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The aim of this diploma thesis is to find and evaluate decisive operational and economic indicators in a statistically significant group of trucks. They have a high level of chance and are therefore very difficult to determine in advance. These operating and economic indicators included repair and maintenance costs obtained from invoices, financial statements and the results of transport companies' operations. These costs were monitored for the time of operation of these trucks.

Made available in DSpace on 2014-10-09T12:54:55Z (GMT). No. of bitstreams: 0 / Made available in DSpace on 2014-10-09T14:07:32Z (GMT). No. of bitstreams: 1 12799.pdf: 2207492 bytes, checksum: b4b02c1b606e22ff23dfa5bb5dda46d2 (MD5) / Dissertacao (Mestrado Profissionalizante em Lasers em Odontologia) / IPEN/D-MPLO / Instituto de Pesquisas Energeticas e Nucleares - IPEN/CNEN-SP; Faculdade de Odontologia, Universidade de Sao Paulo, Sao Paulo

abstract: Over the past couple of decades, quality has been an area of increased focus. Multiple models and approaches have been proposed to measure the quality in the construction industry. This paper focuses on determining the quality of one of the types of roofing systems used in the construction industry, i.e. Sprayed Polyurethane Foam Roofs (SPF roofs). Thirty seven urethane coated SPF roofs that were installed in 2005 / 2006 were visually inspected to measure the percentage of blisters and repairs three times over a period of 4 year, 6 year and 7 year marks. A repairing criteria was established after a 6 year mark based on the data that were reported to contractors as vulnerable roofs. Furthermore, the relation between four possible contributing time of installation factors i.e. contractor, demographics, season, and difficulty (number of penetrations and size of the roof in square feet) that could affect the quality of the roof was determined. Demographics and difficulty did not affect the quality of the roofs whereas the contractor and the season when the roof was installed did affect the quality of the roofs. / Dissertation/Thesis / M.S. Construction 2013

abstract: In the industry of manufacturing, each gas turbine engine component begins in a raw state such as bar stock and is routed through manufacturing processes to define its final form before being installed on the engine. What is the follow-up to this part? What happens when over time and usage it wears? Several factors have created a section of the manufacturing industry known as aftermarket to support the customer in their need for restoration and repair of their original product. Once a product has reached a wear factor or cycle limit that cannot be ignored, one of the options is to have it repaired to maintain use of the core. This research investigated the study into the creation and application of repair development methodology that can be utilized by current and new manufacturing engineers of the world. Those who have been in this field for some time will find the process thought provoking while the engineering students can develop a foundation of thinking to prepare for the common engineering problems they will be tasked to resolve. The examples, figures and tables are true issues of the industry though the data will have been changed due to proprietary factors. The results of the study reveals, under most scenarios, a solid process can be followed to proceed with the best options for repair based on the initial discrepancy. However, this methodology will not be a "catch-all" process but a guidance that will develop the proper thinking in evaluation of the repair options and the possible failure modes of each choice. As with any continuous improvement tool, further research is needed to test the applicability of this process in other fields. / Dissertation/Thesis / M.S. Technology 2013

Actualmente, las empresas en el Perú utilizan distintos indicadores que les permiten analizar los resultados económicos que generan sus negocios. Entre uno de ellos se encuentra la Tasa Efectiva del Impuesto a la Renta (IR) resultado de la división del impuesto a las ganancias entre la utilidad contable, un indicador financiero - tributario que es utilizado por algunas empresas, principalmente para evaluar la capacidad de la gestión fiscal. La tasa efectiva permite saber si la carga fiscal de la compañía se encuentra por debajo (buena gestión) o encima (no buena gestión) de la tasa teórica. En Perú, el impuesto teórico asciende a 29.5% para el ejercicio 2017. Es por ello, que nace la importancia de un adecuado entendimiento y aplicación de la Norma Internacional de Contabilidad 12 (NIC 12) y la Ley del Impuesto a la Renta (LIR). Estas normas muestran los parámetros que ayudan a alinear la contabilidad financiera y la tributaria, y lograr que se mejore la gestión fiscal en las empresas. En la presente investigación, se utilizó una metodología cualitativa y cuantitativa con el fin de contar con un enfoque más amplio de la situación actual de la tasa efectiva del impuesto a la renta en las empresas de consumo masivo. Para lograr el objetivo de realizar una investigación más profunda, se realizaron entrevistas a los encargados de los tributos de las empresas del sector escogido; así como también, diferentes opiniones a especialistas de firmas auditoras reconocidas en el sector. Como resultado, se pudieron validar las hipótesis planteadas y se identificaron las causas más comunes que ocasionan que las empresas de consumo masivo supervisadas por la SMV generen reparos permanentes, ocasionando un impacto negativo en la determinación de la tasa efectiva. / Nowadays, companies in Peru use different indicators that enable them to analyze the economic results that their businesses develop. One of these indicators is the effective rate that results from the income tax divided by the accounting profit. This tributary indicator is used by some companies, mainly to evaluate the capacity of fiscal management. The effective rate allows us to know if the tax load is below (good management) or above (Not good management) of the theorerical rate. In Peru,the theoretical tax is 29.5% for the year 2017. Therefore, it is important to adopt a suitable knowledge base and ensure the appliance of the International Accounting Standard (IAS) 12 and The Income Tax Law. These rules show parameters that help to align the financial and tax accounting to reach a better fiscal management within firms. In this research study, qualitative and quantitative methodologies were developed with the purpose to get a broad perspective about the actual effective rate situation within mass consumption companies. To fulfill the objective to get a deeply investigation, workers leading tax areas and specialists from consultancy firms were interviewed. As a result, the hypotheses proposed were validated, and common causes that provoke that companies supervised by the SMV generate permanent repairs were identified, creating a negative impact on the effective rate determination. / Tesis

published_or_final_version / Architecture / Master / Master of Architecture

published_or_final_version / Housing Management / Master / Master of Housing Management

published_or_final_version / Architecture / Master / Master of Architecture

Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref. 15 avgjort det enda målet i högsta instans rörande det utvidgade reparationsbegreppet sedan begreppet ändrades genom en lagändring 2000. Utmärkande för målet är att ett fastighetsförvaltande bolag vidtog ett stort antal åtgärder på fastigheten vid ett och samma tillfälle. Högsta förvaltningsdomstolen ansåg att omfattningen av åtgärderna gjorde att de inte föll in under det utvidgade reparationsbegreppet. Fastighetsägare kan av olika skäl välja att vidta ett flertal åtgärder på sin fastighet vid ett och samma tillfälle. Eftersom åtgärderna då kan förefalla att vara väsentliga på grund av dess omfattning, finns en risk att ändringar som egentligen är en anhopning av ändringsarbeten som faller in under det utvidgade reparationsbegreppet istället anses innebära en väsentlig förändring av byggnaden. I denna uppsats har författaren med utgångspunkt i HFD 2012 ref. 15 och underinstanspraxis undersökt huruvida ett fastighetsförvaltande bolag som vidtar ett flertal åtgärder på en fastighet vid ett och samma tillfälle försätts i en skattemässigt sämre situation än en fastighetsägare som väljer att sprida ut åtgärderna över tiden. Författaren anser att slutsatsen torde kunna dras att ett fastighetsförvaltande bolag som väljer att vidta ett flertal åtgärder på en fastighet vid ett och samma tillfälle försätts i en skattemässigt sämre situation än en fastighetsägare som väljer att sprida ut åtgärderna över tiden. / Expenses for certain alterations of commercial real estate qualify for direct tax deduction, as they are seen as repairs and maintenance through the extended concept of repairs in ch. 19 sec. 2 para. 2 of the Swedish Income Tax Act. To fall within the concept, the alterations must not result in a substantial change of the property. The Swedish Supreme Administrative Court has in the case HFD 2012 ref. 15 given the only ruling in the highest instance regarding the extended concept of repairs since the concept was changed through an amendment of the law in 2000. Distinguishing for the case is that it concerned a real estate management company that made several alterations on its estate at one time. The Supreme Administrative Court ruled that the width of the alterations did that they fell outside of the extended concept of repairs. Commercial real estate owners can for different reasons want to make several alterations at one time. Since the alterations in such cases can be seen as substantial, there is a risk that alterations which on its own fall within the extended concept of repairs are deemed to fall outside of the concept. In this thesis the author has investigated whether a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to a estate owner that choose to spread the alterations over time. The starting point of this investigation has been the Supreme Administrative Court’s ruling in HFD 2012 ref. 15 and rulings from the lower courts. The author establish that the conclusion can be drawn that a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to an estate owner that choose to spread the alterations over time.