En la presente investigación tiene como propósito evaluar el impacto tributario que tiene los pagos adelantados por la venta de un bien inmueble. Para obtener dicha información se realizará una evaluación a las empresas inmobiliarias que tengan o hayan tenido proyectos inmobiliarios en el distrito de Jesús María. Esta investigación se basará en la aplicación de las normas tributarias tanto como la Ley del Impuesto General a las Ventas, Ley del Impuesto a la Renta, Reglamento de Comprobante de Pago y sanciones impuestas por SUNAT. Para el mismo, se utilizará una metodología de investigación mixta, es decir, cuantitativa y cualitativa. Para el desarrollo de esta investigación, se validará las hipótesis propuestas para ello se ha realizado trabajos de campo a las principales empresas inmobiliarias como encuestas, entrevistas, también apoyado en información documentaria y casos para así generar un análisis lo más completo posible. De los datos analizados se llegó a la conclusión que el efecto tributario que ocasiona los pagos adelantados en la venta de inmuebles, impacta en las empresas del sector inmobiliario en proyectos del distrito de Jesús María. / The purpose of this research is to evaluate the tax impact of advance payments for the sale of real estate. To obtain this information, an evaluation will be made to the real estate companies that have or have had real estate projects in the Jesus Maria district. This investigation will be based on the application of tax regulations as well as the General Sales Tax Law, the Income Tax Law, the payment voucher regulation and sanctions imposed by SUNAT. For the same, a methodology of mixed research will be used, that is, quantitative and qualitative. For the development of this research, the hypotheses proposed for this will be validated. Field work has been carried out to the main real estate companies such as surveys, interviews, and also supported by documentary information and cases in order to generate the most complete analysis possible. From the analyzed data, it was concluded that the tax effect caused by the advance payments in the purchase of real estate, impacts on companies in the real estate sector in projects of the Jesus Maria district. / Tesis

Les chaînes de magasins d’alimentation et d’approvisionnement diffusent leurs succursales à partir de la fin du XIXe siècle dans les pays industrialisés. Leur avantage concurrentiel repose sur l’intégration de la fonction de grossiste. Fondée par Geoffroy Guichard à Saint-Étienne en 1898, Casino est la seule société succursaliste française à avoir conservé ses archives. L’histoire de l’entreprise permet d’identifier les dispositifs d’intégration de catégories de plus en plus diverses d’acheteurs au marché des biens de consommation : l’attachement à la marque-enseigne et aux marques propres, la professionnalisation de la vente. Les tensions peuvent se lire dans les archives entre la mise en application de principes fordistes de standardisation et la volonté de renforcer le lien de clientèle. Dès avant l’unification du marché français par une nouvelle génération d’opérateurs, les succursalistes entament un processus de fabrique du consommateur - un acteur détaché des relations de fidélités traditionnelles. En France, les chaînes succursalistes sont à l’origine du passage du comptoir, au libre-service et aux supermarchés - en 1960 chez Casino. Dans cette lutte séculaire entre deux principes théoriques antagoniques (le commerce et la distribution), l’État se présente en position d’arbitre, sommé d’engager la « réforme du commerce », un processus débouchant finalement sur le triomphe de la grande distribution. / Food and supply chains spread their branches since the end of the 19th century in industrialized countries. Their competitive advantage is based on the integration of the wholesaler function. Founded by Geoffroy Guichard in Saint-Étienne in 1898, Casino is the only French supply chain to have kept its archives. The company's history makes it possible to identify the tools used in order to integrate more and more categories of buyers, in the consumer goods market. For example, the attachment to the brand-name and the private labels, the emergence of marketing. Tensions can be read in the archives between the application of Fordist principles of standardization and the desire to strengthen the customer relationship. Even before the unification of the French market by a new generation of operators, the branch operators undertake the making of consumer - an actor detached from traditional loyalties. In France, chains open the way to self-service and the first supermarkets - in 1960 for Casino. Confined between two antagonistic theoretical principles (“commerce” and distribution), the state is in the position of arbiter, summoned to engage the « reform of the trade », a process finally leading to the triumph of mass retailing.

Made available in DSpace on 2016-04-25T16:44:36Z (GMT). No. of bitstreams: 1 Daniela Andrade Figueira Pinto Coelho.pdf: 2244744 bytes, checksum: 819898b566e0571c9ee62d63d2a89116 (MD5) Previous issue date: 2013-10-24 / Given this cyber revolution formed by a discharge of digital content and different formats of media and advertising, generation Z emerges, breaking the traditional model of consumption to a more interactive and dynamic whose main vectors are formed by connectivity and sharing experience. On the other hand, the retailers are remaining with the traditional model bringing a limited and offline experienre, promoting a dichotomy between the potential consumers seeking an exclusive and fun experience. The following study seeks to understand the qualities, features and aspirations of this new consumer experience at the point of sale in order to present the main challenges and changes needed to attract this demanding consumer member of Generation Z. The study includes a survey at the point of sale and interviews to understand how this generation realizes the point of sale. The research reveals that these children are seeking a more interactive and dynamic environment at the point of sale and the retail must change to attend this new generation / Diante da revolução cibernética formada por grande quantidade de conteúdos digitais e formatos diferenciados de mídia e propaganda, a Geração Z surge rompendo o modelo tradicional de consumo e caminha para um modelo mais interativo e dinâmico, cujos principais vetores são formados por conectividade, compartilhamento e experiência. Do outro lado do cenário encontra-se o varejo, que insiste no modelo tradicional cuja experiência permanece limitada e estática, promovendo uma dicotomia entre esta prática e o público potencial consumidor da Geração Z, que busca uma experiência exclusiva e entretenimento. Este estudo busca entender as qualidades, anseios e características desse novo consumidor frente à experiência de consumo no ponto de venda, visando apresentar os principais desafios e adequações para atrair o consumidor exigente membro da Geração Z. O presente trabalho contempla uma pesquisa no ponto de venda e entrevistas em profundidade para entender como esta geração percebe o ponto de venda. A pesquisa revela que estas crianças buscam uma experiência mais interativa e dinâmica e o varejo tradicional terá que mudar para se adequar a este geração

Orientador: Diva Cardoso de Camargo / Banca: Lídia Almeida Barros / Banca: Tony Berber Sardinha / Resumo: Com a presente dissertação, estudamos características da tradução juramentada na direção inglês.português, no que concerne a semelhanças e diferenças no uso de termos simples, expressões fixas e semifixas mais freqüentes encontrados em contratos de compra e venda. A pesquisa situa-se no campo dos Estudos da Tradução Baseados em Corpus e no da Lingüística de Corpus; ainda recorre, em parte, ao arcabouço teórico-metodológico da Terminologia. O corpus de estudo de textos traduzidos no modo juramentado contém: 34 contratos de compra traduzidos por dois tradutores; compilamos, também, um corpus comparável de textos originalmente escritos em inglês e português, referentes a contratos de compra e venda. A pesquisa conta com o auxilio do programa de computador WordSmith Tools versão 4.0 para o levantamento dos dados, tendo sido utilizadas as ferramentas WordList, KeyWord e Concord. A partir dos dados gerados, criamos um glossário de termos simples, e de expressões fixas e semifixas mais freqüentes, presentes no corpus de estudo. Os termos simples levantados constam de dicionários; no entanto, não se encontra registrada, na maioria da obras, qualquer referência quanto ao uso. Por sua vez, a maior parte das expressões fixas e semifixas não se encontram nos dicionários. Com a utilização do corpus comparável, foi possível localizar aproximadamente 70% dessas expressões fixas e semifixas. Além do levantamento léxico, a descrição de características da tradução juramentada, de seus aspectos legais, e da forma de apresentação do texto podem ser de grande utilidade para o tradutor aprendiz. Pode-se perceber o emprego de traduções literais, o que permitiria inferir o uso de uma linguagem mais atrelada ao original, de inserções em português de construções sintáticas, e de expressões da linguagem contratual...(Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The present study aims at observing features of sworn translation in the English.Portuguese direction, concerning similarities and differences in the use of the most frequent simple terms, fixed and semi-fixed expressions present in sales contracts analyzed. This study has its theoretical basis on Corpus-Based Translation Studies, on Corpus Linguistics and on some theoretical concepts in Terminology. Our corpora of study comprise 34 sales contracts, translated by two sworn translators. We also compiled two comparable corpora of sales contract: one originally written in Portuguese and another in English. We used three tools of the software WordSmith Tool 4.0 in order to extract data: WordList, KeyWord and Concord. Based on the lexicon found in sales contracts corpora, we built a glossary of simple terms, fixed and semi-fixed expressions. Although the simple terms were present in the dictionaries of our support corpus, there is no information concerning their use. Regarding fixed and semifixed expressions most of them were not found in these dictionaries. The Portuguese comparable corpus showed approximately 70% of fixed and semi-fixed expressions. Also, descriptions about features of sworn translation, its legal aspects, and the text layout can be useful to the learner translator. The occurrence of literal translation, reveals a tendency to use a language closer to the style of sales contracts originally written in English. In addition, we observed a tendency to translate errors in clause numbers as well as imprecise adjectives and adverbs. Another important feature observed is the use of less lexical variation, which is confirmed by the standardized type/token ratio difference (2,29) in relation to the comparable corpus in Portuguese. This result also indicates that in the sworn translations studied, there is a tendency to use more repetition of words than in the analyzed sales contracts originally written in Portuguese. / Mestre

Liability of the seller for defects in international commercial transactions under the United Nations Convention on Contracts for the International Sale of Goods Abstract This thesis deals with the liability of the seller for defects in international commercial transactions, contained in the UN Convention on Contracts for International Sale of Goods. The document, which is binding for 89 states from different parts of the world, is the most important document in international trade law that contains unified regulation. The Convention determines substantive rules for contracts on international sale of goods defined as a contract on sale concluded between two parties, each of them having its place of business in a different state. If both of these states are parties to the Convention, it is directly applicable, i.e. it is used without reference of conflict of laws rules. Unification of regulation is important in the field of international trade, especially in the area of contracts on sale of goods, which is the most often used type of contract. The most problematic situation in business relationships is when a party fails to meet its contractual obligations. For that reason, in order to ensure the most favourable environment for international business and economic development, it is essential for traders to...

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2017-07-28T18:29:07Z No. of bitstreams: 1 Bruno Barcellos Pereira.pdf: 734324 bytes, checksum: 762042239634bfe73f5374a41715ae82 (MD5) / Made available in DSpace on 2017-07-28T18:29:07Z (GMT). No. of bitstreams: 1 Bruno Barcellos Pereira.pdf: 734324 bytes, checksum: 762042239634bfe73f5374a41715ae82 (MD5) Previous issue date: 2017-06-28 / In this globalized world, the international trade of goods and the capital movements between parties based in two or more countries has grown rapidly and dynamically. Over the years, these commercial transactions have generated legal uncertainty in international trade relations, both for sellers and buyers, since there was no uniformity in the standards that would be applied to solve the problems arising from international trade, such as: lack of delivery of goods, non-conformity of delivered goods, delivery of goods beyond the contract deadline, non-conforming international purchase and sale documentation, delivery of goods in a place other than the named place of destination, as well as any other substantial default under the purchase and sale agreement. The aforementioned issues cause financial, economic and tax losses, since the economic balance of the agreement is bound to its fulfillment in the terms in which it was entered into. This situation was exacerbated by the lack of a uniform standard, and by the fact that some countries follow the civil law system, while others follow the common law. Thus, a movement began in search of a uniformization of standards, culminating in the approval of the Convention on Contracts for the International Sale of Goods. In this sense, the present dissertation approaches, first, the historical evolution, the approval of the text of the Convention and its normative structure. Afterwards, we discuss the application of the Convention in national territory from the perspective of the treaty. Next, an analysis will be carried out on the overall trading system and the good faith of the contracting parties. In sequence, we will assess the instruments of mitigation of damages in the international trade of goods, highlighting and studying their mechanisms, and how the Convention aims to mitigate the damages in international trade. All to conclude whether the means proposed by the international treaty can produce the desired effects or not. / No cenário de um mundo globalizado, a relação de compra e venda internacional de mercadorias e a circulação de capital, entre partes sediadas em dois ou mais países, cresceram de forma rápida e dinâmica. Ao longo dos anos, essas transações comerciais geraram inseguranças nas relações jurídicas internacionais, tanto para os vendedores quanto para os compradores, posto que não havia uma uniformidade quanto à norma que seria aplicada para dirimir os problemas advindos do comércio internacional, tais como: a falta de entrega das mercadorias, mercadorias em desconformidade com as contratadas, entrega de mercadorias fora do prazo contratado, documentação da compra e venda internacional em desconformidade, entrega de mercadorias fora do lugar de destino, bem como qualquer outro inadimplemento substancial do contrato de compra e venda. Os citados problemas geram danos financeiros, econômicos e tributários, posto que o equilíbrio econômico do contrato está vinculado ao seu cumprimento nos termos em que foi celebrado. Essa situação era agravada em face à inexistência de uma norma uniforme, e pelo fato de alguns países adotarem a civil law e outros, o sistema da common law. Assim sendo, iniciou-se um movimento em busca da harmonização das normas, culminando na aprovação da Convenção sobre Compra e Venda Internacional de Mercadorias. Nesse sentido, a presente dissertação aborda, primeiramente, a evolução histórica, a aprovação do texto da Convenção e a sua estrutura normativa. Após, será discutida a aplicação da Convenção em território nacional sob a ótica do tratado. Em seguida, será realizada análise sobre o sistema comercial global e da boa-fé dos contratantes. Por seguinte, serão avaliados os instrumentos de mitigação de danos no comércio de mercadorias internacionais, salientando e estudando os seus mecanismos, e como a Convenção pretende mitigar os danos no comércio internacional, para ao final, concluir se os meios propostos pelo tratado internacional são capazes de gerar os efeitos desejados ou não.

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2017-07-28T19:07:13Z No. of bitstreams: 1 Luis Fernando Bacellar.pdf: 701385 bytes, checksum: d64306a2f526baa5c5dafb91486390f9 (MD5) / Made available in DSpace on 2017-07-28T19:07:13Z (GMT). No. of bitstreams: 1 Luis Fernando Bacellar.pdf: 701385 bytes, checksum: d64306a2f526baa5c5dafb91486390f9 (MD5) Previous issue date: 2017-06-28 / In this globalized world, the international trade of goods and the capital movements between parties based in two or more countries has grown rapidly and dynamically. Over the years, these commercial transactions have generated legal uncertainty in international trade relations, both for sellers and buyers, since there was no uniformity in the standards that would be applied to solve the problems arising from international trade, such as: lack of delivery of goods, non-conformity of delivered goods, delivery of goods beyond the contract deadline, non-conforming international purchase and sale documentation, delivery of goods in a place other than the named place of destination, as well as any other substantial default under the purchase and sale agreement. The aforementioned issues cause financial, economic and tax losses, since the economic balance of the agreement is bound to its fulfillment in the terms in which it was entered into. This situation was exacerbated by the lack of a uniform standard, and by the fact that some countries follow the civil law system, while others follow the common law. Thus, a movement began in search of a uniformization of standards, culminating in the approval of the Convention on Contracts for the International Sale of Goods. In this sense, the present dissertation approaches, first, the historical evolution, the approval of the text of the Convention and its normative structure. Afterwards, we discuss the application of the Convention in national territory from the perspective of the treaty. Next, an analysis will be carried out on the overall trading system and the good faith of the contracting parties. In sequence, we will assess the instruments of mitigation of damages in the international trade of goods, highlighting and studying their mechanisms, and how the Convention aims to mitigate the damages in international trade. All to conclude whether the means proposed by the international treaty can produce the desired effects or not. / No cenário de um mundo globalizado, a relação de compra e venda internacional de mercadorias e a circulação de capital, entre partes sediadas em dois ou mais países, cresceram de forma rápida e dinâmica. Ao longo dos anos, essas transações comerciais geraram inseguranças nas relações jurídicas internacionais, tanto para os vendedores quanto para os compradores, posto que não havia uma uniformidade quanto à norma que seria aplicada para dirimir os problemas advindos do comércio internacional, tais como: a falta de entrega das mercadorias, mercadorias em desconformidade com as contratadas, entrega de mercadorias fora do prazo contratado, documentação da compra e venda internacional em desconformidade, entrega de mercadorias fora do lugar de destino, bem como qualquer outro inadimplemento substancial do contrato de compra e venda. Os citados problemas geram danos financeiros, econômicos e tributários, posto que o equilíbrio econômico do contrato está vinculado ao seu cumprimento nos termos em que foi celebrado. Essa situação era agravada em face à inexistência de uma norma uniforme, e pelo fato de alguns países adotarem a civil law e outros, o sistema da common law. Assim sendo, iniciou-se um movimento em busca da harmonização das normas, culminando na aprovação da Convenção sobre Compra e Venda Internacional de Mercadorias. Nesse sentido, a presente dissertação aborda, primeiramente, a evolução histórica, a aprovação do texto da Convenção e a sua estrutura normativa. Após, será discutida a aplicação da Convenção em território nacional sob a ótica do tratado. Em seguida, será realizada análise sobre o sistema comercial global e da boa-fé dos contratantes. Por seguinte, serão avaliados os instrumentos de mitigação de danos no comércio de mercadorias internacionais, salientando e estudando os seus mecanismos, e como a Convenção pretende mitigar os danos no comércio internacional, para ao final, concluir se os meios propostos pelo tratado internacional são capazes de gerar os efeitos desejados ou não.

Les opérations de rénovation en France sont aujourd'hui en plein développement et devraient à l'avenir se multiplier en raison d'un contexte socio-économique favorable.Cependant, aux opérations de rénovation restent associées l'incertitude et l'insécurité juridique. En effet, cette notion hétérogène de "rénovation" n'est pas définie juridiquement. Pour l'heure les différentes branches du droit immobilier l'appréhendent diversement par le prisme des notions se rapportant aux travaux sur existant qui dominent dans chacune d'elles.Ainsi, à l'opération, qui d'un point de vue matériel est unitaire, correspond, d'un point de vue juridique un régime éclaté.Cette situation nécessite un approfondissement destiné à mettre en adéquation le droit au fait. Une notion de rénovation d'immeubles peut-elle émerger des profondeurs juridiques ? Dans l'affirmative, quelle serait sa place, son rôle et sa fonction en droit immobilier ? / The renovation operations in France are now under development and expected to multiply in the future due to socio-economic environement.However, at reneval operations are associated with the uncertainly and legal insecurity.Indeed, this notion of heterogeneous "renovation" is not defined legally. At present different branches of real estate apprehend diffrently through the prisme of concepts related to the work on existing dominant in each.Thus, the operation, of a material point of view, is unitary, corresponds to a legal point of view, a regime erupted.This calls for a deepening align the right to the point. A notion of renovating buildings may emerge forme the dephts it legal ? If yes, what is its place, role and function in real estate ?

The thesis addresses two areas of research within financial economics: empirical asset pricing and the borderline area between finance and economics with emphasis on econometrical methods. The empirical asset pricing section considers the effects of short-sale constraints on both the stock market as well as the derivatives market. Many arbitrage relations in the economy are intimately tied to the possibility to go short. One such arbitrage relation is the put-call-parity (PCP) relation that dictates a pricing relation between several derivative instruments and their underlying assets. During the latter part of the 1980s stock options could be traded in Sweden, while at the same time shorting was not permitted. The main contribution of the paper is to show that this shorting prohibition indeed implied larger deviations from PCP. Furthermore, this effect is only relevant for firms with stocks that were not shortable abroad, as firms with stocks shortable abroad did not show any deviations from PCP. The second paper investigates the asymmetries found in the momentum effect. Previous studies have found that the momentum effect is mostly due to the fact that a portfolio of loser firms tend to continue perform poorly, rather than because a portfolio of winner firms continue to do well. The explanation for this phenomenon investigated in the paper is based on the theoretical work by Diamond and Verrecchia (1985). In this model they demonstrate that the effects of restrictions on the ability to go short will have as a result that negative news are incorporated more slowly than positive news. The main contribution of my paper is to explore this hypothesis, and provide a link to the momentum effect. This has been achieved by considering Sweden during the 1980s during which the rare situation of a complete shorting prohibition was enforced. The second section of the thesis foremost addresses the CCAPM model. In the third paper the joint effect of market frictions, different utility specifications, as well as more stringent econometrical analysis, on the CCAPM are considered. Since all these remedies tend to co-exist and should not be considered on a stand alone basis, as has been the case in the previous literature. The paper also shows how several measures of misspecification available in the literature are implemented when market frictions are present. In particular, the paper presents the Hansen and Jagannathan measure with market frictions. The final paper considers L1-norm-based alternatives to the L2-norm-based Hansen and Jagannathan (1997) measure. It is well known that L1-norm methods may show good properties in the presence of non-normal distributions, for instance, with respect to heavy-tailed and/or asymmetric distributions. These methods provide more robust estimators, since they are less easily influenced by outliers or other extreme observations. The basic intuition for this is that L2-norm methods involve squaring errors, which magnifies large deviations, while L1-norm methods are based on absolute deviations. Since financial data are known to frequently display non-normal properties, L1-norm methods have found considerable use in financial economics. / Diss. Stockholm : Handelshögskolan, 2005

Problem: What are the most critical activities for process industry? Whether general view of impact of these value chain activities on product performance (quality, cost and innovation) applied to process industry? How do those activities impact to product performances? If they cannot affect product performance, what could be the reason behind it?   Purpose: This paper aims to conclude general view of impact of value chain activities on product performances (quality, cost and innovation). Accordingly we would create a conceptual model. And then test whether this model applies for process industry and further more figure out the reason behind through case study.   Methodology: In this paper, qualitative research is our approach. We choose single case study as research strategy and conduct three interviews. Documentation and interview data are collected and analyzed to provide theoretical framework and empirical evidence for the whole paper.     Result: Based on case study, and previous work, the model concerning impact of major activities for process industry (Marketing sales, Human Resource and Supplier management) on product performances (Quality, Cost and Innovation) is derived. This model contains answers to nine hypotheses assumed in theoretical part, giving reader a new and easy way to understand process industry.        Conclusions: Distinguished from other industry, process industry with its own unique characteristics does not lend support to all nine hypotheses. Fundamental analysis proved that some assumptions do not establish for process industry while the others may have more significant relationships. To be specific, there exists strong impact of human resource on product quality and cost, supplier management on product cost and also marketing and sales on product quality. But, to our surprise, the other assumed relationships are not that significant while product innovation has adverse affect on marketing and sales.