El presente trabajo de investigación tiene como objetivo explicar la incidencia del control de gestión a la gestión de inventaros en el valor económico agregado en estaciones de servicio – grifos del distrito de Surquillo, 2019. El trabajo está divido en cinco capítulos comenzando con el Capítulo 1, Marco teórico, donde se ha definido los conceptos básicos de la investigación como son las variables del control de gestión, gestión de inventarios y valor económico agregado. Así como, definiciones sobre el sector de comercialización de hidrocarburos. En el Capítulo 2, se ha determinado el plan de investigación, en cual se detallado el problema en cuestión y objetivo general como especifico. De igual modo, el planteamiento de las hipótesis tanto general como específicas. En el Capítulo 3, se ha desarrollado la metodología de investigación empleada, se definió la muestra para el debido análisis de los instrumentos cualitativos y cuantitativos. Por consiguiente, en el Capítulo 4, se procedió con el desarrollo de la aplicación de instrumentos como son las encuestas y entrevista recopiladas de los especialistas en el tema. También, se realizó el caso práctico. Finalmente, en el Capítulo 5 se realizó los análisis obtenidos por las encuestas y entrevistas. Además, se analizó el caso práctico. Adicional a ello, se procedió con las conclusiones y recomendaciones. / The objective of this research is: “To explain the incidence of the management control to inventory management on the economic value added in gas stations located on Surquillo’s district, 2019. This research is divided in five chapters which are: Chapter 1, theoretical framework; on this section the basic concepts are defined in management control variables, inventory management and economic value added. As well as definitions about hydrocarbon sellers sector. On chapter 2, it was determined the research plan, there is detailed the main problem and objective as well as the specific ones. In the same way, the hypothesis approach are general and specifics. On chapter 3, the used methodology was defined with a sample for the analysis using the qualitative and quantitative instruments. Therefore, chapter 4 was developed gathering process from the research instruments: surveys from gas station managers and interviews made to experts in this topic. There was also made a case of study on a real gas station. Finally, in chapter 5, the analysis was made from surveys and interviews. There also is the case of study analysis and conclusions and recommendations. / Tesis

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Farm enterprise diversification is an important tool for agricultural producers with respect to risk management. As agricultural producers in Virginia look to prepare their farm businesses for the new millennium, they are increasingly considering non-traditional enterprises and activities for their farms. As producers add new enterprises, they encounter challenges to develop new skills and gather adequate information for their new activities. Virginia Cooperative Extension has the task of providing producers with timely and useful research-based information. As both producers and Virginia Cooperative Extension agents and specialists prepare for the challenges of the changing face of agriculture in Virginia in the next generation, a mutual understanding of the key factors and motivations for enterprise diversification is necessary. This study investigates the key factors, motivations, and information needs of seven diversified farms in Virginia. The implications for producers and Cooperative Extension are outlined, and recommendations are made for Virginia Cooperative Extension, lenders, and agribusiness. / Master of Science

京都大学 / 新制・論文博士 / 博士(農学) / 乙第13423号 / 論農博第2898号 / 新制||農||1086(附属図書館) / 学位論文||R3||N5346(農学部図書室) / (主査)教授 中嶋 洋, 教授 近藤 直, 教授 飯田 訓久 / 学位規則第4条第2項該当 / Doctor of Agricultural Science / Kyoto University / DFAM

A research report to be submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce( Specialising in Taxation); March 2016 / The present study sought to investigate self-selection among internal and international migrants in Gauteng by making use of the Gauteng City Region Quality of Life Survey data. The present study also sought to disentangle the effects of observed and unobserved characteristics in the self-selection of migrants by conducting Oaxaca-Blinder decomposition on overall employment and self-employment outcome variables. Preliminary descriptive statistics indicated that international migrants experienced markedly higher levels of employment than both locals and internal migrants driven by higher rates of informal and self-employment. System GMM analysis of pseudo panel data confirmed these results and showed that international migrants had a higher probability of employment and self-employment. Oaxaca Blinder decomposition indicated that unobserved characteristics explained the greatest share of the differences in the rates employment and self-employment of locals, internal migrants and international migrants. These results provide evidence for the positive selection of international migrants to Gauteng on unobservable characteristics relevant to the region’s labour market. Key Words Self-Selection; Migration; Self-Employment; Employment / GR2018

and keywords New methods of combating VAT evasion The topic of this work is the rating of the current situation regarding value added tax evasions, which rates the situation de lege lata, identifies its shortcomings and proposes de lege ferenda solutions that could prevent or at least reduce such evasions. The theses also shows practical examples and tries to present situations that can actually occur in the environment of taxes. The first chapter is focused at general description and introduction to the topic of value added tax, while it is very briefly explaining its basic design elements. It also outlines the nature of tax evasion. The second chapter focuses on the limits of financial administration, which lie mainly in its limited staffing capabilities. The chapter emphasizes the need for automation and explains its practical benefits, outlining the basic framework of most tools to fight against tax evasion. The third chapter describes specifically the issue of the so-called control report, points out its predominant strengths and presents it as one of the successful tools in the fight against tax evasion. At the same time, however, the shortcomings of the current legislation are rated and de lege ferenda solutions are proposed. The fourth is focused at the issue of the so-called electronic...

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This study examines the relationship of student achievement in mathematics and factors purported to influence such achievement. The factors utilized in the study were selected from those contained in accountability reports issued by the state of Tennessee in 1995-96. The student achievement measures were based on four high school end-of-course mathematics tests. Student performance on these tests is examined both in terms of actual scores and value-added measures. This study organizes the available accountability measures in an Opportunity-to-Learn (OTL) framework for the purpose of determining relationships that can inform practice and give policy guidance. The study examined 65 (of 139) school systems in Tennessee in a research design of correlation and multiple regression analyses. Twenty-three independent variables were organized into three OTL categories (fiscal, educational process, and teacher quality) and an "external factors" category. Eight dependent variables represented actual and value-added results on the four tests. Results revealed a number of significant relationships; there were relatively fewer and weaker relationships involving value-added measures than actual measures of achievement. Conclusions emphasize the need for continued refinement of the accountability and research goals for the state. Specific recommendations are that the number of variables measured be increased and that the focus and specificity of the variables be increased.

This study uses the state report cards published by the Tennessee Department of Education to compare the academic achievement grades to the value-added grades to determine if there is a relationship between the two grading systems. The data used for this study are from the 2001, 2002, and the 2003 state report cards published for each school using the five subject areas of reading, language, math, science, and social studies. One thousand sixty schools in the state of Tennessee were for this study. The socioeconomic status (SES) of the schools was used as a covariate to determine if the socioeconomic status of the school has an effect on the relationship between achievement grades and value-added grades on the state report card. Schools were grouped into one of three categories. Schools with 0 – 33% of their students eligible for free/reduced meals were categorized as an upper SES school. Schools with 34-66% of their students eligible for free/reduced meals were categorized as a middle SES school, and schools with 67-100% of their students eligible for free/reduced meals were categorized as a lower SES school. The data used to determine the grades on the report card are based upon the results of the state mandated achievement tests given in the state of Tennessee. The 3 cumulative three year averages of the normal curve equivalent scores (NCEs) are used to determine the achievement grades while the cumulative three-year value-added percentages are used to determine the value-added grades on the state report cards. There was a statistically significant relationship between academic achievement grades and value-added grades in math, language, and social studies on the 2001, 2002, and 2003 state report cards. In reading, the 2002 state report card did not show a significant relationship between the grades while the 2001 and 2003 report cards did indicate a significant relationship. In science, the 2001 and 2003 report cards did not indicate a significant relationship between achievement and value-added grades while the 2002 report card did indicate a significant relationship between the grades.

The purpose of this quantitative study was to compare measures of teacher effectiveness between two different Tennessee teacher evaluation models. The two teacher evaluation models compared were the Tennessee Educator Acceleration Model (TEAM) and the Teacher Instructional Growth for Effectiveness and Results Model (TIGER). The measures of teacher effectiveness used were final observation scores and individual value-added growth (TVAAS) scores. The relationship between observation scores and growth scores were also compared for the two different evaluation models. There were four guiding research questions and corresponding null hypotheses. Data were provided from participating school systems. The sample for this study included 230 TIGER teachers from 3 TIGER districts and 2,389 TEAM teachers from 9 TEAM districts. Independent samples t-tests and Pearson correlations were computed to investigate the research questions. All data were analyzed using a 0.05 significance level. Findings from the data indicate that teachers who were evaluated using the TIGER model had statistically higher TVAAS scores and final observation scores when compared with TEAM teachers. Results also indicated a significant positive relationship between observation scores and TVAAS scores for both TEAM and TIGER teachers. Findings indicate a stronger relationship for the TIGER teachers than for the TEAM teachers.