Academic literature on the topic 'Tour Saint-Gobain (Paris, France)'

Bergeron, Anne, Sylvie Chevret, Regis Peffault De La Tour, Karine Chagnon, Cedric De Bazelaire, Frédéric Rivière, Marie Robin, et al. "Incidence, Risk Factors and Outcome of Late Onset Noninfectious Pulmonary Complications after Allogeneic Hematopoietic Stem Cell Transplantation: A Prospective Cohort Study." Blood 128, no. 22 (December 2, 2016): 4562. http://dx.doi.org/10.1182/blood.v128.22.4562.4562.

Brignon, Arnaud. "Les « ichtyolites » (Actinopterygii) de la collection Jean-Baptiste Beurard (1745–1835) : intérêt historique et redécouverte de la série type d’Armigatus brevissimus (Blainville, 1818) du Cénomanien du Liban." BSGF - Earth Sciences Bulletin 192 (2021): 34. http://dx.doi.org/10.1051/bsgf/2021025.

Stoddart, Simon. "O. Buchsenschutz, A. Bulard, M.-B. Chardenoux & N. Ginoux (ed.). Décors, images et signes de l'âge du Fer européen. Actes du XXVIe colloque de l'Association Française pour l'étude de l'âge du Fer, Paris et Saint-Denis, 9-12 mai 2002 – thème spécialisé (Revue Archéologique du Centre de la France Suppl. 24). 280+i pages, 263 b&w & colour figures, 7 tables. 2003. Tours: FERACF; 2-913272-09-6 (ISSN 1159-7151) paperback €30 +p&p." Antiquity 80, no. 307 (March 1, 2006): 235–36. http://dx.doi.org/10.1017/s0003598x00093510.

Hoogvliet, Margriet. "A List of 267 French Texts in Tours: A Hub for Reading in the Vernacular." Studi di storia medioevale e di diplomatica - Nuova Serie, December 23, 2020, 115–53. http://dx.doi.org/10.54103/2611-318x/14377.

author, Renaudie Frédérique, and Trelcat Sophie author, eds. Tour Saint-Gobain: Valode & Pistre. Paris: Archibooks + Sautereau éditeur, 2021.

La tour Saint-Jacques: Biographie d'un monument parisien. [Marseille]: Gaussen, 2014.

P, Akehurst F. R., ed. The Etablissements de Saint Louis: Thirteenth-century law texts from Tours, Orléans, and Paris. Philadelphia: University of Pennsylvania Press, 1996.

Céry, Loïc. Saint-John Perse, Aimé Césaire, Édouard Glissant: Regards croisés : actes du colloque international organisé par l'Institut du Tout-Monde, Paris, 19-21 septembre 2012, UNESCO, Bibliothèque nationale de France, Maison de l'Amérique latine. Paris: Éditions de l'Institut du Tout-Monde, 2020.

Akehurst, F. R. P. Etablissements de Saint Louis: Thirteenth-Century Law Texts from Tours, Orleans, and Paris. University of Pennsylvania Press, 2015.

The Etablissements De Saint Louis: Thirteenth-Century Law Texts from Tours, Orleans, and Paris (Middle Ages Series). University of Pennsylvania Press, 1996.

"ing if one remembers that the Industrial Revolution started in France a few decades after England. But several authors [Levy-Leboyer, 1968; Asselain, 1984; and Keyder & O'Brien, 1978] ex­ plain that the French economy always kept up with technological progress in Great-Britain. A massive deceleration in the economy occurred between 1790 and 1810; the French industrial produc­ tion, which was probably equivalent in volume to the English one in 1790, was reduced to a much lower level in 1810. However, a new start occurred after 1810 and the two countries had parallel industrial growths all through the 19th century. Cost accounting systems may have appeared around the turn of and after the 15 th century in Europe [Gamer, 1954]. They actually spread to most firms during the industrial revolution in the 19th century; first in England, then in France, then in the USA, and in Germany. The aim of the present article is to describe the creation and development of such an industrial accounting system at Cie Saint-Gobain. This paper discusses the development of accounting by this very old company (created in 1665) between 1820, when it abandoned single entry bookkeeping, and 1880, when it achieved a full cost system. When examining the archives, this researcher saw no evidence that the textbooks mentioned above were read by anyone at Saint-Gobain. HISTORICAL BACKGROUND OF SAINT-GOBAIN: THE ROYAL MANUFACTURE AND THE PRIVILEGE Instead of continuing to buy glass from Venice, which was too much for the finances of the French kingdom, Colbert encouraged the foundation of a Manufacture Royale des Glaces, established in Rue Reuilly in Paris. The creation and development of the Com­ pany resulted from privileges granted by the monarch to business­ men successively in 1665, 1683, 1688, 1695, 1702, 1757 and 1785. Those privileges made the firm a hybrid one, depending both on public and private laws; on the one hand it had a privilege and on the other hand the legal statutes of a limited Company [Pris, 1973, p. 26]. Having a privilege meant industrial, commercial, fiscal, ad­ ministrative, juridical and financial advantages such as exemption of taxes, free circulation for goods bought and sold, and a prohibi­ tion for anyone to sell the same kind of product. Saint-Gobain was therefore protected from possible rivals and all those years of 194." In Accounting in France (RLE Accounting), 250. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-18.

"After a long discussion on the advantages and drawbacks of each method (production or capital), it was decided that the decision would be made during the next meeting. On March 16, 1832, the Board opted for the capital method. However, the debate was re­ vived less than a year later when at the August 20, 1833 meeting the chief accountant was instructed to compare Saint-Gobain’s and Chauny's respective efficiencies. . . . we shall probably be told, with good reason, that if cost prices are charged with the mostly arbitrary distribu­ tion of overheads, those cost prices are an unreliable means of comparing the economical efficiency of differ­ ent methods of manufacturing. That is why we wish to propose a third way in which overhead expenses of the Headquarters are not charged to any production. For the last four months, Saint-Gobain has been costed at OF79 per square foot. At Chauny, both raw materials and labor are worked out at OF51 per square foot. If you add the depreciation of the building and the machinery of that factory, the cost rises to OF71, and if we wish to have figures that could be compared to those of Saint-Gobain, repair expenses for the machinery, the cost for slack peri­ ods or flawed glass must be added. The records in our accounts are not yet accurate enough and moreover too recent to allow us to give precise figures for these kinds of expenses. But no doubt they will go over OF80; conse­ quently, the question of economical efficiency is settled. The overhead expenses to be shared included traveling ex­ penses, tokens, salaries of administrators, a hypothetical rent for the Paris building, and operating expenses, but the fate of divi­ dends paid to shareholders was not sealed. It was raised on Sep­ tember 4, 1834 by the chief accountant: It has often been said that we should not include divi­ dends in the cost prices: this is a big mistake; a Limited Company must always be considered as a business which, thanks to its repute, can borrow funds for its ac­ tivity: those funds produce interests, which amount must be deducted from the profit ... if the interests were not included in the cost prices, we could not know the real profit of the soda factory. The Continuity of accounting methods. The Board of Directors of Saint-Gobain was also concerned about comparability of ac­ counting data over periods of time and under different variation methods. The following quotation may seem somewhat difficult to." In Accounting in France (RLE Accounting), 261. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-29.

"sented every year and a set of accounts was finally approved by the Board of Directors in October 1832. From these accounts came a steady stream of information in the form of reports from the chief accountant to the Board of Directors, including sets of unitary costs at every stage of the manufacturing process. Moreover, the directors frequently visited the branches of the Company.7 Those three elements combined to create a real Decision Support System. The Manufacturing Process. Before going into the accounting problems, it is worthwhile to describe briefly the operating process for glass. Glass production can best be described as follows: from several raw materials (silica, soda and lime) they produced glass by pouring and flattening it in order to give it its plane shape; the glass was then annealed in order to improve its mechanical qualities. After that “hot process”, the “cold process” began, to rectify or get rid of the shortcomings of the flattening; it was divided into two stages: abrasion, called “douci", gave the two faces their parallelism and general flatness; then polishing, called “poli", to improve the quality of the surface; after abra­ sion, the sheet of glass was translucent but not transpar­ ent, because it was still slightly grained, and it only turned perfectly transparent at the end of the polishing [Daviet, 1988]. In accounting for the production of glass, the company made a distinction between the costs of pouring, abrasion and polishing. Charges were not classified according to their nature, but to their place in the manufacturing process. During the 18th Century, the Company had four branches: its Headquarters in Paris, a mirror factory in Saint-Gobain (Aisne), another in Chauny (Aisne), and a soda factory in Chauny. The first document available is a Profit and Loss Account (Compte de revient) dated from June 30, 1826.8 This Profit and Loss Account was organized according to the in­ ventory production and corresponds to the period beginning July 1, 1825 and ending June 30, 1826. Details of this account are shown in Table 1." In Accounting in France (RLE Accounting), 255. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-23.

"privilege were turned to good account; the company gathered strength to face competition which was a real concern from 1810 onwards. The first competitor appeared in 1770 in England, but the glass that this competitor turned out was not of such quality as to be a threat to Saint-Gobain. Further, the company’s products were protected in France and potential competitors were punished by law until the abolition of privileges in 1790. The first legal French competitor appeared in 1804;1 and the second one in 1823.2 THE NEED FOR A NEW INFORMATION SYSTEM The Accounting System Under the Old Regime In order to understand, analyze and assess the early account­ ing system, it must be remembered that relatively few of the com­ pany records have survived compared with the innumerable docu­ ments that must have been created over a period of 155 years. Pris [1973, pp. 290-8 & 856-64] faithfully described the accounting sys­ tem under the old regime in his Ph.D. thesis, at the end of which he includes copies of most of the documents that have survived. The company was nearly in a position of monopoly with re­ gards to the production of glass. The customers belonged to the King’s court or were local or foreign noble families. Therefore the accumulation of capital was not an essential aim and the market did not seem to be expandable. These are a few elements which give insights about the quality and relevance of the information system required by such a firm. Very little is known about what the accounting system looked like before 1702; the statutes were only concerned with the ac­ counting documents necessary to ascertain the dividends payable quarterly. They included "Inventory" or "balance sheet of bills and payments” (statutes of 1667, 6th item), or “statement of receipts and payments" (statutes of 1695, 18th and 20th items). An annual inventory had existed since the beginning of the company, but only those after 1774 have been preserved. The annual inventories were calculated in Paris by putting together all the inventories of every establishment of the company. The accountants do not seem to have worried about lacking consistent accounting methods; for example, land and buildings, tools and raw materials, finished." In Accounting in France (RLE Accounting), 251. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-19.