Dissertations / Theses on the topic 'Comptabilité nationale – Administration publique'
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Mazzocchi, Vincent. "Exécution du contrat administratif et comptabilité publique." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100137.
Full textThe thesis makes it possible to demonstrate that public accounting is a tool for monitoring the execution of the administrative contract. The law of budgetary accounting constitutes a tool of renewed control of the execution of the administrative contract in that it conditions the financial and material execution of the administrative contract. The general accounts of the State constitute a new tool for monitoring the execution of the administrative contract in that it is an instrument of financial analysis of the administrative contract
Fucher, Jean. "La valorisation du patrimoine immobilier public : l'exemple du domaine hospitalier." Paris 1, 2002. http://www.theses.fr/2002PA010022.
Full textDufour, Quentin. "L’objectivation comptable de l’économie nationale : Enquête sur la fabrique du PIB et des comptes nationaux français." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED018.
Full textNational accounts, including the GDP indicator, are the most shared and legitimate representation of the national economy. Made in France within a ministerial entity – INSEE’s Department of National Accounts – they convey a conception of the economy as an evolutionary (we call "growth" the variations of the economy over time) and global (all French production expressed in currency) object. Once made public, they are marked by a form of accounting objectivity: for the majority of its users, and despite many criticisms, the accounting representation of the economy is seen as a solid and indisputable object, a reference knowledge on macroeconomic reality. Based on a nine-month ethnographic survey within the National Accounts Department, the thesis analyses the fabric of this accounting objectivity of the economy. At the crossroads of the sociology of quantification, the sociology of science, and the sociology of activity, it questions the way in which the national accounts department produces and stabilizes a shared and reference knowledge on the national economy. The thesis describes the department as an organization structured around a distributed work of articulation of accounting categories and data (that mainly come from the French statistical system). Far from being a mechanical filling of accounting tables, the accounting activity involves a real intervention on the data, to match them to the accounting framework: identification, collection, formatting, totalization, arbitration, stabilization, narration, iterations, are operations that contribute to the consistency of a representation of the economy. The thesis shows that the global and evolutionary nature of the economy is not obvious, but must be produced on a day-to-day basis. Its existence in the form of a global system of relationships, as well as its ability to vary over time, is the result of accounting activity. The national economy, as we know it through the national accounts, thus constitutes a possible and relatively singular way of objectifying the economy
Champierre, de villeneuve Edouard. "Etude de la qualité des comptes publics locaux." Thesis, Pau, 2019. http://www.theses.fr/2019PAUU2064.
Full textDue to the financial context, and to the importance of the use of financial statements for financial analysis: the concern is growing about the quality of underlying data: the financial statements. An effort is made in France in the public sector at a central and local level since 2006.The question of accounting quality in this sector is not so explored in the literature and we developed an adapted framework for assessing the level of accounting quality in French municipalities and its accounting comprehensive risk factor variables. We noticed the magnitude of the adjustments and their heterogeneity. The Logit model that was established helped to build an accounting risk scenario in French municipalities
Rochet, Hélène. "Contribution à l'étude de l'organisation administrative centrale : l'exemple du ministère de l'Education nationale." Paris11, 2002. http://www.theses.fr/2002PA111010.
Full textGarrot, Thierry. "Le management des activités en milieu hospitalier : pour un contrôle de gestion intégré." Nice, 1995. http://www.theses.fr/1995NICE0045.
Full textThe following research was inspired by three major interrogations. Two questions have allowed for a greater understanding of an internal and external environment of a public hospital. The third question underlines problems faced by a public hospital management and seeks an original answer to the following question: how to best manage a health care institution? As a result of cooperation with a health care institution and an in-depth on-site research, we were able to propose an interesting solution to the above problem. Our representation of the organisation, such as a hospital, is based on internal relationships of processes and activities, such as defined by activity based management. This particular representation of a health care institution opened a new sphere of interrogations related to consequences of such an approach. As a result, we have observed at least three elements. The first was a discovery of a match with a coherent system of responsibilities allowing for their simpler and more efficient division. The second was related to a clear relationship between internal policies and the overall organizational strategy. The third was rich enough to allow a continuous reflection on the improvement of organizational functioning. This study of activity management in a hospital environment lead to a model of an integrated control management including both internal dimensions and external pressures necessary for the administration of a public health care institution. In addition, this research gives a new perspective on the activity based management in the service industry in general
Morvan, Régis. "Les politiques publiques locales de protection de l'environnement : éléments d'analyse des systèmes comptables des administrations publiques locales." Montpellier 1, 2003. http://www.theses.fr/2003MON10050.
Full textLemoine, Benjamin. "Les valeurs de la dette : L'État à l'épreuve de la dette publique." Phd thesis, École Nationale Supérieure des Mines de Paris, 2011. http://pastel.archives-ouvertes.fr/pastel-00712284.
Full textNativel, Jean-Bernard. "Le processus d' appropriation d' un référentiel analytique d'activités au sein d'une administration publique : le cas de la Banque de France." Limoges, 2013. http://www.theses.fr/2013LIMO1001.
Full textThe design and implementation of a recent tool for managing accounting at the Bank of France have included many adaptations depending on the restructuring of the organization that were deemed necessary. Like other institutions, it is an obligation to account for the emergence of such LOLF, the European Central Bank and the transformation of organizations that are increasingly oriented towards a culture of results, productivity, and therefore performance, these three concepts are seen through the prism of cost control. The use of semi-structured interviews with a population of 36 agents proved appropriate and possible to consider a content analysis designed to measure levels of ownership, if we consider a "good" Ownership is a guarantee of efficiency. However, the examination of the analytical framework of activities emonstrates, firstly a process of appropriation for the least perceived differently according to the different categories of stakeholders interviewed other hand, a difficult measurement across multiple indicators in this research, which appears to interfere with optimal efficiency of the tool. These are the findings of our exploratory study. The theoretical model developed multidimensional allowed us to highlight the main variables that affect the tool life management, the process of appropriation from the existing definition of the strategy to the assessment tool and promoting the creation of permanent sensemaking. Due to the difficult determination of indicators to measure the process, improving the process demands to find solutions on managerial, strategic, communicative and technical level as the many impacts on human resources management are considered at a time when organization experiencing new profound changes
Mercier, Grégoire. "La comptabilité analytique hospitalière : entre efficience et légitimation." Thesis, Montpellier 1, 2012. http://www.theses.fr/2012MON10022/document.
Full textConsequently to the recent implementation of NPM-inspired reforms, cost accounting plays a key role in financing and governance of French hospitals. Calculating unit costs per hospital stay is indeed the first step in the elaboration of case-based tariffs. Moreover, unit costs are used to develop new management tools aimed at improving hospital efficiency. This study compared the current cost accounting method to an innovative activity-based one for the calculation of the unit costs of 2130 surgical procedures performed consecutively at the University Hospital of Montpellier in 2009. The results show a poor agreement between both methods. In addition, the current method fails to accurately reflect the real complexity of the management of patients in the operating room. New institutionalism suggests that the development of hospital cost accounting (a formal organizational structure) results from an isomorphic process by which health care institutions internalize the rationalized myth of unit cost calculation. In order to address the constraints and the complexity of reality, a certain degree of decoupling between the accounting and real activity occurs. Hence, cost accounting would not only be an efficiency improvement tool, but also a legitimating factor within a highly institutionalized environment. This raises the issue of the relevance of the tariffs and the management tools based on these unit costs
Eymeri, Jean-Michel. "Les gardiens de l'Etat : une sociologie des énarques de ministère." Paris 1, 1999. http://www.theses.fr/1999PA010298.
Full textThis thesis makes a study of the "administrateurs civils" graduated from the "Ecole nationale d'administration" who are working in Parisian ministries. Dealing with the theory of elites, the sociology of the professions, the administrative science and the study of public policy-making, this work is based on statistics, long semi-directive interviews and ethnographic methods of observing. The opus is divided into five chapters. The first chapter analyses the "énarques" sociogenesis before their access to the school (origins, socialization, etc. ). The second one describes the double process which takes place at the ENA : it creates conformity and cultural homogenization by shaping the "énarques" according to the pattern, as well as corporative differentiation by classing them on the ending list. The third chapter studies the variety of the careers and, after various analyses upon those very French phenomena, "pantouflage" and politicization, concludes that the "administrateurs civils" are not a real corps. The fourth chapter makes a study of the occupations and the everyday life of the French civil servants : it underlines both the existence of local cultures - ministerial even directional - and of a global "state culture" that the "énarques" guard and promote just by doing their job because it is their common "status culture". The last chapter, studying the role of the "administrateurs civils" within the public decision-making, evaluates the very nature and the limits of their power over the French society governing processes. At last, the "adminstrateurs civils" appear ambiguously to be servants and/but ministers
Bievre, David. "Analyse ethno-dynamique du processus d'acculturation dans l'hypothèse de l'introduction du contrôle de gestion dans l'administration publique : contribution à une approche cindynogène de l'exemple de la Gendarmerie nationale." Paris 9, 2005. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2005PA090025.
Full textLéonard, Thomas. "De la "Politique publique" à la pratique des comparutions immédiates : une sociologie de l'action publique au prisme des configurations locales et nationale." Thesis, Lille 2, 2014. http://www.theses.fr/2014LIL20025/document.
Full textAt the beginning of the 2000s, the Ministry of Justice encouraged magistrates to resort to comparutions immédiates, which leads to an increase of their use. Public policy, as well as the ecological analysis, are nevertheless insufficient to explain the widely different evolutions from a territory to the other one. Magistrates’practices are also the product of their respective positions within a local figuration as well as within a national one, this position depending on their own social properties. These figurations are structured systems of interdependence,characterized by stability as well as by permanent movement, and they force individual practices. In the national figuration, a prosecutor’s practices depend on the position of his court in the “competition” for comparutions immediates, as well as on the social properties of the prosecutor. Especially, these local policies are the product of the structuration of the alliances and oppositions involving a plurality of local actors, such as magistrates,policemen, lawyers and regional journalists
Cauchon, Christophe. "La hiérarchie face aux réformes de la grande entreprise de service public en réseau et de son marché interne du travail : les cadres de la SNCF." Aix-Marseille 2, 1997. http://www.theses.fr/1997AIX24005.
Full textSaravia, Enrique Jerónimo. "L' entreprise publique comme instrument des politiques publiques : le cas de la Banque Nationale de développement économique et social du Brésil." Paris 1, 2005. http://www.theses.fr/2005PA010330.
Full textEvah-Manga, Emmanuel. "Le contrôle de gestion dans les collectivités locales : une maïeutique." Nice, 2003. http://www.theses.fr/2003NICE0003.
Full textDevelopment of management control is in the heart of the method of modernization of the public utilities. It influences at the same moment the good decision of allowance of more limited public resources and the recognition of the merits of staffs, key of their implication. The repeated failures are due to the application strictly speaking of methods of management stemming from private sector and in the incapacity of consideration of the human aspects. This thesis tries to show that the consideration of the specificities of local governments and the explicit integration of behaviour is the two keys of success of its emergence in local governments. The bibliographical review of the variable, models and concepts susceptible to be used a priori, allowed us to notice: method is little diffused (frequency of the use and range of the used tools), the weakness of the literature as for the implemented. In front of this theoretical deficiency, we made a notably sociological bend by authors not treating management control, but innovation and change. We retained two essential educations of it: the consideration of the complexity and the necessity of enlisting gradually all the actors. This work allowed us to reach a first model of method. Then we made a qualitative search on several detailed case studies, concerning projects led in past in city hall, and based on theories selected in the literature. We ended in an improved model and tested it in priori in ground " unknown. We were able to confirm again our model enriched in the previous stage. Our thesis also allowed to put in motto of specificities appropriate for the municipalities, notably political dimension, characterizing every actor, whom has to take into account the bearer of change. Keywords: Management control, dashboards, public cost, political accounting evaluation, local administration, public administration
Pirson, Magali. "Apports de la comptabilité analytique par cas et par pathologie à la gestion hospitalière." Doctoral thesis, Universite Libre de Bruxelles, 2006. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210867.
Full textLes DRGs représentent la tentative la plus récente de maîtriser la croissance des dépenses des hôpitaux en introduisant une médicalisation partielle des mécanismes de financement.
La connaissance des coûts des pathologies peut permettre aux hôpitaux de participer à l’élaboration des tarifs par pathologie en faisant partie d’un échantillon de référence des coûts hospitaliers. En cas de financement basé sur les pathologies, les hôpitaux doivent pouvoir comparer le coût des séjours au chiffre d’affaires octroyé et s’y adapter. Cet intérêt s’accroît en cas de financement forfaitaire, évolution qui semble se profiler en Belgique tout comme dans d’autres pays. En décrivant une méthodologie de calcul des coûts par pathologie et en indiquant la manière dont ceux-ci pourraient contribuer à la création d’une échelle de cost-weights, notre thèse incite les hôpitaux à adopter une politique proactive dans le domaine du financement des hôpitaux.
Les comparaisons de coûts hospitaliers pour évaluer la gestion sont pratiquées depuis de nombreuses années. Cependant, ce « benchmarking » est imparfait car il ne prend pas en compte la lourdeur des patients pris en charge. La standardisation des coûts sur base du case-mix de l’hôpital suppose un préalable important :l’existence d’une échelle de cost-weights issue d’un échantillon représentatif d’hôpitaux. Si cette situation n’est pas encore totalement rencontrée en Belgique, il est néanmoins possible de suggérer une voie de réflexion. La simulation inspirée de la méthodologie suisse à partir d’un échantillon de quatre hôpitaux belges présentée dans le cadre de cette thèse, est une première avancée en ce sens.
Un des problèmes majeurs de la gestion hospitalière est d’intéresser les prescripteurs et les prestataires à un contrôle de gestion essentiellement financier. Depuis quelques années, de nombreux efforts visent à intégrer de nouveaux indicateurs de performance dans les tableaux de bord. L’analyse des coûts des pathologies et de la variabilité des cas permet d’entamer un dialogue entre gestionnaire et corps médical. En abordant différentes études (apport des nomenclatures dans le calcul des coûts par pathologie, mesure des coûts associés aux bactériémies nosocomiales, analyse des facteurs médico-sociaux expliquant les surcoûts des patients outliers, analyse de la relation entre le coût et la sévérité des cas, comparaison des coûts de production et des pratiques médicales), nous avons voulu montrer l’importance d’associer une approche médicalisée à des raisonnements économiques. Si elle se développe, cette approche est susceptible de représenter un moyen de communication idéal entre le personnel médical et soignant et le monde de la gestion.
Comme nous le rappelions au début de cette thèse, les concepteurs des DRGs (Fetter et Thompson) ont regretté le manque d'intérêt manifesté par les gestionnaires d'hôpitaux pour l'utilisation de leur concept dans le management hospitalier. Au terme de cette thèse, nous pensons que, si l'analyse des coûts par pathologie reste encore d'un abord difficile, elle peut rendre d'importants services en associant médecins et managers à l'élaboration d'un contrôle de gestion enfin adapté à la spécificité de leurs institutions.
Doctorat en Sciences de la santé publique
info:eu-repo/semantics/nonPublished
Pigeon, Françoise. "Modernisation par l'usager et essor de la logistique de service : le cas de l'ANPE et de la Sécurité Sociale." Université de Marne-la-Vallée, 2002. http://www.theses.fr/2002MARN0151.
Full textGirod, Florence. "L'administrateur militaire." Lyon 3, 2009. https://scd-resnum.univ-lyon3.fr/in/theses/2009_in_girod_f.pdf.
Full textThe Military Administrator belongs to structures based on military administration principles, which are established since 1882 on the fundamental difference between commanding and administering. As a consequence of these concepts, the authorities in charge of providing the armed forces with equipments and other support services are responsible of implementing financial functions. These authorities are named Military Administrator. They play a major role in handling financial resources allowed to the Ministry of Defence by annual Budget Act. Their functions are carried out in accordance with French public accounting rules based on the separation between authorizing officers and public accountants. Military Administrator deals with diverse military structures, such as regiments, naval and air bases, to deploy financial procedures adapted to the traits of military operational activity. Since the entry into force of the Constitutional Bylaw on Budget Acts (LOLF - 1 August 2001), these financial procedures have become more and more similar to those of budgetary and accounting rules used by others State administrations. This reforming context entails an evolution of Military Administrator's characteristics and functions
Depigny, Bertrand. "L’agencification et la recomposition des scènes locales d’action publique : L’Agence nationale pour la rénovation urbaine comme nouvelle bureaucratie technique ? : (France, début XXIème siècle)." Thesis, Lyon 2, 2011. http://www.theses.fr/2011LYO20100/document.
Full textOur PhD is focusing on the analysis of the process of creation of the French national agency for urban renewal (ANRU) and its effects on local scenes of public action. This work refers to an empirical work composed by two main scenes. The first one, the « Parisian » scene is constituted by the actors involved in the process of creation of the Agency. The second scene is based on the actors of the carrying out, whereas they were on each of the three local investigation grounds (Bourges, Lyon, Marseille) or inside the ANRU. This PhD proposes to analyze the urban public action towards two main entries. The first one goes back on the process of legitimation of a change imperative at the beginning of the creation of the ANRU. This process of legitimation would result from the representation of a problematic situation in the urban renewal area. The second entry supposes that this representation shapes the nature of the effects of the functioning logic of the ANRU we can observe during the implementation period. This work has for main direction the link with the phenomenon of bureaucratization which can be observed as well in the creation period as in the implementation stage. This PhD lets show that, under cover of an efficiency quest and the mobilization of an public action tool tinged with neomanagerialism, the functioning of the ANRU infers inertia and routines which go against the original aims of the ANRU. These effects put in relief a trend to bureaucratization the ANRU doesn't escape and that makes the local services of the State administration the first victims. The analysis highlights that, beyond this major consequence, the links between the central power and local authorities and the local politico-administrative regulation are rebuilt by the “agencification” of the urban renewal policy
Iriqat, Dalal. "Construire un État palestinien." Paris 1, 2011. http://www.theses.fr/2011PA010261.
Full textKharrouby, Samir. "L'efficacité de la dépense publique en France : enjeux, bilan et perspectives." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1069.
Full textThe Constitutional bylaw n° 2001-692 of 1st August, 2001 on budgets acts (LOLF) has deeply transformed the State’s budgetary and accounting structure. Through this legal device, France has begun a process of modernization of its public finances dedicating a new conception of the State’s budgetary and accounting management inspired by techniques of the private enterprise. Decree n ° 2012-1246 of 7th November, 2012 on the public budget and accounting management confirmed the accounting reform which is part of the global approach of public finances of French State. From now on, the new conception of budgetary management leans on a budgeting centered on the performance, dedicating a transition from logic of means to logic of results in the public spending. In parallel to that, Parliament sees itself confided an important place and role. Its power in the budgetary subject was strengthened.This budgetary and accounting reform conceived as prerequisite to the State’s reform, to essentially aim the improvement effectiveness of the public spending. From now on, logic of means is substituted by a management centered on the results and performance, able to measure the effectiveness of any public spending, according to objectives fixed in priori
Rasolonjatovo, Hasina Jean Aimé. "La gestion du patrimoine dans l'administration publique : Cas de la commune suburbaine d’Ambohimanga Rova et de la commune rurale de Mahabo." Thesis, Poitiers, 2013. http://www.theses.fr/2013POIT4015/document.
Full textThe public asset management which recently adopted by public sector, consists in making decision, considered as optimal, about the acquisition, the maintenance, the operating and the disposition of fixed assets. To make those decisions, several management tools can be found like the fixed assets accounting. Those tools constitute the asset management system. It is what is marked on the research about the asset management. Our study is about the way in which those decisions are made on the level of two malagasy's municipalities: the suburban municipality of Ambohimanga Rova and the rural municipality of Mahabo. The analysis of several decisions implies the potential roles of those tools which does not stop only with the decision-making process but can also constitute elements of legitimation of political decisions
Figini-Véron, Véronique. "L'Etat et le patrimoine photographique : des collectes aléatoires aux politiques spécifiques, les enrichissements des collections publiques et leur rôle dans la valorisation du statut de la photographie : France, seconde moitié du XXe siècle." Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010733.
Full textPhotography in France, after a long period of silent accumulation in public cultural institutions, became the object of specific collecting in the second half of the twentieth century. This had a bearing on its status. From the late 1930s onwards, curators in the print cabinet of the Bibliothèque Nationale in a process of re-evaluation at last came to consider the photograph as an object for collection. They set out therefore on a daring collection program with a double focus: documentation and artistic quality. With this the BN declared its ambition to become the leading museum of photography in France. Alongside documentary photographs, which remain a priority, conservatorial interest centered on both large groups of 19th century photographs intended to inaugurate a history of photography modeled on art history, and on contemporary creators. This was a pioneering, and durable approach, but insufficient for a recognition of photography as a national art. Some forty years later, in 1976, the secretariat of Cultural Affairs took over questions concerning photography. But the four ministerial branches concerned by photography reacted in an unequal manner. In a photographic environment evolving towards a cultural orientation, national collections were initiated at the Fondation National de la Photographie, Lyon (FNP), in the Musée National de I' Art Contemporain (MNAM), at the Fonds National d'Art Contemporain (FNAC) and at the Musée d'Orsay. At last photography was recognized as an art. During the 1980s, thanks to the combined effect of the City of Paris, 'Month of the photo', and the favorable policy towards contemporary art of Jack Lang's ministry, one of the major artistic events of the late 20th century took place: photography entered the realm of the plastic arts
Assier, Mathilde. "La promotion des beaux-arts en Espagne (1853-1898). Soutenir les beaux-arts en temps de crise." Thesis, Sorbonne université, 2018. http://www.theses.fr/2018SORUL091.
Full textThis dissertation aims to bring to light the organization of the fine arts system and the conditions under which works of art were produced in Spain between 1853 and 1898, centering on three leading cities: Madrid, Barcelona, and Seville. During this period of political and economic crisis, usually understood through the lens of the paradigm of Spanish backwardness or failure, the artists’ disenchantment was considerable. However, far from driving them into passive resignation, this spurred a desire for cultural "regeneration," born of countless debates over the way in which the arts should be supported and a keen interest in comparison with what was happening abroad. This intellectual exuberance led to a renewal of the institutions promoting the arts, giving way to the creation of museums, exhibitions, contests, and grants. The analysis of the artistic missions of the royal household, the Ministry of Development, diputaciones (provincial governments), societies of artists, and the various Economic Societies of Friends of the Country, relies on case studies and reveals the agents at work: senior and junior civil servants, not-known or famous artists, and politicians. Rooted in broad archival research, this journey through the world of Spanish art enriches our understanding of the goals, consequences, and specific features of the public and private support of the arts on a regional and national scale and within the context of the construction of the nation-state
Sin, Blima-Barru Martine. "Le Comité des décrets, procès-verbaux et archives, mise en perspective d'un savoir administratif (1789-1795)." Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010570/document.
Full textThe Comittee's decrees, created November 21, 1789 and removed the 3 brumaire IV at the point where the National Convention, owes its existence to the need of the constituent Assembly to have an intermediary body from the Executive to monitor the proper shipment of its decrees to the administrative body, facing the many petitions of municipalities on delays in promulgation. Several competencies emerge over 5 years by accumulating, integration, transfer or grouping of powers. A first group of skills makes an intervener in the execution process, promulgation, printing and advertising of the Act to be one of those who will compete in the Bulletin of the laws. A second group of powers arises from special permission to correspond with the administrative body in the Department. Under the legislation, it shall, by delegation of the legislative body, correspondance with the High Court of the Nation in Orléans and the drafting of indictments. Under the Convention, its network of correspondance is updated contribution under the recall of alternates of the resigning members, absent or dead assignment that brings the Comitee to participe in finding the outlaw members. Third group of skills, correction of the decrees, important to ensure that the Act remains the same throughout the stages of its development, installs it in the heart of the National Archives. Very quickly this assignment focuses on the verification of the decrees of national property disposition. This function leads him to recover the functions of the National Archives under the Thermidor Convention and to implement the law of 7 messidor II on the triage of Crown, judicial and historical archives
Belomo, Essono Pélagie Chantal. "L'ordre et la sécurité publics dans la construction de l'Etat au Cameroun." Phd thesis, Institut d'études politiques de Bordeaux, 2007. http://tel.archives-ouvertes.fr/tel-00306419.
Full textGobeil, Pierre. "Étude de la fonction approvisionnement au Ministère des transports du Québec dans le but de dégager des améliorations ou ajustements au niveau organisationnel." Thèse, 1985. http://constellation.uqac.ca/1711/1/1433679.pdf.
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