Bibliographie sélective OHADA

This thesis proposed for the reform of Africa’s Investor-State Dispute Settlement (ISDS) landscape through the establishment of a Pan-African Investment Court (PAIC) as a mechanism for the resolution of Investor-State Disputes. This proposal is influenced by the findings of my investigation on the functioning of Investor-State Dispute Settlement (ISDS) through the deployment of Investor-State Arbitration to resolve Investor-State Disputes between African states and foreign investors. This research is motivated by the criticisms of the Arbitration mechanism by a broad spectrum of constituencies within international investment law. These criticisms are primarily anchored on the legitimacy crises of ISDS, a dissatisfactory notion that denounces the deployment of the private mechanism and privity of contract ingrained investment arbitration framework to resolve publicly-inclined investor-state disputes. Ancillary to this critical holy grail are further dissatisfactions on the practical functionality of investment arbitration in aspects of high volume of cases against developing states, lack of diversity in the appointment of arbitrators and curtailment of sovereignty of host states through the intrusion of provisions of International Investment Agreements on legitimate internal decision-making powers. Consequently, this thesis investigated the practical functioning of ISDS in African states. After the study of the experiences of Egypt, South Africa and Tanzania; it was found that the legitimacy crises of ISDS also impacts on African states, and does not support their socio-economic and sustainable developmental aspirations. As a remedy, I proposed for a reform to an Investment Court System (ICS) through the establishment of a Pan-African Investment Court (PAIC). An evaluation of this recommendation was conducted that evidenced potential challenges that may mitigate its feasibility, thus leading to the advancement of two secondary reform alternatives vis the reform and retention of the current investor-state arbitration framework and engagement in innovative treaty-making practices by African states. To the best of my knowledge, this thesis has not been previously submitted in any higher institution or published by another person. The contents of this thesis are my ideas. Where the materials of others were used, due acknowledgement and reference was provided. Acknowledgements

Le Code civil égyptien connaît depuis sa promulgation en 1949 la révision pour imprévision. Le texte est rédigé en termes limpides et a fait l’objet de maints arrêts de la Cour de cassation. Un demi-siècle plus tard, le droit d’auteur a consacré cette question dans un texte dont les termes ambigus confondent lésion et imprévision et auquel la jurisprudence reste réticente. Cette étude essaie d’aborder l’imprévision en droit commun et son articulation avec le droit d’auteur, une telle articulation pouvant révéler la nécessité d’une réforme du texte spécial. The Egyptian Civil Code, since its enactment in 1949, recognizes the revision for unpredictability. The text is written in clear terms and it is the subject of numerous decisions of the Court of Cassation. Half a century later, copyright law has enshrined this issue in a statute whose ambiguous terms confuse substantive inequality and impracticability of contract caused by un event unpredictable and to which case law remains reluctant. This study tries to shed the lights on the unpredictability in civil law and its articulation with copyright. Such an articulation could reveal the need for a reform of the special text.

A Integração Tripartida entre Comunidade de Desenvolvimento da África Austral (SADC), Comunidade da África Oriental (EAC) e Mercado Comum de África Oriental e Austral (COMESA) é uma inciativa de Chefes de Estado e de Governos das três Comunidades Económicas Regionais (CERs) em integrar seus separados programas numa única área de livre comércio. A iniciativa enquadra-se no contexto do Plano de Acção de Lagos (1980) e do Tratado de Abuja (1991) que consideram as CERs como pilares para criação da Comunidade Económica Africana (CEA). A Tese tem como principal objectivo analisar os desafios da cooperação intra-regional e perspectivas da integração tripartida entre SADC-EACCOMESA. Com base na pesquisa qualitativa coadjuvada pelas técnicas documental e bibliográfica constatou-se que a construção dos processos de integração regional na SADC e EAC evoluiram de padrões de confrontação para cooperação enquanto a COMESA foi por excelência um espaço priviligiado para cooperação comercial. Ainda assim, as três CERs enfrentam mesmos desafios relacionados com a sobreposição dos Estados membros, proliferação de “esquemas informais” de integração regional, dependência das CERs em relação aos doadoers internacionais, fragmentação de mercados nacional e regional e a prevalência da vontade de Estados membros sobre processos de integração regional. Face a estes desafios, a implementação da integração tripartida gera dúvidas e incertezas.

Although integrated reporting emphasizes the contemporaneous relationship between financial and non-financial capitals, its primary purpose is to explain how an organization creates value over time. This is similar to the purpose of management commentary, which is part of a general-purpose financial report. We compare and contrast the information requirements of an integrated report with the type of information that supplements the primary financial information in general purpose financial reports, prepared in accordance with International Financial Reporting Standards (IFRS). We examine whether the information in those reports is intended to be forward-looking and predictive, whether non-financial capitals can (and should) be monetized in order to facilitate integration, and whether the reporting boundary should be drawn in different ways to serve different purposes. We find that the International Integrated Reporting Framework and IFRS do not serve different purposes or apply different approaches, but that – in essence – they are competing frameworks. While IFRS has highly developed standards for reporting financial capital, neither has a well-developed approach for reporting any other capital.

Le droit originaire du traité de l’Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA), applicable au sein des sociétés africaines de cet espace, manifeste actuellement des pesanteurs liées à son enracinement culturel non africain. En effet, les sociétés africaines signataires dudit traité ont décidé en 1993 d’élaborer un droit commun des affaires simple, moderne et adapté pour faciliter le développement de leurs économies. Elles ont, à ce jour, adopté dix actes uniformes qui régulent certains domaines des affaires en vue de réaliser la croissance économique prévue dans le traité. Cependant, la démarche empruntée à cet effet est confuse. D’une part, l’option pour l’uniformisation, au mépris de l’harmonisation attendue des phénomènes culturels africains, et, d’autre part, la transposition dans les sociétés africaines des modèles juridiques occidentaux, notamment les pratiques du droit international, amènent à douter de l’inspiration africaine du droit de l’OHADA. Un quart de siècle après, son bilan n’est pas flatteur et ne permet pas de préjuger de la satisfaction des objectifs du traité. En outre, la révision du traité à Québec en 2008 pour un meilleur ancrage culturel africain de ses normes révèle indubitablement l’intérêt d’asseoir l’essence culturelle du droit.