La presente investigación denominada “Propuesta de reducción del costo de despacho de cereales a granel” tiene el objetivo de determinar una propuesta de reducción del costo de despacho de cereales a granel de la empresa objeto de estudio. Se realizó un estudio de causa - efecto, análisis de datos cuantitativos y observaciones instantáneas para identificar la actividad donde se tiene un sobre costo en el servicio de despacho. Identificando como problemas los altos costos que significan las actividades de liberación de paneles y barredura de silos metálicos que se realizan de manera manual. Se presentó el estudio económico de dos propuestas de solución, de las cuales se optó que la mejor propuesta tiene una inversión que asciende a S/.232,700.49 nuevos soles; el cual será asumido al 100% por la misma empresa. La evaluación económica muestra un Valor Actual Neto (VAN) mayor a cero y una Tasa Interna de Retorno (TIR) mayor al costo de oportunidad del accionista por lo que se concluye que el proyecto genera valor y es económicamente viable, al implementar dicha propuesta las actividades de liberación de paneles y barredura de silos metálicos se realizaran de manera semiautomática. This research entitled "Proposal for reducing the cost of bulk grain exports" aims to determine a method for reducing the cost of bulk grain dispatch of the company under study. A cause and effect study was conducted using quantitative analysis of data and instant feedback to identify where the activity has a cost overrun on the dispatch service. As problems identifying significant than the high costs brought Activities Liberation panels and metal silo sweep carried out manually. An economic study of two proposed solutions, of which it was decided that the best proposal is an investment amounting to S/. 232,700.49 was presented; which shall be provided 100% by the same company. The economic assessment shows a higher Net Present Value (NPV) of zero and a Internal Rate of Return (IRR) greater than the opportunity cost of shareholders. Therefore, it is concluded that the project creates value and is economically feasible to implement this proposal, the proposal to implement activities and sweep release panels were held metal silo semi-automatically.

We used long-term observations of grassland aboveground net plant production (ANPP, 19392016), growing seasonal advanced very-high-resolution radiometer remote sensing normalized difference vegetation index (NDVI) data (1982-2016), and simulations of actual evapotranspiration (1912-2016) to evaluate the impact of Pacific Decadal Oscillation (PDO) and El Nino-Southern Oscillation (ENSO) sea surface temperature (SST) anomalies on a semiarid grassland in northeastern Colorado. Because ANPP was well correlated (R-2 = 0.58) to cumulative April to July actual evapotranspiration (iAET) and cumulative growing season NDVI (iNDVI) was well correlated to iAET and ANPP (R-2 = 0.62 [quadratic model] and 0.59, respectively), we were able to quantify interactions between the long-duration (15-30 yr) PDO temperature cycles and annual-duration ENSO SST phases on ANPP. We found that during cold-phase PDOs, mean ANPP and iNDVI were lower, and the frequency of low ANPP years (drought years) was much higher, compared to warm-phase PDO years. In addition, ANPP, iNDVI, and iAET were highly variable during the cold-phase PDOs. When NINO-3 (ENSO index) values were negative, there was a higher frequency of droughts and lower frequency of wet years regardless of the PDO phase. PDO and NINO-3 anomalies reinforced each other resulting in a high frequency of above-normal iAET (52%) and low frequency of drought (20%) when both PDO and NINO-3 values were positive and the opposite pattern when both PDO and NINO-3 values were negative (24% frequency of above normal and 48% frequency of drought). Precipitation variability and subsequent ANPP dynamics in this grassland were dampened when PDO and NINO-3 SSTs had opposing signs. Thus, primary signatures of these SSTs in this semiarid grassland are (1) increased interannual variability in ANPP during cold-phase PDOs, (2) drought with low ANPP occurring in almost half of those years with negative values of PDO and NINO-3, and (3) high precipitation and ANPP common in years with positive PDO and NINO-3 values.

Community planning of social services is not the current topic in the society. The diploma thesis goal is to realize a study review of community planning of social services in the Czech Republic and to describe the actual social situation in Praha-Suchdol municipal district according to community plan creation methodology. First part describes social services system and its legislation in the Czech Republic. Community planning of social services correlates with community and community social work. So I pay attention to them in the second part of the thesis. The community planning of social services can be described with respect to different views. I focused on such themes that are connected with a process of identifying the needs. This thesis analyses the actual social situation in Praha-Suchdol municipal district by secondary data and finally the thesis analyses results of the survey created for the thesis purpose of Praha-Suchdol citizen's opinions and needs.

This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.

The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.

Real estate evaluation is a very attractive and up to date area of interest. Real estates can be evaluated for several purposes. Whether we talk about the evaluation by the certified valuer for purposes set by the law such as the real estate sale, tax purposes, and property settlement or appraisal by the assessor based on market approach for the market needs. Within the Czech Republic, we define two main ways how to evaluate a real estate. Those are the evaluation according to the price regulation and market approach evaluation. Each of these ways defines a lot of evaluation methods/ approaches such as cost approach, comparison approach or revenue approach. The question is how much the result of the evaluation correspondents with reality and how much different the prices are set based on those methods. And that is what this diploma thesis deals with. This thesis will compare potential differences between the values estimated by selected methods.

Tomando como punto de partida el proceso revisión de los fundamentos matemáticos llevado a cabo durante el siglo XIX, este estudio se centra en uno de los conceptos matemáticos más importantes: el infinito. Es innegable la importancia de este concepto en el avance de las Matemáticas y es fácil encontrar ejemplos matemáticos en los que interviene (definición de límite, definición de derivada, definición de integral de Riemann, entre otras). Debido a que algunas de las paradojas y contradicciones originadas por la falta de rigor en las Matemáticas están relacionadas con este concepto, se comienza con el estudio epistemológico del concepto matemático del infinito revisando la bipolaridad que presentan algunos conceptos semánticos, definidos de forma inseparable y conjunta, constituyendo un único concepto como si representaran los polos de un imán. En este estudio se concluye que la bipolaridad revela que una lógica conceptual que puede asumir la comprensión de la negación, debe ser una lógica dialéctica, es decir que admite como verdaderas algunas contradicciones. En el caso del concepto matemático de lo finito-infinito, nos encontramos de nuevo con una bipolaridad lógica. Por todo lo expuesto se presenta una teoría no cantoriana para el infinito potencial y actual, basada en la imprecisión lingüística del concepto de infinito, y utilizando el concepto de conjunto homógono, formado por una sucesión convergente y su límite, previamente introducido por Leibniz, que permite aunar los dos polos del concepto de infinito en un único conjunto. Esta nueva teoría de conjuntos permitirá presentar en lenguaje homogónico, algunos de los conceptos fundamentales del análisis tales como, la diferencial y la integral, así como algunas aplicaciones a la Óptica y a la Mecánica Cuántica. Posteriormente se presenta la categoría lógica de la oposición cualitativa a través de diferentes ejemplos de diversas áreas de la ciencia, y se define, a través de tres reglas o normas básicas, el paso de la lógica aristotélica o analítica a la lógica sintética, que incluye al neutro como parte de la oposición cualitativa. Con la aplicación de estas normas a la oposición cualitativa y, en particular, a su neutro, se demuestra que la lógica sintética permite la verdad de algunas contradicciones. Esta lógica sintética es dialéctica y multivaluada y da a cada proposición un valor de verdad en el intervalo [0,1], que coincide con el cuadrado del módulo de un número complejo. Esto marca una notable novedad respecto de la lógica aristotélica o analítica que otorga valores de verdad reales, o incluso a la lógica difusa que, a pesar de ser una lógica multivaluada otorga valores de verdad reales en el intervalo [0,1]. En esta lógica dialéctica, las contradicciones del neutro de una oposición pueden ser verdaderas. Finalmente se plantea la aplicación de la lógica dialéctica, a la Mecánica Cuántica, cuyo carácter es no determinista y en la que es posible encontrar ejemplos de situaciones contradictorias debido a la dualidad onda-corpúsculo. Para ello se establece un isomorfismo entre la lógica dialéctica y la teoría de la probabilidad, a la que se añade el concepto de fortuidad, precisamente para reflejar el carácter no determinista.

Nuestro proyecto busca demostrar que se puede mejorar el desempeño sísmico de las edificaciones empleando aisladores sin afectar la rentabilidad del proyecto. Para ello, se evaluó aplicarlo en el proyecto “Residencial Hungría” el cual se trata de un edificio multifamiliar de 12 departamentos y 10 estacionamientos distribuidos en 4 pisos y un semisótano respectivamente. Se modifico la configuración original del proyecto y se incluyó un sistema de aisladores de base con núcleo de plomo con el fin de comparar la rentabilidad entre ambos proyectos (Original y modificado con aisladores). Los resultados obtenidos en la primera etapa muestran que ante un número reducido de pisos (04 pisos) la rentabilidad del proyecto modificado con aisladores es menor a la original, sin embargo, luego de evaluar múltiples opciones, se obtuvo que a partir de 07 pisos tiene un VAN de S/ 172,077 un TIR de 24 % mayor al COK que es de 20%. Sabemos que en la Filosofía y Principios del Diseño Sismorresistente contenidos en la Norma E.030 del Reglamento Nacional de Edificaciones se reconoce que dar protección completa frente a todos los sismos no es técnica ni económicamente factible para la mayoría de las estructuras, es por ello por lo que el uso de los aisladores está enfocado principalmente a estructuras del sector salud y educación. Con esto proyecto queremos propiciar la aplicación de aisladores a más proyectos de edificaciones y viviendas multifamiliares, verificando que, si puede ser rentable económicamente para el constructor, lo cual beneficiaría la demanda desatendida de la población que requiere una vivienda más segura y con mejor desempeño ante un sismo, y que minimice los costos de reparación, muertes y damnificados ante un eventual movimiento sísmico de alto impacto aun teniendo que invertir un porcentaje adicional en la compra del inmueble. / This research demonstrate that the seismic performance of buildings can be improved by using isolators without affecting the profitability of the project. For this, it was evaluated in the "Residential Hungria" project, which is a multifamily building with 12 apartments and 10 parking spaces distributed in 4 floors and a semi- basement, respectively. The original configuration of the project was modified and a system of base insulators with lead core was included in order to compare the profitability between both projects (Original and modified with insulators). The results obtained in the first stage show that with a reduced number of floors (04 floors) the profitability of the project modified with insulators is lower than the original one, however, after evaluating multiple options, it was obtained that from 07 floors it have a NPV of S / 172,077 an IIR of 24% higher than the COK which is 20%. We know the Philosophy and Principles of Earthquake Resistant Design contained in Standard E.030 of the National Building Regulations, it is recognized that providing complete protection against all earthquakes is not technically or economically feasible for most structures, which is why isolators is mainly focused on structures in the health and education sectors. With this project we want to promote the application of insulators to more projects of buildings and multifamily housing, verifying that, it can be economically profitable for the builder, which would benefit the unattended demand of the population that requires a anti seismic building prepared for an earthquake, minimizes repair costs, deaths and victims in eventual high-impact seismic movement even having to invest an additional percentage in the purchase of the property. / Trabajo de investigación

El presente trabajo consiste en un análisis de la relación entre autocongruencia, apego a la marca, y la compra impulsiva. Para el estudio se tomó en cuenta papers relacionados con la compra impulsiva, y cómo se desencadena a través del apego emocional hacia las marcas, lo que hace que los consumidores desarrollan esta conducta. Además, se busca conocer principalmente la influencia de la autocongruencia real e ideal en el apego a la marca, planteando una visión integradora entre los tres conceptos. Esto implica un estudio cuantitativo que abarca realizar 400 encuestas a personas que realizan compras online y offline no planificadas de forma quincenal. / The present work consists of an analysis of the relationship between self-consistency, brand attachment, and impulsive buying. For the study, papers related to impulsive buying were taken into account, and how it is triggered through emotional attachment to brands, which causes consumers to develop this behavior. In addition, it is mainly sought to know the influence of real and ideal self-congruence in the attachment to the brand, proposing an integrating vision between the three concepts. This implies a quantitative study that covers 400 surveys of people who make unplanned online and offline purchases every fortnight. / Trabajo de investigación

The study was conducted in Harare as regards Zimbabwe’s mobile telecommunications sector, examining the influence of a selected factors on consumers’ awareness of corporate social responsibility (CSR) and the effects that CSR awareness has on consumers. The practice of CSR influences a number of business aspects including firm financials, corporate image, corporate reputation and market share. This study has been ignited by the fact that little evidence exist in studies covering the precursors and effects of CSR awareness from the consumers’ perspective. More so, that Zimbabwe’s mobile telecommunications sector is currently the fastest growing sector accompanied with numerous CSR activities. The present study therefore sought to answer the questions which includes; (i) does ethical consumerism, consumer rights awareness, socio-environmental awareness and consumer generosity culture influence consumer awareness of CSR in the mobile telecommunications sector? (ii) what is the effect of age, gender and level of education on consumer awareness of CSR in the mobile telecommunications sector? (iii) what is the influence of consumer awareness of CSR on corporate image, consumer attitude, purchase intention and actual purchase behaviour in the mobile telecommunications sector? (iv) what is the effect of corporate image on consumer attitude in the mobile telecommunications sector? (v) what is the effect of consumer attitude on purchase intention in the mobile telecommunications sector? (vi) what is the effect of purchase intention on actual purchase behaviour in the mobile telecommunications sector? A mixed research study was carried out using a self-administered questionnaire on 1,100 mobile telecommunications sector consumers in Harare, Zimbabwe. Quantitative data was analysed using SPSS with AMOS while qualitative data was analysed using NVIVO. The study results indicate that ethical consumerism, consumer rights awareness, socio-environmental awareness and consumer generosity positively influence consumer CSR awareness while age, gender and level of education do not influence consumer CSR awareness. CSR awareness proves to have a direct influence on corporate image, consumer attitude, purchase intention and not on actual purchase behaviour. The study findings show a direct positive relationship among corporate image, consumer attitude, purchase intention and actual purchase behaviour. The study recognized that respondents are aware of CSR in the form of firm donations, assistance towards social causes, improving the environment, building or renovating facilities, good services, affordable prices and promotional programs. Study results points out that respondents are aware of CSR through platforms such as advertising, sending text messages, firms’ ethical or professional conduct, campaigns and exhibitions. / Business Management / D. B. L.(Business Leadership)