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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]

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 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]

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]

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]

Cerrillos is an Early to Middle Paracas civic-ceremonial site located in the upper Ica Valley of Perú. The site is known for its finely plastered adobe architecture, beautifully decorated ceramics, and complex textiles, many of which are decorated with camelid hair. Cerrillos was located in a strategically important place where the mountains meet the coastal desert and the Ica River bends south, a likely intersection in a road system that connected Cerrillos to contemporary sites in the Paracas region and beyond. This paper focuses on several early textiles, ceramics, and other artifacts, including ceramic palettes used for gold working and wooden earspools, that suggest that Cerrillos was involved in a cultural phenomenon or interaction sphere that linked sites as far away was Chavín de Huántar through the interchange of goods, beliefs, and practices. The paper presents a complete description of the textiles excavated at Cerrillos between 1999 and 2002, focusing on two fabric fragments with images of the Staff Deity and one with an abstract Chavín-like design. The ceramics discussed in the text demonstrate the wide variety of styles found at Cerrillos, including some that resemble the Janabarriu of Chavín de Huántar and several others that are either not Paracas or an Early Paracas style that has never been previously described. [ABSTRACT FROM AUTHOR]

This paper analyzes the experience of economic growth in Peru during the last five decades. It describes its principal characteristics, explains the changes along the period and predicts its future path. The methodological approach consists in a combination of accounting and econometric techniques, both based in comparisons between countries and periods of time. The study discovers that the most important turning points of the economic growth were caused by changes in the productivity of all inputs, instead of the simple accumulation of capital. Specifically, the paper finds out that the recover of the economic growth in Peru during the 1990's was caused by the process of structural reforms and stabilization and lasts until now. The future growth of the economy depends on the continuation and deepness of this process. [ABSTRACT FROM AUTHOR]

In this paper we estimate total factor productivity (TFP) growth for the Peruvian economy using the primal and dual methods for the period 2003-2012. According to the primal method, a procedure that uses the Solow residual as an indicator of productivity, TFP grew at an average annual rate of 1.6%, adjusted for the quality and usage of the factors of production. According to the dual method, a procedure that considers estimations of the marginal productivities of the factors of production, TFP grew at an annual rate of 1.7%. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to think about the dynamics between social labour relationships and the religious believes in Peruvian mining on the basis of anthropological analysis of data collected among Julcani miners (Huancavelica) and Canta artisanal miners (Sierra of Lima) . Julcani miners are observed in two different socioeconomic contexts, one of modernization and technological development, and another of mine closure. Canta artisanal miners are also observed in two different periods, one before and the other after the installation in the zone of a mineral trade company. It can be stated that the apparition of «evil» believes in miner's religious system corresponds to the expansion and intensification of capitalist labour relationships. [ABSTRACT FROM AUTHOR]

The Quechua offerings in the South of Peru are banquets dedicated to the Pachamama and the Apus, and at the same time, are elaborated mathematical systems controlled by sophisticated operations. Using two principal numbers, 3 and 4, the religious specialist is capable of transmitting polysemic messages. Through the number 3, the religious specialist refers to the people, landscapes and mountains, in sum, to «persons» able to interact among themselves. The number 3 appears in the k'intus, composed of coca leaves, also in the prayers said during the process of the offering ritual. On the contrary, the number 4 does not indicate relationships but spatial forms: it is a geometrical operator that is constructed of the ceremonial square napkin (unk'uña) and paper in which the offering is completely wrapped to make the offering a miniature world, containing the «four directions of the world.» Using these numbers, the religious specialist can recreate the cosmos, establish covenants with the gods and define new situations favorable to the life of Quechuas. [ABSTRACT FROM AUTHOR]