El sector servicio, específicamente el sector automotriz, ha tenido un gran crecimiento en la economía y se ha mantenido en la constante búsqueda de métodos para mejorar sus índices de calidad con sus clientes; sin embargo, en esta actividad terciaria es constante la existencia de errores en las reparaciones generales. Este documento aborda un estudio práctico para medir la efectividad del modelo Lean Service Quality (LSQ), que combina el desarrollo de una escala de elementos múltiples para medir la calidad del servicio (SERVQUAL) y un modelo conceptual/práctico Lean Service, con el objetivo de reducir el número de reparaciones técnicas defectuosas en un concesionario automotriz de Lima. El principal resultado de la investigación, se logró definir una guía práctica para la replicación del modelo LSQ y como primera aproximación del modelo se pudo evidenciar que dentro del concesionario en estudio se logró reducir en 5.17% el índice de reparaciones mal realizadas. / The service sector, specifically the automotive sector, has witnessed significant growth in the economy and is constantly searching for methods to improve its quality indexes with its customers; however, errors in general repairs are ever present in this tertiary activity. This document undertakes a practical study to measure the effectiveness of the Lean Service Quality (LSQ) model, which combines the development of a multi-elemental scale to measure service quality (SERVQUAL) and a conceptual/practical Lean Service model, with the aim of reducing the number of poorly performed technical repairs at a Toyota automobile dealership. The main result of the research was defining a practical guide to replicate the LSQ model. In addition, as the model’s first approach, the study demonstrated that, for the dealership under study, the rate of bad repairs was ultimately reduced by 5.17%. / Tesis

Según Alcatara y Quispe (2017), “La producción nacional de maíz tiene ciertas vulnerabilidades para abastecer la demanda nacional, como consecuencia de esto menciona una tendencia positiva en las importaciones peruanas de maíz”. La tendencia de importación de MAD (Maíz amarillo duro) es elevada debido a que existe una fuerte demanda por parte del sector avícola y porcino, quienes usan este grano como insumo para la producción de carne de ave y puerco. A su vez el consumo nacional de carne de ave y porcina aumentan año a año (Posada,2018). Por los dos hechos anteriores se puede inferir una situación de dependencia a las importaciones de maíz amarillo duro y por ende se vuelve relevante estudiar los factores que afectan a la misma. Se formuló la siguiente hipótesis: “Los factores que determinaron las importaciones peruanas de maíz amarillo duro (1005.90.11.00) entre los años 2005- 2018 fueron la producción de carne de ave, el costo de los fletes, la importación peruana de MAD las barreras arancelarias. Para comprobarla se recurrió a un método de investigación científica, tomando como datos: carne ave, flete e importaciones de maíz. A continuación, analizaremos las características de cada uno de los determinantes que influyen en la importación de dicho grano, y se realizarán las pruebas necesarias para determinar las variables que involucra, con la finalidad de entender el desempeño de la importación y su incremento porcentual anual. / According to Alcatara and Quispe (2017), "The national production of corn has certain vulnerabilities to supply the national demand, as a consequence of this it mentions a positive trend in Peruvian corn imports." The import trend of MAD (hard yellow corn) is high because there is a strong demand from the poultry and pig sector, who use this grain as an input for the production of poultry and pork. In turn, the national consumption of poultry and swine meat increases year by year (Posada, 2018). Due to the two previous facts, a situation of dependence on hard yellow corn imports can be inferred and therefore it becomes relevant to study the factors that affect it. The following hypothesis was formulated: “The factors that determined Peruvian imports of hard yellow corn (1005.90.11.00) between 2005-2018 were the production of poultry, the cost of freight, the Peruvian import of MAD barriers Tariffs To verify it, a scientific research method was used, taking as data: poultry, freight and corn imports. Next, we will analyze the characteristics of each of the determinants that influence the import of said grain, and the necessary tests will be carried out to determine the variables involved, in order to understand the import performance and its annual percentage increase. / Tesis

La presente investigación fue elaborada para determinar los impactos financieros y tributarios de los desmedros en la fase de almacenamiento y comercialización en empresas transnacionales del sector farmacéutico durante el año 2017 en Lima. Para lograrlo, se basará la investigación en la NIC 2 “Inventarios” (en adelante NIC 2), emitida en enero 2005, cuya aplicación inició a partir del 01 de enero del 2006, la Norma Internacional de Contabilidad 12 “Impuesto a las ganancias” (en adelante NIC 12), emitida en enero de 1998, cuya aplicación inicial fue a partir del 01 de enero del 2003 y la Ley del Impuesto a la Renta del Perú y su respectivo Reglamento. Las dos normas contables mencionadas tienen relación y algunos elementos en común cuyas diversas interpretaciones, técnicas de valoración y modificaciones realizadas, impactarán directamente en la toma de decisiones. Para validar nuestras hipótesis, hemos realizado trabajos de campo a las principales farmacéuticas en Lima, empresas a las que hemos encuestado. Para esto, hemos contactado con expertos en el tema de tratamiento financiero y tributario, a quienes hemos entrevistado y, finalmente, hemos realizado un (1) caso práctico para evaluar el impacto financiero de nuestro tema de tesis. A partir de los datos analizados, concluimos que hay un impacto financiero y tributario dentro de las empresas, impacto que puede ser significativo si no se tiene un control de los desmedros. / The present investigation was elaborated to determine the financial and tributary impacts of the demerits in the storage and marketing phase of the pharmaceutical sector during the year 2017 in Lima. To achieve this, the investigation will be based on IAS 2 "Inventories" (hereinafter IAS 2), issued in January 2005, whose application began as of January 1, 2006, the International Accounting Standard 12 "Income Tax" (hereinafter, IAS 12), issued in January 1998, whose initial application was effective January 1, 2003 and the Income Tax Law of Peru and its respective Regulations. The two accounting standards mentioned are related and some common elements whose various interpretations, valuation techniques and modifications made, will directly impact the decision making. To validate our hypotheses, we have carried out fieldwork to the main pharmaceutical companies in Lima, companies that we have surveyed. For this, we have contacted experts in the field of financial and tax treatment, whom we have interviewed and, finally, we have made one (1) practical case to evaluate the financial impact of our thesis topic. Based on the data analyzed, we conclude that there is a financial and tax impact within the companies, an impact that can be significant if there is no control over the losses. / Tesis

This thesis establishes an empirically based dialogue between two theoretical approaches to management, one emphasing structure and the other process, by examining the question of whether management in private sector, profit oriented organizations is similar to, or different from, management in government departments. Subjects for the study were participants in the Australian Public Service (APS) Interchange Program, under which APS members work temporarily in other organizations, and managers from outside the Service spend some time in the APS. The measuring instruments used were a questionnaire designed to test empirically and to extend research by Fottler (1981), a standardised measure of personal values and two questionnaires to gather personal details and job related information pertinent to the parent and host organizations. The results of the study indicate that Interchange participants found significant differences between the Service and the private-for-profit organizations in which they worked. The differences within the major structural variable, organization type, can be expressed in terms of managerial processes. Evidence was found of interrelationships between organization type, job related process variables and personal values. The theoretical significance of these results is discussed in terms of a pluralistic approach to managerial process, the practical implications for the APS are noted, and suggestions for further research are proposed.

Thesis (Ph.D.)--McMaster University, 2006. / Supervisor: Thomas F. Crossley. Includes bibliographical references.

<p>Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder:</p><p>Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse?</p><p>I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. </p><p>Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.</p>

This thesis is written with the purpose to analyze immigrants’ effect on new firm formation. Immigrants can ease future sustenance problems of decreasing population growth and growing life expectancy. Immigrants start new firms to a higher extent than ethnic Swedes. Two reasons to that immigrants start new firms is to get out of unemployment and to satisfy a demand of products preferred by certain groups. This thesis point out cultural and structural factors that contribute to higher immigrant new firm formation rates and what in general diverges from ethnic Swedes’ new firm formation. Also, push and pull effects are discussed. The ordinary and the advanced service sector in Sweden, where 76 % of all new firms were started in 2005, are studied. The result that emerged shows that immigrants from non-Nordic countries have a positive effect on new firm formation. However, people from FIND-countries (Finland, Iceland, Norway and Denmark) did not have a positive effect on new firm formation.

Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder: Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse? I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.

Studiens syfte var att undersöka om det förelåg några skillnader i upplevelsen av arbetsmotivation och arbetstillfredsställelse bland lärare avseende organisationsform och kön samt om det fanns en interaktion mellan organisationsform och kön avseende arbetsmotivation och arbetstillfredsställelse. Totalt deltog 84 respondenter i undersökningen. Mätinstrumenten som användes var Minnesota Satisfaction Questionnaire och Basic Need Satisfaction at work scale. Resultatet visade att det inte förelåg några signifikanta skillnader i arbetsmotivation beroende på organisationsform och kön. Vidare visade resultatet att det fanns signifikanta skillnader i yttre, inre och generell arbetstillfredsställelse beroende på organisationsform, där privatanställda var mer tillfredsställda i jämförelse med offentligt anställda. Resultatet visade också att det förelåg signifikanta skillnader i yttre, inre och generell arbetstillfredsställelse beroende på kön, där män var mer tillfredsställda än kvinnor. Ytterligare visades ingen interaktion mellan organisationsform och kön avseende arbetsmotivation och arbetstillfredsställelse. / The purpose of the study was to examine whether there were any differences in teachers' work motivation and job satisfaction depending on sector and gender and whether there was an interaction between sector and gender regarding work motivation and job satisfaction. A total of 84 respondents participated in the study. The instruments used were the Minnesota Satisfaction Questionnaire and Basic Need Satisfaction at work scale. The results showed that there were no significant differences in work motivation depending on sector and gender. Further the results showed that there were significant differences in extrinsic, intrinsic and general job satisfaction due to sector, where private sector employees were more satisfied compared to public sector employees. The results also showed that there were differences in extrinsic, intrinsic and general job satisfaction depending on gender, where men were more satisfied than women. Finally there was no interaction between sector and gender regarding work motivation and job satisfaction.

Disasters can occur anywhere in the world and when they do, human lives as well as infrastructure are affected in diverse ways. The impact of disasters usually warrant an immediate response from aid agencies because human lives are at stake and that is where humanitarian logistics comes into play. Humanitarian organizations involved in relief efforts have an enormous task of responding to emergencies in a very swift manner and are constantly seeking for new and innovative ways to reach their beneficiaries with utmost satisfaction. One way of doing this is through collaboration and engaging in partnerships with private sector companies. Given the fact that humanitarian organizations and private sector companies operate in different sectors, such partnerships could be challenging yet beneficial in diverse ways. The purpose of this thesis was to analyze the cross-sector partnership between humanitarian organizations and the private sector. In order to achieve this aim, a frame of reference was developed with an operational partnership model and theory whislt examining and contrasting both humanitarian and business supply chains. Our methodology involved both primary and secondary data collection with empirical data collected from two private companies and one humanitarian organization. Data collected for the study were then analyzed in relation to the literature and models outlined in the frame of reference. The results of the study showed that the partnerships between the firms of the two sectors studied were philanthropic, long-term and mutually beneficial in diverse ways. Whilst the private companies benefit through improvements in Corporate Social Responsibility, creating public awareness of their corporate image, and brand among other benefits by engaging in the partnership, humanitarian organizations on the other hand, partner with companies which fit their expressed needs and gain benefits in both monetary and non-monetary terms. Moreover, knowledge transfer through the sharing of skills, experiences, resources and expertise are also very important elements which add to the benefits gained by both partners. In addition, the findings obtained from the respondents of the study demonstrated that trust, personal connection, regular communication and working together are very important elements which can be considered as critical success factors which sustain partnerships.