Dissertations / Theses on the topic 'Finance – France – History'
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Yandell, Andrew W. "The Potential Application of Weather Derivatives to Hedge Harvest Value Risk in the Champagne Region of France." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/359.
Full textOosterlinck, Kim. "Sovereign debts in trouble times." Doctoral thesis, Universite Libre de Bruxelles, 2003. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/211300.
Full textCottet, Dumoulin Emilie. "Franchir pour unir, équiper pour rattacher : les premiers chemins de fer en Savoie : intentions, usages, représentations (années 1830-1880)." Phd thesis, Université de Grenoble, 2013. http://tel.archives-ouvertes.fr/tel-00951184.
Full textPastureau, Guillaume. "Le microcrédit social : un "argent secours" en perspective historique - Le cas du prêt sur gages au Crédit municipal de Bordeaux." Phd thesis, Université Montesquieu - Bordeaux IV, 2013. http://tel.archives-ouvertes.fr/tel-00850450.
Full textDesbarats, Catherine M. (Catherine Macleod). "Colonial government finances in New France, 1700-1750." Thesis, McGill University, 1993. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=41576.
Full textKerhervé, Jean. "Finances et gens de finances des ducs de Bretagne, 1365-1491." Paris 4, 1986. http://www.theses.fr/1986PA040006.
Full textFrom 1365, when the dynasty was set on the throne, to 1491 when Ann of Brittany married king Charles 8, the dukes of the house of Montfort devoted themselves to found in Brittany a state endowed with financial means matching its political ambitions. Their effort aimed at modernizing the institutional machinery, and the techniques of financial management, with the treble prospect of estimates, and budgetary and accountancy control, of knowledge of the Breton territory and sovereignty over it, of optimum exploitation, under the circumstances of the day, of state resources, and above all, of financial possibilities of their country. Their enterprise of centralization was largely backed and relayed by a dynamic administration constantly growing in number. Born of the most diverse Breton social strata, especially of the plethoric middle or lower aristocracy, its members carried out their task with all the more conviction as, while serving the interests of their princes, they also served their own. They contributed to turn Brittany, on the eve of its return to France, into a modern state, open to innovations, and accustomed to the monarchic methods of centralization, just like the kingdom
Joly, Ernest. "L'organisation décentralisée des finances de la République." Paris 2, 2010. http://www.theses.fr/2010PA020127.
Full textCarré, de Malberg Nathalie. "Entre l'État et l'entreprise : les inspecteurs des finances d'une guerre à l'autre : recrutement, carrières et filières d'accès à la direction des finances publiques et privées." Paris 10, 2001. http://www.theses.fr/2001PA100104.
Full textMargairaz, Michel. "L'État, la direction des finances et de l'économie en France (1932-1952) : histoire d'une conversion." Paris 1, 1989. http://www.theses.fr/1989PA010570.
Full textWe have studied the state's procedures, structures and strategies, as regards the management of finances and economy, during the 20 years which include the crisis, the war and the reconstruction (1932-1952). Besides the problems set in terms of disruption or continuity, we have analysed the many intricate stages by which traditional officials and representatives have moved to the procedures of a new policy of productive spending and important french and american public financing
Joly, Laurent. "Vichy dans la "Solution finale" : histoire du Commissariat général aux questions juives, 1941-1944 /." Paris : le Grand livre du mois, 2006. http://catalogue.bnf.fr/ark:/12148/cb40185473t.
Full textEn appendice, choix de documents. Bibliogr. p. 929-988. Notes bibliogr. Index.
Vaslin, Jacques Marie. "Le marché des rentes françaises au XIXème siècle et la crédibilité financière de l'état." Orléans, 1999. http://www.theses.fr/1999ORLE0502.
Full textBédard, Richard. "Les finances de Paris sous la Restauration : une analyse quantitative." Master's thesis, Université Laval, 1994. http://hdl.handle.net/20.500.11794/20988.
Full textConinck, Séverine de. "Le livret de Caisse d'Épargne : histoire et anthropologie d'un instrument financier (1818-2008)." Paris 7, 2011. http://www.theses.fr/2011PA070064.
Full textNow becoming extinct, the passbook Savings Bank is the financial instrument is the oldest and best known of the French. Its launch in 1818, in Paris, at the opening of the first French savings bank is a desire to introduce working people to the gesture of bank deposit with a view to provident, at a time when there are no welfare System or open joint bank. This use value still persists in the next century, even if it appears that the real use made of the passbook has introduced distortions in relation to what its proponents originally envisioned. It became an investment vehicle progressively in most estates developed to encourage the greed of banks. Therefore, this study attempts to show how the passbook Savings Bank became a financial product
Hattori, Cordélia. "Pierre Crozat (1665-1740), un financier collectionneur et mécène." Paris 4, 1998. http://www.theses.fr/1998PA040237.
Full textPierre Crozat (1665-1740) is a financier famous for his activities as a collector and patron. Protector of Antoine Watteau, friend of Rosalba Carriera, patron of Charles de la Fosse and Pierre II Legros, his Parisian hotel, rue de Richelieu, built by J. -S. Cartaud, was a rendez,-vous place for amateurs, connoisseurs, collectors and artists. The painters of the royal academy, the foreign artists coming to Paris, Bachaumont, Caylus or Mariette met together during the weekly assemblies organized by Pierre Crozat, and studied the great collection of drawings. The artists also came to study and copy the sheets of great masters. They also could see Pierre Crozat's collections of paintings, etchings, sculptures, engraved stones and some 'objets de curiosités". A large library, with many books on art, was also available. Besides, Pierre Crozat, was a lover of Italy, where he went once to negotiate, for the regent, the collection of paintings of the queen of Sweden. After his return to France, he kept some relations with Firenze, Rome (especially with the academic de France directed by Charles Poerson and Nicolas Vleughels), and Venice. In England, the duc of Devonshire became one of Pierre Crozat's correspondents. Among the activities of Pierre Crozat's circle of connoisseurs - to which theorical references were R. De piles and C. Vasari writings - began a project of a "recueil d'estampes" which particularity was to mix a text and illustrations for the first time. But it stayed unfinished. The hotel Crozat was like an academy, and had a very important place for the amateurs connoisseurs and for the artists of the beginning of the XVIIIth century
Hoang, Thi hong Van. "Le marché parisien de l'or de 1941 à 2009 : histoire et finance." Thesis, Orléans, 2010. http://www.theses.fr/2010ORLE0503/document.
Full textThe monetary law of September 1939 forbids possession, trade, import and export of gold in France. Aclandestine market was then created in 1941 and operates until January 1948. The law of February 2nd, 1948turned back the liberty to the gold trade in France. Thus, an official market was opened at the Paris StockExchange. After 56 years of existence, it was closed in July 2004. Since then, the gold market in France is anover the counter market where price is fixed by the Compagnie Parisienne de Réescompte. In spite of this veryrich history, the Paris Gold Market from 1941 has never been studied scientifically before. In order to explorethis market, our thesis is divided in two distinct parts. The first one concerns the historical analysis. We presentthe evolution of the market in parallel with the historical events which describe it by different natures: aclandestine market from 1941 to 1948 (chapter 1), an official market from 1948 to 2004 (chapters 2 and 3) andan over the counter market from 2004 until now (chapter 4). The second part of the thesis analyzes the financialaspects of the Paris gold market. The results of the chapter 5 show that the efficient market hypothesis seems notto be validated. In the chapter 6, we find that gold quoted at Paris (ingot and napoleon coin) are less profitablethan stocks in the long-term. Nevertheless, they have the same level of risk than these latters and are four timesmore risky than bonds. Contrarily to the Anglo-Saxon literature, we find, in the chapter 7, that gold is not a goodhedge against inflation in France. At the same time, gold quoted at Paris is favorable in the diversification ofFrench portfolios only in the periods when its price has an upward trend
Hocq, Benoît. "La naissance du département du Nord : (1789-1793)." Lille 2, 2001. http://www.theses.fr/2001LIL20015.
Full textThe reform of Decembre 22, 1789 initialised, among other things, the departments of France and ensured that the domain of the administration would be rational and uniting, these departments being managed by a multipurpose administration. In this way it changed altogether the centuries-old territorial administration experienced the first changes, which still take place today. Giving a start to the Nord department illustr02731605Xates the revolutionary bet laid out in attempting to administer togethe02746783Xr home territories and foreign lands with different regimes and to keep up with the French cultural policy started two centuries before. .
Lachèze, Alice. "Le ministère public près les juridictions financières françaises : paradigmes juridictionnels, paradoxe institutionnel." Paris 1, 2011. http://www.theses.fr/2011PA010310.
Full textDibandjo, Malther Alain Langue. "La fonction judiciaire dans le traitement des défaillances des sociétés depuis le code de commerce de 1807 : étude comparative sur l'intervention judiciaire en France et au Cameroun." Lyon 3, 2000. http://www.theses.fr/2000LYO33041.
Full textLevieuge-Colas, Evelyne. "Le registre de comptes de sarreguemines de 1475 - approche socio-historique - analyse phonologique - diachronie et diatopie systemiques." Université Marc Bloch (Strasbourg) (1971-2008), 1999. http://www.theses.fr/1999STR20064.
Full textThe 1475 sarreguemines accounts book, a 109 page hand-written document, is a balance sheet that the squire sent every year to the duke oflorraine, in this case rene ii. The local events stand out in sharp relief as it was written at the time when the duke of burgundy was attempting to conquer lorraine. The study of the manuscript first gives interesting socio-historical information on the life and organisation of a manor at the end of the 15th century. Through the taxes which the population had to pay, it is possible to have a better understanding of living conditions and to highlight the social hierarchy of the community. The squire's expenses, recorded in the document, show the carrying out of his responsibilities and the local management which he was accountable for to the ducal authorities. The study of the graphic signs of the document and the comparison with middle-high- german and the sarreguemines modem dialect has made it possible to describe the phonological system of the language used at the time and also to notice the transformations and factural evolutions on the diachronic axis. Finally, a systemic approach to the evolution of this language has been considered, first through time - from the period of middle-high german to today - then through the spatial distribution of dialects by comparison with present, neighbouring dialects
Igbokwé, Christopher. "La politique fiscale française face à l'harmonisation fiscale européenne, de 1958 à 1993." Paris 8, 1996. http://www.theses.fr/1996PA081107.
Full textFrench fiscal policy has been based on constitutional principles, which have had a continuing influence despite changes in governments and policy objectives. The purpose of this thesis is to indentify and assess the distorsions that the french tax system can induce in an integrated european single market. In order to highlight the main areas of policy concern : the incentives for tax avoidance that the present tax system generates: capital mobility and the distorisions induced by the interactions of different tax systems: evaluate policy options, with particular reference to the current drive to "harmonise" tax systems. I will argue that, france, individual countries can keep the freedom to tax, without jeopardizing the integration of single european market. The distorsions generated by the coexistance of independent tax autorities can be effectively minimized
Gresser, Pierre. "La gruerie du comté de Bourgogne aux XIVe et XVe siècles." Dijon, 1994. http://www.theses.fr/1994DIJOL022.
Full textThe so-called 'gruerie' was created as an institution around 1335 by Eudes IV, duke and count of Burgundy. The aim behind this creation was to make it possible to administer and manage the woods and waterways on the prince's estates. The heyday of the 'gruerie' lasted from the middle of the 13th century until the death of Charles the bold in 1477. But the conquest of Franche-Comté by Louis XI, after the prince's death, had a stultiyind effect that lasted for several years. The officers working for the 'gruerie' were placed under the responsaibility of a senior officer called the 'gruyer'. Those officers were forestry specialists and wardens in charge of the ponds. Over a period of two centuries, there never were many of them. Their duties extended to rivers, ponds and broadleaf woods only. Angling, timber sales, pig-rearing in the woods, were lucrative activites for the counts of burgundy, but not as much as some others. Looked at from an ecological standpoint, the institution did nothing to alter the relationship of the inhabitants of the county (known as the 'comtois') with their natural environment
Antonopoulos, Jean. "Les relations franco-helléniques de la fin du XIXème au début du XXème siècle (finance et politique en Grèce, 1897-1914)." Paris 1, 1994. http://www.theses.fr/1994PA01A002.
Full textThis essay intends to present the basic factors that shoped the greek - french relations during the period of 1897 to 1914. The focus is on the extent to which certain economic factors, and particularly the banking capital, contributed to the development as well as to the further reinforcement of the french foreign policy towards greece of that era. Based on the most important historical events of that period -the war between greece and turkey in 1897 and the balkan wars of 1912 to 1913 - which set the scene for the subject under research, the essay also attempts to examine and, if possible, to identify the role of the great banking institutions in france, as well as that of the national bank of greece, pertaining to the greek great idea's support by means of national loans and in relation to the policy of the governments involved
Rauzier, Jean. "Finances et gestion d'une principauté au XIVème siècle : le duché de Bourgogne de Philippe le Hardi, 1364-1384." Paris 4, 1994. http://www.theses.fr/1994PA040228.
Full textDuring the period 1364-1384,when Philipp the Bold is only duke of Burgundy,we've gathered together in a sole and centralized accounting the accounts of the Recette générale de Bourgogne,of the Chambre aux deniers,of five bailiwicks,of fourty castellanies,of the gruerie,and some various particular accounts. .
Kohl, Sebastian. "Homeowner nations or nations of tenants : how historical institutions in urban politics, housing finance and construction set Germany, France and the US on different housing paths." Thesis, Paris, Institut d'études politiques, 2014. http://www.theses.fr/2014IEPP0030.
Full textThe thesis gives an answer to the question of why different countries ended up with different rates of homeowners and tenants in the 20th-century. The literature identifies Germanspeaking countries of low homeownership rates around 40% and English-speaking countries of high homeownership rates of more than 60%, with France falling in between the two groups. Moreover, most of these differences have persisted through the second half of the 20th-century and can be shown to reach back to different urban homeownership rates around 1900. The homeownership-question is of importance beyond the mere question of tenure as studies have associated homeownership questions with stability in financial crises, with embourgeoisement of the working-class in life-style, attitudes and voting behavior or with different unemployment rates. Existing explanations have used post-1980 international, regional or individual data to explain homeownership differences through socio-demographic, economic or urbanization differences, through a public-welfare/homeownership trade-off or else through cultural preferences. These explanations fail to account, however, for the persistent country differences that existed already prior to the 1980s and prior to government intervention in housing. The thesis, by contrast, goes back to 19th-century differences of urban organization, housing finance and the construction sector to claim that countries were historically set on different housing trajectories establishing differences hard to reverse in later periods. The US and Germany are chosen for historic case studies of the often opposed country groups. France is included to use the variables found for explaining why a country of similar welfare type as Germany kept a persistently higher urban homeownership rate. The thesis claims that different complementary institutions in city organization, the housing finance and construction industry locked countries into inert physical and institutional structures of either the compact tenement city-form in Germany or the suburbanized form of a city of homes like in the United States. More concretely, functional complementarities of public welfare cities, housing cooperatives, mortgage banks and a raftsmanship production of solid single-unit homes led to the German tenant-dominance, whereas private cities, savings and loans (SLAs) and a Fordist mass production of single-family homes created the American production regime in favor of more accessible homeownership. Though the thesis establishes the argument for Germany and the US in historic case studies, it tries to make plausible that it can be extended to other German- and English-speaking countries. The innovation of the thesis concerning the particular explanatory puzzle lies in its reference to relevant historical prior causes, its inclusion of the urban level of analysis and the combination of three institutional factors – urban organization, housing finance, construction – that even singly have not been put forward yet in comparative explanations. The thesis contributes to the literature on path dependencies that identifies distant occurrences as longterm causes for hard-to-reverse historical trajectories. On a theoretical level, the study contributes to research in a yet little noticed type of market, i.e. markets for durable goods whose use stretches over time, and which therefore requires history-directed explanations
Folane, Denise. "Le Livre de compte de Joceran Frepier : commentaire et édition partielle." Paris 1, 1990. http://www.theses.fr/1990PA010576.
Full textA partial issue of an unofficial accountancy element which was preserved entirely by accident. The document whose reference is as follows : B 3330 in the departmental records of the northern (France) was found in the financial records of the dukes of Burgundy. It's Joceran Freppier's account book. He was duke philippe le hardi's treasurer from 1400 to 1404. This was a personal account book and it was not aimed at being sent to the audit office; thus the unusual nature of its presence admist officiel papers. It covers a period from 1399-1403. Everything shows that keeping such a document was not unique case; it was rather a common practice among finance executives. Nevertheless it sheds another light on our knowledge about burgundian accountancy. The document is essential to it and this is another side of the official management. On the one hand it does not really tell us much about accountancy itself, on the other hand the content of the various transactions between the treasurer and his partners shows that the relations were not only economic it often ent …
Garcia, Elda. "Contribution à l'analyse de la notion de patrimoine privé en droit fiscal." Paris 13, 2011. http://scbd-sto.univ-paris13.fr/secure/ederasme_th_2011_garcia.pdf.
Full textIs the “heritage” (capital, fortune) a “legal universality” in tax law? The answer is negative. The conditions are not filled, the taxpayer properties are not considered as a whole by the tax institutions. The tax law does not define the term of "heritage" (capital, fortune). The absence of the notion of ‘heritage’ defined as a legal universality in tax law has consequences on the characteristics of the patrimonial legislation, and the heritages of families. The patrimonial legislation is fragmented, sometimes inconsistent and the concentration of the heritages continues. How to explain the absence of notion of heritage in tax law? The imposition of the properties is the result of the historic evolution, the taxes are only modified when money are necessary by making punctual modifications. In the XXth century the tax also becomes an instrument of the politics. Nevertheless, the non-existence of the notion of heritage can not only be explained by the reasons given by the legislator during the modification of a text. It is the social strengths, in the sense given by Ripert, which are the origin of the legislation. But there are many social strengths, some of them are imposed and reject therefore the possibility of excessive taxes of all the belongings of a tax payer
Verdier, René. "Les comptes de châtellenie des évêques de Die : 1371-1500." Lyon 3, 1986. http://www.theses.fr/1986LYO31018.
Full textThe archives from the bishops of valence and die have kept an entirety of accounts covering the period from 1371 to 1500 and concerning four villages of the die area : aouste, bourdeaux, valdrome and joncheres to which we can add some older accounts emanating from the count of valentinois (1334-1353). A concise description of the domain is given which enables to follow its destiny through the crises by the end of the middle-ages. Confronted with the difficulties of the time it managed to avoid the decrease of income and increase of expenses, subsequent to war, to end up in a disaster. Important payements in kind allowed the manor to palliate the payements in cash. After 1470, the situation was quickly restored and the manorial rights could be preserved almost in their totality. Highly over-populated at the beginning of the fourteenth century the die area experienced an important fall in demography; the economy emerges altered with the progress of wheat and the rise of stock farming. A great many peasants see their standard of living bettering. But the beginning of the sixteenth century is the starting point of a distortion between an archaic remaining manor and an increasing population whereas deductions are maintained in their integrality
Monnier, Franck. "L'Opéra de Paris de Louis XIV au début du XXe siècle : régime juridique et financier." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020072/document.
Full textSince the eighteenth century, the Paris Opera has been considered to be a “public service corporation”. Many missions were assigned to the theatre: the Opera should traditionally offer the viewer lyrical opuses in a national genre, but it’s role was also to represent the authorities, serve foreign affairs and support a section of the craft industry. The functioning of the "public service of the Opera” raises questions of public order and management. A legal framework was implemented. The police for the theatres was reformed and adapted to the peculiarities of the activity: censorship, police surveillance and fire fighting arrangements were organized by specific measures. The administration of the Opera underwent several upheavals. The authorities hesitated between an ambiguous system of delegation to subsidized contractors and direct state control (or local government control). These institutional reforms had an impact on the legal status of the artists, on the development of their careers and on the organization of their pension fund. All the information necessary for the development of this work is not to be found in the legal regulations. Our method was to cross the legal sources with administrative records and balance sheets, in order to compare the actual running of the theatre with it’s "ideal" functioning, planned in offices, far from the material difficulties of the actual execution. This study reveals the normative force of customary uses in administration, as well as the phenomenon of diversion of the rules by the administrators and the staff. This mode of functioning, often unknown to the bureaucracy, remains the only element of stability in the Opera, since the reign of Louis XIV until the Third Republic
Feiertag, Olivier. "Wilfrid Baumgartner, les finances de l'Etat et l'économie de la Nation (1902-1978) : un grand commis à la croisée des pouvoirs." Paris 10, 1995. http://www.theses.fr/1995PA100019.
Full textLagneau-Ymonet, Paul. "Entre le marché et l'Etat, les agents de change : une socio-histoire économique de l'intermédiation officielle à la bourse de Paris." Paris, EHESS, 2009. http://www.theses.fr/2009EHES0110.
Full textBetween the Market and the State: the Agents de Change. A Historical Economic-Sociology of the Official Stockbrokers at the Paris Stock Exchange. The doctoral dissertation offers a historical economic-sociology of the official stockbrokers at the Paris stock exchange -the agents de change, until their disappearance in 1988. This study gives us a revealing insight of the relations between the State and the market. Where the State still has major interests in monitoring financial intermediation, through legal or informal delegation of powers ; where private actors already thrive in exploiting de jure or de facto monopolistic positions. The first part of the dissertation analyses the constitution into a guild ("une corporation") of the official stockbrokers' group during the nineteenth century. The second part examines the results of this corporative organisation on the way the agents de change ran their businesses in the nineteen-sixties and nineteen-seventies. In so doing, the study reveals the prerequisite for entrepreneurship. The third part describes the international and macroeconomic dynamics which contributed in the new rise of transnational financial activities as early as the nineteen-sixties. At the dawn of the nineteen-eighties, in France, this combination of international as well as national trends lead, to the renewal of the Paris stock exchange as a crucial institution of French capitalism. The fourth part shows the effects of the financial deregulation on the agents de change and their guild. The fifth and last part documents the disappearance of the agents'guild 10 the late runeteen-eighties. By the end of the dissertation, it appears that deregulated financial markets have not reduced the very ambiguities of financial activities. Indeed financial activities still involve general interest too much for the State to abandon them to private agents. But deregulation and privatizations have dispossessed the State from its traditional means to monitor financial activities and their professionals
Guillon-Guépin, Armelle. "De l'administration des anciennes villes de commune du Poitou au XVIIIè siècle." Poitiers, 2007. http://www.theses.fr/2007POIT3011.
Full textThe reforms undergone by the body of cities beginning with the reign of Louis XIV had for effect the alteration of the old forms handed down from their history. If, at first, the only end of these modifications is to misappropriate the municipal finances for the profit of the royal treasury, at the end of the eighteenth century, a more political intention emerges : the will to make the French participate in decision making on a national level. Meanwhile, insensitive to all these changes, the mayors and the municipal magistrates of the cities continue to fulfill their missions in the service of the inhabitants under the benevolent supervision of the administrator
Fabre, Karine. "L’influence de l’évolution des modes de financement des entreprises sur le modèle comptable français entre 1890 et 1939." Paris 9, 2008. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2008PA090047.
Full textThe objective of this thesis is to study the influence of financing choices on the accounting practices prevailing in France over the period 1890-1939. The choice of this particular period is due to the absence of accounting standards, which allowed firms to choose their accounting practices with a large degree of freedom. On the other hand, in this period, firms benefited from a potential access to different external sources of financing. The thesis presents two case studies, based on the analysis of annual reports of two French companies, Schneider and L’Air Liquide. The first company relied heavily on self-financing. This financing choice was encouraged by the application of a static accounting system, which remains unchanged between 1890 and 1939. The second one resorted recurrently to capital increases to finance its growth. This choice of financing implied the adoption of a dynamic approach to accounting. Through these case studies, the thesis proves the existence of a close relationship between financing choices and accounting practices. Such relationship can only be explained by resorting to a broader set of factors, such as shareholder structure, sector of activity, and managers’ profile
Cretté, Olivier. "L’incidence des facteurs socioculturels dans le reporting financier et le reporting sociétal : Un essai de comparaison entre la France et l’Allemagne." Thesis, Paris, CNAM, 2012. http://www.theses.fr/2012CNAM0819/document.
Full textThis study, in the extension of researches aimed at harmonising accounting internationally (IAS/IFRS) and implementing Corporate Social Responsibility (CSR) indicators from a processual and “historical evolutional” angle, tends to differ from them by focusing on the means to analyse the information issued from financial (IAS/IFRS) and extra-financial (CSR) reporting released during the 2006-2010 period by the listed companies which compose the French and German stock market indexes respectively CAC40/SBF120 and DAX30/DAX100, and replacing an oftentimes inductive approach in this field with a hypothetical and deductive process. It compares the collected data on the one hand, and the needs of shareholders/investors and third parties as a whole on the other hand, on either side of the Rhine, on the basis of the theoretical frame of the agency theory and the stakeholder theory.The method employed, which is both quantitative and qualitative, aims to do as follows. First use of tools for measuring based on averages, medians and regression studies combining many variables essentially expressed in the form of accounting and financial ratios (IAS/IFRS); this measure extends to the listing of words occurrence in the extra-financial information supports (CSR and sustainability reports). Then question the administrative and financial managers in charge of the application of the IAS/IFRS referential and the managers responsible for the CSR and sustainability communication within these companies we selected with reference to matrixes based on the “fuzzy logic” theory tools. We do not investigate the influence of IAS/IFRS standards/CSR indicators neither on financial performance nor in terms of expected return on the capital asset. We can observe that our results show nuances of perception of IAS/IFRS standards and CSR goals in the financial and extra-financial reporting that are likely to be attributed to socio-cultural factors, and reflecting a governance much more aimed at shareholders in France than in Germany
Bonin, Hubert. "Les banques françaises en économie libérale (1919-1935) : efficacité, innovation et rapports de forces." Paris 10, 1995. http://www.theses.fr/1995PA100015.
Full textThe official regulation of the banking economy is issued from the predominant liberalism. The capital and the upper administration of the banks belong to the private area of capitalism. The interbanking competition is hard. The crafts, the investments and the combativity of the banks explain the plasticity of the competitive positions on the markets of the collection of deposits, of the diverse aspects of the savings banking activities, of the credit commercial banking and of the financial bank. The necessity of refinancing) justify innovations and adjustments in the offer of credits and of financial services and in the analysis and the control of the risks. The thesis evaluates the talents of the banks in the exercise of their various business activities, and their more or less aptitude to satisfy the needs of the economy in the successive periods of growth and crisis
Pagès, Gaspard. "La métallurgie du fer en France méditerranéenne de l'Antiquité au début du Moyen Âge : jalons d'une approche interdisciplinaire." Phd thesis, Université Paul Valéry - Montpellier III, 2008. http://tel.archives-ouvertes.fr/tel-00357391.
Full textDes inventaires bibliographiques précis sont dressés pour envisager le problème dans son ensemble et faire état des connaissances acquises par le passé, mais cette thèse s'ancre principalement sur les études inédites et détaillées de douze contextes métallurgiques dits témoins et significatifs de problématiques propres. Ces derniers sont documentés par l'ensemble des données archéologiques et, spécialement, sur la base d'une description rigoureuse des aménagements, du tri de près de vingt-huit mille pièces métallurgiques – objets et scories – et de l'analyse archéométrique de cent soixante-neuf d'entre elles.
Cette thèse est structurée autour des trois grandes activités qui se dégagent de la chaîne opératoire de la métallurgie du fer directe : la production du matériau fer – la réduction directe du minerai –, la fabrication des objets – leur forgeage – et le commerce du matériau fer sous une forme semi-finie – la circulation des demi-produits. Ainsi, à travers l'évolution de ces trois types d'activités économiques, il est possible de mettre en évidence les choix et les comportements qui ont été adoptés pour un même exercice des cadres antiques à l'orée de la réforme carolingienne pour, au final, contribuer à une meilleure connaissance de la société de l'époque romaine au début du Moyen Âge en Gaule du Sud.
Truffinet, Nicolas. "Fondations philanthropiques et recherche médicale en France au tournant des XXe et XXIe siècles." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01H064/document.
Full textUsually considered in the american context, philanthropy is the subject of a growing number of studies in France also. We here examine non-profits that are dedicated to health sciences, at the juncture of two distinct fields: history of medical research and history of charitable foundations. Our first objective is to list and describe these organizations: their actions, functioning and economic models. The second one is to interpret their expansion since the end of the 20th century – the number of French foundations all types combined doubled in 15 years, as did their assets and expenditures. New legal forms were created, most notably the endowment fund («fonds de dotation») in 2008, as legislation in this field developed. By encouraging tools whose purpose is to collect private money, are public authorities initiating a form of disengagement, or at least a restructuring of their missions? The answer must remain nuanced, but it is notable that studying charitable funds and foundations places us at the heart of another field: history of State transformation, which we hope to shed some light on, by showing its implications for researchers, who are facing a growing complexity in science funding
Daudin, Guillaume. "Le rôle du commerce dans la croissance : une réflexion à partir de la France du XVIIIe siècle." Phd thesis, Université Panthéon-Sorbonne - Paris I, 2001. http://tel.archives-ouvertes.fr/tel-00586912.
Full textBoulaaouin, Jérôme. "La mense archiépiscopale, un établissement public du culte pendant le régime concordataire : étude du cas de l'Archevêché métropolitain d'Aix-en-Provence." Thesis, Aix-Marseille, 2020. http://www.theses.fr/2020AIXM0019.
Full textThe episcopal and archiepiscopal menses designate the incomes of a bishopric assigned to the maintenance of its holder, that is to say to a bishop or an archbishop outside the period of vacancy of their seat. These last ones are recognized by the canon law since low Antiquity before being suppressed a first time during the French Revolution. They find a legal existence thanks to the Imperial Decree of November 6, 1813. Indeed, Napoleon and his minister of religion Felix Julien Jean Bigot de Préameneu integrate them into Concordat’s right in the form of ecclesiastical establishment. This means that menses become public institutions of worship. It has the effect of placing all incomes of the French episcopate within the fold of the rules of public accounting. These public establishments of a particular kind are suppressed by the separation law between the churches and the state of December 9, 1905, and are replaced by the diocesan associations; except in the three departments of Moselle, Bas-Rhin and Haut-Rhin where menses are maintained as public institutions of "sui generis" type in French law. This doctoral thesis in the history of law aims to highlight the functioning of this type of institution through the study of the archiepiscopal mense of the metropolitan archbishopric of Aix, Arles and Embrun from 1791 to 1906, thanks to the description of many archival documents
Guinand, Julien. "Faire la guerre pour le roi aux portes de l'Italie : (1515-1559)." Thesis, Lyon, 2017. http://www.theses.fr/2017LYSE2109.
Full textWar in the royal army under Francis I and Henry II has long been perceived in historiography as poorly adapted to modern military requirements, which are closely associated with the use of firearms and the infantry. The weight of the chivalrous traditions and the lack of a complex military art seem decisive in this lack of innovation. On the other hand, another historiographical movement sees this practice of war as more violent and modern, with the use of foot soldiers and mercenaries giving rise to a culture of carnage and a level of savagery never seen before. It is thus opposed to medieval warfare, which was more controlled in appearance.This work questions the praxis of war of the king’s men and population in order to find the right level of their commitment. The Italian border, between the Rhone and the Po, in the southeastern part of the kingdom of France was chosen as the theatre of operations to be studied in this work. Its geographical marginality and the harshness of its relief offer an atypical situation to study the war in its complexity. Human, material, and logistical resources tested to their limits allow us to consider all the aspects of war. Everyone’s service can only be the result of a careful thought process. It mirrors the military imperatives and the expected war effort, and it is lived in both collectively and individually. It is not improvised by mere temerity. It is to be understood through the exchanges between men and State bodies comprising the Crown and the King. It thus reveals the organization of competences between the monarchical State and the local authorities. It updates their evolutions. Lastly, it concerns the crowd of people engaged in the military and non-combatants alike, who experience the ordeals of confrontations. The latter participated in making them live their conflicts through that of the king. This study is therefore that of a society at war confronting military conjunctures with its legacy and innovations, and it rejects the idea of a binary opposition between medieval war and modern war
Naji, Ilias. "Le retournement des retraites (1983-1993) : Acteurs, histoire, politiques de l’emploi et circuits financiers." Thesis, université Paris-Saclay, 2020. http://www.theses.fr/2020UPASU006.
Full textThis sociology thesis focuses on recent pension reforms in France between the 1970s and 1990s. The last reform favorable to retirees dates back to 1983, when the retirement age was lowered from 65 to 60. In 1993, the first reform unfavorable to retirees took place with an increase in the contribution period, the length of the average annual salary and price indexation.From a sociological perspective of controversies, public policies, statistics and justifications, this work proposes a return to the pension reforms between the 1970s and 1990s, based on a cross-analysis of archives from trade unions (CFDT and CGT), administrations (Social Security and Budget Departments, Ministry of Social Affairs and the Economy) and employers (UIMM and CNPF). Different struggles between actors concerning the problematization of pensions and the organization of the financial circuit of the Social Security are thus studied.The thesis is in dialogue with the literature on the history of social security and the social state. It proposes to approach social security and its policies from an approach combining the study of problematizations, financial circuits and strategies of actors.The thesis defends a main result: employment policies framed the content of pension policies between the mid-1970s and 1993. During the 1970s, pensions and early retirements were gradually used to take older people out of the labour force. From 1983 onwards, the adoption of the policy of competitive disinflation led to a compression of pension expenditure and the removal of the contribution rate from the legitimate parameters of the reforms. This thesis therefore proposes a history of pension reforms that gives more prominence to employment policies than the usual narratives centred on the aging of the population. The reversal of pensions between reforms favourable to retirees and those unfavourable to them can thus be understood in the light of the shift in employment policies.Other results are also presented in this work. They concern the link between statistics and reforms, the problematization of pensions, the uses of "contributivity" and the construction of financial circuits
Malgras, Philip. "L'union fait la force : la bonne famille en ses réseaux. L'ascension prodigieuse des Cibiel, du colportage à la haute finance (1754-1914). Théorie de l'acteur stratégique appliquée à l'Histoire de la famille." Thesis, Sorbonne université, 2018. http://www.theses.fr/2018SORUL021.
Full textThe present thesis aims at determining the origins and forces of the social climbing of the French family Cibiel, between 1754 and 1914, through four generations. Within these 160 years, the family rose from local peddling to international trade and finance. Starting from textile trading in the Southwest of France, the Cibiels gradually built a financial and industrial empire which stretched over all the fields impacted by the Industrial Revolution — transports, mining, metallurgy, urban modernizing —, and accumulated a considerable estate. The analysis of this gradual transformation enables the understanding of the strategies and logics implemented by the various "players" of the family. They forged synergistic common games and individual games to conquer a major economic and socio-political power within elite networks. Their social climbing hinges on an unusual family network, that developed itself through a counters approach, similar to the Rothschilds network. The network analysis and the sociology of organizations methodologies have been used, particularly the "strategic player" theory of Michel Crozier and Erhard Friedberg, to study the Cibiels’ dynamics. They support the assessment of what makes unity a strength. The emergence of a "key player" at each of the first three generations plays a leading role in the family collective. With the break introduced by an intrafamilial "confrontational strategy" at the last generation came the end of the prodigious "good fortune" of the Cibiel family and of its singular success story
Sferlea, Elena. "L'évolution de l'administration locale : les cas de la Roumanie et de la France depuis le début des années 1990." Thesis, Paris Est, 2010. http://www.theses.fr/2010PEST2007.
Full textThis research focuses on the evolution of the local government in Romania and France since thebeginning of the 1990s. The study of different initial conditions in both countries has been followedby the analysis of the major developmental stages of the legal framework concerning localauthorities : the relatively recent accession to (for Romania) or reinforcement of (in France) theconstitutional status of the communities and the evolution of the law corpus operating the transferof competencies and resources for local communities. This analysis revealed a conception ofreforms that has many similarities, but also some different implementation. An evaluation of thelevel of decentralization achieved in the two countries has been undertaken in the light of thecriteria of the European Charter of Local Self-Government. It identified the progress made by eachcountry, but also the opportunities for improvement. In the end, it was found that beyond an initialcontext and particularities of the administrative map, beyond the different application of reforms,Romania and France show today a very similar degree of decentralization, broadly consistent withthe requirements of the Charter
Sommé, Monique. "Isabelle de Portugal, duchesse de Bourgogne, une femme au pouvoir au quinzième siècle." Lille 3, 1995. https://books.openedition.org/septentrion/121370.
Full textIsabel of Portugal, became in 1430 wife of Philip the Good, duke of Burgundy, has exercised her authority and her protection on a large family compound of her son Charles, bastards of the duke, cousins, nepews and nieces, some of whom were portuguese. She had at one's disposal abundant resources, some attributed to the maitre de la chambre aux deniers for the functioning of her household, others own stocks coming from her domains in Flanders, Artois and Burgundy, gifts or taxes. Her household more four hundred persons of whom were identified constituted a protected environment of men and women, nobles and commoners, who shared her itinerant life, mainly in low countries. The stability of the employment was remarkable. The duchess was associated to the state government by the duke and, in his absence, was appointed to govern. She has showed a great competence in the financial administration and acted efficiently in the diplomatic relations of burgundy with england and France. According to her request her househould was broken-up in 1455 and in 1457 she retired out of the court to life in charity and to encourage the new forms of religious life, but she came back to the public life during the first years (1467-1471) of the reign of Charles the Bold
Lefèvre, Sylvain. "Mobiliser les gens, mobiliser l'argent : les ONG au prisme du modèle entrepreneurial." Phd thesis, Université du Droit et de la Santé - Lille II, 2008. http://tel.archives-ouvertes.fr/tel-00365280.
Full textNotre thèse met en lumière l'articulation délicate des trois éléments qui permettent ce tour de « magie sociale » : d'une part le travail institutionnel de légitimation des pratiques, d'autre part les dispositions complexes des engagés où prévaut l'étroite imbrication entre compétences professionnelles et appétences militantes, et enfin le maniement d'instruments qui garantissent une collecte symboliquement « propre ». Du siège des ONG aux groupes locaux de bénévoles de Greenpeace et Handicap International, en passant par les agences de fundraising, c'est à une enquête ethnographique sur l'institutionnalisation d'un répertoire de mobilisation managérialisé que nous convions le lecteur.
Chatzis, Konstantinos. "La régulation des systèmes socio-techniques sur lalongue durée : le cas du système d'assainissement urbain." Phd thesis, Ecole Nationale des Ponts et Chaussées, 1993. http://tel.archives-ouvertes.fr/tel-00345049.
Full textorganisationnelles) développées au sein des systèmes socio-techniques, c'est à dire des systèmes composés d'éléments techniques (physiques) et organisationnels, formellement
organisées sur la base de normes, des règles et de rôles, plus ou moins standardisés, en vue de réaliser des objectifs prédéfinis. Son terrain empirique est composé de trois systèmes socio-techniques. Deux historiques relativement brefs, portant sur le monde
industriel (taylorisme : 1880-1980), et le métropolitain de Paris (1900-1990), préparent le terrain pour la présentation systématique du concept central de ce travail, celui de mode de régulation, à travers lequel nous essayons de donner un fondement théorique à
l'explication du mouvement — émergence et formation, stabilisation, crise — des pratiques de régulation développées au sein d'un système socio-technique. Une fois le concept de mode de régulation exposé, nous procédons à une étude approfondie des
pratiques de régulation dans le domaine de l'assainissement (1850-1990).
Les lectures parallèles des trajectoires de trois systèmes étudiés ici révèlent des connivences quant aux logiques de régulation à l'oeuvre. Pensée et projetée sur un mode homéostatique, la régulation cherche son efficacité dans la norme et les pratiques
codifiées ; ces dernières étant objectivées très souvent dans des dispositifs techniques et cristallisées dans des architectures fonctionnelles marquées par des cloisonnements forts et pauvres en communication. Or, cette logique semble entrer aujourd'hui entrer dans une phase de mise en cause profonde. La dernière partie de la thèse, centrée sur les mutations actuelles dans le domaine de l'assainissement, essaie de dessiner les lignes de force qui paraissent majeures dans les évolutions en cours.
Cournarie, Emmanuelle. "Approche socio-anthropologique d'une reconversion industrielle : de l'horlogerie aux microtechniques à Besançon." Phd thesis, Université de Franche-Comté, 2011. http://tel.archives-ouvertes.fr/tel-00839114.
Full textTherrat, Sylvain. "Les institutions villageoises du Forez (XVIe- XVIIIe siècles) : d’une grande autonomie à l’insertion dans les nécessités et le contrôle de l’État moderne." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30059.
Full textTax district almost overlapping the parish in a land of personal taxes, the rural community is, with the lordship, the main pole framing the rural life.Enjoying considerable independence in the early days of the sixteenth century, the villages of Forez are very weakly institutionalized and the life of their institutions is based on a confusion of all bonds in one common place of deliberation. However they will be faced with the centralization effort undertaken by the monarchy. Their institutional functioning, rudimentary, based on a single meeting, and consuls elected to fulfill the collective obligations of the village, will yield to the constraints imposed on them by the modern state and its ever-increasing weight of taxation. The autonomy of villages will therefore decline as an absolute monarchy was strengthened.Thus, until the 1670s, the institutional life of the villages of Forez is essentially internal. The increasing encroachment of outside authorities, however, leads to greater control over the effectiveness of the obligations imposed on the village. This double bind, more onerous obligations and increased control, brings transformation of village institutions. Their organization will be more identifiable but operating in a radically different way : compactness that characterized the village was then lost in an institutionalized participation
Schultz, Emilien. "Construire une économie de la recherche sur projets. L’installation de l’Agence Nationale de la Recherche en France et ses conséquences dans les domaines de la génomique végétale et de la chimie durable." Thesis, Paris 4, 2016. http://www.theses.fr/2016PA040106.
Full textThe National Research Agency (ANR) created in 2005 brings the French research system closer to Anglo-saxon ones, where funding agencies play an important part in research policies. Based on an investigation of the ANR and two funding programs in plant genomics and green chemistry, this dissertation shows the significant role played by the ANR in the transformation of funding allocation in France. It contributes both to sociology of science policies and to sociology of organisations. We use data from interviews with researchers, statistical analysis of submitted projects and various reports and media contents. We show that the ANR is an intermediate and semi-autonomous organisation whose aims have significantly evolved since its creation in 2005. The definition of its missions has been a continuous object of struggles which can be seen in the « career » of the agency. Because the ANR mainly « governs through projects », its activities led to the multiplication of competitive calls for projects in France. Some of the consequences are the singularisation of local situations, the scattering of research communities and a change in how researchers behave regarding fundings. More broadly, we show that the multiplication of competitive project funding opportunities leads to an « economy of projectified research ». In this type of economy, the main issue for researchers is to control the way their research is converted into « project » in order to be funded
Klein, Olivier. "Les horizons de la grande vitesse : Le TGV, une innovation lue à travers les mutations de son époque." Phd thesis, Université Lumière - Lyon II, 2001. http://tel.archives-ouvertes.fr/tel-00720552.
Full textGandini, Cristina. "Des campagnes gauloises aux campagnes de l'Antiquité tardive : la dynamique de l'habitat rural dans la cité des Bituriges Cubi (IIe s. av. J.-C. - VIIe s. ap. J.-C.)." Phd thesis, Université Panthéon-Sorbonne - Paris I, 2006. http://tel.archives-ouvertes.fr/tel-00128373.
Full textL'étude repose sur des données de prospections archéologiques – aériennes et pédestres -, complétées par la documentation provenant de sites fouillés.
Après avoir mesuré les distorsions qui affectent la carte archéologique, notre approche s'est développée selon trois axes : typologique, spatial et diachronique. Pour étudier la manière dont un espace est occupé, la première étape consiste à identifier les formes de l'habitat et à en percevoir la variété, ce qui revient à élaborer une classification. L'originalité de cette démarche réside dans la combinaison de variables qui n'ont jamais été associées pour la caractérisation des sites. A l'occasion de cette analyse, une importante réflexion a été menée sur la pertinence des critères permettant de caractériser et de hiérarchiser les habitats ruraux gallo-romains. Ce classement a ensuite permis d'appréhender l'organisation du peuplement, au long des huit siècles pris en compte dans cette étude, en mettant en évidence le rôle joué par chaque établissement dans la structuration du réseau d'habitat. Leur répartition a été confrontée aux informations environnementales disponibles, en ayant recours à un Système d'Information Géographique. Les stratégies de l'occupation rurale ont ainsi pu être analysées et ont fait apparaître des modes d'occupation du sol variés au sein de cette entité géographique.