Industrias San Miguel, empresa peruana dedicada a la producción y comercialización de bebidas no alcohólicas, pese a su larga trayectoria en el sector, no ha logrado posicionar la totalidad de sus marcas propias en todo el Perú. Ante el interés de lograr sus objetivos de expansión, ISM considera al jugo “Kris” ideal para iniciar dicho proceso en la ciudad de Chiclayo, destacada por su progreso en comercio, creciente consumo y poder adquisitivo, debido a que es uno de sus productos con mayor variedad de sabores, como con un volumen de ventas atractivo. Pero al identificarse un entorno competitivo, la pérdida de participación de la categoría, una tendencia al consumo saludable y un share bajo por parte de “Kris” a nivel nacional se tiene como propósito de la investigación llevar a cabo el estudio de mercado para la introducción del jugo kris en la ciudad de Chiclayo en el año 2018, teniendo como objetivo principal determinar la viabilidad. Mediante la aplicación de un método de investigación mixta, en el que se empleó un muestreo no probabilístico por cuotas y se aplicó la encuesta, como el focus group se determinó que la introducción es viable debido que existe la aceptación del producto y marca, aprobación por parte de la demanda y un análisis de la oferta en la categoría de citrus punch a favor de la empresa.

While there are key differences between Jephthah's daughter's story and that of Jesus, not least the difference in gender of the sacrificial victims, this thesis posits that both the similarities and differences between these two accounts can enrich readings of Jesus' death in the gospel of Matthew. A careful comparison of the narrative of Jephthah's daughter with Jesus' Passion narrative in the gospel of Matthew leads to the conclusion that Jesus' death should be interpreted as a human sacrifice. Reading Jesus' death as a human sacrifice and locating it in that socio-religious context makes his death indicative of a transactional, covenantal relationship between him and the Father. These two accounts also share archetypes that come from the Hebrew Bible. Foregrounding Jesus' narrative with Jepthah's daughter's narrative intricately reveals Jesus' connections with the Hebrew Bible, shedding light on the interpretation of his Passion.

A nivel global y en Perú se tiene población que padece inseguridad alimentaria, al tiempo que la cadena de suministro desperdicia alimentos en todas sus etapas. Este estudio de pre factibilidad responde a la búsqueda de una solución adicional y complementaria a los esfuerzos que iniciativas públicas y privadas vienen realizando para mitigar el hambre. El estudio estratégico considera una investigación global, regional y nacional del tercer sector para poder identificar las variables claves de éxito necesarias para el planteamiento de la estrategia de la organización. El análisis de las variables macroeconómicas y del sector permitió identificar que se tiene demanda insatisfecha y dimensionarla. Luego, se desarrolló la propuesta de valor considerando los resultados del estudio de mercado. Este planteamiento se apoya en los cambios tecnológicos, sociales, culturales y de mercado que se dieron de modo acelerado durante la crisis de la pandemia. Así mismo, considera la participación de la sociedad civil de modo cercano a los beneficiarios; este frente es uno de los objetivos principales debido a la búsqueda del crecimiento de la cooperación y responsabilidad social como parte del desarrollo de la sociedad. El modelo operativo planteado conjuntamente con las definiciones comerciales permite el logro de resultados óptimos. En el frente de focalización, se supera ampliamente los resultados de iniciativas privadas; así mismo, se logra una cobertura notable en la zona de intervención. Finalmente, las cifras del análisis costo eficacia muestran el logro de resultados superiores a los de la organización líder del país en donaciones de alimentos.

This textual analysis aims to identify and explore liberating, indecent, and anthropological un­derstandings of the sinner in Lutheran interpretations of the doctrine of justification. The un­derlying assumptions and the themes discernible within the works of Martin Luther are exam­ined along with “traditional,” and contemporary radical, queer interpretations of Lutheran jus­tification. The ways in which points of intersection between these interpretations and queer theological critique may contribute toward a more liberating and inclusive understanding of Lutheran justification are discussed. Several perspectives presented by queer theology, are ap­plied to the material under examination. The results of the analysis confirm the existence of queer openings with liberating potential within established, “traditional” Lutheran theology. These openings are further explored by fusing different queer concepts presented in the radical and queer parts of the material. Also, support for the queer emphasis on corporeality, without making essentialist assumptions, can be found in established Lutheran holistic anthropology. The concept of subject positions is in­troduced as a relational, queer, and inclusive alternative, favouring an understanding of the effects of sin and God’s justification respectively as an altering of positions in relation to other beings. To be liberating, theology must consider the whole, holistic body, and include the in­decent “Other.” In relation to justification, this “Other” is understood as the ignored human experience of sin as something which causes the holistic body harm and suffering. This results in a relational understanding of sin where being a sinner means both affecting and being af­fected. The potential of Lutheran theology is thus found in its ability to challenge the normative hegemony, to include the experiences otherwise exiled to the theological periphery, and to make the centre uncomfortable. The effects of physical, mental, and spiritual trauma caused to the body by violence are the same as the Lutheran understanding of sin, as primarily expressed through human unbelief. It is therefore argued that it ought to be included in the definitions of sin and the sinner, and taken into consideration when doctrines of justification and salvation are formulated. This conclusion is supported by the co-alignment of the queer acknowledgement of multiplicity and simulta­neity, with the Lutheran characteristic of bi-duality that is most clearly expressed in the concept of simul iustus et peccator. Thus, the conclusion must be that excluding the effects caused to bodies by sin cannot only be construed as being consciously limiting and oppressive but that it is, in fact, in conflict with the holistic Lutheran anthropology and the historical emphasis within Lutheran theology on simultaneity.

Socioeconomic disparities in life outcomes is a widely observed occurrence. In particular, low socioeconomic status (SES) has been related to a variety of behaviours that tend to perpetuate or even exacerbate the conditions that individuals of such social standing are already facing. The last two decades have been marked by a growing number of studies seeking to disentangle behavioural differences associated with one’s socioeconomic status that fuel the persistence of these differences. This Doctoral thesis joins the discussion by investigating a subset of behaviours associated with low SES. Three empirical chapters and one literature review seeks to answer the following questions: first, what are the consumer behaviour patterns exhibited by low SES individuals? Second, how do poverty-related thoughts influence consumption of (un)taxed temptation goods? Third, what is the effect of perceived individual control on intertemporal preferences? And fourth, how does salient socioeconomic status affect intertemporal choices regarding effort? Chapter 1 overviews literature on socioeconomic status and consumer happiness. We discuss channels through which low SES can impact consumption decisions and present main behavioural patterns of low SES consumers. Low SES has been found to have a significant impact on dietary patterns that include consumption of fruits and vegetables, foods with high calorie content, as well as consumption of temptation goods like alcohol, tobacco, and sugar-sweetened beverages. Moreover, low SES individuals also tend to engage in status-signalling behaviours, despite the scarcity of financial resources. We discuss how SES can delineate consumer happiness, in particular, regarding experiential and material goods. Finally, we review evidence on socioeconomic disparities in satisfaction with product-specific characteristics and health care as well as consumer loyalty. Chapter 2 presents an empirical investigation of the intersection between socioeconomic status and consumer behavior. In particular, we study demand for temptation goods such as alcohol, tobacco or high-calorie foods. One of the most conventional ways that governments control the consumption of these products is through taxes; however, a growing body of research shows the presence of numerous behavioral biases that might prove such fiscal policies less effective. One of these biases is related to financial worries - a concept familiar to deprived individuals. Previous studies have shown that increasing worries shift attention towards pressing needs, potentially at the cost of forward-looking decisions. We run an online experiment in which we manipulate financial worries and ask participants to choose between necessities and temptation goods in the experimental market. We also randomly impose taxes on temptation goods for a subset of participants. Results suggest that under financial worries and no taxes participants demand less temptation goods and this effect is stronger for lower income individuals. However, when taxes are introduced and financial concerns are salient, lower income participants do not react to taxes. This suggests that, on the one hand, financial worries can protect against over-consumption of temptation goods when there are no tax changes; however, low income consumers can be hurt the most when additional taxes are implemented. Chapter 3 investigates another psychological occurrence - a feeling of control - and its impact on intertemporal preferences. Generally, low SES individuals have less chances to exert control in their lives compared with high SES people. If perceived control has a substantial impact on the intertemporal choice, these disparities may have a long lasting impact that might make it harder to move up in terms of social status. In an online experiment we manipulate the feeling of control by asking participants to remember a certain situation. We vary control in terms of level - not having control vs being in full control – and type – being in a situation involving other people or a non-social situation. Afterwards, we ask participants to make intertemporal allocation decisions - either regarding a monetary experimental budget or a number of real effort tasks. We find no evidence of present bias in monetary discounting for either of the control treatments. Results are different for effort discounting: on aggregate level, participants in this condition reverse their preferences more often as they choose to perform more tasks sooner when the decision involves only future points in time, but less when the decision involves also present. Moreover, we find evidence of significant present bias in the low control condition. Allocation decisions are mediated by emotional states activated in the feeling of control manipulation: for money condition, the strongest mediator is the feeling of fear, while for effort discounting it is sadness. Overall, the results suggest that although recalling a situation of (no) control does not influence intertemporal allocation decisions regarding windfall money, it can impact decisions about the allocation of effort. Chapter 4 continues the discussion on intertemporal preferences and socioeconomic status. It is a well established that low SES is related to impatient behaviours. While many works have analyzed psychological channels which mediate this effect, such as cognitive load, stress, emotional affects, and self-control issues, this work seeks to test whether the mere salience of one’s subjective SES has an impact on intertemporal preferences regarding effort. In an online experiment, I prime participants on their SES and ask to make effort allocation decisions. I find that priming affects only low status participants: this group made more present-biased choices by postponing effort to the future even if it mean higher workload. No effect was found for nonprimed low SES participants or higher status individuals in both treatment and control groups. I conclude that even a mere act of making SES salient in your mind can have an adverse effect to low SES individuals by pushing them to postpone work to the future.

Individuals diagnosed with autism spectrum disorder often experience difficulty during speech-in-noise (SIN) processing tasks. However, it remains unclear how behavioral and cortical mechanisms of auditory processing explain variability in SIN performance in adults with ASD and their neurotypical counterparts. The proposed research explored variability in SIN as it relates to behavioral, perceptual, and objective measures of auditory processing. Results showed significant differences between groups in SIN thresholds. In addition, neurotypicals outperformed the ASD group on measures of sustained auditory attention characterized by reduced impulsivity, increased inhibition, and increased selective auditory attention. Individuals with ASD showed decreased acceptance of noise as compared to neurotypical peers. Overall, results highlighted auditory processing deficits in individuals with ASD that contribute to SIN performance.

El presente informe estudia el análisis efectuado por el Tribunal Fiscal respecto al reparo efectuado por la Administración Tributaria a un sujeto no domiciliado por la atribución de renta por concepto de incremento patrimonial no justificado. Para la evaluación de dicho supuesto, se realiza una evaluación de la calidad de tipo de contribuyente (si tributaba como sociedad conyugal o a título personal) y la condición de domicilio que ostentaba el recurrente del caso en el ejercicio acotado. Posteriormente, se realiza una evaluación de la aplicación de la figura de presunción de renta legal del incremento patrimonial no justificado a la luz de los criterios de vinculación de la renta en el Perú. Finalmente, el presente estudio concluye señalando que la figura en mención no ha sido pensada para la aplicación de sujetos no domiciliados toda vez que ella no contiene un criterio de vinculación en su disposición normativa, y los sujetos no domiciliados se encuentran obligados al impuesto solo por sus rentas de fuente peruana de los artículos 9, 10 y 11 de la Ley del IR. / This report studies the analysis made by the Tax Court regarding the objection made by the Tax Administration to a non-domiciled taxpayer for the attribution of income due to unjustified capital gains. In order to evaluate this case, an evaluation is made of the type of taxpayer (whether the taxpayer was taxed as a marital partnership or as an individual) and the domicile of the appellant in the fiscal year in question. Subsequently, an evaluation is made of the application of the figure of presumption of legal income of the unjustified capital gain considering the criteria of income taxation in Peru. Finally, this study concludes by pointing out that the figure in question has not been designed for the application of non-domiciled taxpayers since it does not contain a linkage criterion in its regulatory provision, and non-domiciled taxpayers are subject to tax only for their Peruvian source income under articles 9, 10 and 11 of the Income Tax Law.

Following developments in the last decades in the philosophical and theological studies of film, this study investigates film noir from the classic Hollywood era (1940-1959) from this perspective. It presents the key ideas behind the fields of film-philosophy and film-theology. Turning more specifically to film noir, the study addresses themes that come to the fore in these films, focusing especially on the depiction of human existence as characterized by a need for escape, that is at the same time impossible. The set of questions that arises with this starting point is developed through readings of a number of films, most lengthily Laura (directed by Otto Preminger, 1944) and Criss Cross (Robert Siodmak, 1949). It is suggested that film noir in interesting ways problematizes the persistent post-Enlightenment view of the subject as first and foremost rational and autonomous, and further, that film noir can be seen as following the Christian doctrine of original sin in seeing human existence as standing in need of redemption, while holding that it is at best uncertain if such redemption is possible.

Denna kvalitativa studie syftar till att undersöka deltidsarbetande personalvetarstudenters upplevda tilltro till sin egen förmåga. I synnerhet, avser vi bringa kunskap om hur att arbeta parallellt med heltidsstudier bidrar till studenternas tilltro till sin egen förmåga att få anställning efter examen. Materialet som använts i studien samlades in genom åtta semistrukturerade intervjuer, där personalvetarstudenter som går sista året på programmet på Uppsala universitet intervjuades. Det teoretiska perspektiv som använts är Albert Banduras teori om tilltro till sin egen förmåga, eller engelskans Self efficacy. Begreppet används för att beskriva studenternas tilltro till sin egen förmåga att få anställning efter examen. Materialet undersöktes med hjälp av en tematisk analys där teman och underteman i respondenternas svar analyserades fram. Resultatet visar att respondenterna upplever att de erhållit viktiga kompetenser från deltidsarbetet vilket har ökat deras tilltro till sin egen förmåga att få anställning efter examen. Resultatet visar även att andra aspekter av deltidsarbetet har ökat tilltron, såsom att ha deltidsarbetet ”på pappret”, att ha nått framgångar i sitt arbete och kommit över motgångar samt erfarenheter av att söka jobb. Studenternas tilltro till sin egen förmåga att få anställning efter examen har även ökat till följd av en mer realistisk bild arbetsgivarens förväntningar, erfarenheter av diverse intervjusituationer och möjligheten att observera och interagera med andra programstudenter samt kollegor och chefer. Slutsatsen är att deltidsarbetet har en positiv inverkan på studenternas upplevda tilltro till sin egen förmåga att få anställning efter examen. / This qualitative paper aims to examine part-time working human resource student’s self-efficacy. In particular, this study aims to bring knowledge about how working part-time while studying full-time affects human resource student's self-efficacy toward getting full-time employment post graduation. The data used in this study was collected through semi-structured interviews, where eight human resource students in their last year of studies at Uppsala university were interviewed. The theory used in this paper is Albert Bandura's theory about self-efficacy. The concept of self-efficacy is here used as self-efficacy towards getting a full-time employment post graduation. The data was processed through a thematic analysis where themes and sub-themes were identified and analyzed. The results show that the participants believe that they have retained important skills from their part-time job which has increased their self-efficacy toward getting full-time employment post graduation. The results also show that other aspects of part-time work have increased their self-efficacy, such as having a part-time work on their resumé, having achieved success in their work and overcoming obstacles and experiences of job-searching. Students' self-efficacy towards getting a job after graduation has also increased as a result of a more realistic view of the employer's expectations, experiences of various interview situations and the opportunity to observe and interact with other human resource students as well as colleagues and managers. The conclusion is that part-time work has a positive impact on students’ perceived self-efficacy toward getting employment post graduation.

La presente tesis trata de la alineación estratégica (que la estrategia desarrollada se vea reflejada en su organización), de una Institución sin fines de Lucro (ONG) que trabaja en el sector salud por más de 20 años y es de reconocido prestigio en el sector donde se desarrolla: atención medica, laboratorio, investigación y gestión de proyectos y programas sociales. Esta alineación se basa en los tres elementos claves de toda organización: Estrategia, Estructura y Procesos, donde estas últimas se construyen en base a la estrategia definida, para ello se diseñan o rediseñan los instrumentos macros esenciales para la gestión: La estructura Organizacional (Organigrama) y el Mapa de Procesos. Para el logro de este objetivo, se utiliza metodologías plasmadas por Huaman y Rios (2008), donde el diseño de la estructura organizacional está basada en la metodología de los autores Vigo y Segura, mientras metodología del diseño del Mapa de Procesos esta basada su construcción en la cadena de Valor de Michael Porter. Para el diseño de una estructura organizacional, se revisó el plan estratégico vigente de la institución, con énfasis en sus estrategias corporativas y de negocios, y su despliegue basado en objetivos (¿qué quiero?) y actividades (¿cómo lo consigo?); y es con estas últimas con las que se trabaja para la formación de la estructura, pasando cada una de estas, por un análisis de sensibilidad con el logro del objetivo (nivel de jerarquía) y un análisis de relaciones entre ellas (especialización). Para el diseño del mapa de procesos se comenzó con las 3 preguntas básicas: ¿qué hace la organización? definiendo sus productos, ¿para quien? Definiendo sus clientes, y ¿Cómo lo hace?, definiendo sus procesos, y es con este ultimo que basado en las actividades, se usa la cadena de valor para esquematizarlo, y luego generar el Mapa de Procesos. iii Toda esta metodología se realizo en base a talleres y reuniones con los directivos, en el cual se tomaron decisiones de diseño relevantes para la definición de los instrumentos. El resultado obtenido fue la modificación de la estructura organizacional actual, eliminando áreas, mejorando la especialización del conocimiento y la integración del trabajo. También se creó el mapa de Procesos, donde quedo en evidencia la gran cantidad de actividades que realiza la organización, generando la eliminando de algunas que no generaban valor, así con el cambio de foco del personal interno, que estaban orientados a la tarea, y no a los resultados.