En la presente investigación se realiza un estudio acerca de los factores in-store en relación a la intención de compra en tiendas de maquillaje en retails, pues no hay estudios realizados en el Perú que comprenda este tema a pesar que el sector está en continuo crecimiento en el mercado y donde el 50% de las compras de cosméticos se realizan en tiendas por departamento. Para determinar el grado de relación de los factores in-store y la intención de compra, la metodología utilizada fue un estudio de tipo regresión lineal múltiple y con un enfoque mixto. Para el desarrollo del estudio se realizó una investigación cualitativa, contando con dos mini groups y entrevistas al público primario y tres entrevistas a profundidad a expertos del tema. Además, se llevó a cabo una investigación cuantitativa de carácter concluyente, a través de 230 encuestas. A partir de ello, con la información obtenida y procesada permitió obtener data relevante acerca del comportamiento del público objetivo y obtener conclusiones acerca de la relación de las variables y la intención de compra. Finalmente, se pudo comprobar que los factores de mayor relación con la intención de compra para el público objetivo de acuerdo al modelo estudiado son la ambientación de la tienda, el pricing y la promoción. Y en caso de los factores menos relevantes quedaron la asistencia del personal de ventas y el atractivo de la tienda. Por ello, se recomienda poner mayores esfuerzos en las variables que se encuentran mayor valoradas por el público objetivo primario. / In the present investigation, a study is carried out on the in-store factors in relation to the purchase intention in makeup stores in retails, since there are no studies carried out in Peru that understand this topic despite the fact that the sector is in continuous growth in the market and where 50% of cosmetic purchases are made in department stores. To determine the degree of relations between in-store factors and purchase intention, the methodology used was a multiple linear regression study with a mixed approach. For the development of the study, a qualitative investigation was carried out, with two mini groups and interviews with the primary public and three in-depth interviews with experts on the subject. In addition, a conclusive quantitative investigation was carried out through 230 surveys. From this, with the information obtained and processed, it was possible to obtain relevant data about the behavior of the target audience and to draw conclusions about the relationship of the variables and the purchase intention. Finally, it was possible to verify that the factors with the highest relation to the purchase intention for the target audience according to the studied model are the store setting, pricing and promotion. And in the case of the least relevant factors, the attendance of sales personnel and the attractiveness of the store remained. Therefore, it is recommended to put greater efforts on the variables that are most valued by the primary target audience. / Tesis

Because of increasing rural land values, potential estate problems have been created for farm owners. This study was conducted to analyze land use changes when the farm owner dies. Land use changes and factors related to use change for estates subjected to probate court during 1971-1975, in the selected Utah counties, are described in this thesis. County records were searched for information pertaining to farm estates probaged in six Utah counties. Individuals handling the affairs of the estates were contacted by mail. Questionnaires returned were used in the analysis and are the basis for the conclusions of this study. General conclusions of the study were: 1. Land transferred from agricultural to non-agricultural use most frequently when land was sold by the owner prior to death. Transfer of farm land out of agriculture occurred least often when the farm owner utilized estate planning. 2. Regression analysis of variance was used to determine effects of related factors on disposition of farm land use after the owners death. Purchaser and method of land management were determined to significantly influence estate land use. 3. The marital deduction received considerable attention in the new Federal Estate tax law. Of the study estates which paid death taxes; if the new law had been in effect and each estate had a survivor, the total death tax burden would have been lower.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / Retail trade modernization in Peru has displaced the traditional retailer as the first option when it comes to shopping. Supermarkets have grown 45% during the last four years and the new convenience stores gather all competitive advantages required by the sector. Industry has adapted to the new Peruvian in order to cover the needs generated by a digital age offering solutions that give timely information, comfort and modernity when acquiring a new product. In 2017, 414,000 grocery stores were counted in Peru, which were forced to adapt and improve their services. This research project aims to come up with a solution to bring the grocery stores into the twenty-first century, and thus, to increase their gross margin and ensure their continuity. A methodology connecting the requirements of the grocery stores that invest the most in the city of Lima to the needs of the mass consumption companies by means of a platform that digitalizes ads at the point of sale driven by digital advertising is presented here. Currently, the product benefits 40 grocery stores in the city with a new customer service channel that allows to increase their sales by 20%.

Att ha en framgångsrik produkt som fortsätter att växa på dagens marknad är komplext. På grund av det stora antalet marknadsföringsstrategier som är tillgängliga för företag som verkar på en global marknad. Syftet med denna forskningsstudie är finna hur digitala produkter marknadsförs i olika faser av produktlivscykeln med fokus på datorspelsindustrin. Därför kommer denna studie att undersöka om strategierna är tillämpliga i en mer global och digital miljö. Studien kommer således att försöka fylla det litterära gap som finns inom detta område. Empiriska data i denna studie samlas in genom intervjuer med personer som har erfarenhet eller arbetar inom dataspelsindustrin. Detta inkluderar affärscoacher och marknadsföringschefer som verkar inom dataspelsindustrin. Resultaten indikerar att varumärket är en av de viktigaste faktorerna för framgång på denna marknad. Men samspelet mellan de olika strategierna var märkbar och kunde inte bortses från. Intervjuerna har givit nya insikter om hur ett spel kan prissättas. Därför skulle en riktning för ytterligare forskning vara intressant att fokusera på prissättningen av digitala produkter. / To have a successful product that continues to grow in today's market is complex due to the amount of marketing strategies that are available to the operating firm, especially when they operate on a global market. The purpose of this research study is to find out how digital products are marketed in different stages of the product lifecycle with the focus on the videogame industry. Therefore, will this study examine if the strategies are applicable in a more global and digital environment. Thus, will this study attempt to fill the literature gap that exists in this field. The empirical data in this study are gathered through interviews with people who have experience or worked in the videogame industry. This includes business coaches and marketing managers who operate in the videogame industry. The findings indicate that brand is one of the most important factors for success in this market. But the interplay between the different strategies were noticeable and could not be overlooked. The interviews have given a new insight on how a game could be priced. Therefore, would a direction for further research be interesting to focus on the pricing of digital products.

Till följd av att större delen av alla nyproducerade bostadsrätter i Stockholms kommun idag säljs till fasta priser är det intressant att undersöka och ta reda på varför inte fler bostadsproducenter använder sig av budgivning som försäljningsstrategi. Hur dessa fasta priser fastställs av bostadsproducenterna och vad som ligger till grund för den bedömningen, är även det en intressant aspekt.  Information som ligger till grund för de teoretiska utgångspunkterna har inhämtats genom en grundlig litteraturstudie. Resultatet bygger på ett par kvalitativa intervjuer för att ta reda på vilka parametrar som spelar in vid val av försäljningsstrategi och prissättning. Urvalet av intervjukandidater har noga övervägts och landade i en aktör som använder sig av ett budgivningsförfarande och en aktör som använder sig av fast pris som försäljningsstrategi, för att på bästa sätt kunna ställa dessa metoder mot varandra.  Analysen visar bland annat att storleken på projektet, vilka finansieringsalternativ som är möjliga, inställningen och egenskaperna hos bostadsproducenterna och hur marknadsläget råder är avgörande för vilken strategi som används. Slutsatsen mynnar ut i att mycket handlar om finansieringsmässig trygghet och att det är en inställningsfråga hos bostadsproducenterna. Det finns därmed goda möjligheter att i större utsträckning använda sig av budgivning som försäljningsstrategi. Alternativt att kombinera de två olika metoderna, budgivning och fast pris, för att på så sätt nå maximal avkastning, vilket borde ligga i bostadsproducentens intresse. / Due to the fact that most new production of condominiums in the municipality of Stockholm today are sold at fixed prices, it is interesting to investigate and find out why not more real estate developers use bidding as a sales strategy. How these fixed prices are determined by the developers and the basis for that assessment. Information that underlies the theoretical starting points has been obtained through a thorough literature study. The result is based on a couple of qualitative interviews to find out which parameters are involved in choosing a specific sales strategy and pricing. The selection of interview candidates has been carefully considered and landed in an actor using a bidding process and an actor using fixed price as a sales strategy. The analysis shows, among other things, that the size of the project, which financing options that are possible, the attitude of condominium developers and how the market situation prevails determines the strategy used. The conclusion is that the attitude among the real estate developers plays a big role, and there are good opportunities to make more use of bidding as a sales strategy. Alternatively, combine the two different methods, bidding and fixed price, in order to achieve maximum return.

In the first essay, we study mutual funds' voting on compensation-related proposals initiated by corporate management. Compared with proposals on other topics, proposals on compensation issues are more likely to be challenged by mutual funds. Consistent with active institutional influence, mutual funds are more likely to vote against management at portfolio firms that make more excess CEO pay or depict other symptoms of poor governance such as bad performance and CEO entrenchment. Both active and passive funds' votes are significant drivers of the voting outcome of a proposal. Failed proposals are associated with lower CEO pay, especially excess pay, in the following year. Say-on-pay proposals opposed by more mutual funds are also followed by lower excess CEO pay. Collectively, evidence in this paper suggests that institutions (including passive institutions) play an important role in setting CEO pay through the voting channel. The second essay examines the equity loan supply for short selling. Using detailed stock lending data, we show that active equity funds, on average, are informed, stock lenders. The stocks they lend outperform those that they do not. The stocks they recall and sell perform worse in the future than those that remain on loan. These funds avoid lending stocks when lending fees are extremely high and use the shorting market's signals to form stock-selling decisions. Our findings help explain why institutional investors lend stocks. They also highlight a new source of short-sale constraints arising from the informed loan supply. / Doctor of Philosophy / Shareholders of a firm are expected to monitor executive compensation. Among all share-holders, institutional investors such as mutual funds play an important role in setting pay practices for executives. However, do they vote on related proposals at annual meetings or simply "vote by feet"? The first essay strives to answer the question using mutual fund proposal vote records data. Our findings suggest that mutual funds can affect CEO compensation in the future by voting against management-initiated pay proposals and the effect is both statistically and economically significant. Institutional investors such as mutual funds also participate in lending business on otherwise idle shares in their portfolio. While they are often considered passive and not informed in the equity loan market, their behavior has been much less investigated. We study the extent to which mutual funds exploit information in lending their shares using the first detailed stock lending dataset obtained from SEC filings. We find that mutual funds are informed lenders and important to market efficiency.

by Nicholas T.H. Jim. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1993. / Includes bibliographical references (leaf 48). / ABSTRACT --- p.i / TABLE OF CONTENTS --- p.ii / LIST OF ILLUSTRATIONS --- p.v / ACKNOWLEDGMENTS --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Company Background --- p.1 / Scope and Objectives --- p.2 / Methodologies --- p.4 / Chapter II. --- EVALUATION OF EXISTING POS SYSTEM --- p.5 / Definition of POS System --- p.5 / Performance of Existing POS System --- p.7 / Chapter III. --- CRITERIA FOR POS SYSTEM SELECTION --- p.12 / Bas i c Criteria --- p.12 / Price --- p.16 / Reputation of Supplier and its Principal --- p.16 / Techno logy of the POS System --- p.16 / Chapter IV. --- IDENTIFICATION AND EVALUATION OF POS SYSTEM --- p.18 / Identification of POS Systems --- p.18 / New Tech POS System --- p.18 / POS System --- p.22 / Remanco Vision System --- p.25 / Micros 8700 POS System --- p.28 / Chapter V. --- DECISION MAKING --- p.33 / Second Phase Evaluation --- p.33 / Final Decision Making --- p.37 / Cost and Benefit Analysis --- p.38 / Chapter VI. --- IMPLEMENTATION PLAN --- p.40 / Swopping of POS Systems --- p.40 / Price Negotiation Tactics --- p.42 / Installation of New POS System --- p.44 / Review Meetings with Supplier --- p.44 / Chapter VII. --- CONCLUSION --- p.45 / BIBLIOGRAPHY --- p.47

La cession est une solution incontournable du droit des entreprises en difficulté.Déterminer les droits des créanciers dans le cadre d’un plan de cession s’avère pourtant une tâche délicate.Le droit des entreprises en difficulté a fait l’objet de réformes importantes (loi du 26 juillet 2005, ordonnance du 18 décembre 2008 et ordonnance du 12 mars 2014 dans une moindre mesure).Dans le même temps, le droit des sûretés subissait des évolutions nombreuses (ordonnance du 23 mars 2006, loi du 19 février 2007, loi du 04 août 2008, ordonnance du 30 janvier 2009) mais parcellaires, preuve du manque de cohérence du législateur en la matière.Les réformes du droit des entreprises en difficulté et du droit des sûretés ont révélé l’absence de ligne directrice claire en ce qui concerne l’articulation de ces deux droits. Les réformes du droit des entreprises en difficulté et du droit des sûretés aboutissent à un enchevêtrement des textes, rendant leur application particulièrement complexe.Les nombreuses interrogations tant théoriques que pratiques créent une insécurité juridique.Dès lors, en me basant notamment sur les difficultés rencontrées dans le cadre de mon activité professionnelle ou sur celles pointées du doigt par la doctrine et les commentateurs de textes, consécutives aux évolutions législatives récentes, l’objectif de ce travail de recherche est de procéder à des recommandations à l’endroit des professionnels ainsi que de réaliser des propositions visant à un meilleur équilibre des intérêts en présence. / The sale of a business is one of the most important insolvency solutions.However it’s a hard task to determinate creditor’s rights under these circumstances.Insolvency law has deeply changed consequently to main reforms (Act of July 26, 2005 called the “Safeguard Act”, Order of December 18, 2008 and to a lesser extent Order of March 12, 2014).At the same time, guarantee law has been modified by lots of reforms too (Order of March 23, 2006, Act of February 19, 2007, Act of August 4, 2008, Order of January 30, 2009).These reforms were fragmented. Furthermore they have been built without guideline. As a result, the articulation between insolvency law and guarantee law is very difficult.The theoretical and practical questions generate a real legal insecurity.The goal of this research work is to make insolvency practitioners propositions based on, amongst others, doctrine’s comments and criticism. The objective of these propositions is to establish a better balance between the pluralities of interests involved.

nÃo hà / This work entitled "The Influence of ICMS Substitution in the retail shoe in Cariri by Tax Collection Schemeâ aims to analyze the effect of the tax substitution in the footwear industry retail comparing this with the clothing retail business where there was no tax replacement. The econometric methodology used was the model "Difference in Difference" by ordinary least squares applied to the footwear sector (treatment group) which actually suffered the impact of TS in comparison to the garment sector (control group) was not exposed to TS. The database used in this study consisted of 2.237 billing observations, revenue from ICMS, and CNAE regime collapsed in the period 2004 to 2010 obtained from the Finance Department of the State of Cearà (SEFAZ) for Cariri in segment retail footwear and apparel. As result, in general, it has been seen that the tax replacement induced a R$10.771,77 (average values per company) raise in the collection of the ICMS for the footwear retail segment in Cariri. Specifically, the impact of the TR has floated depending on the company size, for instance, there hasnât been a significant impact to micro single entrepreneur (MEI) neither for small size companies and for companies in the special scheme of supervision (ESP), but there has been a significant impact for micro companies (ME), valued at R$ 4.548,89 and for normal size companies (NL), valued at R$ 24.586,17. / Este trabalho intitulado âA InfluÃncia do ICMS SubstituiÃÃo no comÃrcio varejista de calÃados na RegiÃo do Cariri, mediante Regime de ArrecadaÃÃo TributÃriaâ tem como objetivo analisar o efeito da SubstituiÃÃo TributÃria (ST) no setor do comÃrcio varejista de calÃados comparando esse setor com o comÃrcio varejista de vestuÃrio onde nÃo houve a substituiÃÃo tributÃria. A metodologia economÃtrica utilizada foi o modeloâ DiferenÃas em DiferenÃaâ atravÃs dos mÃnimos quadrados ordinÃrios aplicado ao setor calÃadista (grupo de tratamento) que efetivamente sofreu impacto da ST em comparaÃÃo ao setor de vestuÃrio (grupo de controle) que nÃo foi exposto a ST. A base de dados utilizada neste trabalho foi composta de 2.237 observaÃÃes de faturamento, receita de ICMS, CNAE e Regime recolhido no perÃodo de 2004 a 2010 obtida junto a Secretaria da Fazenda do Estado do Cearà (SEFAZ) para a regiÃo do Cariri no segmento de comÃrcio varejista de calÃados e vestuÃrio. Como resultado, em geral, constatou-se que a ST induziu aumentos na arrecadaÃÃo do ICMS para o segmento de comÃrcio varejista de calÃados na RegiÃo do Cariri na ordem anual de R$10.771,77 (valores mÃdios por empresa). Especificamente, o impacto da ST variou dependendo do porte da empresa: nÃo houve impacto significativo para o Micro Empreendedor Individual (MEI), Empresas de Pequeno Porte (EPP) e Empresas no Regime Especial de FiscalizaÃÃo (ESP); houve impacto significativo para Microempresas (ME), no valor anual de R$4.548,89 e Empresas de Porte Normal (NL), no valor anual de R$24.586,17.

Resumé AJ Bankrupt's estate is the cornerstone of bankruptcy proceedings, also known as insolvency proceedings, and serves as the initial point for this thesis. Without the knowledge of the scope of this term and its interconnection with other institutions it would not be possible to achieve one of the main aims of insolvency proceedings, the satisfaction of creditors' claims. The main focus of this work is realization of immovable property, i.e. the process of transformation of property included in the list of bankrupt's estate, during which the insolvency trustee must proceed in accordance with the instruction of the secured creditor. Ideally, security of the creditor shall be chosen from one of the methods in the enumerative list provided for by the Insolvency Act. The goal of the thesis is to define the process of realizing immovable property in a comprehensive manner, and to evaluate positives and negatives of the respective methods, including their practical aspects. The work is divided into eight chapters, which are composed to reflect the overall image of the process of realizing the bankrupt's estate, beginning with the term proper and ending with the resolution on the release of the yield of realization to the creditor. The first chapter provides a brief introduction of the issue as well as giving...