Les caravanes russes à Pékin au XVIIIe siècle. Aspects financiers et comptables d'un commerce entre les deux empires

Avec la conclusion du traité de Nertchinsk en 1689 puis de celui de Kiakhta en 1728, la Russie et la Chine inaugurent des relations diplomatiques et commerciales. Les Russes multiplient dès lors l'envoi de caravanes qui parcourent de longues distances de Moscou à Pékin pour le commerce des fourrures. Ces expéditions s'effectuent au bénéfice du tsar qui détient le monopole absolu sur les échanges avec la Chine. Cet article se propose d'étudier l'organisation et les activités des caravanes, afin de mettre en lumière les particularités de ce commerce et de comprendre les raisons pour lesquelles il subit un échec au XVIIIe siècle.commerce, comptabilité, gestion, caravane, Russie, Chine, État, histoire moderne

La codification du droit et la comptabilité publique en Russie impériale : le « Recueil des règlements comptables » de 1848

Sous le règne de Nicolas Ier, la grande codification du droit public mise en œuvre par le comte M. M. Speranskij a donné lieu à la première systématisation de la législation comptable russe. En 1848, fut promulgué le « Recueil des règlements comptables» qui devient un événement majeur dans l'histoire de la comptabilité en Russie impériale. Il constitue un ensemble complet et cohérent qui décrit et codifie les principes, règles et procédures régissant la pratique financière et comptable de l'État. En analysant les modalités d'élaboration, la forme et le contenu de ce texte, notre communication s'interroge sur les rapports qu'entretient la comptabilité avec le droit dans une perspective historique. Cette étude rejoint les travaux de recherche qui s'intéressent au processus de production des normes comptables et à leur rôle dans les différents organisations et contextes historiques et géographiques.histoire de la comptabilité; comptabilité publique; codification du droit; normes comptables; Russie

Édition, diffusion et réception des premiers ouvrages sur le commerce et la comptabilité en Russie au XVIIIe siècle

À partir du XVIe siècle, des ouvrages destinés à aider les négociants dans leurs pratiques commerciales et en particulier à leur apprendre les techniques de la comptabilité circulent à travers l’Europe. Il faut attendre la seconde moitié du XVIIIe siècle pour qu’ils apparaissent en Russie. En prenant la mesure du rôle grandissant des marchands dans l’État et la société, la monarchie tenta d’organiser l’enseignement commercial et favorisa la diffusion de cette littérature. Ces premiers écrits, leur contenu, les conditions de leur diffusion, leur impact sur l’instruction et les pratiques des marchands de cette époque font l’objet de la présente étude. Cela donne l’occasion de souligner la parenté des publications russes avec l’ensemble des ouvrages de même nature imprimés en Europe occidentale entre les XVIe et XVIIIe siècles. En effet, leur parution ouvre la voie à la pénétration en Russie des savoirs et des pratiques de la comptabilité moderne. Toutefois, cette littérature n’a pas capté l’intérêt immédiat des milieux marchands russes. Ceux-ci se révèlent majoritairement indifférents à la tenue des livres en partie double et restent attachés aux modes traditionnels de formation professionnelle et de gestion des affaires. En cause, le caractère à la fois novateur et complexe du contenu de ces ouvrages, mais aussi les conditions générales dans lesquelles se déroulait l’exercice du commerce à cette époque et l’identité sociale des marchands. C’est pourquoi l’impact de la littérature commerciale et comptable du XVIIIe siècle sur les pratiques marchandes ne doit pas être surestimé. Cette littérature a surtout marqué la pensée comptable dont le développement s’amorce à partir de cette époque en Russie.  Since the sixteenth century, books written for to help the merchants in their practices and in particular to learn how to keep accounts spread across Europe. Such books only appeared in Russia at the second half of the eighteenth century. At that time, being aware of themerchants’ growing role within the State and society, the monarchy tried to organize a commercial education and encouraged the dissemination of books devoted to the special needs of trade and accounting in the country. So these first works, their content and their impact on the vocational training and the practice of merchants are studied in this paper. It aims to underline the link between these books and the similar literature published in other European countries between the sixteenth and eighteenth centuries. Their publication propagated the modern accounting knowledge in Russia. However, this literature did not immediately captivate interest among the Russian merchant’s circles. They preferred the traditional way of education and are indifferent to the use of double-entry bookkeeping. This can be explained bythe innovative and complex nature itself of the discussed books’ content. It is also important to understand the historical context in which the merchant activity took place at this time and the social position of the merchants. Accordingly, the impact of the commercial and accounting literature on practice of merchants in the eighteenth century should not be overestimated but rather considered in regard to the accounting thought. In fact, it marks the beginning of the development of accounting thought in Russia.Las primeras obras de práctica comercial y contable en Rusia en el siglo XVIII.A partir del siglo XVI, circulan en Europa obras destinadas a ayudar a los negociantes en su práctica comercial y enseñarles las técnicas de la contabilidad. Hay que esperar hasta la segunda mitad del siglo XVIII para que se vean en Rusia. La monarquía rusa, acatando el papel creciente de los mercaderes en el Estado y la sociedad, intenta organizar la enseñanza comercial y favorece la difusión de esta literatura. Este estudio analiza los primeros escritos, su contenido, las condiciones de su difusión, su impacto en la formación profesional y las prácticas de los mercaderes de la época. Así, subraya la proximidad entre las publicaciones rusas y las obras de carácter similar que se publican en la Europa occidental entre los siglos XVI y XVIII. En efecto, su publicación permite la penetración en Rusia de los saberes y prácticas de la contabilidad moderna. Sin embargo, esta literatura no suscita el interés precoz de los sectores mercantiles rusos. Éstos se revelan indiferentes, en su mayoría, a la teneduría de libros en partida doble, aferrándose a las formas tradicionales de formación profesional y gestión de los negocios. Tal desinterés se puede explicar por el carácter innovador y complejo de estas obras, pero también por las condiciones generales en las que se ejerce el comercio en aquella época y por la identidad social de los mercaderes. Por eso, no se debe exagerar el impacto de la literatura comercial y contable del siglo XVIII sobre las prácticas mercantiles. Esta literatura influye ante todo en el pensamiento contable, cuyo desarrollo arranca en aquella época en Rusia.Die ersten handels-und buchhaltungsLehrbücher in Rußland im XVIII. Jahrhundert. Ab XVI. Jahrhundert durch Europa zirkulieren Lehrbücher, die vorgesehen sind, den Kaufmänner in ihren Handelspraxen zu helfen und ihnen die Techniken der Buchführung zu lernen. Man muß auf zweite Hälfte des XVIII. Jahrhunderts warten, damit sie in Rußland erscheinen. Die Bedeutung der Händler in dem Staat und der Gesellschaft vergrößerte so sehr, dass die russische Monarchie, den Handelsunterricht zu organisieren und die Verbreitung dieser Literatur unterzustützen versuchte.  Diese ersten Schrifte, ihr Inhalt, die Bedingungen für ihre Verbreitung, ihr Aufschlag auf der Berufsausbildung und den Praxen der Händler dieser Epoche sind den Gegenstand dieses Studiums. Der Artikel  unterstreicht die Gleichartigkeit der russischen Veröffentlichungen mit der Arbeiten, der in Westeuropa zwischen den XVI. und XVIII. Jahrhunderten gedruckt waren. Wirklich öffnet ihr Erscheinen den Weg in der Durchdringung in Rußland der Kenntnisse und der Praxen der modernen Buchführung. Jedoch hat diese Literatur nicht das direkte Interesse der russischen Kaufmänner hervorgerufen. Diese erweisen sich der doppelten Buchführung in der Mehrheit gleichgültig und legen  wenig Wert an die traditionellen Berufsausbildungsweisen und die Verwaltung der Geschäfte darauf. Der neuerliche und verwickelte Inhalt dieser Lehrbücher, auch die allgemeinen Bedingungen, in denen der Handel in dieser Epoche geschieht, und die soziale Identität der Händler, stellen in Frage. Deshalb soll der Aufschlag der Handels-und BuchführungsLiteratur des XVIII. Jahrhunderts auf den Praxen nicht hochgeschätzt sein. Diese Literatur hat den Gedanken vor allem gekennzeichnet, dessen Entwicklung ab dieser Epoche in Rußland in Gang kommt.

Contrôle des finances, administration et genèse de l’État dans la Russie de Pierre le Grand

RésuméCet article étudie l’histoire du contrôle des finances publiques en Russie sous le règne de Pierre le Grand. L’étude globale et systématique des différents types de contrôle ainsi que de leur fonctionnement aboutit à analyser des aspects peu connus de l’activité réformatrice de Pierre Ier dans le domaine de l’administration et du contrôle et à distinguer les traits spécifiques du système de contrôle créé au début du xviiie siècle. La mise en place de l’État en Russie se traduisit par le renforcement des structures de contrôle. Celui-ci finit par se transformer en un système qui se fondait désormais sur un réseau d’agents chargés de contrôler a priori et a posteriori la gestion gouvernementale et sur une diversité de techniques et de procédures en interaction permettant leurs investigations. Non seulement le contrôle s’intensifie et se spécialise pleinement en tant qu’institution, illustrant la volonté du pouvoir d’améliorer ses services administratifs et de mieux assurer le courant des réformes engagées, mais encore il prend en charge la politique complexe d’assainissement des finances publiques pour faire face à la situation financière critique du moment. L’article met en lumière l’importance de l’effort que fournit la monarchie pour mieux contrôler le maniement de ses finances en particulier pour prévenir et réprimer les abus et les fraudes à tous les niveaux de l’administration financière.AbstractFinancial control, administration, and the genesis of the state in Peter the Great’s Russia.This article examines the history of the control of public finance during the reign of Peter the Great. It engages in a global and systematic study of the different types of control and their functioning that leads to an analysis of little-known aspects of Peter’s reforming activity in the fields of administration and control, and the specification of the distinguishing features of the control system set up in the early eighteenth century. The establishment of the state meant tightening control structures. Control eventually turned into a system resting on a network of agents, responsible for controlling government administration a priori and a posteriori, and on the various interacting techniques and procedures they used to facilitate investigation. Not only did control intensify and become a specialized institution illustrating the state’s will to improve its administrative services and ensure a better follow-up of the reforms under way, it also took care of the complex stabilisation policy for public finance in order to cope with the critical financial situation of the time. The article clearly demonstrates that the monarchy made every effort to prevent and crack down on abuse and frauds at all levels of financial administration

STANDARD OF PROOF AND RUSSIAN PROCEDURE LAW: UNKNOWN OR WELL-KNOWN?

Though Russian legal science discusses the need to introduce standards of proof in procedural branches of law, different branches of Russian procedural law (civil procedure, sports disputes procedure, criminal procedure) do not directly refer to the standards of proof used. However, this does not mean that this procedural law ignores the doctrine of standard of proof. For the constitution of standards of proof used is either the (1) indirect normative indication of the standard or (2) exemplary decisions of higher courts, sports arbitration. It is necessary to move from indirect, actual use in favor of normatively fixed and defined standard at the level of relevant legal acts. However, there is also a formal obstacle. At all branches of Russian procedural law, the judge (arbitrator) has the right to evaluate evidence freely, according to his inner conviction. This postulate is a two-way street; proving in many ways becomes a subjective procedure with an often not very obvious result for the parties to the dispute. There is also no uniformity within the framework of the procedural branches, which are identical in their legal nature. The branches of civil procedure and sports disputes procedure are private law, but in fact the standards of proof used in them are different. Criminal procedure, as a public branch of legal procedure, uses the strictest standard of beyond reasonable doubt in the trial itself, but resorts to a different standard for resolving issues in the preceding stage of the process. The authors in this article provide a brief overview of the standards of proof in Russian procedural law (civil procedure, sports disputes procedure, criminal procedure) and draw conclusions concerning the current legal regulations of the issue and its possible evolution. The legal establishment of the standard of proof in civil procedure law, sports law, and criminal procedure law needs comparatives. Each of the standards of proof has merits, but their number should not be multiplied in the absence of doctrinal justification. That said differentiation of standards for particular stages of the dispute resolution procedure or types of disputes within civil or sports law procedure is not only permissible but seems inevitable. A similar conclusion can be drawn with respect to differentiating standards of proof for the stages of criminal procedure. The formulation of the content of the standards of proof in civil procedure, sports disputes procedure, and criminal procedure has not been completed to date. It seems that several actions need to be taken. First, to clarify the list of actually used standards of proof. Secondly, to identify the current goals and values of each of the three procedural branches of law (distribution between the parties of the burden of proof). Finally, to formulate the standards of proof for each of the named procedural branches: civil, sports, criminal

New behavioral forms of sportsman students identification in university digital educational reality

The relevance of the research is due to a wide range of changes in the University educational reality caused by the influence of the Internet, computers, smartphones, mobile devices and modern gadgets on the behavioural forms of student identification. These processes are becoming a matter of particular concern to the public and University teachers. In this regard, this study reveals the features of the value priorities of the University digital educational reality, which modify the behavioural forms of student identification. In the course of pedagogical modelling, which is the leading research method, the phenomenon of new behavioural forms of student identification is identified as the leading idea of the University digital educational reality. This article reveals the key values of student identity identification in the University digital educational reality. The structure and content of new behavioural forms of student identification are established. Based on the research materials, the correction module of new behavioural forms of student identification in the University digital educational reality is justified. The module effectiveness is proved by the results of using new behavioural forms of student identification in the University educational process. The materials of the article are recommended to teachers, methodologists, organizers of the educational process and University students

Cytokine Gene Polymorphisms in Chronic Adenoiditis

The aim of our research was to study the multiphase response in a system of pro-inflammatory and anti-inflammatory cytokines due to the additive contribution of homozygous and heterozygous genotypes for the polymorphic allelic variants of the interleukin-1β (IL-1β) and interleukin-4 (IL-4) genes in patients with chronic adenoiditis (CA). Materials and Methods: The study included 388 children with CA. Associations between the IL1B gene (rs1143634) (C+3954T) SNP and the IL-4 gene (rs2243250) (C-589T) SNP and the clinical manifestations and clinical outcome of CA were investigated. Genotyping for the studied SNPs was performed using real-time PCR. The study of genotype-associated cytokine production in accordance with the level of concentration of IL-1β, IL-4 in blood serum with the method of solidphase EIA using horseradish peroxidase as an indicating enzyme was carried out. Results: The presence of homozygous or heterozygous genotypes of the studied SNPs of the IL-1β and IL-4 genes was characterized with genetically determined cytokine-production forming the phenotypical polymorphism. The conducted research into congenital immunity factors with an assessment of genetically determined cytokine production has revealed 5 options of the cytokine response and their corresponding frequencies. We extrapolated the results on clinical and functional outcomes of chronic adenoiditis, which allowed us to identify non-randomness in the nature of chronic adenoiditis as a multifactorial disease. Conclusion: The obtained data are evidence of the phenotypic-genetic heterogeneity of CA

Introspectiveness of Higher Education Students: Study and Development

The change in strategic guidelines in Russian education is associated with a revision of the goals of teaching and upbringing. However, the emphasis of reforms has shifted towards the formation of the required professional competences at this stage in the development of the education system of the Russian Federation. We think that it is possible to achieve the set goal of higher education through the development of the introspectiveness as a quality of the personality of students. The formation of the introspectiveness in a future specialist will have an effect on the successful mastery, expansion and transformation of social experience, as well as the internal plan of action. Thus, demonstrating the formed introspectiveness as a personality trait, the student is able to organize his educational activities independently, activities to cognize the surrounding reality and his inner world, as well as self-determine in various life situations, including the development of general cultural and professional competences. In this regard, the emphasis in the issue of developing the introspectiveness of students is made on specifying the conditions that must be created at a higher education institution for the manifestation and formation of this personality quality. The purpose of the article is to study the level of the introspectiveness of university students and develop psychological and pedagogical conditions that develop this personality quality. The leading techniques for the study of this problem were the following: Q-sort Technique; the technique for diagnostics of an individual measure of the introspectiveness degree. At the stage of the ascertaining experiment, the levels of the introspectiveness of university students were revealed. The results of the ascertaining experiment convincingly demonstrated the need to organize special work to develop the introspectiveness of students. The authors substantiated that the success of developing students’ introspectiveness is ensured by the created psychological and pedagogical conditions. A model of developing the introspectiveness as a personality quality of a future professional has been developed and tested. The results of this study create opportunities for further development of the problem in the context of the organization of lectures in the learning process for students of different courses and types of specialization. The article is intended for psychologists, tutors, education managers