El presente trabajo tiene como finalidad diseñar, desarrollar y validar una propuesta de mejora basada en la gestión por procesos y las herramientas de planificación PERT-CPM y MRP en una empresa constructora. A través de la identificación de la situación actual de la misma, se determina un escenario desfavorable en base a la relación de sus utilidades proyectadas y obtenidas, sobre el cual se identificó el problema principal de deficiente gestión operativa y las causas raíz relacionadas a ineficientes procesos de planificación, abastecimiento y ejecución. Se busca la optimización sistemática y estructurada de los procesos mencionados a través del desarrollo de un proyecto de investigación aplicada, con el objetivo de reducir el problema identificado a través de la utilización de metodologías, técnicas y herramientas referentes a la ingeniería industrial. La investigación se centró en el estudio de los procesos de Diarco, empresa constructora peruana dedicada a la construcción de obras civiles, los cuales se analizaron y rediseñaron a través de la gestión por procesos e incorporando las herramientas de planificación antes mencionadas, planteando una propuesta estructurada del nuevo sistema de trabajo diseñado que resultó viable en el sentido funcional, económico, ambiental, social y tecnológico, respaldado por el desarrollo de un piloto de estudio. La propuesta de mejora concluyó en la disminución de materiales, horas hombre y penalidades por entregas tardías dentro de los proyectos de construcción realizados, concretándose en un proyecto viable económicamente con un VAN de S/. 324,101.34, un TIR de 79% y un índice B/C 3.81. / The purpose of this work is to design, develop and validate a proposal for improvement based on process management and planning tools PERT-CPM and MRP in a construction company. Through the identification of its current situation, an unfavorable scenario is determined based on the ratio of its projected and obtained profits, on which the main problem it’s the poor operational management and the root causes related to inefficient processes of planning, sourcing and execution. The systematic and structured optimization of the aforementioned processes is sought through the development of an applied research project, with the objective of reducing the problem identified through the use of methodologies, techniques and tools related to industrial engineering. The research it’s focused on the study of the processes of Diarco, a peruvian construction company dedicated to the construction of civil works, which were analyzed and redesigned through Business Process Management and incorporating the aforementioned planning tools, proposing a structured proposal of the new designed work system that proved to be viable in the functional, economic, environmental, social and technological sense, backed by the development of a study pilot. The improvement proposal concluded in the reduction of materials, man hours and penalties for late deliveries within the construction projects carried out, concretizing in an economically viable project with a VAN of S /. 324,101.34, a TIR of 79% and a B/C index 3.81. / Trabajo de Suficiencia Profesional

El presente trabajo de investigación tiene como objetivo determinar cómo impacta la deducción de las penalidades contractuales en la determinación del impuesto a la renta en las empresas del sector construcción en Lima metropolitana centro del 2018. Esta investigación busca indagar los impactos que tendrán las penalidades contractuales en la determinación del impuesto a la renta en las empresas del sector construcción de Lima metropolitana centro en el periodo 2018, considerando los criterios adoptados y posturas que ha presentado la administración tributaria, en casos muy empíricas como a la vez proponiendo alternativas que permitan que las penalidades contractuales puedan ser de deducción para el determinado periodo. Para el desarrollo de esta investigación, se ha tomado en cuenta el reglamento de la ley del impuesto a la renta, resoluciones de Intendencia, resoluciones del Tribunal Fiscal que han tratado sobre las penalidades contractuales, además de ello tenemos referencias de la Casación N° 8407-2013-LIMA que se llevó en la Corte Suprema de Justicia de la República. El trabajo de investigación cuenta con cinco capítulos, estructurados de la siguiente manera, capítulo I “Marco Teórico”, donde se encuentra toda la información transcendental y relevante de diversas fuentes que han tratado sobre el tema de investigación; después el capítulo II “Plan de Investigación”, donde se identifica el problema, hipótesis y objetivos tanto generales como específicos; luego en el capítulo III “Metodología de Investigación”, se define el tipo y diseño de investigación a emplear, asimismo se detalla el tamaño de la muestra y las herramientas a usar para nuestro análisis cualitativo y cuantitativo. En donde la primera herramienta consta de una entrevista a profundidad a expertos del rubro y la segunda de una encuesta a las empresas del sector. Luego, en el capítulo IV “Desarrollo de la investigación” se realizó la aplicación de las dos herramientas planteadas en la investigación; para luego desarrollar un caso práctico para analizar cómo es el impacto de las penalidades contractuales en la determinación del impuesto a la renta. Para concluir, en el capítulo V “Análisis de Resultados”, se brinda los resultados de la investigación y aprobación de las hipótesis en base a las herramientas usadas, para luego brindar las presentes conclusiones y recomendaciones al trabajo de investigación. / The purpose of this research work is to determine how the deduction of contractual penalties impacts in the determination of the income tax in the companies of the construction sector in Lima Center of 2018. This research seeks to investigate the impacts that will have the contractual penalties in the determination of the income tax in the companies of the construction sector of Lima metropolitan Centro in the period 2018, considering the adopted criteria and positions that the tax administration has presented, in empirical cases and at the same time proposing alternatives that depend on contractual penalties can be of deduction for the given period. For the development of this investigation, the regulation of the law of income tax, Intendance resolutions, resolutions of the Fiscal Court that have dealt with contractual penalties has been taken into account, in addition to this we have references from Cassation No. 8407 -2013-LIMA that was taken in the Supreme Court of Justice of the Republic. The research work has five chapters, structured as follows, chapter I "Theoretical Framework", where all the transcendental and relevant information from other sources that have dealt with the subject of research; after is chapter II "Research Plan", where the problem, hypotheses and objectives are identified as in general and specific; then, in chapter III "Research Methodology", is defined the type and design of investigation , as well it’s detail the sample size and the tools to use for our qualitative and quantitative analysis. Where the first tool consists of an in-depth interview with experts in the field and the second of a survey of companies in the sector. Then, in chapter IV "Research development" the application of the two tools proposed in the research was carried out; then develop a case study for analyze how is impact of contractual penalties on the determination of income tax. To conclude, in Chapter V "Analysis of results", it’s provided the results of the investigation and the approval of the hypotheses based on the tools used, and then it is provide the conclusions and recommendations to the research work. / Tesis

Con el objetivo de elaborar la propuesta de Diseño e Implementación de una PMO para proporcionar soporte a la Gestión de Proyectos en el área funcional de Obras y Proyectos de la organización CUMBAZA INVERSIONES Y CONSTRUCCIONES SAC., se desarrolló el presente trabajo de investigación. La organización está dedicada a brindar servicios de construcción e ingeniería en la región San Martín, con ventas superiores a S/ 20 millones en el año 2020. Tras un profundo análisis de la situación actual se identificó que el principal problema de la empresa son los sobrecostos y la cancelación de proyectos, lo que tiene un impacto económico. Utilizando la metodología PMO Value Ring, se propone la creación de una PMO tomando en consideración “las buenas prácticas”, descritas en la guía PMBOK®, que es necesario para el diseño e implementación de los siguientes seis servicios, cubriendo tanto el nivel operativo, como el técnico y el estratégico: (a) gestionar los riesgos, (b) gestionar reuniones de lecciones aprendidas, (c) gestionar asignación de recursos entre proyectos, (d) monitorear y controlar proyectos, (e) gestionar interesados en proyectos, y (f) promocionar capacitación y desarrollo de competencias para proyectos. Finalmente, se recomienda su implementación de la PMO dada su viabilidad financiera porque tras una inversión de S/ 193,042 durante la implementación y el primer trimestre, en solo tres años se generará un Valor Actual Neto (VAN) de S/ 1´953,857 lo que implica una Tasa Interna de Retorno (TIR) de 56%. / In order to develop a proposal for the Design and Implementation of a PMO to support Project Management in the area of ​​Works and Projects of the company CUMBAZA INVERSIONES Y CONSTRUCCIONES SAC., this research work was developed. The organization is dedicated to providing construction and engineering services in the San Martín region, with sales of over S / 20 million in 2020. After a thorough analysis of the current situation, it was identified that the company's main problem is cost overruns. and the cancellation of projects, which has an economic impact. Using the PMO Value Ring methodology, it is proposed to create a PMO that provides the following six services, covering both the operational, technical and strategic levels: (a) managing risks, (b) manage lesson meetings learned, (c) manage resource allocation between projects, (d) monitor and control programs or projects, (e) manage project stakeholders, and (f) promote training and skills development for projects. Finally, the implementation of the PMO is recommended given its financial viability because after an investment of S / 193,042 during implementation and first quarter of operations, in just three years a Net Present Value (NPV) of S / 1´953,857 will be generated, which implies an Internal Rate of Return (IRR) of 56%. / Trabajo de investigación

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第20874号 / 経博第569号 / 新制||経||284(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 原 良憲, 准教授 菊谷 達弥, 准教授 秋田 祐哉 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DFAM

The construction sector has been greatly responsible for environmental pollution and problems related to sustainability. Hence, there is a crucial need to improve the sector’s environmental performance. In terms of assessing the environmental impacts of the construction sector at project and strategic level, policy instruments such as project-based environmental impact assessment (EIA) and strategic environmental assessment (SEA) play an important role. Another policy instrument, namely, green procurement has started to gain attention in the construction sector. Green procurement is a process that involves the incorporation of environmental requirements during the procurement of services and products. However, discussions on green procurement are rarely seen during the impact assessment (EIA and SEA) phase. Moreover, the construction process is usually multi-tiered, involving several stakeholders with varied objectives, which often leads to challenges concerning the translation of information produced in the impact assessment phase into action (during the construction phase). Therefore, this thesis aimed at analysing the way through which EIA as well as green procurement can improve the coordination between planning and construction phases. The thesis is based on literature review and interviews. This study envisaged an inter-connected process for EIA and green procurement, and reviewed the state of the art to motivate the postulation of such an inter-connected process. In addition, this study also reviewed recent development within procurement contracts, and focused on partnering in the construction industry. The results indicated that it would be appropriate to introduce green procurement during the pre-decision phase of an EIA. Further, the thesis chose renewable energy as a parameter for green procurement, and explored the perspectives of various categories of stakeholders in the Swedish construction on the inter-link between impact assessment and green procurement. The perspectives of the interviewed stakeholders indicate that the inter-link is required. However, the interview results show that there is a tendency in the Swedish construction sector to adopt various commercially available environmental assessment and certification tools. Furthermore, the thesis has mapped directions for future research. Future study should focus on the establishment of mechanisms for inter-connecting impact assessment and green procurement. It should investigate how the inter-link could be facilitated by certification tools being adopted. The future research should also examine how the inter-link can be developed together with concerned stakeholders through partnering. / QC 20111207 / Improving the environmental performance of the construction sector through linking environmental impact assessment and green procurement

The construction sector must evolve to achieve environmental goals in Sweden. The development is slow and often entails significant risks for the actors in the sector, which requires incentives to drive progress forward. The study is based on 14 interviews and previous research, aiming to analyze and identify barriers and incentives for sustainable growth within the industry. The result shows that communication, economy and regulations are the main factors that affect the development in the construction sector. The factors were applied in a model, aimed to clarify and visualize the connections. The model shows that communication affects all factors, and in turn only impacted by requirements. Despite this, the connection between requirements and economy cannot be confirmed. Communication is considered to be the most crucial factor for the industry’s progress, as it according to the developed model, impacts all factors. Besides communication, clear regulations are needed to ensure sustainable development in the industry. The conclusions drawn indicates that there are numerous obstacles and a lack of incentives to develop the sector towards more sustainable construction. The most prominent barriers identified were, lack of knowledge, legal requirements and regulations, risk taking, insufficient customer demands and economics. As a result of these barriers, a number of incentives were identified as necessary: setting requirements, finances, collaboration and knowledge. The report is restricted to the Swedish construction sector, due to differences implementation of innovations compared to other countries. The analysis and conclusions are limited to what was brought up during the interviews.

Under capitalist mode of production urban processes gain specific features and meanings. Fundamental is the relationship between processes of capital accumulation and the production of built environment. In this context, the capital switching theory claims that as profit levels are lowered, the probability that higher levels of capital tending to enter the property sector increases. In the first stage of a two-staged research, a macro-analysis on construction activities in Turkey limited to post-1980 period indicates that there no counter-cyclical relationship prevails between productive sectors of the economy and construction activities. It is observed that the state intervention and its supportive policies regarding the production of built environment are the dominant determinants in the Turkish case. Based on these findings, a second focus was on the relationships between the state and capital engaged in the production of urban built environment. Various forms of state intervention, mostly as examples of deregulation and liberalization of planning controls and urban development legislation are identified at this stage. The major findings lead to the conclusion that urban processes are open to the profit-oriented and speculative efforts of political actors as well as the economic actors. Hence the necessity of development of counter-strategies and policies as parts of planning and urban development system verified.

Contract management starts with the contract negotiations and lasts until the end of the contract, and is the process that covers three fundamental functions required to compensate the goals of the project / Relationship Management, Project Delivery, and Administration of the contract. This thesis focused on investigating contract management behavior of Turkish construction companies in international projects. A survey was composed and interviewed with professionals for investigating the contract management behavior of contractors. The survey aimed to investigate / factors influencing contractors&rsquo / behaviors, key success factors for contract management, company contract management organizations, claim issues, and conflict and dispute resolution behavior of firms. 51 companies participated to the survey. The survey results revealed that Turkish contractors consider contract management to be significant for success at international markets. Contractors are aware of the need for a continuous contract management application although this rate cannot be achieved in practice. Considering awareness as a driving factor for improvement it can be estimated that in future Turkish contractors will be managing their contracts in more efficient, organized and systematic ways than today. Results revealed that / contract management behaviors are mostly affected by the risk and complexity of the project, regular contract process is the most impactful process on the success, and change order requests of the owners are the most frequent reasons of claims. According to respondents contract management can reduce number of conflicts and disputes.

&lsquo / Green Buildings&rsquo / play an important role to increase the implementation of sustainable strategies in the construction industry. Although there is a process of change within Turkish building environment towards implementation of green strategies nowadays, limited research has been conducted to search the reasons that drive the market and the important barriers that block the green building movement. This thesis is intended to fill this gap in the literature and contribute to the field of knowledge regarding green building construction in Turkey. The results shall benefit both government and market practitioners for the development of green building market. The data presented in this thesis are mainly obtained from a comprehensive questionnaire survey developed based on a deep literature search. The questionnaire is completed by professionals who have an interest on this topic or who have involvement in green building projects. In order to analyze the gathered data, a variety of statistical methods are used and the results are evaluated in detail. In addition to questionnaire survey, six case study green building projects in Turkey are examined and so a snapshot picture of current situation of the green movement is taken. Accordingly, financial considerations, faced difficulties and lessons learned are explained. The findings shall assist in understanding the real needs for green building development in Turkish construction sector. Finally, recommendations for government and researchers are presented so as to steer the construction sector in the direction of sustainability.

Submitted by ALINE MARCONDES MIGLIOLI null (alinemmiglioli@gmail.com) on 2016-11-06T23:08:48Z No. of bitstreams: 1 versão-repositório .pdf: 4471370 bytes, checksum: 71943917c74286054fb06a1cb973f39d (MD5) / Approved for entry into archive by LUIZA DE MENEZES ROMANETTO null (luizaromanetto@hotmail.com) on 2016-11-10T15:38:55Z (GMT) No. of bitstreams: 1 miglioli_am_me_arafcl.pdf: 4184714 bytes, checksum: ac07d03459bd33f8667f56e2a7484cb1 (MD5) / Made available in DSpace on 2016-11-10T15:38:55Z (GMT). No. of bitstreams: 1 miglioli_am_me_arafcl.pdf: 4184714 bytes, checksum: ac07d03459bd33f8667f56e2a7484cb1 (MD5) Previous issue date: 2016-09-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A partir de um referencial teórico marxista este trabalho analisa o programa habitacional Minha Casa Minha Vida dentro de seu contexto histórico observando as diferenças de aplicação em duas regiões com realidades socioeconômicas distintas: São Paulo e Recife. Através da observação sobre as características da produção habitacional em cada cidade, o tipo de empresa atuante e os impactos no espaço urbano, conclui-se que o programa se comporta diferentemente entre as duas regiões. Enquanto em São Paulo a produção para os segmentos mais altos de renda esteve associada a uma estratégia de incorporação do capital internacional no portfólio das maiores empresas, em Recife a produção esteve direcionada à valorização das propriedades rurais recém-incorporadas à malha urbana. Estes resultados refletem os diferentes interesses do capital em cada região do país e demonstram que, apesar de defenderem grupos diferentes, seus interesses estes estarão sempre sobrepostos ao interesse social proposto pelo programa e como consequência as habitações para a população mais pobre são deixadas em segundo plano. Essa conclusão está em consonância com o que se pode esperar de um programa com referencial neoclássico baseado na liberalização do mercado. / Inspired by a marxist theoretical reference, this work aims to analyze the Brazilian housing program “Minha Casa, Minha Vida” in its historical context, stressing it differences in two regions of Brasil, which one with its own socioeconomics particularities: São Paulo and Recife. Supported by the observation of the housing production within the program, the type of company involved and its impacts on the urban transformation in each city, we intend to reveal how the program works on those realities. While in São Paulo the production seems to predominate on the highest extracts of income, strategy associated with the objective of incorporation of those companies on the worldwide capital markets, in Recife the production, seems to be oriented to increase the value of the land recent incorporated on the urban limit. Those results show the differences of capital interest in each region of the country and despite its dissemblance, they both seems to overlap the need for popular housing to valorize the gains of capital. This conclusion corroborates with similar results obtained by the mainstream paradigm, on which the base of the program relies on.