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Jouary, J.-P., & Spire, A. (1983). Invitation à la philosophie marxiste. Paris: Messidor/Éditions sociales.  
Added by: Dominique Meeùs 2009-12-20 17:58:44 Pop. 0%
      Si on jette un coup d’œil sur la réalité dans son ensemble, ce qui apparaît d’abord, c’est un enchevêtrement […] Il s’agit là de l’apparence de la dialectique, qui est l’interaction.
     […]
     Ce qui apparaît ensuite, c’est que […] « Tout se meut, change, devient et périt ». Autrement dit, l’évolution est un aspect moins superficiel de la dialectique.
     […]
     Il n’est pas faux de dire que la dialectique est une théorie de l’interaction et du développement. Mais il convient d’aller plus loin et de ne jamais perdre du vue que ça renvoie à l’étude de la contradiction dans l’essence même de la chose.
     […]
     Il s’agit d’un appel à analyser concrètement de quelle manière chaque chose est dans son essence contradictoire […]
Liberman, E. G. (1971). Economic methods and the effectiveness of production A. Schultz & L. J. Kirsch, Trans. White Plains (N. Y.): International Arts and Sciences Press, inc.  
Last edited by: Dominique Meeùs 2012-02-21 14:39:50 Pop. 0%
      Payments to the budget and allocations from the budget are established as obligatory plan targets. The volume of centralized capital investment is also confirmed, since this is absolutely necessary for securing the required proportions in the development of branches of production in keeping with centralized national economic plans. The basic targets pertaining to the installation of new equipment as well as the indices of material and technical supply are also planned. In discussing the indices of material and technical supply, it must be borne in mind that, in keeping with the decisions of the September (1965) Plenum of the Central Committee and the Twenty-Third Congress of the CPSU, there will be a gradual transition to the planned distribution of equipment, supplies, and semimanufactures through the wholesale trade system.
     Naturally, the restriction of the number of plan indices confirmed by higher-echelon organizations considerably expands the economic autonomy of enterprises. In no small measure, this autonomy is also promoted by the Statute on the Socialist State Production Enterprise, which extends and legislatively confirms many rights to enterprise heads.
     The September (1965) Plenum of the Central Committee of the CPSU outlined such a structure of the incentive system in order to arouse the enterprises’ interest in elaborating and fulfilling higher plan targets and in making fullest use of internal reserves and resources. This goal is realized through the unity of the system of planning and economic incentives for enterprise collectives, which serves to increase the country’s national income. In this instance, the interests of society and of enterprises are combined more harmoniously.
     The development of production is financed by centralized sources as well as by the enterprises’ own resources. It is important to emphasize that provision is made for the broader utilization of the internal resources of enterprises and economic organizations as well as of bank loans, instead of nonreturnable budget financing of capital investment.
     As a rule, the financing of capital investment and the augmentation of working capital at existing enterprises are done through the enterprise’s own financial resources and through Gosbank loans. This essentially alters the attitude of enterprises toward the reconstruction and expansion of production, requires the more thrifty and economically substantiated utilization of new equipment and production areas, and obliges management to give greater attention to increasing the effectiveness of capital investment.
     In order to increase the effectiveness of production, payments for fixed and working productive capital have been introduced. In the future, this type of payment may become an important source of national centralized net income and may, to a certain degree, replace other types of payments, including the turnover tax. This is specifically the method of exerting economic influence on production which basically must counteract the squandering and mismanagement of social productive capital.
     It is also important to note that normative payments for capital are established for a number of years so that a properly functioning enterprise will have a profit for offering incentives as well as for covering planned outlays. The more effective an enterprise’s operation, the more profit it receives and the larger the share of this profit (after fixed payments to the budget, payments for the use of capital, and loan interest payments) is left at the disposal of the enterprise.
     There are also a number of other important innovations that promote the strengthening of cost-accounting and the imparting to it of the nature of a real rather than a formal method of exerting economic influence on production. The role of the economic contract and the material liability of parties for its fulfillment are being strengthened, even to the point of providing for the complete compensation of losses to the injured party by the injuring party.
     Liability is being established both horizontally, i.e., between enterprises, and vertically. We allude here to the establishment of guarantees of material liability not only of enterprises to ministries and agencies but also the liability of these organs if they are responsible for losses incurred by the enterprises. The first step in this direction is the conversion of economic and production associations as well as main administrations of industrial ministries to cost-accounting.
     The strengthening of the cost-accounting of enterprises is also promoted by the better formulated system of using internal working capital. In the event that this capital is in short supply due to unsatisfactory management, the shortage should not be made up by the budget. An enterprise should apply for a bank loan, and the interest on this loan should be higher. The interest payment diminishes that part of the profit which is used to form the enterprise’s economic incentive fund. This means the realization of the urgent demand that sanctions affect the personal incomes of those responsible for the losses and that these losses not be automatically transferred to the government, as frequently was the case in earlier times. This kind of undefined responsibility was specifically one of the chief features in the formal nature of cost-accounting.
     Contractual relations between suppliers and purchasers play a basic part in strengthening cost-accounting and, simultaneously, in improving the planning process. At the same time, direct contractual relations are a way of making product-mix planning more specific. Naturally, direct relations make sense if they are backed up by sufficient legal and economic guarantees.
Ollman, B. (2005). La dialectique mise en œuvre: Le processus d’abstraction dans la méthode de marx. Paris: Éditions Syllepse.  
Added by: admin 2010-02-01 12:03:49 Pop. 0%
      […] comprendre un élément de notre expérience quotidienne exige de savoir comment il est apparu et s’est développé, et comment il s’insère dans le contexte ou le système plus large dont il fait partie. Avoir conscience de cela n’est cependant pas suffisant. Car rien n’est plus facile que de retomber dans des appréciations étroitement focalisées sur les apparences. Après tout, peu de gens nieraient que tout dans le monde change et interagit à une certaine vitesse et d’une manière ou d’une autre, que l’histoire et les connexions systémiques appartiennent au monde réel. La difficulté a toujours été de trouver un moyen de penser tout cela de façon adéquate, sans en déformer les processus et en leur donnant l’attention et le poids qu’ils méritent. La dialectique cherche à surmonter cette difficulté en élargissant notre idée des choses pour y inclure, comme aspects de ce qu’elles sont, à la fois le processus par lequel elles sont devenues ce qu’elles sont et les interactions dans lesquelles elles se situent. De cette façon l’étude de toute chose induit l’étude de son histoire et du système qui l’inclut.
     La dialectique restructure notre pensée de la réalité en remplaçant notre notion de « chose » issue du sens commun, selon lequel une chose a une histoire et a des relations externes avec d’autres choses, par la notion de « processus », qui contient sa propre histoire et ses futurs possibles, et par celle de « relation », qui contient comme partie intégrante de ce qu’elle est ses liens avec d’autres relations. Rien n’a été ajouté ici qui n’existât déjà. Il s’agit plutôt de décider où et comment tracer les frontières, et d’établir les unités dans lesquelles ont puisse penser le monde (ce qu’on appelle, en termes dialectiques, « abstraire »). Alors que les qualités que nous percevons à travers nos cinq sens existent véritablement dans la nature, les distinctions conceptuelles qui nous indiquent où une chose se termine et où la suivante commence dans l’espace et le temps sont des constructions sociales et mentales. Aussi profond que soit l’impact du monde réel sur les frontières que nous traçons, c’est nous qui, en fin de compte, en faisons le découpage, et des personnes issues de cultures et de traditions philosophiques différentes peuvent en fait les tracer différemment.
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