At present, the inappropriate use of natural resources and the environment constitutes a global problem; The business world does not escape this context, where the fishing sector is one of the most questioned in environmental matters, due to the pressure it exerts on some hydrobiological resources and the pollution generated by processing plants, despite this, companies They still do not consider the environmental variable in the decision-making process, since the accounting standards incorporate this variable in a very limited way when preparing the Financial Statements.
It is unavoidable to consider the implications of the environment in accounting, as a process of awareness in the social function of organizations, that is, of relations with workers, other corporations, with the State and the general public to provide any information that affect all users immediately or in the future.
The problem:
WHAT ENVIRONMENTAL INFORMATION SHOULD BE INCORPORATED IN THE FINANCIAL STATEMENTS OF THE FISHING COMPANIES OF THE TALARA PROVINCE, PARIÑAS DISTRICT?
JUSTIFICATION
The Piura Department, comprises one of the largest territories in Peru, has a very marked geographical, ecological, biological and cultural diversity; Therefore, today there is a great responsibility to protect this nature by offering future generations of Piura an environment whose well-being and economic potential are not threatened.
We must stop the invasion by man to nature, it is necessary to seek balance guidelines to prevent the destruction of it and therefore the self-destruction of man.
However, the business area is not alien to this reality, in which it has a social responsibility, where there is an obligation to clearly inform the different users about their business activities with environmental impact in the present or future.
That is why Accounting uses simple and relevant, flexible and meaningful environmental indicators to protect the environment, human health, improve living standards and can also serve as a basis for company decisions. Around 40 Peruvian companies already have an Environmental Management System (EMS) certified in accordance with the International Standards Organization (ISO) 14001 regulation. Despite this, most organizations do not know the different tools that accounting provides for the identification, recognition and reporting of income, expenses, assets, environmental liabilities, for which the environmental reports produced are not reported through the Financial Statements but use other means such as specific documents,the Web pages and the annual report of the company.
Environmental accounting standards focus on incorporating environmental concepts into the financial statements and in the notes to the Financial Statements.
In Peru, the accounting regulatory solutions are not yet optimal, but there are regulations regarding environmental aspects issued by various professional, governmental and private bodies, integrating an appropriate regulatory framework at the national, regional and local levels.
This situation is worrying because the different stakeholders, especially the shareholders, need to be aware of the economic-financial impact of the activities with environmental impact generated by the organization.
Consequently, when determining what type of environmental information that should be included in the financial statements prepared in accordance with the required regulations, the Environmental impact of the companies of the Province of Talara, Pariñas district, will be expressed, in such a way that it allows evaluating and make appropriate decisions, optimizing its economic, financial and social growth, saving costs, maximizing benefits and reducing risks, thus contributing to sustainable development.
OBJECTIVES
General objective:
Determine the main items of environmental information to be used in the Financial Statements for proper decision-making by companies in the Province of Talara, district of Pariñas.
Specific objectives:
- Identify Environmental Information destined to inform both internal and external users. Analyze the various tools that allow Accounting to quantify the costs of environmental impact, and thus be able to internalize the damage generated to the environment.
LIMITATION E S
There is little accurate and adequate information pertaining to the environmental issue, both at the national, regional and local levels, making it difficult to apply good environmental management in the Piura business context.
THEORETICAL FRAMEWORK
5.1 INVESTIGATION BACKGROUND
MONTALVAN MONGRUT, SAMUEL (2004): “Environmental Report through Financial Statements, the Peruvian case”. Suyay Electronic Newsletter- Sustainable Development of the Universidad del Pacífico Pág. 1-2.
" Institutions related to the environment in Peru, should not only be concerned with ensuring environmental damage but also promote better training in environmental tools and standardize environmental reporting through the Financial Statements. Stakeholders would be better informed about the true financial situation of the companies and a proactive attitude would be promoted by the companies with regard to the environment since they would have better tools to monitor their environmental performance ”.
CASAL ARMANDO, MIGUEL; FRONTI DE GARCIA LUISA; GARCIA FRONTI, INES; WAINSTEIN, MARIO (2000): Environmental Accounting and Auditing. Ediciones Macchi - Argentina Page 17.
"Influence of the Environmental Problem on the Financial Statements: How much does the environmental problem influence the Financial Statements? : We understand that the financial statements can be modified both in the valuation of assets and liabilities, as well as in the results, when considering the environmental problem ”.
MENA RIVAS, ANA CRISTINA (2004). "Environmental Accounting". Separate prepared for the Environmental Accounting course. Faculty of Accounting and Financial Sciences- National University of Piura. P. 7.
“ The environmental information of the Financial Statements: It is oriented to internalize the externalities of the company in order to guarantee sustainable development. This implies:
Incorporate environmental policies and activities, expenses related to environmental programs, criteria for creating provisions for environmental risks and future expenses in the accounting information. "
SCHWALB, MARIA MATILDE; MALCA, OSCAR (2004): Social Responsibility: Foundations for business competitiveness and sustainable development. 1st. University of the Pacific Edition - Lima Research Center - Peru.
P. 91.
“ Environmental Finance: It comprises everything that, being of an ecological or environmental nature, affects the financial decision-making process. In this process, 3 important factors can be highlighted:
- Determination of the source of environmental risk in opportunities, to create value by understanding the interdependencies between ecology and economy. Analysis of alternatives to create value or to reduce or transfer risk, through different cost / benefit evaluation methodologies. The decision itself made on the basis of a detailed consideration of all the environmental costs, benefits and risks involved. "
ENTRE LÍNEAS SRL (2004): Contemporary Dictionary classified by specialized areas. Volume IV. Publisher and distributor Real SRL Page 2528.
International Accounting Standards (IAS)
“ IAS 37: Provisions, Contingent Assets and Contingent Liabilities: These are the only standards that refer to the implications of the environment in accounting. Its objective is to ensure that appropriate recognition criteria and measurement bases are applied, both to provisions and contingent liabilities and contingent assets, and that the notes to the financial statements reveal sufficient information that allows users to understand the nature, amount and timing of these items ”.
LAW Nº28611: General Environmental Law. Posted on 10/13/2005 OFFICIAL DIARY EL PERUANO
" Article II.- On the right of access to information
Everyone has the right to adequately and timely access public information on policies, standards, measures, works and activities that could affect, directly or indirectly, the environment, without the need to invoke justification or interest that motivates such requirement.
Everyone is obliged to provide the authorities adequately and in a timely manner with the information they require for effective environmental management, in accordance with the law ”.
monografias.com/trabajos12/elmdamb/elmdamb.shtml
" The environment, its influence on accounting reports: The role that management accounting plays in relation to the environment consists of the valuation, measurement, quantification and information of the qualitative and quantitative aspects that may influence business decision making. Good cost management, related to fines, penalties, taxes, etc. as well as improving the quality of the environment and improving the image of the company and the standard of living of society. "
5.2 THEORETICAL BASES
The environmental impact is very broad, affecting all kinds of actions that living beings carry out, but this research focuses on Piura's business action.
What is the theoretical approach to know what type of environmental information to incorporate in the Financial Statements? It is taken as the basis of accounting, however, it must be taken into account that accounting is related to other sciences such as administration, economics, engineering, philosophy, sociology, among others; presenting the following:
ECONOMIC THEORY OF ENVIRONMENTAL POLLUTION
With regard to the environmental behavior of the organizations of the Piura department, it implies a sustainable development, in which it is necessary to achieve economic growth and the well-being of society, with the rational use of natural resources without compromising ecosystems for future generations. aims to solve major problems caused by the economic system, such as inequality and the ecological crisis, without renouncing economic development.
Environmental economics incorporates the concept of sustainable development in which it is possible to monetize, apply concepts and instruments of analysis, that is, to give an economic valuation of environmental variables by internalizing external costs, introducing concern for the quality of growth economic and interest in ensuring a healthy environment in the present and in the future.
The ravages caused by water, air and soil pollution are evident, the environmental economy establishes limits to harmful emissions in order to maintain optimal levels of pollution, defined according to the cost / benefit analysis. From an economic point of view it defines pollution in different ways, thus we have:
For Pezzey, J (1998), pollution occurs if man-made emissions to the environment cause physical effects on living resources or other resources, thus causing environmental damage.
These polluting companies should pay a price for such discharges in proportion to the damage caused, and who pays the costs of pollution control and the costs of the damage caused by said pollution analyzed under the following assumptions:
“The companies are competitive and maximize their profits. Companies have access to a local and finite environment. They also discharge their emissions at a constant rate that causes non-cumulative and reversible damage to the environment. The cost of a company to reduce its emissions by an additional unit increases the more that emission is reduced. Both pollution damage and control costs can be monitored at a very low cost ”
Vogel E, Rivas, E (1997), defines environmental pollution as the addition of any substance to the environment that causes adverse effects in humans… exposed to doses that exceed the levels regularly found in nature. due to an undesirable change in the physical, chemical and biological characteristics of air, water and soil.
ACCOUNTING THEORY
Definition
According to what is stated in Eric Kohler's DICTIONARY FOR ACCOUNTS, accounting theory is defined as logical reasoning and integrating a set of general principles that:
one). Provides a general framework of reference for evaluating accounting practice; and
two). Guides the development of new practices and procedures.
It is presumed that the set of facts that are explained by accounting theory is made up of:
- Financial facts reflected in the statements. Financial facts framed in the presentation of accounting data, or Economic relations between companies, individuals and the economy as a whole as measured and summarized in the financial statements.
Different Approaches
a) The ethical approach
It is the one that points out the concepts of justice, truth and equity, such as:
- Provide equitable treatment to all interested parties; That financial reports must present an accurate and true statement; yThat the accounting data must be fair and impartial, oblivious to special interests.
b) Approach based on communication theory
Through some authors, they point out that accounting can be considered as an integrated system of the communication process. That is, it must be evaluated by observing the types of information that users of accounting reports need to properly interpret the information.
c) Behavior-based approach
It establishes that the way in which companies, individuals and governments react in the adoption of their decisions in the face of the information provided by accounting
d) Sociological approach
It is based on well-being rather than behavior, suggesting that the accounting reports provide the information necessary to make general judgments regarding well-being. Its main difficulty is that adequate principles and procedures cannot be instituted.
e) Macroeconomic approach
One of its objectives is to direct the execution of accounting, the conduct of the company and individuals, and should be oriented towards the execution of specific national economic policies.
f) Pragmatic approach
Understand the development of ideas that are in accordance with the real world and that find utility in realistic situations. It includes the selection of accounting concepts and techniques based on their usefulness. The principles and procedures are considered useful if they achieve the objectives of corporate management or if they help shareholders and other readers to interpret financial statements and contribute to achieving their specific objectives.
g) Approach based on the theory of accounts
Its aim is to provide a means by which all operations can be officially registered without any difficulty, allowing an understanding of current accounting practice and its historical evaluation.
These approaches are necessary for the development of this research.
Need for Financial Information
The most important means of communication of financial information are the periodic financial statements prepared by the company.
Financial statements are the primary source of two types of vital information:
- The current situation of the company The summary of the financial results of the operations and activities carried out during the most recent period.
Objectives and uses of accounting
The basic objective is to report on the financial situation of the company on a certain date and the results of its operations, as well as the financial changes for the accounting period ended on that date, through the formulation of financial statements. Taking into account that these are a means of information and that:
- The information requirements can be diverse, depending on the people who have an interest in the company. Certain interested persons, such as the administration, the treasury and the suppliers, have powers to obtain the information, according to their interests and convenience. For this reason, accounting information must be able to transmit information that satisfies the general user of the company, which we appreciate on two basic fronts:
Internal: Management, shareholders and workers.
External: The State, potential investors and suppliers.
The latter do not have access to the administration, so the accounting information must be used to:
- Make investment and credit decisions Evaluate the solvency and liquidity of the company, as well as its ability to generate resources Evaluate the origin and characteristics of the entity's financial resources, as well as their performance Make a judgment how the business has been managed and evaluate the management of the administration, especially with regard to its profitability, solvency and capacity for expansion and growth of the organization.
THEORY OF THE PYRAMID OF CSR (CORPORATE SOCIAL RESPONSIBILITY)
It is developed by Carroll (1991) proposing four classes of social responsibilities of companies, seen as a pyramid. There are responsibilities that are at the bottom of the pyramid, therefore, the base on which other types of responsibilities rest. They are: economic, legal, ethical and philanthropic.
1) Financial responsibilities
They constitute the base of the pyramid and are understood as the production of goods and services that consumers need and want. As compensation for the delivery for the delivery of these goods and services, the company must make an acceptable profit in the process.
2) Legal responsibilities
They have to do with compliance with the law and state regulations, as well as the basic rules by which businesses must operate.
3) Ethical responsibilities
They refer to the obligation to do what is correct, fair and reasonable, as well as to avoid or minimize harm to stakeholders (employees, consumers, the environment and others). These responsibilities imply respecting those activities and practices that society expects., as well as preventing its members from rejecting it, even when these are not prohibited by law.
4) Philanthropic responsibilities
Corporate actions that respond to social expectations about good corporate citizenship. These actions include the active involvement of companies in activities or programs that promote social welfare and improve the quality of life of the population. They represent a voluntary activity on the part of companies, even when there is always the social expectation that they follow them.
CSR (corporate social responsibility) must lead the company to make a profit, obey the law, be ethical and behave as a good corporate citizen.
The Carroll Pyramid
The Carroll Pyramid
Source: Carroll, A. "The Pyramid of corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders". In: Business Horizons, July-August-1991 p. 43.
THEORY OF STAKEHOLDERS OR STAKEHOLDERS
There are different groups of people who could be affected differently according to their own interests by the actions and decisions of companies. This implies the existence of social demands, which arise in each stakeholder group and which the company must address with social responsibility actions.
Interest groups or Stakeholders
Specific groups of people, shareholders, workers, consumers, community, etc. Those who affect, in one way or another, the actions and decisions of the company. In other words, stakeholders are those who have a legal, ecological, economic, cultural interest, etc. in the operations and decisions of the company.
By identifying stakeholders, the company can put "names and faces" on the members of society that are a priority for it and to whom it must respond.
The direction or management of interest groups refers to the process undertaken by company managers to prevent their objectives from clashing with the objectives and expectations of the different interest groups.
How to avoid a conflict of interest?
The challenge in stakeholder management, which must find a way for the main interest groups of the company to achieve their objectives while the other groups are also satisfied.
There are five main stakeholders recognized as priorities by most companies, regardless of the industry to which they belong and their size or location. These are: Owners, employees, clients (includes suppliers), local communities (includes government), society in general (includes the environment).
GLOSSARY OF BASIC TERMS
- Environmental Asset: These are all the assets of the company that ensure the preservation, protection and environmental recovery. Environmental Accounting: It is the taking of actions to create initiatives in order to consider existing environmental effects in conventional accounting practice. The generation, analysis and use of financial and non-financial information destined to integrate the economic and environmental policies of the company. Pollution: It is the degree of concentration of chemical elements. Physical, biological or energetic above which the generation or development of life is endangered, generating impacts that endanger the health of people and the quality of the environment. Cost:Measurement and valuation of the consumption made or foreseen by the rational application of the factors to obtain a product, work or service. Environmental Costs: It is the measurement and assessment of the consumption or sacrifice carried out or foreseen by the rational application of the environmental factors produced in order to obtain a product, work or service. Sustainable Development: It is the process of sustained and equitable improvement of the quality of life of people, based on appropriate measures of conservation and protection of the environment, so that the capacity of the environment to recover and absorb the waste produced is not exceeded, maintaining or thus increasing economic growth. Ecology:Science that studies the interrelationships of organisms with an environment or science that explains the distribution and abundance of organisms. Ecosystem: Community of living beings whose vital processes are related to each other and develop according to the physical factors of the same environment. Company: Economic unit in charge of the production of goods and services. Organic set of production factors, ordered according to certain social and technological norms that aims to achieve economic objectives. Financial statements:They are those statements that provide information regarding the financial position, results and changes in the financial situation of a company, which is useful for a wide variety of users in making decisions of an economic nature, we have: Balance Sheet, Earnings Statement and Losses, Statement of changes in equity, Cash flow statements. Expense: Refers to obligations or disbursements made to acquire goods or services that have been deferred or that have not yet been applied as a deduction from income for the period. Environmental expenses: These are the disbursements or reductions that are made for goods and services for environmental protection and preservation. Environmental management:Set of regulatory, administrative, operational and control actions that must be carried out by the state and society in general to guarantee sustainable development and the optimal quality of life in our environment. Environmental Impact: It is the generic meaning of significant "alteration" of the environment as a consequence of human actions. Environmental Information: Communication or acquisition of knowledge that allows expanding or specifying what is possessed on the subject of the environment. Environmental income: These are the income or increases in economic benefits during a period, obtained by the environmental management carried out by companies. Environment:It is the biophysical and socio-cultural environment that conditions, favors, restricts, or allows life. Monitoring: Obtaining spatial and temporal specific information on the state of environmental variables, generated to feed the environmental monitoring and control processes. Environmental Liability: Economic benefits that will be sacrificed based on the obligation contracted to third parties for the preservation and protection of the environment. Environmental Policy: Definition of guiding principles and basic objectives that society proposes to achieve in terms of environmental protection. Environmental plans and programs:It includes those actions aimed at implementing, executing and developing areas of national and regional interest, with initiatives of the authority for productive, social, economic, environmental and cultural development. Provision: Estimate of a liability or decrease in the book value of an asset. Amount affected by the company to cover a load or a virtual, future or eventual loss. Natural Resource: Natural element that directly and indirectly presents usable qualities to satisfy social needs of the population. Environmental Management Systems (EMS):They are one of the tools used to monitor and evaluate the performance of organizations committed to the environment. It is a system of interconnected parts that includes environmental policies, planning and implementation of operations, and review and correction actions, allowing management of those activities that may cause an environmental impact. Stakeholders: Specific groups of people (shareholders, workers, community, etc.) who have an interest, be it legal, economic, ecological, other, in the transactions and decisions of the organization.
HYPOTHESIS
The environmental information that should be incorporated in the Financial Statements to promote the protection of the environment, would be the following: Assets, liabilities, costs and expenses have an environmental nature, and finally the Risks and contingencies of the company derived from the incidence of their activity in the environment.
- ANALYSIS UNIT: Fishing companies belonging to the province of Talara, district of Pariñas. VARIABLES:
A) Environmental Assets:
Conceptual Definition: They are all the assets of the company that ensure the preservation, protection and environmental recovery.
Operational Definition:
They constitute Environmental Assets:
- Inventories: Investments made in the acquisition of materials that make viable or eliminate, reduce, or control the levels of pollutant emissions during the production process, materials for the recovery of environments, etc. Fixed Assets: Investments made in the acquisition of machines, equipment, facilities, etc., that make possible the reduction of waste during the process of obtaining income and whose useful life is prolonged. Intangibles: Investments in the search and development of long-term technology, when these are related to future income for specific periods.
B) Environmental Liabilities:
Conceptual Definition: Economic benefits that will be sacrificed based on the obligation contracted to third parties for the preservation and protection of the environment.
Operational Definition:
The following constitute Environmental Liabilities:
- Amount of future obligations arising from official regulations, such as obligations to install preventive measures, reconversion, etc. No. Claims for compensation from third parties.
C) Environmental Income:
Conceptual Definition: They are the income or increases of economic benefits during a period, obtained by the environmental management carried out by the companies.
Operational Definition:
They constitute Environmental Revenues:
- Income from savings from environmental management Actual monetary income
D) Environmental Costs
Conceptual Definition: It is the measurement and assessment of the consumption or sacrifice carried out or foreseen by the rational application of the environmental factors produced in order to obtain a product, work or service.
Operational definition:
They constitute Environmental Costs:
Recurring Environmental Costs:
- Costs derived from obtaining environmental information: Costs derived from an environmental management plan: Costs derived from environmental technological adaptation: Costs derived from waste management, emissions and discharges: Costs derived from obtaining product management: Costs derived from administrative requirements.
Non-Recurring Environmental Costs :
- Costs derived from environmental information and prevention systems: Costs derived from investments in facilities Costs derived from interruption in the process Costs derived from investments in facilities Costs of control and measurement systems, costs of lawyers, fees and penalties. Costs for implementation of the environmental management plan Costs derived from new environmental demands
E) Environmental Expenses:
Conceptual Definition: They are the disbursements or reductions that are made for goods and services for environmental protection and preservation.
Operational Definition:
The following constitute Environmental Expenses:
- Periodic expenses originated by environmental prevention or remediation, depreciation expenses related to environmental assets, from the registry of environmental contingencies Expenses originated by environmental decontamination and restoration activities:
F) Environmental Risks:
Conceptual Definition: Risk supposes an event external to the economic subject, which may or may not occur at any given time. Therefore, risk can be seen as an element of uncertainty that can affect business activity, and can be motivated by causes external or internal to the company.
Operational Definition:
The following constitute environmental risks:
- The market risks Risks Legal Risks Credit
G) Environmental Contingencies and Provisions:
Conceptual Definition: An environmental liability is recognized when a reliable estimate of the costs derived from the obligation is made. If at the balance sheet date there is an obligation whose nature has been clearly defined and can generate an outflow of resources, even if the amount or date is not certain, it will be recognized as a provision, provided thata provision can be made. reliable estimate of the obligation; if it cannot be estimated then it will be recognized as a contingent liability,including in the Notes to the Financial Statements.
Operational Definition:
The following constitute Environmental Contingencies and Provisions:
- Legal or contractual responsibility: Legal or contractual obligation to avoid, reduce or repair environmental damage. Tacit Responsibility: It undertakes to avoid, reduce or repair environmental damage, as a consequence of its published declarations of principles or intentions or by its guidelines or actions, indicated to third parties that it will assume the responsibility of avoiding, reducing or repairing the damage.
METHODOLOGY
- Methodological design
The type of research is non-experimental in nature, since it studies the facts as they are actually shown. It is classified as a correlational descriptive research since it aims to systematically describe and analyze what exists with respect to the variations or conditions of a situation, as well as establish relationships between some variables, it allows to have an updated knowledge of the phenomena, facts or subjects as presented.
- Population and Sample Population: The province of Talara has a population of 5 fishing companies, of which 3 belong to the district of Pariñas and have carried out an Environmental Impact Study (EIA). Sample: A random probability sampling will be used, with a small sample. Therefore, the sample size is 3 companies Information collection techniques The technique of documentary analysis: Using as sources: books or reports and other documents of the organization; to obtain data on the variables: activities, experiences regarding environmental impact, resources, standards, advanced techniques, strategies, times and budget amounts. The survey technique: Using a questionnaire as an instrument; using as informants the executives of the companies to obtain the data of the variables. Information analysis techniques
In this research, the following techniques will be applied:
- Statistical measures: Arithmetic mean, median, mode, range or amplitude, variance standard deviation, Pearson's coefficient, linear regression. Statistical tests: Of significance: t test; Of frequencies or counting: Chi
Square.
CONTENT OUTLINE
Introduction
CHAPTER I: General Aspects
1.1 Statement and formulation of the problem
1.2. goals
1.3. Limitations
1.4. Hypothesis
1.5. Methodology
CHAPTER II: Theoretical Framework on environment, economics and accounting
2.1. Economic theory of environmental pollution
2.2 Accounting Theory and Financial Statements
2.3. Social responsability of the company
2.4. Interest groups or Stakeholders
2.5. Legal base
CHAPTER III: Diagnosis of the environmental information in the Financial Statements of the fishing companies of the district of Pariñas
3.1. Environmental information that is currently used for decision making.
3.2. Interest in reflecting environmental information in the Financial Statements.
3.3. Degree of internalization of the damages generated to the environment
3.4. Determination of the main environmental items of greatest interest.
CHAPTER IV: Formulation of Environmental Financial Statements
4.1. Determination of environmental information
4.1.1. Environmental policies
4.1.2 Responsible for environmental information
4.2. Measurement and monitoring of environmental information
4.2.1. Measurement and incorporation of environmental items.
4.2.2. Monitoring and control of environmental items
4.3. Environmental Financial Statements
4.2.1. Company Balance Sheet
4.2.2. Ecobalance
4.4. Development of a comprehensive case of environmental finance operations
Conclusions
recommendations
Bibliography
Annexes
SCHEDULE OF ACTIVITIES
Stages Aspects Calendar
1- Preparation Review, compilation and selection
Of the information. 3 months
2- Ordering Methodology, treatment and
Information processing. 6 months
3- Development The execution of the work consists
In carrying out the research project. 1 month
4- Correction Preparation of the preliminary report, Reread and verified. 1 month
5- Presentation of final report 1 month
BUDGET
Description Amount (S /.)
1- Office supplies (A4 sheets, folders, pencils, pens, Diskettes, CDs) 50.00
2- Transportation (Tickets inside and outside Piura) 150.00
3- Photocopies 50.00
4- Typing, printing, binding 500.00
5- Ink for printer 55.00
6- Internet access 30.00
7- Books, magazines, brochures 200.00
8- General Expenses (10%) 103.50
TOTAL S /. 1138.50
BIBLIOGRAPHY
- BRAVO CERVANTES, MIGUEL (1995): Basic Financial Accounting. 2nd. Editorial San Marcos Edition. Lima Peru. 727 Pages BURNEO SAAVEDRA, SEVERO AUGUSTO (1989): “Evaluation and projection of Financial Statements based on financial ratios or ratios in a commercial company”. Thesis to choose the title of Public Accountant. National University of Piura. Piura –Peru 101Pgs. CASAL ARMANDO, MIGUEL; FRONTI DE GARCIA LUISA; GARCIA FRONTI, INES; WAINSTEIN, MARIO (2000): Environmental Accounting and Auditing. Ediciones Macchi - Argentina. 243 Págs.ENTRE LÍNEAS SRL (2004): Contemporary Dictionary classified by specialized areas. Volume IV. Editor and distributor Real SRLEYSSAUTIER DE LA MORA, MAURICE (2002): Research Methodology. 4th. Edition. International Thomson Editores - México. 316 Pages GONZALES CHAVESTA, CELSO (1999):Statistics and Probability I.1st Edition. Research Institute of the Faculty of Computer and Systems Engineering of the University of San Martín de Porres. Lima Peru. 204 pp. LAW Nº28611: General Environmental Law. Published on 10/13/2005 OFFICIAL DIARY EL PERUANO. LITANO BOZA, WILMER EDUARDO (2003): "Estimation of costs and benefits in health and proposal of an environmental health program to reduce pollution in the fencing of the city of Piura". Thesis to choose the academic degree of Master in Economic Sciences with a mention in investment projects. National University of Piura. Piura-Peru. 400 Pages MENA RIVAS, ANA CRISTINA (2004). "Environmental Accounting". Separate prepared for the Environmental Accounting course. Faculty of Accounting and Financial Sciences- National University of Piura. 12 pp.MONTALVAN MONGRUT, SAMUEL (2004): “Environmental Report through Financial Statements, the Peruvian case”. Suyay Electronic Newsletter- Sustainable Development of the Universidad del Pacífico. 2Pgs. SCHWALB, MARIA MATILDE; MALCA, OSCAR (2004): Social Responsibility: Foundations for business competitiveness and sustainable development. 1st. University of the Pacific Edition - Lima Research Center - Peru. 250 pp. VINCES MÁRTINEZ, EDWIN OMAR (2003): “Urban problems and urban land use in the city of Piura”. Thesis to choose the academic degree of Master in Environmental Engineering. National University of Piura. Piura-Peru. 500 pp. WEBB, RICHARD; FERNÁNDEZ BACA, GRACIELA (2006): Statistical Yearbook Peru in Numbers 2005. Institute How much. Lima-Peru. 1220Pgs.
WEBSITES
AUTHOR: CPC CLAUDIA LOPEZ BACA
CURRENTLY MBA STUDENT AT CENTRUM CATÓLICA- PUCP - SEDE PIURA
Source: Electronic Newsletter “Suyay” of Universidad del Pacífico, Lima- Peru - June 2006.
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Pearce, D (1995)
Bravo Cervantes Miguel (1995) Basic Financial Accounting. P. 13-17
Carroll (1991) p. 47.
Schawalb Maria, Malca Oscar (2004) Social responsibility: Foundations for business competitiveness and sustainable development. P. 104-105.
Source: National Superintendency of Tax Administration (SUNAT) -2005.
CUANTO Institute - 2005.
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