From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902

During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and practises were adapted to meet project management purposes. This research focuses on the roles that can be fulfilled by this accounting system. For this purpose, the classification system of organizational roles of accounting by Burchell et al. (1980) is used and the potential roles of accounting change over time according to political background and parliamentary control are considered.Great Exhibitions; public finance; accounting practises; accounting system roles; France; nineteenth century

Roles of accounting practice in a public setting: the case of the Parisian Great Exhibitions (1855-1900).

The five Universal Exhibitions held in Paris between 1855 and 1900 share the particularity of having been, unlike their British counterparts, financed first wholly, then in part, by the Government. Public financing led to public finance principles (budgetary and public accounting) being applied to the organisation of the Exhibitions. Along with these, the organisation in charge of running these events imported a set of well-formatted techniques. However, these techniques (budgeting and accounting technique) were part of a highly specific type of organisation that bore all the hallmarks of a project:  an Exhibition is characterised by strong notions of vision, intentionality and voluntarist action: it seeks to achieve objectives (of presentation/democratisation and dissemination) which require a certain number of specific activities to be set up, the results of which, subject to uncertainty or exogenous variables, must be measured both as preparations advance, and then again retrospectively, after the event.  an Exhibition is an event limited in time and space (it opens on a given date and for a length of time decided by the law (or decree) and its organisation is traditionally divided into four well-defined phases: preparation, realisation, exploitation and liquidation. The principles of public finance must therefore be adapted to a specific organisational environment and in particular, to the managerial constraints of the event. The system of accounting information is very much part of a process of organisational perception, governance and strategic mobilisation. The Universal Exhibitions provide an original field of investigation for examining the roles attributed to accounting within the framework of the organisation of such events. The originality here derives as much from the context (a project to be managed over a period of time and where no tool or project management model existed (Michaïlesco, 2007)) as from the public nature of the accounting technique used. Indeed, since knowledge of public accounting practice is incomplete, the study of organisation by the state would seem extremely interesting for the history of public finance (Thuillier, 1999). From this point of view, the Universal Exhibitions organised in Paris during the second half of the 19th century were organised under two different political regimes and within two distinct public finance frameworks. Changes in the regulations governing public finances had an impact on the powers bestowed on the organisations in charge putting on the Exhibitions. The accounting systems which were set up therefore had to be adapted to fit within the time limit. Moreover, public accounting was designed with the aim of controlling the collection of taxes and their use (Lemarchand, 1999), which is different from running an Exhibition, in particular if the event is seen in terms of project management. This change of objective modified the use of accounting systems and led to the emergence of specific roles that had to evolve as a result of both the accumulation of knowledge and the political context. The aim of this article is therefore to analyse the role of public accounting within the framework of the five Universal Exhibitions organised in Paris during the second half of the 19th century. The analysis was carried out using Burchell & al.âs classification system (1980). The latter distinguishes between four types of role assumed by accounting systems with reference to the characteristics of decision-making within an organisation. Indeed, decision-making is affected by adhesion to an objective and the uncertainty surrounding the consequences of the action taken. Depending on the degree of adhesion and uncertainty, decision-taking is described as âdecision by computationâ, âdecision by judgementâ, âdecision by compromiseâ, or âdecision by inspirationâ. The roles of accounting ascribed to these are as follows: âanswer machinesâ, âlearning machinesâ, âammunition machinesâ and ârationalization machinesâ. Two groups of Universal Exhibitions have been identified: those held under the Second Empire (the 1855 and 1867 Exhibitions) and those held under the 3rd Republic (the 1878, 1889 and 1900 Exhibitions). This division into two main periods allows us to take two important factors into account: on the one hand, the change of political regime that influenced the rules of public finance and on the other, the constitution of fairly general principles for the running of these events. The comparative study of these two groups of Exhibitions reveals that two distinct roles can be allotted to the accounting systems: a learning role during the Exhibitions of the first period, then a rationalization role in the case of the Exhibitions held during the second period. Under the Second Empire, the Universal Exhibitions financed exclusively by the Government were supported by strong political, economic and social aims. The importance given to holding such an event dispensed these projects from control by Parliament, whose influence had already been weakened considerably under Napoleon III. Although the decision to organise an Exhibition was unanimous, lack of knowledge on how to run such a project meant there was great uncertainty as to the consequences of decisions since the concept was new. Experience of running such a wide-ranging project therefore had to be acquired. An accounting system based on the rules and principles of public accounting and adapted to the events in question therefore met these needs. Within the framework of the Universal Exhibitions organised under the Second Empire, accounting may therefore be analysed as a learning instrument and aid to decision-making (learning machine). The arrival of the 3rd Republic and with it the return of strict parliamentary control, saw great controversy emerge as to the economic usefulness of Universal Exhibitions and the financial implication of the Government in their organisation. The difficulty in obtaining a consensus on how they should be run led to a process of retrospective justification in which accounting acquired considerable importance. Despite the financial disengagement of the Government, the principles of public finance were still applicable but had evolved as a result of changes in the political and economic environment. Experience acquired in the organisation of the preceding Exhibitions reduced the uncertainty inherent in evaluating the consequences of decisions taken. However, the need then arose to rationalize the existence of these events and the use of the private finances obtained. Budgetary procedures were strengthened and there was an overproduction of information in the shape of financial reporting and statistics. In this context, the accounting system, which had been adapted many times after the first Exhibitions as a result of changes in the environment, was then used to rationalize the action taken (rationalization machine). The documents used to carry out this study are of two different kinds. On the one hand, there are the various documents generated by the organization of the Exhibitions (correspondence, plans of the exhibition palaces, photographs, administrative and accounting documents etc.) that were presented to the national archives by the Ministry for Commerce between 1877 and 1910 (de Maurepas, 1998). In addition to these documents there are the official reports written by the general commissioners of the successive Exhibitions assessing the organisation of the events and the results (these reports are available in the Bibliothèque Nationale de France and the Bibliothèque des Arts Décoratifs).finance publique; système d'information comptable; Rôles de la comptabilité;

A class of finite-element methods for singularly perturbed second-order differential equations

AbstractStandard Galerkin finite-element methods give poor accuracy when applied to second-order elliptic problems with a significant convective term. An upwind finite element was introduced to overcome this difficulty for constant-coefficient problems with zero-source term. This paper extends the use of this type of element to variable-coefficient problems with nonzero-source term by introducing a class of generalised upwind elements, called comparison-upwind finite elements. Two elements from this class are presented in detail. In this paper, we obtain nodal error estimates and global L1 and L2 error estimates for both methods. Finally, some numerical results are presented which demonstrate the methods' accuracy

Distribution of free amino acids, polyphenols and sugars ofZiziphus jujubapulps harvested from plants grown in Tunisia

Ziziphus jujubapulps are very much appreciated by the inhabitants and have beenrecently exported. This article reports on the chemical composition (amino acids,polyphenols and sugars) of the pulps of fourZ. jujubaecotypes (Choutrana, Mahdia,Mahres and Sfax). The major amino acids identified were proline, aspartic acid andglutamic acid. Among these, proline was the most abundant amino acid (17.4 mol).Considerable differences in total phenolic contents (15.85 mg/L) were found.Predominant phenols identified by using HPLC were rutin (1.09 mg/L) and chlorogenicacid (2.57 mg/100 g). Sugars isolated fromZiziphuspulps were found at a rate of43.52%. Using HPLC method, three sugars from the pulp extract were identified:glucose, galactose and sucrose. The Mahdia ecotype was the richest in these sugarswith 0.45, 136.51 and 113.28 mg/L, respectively

Use of electrochemical techniques to study the corrosion of metals in model fluoride melts

Molten fluorides are appealing coolants for innovative nuclear systems but structural alloys may undergo corrosion at high temperature. Because corrosion primarily occurs via electrochemical reactions, electrochemical techniques are ideal for the study of corrosion thermochemistry and kinetics. Examples are given. An electrochemical series was established using voltammetry in LiF-NaF at 1173 K. Stability increases in the following order: Na, Cr, Fe, Ni, Mo/W, Ag, Au. Various alloys were also classified according to their oxidation resistance. A cathodic protection method was developed to curb the intergranular attack of some nickel alloys in molten LiF-CaF₂-MgF₂-ZrF₄ containing tellurium vapor at 953 K. Voltammetry and polarization resistance measurement were used to estimate the rate of chromium selective dissolution for nickel base alloys immersed in LiF-NaF at 1073 K and 1173 K

Pluralisme juridique et sécurisation foncière dans une commune cadastrée Le cas de Miadanandriana

Sur la base du décret du 29 août 1929 relatif au droit foncier indigène, une procédure cadastrale a été engagée sur la commune de Miadanandriana en 1935. Depuis l'établissement du plan cadastral jusqu'à l'inscription des titres cadastraux à la matrice foncière, prés de 40 ans se sont écoulés. De gros investissements en moyens humains, financiers et techniques ont été justifiés par le fait que la maîtrise du foncier constitue pour l'administration centrale un enjeu stratégique majeur de gestion des territoires et de leur développement. Aujourd'hui, l'heure est à la décentralisation de la gestion du foncier. Or à Miadanandriana, force est de constater que la gestion du foncier par les citoyens fait déjà intervenir les autorités locales notamment lors d'une recherche accrue de sécurisation foncière

Membrane estrogen receptor-α contributes to female protection against high-fat diet-induced metabolic disorders

BackgroundEstrogen Receptor α (ERα) is a significant modulator of energy balance and lipid/glucose metabolisms. Beyond the classical nuclear actions of the receptor, rapid activation of intracellular signaling pathways is mediated by a sub-fraction of ERα localized to the plasma membrane, known as Membrane Initiated Steroid Signaling (MISS). However, whether membrane ERα is involved in the protective metabolic actions of endogenous estrogens in conditions of nutritional challenge, and thus contributes to sex differences in the susceptibility to metabolic diseases, remains to be clarified.MethodsMale and female C451A-ERα mice, harboring a point mutation which results in the abolition of membrane localization and MISS-related effects of the receptor, and their wild-type littermates (WT-ERα) were maintained on a normal chow diet (NCD) or fed a high-fat diet (HFD). Body weight gain, body composition and glucose tolerance were monitored. Insulin sensitivity and energy balance regulation were further investigated in HFD-fed female mice.ResultsC451A-ERα genotype had no influence on body weight gain, adipose tissue accumulation and glucose tolerance in NCD-fed mice of both sexes followed up to 7 months of age, nor male mice fed a HFD for 12 weeks. In contrast, compared to WT-ERα littermates, HFD-fed C451A-ERα female mice exhibited: 1) accelerated fat mass accumulation, liver steatosis and impaired glucose tolerance; 2) whole-body insulin resistance, assessed by hyperinsulinemic-euglycemic clamps, and altered insulin-induced signaling in skeletal muscle and liver; 3) significant decrease in energy expenditure associated with histological and functional abnormalities of brown adipose tissue and a defect in thermogenesis regulation in response to cold exposure.ConclusionBesides the well-characterized role of ERα nuclear actions, membrane-initiated ERα extra-nuclear signaling contributes to female, but not to male, protection against HFD-induced obesity and associated metabolic disorders in mouse

Risk Factors and Outcomes for Late Presentation for HIV-Positive Persons in Europe: Results from the Collaboration of Observational HIV Epidemiological Research Europe Study (COHERE)

Background: Few studies have monitored late presentation (LP) of HIV infection over the European continent, including Eastern Europe. Study objectives were to explore the impact of LP on AIDS and mortality. Methods and Findings: LP was defined in Collaboration of Observational HIV Epidemiological Research Europe (COHERE) as HIV diagnosis with a CD4 count <350/mm3 or an AIDS diagnosis within 6 months of HIV diagnosis among persons presenting for care between 1 January 2000 and 30 June 2011. Logistic regression was used to identify factors associated with LP and Poisson regression to explore the impact on AIDS/death. 84,524 individuals from 23 cohorts in 35 countries contributed data; 45,488 were LP (53.8%). LP was highest in heterosexual males (66.1%), Southern European countries (57.0%), and persons originating from Africa (65.1%). LP decreased from 57.3% in 2000 to 51.7% in 2010/2011 (adjusted odds ratio [aOR] 0.96; 95% CI 0.95-0.97). LP decreased over time in both Central and Northern Europe among homosexual men, and male and female heterosexuals, but increased over time for female heterosexuals and male intravenous drug users (IDUs) from Southern Europe and in male and female IDUs from Eastern Europe. 8,187 AIDS/deaths occurred during 327,003 person-years of follow-up. In the first year after HIV diagnosis, LP was associated with over a 13-fold increased incidence of AIDS/death in Southern Europe (adjusted incidence rate ratio [aIRR] 13.02; 95% CI 8.19-20.70) and over a 6-fold increased rate in Eastern Europe (aIRR 6.64; 95% CI 3.55-12.43). Conclusions: LP has decreased over time across Europe, but remains a significant issue in the region in all HIV exposure groups. LP increased in male IDUs and female heterosexuals from Southern Europe and IDUs in Eastern Europe. LP was associated with an increased rate of AIDS/deaths, particularly in the first year after HIV diagnosis, with significant variation across Europe. Earlier and more widespread testing, timely referrals after testing positive, and improved retention in care strategies are required to further reduce the incidence of LP

The Incidence of AIDS-Defining Illnesses at a Current CD4 Count ≥200 Cells/µL in the Post-Combination Antiretroviral Therapy Era

The incidence of AIDS was higher in patients with a current CD4 count of 500-749 cells/µL compared to 750-999 cells/µL, but did not decrease further at higher CD4 levels. Results were similar in those virologically suppressed on combination antiretroviral therapy, suggesting immune reconstitution is incomplete until CD4 >750/µ