The Experts below are selected from a list of 312 Experts worldwide ranked by ideXlab platform
E. A. Rees - One of the best experts on this subject based on the ideXlab platform.
-
The People’s Commissariat of Water Transport
Decision-making in the Stalinist Command Economy 1932–37, 1997Co-Authors: E. A. ReesAbstract:Water transport as the second main artery of transport was an important component of the Soviet economy. The internal water transport system played a vital role in the economy of several regions, and maritime transport played a key role in Soviet foreign trade. This study of Soviet water transport seeks to illuminate important aspect of economic decision-making in terms of priorities, methods of management and control. This study also seeks to place water transport in the wider context of transport policy, and the grand perspective outlined for the development of water transport during the Second Five-Year Plan. The sector is important in another regard, the role of forced labour in construction work and the links between NKVodTrans and the NKVD.
-
The People’s Commissariat of Transport (Railways)
Decision-making in the Stalinist Command Economy 1932–37, 1997Co-Authors: E. A. ReesAbstract:The importance of the Soviet railways both in serving the economic needs of the country and meeting its defence requirement, placed it at the centre of the attention of the party and government leadership. Inevitably rail transport policy was shaped by broad policy considerations which tended to transcend narrow institutional interests. The railways’ role within the economy, as both the principal mode of transport and as one of the major consumers of the output of heavy industry, involved a complex set of relationships. The railways which in the 1890s had played a central role in the industrialisation process in tsarist Russia was assigned a quite different role in the period of Soviet industrial development.
-
The People’s Commissariat of the Timber Industry
Decision-making in the Stalinist Command Economy 1932–37, 1997Co-Authors: E. A. ReesAbstract:The timber industry from 1932 onwards was the responsibility of the People’s Commissariat of the Timber Industry (Narkomles or NKLes). The Commissariat had charge of the exploitation of the forests and for the timber processing industries. The timber industry was an important component of the economy, and a major supplier of raw materials. Timber was also one of the principal exports of the USSR. The timber industry was also the first sector of the economy where the use of convict labour was extensively used. The industry in 1932 was still relatively unmechanised and heavily reliant on seasonal labour. NKLes’s relations with the leading party and government bodies during the Second Five-Year Plan reflected a tension between the use of the timber industry as a cheap resource base, and the need to modernise the industry and to transform it into an advanced, mechanised branch of the economy.
Candyce Touchard - One of the best experts on this subject based on the ideXlab platform.
-
L'évolution du Commissariat à Rennes (1824-1944)
2016Co-Authors: Candyce TouchardAbstract:En étudiant le Commissariat du point de vue architectural, il s'agit d'expliquer comment il matérialise physiquement la police dans l’espace et comment la disposition des locaux engendre tout un processus d’encadrement et une transformation des rapports avec la population ce qui, à long terme, aboutit à une certaine démocratisation de la police. Ce travail s’inscrit donc dans une logique patrimoniale, puisqu’en considérant le Commissariat comme bâtiment, il démontre en quoi il représente un lieu de pouvoir et véhicule un langage d’autorité, tant par son architecture, que par son intérieur.
-
l evolution du Commissariat a rennes 1824 1944
2016Co-Authors: Candyce TouchardAbstract:En etudiant le Commissariat du point de vue architectural, il s'agit d'expliquer comment il materialise physiquement la police dans l’espace et comment la disposition des locaux engendre tout un processus d’encadrement et une transformation des rapports avec la population ce qui, a long terme, aboutit a une certaine democratisation de la police. Ce travail s’inscrit donc dans une logique patrimoniale, puisqu’en considerant le Commissariat comme bâtiment, il demontre en quoi il represente un lieu de pouvoir et vehicule un langage d’autorite, tant par son architecture, que par son interieur.
Alain Mikol - One of the best experts on this subject based on the ideXlab platform.
-
Commissariat aux comptes : la fin inéluctable de l'exercice à titre accessoire
2006Co-Authors: Alain MikolAbstract:25% des commissaires aux comptes inscrits à la Compagnie nationale des commissaires aux comptes (CNCC, France) n'ont aucun mandat et 25% ont moins de cinq mandats. Ces deux chiffres montrent qu'il y a un nombre très important d'inscrits qui exercent le Commissariat de manière accessoire à leur métier principal, lequel est dans la quasi-totalité des cas celui d'expert-comptable. L'exercice accessoire des missions censoriales par des experts-comptables a de tout temps existé et nul ne s'en est étonné jusqu'à présent car les spécificités de l'audit légal par rapport à l'audit contractuel ont longtemps été assez limitées. Des dispositions récentes (loi du 15 mai 2001, loi du 1er août 2003, code de déontologie de la profession du 16 novembre 2005...) ont modifié de manière significative les conditions d'exercice des fonctions de commissaire aux comptes en France. L'objectif de cette communication est de montrer comment ces dispositions apparues à partir de 2001 marquent la fin inéluctable du Commissariat aux comptes exercé à titre accessoire. L'exercice du Commissariat entraîne aujourd'hui des coûts de fonctionnement élevés, des investissements intellectuels importants et des modalités d'exercice complexes. En un mot le Commissariat se professionnalise et ne peut plus, en pratique, être exercé à titre accessoire.
-
L'évolution du Commissariat aux comptes et de l'audit
1992Co-Authors: Alain MikolAbstract:Cet article traite de l'évolution du Commissariat aux comptes et de l'audit
Derek Watson - One of the best experts on this subject based on the ideXlab platform.
-
Sovnarkom in the Rykov Era
Molotov and Soviet Government, 1996Co-Authors: Derek WatsonAbstract:The Union Sovnarkom was very different to the body which had been ‘Lenin’s government’ in the early years of Bolshevik rule. This had received de jure recognition in the RSFSR Constitution of 1918, but the USSR Constitution of 1924, the details of which were worked out during Lenin’s final illness and which became law ten days after his death,1 involved changes as a result of the federal structure introduced following the December 1922 Treaty of Union.2 In addition to the republican Commissariats, two varieties of Commissariats: ‘unified’ (ob″edinennyi) and ‘all-union’, were created at the union level. ‘Unified’ Commissariats were to function through parallel apparatuses in identically named republican Commissariats; ‘all-union’ through plenipotentiaries of the Union Sovnarkom directly subordinate to union commissars attached to republican Sovnarkoms, where there were no equivalent Commissariats. The Commissariats of justice, internal affairs, social security, education, agriculture and public health now existed at the republican level only; ‘unified’ Commissariats included food supplies, labour, workers’ and peasants’ inspection, finance and VSNKh, (the last technically not a Commissariat, but always treated as one);
-
The Making of Molotov’s Sovnarkom
Molotov and Soviet Government, 1996Co-Authors: Derek WatsonAbstract:The consolidation of the Stalinist position which involved changes, especially in the economic Commissariats, took place before Rykov’s, formal dismissal. A preliminary was the replacement of Rudzutak as People’s Commissar for Transport on 11 June,1 even before Ordzhonikidze noted serious defects in the work of the Commissariat at the XVI Party Congress.2 This change was not necessarily a mark of personal censure: the decree relieving Rudzutak of his responsibilities as commissar stated that it was because of ‘overwork’ as Sovnarkom vice-chairman, a position which he retained. This left a prominent Stalinist free for more important duties in Sovnarkom. Rudzutak was succeeded by M. L. Rukhimovich at NarkomPut’. Born in 1889, Rukhimovich was an Old Bolshevik who had suffered exile as early as 1906 and been an emigre for two years before 1917. He had served in the army between 1914 and 1917 and after the Bolshevik coup held a variety of government appointments.3 Initially, at least, he acquitted himself well, for when the Commissariat was divided early in 1931 and the People’s Commissariat of Water Transport created,4 Rukhimovich retained his position, N. M. Yanson being appointed to the new Commissariat.5
-
The Institutional Development of Sovnarkom 1935–41
Molotov and Soviet Government, 1996Co-Authors: Derek WatsonAbstract:The Stalinist system had emerged between 1928 and 1932 through the implementation of the First Five Year Plan and collectivisation. This was demonstrated in the domination of Sovnarkom by major Commissariats concerned with these processes. It was followed by a period of consolidation between 1932 and 1935, reflected in changes in Sovnarkom’s structure with the development of new economic Commissariats. During both these periods Stalin’s dictatorship was limited by a clique of his major supporters who exercised their influence over policy-making through the Politburo and Central Committee and over the execution of policy through the control of powerful economic fiefs in Sovnarkom.
Jeannette Bennecib - One of the best experts on this subject based on the ideXlab platform.
-
Proposition D'Un Modele De L'Efficacite Du Co-Commissariat Aux Comptes Dans Les Societes Anonymes Cotees Françaises
2002Co-Authors: Jeannette BennecibAbstract:Si le Commissariat aux comptes est une institution reconnue par un large public, le co-Commissariat aux comptes semble ignore. Dans un contexte de remise en cause de la credibilite des informations financieres et de l'opinion de l'auditeur, nous nous interrogeons sur l'efficacite d'un double controle dans les SA cotees francaises. A partir du cadre conceptuel normatif de l'efficacite du coCommissariat aux comptes, nous proposons un modele explicatif fonde sur le principe d'independance en apparence.
-
PROPOSITION D'UN MODELE DE L'EFFICACITE DU CO-Commissariat AUX COMPTES DANS LES SOCIETES ANONYMES COTEES FRANÇAISES
2002Co-Authors: Jeannette BennecibAbstract:Si le Commissariat aux comptes est une institution reconnue par un large public, le co-Commissariat aux comptes semble ignoré. Dans un contexte de remise en cause de la crédibilité des informations financières et de l'opinion de l'auditeur, nous nous interrogeons sur l'efficacité d'un double contrôle dans les SA cotées françaises. A partir du cadre conceptuel normatif de l'efficacité du coCommissariat aux comptes, nous proposons un modèle explicatif fondé sur le principe d'indépendance en apparence.