Dissertations / Theses on the topic 'Cours des comptes – France – 20e siècle'
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Douat, Étienne. "La chambre régionale des comptes et l'ordre juridictionnel administratif." Bordeaux 1, 1991. http://www.theses.fr/1991BOR1D014.
Full text1982 decentralization act created 24 regional count chambers so as to control public regional funds in france. Many reviews published reports concerning these new institutions but there was a need of a general study. Since 1807 there is a challenge between the revenue court and the state council. The main points concerns the independance of a separated system within the administrative judicial organization. The regional revenue chambers complement the activity of the revenue court of paris which can level criticisms towards its daughters. But the existence of an appeal to the state council weakens the auutonomy of revenue juridictions. Above all, revenue chambers are directly controlled by administrative judges. New procedures of budgetary control involves revenue chambers in prefectoral decisions. Regional revenue chambers are mainly judicial institutions acting in the administrative sphere
Ondo, Nguema Nicaise. "Les Institutions supérieures de contrôle des finances publiques au Gabon en référence à la Cour des comptes française au XXème siècle : approche historique et analyse du droit positif." Lyon 3, 2009. https://scd-resnum.univ-lyon3.fr/out/theses/2009_out_ondo_nguema_n.pdf.
Full textFrench and Gabonese revenue courts are external institutions of control for public finances respectively created in 1807 and 1962. Their specific mission concerns the checking of public funds. What kind of "control" does it mean? Is this control the same in France and in Gabon? These issues constitute the very basis of our analysis and illustrate the comparative logic of our argument. Our study is all the more relevant that we are dealing with two institutions characterized by different historical social, political and administrative patterns. For instance the French Constitution of the fifth Republic acknowledges the principle of separation of powers whereas the latter was inserted into the Gabonese Constitution only in 1991 thanks to the multiparty system. We begin by situating the sphere of activity of the French and Gabonese revenue courts regarding their executive and legislative institutions. We then identify the features that make their originality. Our thesis has a clearly defined purpose: to determine the criteria and mechanisms that can or should be used by the revenue court of Gabon to improve its performance
Lépinay, Thomas. "Le pouvoir des rapports : la Cour des comptes, du jugement des comptes à l’évaluation des politiques publiques (années 1950 – années 2010) : contribution à une histoire des grands corps de l’État." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01D022.
Full textBetween the 1950s and the beginning of the 21st Century, the Cour des comptes (the French Audit Office), an administrative and financial court and grand corps de l’État whose members are primarily recruited among the top-students of the École nationale d’administration (ENA), has had a peculiar trajectory. While its mandate previously entailed verifying the proper handling of public money, it gradually expanded to include duties deemed more political, such as evaluating public policies. Furthermore, the Cour became a highly-publicized institution. In other words, the magistrates modernized their role, gained new audiences (Parliament, media) and blurred the line between bureaucracy and politics. Eschewing traditional approaches of the grands corps de l’État that focus on how agents circulate within and outside the French State, this dissertation argues that Cour members have institutionalized their auditing and report writing duties in order to strengthen their position at the highest levels of the State. It draws on interviews, oral histories, written archives, ethnography and the analysis of press and official reports, and combines sociological approaches of organizational reputation and institutions. This work first shows how, within a broader context where the State itself was transforming, the role of the magistrates changed as the Cour’s power evolved. It then explains how new and more diverse audiences legitimated and used the expertise of the Cour. Finally, it examines how official reports are produced and received, and in such analyzes how a public institution can lastingly be recognised as “neutral”
Bensadon, Didier. "La consolidation des comptes en France (1929-1985) : analyse du processus d'introduction et de diffusion d'une technique comptable." Nantes, 2007. http://www.theses.fr/2007NANT4024.
Full textThis research analyses the introduction and diffusion process of group accounting in France. Through the analysis of archives from companies, public or private organisms and through the study of accounting handbooks and treaties, three periods have been identified. During the first one, 1929-1945, managers and stakeholders expressed the need of accounting information on the group. However even if group accounting is already practised in the United States and United Kingdom, it isn't well known by French accountancy practitioners and consequently is not applied in France, where accounting standards can't be found. The second period is from 1945 to 1968. The French accountancy practitioners became interested by group accounting as soon as 1951. In the early 1960s, managers had to face the problem of subsidiaries tracking, they also wanted to follow the requirements of American batiks and financial markets. They consequently became familiar with group accounting. The French state tackled the issue and, in 1968, the Conseil national de la comptabilité set up a methodology for group accounts applied to French companies. During the third period, 1968-1985, the Commission des operations de bourse played a crucial part in the diffusion of group accounting. Congresses, accounting reviews, and the accounting education field took part in this diffusion of this technique. The law of January, 3 1983 made it compulsory for public companies to disclosure their financial consolidated statements. The law of January, 3 1985 broadened this obligation to all companies, after the transcription of the seventh European Economic Community directive in the French corporate law
Fournès, Dattin Christine. "Du Code de commerce de 1807 à la loi de 1966 : la lente émergence du commissariat aux comptes." Nantes, 2012. https://archive.bu.univ-nantes.fr/pollux/show/show?id=3c2d0c19-8d8b-49a2-bb91-e093062b28fd.
Full textHow has legal auditing developed in France from the control of accounts practiced in limited companies during the XIXth century to the 1966 Act which set the current legal framework of auditing in France ? To demonstrate that this simple function turns into a real profession, three key words have been studied : 1) The practice through the articles of association of limited companies during the XIXth century, the Company Acts, the reading of professional and economic press, the examples of two major French industrial firms : Pont-à-Mousson and Saint-Gobain. 2) The professional organisations. From the setting up of the Société Académique de Comptabilité in 1881 to the one of the Compagnie des Experts Comptables de Paris in 1912, from the establishment of the Fédération des associations de commissaires inscrits further to the Act of 1935 to the setting up of the OECCA in 1942, this thesis focuses on the struggles leaded by professionals in order to be recognized. 3) The education. We have analyzed the evolution of accounting education: the setting up of the first business schools, the development of a complete system of accounting education implemented by the SAC, the progress of State accounting certificates concerning experts in accounting and legal auditors. Different sides according to the economic, social and cultural context have been highlighted in order to explain the slowness of the process of emergence and the choices made for the implementation of legal auditing in France
Remy, Isabelle Patricia. "Sport et politiques municipales : étude comparative des options idéologiques et des stratégies sportives de Saint-Denis et Neuilly-sur-Seine au cours du XXe siècle." Paris 5, 2007. http://www.theses.fr/2007PA05H022.
Full textSaint-Denis and Neuilly-sur-Seine, municipalities of Parisian suburbs, show their lasting antagonistic political obedience, through the means and ways of testing the reality of the concomitant and close connection that exists between a specific political ideology and the elaboration of sports strategies. The methodology used lies in a comparative analysis of documentary corpus based on municipal archives, allowing to show- over a century- the logics of the sports policy, their ruptures and continuity, while taking into account their particular goals, through their sociopolitical composition, their sports urban spaces and the offer of sporting and physical activities. The political reflexivity on the social field witnesses the emergence of an interventionist pattern for the communist town of Saint-Denis and a non-interventionist one for Neuilly-surSeine, higMy representative of right-wing liberalism
Jabouin, Evens. "Entre péripéties, luttes et participations : l'émigration des Haïtiens en Floride et en région parisienne au cours du vingtième siècle." Paris, EHESS, 2016. http://www.theses.fr/2016EHES0044.
Full textWhen one mentions the question of the emigration of the Haitians throughout the world, one of the recurrent themes relating to it is that it is almost systematically associated with the years 1960, and more particularly with the advent of Papa Doc to the power in Haiti. As for the favored destinations of the Haitians, there is another recurrent theme which consists of presenting Miami as the bastion of the poor boat people, whereas Paris is regarded as the destination of a more elite Haitian migration or of the persecuted political actors. This study intends to show that what seemed true in Paris during the 19th century and at the beginning of the 20th century has not been the case for already a few decades. Going back to the first wave of emigration towards Cuba in the years 1910, it shows that the emigration of the Haitians precedes Duvalier, and examines the issue relating to the hosting and the settlement of recent waves of Haitian immigrants in France, in the United States and elsewhere. Regarded as undesirable, they were received rather unfavorably in their respective countries of reception. Nevertheless, recently, the Haitians abroad are shifting from their status of the undesirable poor to that of an influential and respectable group. In Florida today, the Haitians have come to be an important municipal players, elected to the head city institutions which has long been inaccessible to them. In the Paris region, the Haitians have not had equivalent electoral and political success, because they are less visible socially. But they have been, in recent years, part for a very encouraging sociocultural dynamic
Chambris, Christine. "Relations entre les grandeurs et les nombres dans les mathématiques de l'école primaire : Evolution de l'enseignement au cours du 20e siècle : connaissances des élèves actuels." Paris 7, 2008. http://www.theses.fr/2008PA070034.
Full textDuring the last 150 years, relationships between quantifies and numbers have deeply changed in academic mathematics, taught mathematics, and in everyday life. We want to understand these relationships at french primary school in mathematics education nowadays and foresee other possibilities for the future. Our framework is the anthropological theory of the didactic (Chevallard). We have particularly developed the study of the teaching of metrical System, System of place value for whole numbers and links between both; and started the study of relationships between calculation (meaning, rules of calculation, types of numbers) and quantifies (notably length and diagrams with dimensions). Our study is developing into three directions which echo one to another: -links between quantifies, numbers, calculation and everyday life pratice before the reform of modem mathematics; breaks the reform caused in these links. Our analysis is based on a corpus of texts made up of national curriculum and textbooks mainly from 2nd and 3rd grades, over the 20th century; - academic mathematical knowledge. On the one hand, we want to identify transposed knowledge at several periods, on the other hand, we want to identify conditions for mathematical theories (possibly to be written) which could be used as reference for the teaching of quantifies, numbers and calculation. For that, we take into account mathematical and didactical needs: notably tasks, rationales of rules for students, consistency of knowledge, continuity of learning; -knowledge of present students (277 on 5th grade). We want to better define some potential breaks and gaps highlighted with studies of links and academic knowledge
García, Jiménez María Belén. "L’œuvre de Florence Henri et les échanges culturels franco-allemands au cours du XXe siècle." Thesis, Paris 4, 2011. http://www.theses.fr/2011PA040023.
Full textFlorence Henri’s cultural identity is complex and worthy of interest. Her carrer as Europe was marked by the two World Wars. From unpublished documents, we have analysed Florence Henri’s path between Berlin (1910-1924) and Paris (1924-1962). She was born in 1893 in New York, she spent her youth on travelling in Europe. She followed most of her music training years in Berlin with Ferrucio Busoni. She had been Carl Einstein’s companion, the writer and art critic who was one of the most important promoters of the French culture in Berlin. The First World War pushed her to give up music to painting.When she arrived in Paris, F H registered for André Lhote académie and for Modern académie of Fernand Léger where she initiated herself into purism. During the summer 1927, she had a trip to Bauhaus which would turn her all career in future onto photography with an immediate, international success. Her self-portraits and the use of mirrors in her photographs are some references to the New Vision. A new change of course happened at the beginning of the Second World War with the return to painting.The relationships between French and German artists in Paris did not the political conflicts into account and the epistolary exchanges have showed solidary within artists community. She belonged to a network of exiled artists who took refuge in Paris. Until now, she has been described as a French, Swiss or American artist but our study shows the importance of the German sensitivity in her work despite her forty years spent in Paris
Burgaud, Emmanuelle. "La criminalité jugée par la Cour d'assises de la Gironde : 1811-1914." Bordeaux 1, 1994. http://www.theses.fr/1994BOR10019.
Full textThe study of resolutions returned by the assize court of gironde from 1811 to 1914, shows, in its local diversities, the criminality sentenced by a provincial assize court during the nineteenth century. Born of an interaction between innate personal and social factors, crime evolves in number and characteristics, in accordance with surroundings changes. Thus, the study of criminals bears evidence of the relativity of the criminal phenomenon and individuals' behaviour va riability according to society changes. Department of gironde geo-economical specificity and its changes during the nineteenth century gave rise, as a matter of fact, to a specific criminality. As well as for the criminal and his crime, the repressive legal procedure reacts with morals and mind changes, also with economical, social political and juridical modifications. The particularism of repression in gironde is set up by the concomitant and generally complementary action of the jury and the bench. Over more than a century professionals and non-professionals have worked together for a transformation of the penal system, to level the established distinction between fact and law
Burgaud, Emmanuelle. "La criminalité jugée par la Cour d'assises de la Gironde : 1811-1914." Bordeaux 1, 1994. http://www.theses.fr/1994BOR1D017.
Full textThe study of resolutions returned by the assize court of gironde from 1811 to 1914, shows, in its local diversities, the criminality sentenced by a provincial assize court during the nineteenth century. Born of an interaction between innate personal and social factors, crime evolves in number and characteristics, in accordance with surroundings changes. Thus, the study of criminals bears evidence of the relativity of the criminal phenomenon and individuals' behaviour va riability according to society changes. Department of gironde geo-economical specificity and its changes during the nineteenth century gave rise, as a matter of fact, to a specific criminality. As well as for the criminal and his crime, the repressive legal procedure reacts with morals and mind changes, also with economical, social political and juridical modifications. The particularism of repression in gironde is set up by the concomitant and generally complementary action of the jury and the bench. Over more than a century professionals and non-professionals have worked together for a transformation of the penal system, to level the established distinction between fact and law
Rochette, Vincent. "Haro sur "l'empire du mal" : l'antiaméricanisme politique des intellectuels français au cours de l'ère post-guerre froide, 1989-2006." Thesis, Université Laval, 2007. http://www.theses.ulaval.ca/2007/24753/24753.pdf.
Full textDromard, Michaël. "Les doctrines institutionnelles des Responsables Politiques Français vis à vis de la notion de Cohabitation au cours de la 5ème République : 1958-2017." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020080/document.
Full textThe thesis recalls the many positions of the French political officials with respect to the concept of cohabitation during years 1958-2017 and highlights their institutional contradictions which appear according to situations and political circumstances given. It thus emphasizes the many institutional divergences of the right-hand side on the subject : the cohabitationnist refusal of the Gaullist and Pompidolian regims, the Giscardian assent of 1978, the division within the right during Mitterrand years between 1981 and 1995, the union in the denunciation during the first mandate of Jacques Chirac between 1995 and 2002 and finally a succession of contradictions during years 2002-2017. The thesis also records certain institutional divergences on the side of the socialist left : a cohabitationnist will during years 1958-1981, a serious reserve during years 1981-1986 then 1988-1993, a cohabitationnist satisfaction during years 1997-2002 and also a succession of contradictions during years 2002-2017. The thesis shows so the way in which the political leaders have evolved their institutional doctrines according to situations and political circumstances given and also tries to explain their numerous personal strategies and their institutional reflections with respect to the cohabitation
Zenouda, Sylvie. "Lycées en ville, villes au lycée. Les lycées innovants des villes nouvelles de la région parisienne au cours des années 1970." Thesis, Paris 4, 2013. http://www.theses.fr/2013PA040015.
Full textAfter a massive and industrialized period of school construction in France since the early 1960s, the architectural monotony and poor quality frames are challenged, circa 1970, while in new cities, developers are looking for different constructions or copies. The challenge is part of the binding administrative and budgetary framework of the Sixth Plan (1971-1975), but also a part of architectural research related to educational reform efforts. The first three schools built in new towns in the Paris region - in 1973, the integrated high school of les Sept Mares in Elancourt-Maurepas, in St-Quentin-en-Yvelines, in 1975, the high school of Parc des Loges with fitted out spaces, in Evry, in 1978 the high school Alfred Kastler, in Cergy-Pontoise, in front of the district prefecture - are breakthroughs in a renewed design school spaces. Particular attention is paid to the socio-cultural sector, the opening on the environment and the link between the city and the high school, promising project of social utopia in the Sept Mares, from 1975 to the late 1980s
Zenouda, Sylvie. "Lycées en ville, villes au lycée. Les lycées innovants des villes nouvelles de la région parisienne au cours des années 1970." Electronic Thesis or Diss., Paris 4, 2013. http://www.theses.fr/2013PA040015.
Full textAfter a massive and industrialized period of school construction in France since the early 1960s, the architectural monotony and poor quality frames are challenged, circa 1970, while in new cities, developers are looking for different constructions or copies. The challenge is part of the binding administrative and budgetary framework of the Sixth Plan (1971-1975), but also a part of architectural research related to educational reform efforts. The first three schools built in new towns in the Paris region - in 1973, the integrated high school of les Sept Mares in Elancourt-Maurepas, in St-Quentin-en-Yvelines, in 1975, the high school of Parc des Loges with fitted out spaces, in Evry, in 1978 the high school Alfred Kastler, in Cergy-Pontoise, in front of the district prefecture - are breakthroughs in a renewed design school spaces. Particular attention is paid to the socio-cultural sector, the opening on the environment and the link between the city and the high school, promising project of social utopia in the Sept Mares, from 1975 to the late 1980s
Fournier, Marie. "Le riverain introuvable ! La gestion du risque d'inondation au défi d'une mise en perspective diachronique : une analyse menée à partir de l'exemple de la Loire." Thesis, Tours, 2010. http://www.theses.fr/2010TOUR1802/document.
Full textFlood control policies have strongly evolved within the last few years. "Integrated" approaches are1developing:they do not only consider river management but also flood prone areas management andadaptation. In a general context within which public participation is promoted, involvement of inhabitantsliving in the flood prone areas should be granted. However, during our first inquiries, we noticed publicparticipation was limited and we tried to understand why. Hence, our hypothesis is that publicparticipation in the elaboration of flood control policies is limited hecause of responsibilities' issues. Floodmanagers' responsibilities are so strong that they prevent them from involving inhabitants.To demonstrate this hypothesis, we confront current flood management projects carried out on the LoireRiver with former projects implemented during the 19th century, after the major floods which occurred in1856 and 1866. Hence, we question both past and current case studies. On the one hand, past case studiesanalysis lead us to question current practices. On the other hand, we consider in our past cases studiesaspects which seem to he rarely studied, and more precisely the issue of public participation in former times
Leborgne, Mathieu. "L'espace d'un oubli : le rôle des mémoires collectives dans la construction du sentiment d'appartenance territoriale : le cas du Parc naturel régional du Verdon." Paris, EHESS, 2006. http://www.theses.fr/2006EHES0017.
Full textThe central assumption put forward that in territorialized identity construction processes, social group memories would have a central role to play. It is why we propose a contribution to a "sociology of signs" as an analysis of what is produced by spatial marking of memory. The regional nature park of Verdon, created in 1997 in the south-east of France, is our field of investigation. After a theoretical approach on the foundations of thought wich link memory and territory, reffering in particular to Maurice Halbwachs works (part1), we will describe the history of both physical and symbolic construction of the Verdon territories (part 2). The role of hydroelectric area, are the two central poles of a specific territorial character where more than memory, it is oblivion wich seems to prevail. How consequently, can the regional nature park of Verdon appear as territory in this area with differentiated links with past (part 3) ? The appeal to nature seems to be a possible referent of local identity