证明未来利润:作为示范设备的商业计划

IF 0.9 3区 哲学 Q2 HISTORY & PHILOSOPHY OF SCIENCE
Osiris Pub Date : 2018-01-01 DOI:10.1086/699293
M. Giraudeau
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引用次数: 6

摘要

这篇文章是对“在美国建立战争和狩猎火药制造厂的计划”的研究,该计划是由伊尔姆萨梅·杜邦·德·内穆尔于1800年写的,目的是从潜在的投资者那里为后来的杜邦公司筹集资金。它表明,“工程”最好被理解为一种示范装置,类似于当时自然哲学家使用的那些装置。这项投资提案依赖于类似于实验报告的演示技术,在文本中聚集一群虚拟证人来解决他们的反对意见,将提议的工厂提交给一系列操作,以评估其在各种情况下的反应,并依赖于特定的实验设备-损益表-这使得产生令人信服的定量结果成为可能。这篇文章展示了这些技术的独创性,当时盈亏计算在商业实践中并不常见。它解释说,这些计算旨在改善企业家有问题的信用状况,这需要具体的示范努力,并指出重农主义政治经济学和拉瓦锡化学中的科学示范实践可能产生影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Proving Future Profit: Business Plans as Demonstration Devices
This essay is a study of the “Project for the establishment of a war and hunting gunpowder manufactory in the United States,” written by Irénée Du Pont de Nemours in 1800, in order to raise funds from potential investors for what was to become the DuPont Corporation. It shows that the “Project” is best understood as a demonstration device akin to those used by natural philosophers at the time. This investment proposal relied on demonstration techniques similar to those of the report of an experiment, textually gathering a crowd of virtual witnesses to address their objections, submitting the proposed manufactory to a number of manipulations to assess its reactions under various circumstances, and relying on a specific experimental device—a profit-and-loss account—that made it possible to produce compelling quantitative results. The essay shows the originality of these techniques at a time when profit-and-loss calculations were uncommon in business practice. It explains that these calculations were intended to ameliorate the entrepreneur’s problematic credit situation, which required a specific demonstrative effort, and points to scientific demonstration practices in Physiocratic political economy, and in Lavoisier’s chemistry, as likely influences.
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来源期刊
Osiris
Osiris 管理科学-科学史与科学哲学
CiteScore
1.10
自引率
0.00%
发文量
18
审稿时长
>12 weeks
期刊介绍: Founded in 1936 by George Sarton, and relaunched by the History of Science Society in 1985, Osiris is an annual thematic journal that highlights research on significant themes in the history of science. Recent volumes have included Scientific Masculinities, History of Science and the Emotions, and Data Histories.
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