Nés en France en 1994 dans les milieux ruraux en réponse à une conjoncture difficile, les systèmesd’échanges locaux s’inscrivent dans une logique en marge du modèle économique dominant, en permettant àleurs membres d’échanger des biens, des services et des savoir-faire au moyen d’une monnaie conventionnellebasée sur le temps, concurrente, mais licite, de la monnaie légale.La crainte de voir des personnes trouver dans le SEL le moyen de dissimuler une activité économiquerémunératrice est écartée dès lors que l’on distingue les sélistes-particuliers qui participent aux échanges demanière occasionnelle, de sorte qu’ils n’en tirent qu’un complément de revenu modeste, et les sélistesprofessionnelsexerçant une activité économique permanente et rémunératrice dans les conditions analogues àcelles d’un professionnel. Ces derniers doivent être soumis aux mêmes règlementations que celles applicablesaux professionnels, sous peine de sanctions.Le recours à une structure juridique permet d’organiser les échanges en leur apportant les moyens nécessaires àleur développement, spécialement par l’édition d’un catalogue des offres et des demandes et la mise en placed’un compte courant multilatéral. Même si la forme sociale est envisageable, l’association est la structure lamieux adaptée pour répondre aux besoins en organisation juridique des SEL. Elle correspond tant à leur but nonlucratif qu’à leur philosophie fondée sur des valeurs humaines et la solidarité. / Born in France in 1994 in the rural areas in reply to a difficult economic situation, Local ExchangesSystems became an alternative of the dominant economic model, which enables members to exchange goods,services and know-how thanks to a conventional currency based upon time, which is a competitive licit solutionof the existing legal currency.The fear of seeing people using the LES to hide a remunerative econonomical activity would be taken away assoon as a clear distinction is made between private-members, who take part in exchanges occasionally to add asmall additionnal income, and those who become professional by developping a permanent and lucrative activitywithin professional conditions. This category of members must abide by the same rule that applies toprofessionals, subject to sanctions.In order to organize the exchanges, the members can use a legal structure. This would give them the necessaryhelp for their development by providing a catalogue of offers and demands and the creation of a multilateralcurrent account. Even if a type of company structure is possible, an association is better adapted for the needs ofthe legal organization of the LES. It corresponds to their non lucrative and philosophical goals based uponhuman values and solidarity.

Le financement de l’économie sociale et solidaire (ESS) se trouve actuellement au centre des préoccupations des acteurs et des observateurs de celle-ci. La question de savoir comment le droit peut faciliter le financement des entreprises de l’ESS mérite donc qu’on y consacre une analyse systémique. Le cadre juridique du financement de l’ESS est posé par les normes impératives en droit des sociétés et des groupements de l’ESS. La loi n°2014-856 du 31 juillet 2014 relative à l'ESS dresse une liste limitative des formes juridiques appartenant à l’ESS : associations loi 1901, fondations, coopératives, mutuelles et sociétés commerciales sous certaines conditions. Afin de discuter les normes impératives ayant un impact sur le financement des entreprises de l’ESS, la première partie de cette thèse reconstitue l’offre éparse de statuts et leur régime juridique. En découle, dans la seconde partie, une critique ordonnée de l’accès aux ressources financières, selon qu’elles sont destinées aux organisations sans but lucratif (OSBL) ou aux sociétés, libérales ou avec une contrepartie, qu’elles soient le fruit d’un investissement ou qu’elles proviennent d’une des parties prenantes. Cette thèse aboutit à cinq séries de propositions de réformes : la redéfinition de l’ESS pour un fléchage plus affûté des ressources financières dédiées ; la révision des normes impératives entravant la performance financière des OSBL ; la stimulation de l’investissement dans l’ESS ; la sécurisation des ressources des entreprises de l’ESS au moyen de l’évaluation de l'impact social ; la pérennisation des aides d’État, eu égard à l’utilité sociale, et des compensations pour obligation de service public / Nowadays the financing of the social and solidarity economy (SSE) lies at the forefront of the concerns plaguing operators and observers in the sector. Therefore, how can SSE financing be eased by law is an issue that deserves a systemic analysis. The legal framework for SSE financing has been set by peremptory norms of SSE corporate law. French act n°2014-856 of 31 July 2014 on the SSE establishes a restrictive list of legal forms that automatically belong to the SSE: non-profit organisations, foundations, cooperatives, mutual societies and commercial companies under certain conditions. With a view to discussing the peremptory norms which affect the financing of social enterprises, the first section of this thesis gives an overview of the SSE statutes and their scattered legal regime. As a result, the second section provides a sorted review of the access to financial resources, whether they are intended for not-for-profit or for-profit organisations, with or without consideration, and whether they stem from an investment or are provided by a stakeholder. This thesis leads to five series of reform proposals: redefining the SSE for a better earmarking of the dedicated financial resources; revising the peremptory norms that hinder the financial performance of not-for-profit organisations; stimulating investments in the SSE; securing the resources for social enterprises through the assessment of their social impact; perpetuating both state aid regarding social utility and compensations for public service obligations

Submitted by Helaine Souza (helainep.souza@hotmail.com) on 2018-07-11T19:10:18Z No. of bitstreams: 1 Tese de Doutorado - Helaine Pereira de Souza (depositar) (1).pdf: 3572049 bytes, checksum: 9c9b1f51186df0bd60fc5546aaaebc62 (MD5) / Approved for entry into archive by Ana Miria Moreira (anamiriamoreira@hotmail.com) on 2018-07-12T17:04:49Z (GMT) No. of bitstreams: 1 Tese de Doutorado - Helaine Pereira de Souza (depositar) (1).pdf: 3572049 bytes, checksum: 9c9b1f51186df0bd60fc5546aaaebc62 (MD5) / Made available in DSpace on 2018-07-12T17:04:50Z (GMT). No. of bitstreams: 1 Tese de Doutorado - Helaine Pereira de Souza (depositar) (1).pdf: 3572049 bytes, checksum: 9c9b1f51186df0bd60fc5546aaaebc62 (MD5) / Capes / O CULTARTE é um coletivo de artesãs, que passaram a se organizar após diagnosticarem demandas comuns, no mercado produtivo. Estas mulheres residem em diversas localidades que compõem o antigo quilombo do Cabula, lócus de atuação do Projeto Turismo de Base Comunitária no Cabula e entorno. Interessa-nos investigar, se seria possível, para essas mulheres, por meio de práticas democráticas mais autônomas, o acesso a serviços e geração de renda. A visibilidade oferecida pelo desenvolvimento de um turismo de base comunitária nas suas localidades, proporcionaria a essas mulheres maior possibilidade de romper com as múltiplas vulnerabilidades que lhes alcançam? Aproximamo-nos, das atuações e práticas dessas mulheres por meio de um estudo de caso, de caso único, que combinou diferentes técnicas de pesquisa, tais como: entrevista às integrantes do CULTARTE e antigos moradores do antigo quilombo do Cabula; observação, por meio de participações em reuniões, assembleias, cursos e feiras promovidas pelo Coletivo; questionários, aplicados instrumentos quantitativos com as integrantes do CULTARTE, de modo a traçar perfil socioeconômico; análise de documentos, em que reunimos o Regimento do Coletivo, documentos dos órgãos oficiais da Prefeitura Municipal, do Governo do Estado e Federal e documentos históricos, tendo a triangulação como forma de análise dos dados. Essa tese apresenta como produto, um objeto digital “Mapa Cultural” como possibilidade de conferir visibilidade ao Coletivo CULTARTE, por compreendermos que ações de associativismos, cooperação entre mulheres favorece autonomia e empoderamento, contribuindo para a superação de vulnerabilidades, na medida em que possibilita maior visibilidade e espaços na esfera produtiva. / ABSTRACT CULTARTE is a collective of artisans, who began to organize after examing common diagnotic demands to them, in the productive market. These women live in several localities that compose the old quilombo from Cabula in Bahia-Brasil, locus of action of the Community Based Tourism Project in Cabula and surroundings. It is interesting to investigate whether it would be possible for these women, through more autonomous democratic practices, to access services and generate income? Would the visibility offered by the development of community-based tourism in their localities give them greater opportunity to break with their multiple vulnerabilities? We approach the actions and practices of these women through a case study, a single case, which combined different research techniques, such as interviews with members of CULTARTE and former residents of the former quilombo from Cabula in Bahia-Brasil; observation, through participation in meetings, assemblies, courses and fairs promoted by the Collective; questionnaires, quantitative instruments were applied with the members of CULTARTE, in order to draw a socioeconomic profile; analysis of documents, in which we gathered the Collective Regiment, official document of the city hall, documents of the State and Federal Government and historical documents, using triangulation as a form of data analysis. This thesis presents as a product a digital object "Cultural Map" as a possibility to confer visibility to the CULTARTE Collective, because we understand that actions of associations, cooperation among women possibility autonomy and empowerment, contributing to overcoming vulnerabilities, as it allows greater visibility and spaces in the productive sphere. / RESUMEN El CULTARTE es un colectivo de artesanas, que pasaron a organizarse después de diagnosticar demandas comunes en el mercado productivo. Estas mujeres residen en diversas localidades que componen el antiguo quilombo del Cabula; hoy barrio de Cabula en la ciudad de Salvador; locus de actuación del Proyecto Turismo de Base Comunitaria en el Cabula y su entorno. En este caso interesa investigar si es posible, para esas mujeres, el acceso a servicios y a la generación de ingresos por medio de prácticas democráticas más autónomas. Al mismo tiempo conocer si la visibilidad ofrecida por el desarrollo de un turismo de base comunitaria en sus localidades, proporcionaría mayor posibilidad de romper con las múltiples vulnerabilidades que les alcanzan. Nos acercamos a esas actuaciones y prácticas de este grupo de mujeres por medio de un estudio de caso. Combinamos diferentes técnicas de investigación, como entrevistas a las integrantes del CULTARTE y a los antiguos residentes de lo que fuera el quilombo del Cabula. También se realizaron observaciones a través de la participación en reuniones, asambleas, cursos y ferias promovidas por el Colectivo. Se aplicaron cuestionarios, cuantitativos a las integrantes del CULTARTE, para trazar un perfil socioeconómico y se analizó el Reglamento del Colectivo; otros documentos de los órganos oficiales del Ayuntamiento Municipal, del Gobierno del Estado y Federal y documentos históricos. Siendo la triangulación el formato de análisis de los datos. Esta tesis presenta como producto un objeto digital denominado "Mapa Cultural" con la finalidad de visibilizar las actividades del Colectivo CULTARTE. De esta manera se intenta comprender que acciones asociativas y de cooperación entre mujeres favorecen la autonomía y el empoderamiento y contribuyen a la superación de vulnerabilidades, en la medida en que mejora la visibilidad en los espacios en la esfera productiva.