This essay pretends to offer a juridical analysis of recent pronouncements of the Peruvian Tax Adminstration, by virtue of which, such entity states that those disbursements linked to extra judicial transactions do not constitute deductible expenses for the calculation of the Peruvian Income Tax. Under such premises, we offer a civil analysis of the nature of such disbursements and later, cover the issue of their relation with the generation of taxable income for Income Tax purposes. / El presente artículo pretende efectuar un análisis jurídico de los recientes pronunciamientos de la Administración Tributaria, en el sentido que los pagos efectuados como consecuencia de transacciones extrajudiciales no resultan deducibles para efectos de la determinación del Impuesto a la Renta. Se trata pues, de un análisis de corte civil respecto de la real naturaleza de los desembolsos efectuados con ocasión de la celebración de una transacción extrajudicial, para luego abordar la problemática de su vinculación con la generación de rentas gravadas con elImpuesto a la Renta.

Made available in DSpace on 2016-06-02T18:57:35Z (GMT). No. of bitstreams: 1 3551.pdf: 5763974 bytes, checksum: 5868459a11735063a86937b92ed8a0d6 (MD5) Previous issue date: 2010-11-25 / This study aimed to test the efficiency of jatropha (Jatropha curcas L.) in the recovery of degraded environments and analyze their economic return by selling seeds for biodiesel. We compared two treatments and a certification production. The first treatment (T1) was made a hundred and fifty individuals of jatropha, the second treatment (T2) was formed by seventy-five seedlings of jatropha and seventy-five seedlings of native tree species and the certification (T3) was made a hundred and fifty seedlings of native tree species. During the study period of twenty-four months, we recorded survival data, height, diameter and circumference of the crown and they graded. The analysis of the economic return was made by raising revenue (sale of seeds for biodiesel) and costs (installation, maintenance and collection of seeds), calculating the economic profitability during the first twenty-four months. Therefore, we conclude that the use of jatropha in the recovery of degraded environments is highly recommended, and profitable during the first twenty-four months after planting from the sale of seeds for Biodiesel. / Este estudo teve por objetivo testar a eficiência do pinhão-manso (Jatropha curcas L.), na recuperação florestal de áreas degradadas e analisar seu retorno econômico através da venda de sementes para a produção de biodiesel. Foram comparados dois tratamentos e um testemunho. O primeiro tratamento (T1) foi composto por cento e cinqüenta indivíduos de pinhão-manso, o segundo tratamento (T2) foi composto por setenta e cinco mudas de pinhão-manso e setenta e cinco mudas de espécies arbóreas nativas e a testemunha (T3) era composto por cento e cinqüenta mudas de espécies arbóreas nativas. Durante o período avaliado de vinte e quatro meses, foram registrados os dados de sobrevivência, altura, diâmetro do caule e circunferência da copa e a eles atribuídas notas. A analise do retorno econômico se deu através do levantamento das receitas (venda de sementes para o biodiesel) e despesas (implantação, manutenção e coleta de sementes), calculando-se a rentabilidade econômica durante os primeiros vinte e quatro meses. Portanto, conclui-se que a utilização de pinhão-manso na recuperação florestal de áreas degradadas é muito recomendável e rentável durante os primeiros vinte e quatro meses após o plantio a partir da venda de sementes para o biodiesel.

Os recursos hídricos são objeto de constante discussão na tentativa de encontrar a maneira mais adequada de manejá-los, de forma a não prejudicar o meio ambiente, e também a vida na Terra. A política de pagamento por serviços ambientais (PSA) entra nesse contexto, na tentativa de estimular os produtores rurais a aderirem, com um maior grau de conscientização à legislação ambiental vigente. Além disso, busca-se uma forma de não prejudicar os proprietários de pequenas propriedades rurais, que tendem a ser os mais afetados pelas adequações ambientais que se fazem necessárias. Um olhar sobre os sistemas de PSA existentes no Brasil evidencia que o pagamento oferecido por essa política aos produtores é relativamente baixo e, consequentemente, pouco interessante. Portanto, faz-se necessária uma evolução no conceito de PSA, de modo a criar uma perspectiva econômica atrativa para o produtor rural e, ao mesmo tempo, incentivar sua adesão. Assim, este trabalho propôs a ideia de simular o efeito da inclusão de extensionistas como forma de incentivo ao ingresso em um PSA denominado \"Programa Conservador das Águas\", na cidade de Extrema, MG. O trabalho foi realizado visando à produção de leite e teve por base os resultados obtidos no Projeto \"Balde Cheio\", baseado no treinamento de extensionistas e que apresenta evolução significativa de resultados em propriedades rurais, durante e após o tempo de participação desse profissional no projeto. Para isso, foram analisados dados zootécnicos e econômicos de dezessete propriedades rurais produtoras de leite e participantes do Projeto \"Balde Cheio\", com tempo de participação igual ou superior a quatro anos. Os resultados oriundos dessas propriedades foram utilizados para o desenvolvimento de simulação de dados evolutivos de produtividade, considerando, especificamente, os índices zootécnicos e econômicos de propriedades rurais da sub-bacia do Ribeirão das Posses, em Extrema, MG. Verificou-se o potencial de aumento da produtividade e grande melhora dos resultados econômicos, a partir da assistência técnica efetuada, incluindo a adesão ao PSA na região. Simulou-se também, o efeito do aumento da produção de leite na arrecadação de impostos, demonstrando repercussões desta iniciativa para o Estado de Minas Gerais. Concluiu-se, a partir dos dados levantados, que o aumento de produtividade gerado pela inclusão de extensionistas à política de PSA permitiria pagar os custos desses profissionais e gerar aumento da arrecadação para o Estado e o município. / Finding the most adequate way to manage water resources without harming the environment and life on Earth has long been the aim of frequent discussions among professionals from different areas. The current policy of payment for environmental services (PES) is an important part of this discussion, and a more attractive form of raising awareness and getting smallholder farmers to adhere to the current environmental legislation. Equally important is the understanding and addressing these farmers needs, usually the most affected by requirements of environmental suitability. Currently, the low sums practiced by the existing PES in Brazil make it rather unattractive for them, calling for a rethinking of its concept in order to make it financially more attractive and, thus, to encourage farmers to adhere. Therefore, this study aimed to simulate the effects of including rural extensionists in a PES as an incentive for the adherence of farmers, entitled Conservative Water Programme, in the county of Extrema, MG. The research was based on the milk production, using results obtained in the Full Bucket Project, based on training rural extensionists and showing significant improvement for dairy farmers, during and after the period in which he took part in the project. For this simulation, one analysed the zootechnical and economic data from seventeen dairy farms, four-year-long (or more) members of the Full Buket Project (Projeto Balde Cheio). The results obtained were used on the development of data simulation of productivity based on the specific zootechnical and economic results from the dairy farms of the sub-basin \'Ribeirão das Posses\', in Extrema, MG. The results provided evidences that there is indeed the potential for an increase in milk yield, and for improving economic results, after technical assistance was provided, including the adherence to the PES in that region. The increase in milk yield stimulated an increase in taxes collection, also showing its positive repercussion for the state of Minas Gerais. Based on the findings, one can conclude that the inclusion of rural extensionists in the PES policy would increase the milk productivity, covering the costs of these professionals and increasing the tax collection for the state and the county.

Philosophiae Doctor - PhD / Studies by feminists frequently investigate reasons why poverty reduction strategies involving income and work generation projects for poor women fail to deliver on set economic and social goals to provide jobs, income, education and skills training. Several reviews over a number of decades indicate a prevalence of welfare-oriented interventions that apparently contradict the intended transformative potential of economic empowerment, gender equality goals and anticipated outcomes included during the design of national policies and programmes. Different theoretical frameworks have, over time, been called upon to account for and have attempted to explain these shifts, changes and contradictions. Studies of women and work in developing countries in the 1970s and 1980s were mostly led by economists who commented on the perceived failure of policies and projects, and continued to investigate the cause of this anomaly. Given that the majority of these experiments combined both social and economic goals these policy findings were later viewed with skepticism leading to further probes about recurring failures, and the lack of progress to improve the status of poor women. After decades of scientific research on gender inequality and a slow pace of change with regard to poor women’s economic status in developing countries, feminists revealed a disturbing finding: the lack of sound, ethical evaluation criteria and frameworks. This influenced a dramatic shift to alternative normative (value-based) approaches in which ethical and moral debates on development policy implementation flourished. Pointing to a general lack of empirical studies addressing policy implementation, arguments by these standpoint feminists proposed that policy and project implementation in different contexts lag far behind achievements in research and policy evidence. This assumption about the lack of integration of policy evidence with appropriate feminist theory, underpins my main motivation in this thesis. My intention is to apply a new feminist lens in order to examine the gendered nature of the historical period in which transitional policies in South Africa were implemented in the aftermath of authoritarian apartheid policies. The current thesis argues for adoption of the political ethics of care (PEOC) as an appropriate normative feminist policy research approach providing excellent criteria for exploring the gendered dimensions of new social policies and programmes implemented during the first policy cycle of reform towards democratising South African society (also referred to as the transition 1994-2001). At the time of its conception, my investigation proceeded with the realisation that iv many projects and programmes were evolving; and that contextual impact assessment criteria in the field of gender and development policy remained an emerging new research terrain lacking appropriate and critical gendered social indicators for monitoring, evaluation and theory building. Most of the newly formulated policies included results of previous research recording the historical role and socio-economic effects of apartheid policies. However, an urgent need existed for new critical gender perspectives to address important post-apartheid issues of vulnerable groups – such as women, youth, physically challenged and children – and arguing for their full citizenship, including economic citizenship and integration into job creation. The evolving policy relational structures that were embarked on during this reform, such as democratic state-civil society partnerships, new democratic decision-making, dialogical processes and policy service programmes, were in dire need of exploration and re-examination using alternative and new feminist theoretical lenses. This study explored the field of social policy implementation in the context of this transition period. It investigated the phenomenon of income generation projects (IGPs), being a development that was new to the South African professional social work disciplinary field. Used as a key macroeconomic policy mechanism, IGPs were embedded in policy relational structures (in the form of partnerships or consortiums) during the transition period. They formed a key part of policy interventions in social development as prescribed by the White Paper on Social Welfare (Department of Welfare, 1997b) having a dual purpose: to reduce poverty and unemployment, and to promote gender-sensitive strategies. The qualitative nature of the design used for this study is combined with a post-modernist and post-structuralist, gendered case study approach drawing on programme evaluation research techniques. Direct observation, documentary analysis, depth interviews and focus groups sessions formed part of a comprehensive data-gathering research strategy used in different micro-project and community settings in the Western Cape Province of South Africa. Three broad research questions were pursued throughout this enquiry, addressing the following: the extent to which income generation projects as proposed within the National Developmental Policy Framework were addressing poverty and gender inequality in a satisfactory way; what appropriate normative frameworks and concepts to study these existed; and whether the PEOC could serve as an alternative framework; and how a user perspective could be incorporated in public debates and policy-making. v A sample of four partnership project cases, targeting poor black women (and men) from three different community settings – being semi-rural, peri-urban and urban – as primary beneficiaries met the selection criteria for this longitudinal, in-depth study that drew on purposive and theoretical sampling approaches. All the projects or programmes included in the sample were engaged in job creation and social development work involving multiple stakeholders and partners. A significant part of the study focussed on the formation of partner relationships or consortiums between government, non-governmental organisations (NGOs), together with grassroots community-based self-help project participants (beneficiary) groups and individuals. Information and data collected were audio-taped, transcribed and analysed to assess the impact and social effects of newly implemented policy structures and processes on subjects. Alternative feminist theoretical and analytical approaches, being a care perspective that combined critical gender assessment methodologies and feminist ethics (political ethic of care) were applied to argue for more critical and appropriate, gendered research studies that could capture the important link between macroeconomic policies and evidence of unpaid care work embedded and performed within the development sector. By foregrounding the invisible unpaid care work performed by low intensity citizens in this sector, the state’s role and interaction as a development partner with NGOs and poor citizens in the implementation of social development policies that involved job creation and IGPs became apparent. This thesis concludes by reiterating feminist proposals for a more inclusive notion of citizenship and calling for on-going studies to monitor perspectives on gender equality and work creation. More importantly, it suggests that PEOC could serve as an important research and analytical framework to document and integrate the right and access, by both men and women, to care, a critically important gender equality principle so often neglected in existing studies and scholarship.

This thesis is focused on informal sector establishments in Kenya and how they contributes to employment creation, income generation and economic development. The research examines how the informal sector has developed between the years 1986-1989. The study indicates that the informal sector can absorb those people who are unemployed and cannot find jobs in the formal sector. The first chapter describes the definition and interpretation of the informal sector. The discussion of the related .literature, development of the informal sector, politics of the urban informal sector and controversies are described in chapter II. Chapter III describes the regional and sectoral analysis in employment generation. Chapter IV focuses on projections and promotion policies. Concluding remarks and the importance of the informal sector are represented in chapter V.

Thesis (MScConsEcol (Conservation Ecology and Entomology))--Stellenbosch University, 2008. / Medicinal plants represent an important asset to the livelihoods of many people in developing countries. This is the case for South Africa where most of the rural and also urban communities rely on medicinal plants for their primary healthcare needs and income generation. Harvesting for domestic usage is not generally detrimental to the wild populations of medicinal plants. However, the shift from subsistence to commercial harvesting is posing unprecedented extinction threat to the wild populations of medicinal plants. The purpose of this investigation was to: (1) document the most traded/used species of medicinal plants in the Cape Peninsula, including parts used, sourcing regions, harvesting frequencies and seasons as well as the conservation status of these species; (2) to profile and investigate the rationales for the involvement of stakeholders in medicinal plants related-activities; and to (3) assess constraints and opportunities for sustainable management of medicinal plants in the Cape Peninsula. Triangulation techniques such as semi-structured questionnaires, formal and informal interactions with key informants from the Cape Peninsula and surroundings, personal observations and field visits were used to gather relevant data for this investigation. Accordingly, about 170 medicinal plant species were found to be actively traded or used in the study area. These species were mostly traded/used for their underground parts; shoot, barks and in many cases the whole plant is uprooted. The bulk of traded/used species were from the wild populations, harvested on monthly basis and the Western and Eastern Cape provinces acted as the main source regions. Some of the traded/used species are rare, vulnerable, endangered, critically endangered and are declining from the wild. Nonetheless, there are subtitutes for some of these medicinal plant species. Traders and collectors were mainly men in the Cape Peninsula. Cultural considerations, economic conditions and the burden imposed by the number of dependents were the factors influencing local communities to engage in medicinal plants related-activities. Despite the fact that the majority of the informants acknowledged the decline of medicinal plants from wild stocks, an overwhelming number of them expected an upsurge in the future demand for natural remedy due to its popularity among South Africans. Similarly, the majority of the respondents were aware of the conservation status of the plants that they were using, but this did not prevent them from trading/using some protected species. Encouragingly, an overwhelming number of the informants were willing to use cultivated species and cultivate some of the most used medicinal plant species if seeds and land were freely provided. It is noteworthy that these results were influenced by the gender, age, category and time of involvement in medicinal plants, ethnicity and residence status of the respondents as well as the source of supply of medicinal plants. It is recommended that species that have been identified of concern should be prevented from further commercial harvesting. Competent conservation organizations like CapeNature should focus on practical skills development of people who have expressed willingness to cultivate medicinal plants or are already doing so, especially in plant propagation and basic gardening techniques.

Made available in DSpace on 2016-04-25T20:22:54Z (GMT). No. of bitstreams: 1 Cicera Vieira Santos de Morais.pdf: 1077202 bytes, checksum: cfda27aaacdf6d16fb30dd382aec4b9e (MD5) Previous issue date: 2009-09-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation analyses the Program Começar de Novo , Starting Over, a governmental policy of income generation, aimed at the population of 40 years of age and over, taking part in the redistributive programs conducted by the municipality of São Paulo s Secretary of Development, Work and Solidarity, during the mandate of the mayor Marta Suplicy, from January 2001 to December 2004. It also works with the notions of globalization, professional qualification, competences and citizenship, which are the guiding principles of this governmental policy. Moreover, it analyses the metamorphoses of the contemporary world of work, understood as the whole of the changes in the production and management of the working force and their effect in the unemployment rates, which have reached even the skilled and formally educated people who have certified know how . This mismatch between education and long term unemployment motivated this study. Therefore, this dissertation approaches the analysis of the program Começar de Novo/Starting Over not only in terms of the constant internal and external forces that shape it, but also in terms of the main foci and conflicts that permeate this governmental policy of income generation / Esta dissertação versa sobre o Programa Começar de Novo, uma política governamental de geração de renda, destinada ao grupo etário constituído de indivíduos de 40 anos ou mais, que fez parte do conjunto de programas redistributivos da Secretaria do Desenvolvimento, Trabalho e Solidariedade da Prefeitura Municipal de São Paulo, na gestão da prefeita Marta Suplicy, no período de janeiro de 2001 a dezembro de 2004. Além disso, recupera as noções de globalização, qualificação profissional e competências, e também cidadania, que constituem as diretrizes básicas dessa política governamental. Serão analisadas também as metamorfoses contemporâneas do mundo do trabalho, entendidas como o conjunto de mudanças nas formas de gestão da produção e da força de trabalho, e seus efeitos nas taxas de desemprego, pois muitas pessoas escolarizadas, munidas de conhecimentos, informações e diplomas que documentam o seu saber fazer enfrentam tal situação. Esse descompasso entre grau de escolaridade e desemprego de longa duração motivou esta pesquisa. Portanto, no que se refere ao Programa Começar de Novo, esta dissertação trata não somente das articulações internas e externas constantes em sua configuração, como também dos principais focos e conflitos que permearam essa política governamental de geração de renda

Made available in DSpace on 2016-04-26T14:57:47Z (GMT). No. of bitstreams: 1 Cicera Vieira Santos de Morais.pdf: 1077202 bytes, checksum: cfda27aaacdf6d16fb30dd382aec4b9e (MD5) Previous issue date: 2009-09-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation analyses the Program Começar de Novo , Starting Over, a governmental policy of income generation, aimed at the population of 40 years of age and over, taking part in the redistributive programs conducted by the municipality of São Paulo s Secretary of Development, Work and Solidarity, during the mandate of the mayor Marta Suplicy, from January 2001 to December 2004. It also works with the notions of globalization, professional qualification, competences and citizenship, which are the guiding principles of this governmental policy. Moreover, it analyses the metamorphoses of the contemporary world of work, understood as the whole of the changes in the production and management of the working force and their effect in the unemployment rates, which have reached even the skilled and formally educated people who have certified know how . This mismatch between education and long term unemployment motivated this study. Therefore, this dissertation approaches the analysis of the program Começar de Novo/Starting Over not only in terms of the constant internal and external forces that shape it, but also in terms of the main foci and conflicts that permeate this governmental policy of income generation / Esta dissertação versa sobre o Programa Começar de Novo, uma política governamental de geração de renda, destinada ao grupo etário constituído de indivíduos de 40 anos ou mais, que fez parte do conjunto de programas redistributivos da Secretaria do Desenvolvimento, Trabalho e Solidariedade da Prefeitura Municipal de São Paulo, na gestão da prefeita Marta Suplicy, no período de janeiro de 2001 a dezembro de 2004. Além disso, recupera as noções de globalização, qualificação profissional e competências, e também cidadania, que constituem as diretrizes básicas dessa política governamental. Serão analisadas também as metamorfoses contemporâneas do mundo do trabalho, entendidas como o conjunto de mudanças nas formas de gestão da produção e da força de trabalho, e seus efeitos nas taxas de desemprego, pois muitas pessoas escolarizadas, munidas de conhecimentos, informações e diplomas que documentam o seu saber fazer enfrentam tal situação. Esse descompasso entre grau de escolaridade e desemprego de longa duração motivou esta pesquisa. Portanto, no que se refere ao Programa Começar de Novo, esta dissertação trata não somente das articulações internas e externas constantes em sua configuração, como também dos principais focos e conflitos que permearam essa política governamental de geração de renda

Submitted by Rômulo Aguiar (romulo.aguiar@ucsal.br) on 2018-05-04T19:45:41Z No. of bitstreams: 1 TESEJACQUELINEJESUS.pdf: 3253726 bytes, checksum: 11d79bfe25a5931030fe2360ef0a7c52 (MD5) / Approved for entry into archive by Rosemary Magalhães (rosemary.magalhaes@ucsal.br) on 2018-05-04T19:56:14Z (GMT) No. of bitstreams: 1 TESEJACQUELINEJESUS.pdf: 3253726 bytes, checksum: 11d79bfe25a5931030fe2360ef0a7c52 (MD5) / Made available in DSpace on 2018-05-04T19:56:14Z (GMT). No. of bitstreams: 1 TESEJACQUELINEJESUS.pdf: 3253726 bytes, checksum: 11d79bfe25a5931030fe2360ef0a7c52 (MD5) Previous issue date: 2018-02-05 / Esta tese tem por objetivo avaliar o microcrédito na Região Metropolitana de Salvador (RMS) no período compreendido entre 2010 e 2014. Este trabalho apresenta uma investigação a partir de dados coletados do Instituto Brasileiro de Geografia e Estatística (IBGE), Instituto de Pesquisa Econômica Aplicada (IPEA), Banco do Nordeste (BNB), Banco Central (BACEN), Serviço Brasileiro de Apoio às Micro e Pequenas Empresas (SEBRAE), dentre outros. Através da análise de dados, mostrou-se que tanto a população quanto os empreendimentos da região metropolitana buscam cada vez mais pelo microcrédito e, que os microempreendimentos individuais, solidários ou não, são vistos como a saída para geração e complementação da renda familiar. A pesquisa realizada também revela que o microcrédito é uma atividade importante na economia baiana e brasileira, especialmente se comparada a outros países da América Latina. Mostra ainda que a ampliação da oferta do microcrédito é parte do modelo que tem por objetivo a gestão da pobreza e seus efeitos na sociedade, e que a oferta de serviços de microfinanças cresce fundamentada nas orientações caracterizadas por procedimentos de rentabilidade tipicamente financeiros. Os resultados revelam que, entre 2010 e 2014, houve desenvolvimento social na Região Metropolitana de Salvador, porém não foi possível associar as melhorias aos programas de microcrédito ofertados na região. / This thesis aims to evaluate microcredit in the Metropolitan Region of Salvador (RMS) in the period between 2010 and 2014. This paper presents an investigation based on data collected from the Brazilian Institute of Geography and Statistics (IBGE), Institute of Applied Economic Research (IPEA), Banco do Nordeste (BNB), Banco Central (BACEN), Brazilian Service to Support Micro and Small Enterprises (SEBRAE), among others. Through the analysis of data, it was shown that both the population and the enterprises of the metropolitan region are increasingly seeking microcredit and that individual microenterprises are seen as the output for generation and complementation of family income. The research also reveals that microcredit is an important activity in the Bahia and Brazilian economy, especially when compared to other Latin American countries. It also shows that the expansion of the microcredit supply is part of the model that has the objective of managing poverty and its effects on society, and that the supply of microfinance services grows based on guidelines characterized by typically financial profitability procedures. The results show that, between 2010 and 2014, there was social development in the Metropolitan Region of Salvador, but it was not possible to associate the improvements to the microcredit programs offered in the region.

Com o avanço de novas tecnologias houve o desencadeamento da precarização dos postos de trabalho gerando assim um desequilíbrio socioeconômico, todavia, a consciência humana não foi capaz de concluir que para que exista crescimento econômico é necessário que desenvolvimento econômico esteja acompanhado de resultados eficazes que reflitam na qualidade de vida da população. Seguindo esta trilha esta dissertação teve como objetivo avaliar e compreender a importância da COOPERAN por meio de suas práticas fomentando a inclusão social por meio da geração de emprego e renda. Assim foi realizado um Estudo de Caso, aplicando um questionário semiestruturado, com perguntas abertas e fechadas. A Cooperativa estudada foi a COOPERAN, com sede no Município de Palmas, capital do Estado do Tocantins, que possui como objetivo recolher, embalar e comercializar materiais que seriam tratados como lixo. Por meio dos resultados, constatou dentre outras que o apesar do cooperativismo ser o grande propulsor do desenvolvimento humano por meio de da inclusão social para geração de emprego e renda, os resultados obtidos não sinalizaram neste sentido bem como os princípios cooperativistas que norteiam este tipo de organização, não são pelos cooperados observados, pela simples falta de apoio social, porem uma análise mais acurada dos resultados observa-se que este tipo de organização pode possibilitar o Desenvolvimento Humano e a inclusão social por meio de da geração de emprego e renda, desde que respeitados os princípios cooperativistas. / With the advancement of new technologies was the triggering casualization of jobs thus creating a socioeconomic imbalance , however , human consciousness was not able to conclude that there is economic growth is necessary for economic development is accompanied by effective results that reflect the quality of life . Following this trail this thesis was to evaluate and understand the importance of COOPERAN through their practices to promote social inclusion through employment generation and income. Thus we performed a case study by applying a semistructured questionnaire with open and closed questions. The study was COOPERAN Cooperative, headquartered in the city of Palmas, Tocantins State, which has as objective to collect, package and market materials to be treated like trash . Through the results , found among others that despite the cooperative be the major driver of human development through social inclusion for generating employment and income , the results obtained do not signaled in this direction as well as the cooperative principles that guide this type of organization , are not observed by the cooperative , the simple lack of social support , however a more accurate analysis of the results it is observed that this type of organization can enable human development and social inclusion through employment generation and income , since compliance with the cooperative principles .