Profits, malversations, restitutions. Les bénéfices des financiers durant la guerre de la Ligue d’Augsbourg et la taxe de Chamillart

Profit, embezzlement, restitution. The role of the traitants in the Nine Years War and Chamillart’s tax on financial benefits The aim of this article is to revisit the question of the financiers in Old Regime France. It starts with an analysis of the discourses about the financiers under the Absolute monarchy that underlines the complexity of their relationship with the government and the public. It then reviews the secondary literature and highlights the existence of competing historical interpretations (functional, political, utilitarian), which raise the question of their overall capacity to account for the role and impact of the financiers at different times. On this ground, the article focuses on a specific group of financiers, the so-called traitants d’affaires extraordinaires, during the Nine Years War. Further to a description of the specific role and scope of the activities of the various financiers responsible for helping the monarchy to raise the funds it needed to pay for its peace and wartime expenditure, the article examines the conditions and profits granted by the king in his contracts with the traitants whose services were hired for the purpose of selling royal offices in the public and advancing the revenue to the Treasury. It also explores the contractual arrangements of the companies established by the financiers to manage their operations as well as the rights and the responsibilities of their various stakeholders. These bases being laid, the article relies on the administrative correspondence relating to the traités during the Nine Years War to address a range of issues, in particular the extent to which these contracts, and other control procedures, were robust enough to deter fraud. The accounts of two traitants’ companies offer an opportunity to analyse and compare the structure of their income and expenditure (including the volume and cost of the promissory notes sold in the public to finance their payments to the Treasury), to explore the strategies of the contractors, to calculate their net profits and further discuss the problem of embezzlement. The article ends with the study of the context and debates which led to the introduction by finance minister Michel Chamillart, in 1700, of a shortfall tax on the financial profits of the gens d’affaires or traitants, the method used to determine its rate (50 % of the net benefits), its distribution among the various stakeholders (including the bailleurs de fonds or backers), and the related procedures. In total, the article argues that the relationship between the monarchy, society and the financiers under the Ancien Regime was not static and, therefore, suggests that the broad question of control and fraud must be examined against changing circumstances. With regard specifically to the Nine Years War, the article concludes that within the constraints of the Absolute monarchy, contractors offered valuable services by raising capital for the benefit of a king who ruled over a country which, at the time, was by far the wealthiest in Europe, and where ministers failed to foresee long wars of attrition and whose financial strategy was limited by the very existence of privilege. Overall, the traités were too costly to be a viable system of war financing. In these conditions, the substantial fortunes made by a handful of very successful traitants suffice to explain that the government easily gave in to public criticism against the wealth of the financiers and felt compelled, when peace resumed, to cancel the advantageous conditions offered in the treaties by taxing financial profits.

Supervision as control system : the design of supervision as a regulatory instrument in the social services sector in Sweden

In this article, the prevailing official view of supervision as a regulatory instrument is examined as it applies to the social services sector in Sweden. The study is based on a comparison of the views expressed on the design of supervision as a regulatory instrument by two government commissions, the Supervision Commission and the Commission on Supervision within the Social Services (UTIS), and on the positions taken by the Government regarding the definitions of the concept of supervision proposed by these commissions. The view of supervision as a regulatory instrument expressed in these policy documents is analysed with the help of a theoretical framework describing the components, their functions and the governance characteristics of control systems. In the framework separate interrelated characteristics of the components are identified and summarized into two models of control systems. The analysis shows that supervision in the Swedish social services sector can be described in terms of both a disciplinary and non-disciplinary system. By its system theoretical basis and the identification of interrelated characteristics the study contributes to a broadened understanding of the construction and functions of supervision as a regulatory instrument and of how supervision within the Swedish social sector is meant to be designed.

Helping doctoral students write : pedagogies for supervision

Helping Doctoral Students Write offers a new approach to doctoral writing. By treating research as writing and writing as research, the authors offer pedagogical strategies for doctoral supervisors that will assist the production of well-argued and lively dissertations." "It is clear that many doctoral candidates find research writing complicated and difficult, but the advice they receive often glosses over the complexities of writing and/or locates the problem in the writer. Rejecting the DIY websites and manuals that promote a privatized, skills-based approach to writing research, Kamler and Thomson provide a new framework for scholarly work that is located in personal institutional and cultural contexts. Their discussion of the complexities of forming a scholarly identity is illustrated by stories and writings of actual doctoral students.

The pedagogical approach developed in the book is based on the notion of writing as a social practice. This approach allows supervisors to think of doctoral writers as novices who need to learn new ways with words as they enter the discursive practices of scholarly communities. This involves learning sophisticated writing practices with specific sets of conventions and textual characteristics. The authors offer supervisors practical advice on helping with commonly encountered writing tasks such as the proposal, the journal abstract, the literature review and constructing the dissertation argument." "In conclusion, they present a persuasive argument that universities must move away from simply auditing supervision to supporting the development of scholarly research communities. Any doctoral supervisor keen to help their students develop as academics will find the new ideas presented in this book fascinating and insightful reading.

Acknowledgement of client diversity and oppression in social work student supervision

An enduring theme of social work literature and education has been the need for workers to recognise and challenge oppressive structures and develop competence in working with diverse client groups. This paper reports the findings of a qualitative research project where student and field educator supervision sessions were recorded, with the view to examining how oppression and diversity were addressed in these sessions. The authors have used the term 'difference' to describe the breach between the student and client experiences. Examples of anti-discriminatory practice were identified in the recordings, however on occasions supervisors had difficulty in assisting students to acknowledge diversity and oppression in supervision. Four factors that related to addressing diversity emerged from the supervision material. These were: the struggle to unmask subtle themes of oppression; the use of questioning to raise student awareness and development of self-knowledge; using student biography to facilitate learning on 'difference'; and field educator use of self-disclosure during discussions on diversity. Successful approaches to anti-oppressive practice and responding to diversity are outlined.

Driven to abstraction: doctoral supervision and writing pedagogies

The writing of academic abstracts is more than a tiresome necessity of scholarly life. It is a practice that goes beyond genre and technique to questions of writing and identity. In this article we deconstruct a series of abstracts from a variety of refereed journals to 'read' for the representation of data, argument, methodology and significance. We describe one strategy for writing abstracts, developed as part of a long-term project on postgraduate writing pedagogies. We propose that the art of writing abstracts is neglected in the academy, is given scant attention by journal editors, and has produced a motley and often bland array of conventions and genres. We suggest that abstract art should be an important aspect of supervision if graduate students and novice researchers are to stake a claim in the academy.

On-screen supervision relationships versus face-to-face

Videoconferencing provides access to essential training for probationary psychologists in rural areas. However the unique aspects of videoconferenced communication (Jerome & Zaylor, 2000) challenge an assumed equivalency of face-to-face and videoconferenced interactions. This study investigated the relevance of power, involvement, and an established model of supervision (Bernard, 1979, 1997) to the working relationship in videoconferenced supervision. Semistructured interviews were conducted with four supervisors, eighteen trainees experienced in videoconferenced supervision and four trainees experienced in face-to-face supervision. Data were analysed by qualitative content analysis, coding pertinent theoretical constructs. Results confirmed that the roles defined by Bernard's supervision model (teacher, counsellor and consultant) were relevant to videoconferenced supervision. However a further role emerged as well. Power and involvement dimensions also had relevance for videoconferenced interactions with some suggestion that the power discrepancy between trainee and supervisor was increased. Complexities arising from videoconferencing included some trainees avoiding involvement by blaming technical malfunctions, some reporting curtailed emotional expression and others reporting freer emotional expression due to the distal nature of the medium. The findings affirm some unique features to videoconferenced supervision and validate a framework to further explore the impact of videoconferencing upon supervisory relationships.

The role of supervision in the training of a psychoanalyst

This paper discusses the role of clinical supervision in psychoanalytic training. It also discusses the impact of training modes on the psychoanalytic organisations that use these different models of training. The paper argues that psychoanalytic training consists of a unique combination of personal analysis, study of psychoanalytic theory and research and clinical supervision. Given the variation of these three components and their possible interactions, an overly prescriptive view of training can be detrimental and counterproductive. The effectiveness of psychoanalytic supervision is to a significant degree dependent upon a trainee being engaged in personal analysis. Clinical competency requires extensive clinical experience obtained in a variety of settings and with a broad exposure to patient groups. The detrimental implications of restrictive and reductive views on psychoanalytic training that seek to specify quantitative criteria rather than clearly articulate clinical competencies are discussed.

Thinking about difference in student supervision

Over the past decade, educators have given greater recognition to the influence of race and culture on practice and policy. Whilst educators are now including specific courses that take account of diversity, scant attention has been paid to how these issues may be addressed in student supervision. This article reports on a qualitative study examining how three experienced supervisors addressed difference in student supervision. Supervisory approaches were compared examining the supervisors' goals, focus, supervisory strategies, theoretical orientation, contribution made to student learning and the limitation of their particular approach. These findings emphasise the complexity of addressing difference in supervision, and suggest that some additional issues to address in supervision.