El presente trabajo de investigación pretende analizar el impacto de la gestión de activos fijos contable en la toma de decisiones financieras en las empresas del sector pesquero asociadas a la Sociedad Nacional de Pesquería del Perú en el año 2018. Se eligió este sector, ya que las empresas emplean los activos fijos a lo largo de todo el proceso de captura, producción y producto terminado. Las empresas del sector pesquero centran sus operaciones en base a los activos fijos por tal motivo un factor relevante a considerar es la gestión de activos fijos, cuya finalidad es mitigar los riesgos inherentes que presentan estos durante todo su ciclo de vida. En base a una correcta aplicación del activo fijo se pretende que las empresas de esta industria tengan un manejo eficiente de los activos, información financiera más confiable, mejores los indicadores financieros, entre otros. Todo esto permite que la gerencia tome decisiones financieras más acertadas en base a la realidad económica. En el siguiente trabajo de tesis se quiere demostrar que existe un impacto entre la gestión de activos fijos contable y la toma de decisiones financieras, de tal modo que las empresas del sector identifiquen estas posibles ventajas y puedan optimizar sus procesos. Como resultado de la investigación se validaron los objetivos e hipótesis, tanto generales como específicas, demostrando la correlación existente entre las variables de estudio. / This research work aims to analyze the impact of the management of accounting fixed assets in financial decision making in the companies of the fishing sector associated with the National Fisheries Society of Peru in 2018. Due to the fact that in this sector the companies They use fixed assets throughout the entire capture, production and finished product process. Companies in the fisheries sector focus their operations on the basis of fixed assets for this reason a relevant factor to consider is the management of fixed assets, whose purpose is to mitigate the inherent risks that they present throughout their life cycle. Based on the correct application of the fixed asset, it is intended that companies in this industry have efficient asset management, more reliable financial information, improve financial indicators, among others. All this allows management to make more accurate financial decisions based on economic reality. The following thesis work is intended to demonstrate whether there is an impact between the management of accounting fixed assets and the making of financial decisions, so that companies in the sector identify these possible advantages and can optimize their processes. As a result of the investigation, the objectives and hypotheses were validated, both general and specific, demonstrating the correlation between the study variables. / Tesis

Deregulation of the airlines in the United States spawned a free-for-all system which led to a variety of agents within the aviation system all seeking to optimize their own piece of the aviation system, and the net result was that the aviation system itself was not optimized in aggregate, frequently resulting in delays. Research on the efficiency of the system has likewise focused on the individual agents, primarily focusing on the municipalities in an economic context, and largely ignoring the consumer. This paper develops the case for a systemic efficiency measurement which incorporates the interests of the airlines and the consumers with those of the airport operating municipalities in three different Data Envelopment Analysis (DEA) models: traditional Charnes-Cooper-Rhodes and Banker-Charnes-Cooper models, and a Directional Output Distance Function model, devised and interpreted using quality management principles. These models were combined to allow the resulting efficiencies of the operating configurations of the given airport to predict the efficiency of the associated airport. Based upon regression models, these efficiency measurements can be used as a diagnostic for improving the efficiency of the entire United States airspace, on a systemic basis, at the individual airport configuration level. An example analysis using this diagnostic is derived in the course of the development and description of the diagnostic and two additional case studies are presented.

The purposes of this study were to design and develop the web service for fixed asset tracking and stock taking. Both theoretical and practical concepts were examined in order to apply them during significant part of service's life cycle covered in this thesis, from the very first analyses to the first production release. Primary goal of this study was to design the service and get it ready for the basic usage. Secondary goal was to document the process of designing and developing the service. Involved methods, practices and technologies were described. These goals were achieved using analytical methods and executive skills. In addition to development of web service itself, most important contributions of this thesis include supplying an in-depth study of web service design and development structured as a step-by-step tutorial.