Denna uppsats försöker besvara frågan: Vad förklarar skillnader i trångboddhet mellan OECD:s medlemsländer? Detta görs genom tvärsnittsstudie där jag analyserar vilken effekt faktorerna Hyresreglering, Reglering av byggbranschen, Demografiska förändringar, Styrande regeringsparti och Välstånd har på Trångboddheten. Tjugonio av OECD:s medlemsländer har tagits med i analysen. Med hjälp av en multipel linjär regression baserat på observationsdata från variablerna presenteras resultaten. Slutsatserna är att Reglering av byggbranschen och Välstånd har störst effekt på Trångboddheten. / This paper attempts to answer the research question: What explains the differences in housing density between the members of the OECD? This is done by a cross-sectional study in which I analyze the impact of rent regulation, regulation of the construction industry, demographic changes, executive government party and wealth has on the dependent variable housing density. Twenty-nine of the OECD members have been included in the analysis. The paper is using a multiple linear regression to analyze the results. The conclusions are that the regulation of the construction industry and wealth has the greatest effect on housing density.

The purpose of this qualitative study was to explore and describe the extent to which registered nurses’ practice was affected by emergency department overcrowding. Participants were recruited from a tertiary hospital by using the purpose sampling method. Data collection was done using a semi-structured interview guide. Individual interviews were conducted with eight registered nurses working in the paediatric emergency department. Data analysis was conducted using thematic content analysis and Yin’s (2003:178) five-phase cycle. The study findings revealed that the lack of professional nurse leadership and the difficult existing relationship with the physicians were obstacles that had to be obviated if the paediatric ED were to function optimally and best practice were to be achieved. It was revealed that a problematic issue in the setting was that the most critical decisions on allocating where patients should be treated were made by physicians who have more authority than nurses. It was recommended that the ED need to be clearly defined in the policies as an outpatient, emergency care or as an episodic patient care area as “Admission” can mean admission to the ED or admission as an inpatient/boarded patient. / Health Studies / M.A. (Health Studies)

A superlotação dos serviços de emergência em hospitais gerais é notícia constante nos mais diversos meios de divulgação. O trabalho desenvolvido no setor que atende acima da sua capacidade é difícil e rodeado de tensão. Os profissionais que atuam nos Serviços de emergência, bem como, nos hospitais de ensino, em função da exigência e das dificuldades encontradas, precisam ter identificação profissional e motivação para o trabalho. Refletir sobre essa realidade é a principal missão desse trabalho. O cenário escolhido para o estudo foi o Serviço de Emergência de um Hospital de Ensino, que além de prestar um atendimento de excelência, tem por objetivo oferecer treinamentos em serviço para acadêmicos e residentes. A ideia do estudo foi compreender os processos e dados de realidade que permeiam o Serviço de Emergência do Hospital de Clínicas de Porto Alegre, a partir da percepção dos residentes sobre a superlotação e propor estratégias educativas e psicoeducativas, que auxiliem a equipe na melhor condução dos casos atendidos. Para dar conta da complexidade deste cenário, nos aventuramos a trilhar pelo caminho da cartografia como método de pesquisa-intervenção. Iniciamos o percurso descrevendo o cenário que servirá de campo de análise, aspectos relacionados a sua história, estrutura física, bem como, as especificidades do Serviço de Emergência. Ao longo do texto apresentamos uma breve revisão histórica da criação do hospital e do hospital-escola e sobre os serviços de emergências e urgências hospitalares, focalizando na questão da superlotação, o pano de fundo desse trabalho. Ao final da parte teórica há um apanhado sobre questões relacionadas à modalidade de aprendizagem através da formação em serviço, ou seja, as residências médicas e multidisciplinares. Acionamos a investigação a partir de dois encontros realizados com os residentes do Serviço de Emergência, contamos com a participação dos residentes do primeiro ano da Residência Integrada Multiprofissional em Saúde e da Residência em Medicina de Emergência. Participaram da pesquisa todos os residentes que permanecem por, no mínimo, um ano no Serviço de Emergência, totalizando dez residentes, sendo sete da Residência Integrada Multiprofissional em Saúde, ênfase Adulto Crítico e três da Residência em Medicina de Emergência. Estimulado pelo processo de análise e o discurso dos residentes constatamos que o trabalho desenvolvido no Serviço precisa ser realizado de forma coletiva, reforçando a importância de cada vez mais se fortalecer o trabalho interprofissional, assim como, investir na construção de atendimentos que levem em conta a humanização e a integralidade do cuidado. A expectativa é que este trabalho possa servir de estímulo para uma mudança de paradigma pedagógico através de ações educativas e psicoeducativas que possam trazer benefícios à qualidade da assistência prestada ao paciente, tanto a fornecida pela equipe contratada pela instituição quanto pelos estudantes que estão ali para se capacitarem, através da formação em serviço. / The overcrowding situation in general hospitals´ medical emergency services is constantly in the news in many media resources. The work developed in a sector that operates above its normal capacity is difficult and surrounded by tension. The staff who work in emergency services as well as in teaching hospitals need to have professional identification and work motivation due to the demands and difficulties found in these environments. The main objective of the present work is to reflect on this reality. The chosen scenario for this study was the Emergency Service of an educational hospital, which besides offering excellence in patient care services, has the objective of offering in-service training to residents and interns. The idea of the study was to understand the processes and reality data that permeate through Hospital de Clínicas de Porto Alegre´s Emergency Service from the perception of residents on overcrowding. As well as to propose educative and psycho-educative strategies, that could help teams in the best possible conduct with the attended cases. To help us understand this complex scenario, we used the cartography method of research-intervention. We started this trajectory describing this scenario that will serve as an analysis field; history related aspects, physical structure, as well as the Emergency Service specificities. Throughout the study, we present a brief historical review of the hospital and teaching hospital creation and the emergency and urgency services, focusing on the overcrowding situation, which is the backdrop of this study. At the end of the theoretical chapter there is a brief overview related to in-services training modality, namely medical and multidisciplinary residences. The investigation originated from two meetings with the Emergency Service residents. We had the collaboration of the first year residents of the Multidisciplinary Integrated Residency and the Emergency Medical Residency. All residents who participated in the study worked for a minimum of one year in the environment, giving a total of ten residents. Seven of which were from the Multi-professional Residence with emphasis in adult critical care, and three Medical Emergency residents. Stimulated by the analysis process and the residents’ dialogs, we recognised that the work developed in the Emergency Service needs to be accomplished collectively, reinforcing the relevance of strengthening the inter-professional work as well as investing in patient care that prioritises humanization and integrated care. The expectation of this work is to serve as an incentive for a pedagogic paradigm shift through psycho-educational and educational actions and that it can bring benefits to the quality of care given to patients, as much for the care provided by the team contracted by the institution as for the students who are there to train through practical experience.

Tuberculosis is a disease that has a detrimental effect on the economic growth of South Africa. The country’s TB mortality rate is amongst the highest in the world, and the worst affected industry is mining. Effective environmental controls of tuberculosis in mining areas remain a challenge, mainly because there is a lack of quantitative data to guide the implementation of these controls. No occupational exposure limits exist for bio–aerosols, particularly Mycobacterium tuberculosis. This makes it difficult to distinguish between high– and low risk areas. It is believed that a single inhaled M. tuberculosis particle can cause the tuberculosis disease, and as this disease can deteriorate all major systems of the body, great care should be taken in the classification of an area. Aim: This study aimed to quantify the environmental presence of the M. tuberculosis bacilli in various occupational settings of a platinum mine. Method: The monitored areas are all structures above ground, and include high TB risk areas, such as the hospital TB Ward, and low TB risk areas, such as an office area. Personal monitoring of the staff in high TB risk areas has also been conducted. Monitoring was done via the PTFE filter sampling method and the SKC Bio–Sampler impinger method. The results of these two methods were compared to determine which method is more effective. The environmental variables, such as carbon dioxide and -monoxide levels, temperature (both ambient and wet– bulb), and relative humidity, were also monitored in order to identify any possible correlations between these variables and the levels of ambient TB particles. The effectiveness of the Ultraviolet Germicidal Irradiation (UVGI) system, which is in place in some of the monitored areas, was also indirectly assessed, i.e. to see if there are any M. tuberculosis particles present in an area that makes use of an UVGI system. The PCR analytical method was used to quantify the number of M. tuberculosis bacilli sampled, and the results were statistically analysed. Results: M. tuberculosis was found to be present in the office area, the laundry room, the hospital’s waiting area, the training facility, the dining room, and the mobile clinic. No M. tuberculosis particles were found in the hospital’s TB Ward and the change houses of the mine. The results showed that the PTFE filter method had a greater efficiency than the SKC Bio– Sampler in monitoring environmental M. tuberculosis particles, as the PTFE filter method yielded positive samples where the SKC Bio–Sampler did not. There is a practical significant difference between the two methods. No viable correlations between the environmental variables and M. tuberculosis prevalence were established due to the low number of samples taken. Conclusion: It seems that the effectiveness of a UVGI system is dependent on the number of people crowded into that specific area and the ventilation thereof. A UVGI system is only a precautionary measure and not a solution. There are too many factors that still need better understanding before the risk of contracting environmental TB in high risk areas of a mine can be determined. The high risk areas seem to be occupational settings that have poor ventilation, but accommodate a large number of people. The highest risk of TB infection remains close contact with infected individuals, as the results of the employee monitoring testified. / Thesis (M.Sc. (Occupational Hygiene))--North-West University, Potchefstroom Campus, 2011.

Tuberculosis is a disease that has a detrimental effect on the economic growth of South Africa. The country’s TB mortality rate is amongst the highest in the world, and the worst affected industry is mining. Effective environmental controls of tuberculosis in mining areas remain a challenge, mainly because there is a lack of quantitative data to guide the implementation of these controls. No occupational exposure limits exist for bio–aerosols, particularly Mycobacterium tuberculosis. This makes it difficult to distinguish between high– and low risk areas. It is believed that a single inhaled M. tuberculosis particle can cause the tuberculosis disease, and as this disease can deteriorate all major systems of the body, great care should be taken in the classification of an area. Aim: This study aimed to quantify the environmental presence of the M. tuberculosis bacilli in various occupational settings of a platinum mine. Method: The monitored areas are all structures above ground, and include high TB risk areas, such as the hospital TB Ward, and low TB risk areas, such as an office area. Personal monitoring of the staff in high TB risk areas has also been conducted. Monitoring was done via the PTFE filter sampling method and the SKC Bio–Sampler impinger method. The results of these two methods were compared to determine which method is more effective. The environmental variables, such as carbon dioxide and -monoxide levels, temperature (both ambient and wet– bulb), and relative humidity, were also monitored in order to identify any possible correlations between these variables and the levels of ambient TB particles. The effectiveness of the Ultraviolet Germicidal Irradiation (UVGI) system, which is in place in some of the monitored areas, was also indirectly assessed, i.e. to see if there are any M. tuberculosis particles present in an area that makes use of an UVGI system. The PCR analytical method was used to quantify the number of M. tuberculosis bacilli sampled, and the results were statistically analysed. Results: M. tuberculosis was found to be present in the office area, the laundry room, the hospital’s waiting area, the training facility, the dining room, and the mobile clinic. No M. tuberculosis particles were found in the hospital’s TB Ward and the change houses of the mine. The results showed that the PTFE filter method had a greater efficiency than the SKC Bio– Sampler in monitoring environmental M. tuberculosis particles, as the PTFE filter method yielded positive samples where the SKC Bio–Sampler did not. There is a practical significant difference between the two methods. No viable correlations between the environmental variables and M. tuberculosis prevalence were established due to the low number of samples taken. Conclusion: It seems that the effectiveness of a UVGI system is dependent on the number of people crowded into that specific area and the ventilation thereof. A UVGI system is only a precautionary measure and not a solution. There are too many factors that still need better understanding before the risk of contracting environmental TB in high risk areas of a mine can be determined. The high risk areas seem to be occupational settings that have poor ventilation, but accommodate a large number of people. The highest risk of TB infection remains close contact with infected individuals, as the results of the employee monitoring testified. / Thesis (M.Sc. (Occupational Hygiene))--North-West University, Potchefstroom Campus, 2011.

A superlotação dos serviços de emergência em hospitais gerais é notícia constante nos mais diversos meios de divulgação. O trabalho desenvolvido no setor que atende acima da sua capacidade é difícil e rodeado de tensão. Os profissionais que atuam nos Serviços de emergência, bem como, nos hospitais de ensino, em função da exigência e das dificuldades encontradas, precisam ter identificação profissional e motivação para o trabalho. Refletir sobre essa realidade é a principal missão desse trabalho. O cenário escolhido para o estudo foi o Serviço de Emergência de um Hospital de Ensino, que além de prestar um atendimento de excelência, tem por objetivo oferecer treinamentos em serviço para acadêmicos e residentes. A ideia do estudo foi compreender os processos e dados de realidade que permeiam o Serviço de Emergência do Hospital de Clínicas de Porto Alegre, a partir da percepção dos residentes sobre a superlotação e propor estratégias educativas e psicoeducativas, que auxiliem a equipe na melhor condução dos casos atendidos. Para dar conta da complexidade deste cenário, nos aventuramos a trilhar pelo caminho da cartografia como método de pesquisa-intervenção. Iniciamos o percurso descrevendo o cenário que servirá de campo de análise, aspectos relacionados a sua história, estrutura física, bem como, as especificidades do Serviço de Emergência. Ao longo do texto apresentamos uma breve revisão histórica da criação do hospital e do hospital-escola e sobre os serviços de emergências e urgências hospitalares, focalizando na questão da superlotação, o pano de fundo desse trabalho. Ao final da parte teórica há um apanhado sobre questões relacionadas à modalidade de aprendizagem através da formação em serviço, ou seja, as residências médicas e multidisciplinares. Acionamos a investigação a partir de dois encontros realizados com os residentes do Serviço de Emergência, contamos com a participação dos residentes do primeiro ano da Residência Integrada Multiprofissional em Saúde e da Residência em Medicina de Emergência. Participaram da pesquisa todos os residentes que permanecem por, no mínimo, um ano no Serviço de Emergência, totalizando dez residentes, sendo sete da Residência Integrada Multiprofissional em Saúde, ênfase Adulto Crítico e três da Residência em Medicina de Emergência. Estimulado pelo processo de análise e o discurso dos residentes constatamos que o trabalho desenvolvido no Serviço precisa ser realizado de forma coletiva, reforçando a importância de cada vez mais se fortalecer o trabalho interprofissional, assim como, investir na construção de atendimentos que levem em conta a humanização e a integralidade do cuidado. A expectativa é que este trabalho possa servir de estímulo para uma mudança de paradigma pedagógico através de ações educativas e psicoeducativas que possam trazer benefícios à qualidade da assistência prestada ao paciente, tanto a fornecida pela equipe contratada pela instituição quanto pelos estudantes que estão ali para se capacitarem, através da formação em serviço. / The overcrowding situation in general hospitals´ medical emergency services is constantly in the news in many media resources. The work developed in a sector that operates above its normal capacity is difficult and surrounded by tension. The staff who work in emergency services as well as in teaching hospitals need to have professional identification and work motivation due to the demands and difficulties found in these environments. The main objective of the present work is to reflect on this reality. The chosen scenario for this study was the Emergency Service of an educational hospital, which besides offering excellence in patient care services, has the objective of offering in-service training to residents and interns. The idea of the study was to understand the processes and reality data that permeate through Hospital de Clínicas de Porto Alegre´s Emergency Service from the perception of residents on overcrowding. As well as to propose educative and psycho-educative strategies, that could help teams in the best possible conduct with the attended cases. To help us understand this complex scenario, we used the cartography method of research-intervention. We started this trajectory describing this scenario that will serve as an analysis field; history related aspects, physical structure, as well as the Emergency Service specificities. Throughout the study, we present a brief historical review of the hospital and teaching hospital creation and the emergency and urgency services, focusing on the overcrowding situation, which is the backdrop of this study. At the end of the theoretical chapter there is a brief overview related to in-services training modality, namely medical and multidisciplinary residences. The investigation originated from two meetings with the Emergency Service residents. We had the collaboration of the first year residents of the Multidisciplinary Integrated Residency and the Emergency Medical Residency. All residents who participated in the study worked for a minimum of one year in the environment, giving a total of ten residents. Seven of which were from the Multi-professional Residence with emphasis in adult critical care, and three Medical Emergency residents. Stimulated by the analysis process and the residents’ dialogs, we recognised that the work developed in the Emergency Service needs to be accomplished collectively, reinforcing the relevance of strengthening the inter-professional work as well as investing in patient care that prioritises humanization and integrated care. The expectation of this work is to serve as an incentive for a pedagogic paradigm shift through psycho-educational and educational actions and that it can bring benefits to the quality of care given to patients, as much for the care provided by the team contracted by the institution as for the students who are there to train through practical experience.

A superlotação dos serviços de emergência em hospitais gerais é notícia constante nos mais diversos meios de divulgação. O trabalho desenvolvido no setor que atende acima da sua capacidade é difícil e rodeado de tensão. Os profissionais que atuam nos Serviços de emergência, bem como, nos hospitais de ensino, em função da exigência e das dificuldades encontradas, precisam ter identificação profissional e motivação para o trabalho. Refletir sobre essa realidade é a principal missão desse trabalho. O cenário escolhido para o estudo foi o Serviço de Emergência de um Hospital de Ensino, que além de prestar um atendimento de excelência, tem por objetivo oferecer treinamentos em serviço para acadêmicos e residentes. A ideia do estudo foi compreender os processos e dados de realidade que permeiam o Serviço de Emergência do Hospital de Clínicas de Porto Alegre, a partir da percepção dos residentes sobre a superlotação e propor estratégias educativas e psicoeducativas, que auxiliem a equipe na melhor condução dos casos atendidos. Para dar conta da complexidade deste cenário, nos aventuramos a trilhar pelo caminho da cartografia como método de pesquisa-intervenção. Iniciamos o percurso descrevendo o cenário que servirá de campo de análise, aspectos relacionados a sua história, estrutura física, bem como, as especificidades do Serviço de Emergência. Ao longo do texto apresentamos uma breve revisão histórica da criação do hospital e do hospital-escola e sobre os serviços de emergências e urgências hospitalares, focalizando na questão da superlotação, o pano de fundo desse trabalho. Ao final da parte teórica há um apanhado sobre questões relacionadas à modalidade de aprendizagem através da formação em serviço, ou seja, as residências médicas e multidisciplinares. Acionamos a investigação a partir de dois encontros realizados com os residentes do Serviço de Emergência, contamos com a participação dos residentes do primeiro ano da Residência Integrada Multiprofissional em Saúde e da Residência em Medicina de Emergência. Participaram da pesquisa todos os residentes que permanecem por, no mínimo, um ano no Serviço de Emergência, totalizando dez residentes, sendo sete da Residência Integrada Multiprofissional em Saúde, ênfase Adulto Crítico e três da Residência em Medicina de Emergência. Estimulado pelo processo de análise e o discurso dos residentes constatamos que o trabalho desenvolvido no Serviço precisa ser realizado de forma coletiva, reforçando a importância de cada vez mais se fortalecer o trabalho interprofissional, assim como, investir na construção de atendimentos que levem em conta a humanização e a integralidade do cuidado. A expectativa é que este trabalho possa servir de estímulo para uma mudança de paradigma pedagógico através de ações educativas e psicoeducativas que possam trazer benefícios à qualidade da assistência prestada ao paciente, tanto a fornecida pela equipe contratada pela instituição quanto pelos estudantes que estão ali para se capacitarem, através da formação em serviço. / The overcrowding situation in general hospitals´ medical emergency services is constantly in the news in many media resources. The work developed in a sector that operates above its normal capacity is difficult and surrounded by tension. The staff who work in emergency services as well as in teaching hospitals need to have professional identification and work motivation due to the demands and difficulties found in these environments. The main objective of the present work is to reflect on this reality. The chosen scenario for this study was the Emergency Service of an educational hospital, which besides offering excellence in patient care services, has the objective of offering in-service training to residents and interns. The idea of the study was to understand the processes and reality data that permeate through Hospital de Clínicas de Porto Alegre´s Emergency Service from the perception of residents on overcrowding. As well as to propose educative and psycho-educative strategies, that could help teams in the best possible conduct with the attended cases. To help us understand this complex scenario, we used the cartography method of research-intervention. We started this trajectory describing this scenario that will serve as an analysis field; history related aspects, physical structure, as well as the Emergency Service specificities. Throughout the study, we present a brief historical review of the hospital and teaching hospital creation and the emergency and urgency services, focusing on the overcrowding situation, which is the backdrop of this study. At the end of the theoretical chapter there is a brief overview related to in-services training modality, namely medical and multidisciplinary residences. The investigation originated from two meetings with the Emergency Service residents. We had the collaboration of the first year residents of the Multidisciplinary Integrated Residency and the Emergency Medical Residency. All residents who participated in the study worked for a minimum of one year in the environment, giving a total of ten residents. Seven of which were from the Multi-professional Residence with emphasis in adult critical care, and three Medical Emergency residents. Stimulated by the analysis process and the residents’ dialogs, we recognised that the work developed in the Emergency Service needs to be accomplished collectively, reinforcing the relevance of strengthening the inter-professional work as well as investing in patient care that prioritises humanization and integrated care. The expectation of this work is to serve as an incentive for a pedagogic paradigm shift through psycho-educational and educational actions and that it can bring benefits to the quality of care given to patients, as much for the care provided by the team contracted by the institution as for the students who are there to train through practical experience.

El creciente deterioro del centro de la ciudad y el imparable aumento del déficit de viviendas en Lima obliga a tomar una perspectiva distinta para abordar ambos problemas desde un solo punto de vista. Proponiendo intervenciones de vivienda social a través de Conjuntos Residenciales de manera precisa dentro de estas zonas urbanas deterioradas, se plantea un orden urbano en medio de la tugurización y el hacinamiento que caracterizan estos distritos centrales. Bajo este concepto, el Conjunto Residencial busca consolidarse como parte de esta zona deteriorada y de esta manera consolidar también la zona en si para que los beneficios de estas nuevas viviendas y equipamientos sean un principio de rehabilitación urbana para zonas urbanas en deterioro. / The growing deterioration of the city center and the unstoppable increase in the housing deficit in Lima make it necessary to take a different perspective to address both problems from a single point of view. By proposing interventions of social housing through a Residential Complex within these deteriorated urban areas, an urban order is proposed in the midst of the slum and overcrowding that characterizes these central districts. Under this concept, the Residential Complex seeks to consolidate as part of this deteriorated area and thus also consolidate the area itself so that the benefits of these new homes and services become the first steps towards a rehabilitation for urban areas in decline. / Tesis

The main purpose of this study is to investigate how we can understand the correlation between social vulnerability and crime among young men with a foreign background. I intend to highlight the reality of the everyday life of six convicted young men shortly before they committed criminal acts as I aim to understand the influence of socioeconomic risk factors in their lives. The selected research method is a qualitative text analysis based on a true criminal case which occurred in a disadvantaged Stockholm suburb. The selected young men who appear in this study are aged between 17-21 and were among the main suspects. The empirical data consists of verbatim transcripts of interrogation interviews with police investigators and the court verdict. The study’s results have been analyzed based on the theory of dynamics of human behavior and on the basis of risk factors. The results show that all the young men have poor school results, poor communication with their family and that all live in cramped housing conditions that does not offer enough opportunity for private space. Several of the young men lack income and employment and are financially supported by family members. In summary, the results show that the social risk factors that occur in their lives are similar and that their current life situation is a result of the social existence in which they reside.

El presente trabajo de investigación busca Identificar de qué manera afecta el congestionamiento causado por la demora en la disposición de mercancías en Abandono y/o inmovilizadas a los Depósitos Temporales autorizados por la SUNAT en la Intendencia Aduana Marítima del Callao, en el 2019; para ese efecto nuestro estudio se divide en cuatro (4) capítulos, los cuales son detallados a continuación: El primer capítulo se centra en el plan de investigación, por medio del cual planteamos la situación problemática, los problemas, los objetivos principales y específicos; y la formulación de la hipótesis de trabajo de la investigación. El segundo capítulo da a conocer los antecedentes de la investigación nacionales e internacionales, el marco conceptual y el análisis del sector a investigar. El tercer capítulo se centra en la metodología de la investigación, donde detallamos el tipo, propósito, categorías, delimitaciones, diseño de la investigación y tamaño de muestra. Asimismo, en este capítulo desarrollamos las entrevistas de profundidad, las cuales serán de utilidad para el recojo de información. Finalmente, el cuarto capítulo se enfoca en el análisis y discusión de resultados de nuestra investigación para así encontrar los hallazgos y realizar tanto las conclusiones como las recomendaciones finales por medio del análisis de documentos y de la información obtenida mediante las entrevistas de profundidad desarrolladas en nuestro estudio. / This research work seeks to identify how the congestion caused by the delay in the disposal of goods in Abandonment and/or immobilized in the Temporary Deposits authorized by SUNAT in the Callao Maritime Customs Administration, until 2019; therefore, our study is divided into four (4) chapters, which are detailed below. The first chapter focuses on the research plan, through which we pose the question, the problem and the objectives, both main and specific, and the formulation of the initial research hypothesis. The second chapter discloses the research background, both national and international, and the conceptual framework, and the analysis of the sector to be investigated. The third chapter focuses on the research methodology, where we detail the type, purpose, categories, delimitation, design and sample size of the research. Likewise, in this chapter we develop in-depth interviews, which will be useful for gathering information. Finally, the fourth chapter focuses on the analysis and discussion of the results of our research in order to find the findings and make both the conclusions and the final recommendations through the analysis of documents and the information obtained through the in-depth interviews carried out in our study. / Tesis