Economia solidária e trabalho coletivo : Um olhar sobre a Cooperativa do Riachão no Norte de Minas Gerais - Brasil

It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject

CAPITAL PSICOLÓGICO COMO MODERADOR ENTRE PERCEPÇÕES DE SUPORTE NO AMBIENTE SOCIAL E NO CONTEXTO ORGANIZACIONAL DE EMPREENDEDIMENTOS ECONÔMICOS SOLIDÁRIOS

Nas últimas décadas o comportamento organizacional vem sendo foco de estudos visto a necessidade de se conhecer crenças, afetos e sentimentos, elementos cada vez mais importantes num processo rumo ao alcance de resultados organizacionais, principalmente num cenário de grande disputa e conquista por espaço em um mercado cada vez mais competitivo. Dessa forma, reconhece-se a importância do papel que o conhecimento sobre o comportamento humano tem na eficácia da gestão. O contexto da Economia Solidária aparece como uma forma de organização onde possui princípios organizativos que compreendem a posse coletiva dos meios de produção pelas pessoas que a utilizam, e gestão democrática da empresa, caracterizando a autogestão. A autogestão é uma forma de administração democrática e participativa, onde todos os trabalhadores devem ter acesso à informação de tudo o que acontece na empresa para poder definir metas de produção, políticas de investimentos e modernização, política de pessoal entre outras. Esta pesquisa teve como objetivo analisar as relações de interdependência do capital psicológico, percepções de suporte social e percepções de suporte no contexto organizacional de empreendimentos econômicos solidários. Os participantes desse estudo escolhidos aleatoriamente foram 106 cooperados, e o instrumento de coleta de dados foi um questionário de autopreenchimento composto por quatro medidas validadas para o contexto brasileiro. As informações coletadas, todas representadas por indicadores numéricos, formaram um banco de dados para tratamento no software Statistical Package for the Social Sciences (SPSS), versão 18.0. Foram realizadas análises descritivas, correlações entre as variáveis (r de Pearson) e regressão linear. Também foram calculados os alfas de Cronbach para as escalas utilizadas. Os resultados obtidos apontam correlações positivas e significativas entre percepção de suporte social e as três dimensões de percepções de suporte social no trabalho e confirmam o capital psicológico como moderador entre percepções de suporte social e percepções de suporte social no trabalho.

QUALIDADE DE VIDA NO TRABALHO NA ECONOMIA SOLIDÁRIA: ESTUDO EM UMA COOPERATIVA DE CATADORES DO ABC PAULISTA

Este estudo buscou investigar a existência de aspectos de qualidade de vida no trabalho em uma cooperativa de catadores de materiais recicláveis e se a relação de qualidade de vida no trabalho e o reconhecimento social resultam e se fazem presentes na cooperativa de catadores, sendo esta evidenciada a partir da visão de seus cooperados. A questão que norteia este estudo é: A qualidade de vida no trabalho em uma cooperativa contribui para a melhoria do reconhecimento social? Para responder a esta questão, os referenciais foram os estudos de Walton (1973) e Limongi-França (2010) que apresentaram categorias norteadoras para esta pesquisa delimitada a uma cooperativa de catadores do Grande ABC Paulista localizada no município de Mauá. A metodologia utilizada neste estudo foi qualitativa, cujo instrumento deu-se por meio da aplicação de entrevistas com oito dos vinte e oito cooperados que fazem parte desta cooperativa de catadores. De acordo com a pesquisa realizada, constatou-se a importância da participação destes trabalhadores em cooperativas, a preocupação com a saúde e segurança no trabalho e o aumento da percepção de importância do seu trabalho como cooperado.

Políticas públicas de economia solidária: uma avaliação do PCPR II na microrregião de Angicos do Rio Grande do Norte

The Solidarity Economy is considered in this work as a development option. Talk about it is to think in the workforce as a producer of material wealth and, above all , subjective , therefore it is necessary to take into account that these relations coexist different types of practices that encompass emotions , lifestyles , etc. This research has as an object of study evaluating the effectiveness of public policy for Solidarity Economy, microrregion Angicos / RN, demonstrating how the Solidarity Economy has encouraged the development not only as a driving force for economic growth, but as the expansion capabilities and freedoms. The Solidarity Economy has several definitions, and despite having its origin in the cooperative movement, is a concept under construction. Focused on the discussion of public policy, is now understood as a proposal for employability, either as a generator of employment and income, reflecting its polymorphism. Theories and concepts developed by Amartya Sen is an important analytical tool for understanding the Solidarity Economy as a development strategy. When speaking of instrumental freedoms, Senniana theory contributes to reflection on how participants socioeconomic actions are becoming active agents of change i n their own freedoms. The analysis was based on the discussion of development beyond economic bias, using the lines of the vari ous local stakeholders with PCPR II, p hase 2, for microrregion Angicos / RN, comprising: public managers, technical advisors and beneficiaries of the program rural poverty alleviation. Besides the discussion of the economic organization of the RN and its spatial distribution, the survey brings the result that the Solidarity Economy in microrregion Angicos / RN contributed to the dev elopment as freedom, proving the effectiveness of public policy by allowing an improvement in the quality of life, enabling efetivations, even without major proportions.

A economia solidária sob a perspectiva do desenvolvimento endógeno: o caso da cooperativa de coleta seletiva e reciclagem amigos do planeta - Lauro de Freitas/BA (2004/2013)

In recent decades, the collective leadership of the Solidary Economical Enterprises (ESS) that are active in providing collection and recycling services, has been presented as a proposal for the organization of urban space with the creation of new enterprises and solidarity production chains. Are activities that have gained a new stimulus to the creation of the National Secretariat of Solidarity Economy and the National Policy on Solid Waste that assigned a leading role in these social actors. These experiences contribute to building a participatory development path, resembling with the pluralistic perspective of development of the Indian economist Amartya Sen, that goes beyond the simplistic design of the increased income, focusing on the process of expanding freedoms that people enjoy. The aim of this work is to situate the perspective of endogenous development with the Collection Services segment and Material Recycling in the field of Solidarity Economy, through the analysis of the experience of the Cooperative of Selective Collection and Recycling Friends of the planet, located in the municipality of Lauro to Freitas - BA, from 2004 to 2013. for this the following procedures were adopted: analysis of the main contributions of the international literature on the phenomenon of pluriactivity; review of national literature that analyzes the emergence and evolution of the projects of solidarity economy in Brazil; bibliographical and documentary research; and socio-economic evaluation of the EES. The guiding problem of this work, understandably, is: what is the meaning of endogenous perspective with the Materials Collection and Recycling Services segment in the field of Solidarity Economy? It starts with the hypothesis that the development of these practices requires an environment that removes the main sources of deprivation involving the conditions of existence of these enterprises. The results show that not enough development to be built with the participation of social actors, but there are minimally necessary conditions for such experiences can take hold in order to achieve their goals. Thus, not only is it a strictly economic issue, but requires political actions for a process of social transformation.

Of Marx and Makers: an Historical Perspective on Generative Justice

In Marxist frameworks “distributive justice” depends on extracting value through a centralized state. Many new social movements—peer to peer economy, maker activism, community agriculture, queer ecology, etc.—take the opposite approach, keeping value in its unalienated form and allowing it to freely circulate from the bottom up. Unlike Marxism, there is no general theory for bottom-up, unalienated value circulation. This paper examines the concept of “generative justice” through an historical contrast between Marx’s writings and the indigenous cultures that he drew upon. Marx erroneously concluded that while indigenous cultures had unalienated forms of production, only centralized value extraction could allow the productivity needed for a high quality of life. To the contrary, indigenous cultures now provide a robust model for the “gift economy” that underpins open source technological production, agroecology, and restorative approaches to civil rights. Expanding Marx’s concept of unalienated labor value to include unalienated ecological (nonhuman) value, as well as the domain of freedom in speech, sexual orientation, spirituality and other forms of “expressive” value, we arrive at an historically informed perspective for generative justice. 

Gestão Social em Empreendimentos Econômicos Solidários: uma abordagem no Oeste Potiguar

The central research question was to search for data to ratify the theory and discourse of the so-called practitioners of economic solidarity, by defending the substantive rationality should guide the principles of economic solidary, designing the space economy incidental and not the primacy of relations in determining social as well, reflecting the predominance of dimensions of social management in administrative practices of ESS's. For both analyzed the theoretical dimensions of social management - sociopolitical, economic, organizational and environmental - manifested in organizational practices supportive of economic organization Potiguar West. For the success of the research realized the triangulation involving a combination of quantitative and qualitative methodological approaches. At first the research will use a quantitative approach, from the cluster analysis, to verify the behavior of the sample chosen for this study. In the second stage of the qualitative study was carried out focus group technique (FLICK, 2002) for further analysis of the dimensions of social management on organizational practices supportive of economic organization, related to the principles of Solidary Economy, established in a quantitative approach. In quantitative analysis, the socio-political dimension, it was clear that the more equity instruments of internal and external, from the purposeful living in public spaces, the best monetary results. Another point worth stressing concerns the economic dimension, with the practice reciprocity prevailing in market. Thus, the qualitative approach was possible to understand the processes of exchange of product or service. Rural enterprises surveyed in the allocation of the agro-ecological products have the following scale of priority, sequentially: self-consumption (domestic), market and exchange. The research leads to the fact that training and practices that enhance the socio-political dimension (knowledge, empowerment, sense of belonging) become the guiding principle for the strengthening of the social management in the context of other dimensions, leading to gains sociopolitical, economic, organizational and environmental. Despite the weaknesses found in the organizational dimension and environment, both in a quantitative as in qualitative, we determined that the practices of ESS's Potiguar West incorporate predominantly elements of social management and economic solidarity, with a preponderance of substantive rationality in the primacy of the instrumental. Finally, research has brought information that the participants of the ESS's do not give the money economy primacy in determining social relations, which in turn leads to the confirmation that, in practice the solidarity economy, prevailing the dominance of substantive rationality, as a guide for organizational practices

Cultivating Subjectivities: The Class Politics of Convivial Labor in the Interstitial Spaces of Neoliberal Neglect

Thesis (Ph.D.)--University of Washington, 2016-08

Gestão colegiada da cadeia produtiva da cajucultura: o papel do comitê gestor no Rio Grande do Norte à luz do desenvolvimento regional sustentável

The theme of this dissertation is the collegiate management in the cashew cultivation s productive chain by the reading of the Managerial Committee s role in accordance with Sustainable Regional Development. The research had as aim to reveal the way as Managerial Committee s members of cashew cultivation s productive chain interpret the economic, social and environmental dimensions to the sustainability of entrepreneurships, using as interpretative base Sachs (2004) theoretical model. The theoretical reference is based in precepts of Solidarity Economy as a strategy to the Sustainable Regional Development. To reach this aim was done a case study, based in analysis of contents and semi-structured interviews with the solidarities economic entrepreneurships that integrate the Committee and with the group of Entities of Support and Fomentation responsible for formulating and conducting actions in favour of development of the chain. The research permitted to conclude that the economic, mainly, and social dimension, secondly, to super-impose the environmental dimension. The actions in favour of the chain are yet restricted and with low effectiveness when interpreted, in an integrated way, by a side, by the informers of this research and, by another side, in accordance with precepts of sustainable development

Sustentabilidade de empreendimentos econômicos solidários: contribuições e desafios do PITCPES/UFPA a partir da análise da Cooperativa dos Fruticultores de Abaetetuba - COFRUTA

The study aimed to understand how the methodology of hatching contributes to the sustainability of economic enterprises in solidarity. For analysis, we developed a study on the social economy and the incubation methodology, based on the program of teaching, research and extension - Technological Incubator of Popular Cooperatives and Entrepreneurship Solidarity (PITCPES), and as the survey of the Cooperative of Fruit of Abaetetuba - COFRUTA. We started from the exploratory-descriptive approach in a qualitative and quantitative, in order to demonstrate the process of sustainability under the dimensions of different kinds such as: the economic dimension, social dimension, the political dimension, size and scale management training. Based on the analysis of these different dimensions was reached results as: first the recognition that the incubator contributes to the sustainability of COFRUTA, especially with regard to planning, control and the need to diversify production. However, there was suggestion of cooperative for training and technical assistance is continued, to the extent that the performance of projects under the base leaves gaps for the learning and application of social technologies required to the Incubator. It also concluded that the dissertation contributes to the team of the incubator can assess their strengths and weaknesses in their performance

Controle social e políticas públicas: contribuições para aprimorar o controle social do programa nacional de alimentação escolar

The National School Feeding Programme (PNAE) is a public policy in Brazil for over 60 years and represents one of the most important programs of feeding and nutrition in the world. The role of family farming as a source of employment in rural areas, food provider and for ensuring much of the Brazil’s food security is constantly present at the government's and social movement’s agendas. Law 11.947 of 2009 marked its integration in the food supply for the National School Feeding Programme. Article 14 of aforementioned law highlights that a minimum of 30% (thirty percent) of the funds transferred by the National Development Fund Education (FNDE) to the Programme must be used for the purchase of food directly from family farmers or their organizations. The national school feeding policy under the responsibility of the FNDE and is subjected to agencies of internal control, such as the General Controllership of the Union (CGU), of external control, such as the Audit Courts of the Union and the of the states, and to the social control of the school feeding councils. Those funds are transferred to the implementing agencies, which are the education offices of the states, municipalities and of the Federal District. These entities must annually present their accountings to the School Feeding Councils, which analyze them and then issue a conclusive report to the FNDE, approving with or without reservations, or rejecting them. In this sense, this research aims to propose parameters that should contribute to the improvement of the social control over purchases from family farming for the National School Feeding Programme. The study was conducted by non parametric sampling alongside the managers of the implementing entities, school feeding councils and Family Farming Organizations all across Brazil, from the databases provided by FNDE and by the National Union of Cooperatives of Family Agriculture and Solidarity Economy (Unicafes). The study points out that the legal framework of PNAE seeks to ensure the participation of family farming in the food supply for the Programme, despite allowing the executing agencies to justify the non-compliance of the minimum required in a number of ways. The survey also signalizes that the school feeding councils follow the implementation of the Programme very shyly, and points out that there is room to expand and enhance the participation of these councils and organizations of family farming in the execution of PNAE. Its effectiveness requires a constant and effective process of training of the agents involved in the Programme.

Extensão universitária e associativismo popular : um estudo a partir da educação ambiental crítica

Partimos do pressuposto que a universidade pública é um bem do povo e deve servir aos interesses da sociedade, sobretudo aos interesses daqueles cuja vida é ameaçada mediante as condições desiguais sob as quais a sociedade capitalista se funda. Entendemos que a extensão universitária é uma atividade da universidade e deve, como ensino e pesquisa, ser reconhecida como produtora de conhecimentos e não por trabalhos assistenciais, como se caracteriza, na realidade concreta, a extensão universitária analisada nesta dissertação. Com base nisso, o trabalho que se segue discorre sobre a relação de dependência das associações populares, ligadas ao movimento da economia popular solidária à extensão da Universidade Federal do Rio Grande – FURG, especificamente aquela realizada pelo Núcleo de Desenvolvimento Social e Econômico – NUDESE-FURG, da região de Rio GrandeRS. O objetivo do trabalho foi conhecer a relação entre o núcleo e as associações, problematizando-a com base em alguns princípios da Educação Ambiental Crítica (diálogo, totalidade, relação teoria/prática e participação social). O referencial que sustenta o trabalho articula autores da sociologia do trabalho, economia da educação, ecologia política, geografia crítica, todos, de alguma forma, ligados ao materialismo histórico como perspectiva de análise. O trabalho se caracteriza como um estudo de caso, onde os principais recursos perpassaram pela análise de documentos e, fundamentalmente, as entrevistas gravadas e transcritas na íntegra, pelas quais nosso estudo se baseia. A análise do material foi feita a partir dos pressupostos da análise crítica do discurso, a qual busca entrelaçar os pronunciamentos dos sujeitos com a totalidade social na qual o discurso está inscrito, possibilitando o alcance do significado concreto. O estudo demonstra que a extensão universitária desenvolvida pelo NUDESE-FURG tem características assistencialistas, cuja consequência prática é a realização de atividades para os trabalhadores associados (principalmente elaboração e gestão de projetos), impedindo que as associações desenvolvam suas ações sem depender do núcleo. Além disso, ao assumir recursos financeiros oriundos de projetos (via editais), as associações apenas transferem para o Estado a condição de dependência do intermediário, o que não extingue o problema, mas reafirma-o. Por isso, entendemos que a Educação Ambiental Crítica oferece, por meio dos princípios que utilizamos, um instrumento crítico importante ao estudo de processos e políticas que buscam a emancipação dos sujeitos. Isso porque, também, ao reconhecer a crise socioambiental que vivemos, fruto do modo de produção capitalista, dos conflitos existentes na sociedade (portanto dos diferentes interesses, concepções e valores em disputa), pela apropriação da riqueza produzida, podem-se possibilitar conhecimentos úteis dos trabalhadores das associações. Para que isso aconteça, defendemos o encontro da extensão universitária do NUDESE-FURG com a Educação Ambiental Crítica, caso a emancipação, de fato, esteja no horizonte das práticas deste núcleo, já que pelo estudo, nesta pesquisa, predomina dependência de tais grupos do NUDESE-FURG.

Gestão Social em Empreendimentos Econômicos Solidários: uma abordagem no Oeste Potiguar

The central research question was to search for data to ratify the theory and discourse of the so-called practitioners of economic solidarity, by defending the substantive rationality should guide the principles of economic solidary, designing the space economy incidental and not the primacy of relations in determining social as well, reflecting the predominance of dimensions of social management in administrative practices of ESS's. For both analyzed the theoretical dimensions of social management - sociopolitical, economic, organizational and environmental - manifested in organizational practices supportive of economic organization Potiguar West. For the success of the research realized the triangulation involving a combination of quantitative and qualitative methodological approaches. At first the research will use a quantitative approach, from the cluster analysis, to verify the behavior of the sample chosen for this study. In the second stage of the qualitative study was carried out focus group technique (FLICK, 2002) for further analysis of the dimensions of social management on organizational practices supportive of economic organization, related to the principles of Solidary Economy, established in a quantitative approach. In quantitative analysis, the socio-political dimension, it was clear that the more equity instruments of internal and external, from the purposeful living in public spaces, the best monetary results. Another point worth stressing concerns the economic dimension, with the practice reciprocity prevailing in market. Thus, the qualitative approach was possible to understand the processes of exchange of product or service. Rural enterprises surveyed in the allocation of the agro-ecological products have the following scale of priority, sequentially: self-consumption (domestic), market and exchange. The research leads to the fact that training and practices that enhance the socio-political dimension (knowledge, empowerment, sense of belonging) become the guiding principle for the strengthening of the social management in the context of other dimensions, leading to gains sociopolitical, economic, organizational and environmental. Despite the weaknesses found in the organizational dimension and environment, both in a quantitative as in qualitative, we determined that the practices of ESS's Potiguar West incorporate predominantly elements of social management and economic solidarity, with a preponderance of substantive rationality in the primacy of the instrumental. Finally, research has brought information that the participants of the ESS's do not give the money economy primacy in determining social relations, which in turn leads to the confirmation that, in practice the solidarity economy, prevailing the dominance of substantive rationality, as a guide for organizational practices

Organización financiera-contable, con base a la Norma de Información Financiera para Asociaciones Cooperativas de El Salvador (NIFACES), en la Asociación Cooperativa de Producción Agroindustrial y Comercialización Ganadera de Cabañas de Responsabilidad Limitada (COPIGAC, DE R.L.), ubicada en el Municipio de Sensuntepeque, Departamento de Cabañas, a implementarse en el año 2015

Las asociaciones cooperativas han tenido mayor auge en nuestro país en los últimos años, siendo indispensables para el desarrollo de la economía nacional, en tal sentido el cooperativismo moderno ha diversificado las áreas de producción de las cooperativas, pasando de producir para el sector primario de la economía, al secundario y terciario; es decir, de la producción agrícola, al de agroindustria comercial hasta la prestación de servicios, con el fin último de satisfacer las diferentes necesidades de los usuarios del sistema cooperativo, sin perder de vista que desempeñan un papel importante en el ámbito social, convirtiéndose así en entidades de economía solidaria. En El Salvador, el departamento de Cabañas pertenece a una zona geográfica de gran importancia para el sector agroindustrial ya que de acuerdo al 4º Censo Agropecuario realizado por la Dirección General de Estadísticas y Censos (DIGESTYC) 2007-2008, de los 9 municipios del departamento el 27.17% de cabezas de ganado bovino pertenecen al municipio de Sensuntepeque, volviéndose así un mercado propicio para COPIGAC dedicada a la producción agroindustrial y comercialización de concentrado para ganado bovino. El Instituto Salvadoreño de Fomento Cooperativo (INSAFOCOOP) ha generado legislación especial denominada Norma de Información Financiera Para Asociaciones Cooperativas de El Salvador (NIFACES), con la finalidad de normar la constitución, funcionamiento y administración del sector cooperativo y que obtengan certeza de reflejar en su información financiera contable el cumplimiento de los requerimientos que demanda el organismo que las fiscaliza, a la vez que adopta uniformidad en la presentación de los datos contables en relación con los demás sectores. Debido a la importancia de la Asociación Cooperativa de Producción Agroindustrial y Comercialización Ganadera en el municipio de Sensuntepeque, el propósito principal que busca la ejecución del presente trabajo de investigación es diseñar una ORGANIZACIÓN FINANCIERA CONTABLE que sirva como un instrumento para estructurar, ordenar, clasificar y resumir la información que se genere de sus actividades; a fin de establecer resultados confiables, que sirvan a la administración para la toma de decisiones. La Organización Financiera Contable es regida por leyes y reglamentos generales, especiales, mercantiles, tributarios, y de previsión y seguridad social las cuales son fundamentales para su diseño, está compuesta por el Control Interno y el Sistema Contable y de Costos con base a la Norma de Información Financiera Para Asociaciones Cooperativas de El Salvador (NIFACES). El documento final que contiene la Organización Financiera Contable fue elaborado utilizando metodología que permitió la recolección de información bibliográfica de elementos teóricos sobre el cooperativismo, contabilidad general, contabilidad de costos y el control interno, se utilizaron como instrumentos de recolección de datos, la entrevista, la observación directa a las actividades ejecutadas por la cooperativa y listas de cotejo, los cuales permitieron el análisis e interpretación de los resultados. Así mismo al analizar e interpretar los resultados obtenidos en la investigación se lograron determinar las conclusiones y recomendaciones con el propósito de brindar solución a la problemática resultante, posteriormente se diseñó un plan de intervención para elaborar la Organización Financiera Contable. Es necesario mencionar que debido a la importancia de las asociaciones cooperativas ante un mundo globalizado y competitivo, deben mantener la uniformidad en la presentación de la información financiera contable en comparación con otros sectores económicos, por ello es beneficioso para la cooperativa en estudio aplicar los lineamientos que establece la normativa de información financiera especial. EXECUTIVE SUMMARY Cooperative associations have had the greatest boom in our country in recent years, being indispensable for the development of the national economy, in this sense the modern cooperative has diversified production areas of cooperatives, from producing for the primary sector economy, secondary and tertiary; ie agricultural production, commercial agribusiness to provide services, with the ultimate aim to meet the different needs of users of the cooperative system, without losing sight of that play an important role in the social field, thus becoming in solidarity economy entities. In El Salvador Cabañas department belongs to a geographical area of great importance for the agribusiness sector since according to the 4th Census of Agriculture conducted by the Department of Statistics and Census (DIGESTYC) 2007-2008 of 9 municipalities in the department 27.17% of the heads of cattle belonging to the municipality of Sensuntepeque, thus becoming an enabling market for COPIGAC dedicated to the agroindustrial production and marketing of concentrate for cattle. The Salvadoran Institute for Cooperative Development (INSAFOCOOP) has created special legislation called Financial Reporting Standard for Cooperative Associations of El Salvador (NIFACES), in order to regulate the establishment, operation and administration of the cooperative sector and obtain certainty to reflect on their financial accounting information meeting the requirements demanded by the body that oversees, while adopting uniformity in the presentation of financial data relating to other sectors. Because of the importance of the Cooperative Production Association Agroindustrial and Marketing Livestock in the municipality of Sensuntepeque, the main purpose that seeks the implementation of this research is to design a STOCKHOLDERS financial organization that serves as an instrument to structure, order, classify and summarize the information generated by its activities; to establish reliable results that serve the administration for decision-making. Financial Organization Accounting is governed by laws and general, special, commercial, tax regulations, and welfare and social security which are fundamental to its design, it is made by the Internal Control and Accounting System and Cost based on the Standard Financial Information for Cooperative Associations of El Salvador (NIFACES). The final document containing the Financial Organization Accounting was developed using methodology that allowed the collection of bibliographic information theoretical elements on cooperativism, general accounting, cost accounting and internal control, were used as instruments of data collection, interview, direct observation of the activities carried out by the cooperative and checklists, which allowed the analysis and interpretation of results. Also to analyze and interpret the results of the investigation are able to determine the conclusions and recommendations in order to provide a solution to the resulting problem, then an intervention plan designed to develop the Financial Accounting Organization. It should be mentioned that because of the importance of cooperative associations in a globalized and competitive world, should maintain uniformity in the presentation of accounting and financial information compared with other economic sectors, it is beneficial for the cooperative study apply the guidelines which establishes special rules of financial information.

Gestão colegiada da cadeia produtiva da cajucultura: o papel do comitê gestor no Rio Grande do Norte à luz do desenvolvimento regional sustentável

The theme of this dissertation is the collegiate management in the cashew cultivation s productive chain by the reading of the Managerial Committee s role in accordance with Sustainable Regional Development. The research had as aim to reveal the way as Managerial Committee s members of cashew cultivation s productive chain interpret the economic, social and environmental dimensions to the sustainability of entrepreneurships, using as interpretative base Sachs (2004) theoretical model. The theoretical reference is based in precepts of Solidarity Economy as a strategy to the Sustainable Regional Development. To reach this aim was done a case study, based in analysis of contents and semi-structured interviews with the solidarities economic entrepreneurships that integrate the Committee and with the group of Entities of Support and Fomentation responsible for formulating and conducting actions in favour of development of the chain. The research permitted to conclude that the economic, mainly, and social dimension, secondly, to super-impose the environmental dimension. The actions in favour of the chain are yet restricted and with low effectiveness when interpreted, in an integrated way, by a side, by the informers of this research and, by another side, in accordance with precepts of sustainable development