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The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeeding in obtaining long-term financing from a new strategic investor. The significance of this paper is that it presents evidence of the advantages for companies (specifically agriculture-related companies) that comply with IFRS in a country where historical cost-based tax rules are traditionally applied for accounting purposes. Other SMEs can similarly improve the likelihood of obtaining new capital from potential investors by complementing the information provided in financial statements with detailed data regarding fair value calculation of biological assets. [ABSTRACT FROM AUTHOR]

Drawing on Andrea Durbach's work around post-conflict transformative gender justice, this paper asks if criminal justice for conflict-related sexual violence (CRSV) can bring about transformative gender justice in Latin America. The paper offers a comparative analysis of two judicial cases of conflict-related rape: the Sepur Zarco case in Guatemala and the Manta y Vilca case in Peru. The paper argues that domestic courts can have important transformative effects on victim-survivors, their families and on criminal justice practices for CRSV, when international standards for evidentiary practice are adhered to within the specific local context of the case in question, as was the case of Sepur Zarco. If international standards of evidentiary practice are not considered, it is much less likely that such cases are transformative, in fact, the process might do harm, as in the case of Manta y Vilca. Therefore, criminal justice processes are not by default transformative, but good practice can be important to transformative gender justice by providing redress for victim-survivors and affected communities, unsettling hierarchies and building accountability. [ABSTRACT FROM AUTHOR]

The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeding in obtaining long-term financing from a new strategic investor. The significance of this paper is that it presents evidence of the advantages for companies (specifically agriculture-related companies) that comply with IFRS in a country where historical cost-based tax rules are traditionally applied for accounting purposes. Other SMEs can similarly improve the likelihood of obtaining new capital from potential investors by complementing the information provided in financial statements with detailed data regarding fair value calculation of biological assets.

This paper focuses on the professional trajectory of the belgianperuvian anthropologist and sociologist Juan Ansión. The paper presents his main research interests and their developments over time, from his early work on mythical thought in the Andean world, to his sustained commitment with education in rural communities, the expectations and projects of rural and urban people around education and migration, and the impact of political violence in schools. A topic that intersects those concerns, interculturality, raises from the need to conceptualize a new proposal for understanding and challenging the subordination and discrimination among cultural groups that characterize Peruvian society. Ansión contributed meaningfully in the discussion around interculturality to this day, not limited to education, but including also health and justice. The paper also draws attention to his role as university professor, first in the National University San Cristobal de Huamanga, keeping a long lasting relationship with it, and later the Pontificia Universidad Católica del Peru, where he taught over thirty years. [ABSTRACT FROM AUTHOR]

In Latin America, water governance is facing the problem of rising demand for water resources, increased hydrological variability in a context of climate change, proliferating contamination and thus --in general-- increasing scarcity of water in terms of quantity, quality, and opportunity. This creates competition and conflicts among stakeholders. The issue coincides with the urgent international problem of concentration of land, which is heavily intertwined with the concentration of water in the hands of the few. Globalization and a neoliberal political climate facilitate that powerful actors accumulate water rights and volumes at the expense of less powerful water users. This paper examines some exemplary situations in Peru. It is based on literature review, reports and archival research. The paper concludes that the unfair distribution of land and water, at the expense of rural families, communities and indigenous territories, constitutes a serious threat to environmental sustainability, water security and food security. [ABSTRACT FROM AUTHOR]

The Peruvian government's Law N. 27811, an intellectual property law passed in 2002 and designed to register and protect traditional knowledge, provides productive opportunities for critical analysis. Framed within the trajectory of international intellectual property rights and discussions that complicate the integration of Traditional Ecological Knowledge (TEK) into Cartesian scientific frameworks, this paper critically examines how the Peruvian law has been implemented and its impacts in Indigenous communities, particularly in the Andean Amazon region. The analysis is based on the author's work assisting Indigenous communities in San Martin register their knowledge through this law. While the law represents an advanced legal attempt to address power inequalities, it remains problematic. It does not address the impoverishment of Indigenous Peoples and continues to subordinate Indigenous TEK to Cartesian science. Although it is a symbolic recognition of the value of Peruvian Indigenous Peoples, other mechanisms are still required to redress the long history of colonization and racism. [ABSTRACT FROM AUTHOR]

This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental accounting system will allow companies to properly quantify and report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line. Moreover, environmental issues in Peru will be partially solved when companies adhere to accurate measurement rules, timely submission of data, and fulfillment of government regulations. The principle behind the proposal is that accurate measurement, calculation and reporting on pollution levels will improve the ways companies address environmental and social issues, as well as enhance their financial results. This paper focuses on companies of the mining, gas and oil sectors, since they are arguably some of the main contributors to Peru's GDP, as well as some of the nation's largest polluters. [ABSTRACT FROM AUTHOR]

Copyright of Histórica (02528894) is the property of Pontificia Universidad Catolica del Peru and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper discusses the narratives, dialogues and experiences of inmates and health personnel involved in an intervention funded by the Global Fund to reduce tuberculosis rates in Peruvian prisons. It seeks to answer two main questions: How is it discussed and who has the responsibility for care of the disease in this intervention? It is based on an ethnography conducted in 2006 in Lurigancho, the most overcrowded prison in Peru. The study shows that, contrary to what interventionists affirm, most of the inmates can reproduce the biomedical versions of the disease's etiology in their own terms and without major problems. It was found that intervention discourse holds the patient solely responsible for his health condition; obscuring other equally important social and economic factors. It is argued that many public health policies have taken on a reductionist nature since they have begun to be based upon liberal economic assumptions. As a consequence of this process, certain diseases and types of patients or social groups are considered as morally reprehensible and punishable. It is concluded that it is essential to explore the communication ideology behind any intervention or public health policy. [ABSTRACT FROM AUTHOR]

Copyright of Histórica (02528894) is the property of Pontificia Universidad Catolica del Peru and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Since the advance of technology and the massification of Internet, the use of this platform has become a key element for the financial market and other users of financial and non-financial information. The objective of this paper is to determine the degree of disclosure of corporate information on their corporate websites studying a sample of companies listed on the Chilean and Peruvian securities markets. The research analyzes a sample composed by 63 companies, 33 Chilean companies and 30 Peruvian companies, using 48 variables distributed in 5 dimensions: Accountability, Company and Strategy, Financial Analysis, Transparency and Usability. The evaluation is measured through an index. The results show concern for presenting financial information; however, they do not reveal significant voluntary aspects, such as those related to social and environmental responsibility. [ABSTRACT FROM AUTHOR]

The civil codes of Argentina and Perú are two of the few South American civil laws that, with different legal formulas, recognize on the creditor party a burden or duty of mitigate damages. On this basis, this paper aims to arrive, after a general approach to the duty or burden of mitigate damages in case of breach of contract, to a brief comparative analysis about the regulation that this figure has received in both civil codes, dealing with matters related not only to the structure and content of rules concerning this duty, but also to the juridical nature and foundations of the mitigation. All in order to stablish the existing similarities and differences between rules that incorporate the duty to mitigate damages in the civil codes of Argentina and Perú, the possibility of finding a common juridical foundation to both legislations, and the incidence of such a foundation in the interpretative scope of the rules mentioned. [ABSTRACT FROM AUTHOR]

In this paper, I propose that the novels Rosa Cuchillo and La hora azul project individual processes of mourning in a mythical social order that limits itself to reproduce the phantom of the enclosed nation (Ubilluz) as a (seudo) proposal to solve the internal conflict that took place in Peru between 1980-2000. In Rosa Cuchillo the main character, Rosa Cuchillo, goes through a process of mourning due to the loss of his terrorist son, Liborio, whereas in La hora azul the main character, Adrián Ormache, undergoes a process of mourning due to the crisis of the idealized paternal figure he had of his dead military father. These individual experiences of mourning result in an opening to the social order by means of the myth of the eternal return (Debord) in Rosa Cuchillo and the myth of progress (Benjamin) in La hora azul. Located in a mythical time, the social consequences of the novels become apparent: they reproduce proposals that do not question the phantom of the enclosed nation, since Rosa Cuchillo proposes a pachacuti of runas, whereas La hora azul suggests a form of tutelary ethics that maintains the status quo. [ABSTRACT FROM AUTHOR]

This paper presents the trends and characteristics of the Peruvian population up to 2050 based both on official statistics and author's estimates. Issues discussed include growth, changes in vital rates, age structure, the demographic bonus, ageing, migration and distribution. Policy implications of these demographic trends are also discussed. [ABSTRACT FROM AUTHOR]

It appears that the situation of spatial planning policies in Peru is complicated. Several attempts to simplify legislations have failed. However, a coherent policy framework is necessary in order to efficiently implement a comprehensive spatial planning strategy. Therefore this paper considers the question of spatial planning through an analysis of public policy, in order to understand who has the power to make changes to create a common vision of spatial planning in Peru. It analyzes which were the obstacles of change so far to illustrate how change did not happen (or happened only in a limited way). The first part sheds light on the conflicts between different levels of government. The second, analyzes how to conflicts of interest between actors within the government impede the elaboration of a coherent legislative framework. The last part discusses the possibility of a paradigm shift in Peruvian spatial planning policy and possible alternatives to the current model. [ABSTRACT FROM AUTHOR]

A paucity of data in school children generally, and in non-Western schools specifically, related to health, school performance, and practice of meditation necessitated this study. The fact that almost no prior research of this type has been conducted in Latin America makes the present investigation especially worthwhile. This mostly quantitative study was carried out with 91 randomly selected school children, ranging in age from 11 to 16 years, in a remote Peruvian town in the central Andean mountains called Huay-Huay. Using a 47-question, paper-and-pencil instrument to ask students about their experience with meditation in four categories (i.e., physical health, cognitive health, emotional health, and school performance), this observational study considered whether or not the practice of meditation had a self-reported impact on student personal health and academic life, and if so to what extent. Data indicate that a majority of children in Huay-Huay reported benefits across all measures, and these were apparently stronger when students practiced meditation more regularly. Qualitative reports support these conclusions. Gender and grade level did not appear to influence this outcome.

In Andean communities, many families whose livelihoods depend on farming and raising livestock are exposed to increasing degradation of their ecosystem and to food insecurity. The objective of this paper is to examine the extent to which families use migration strategies, based on multi residence and migratory circulation, to diversity their sources of income and mitigate the consequences of ecological degradation on their living conditions. The results are part of a socio-demographic research conducted in 2015 and 2016, which focused on domestic strategies for addressing environmental problems in a sample of 203 families living in five high Andean communities around Lake Titicaca. Most of families have migrant members and young adults between ages 20 and 35 represent the largest number of them. Nevertheless, their departure does not constitute an explicit form of adaptation to the ecological degradation. The quest for better conditions and opportunities in urban territories as well as interests related to their life stage and cycle, are the main determinants of their migration decisions. Despite the ecological problems affecting families, the desire for personal autonomy of the migrants is the main impetus for migration and there is no family organization based on multi residence and circular migration as an explicit livelihood for adaptation to environmental deterioration in rural areas.

The civil codes of Argentina and Perú are two of the few South American civil laws that, with different legal formulas, recognize on the creditor party a burden or duty of mitigate damages. On this basis, this paper aims to arrive, after a general approach to the duty or burden of mitigate damages in case of breach of contract, to a brief comparative analysis about the regulation that this figure has received in both civil codes, dealing with matters related not only to the structure and content of rules concerning this duty, but also to the juridical nature and foundations of the mitigation. All in order to stablish the existing similarities and differences between rules that incorporate the duty to mitigate damages in the civil codes of Argentina and Perú, the possibility of finding a common juridical foundation to both legislations, and the incidence of such a foundation in the interpretative scope of the rules mentioned.

In this paper, I propose that the novels Rosa Cuchillo and La hora azul project individual processes of mourning in a mythical social order that limits itself to reproduce the phantom of the enclosed nation (Ubilluz) as a (seudo) proposal to solve the internal conflict that took place in Peru between 1980-2000. In Rosa Cuchillo the main character, Rosa Cuchillo, goes through a process of mourning due to the loss of his terrorist son, Liborio, whereas in La hora azul the main character, Adrián Ormache, undergoes a process of mourning due to the crisis of the idealized paternal figure he had of his dead military father. These individual experiences of mourning result in an opening to the social order by means of the myth of the eternal return (Debord) in Rosa Cuchillo and the myth of progress (Benjamin) in La hora azul. Located in a mythical time, the social consequences of the novels become apparent: they reproduce proposals that do not question the phantom of the enclosed nation, since Rosa Cuchillo proposes a pachacuti of runas, whereas La hora azul suggests a form of tutelary ethics that maintains the status quo.

It appears that the situation of spatial planning policies in Peru is complicated. Several attempts to simplify legislations have failed. However, a coherent policy framework is necessary in order to efficiently implement a comprehensive spatial planning strategy. Therefore this paper considers the question of spatial planning through an analysis of public policy, in order to understand who has the power to make changes to create a common vision of spatial planning in Peru. It analyzes which were the obstacles of change so far to illustrate how change did not happen (or happened only in a limited way). The first part sheds light on the conflicts between different levels of government. The second, analyzes how to conflicts of interest between actors within the government impede the elaboration of a coherent legislative framework. The last part discusses the possibility of a paradigm shift in Peruvian spatial planning policy and possible alternatives to the current model.