sector of the District of San Juan de Miraflores 2019. This research work is structured in five parts and chapters. In Chapter I, there is the Theoretical Framework where the most important concepts related to the research topic are detailed, all this so that the reader can have clear information and that turn easy to understand. In Chapter II, develop the research plan where the state of question is described, which contributes to determining whether we can be right about the relationship between the variables raised in this work. In Chapter III, presents apply the methodology work, which contains characteristics of the type of research. In Chapter IV, the application of the instruments where the results of the procedures mentioned in the previous chapter are detailed. In Chapter V, perform the analysis of the results of the application of instruments, and finally the conclusions and recommendations are detailed product of all the research work. / Tesis