Bibliographie sélective OHADA

Responsible investment (RI) is the investment strategy that incorporates environmental, social and governance (ESG) factors into the investment decision-making process (Hebb, Hawley, Hoepner, Neher, & Wood, 2015). RI has shifted from what was considered a niche market to become one of the fastest-growing areas of finance in many parts of the world (PRI, 2019b). However, a closer look at the development of RI and adoption rates in countries and regions reveals that RI is not commonly practised in sub-Sahara Africa (except for South Africa). This study explores the critical challenges for RI development in the retirement benefits sector of Kenya and, by engaging with a variety of key stakeholders, proposes how to overcome the identified challenges. It contributes to the literature on challenges for RI in a developing country by offering an in-depth case study of the retirement benefits sector.My study employs qualitative methods to collect and analyse data collected from semi-structured interviews with 22 participants (asset managers, regulators and capital market experts, and a council member of the Association of Retirement Benefits Schemes of Kenya) as well as a collection of published documents by government agencies in Kenya. Also, I analysed 10 annual reports to assess the kind of ESG information that is disclosed by listed companies. My study explores, in particular, how actors in the retirement benefits sector conceptualise RI. It identifies the leading ESG factors in Kenya and draws on the business-case approach to RI to explore whether the participants consider those factors as material risk factors that present both risks and opportunities to the investment decision-making process. Further, my study identifies the specific barriers for RI development and proposes how to overcome them. The findings show that participants define RI using several terminologies. This is consistent with the existing literature. My study finds that all participants consider corporate governance as a material risk factor that can impact the financial returns of a portfolio. However, most of the asset managers do not think that the environmental and social factors can present material risk factors to their investment decision-making process. Although over a third of the asset managers recognise that the environmental and social issues in Kenya present business opportunities to retirement benefits schemes, there is a shortage of well-structured assets in those areas. Further, this study identifies five specific barriers for RI development: diversification challenges; a lack of ESG data; a lack of demand/incentives; short-termism; and the demand for high financial returns and a lack of awareness and expert knowledge of RI practices. My study recommends that the National Treasury of Kenya develops RI policy for the entire finance sector. In addition, the findings support a recommendation for the Capital Markets Authority and the Retirement Benefits Authority to embark on capacity building programmes to educate the actors in the finance sector on RI strategies and to create awareness of the impact of ESG on financial returns in the long run.

YK farklı sorunlar veya uyuşmazlıklarla yüzyüze gelebilir. Sorunlar veya uyuşmazlıklar kriz halini alarak YK'nın işleyişine olumsuz etki edebilmektedir. Kriz derinleştikçe, YK işlevini yerine getirmekte zorlanabilir. Krizin bir adım ötesinde ise YK kilitlenebilmektedir. Pay sahipleri arasındaki menfaat çatışmaları, YK kriz ve/veya kilitlenmesinin en sık rastlanan temel nedenidir. Kilitlenme durumunda, YK toplantı yapamamakta veya karar alamamaktadır. Oysa ki, YK her daim çalışabilmesi gereken bir organdır. YK'nın kilitlenmesi, şirketin de kilitlenmesi sonucu doğurabilir. Bu durum öyle risklidir ki, şirketin feshi/tasfiyesi yakın bir ihtimal olabilmektedir. Bu aşamada kilidin olabildiğince hızlı açılması şirketten menfaati olan herkes için (pay sahipleri, YK üyeleri, çalışanlar, alacaklılar, kamu vb.) hayati önemdedir. Bu nedenle, şirket esas sözleşmesinde YK kriz ve kilitlenmelerine karşı önlemler planlanmalıdır. Tek kişiden ibaret YK modeli ve YK'ya danışma kurulu desteği kilitleme riskine karşı önerdiğimiz modeldir. Pay sahipleri sözleşmesi, aile şirketleri için aile anayasası gibi hukuki metinler kriz ve/veya kilitlenmeye ilişkin tedbirler içermelidir. Önlemlere, rağmen kilitlenme gerçekleşir ise, öncelikle YK içi ve şirket içi çözümler uygulamaya konulmalıdır. Bu tür yöntemler yeterli olmazsa, AUÇY'nin tatbiki, şirket dışından gelen çözümün ilk aşaması olarak kabul edilmelidir. Arabuluculuk ile YK kriz ve kilitlenmelerine karşı etkin, hızlı ve kalıcı çözümler sağlanabilmektedir. "Med-arb" veya "Arb-med" gibi yöntemlerden de faydalanılabilir. Tahkim de bir çözüm yoludur. Bu yolda "seri tahkim usulü" YK kilitlenmeleri için daha uygundur. Son çare olarak nitelediğimiz, dava yolu ise, bazı durumlarda içinde şirketin fesih ve tasfiye riskini barındırdığı için kilidi açmak ve hatta kilidi kırmak için uygulamaya konulabilir. Mahkemelerde, organ yokluğuna dayalı fesih davası ve özellikle haklı sebeple şirketin feshi davası çözüm sağlayabilecek dava tipleridir. Özellikle, haklı sebeple şirketin feshi davası, kriz ve kilitlenmelere daha uygun olup, stratejik sonuçlara da imkân vermektedir. Bunlar yanında, YK işleyişinde yapay zekâdan faydalanmanın mümkün olup olmadığı, yapay zekâya YK üyesi olarak kişi statüsü verilip verilemeyeceği, bu meselenin YK üyelerinin sorumluluğuna etkisi incelenmiştir. Board of Directors may face various disputes or disagreements. These disputes or disagreements may turn into crises which negatively affect the normal functioning of the board. As the crisis deepens, Board of Directors could have difficulties in fulfilling its function. Moreover, a step further from the crisis, Board of Directors might even be locked up. Conflicts of interest among shareholders are known as the most common cause of the board of directors crisis and/or deadlock. In event of a deadlock, Board of Directors, a body should always be able to function, cannot hold meetings or make decisions anymore. The deadlock of board of directors, may lead the entire company to be locked down whereas the company may encounter the possibility of dissolution and liquidation. At this point, unlocking the crisis as quickly as possible is vital for relevant competent persons of the company. Therefore, measures should be taken in the company's articles of association against Board of Director crisis and/or deadlock. One-person Board of Directors model and support of Advisory Board to Board of Directors is the model we recommend against the risk of locking. Legal texts such as shareholder agreements and family constitutions for family companies should include measures regarding deadlock. If a deadlock has occurred in spite of precautions, first of all, Board of Directors and internal remedies should be implemented. If such methods are not sufficient enough, Alternative Dispute Resolution (ADR) methods should be regarded as the first stage of external intervention. Effective and rapid solutions can be achieved against deadlocks via mediation. "Med-arb" or "Arb-med" could be also utilised. Arbitration is also a way and in this way; "expedited (fast-track) arbitration" procedure is more suitable for corporate deadlocks. Litigation, as the last possibility that we propose, could also be applied to unlock or even break the lock, since it contains the risk of dissolution and liquidation of company in some cases. In courts, termination action based on the absence of organs and especially termination of the company with a valid reason are the types of cases that may provide a solution. Especially termination of the company with a valid reason is more suitable for crisis and deadlocks, and also grants strategic results. In addition to these, it has been questioned in this study whether Board of directors possibly benefit from artificial intelligence in the operations and whether AI can be attributed a person-status as a member of Board of Directors. The effects of this issue on the responsibility of the members of Board of Directors have been analysed.

This thesis identifies the circumstances under which corporate governance regulation can help gain traction to minimise systemic risk. Systemic risk is the risk that local losses spread through the financial system and badly affect the financial system and the real economy. Excessive risk-taking by financial institutions can contribute to such systemic risk. Prudential regulation and supervision of financial institutions leave corporate decision-makers with room for discretion to increase or decrease systemic risk. The incentives of these decision-makers are not necessarily aligned with minimising systemic risk. The thesis shows that this problem exists across different business models. More specifically, it identifies perverse incentives in the case of systemically important banks, CCPs, mutual funds, and hedge funds. The need for corporate governance regulation therefore lies in the inherent incompleteness of prudential regulation and supervision. Corporate governance regulation can help fill this gap by regulating the environment within which choices are made within these types of institutions. The analysis has three steps. First, it characterises the systemic importance of financial-sector activities carried on outside the context of ‘banks’. The governance literature so far has focused on the ‘systemic externalities’ created by banks. However, our analysis shows that other non-bank SIFIs generate similar systemic externalities with socially harmful consequences. These systemic externalities are not considered by SIFIs when taking business decisions. In a second step, the thesis shows that prudential regulation and supervision are incomplete and leave room for governance regulation to fill in the gaps. The final step shows that a corporate governance framework focused solely on the interests of shareholders will have negative consequences for systemic stability. Given such divergence between the decision-makers’ and society’s interests, corporate governance regulation can complement the traditional prudential framework.

The main rationale of prudential bank regulation and supervision of banks has traditionally been to ensure the safety and soundness of banks and protection of depositors. However, best practice standards in bank supervision acknowledge that it is impossible to completely prevent bank failures. Therefore, it is crucial to have regulatory measures in place to deal with banks that fail. Banks are core players in the financial system as the intermediaries between savers and users of capital. In addition, banks provide critical services to consumers, small and medium-sized businesses, large corporate entities and governments who rely on them to conduct their daily business, both at domestic and international level. Banks also fulfil a sui generis role that sets them apart from other financial institutions that are role players in the financial system because, inter alia, they hold “highly” liquid liabilities in the form of deposits that are repayable on demand; they extend long-term loans that may be difficult to sell or borrow against on short notice; they are the back-up source of liquidity to all other institutions (financial and non-financial); and, are also the transmission belt for monetary policy. Unlike other players in the financial system, banks are vulnerable to loss of public confidence and to liquidity risk. Liquidity risk being the risk that a bank will not have sufficient cash to meet short term obligations and the fact that a "run on the bank" by depositors can result in devastating liquidity drainage. Because banks play a special role in the economy and their failure may have a significant impact on financial stability, they need a special approach when they become insolvent or are likely to become insolvent. The 2008 Global Financial Crisis (“GFC”) demonstrated the importance of special resolution regimes for banks; and the need to balance the interests of shareholders, creditors and depositors, while promoting financial stability objectives. Given the critical role of banks in the economy the need is clear for a special resolution regime for banks that provides a legal framework for regulators that avails to them a suite of resolution tools which they can apply to resolve the bank in an orderly manner; to rescue those parts of the bank that may still be viable and to liquidate those parts that are not whilst avoiding a drain on public funds. In order to deal with bank failures in Zimbabwe, the Banking Act [Chapter 24:20] has provided for the mechanism of curatorship since 2000, as a rescue measure aimed at restoring failing banks to economic viability. Curatorship has over the years been applied with mixed success; consequently, Zimbabwe has undertaken a number of reforms which include the enactment of the Troubled Financial Institutions (Resolution) Act in 2005; and the introduction of the problem bank regime via the Banking Amendment Act of 2015. Throughout these reforms, Zimbabwe has elected to retain curatorship, which was once a standalone process in banking legislation to enable bank rescue; and assimilated it into a broader bank resolution framework. This study seeks to determine whether Zimbabwe’s resolution regime requires to be strengthened and if so, to recommend reforms that will align the resolution regime in Zimbabwe with international best practice. For such purpose it will draw upon the Financial Stability Board’s Key Attributes of Effective Resolution Regime as international best practice benchmark. It will further also consider guidance yielded by a comparative study of the resolution regimes in the United Kingdom and South Africa.

Although extreme poverty has decreased in the last decades, we are a long way from eradicating global poverty. Similarly, the world has seen a considerable decrease in global inequality due to recent developments in emerging economies, but overall inequality between nations has risen in the last decades. International tax law may have a relevant role in improving or worsening global inequality. Extensive research has shown that the present international tax system was designed in a way that tends to benefit high-income economies. However, there has been no significant discussion about whether and how international tax law rules should be changed to address global inequality. The main goal of this thesis is to analyze the existing legitimacy and distributive justice issues that limit the ability of lower-income countries to raise tax revenues and consider what can be done to make the current international tax regime more aligned with global justice principles.The thesis builds on the contemporary literature in international political economy and global distributive justice and puts forth a normative framework for allocating the international tax base among states. First, it analyzes some of the legitimacy deficits of the present international tax system. In contrast to prevailing views about improving legitimacy, it demonstrates the shortcomings of focusing solely on making international tax policymaking processes more inclusive and argues for a greater focus on global distributive justice. It then analyzes the main tax theories that have defined international tax relations to date and demonstrates some of their limitations. The final part of the thesis puts forth normative principles that integrate distributive justice and considers the practical implications of the proposed normative framework for some of the most recent issues discussed in international tax policy

OHADA bölgesindeki yabancı yatırımların yasal korunması bahassederken yasal mekanizmaların varlığı fikrine atıfta bulunur. Yabancı yatırımlarının korunmasının sağlanması Bu Örgüte üye olmayan ülkelerin vatandaşları. Mukayese arama sürecinde Türk hukuku ile anlayışlı olmalıdır. Bu yatırımlar için optimal yasal güvenlik modeli olmalidir çünkü OHADA yasa nispeten yeni ve yapım aşamasındadır. Talking about the legal protection of foreign investments in the OHADA zone inevitably refers to the idea of the existence of legal mechanisms capable of ensuring the protection of investments of economic operators who are nationals of non-member countries of this Organization. The comparison with Turkish law must to be understanding in the process of seeking the model of optimal legal security for these investments, because the OHADA law remains relatively new and under construction.

In recent years, investment arbitration tribunals are increasingly confronted with allegations of corruption, mostly invoked by host States as a defense to investors’ claims. After an affirmative finding of an alleged corrupt act between the investor and a public official of the host State in the establishment or conduct of the investment, tribunals have adopted a binary approach to the issue – if they uphold allegations of corruption, they completely dismiss the investor’s submissions. This binary approach has resulted in an asymmetry of liability for the two parties to a corrupt act (i.e., investors and host States/host State officials), failing to take into account the inherent bilateralism of corruption and the fact that domestic laws and international norms have outlawed both the act of offering and of accepting bribes. In particular, public officials’ free participation in a corrupt act to advance investments is attributable to the host State and requires State responsibility under international law. Moreover, the increasingly prevalent practice of inserting anti-corruption provisions in investment treaties has reinforced this lop-sided feature, as well as offering only weak effectiveness in terms of deterring corruption. After a careful examination of the treatment of corruption issues in investment arbitration and investment treaties, this thesis proposes a paradigm shift from the current asymmetric approach to a more balanced approach. It calls on investment tribunals to take a dual-track approach that investigates both corruption and investors’ claims, and ensures that each party assumes responsibility for its own misconduct. It also proposes that treaty drafters include anti-corruption provisions that impose strong obligations of anti-corruption on both sides of corruption (i.e., investors and host States) rather than merely on a single party to it

The reform of the Investor-State Dispute Settlement (ISDS) mechanism has provoked much debate among legal scholars and practitioners. The critiques of ISDS mainly arise from concerns regarding the legitimacy of the mechanism such as the perceived tolerance for the lack of impartiality and consistency. To allay these concerns, there have been proposals to reform ISDS by establishing investment courts with tenured judges and appellate tribunals. However, international adjudication systems like ISDS cannot be fully analogized to domestic courts in common law countries: ISDS falls into a broader international regime where there are neither hierarchical/centralized decision-making and enforcement authorities nor a multilateral investment treaty, and the rules and principles on foreign investment protection are fragmented in around three thousand Bilateral Investment Treaties (BITs). Against this backdrop, this thesis argues that, although there is a general agreement among the international community to further legalize international investment law, the process of legalization via the specific avenue of reforming the adjudication mechanism (i.e. ISDS) is subject to (1) the institutional constraint of international investment law, especially the lack of shared understanding among the international community regarding the treatment of foreign investments, and (2) the internal constraints of adjudication as a mode of social ordering. It further cautions that pursuing predictability while disregarding the low level of shared understandings regarding investment protection may cause more legitimacy problems than it solves

جاءت هذه الدراسة للتعرف على أحكام المسؤولية المدنية الناشئة عن مضار التلوث البيئي العابر للحدود، وقد أجابت الدراسة على تساؤلات البحث من حيث طبيعة تلك المسؤولية وكيفية إيجاد حلول للتغلب عليها، كما توصل الباحث من خلال الدراسة إلى عدة نتائج وتوصيات أهمها: ترجع أحكام مسؤولية الدولة عن التلوث البيئي إلى نظريات عديدة يأتي في مقدمتها نظرية الخطأ، وإذا تعذر إثبات الخطأ يمكن الرجوع إلى نظرية المخاطر، إن حداثة المشكلات البيئية وطبيعة مسؤوليتها المعقدة قد أثرتا سلبا القضائية الخاصة بدعوى المسؤولية، إن الضرر البيئي له خصائص معينة تجعله يختلف عن الضرر المنصوص عليه في القواعد العامة للمسؤولية المدنية مايكون غير قابل للإصلاح وأنه ناتج عن التطور التكنولوجي وأنه غير شخصي وغير مباشر، وذلك كونه غالبا على أنه صنف جديد من أصناف الضرر.

"Les centres d’arbitrage maritime." Résumé : Le sujet des centres d'arbitrage maritime concerne le processus de résolution des contentieux maritimes quand leurs parties optent pour soumettre leur différend à des instances d'arbitrage comme voie alternative. Les centres d'arbitrage maritime appliquent le règlement arbitral et ses règles dans le cas où le choix est fait en fonction de la clause compromissoire qui inclut ce choix ainsi que la loi applicable. Lacompétence de cet instance d'arbitrage convenue débute à la date de la soumission de la demande d'arbitrage, afin de lui confier le suivi des procédures d'arbitrage et de tout ce qui touche au litige arbitral et jusqu' à ce que la sentence (décision) arbitrale soit rendue. "Maritime arbitration centers." Summary: The subject of maritime arbitration centers concerns the process of resolving maritime disputes when their parties opt to submit their dispute to the arbitral tribunal as an alternative solution, and maritime arbitration centers apply arbitration regulations and its rules in case where the choice is made according to the arbitration clause which includes this choice as well as applying the law on all disputes. The arbitral tribunal function starts from the date of submitting the arbitration request to it to be entrusted with following up the arbitration procedures and everything related to the arbitration dispute and until the arbitral award is issued. : الملخص يتعلق موضوع مراكز التحكيم البحري بعملية فض المنازعات البحرية التي يختار أطرافها عرض النزاع على هيئات التحكيم كطريق بديل، و مراكز التحكيم البحري تعمل على تطبيق لوائح التحكيم و نظامها التحكيمي في حال وقوع الاختيار عليها وفقا لشرط التحكيم الذي يتضمن هذا الاختيار، إلى جانب القانون الواجب التطبيق على النزاع. و يبدأ اختصاص هذه الهيئة في التحكيم المؤسسي من تاريخ تقديم طلب التحكيم إليها، ليوكل لها متابعة إجراءات التحكيم و كل ما يتعلق بالمنازعة التحكيمية و إلى غاية صدور الحكم التحكيمي.

يعد عقد التأمين مجالا خصبا لتجسيد الالتزامات النابعة من مبدأ حسن النية، والتي تضبط سلوك الطرفين قبل إبرام العقد وأثناء سريانه وتنفيذه، غير أنه بدا واضحا أن عدم الإشارة إلى هذه الالتزامات في نصوص عقد التأمين صراحة فتح المجال لظهور تصرفات منافية لمقتضياته أثناء تكوين العقد وسريانه مما خلق عدم التوازن المعرفي بين طرفيه أدى الى عدم استقرار المعاملات. غير أن هذه الدراسة أظهرت تضمين المشرع لمتطلبات مبدأ حسن النية في المواد القانونية المنظمة لعقد التأمين حيث أن التزام المؤمن له بالنزاهة يتمحور فيما يدلى به من بيانات عن الخطر المؤمن منه لشركة التأمين التي تلتزم بدورها بالوضوح والشفافية فيما تقدمه من معلومات عن خدمة التأمين وما تبذله من تعاون معه طيلة سريان العقد يعزز الثقة المشروعة بينهما، وبالنتيجة يحد من الأخطار ويحقق الهدف من التعاقد ويحافظ على توازن مصالح الطرفين ولهذا يجب النص على متطلبات مبدأ حسن النية بصراحة ضمن المنظومة القانونية للتأمين حتى تتحقق العدالة والمساواة العقدية.

رقابة القضاء على أعمال المحكمين من بين أوجه الرقابة التي أقرتها التشريعات الحديثة وقوانين التحكيم الوطنية و الإتفاقيات الدولية وكذا نظام التحكيم في ظل تطور الثقافة التحكيمية في الوقت الراهن. كما تعد ضمانا وحماية للمصالح وحقوق الأفراد والشركات التجارية من جهة وتُمكن القضاء من السيطرة على تصرفات المحكمين وحماية شخصهم في الدعوى التحكيمية لتحقيق فاعلية نظام التحكيم من جهة ثانية. Le contrôle des actes des arbitres est établi par les législations récentes et par la législation arbitrale nationale, ainsi que par les conventions internationales en la matière. Il participe à l’évolution de la culture arbitrale et constitue une garantie et une protection des intérêts des individus et des sociétés commerciales. Il permet d’avoir une vue sur les travaux des arbitres d’une part, et sur leur protection d’autre part, pour assurer l’efficacité de l’arbitrage. The review of the acts of the arbitrators shall be established by recent laws and national arbitral legislation and international conventions on the subject. It contributes to the evolution of the arbitral culture and constitutes a guarantee and protection of the interests of individuals and commercial company’s .It allows having a view on the work of the arbitrators on the one hand, and on their protection to ensure the effectiveness of arbitration

Les fonctions du juge dans les cinq pays d'Afrique francophone étudiés ayant en partage l'usage du français sont rendues possibles par la reconnaissance d'un statut particulier, lequel permet au juge de trancher, notamment les litiges individuels du travail qui lui sont proposés, et de rendre, plus généralement, des décisions. En pratique, toutefois, certains facteurs rendent pour le moins difficile l'intervention du juge. Quels sont les raisons, les causes d'un tel constat? La réponse à cette question suppose une réflexion à partir d'une analyse approfondie et comparée des législations en vigueur dans les cinq pays étudiés à savoir: le Cameroun, le Congo-RDC, la Guinée, le Mali et le Sénégal. Les systèmes juridiques de ces pays connaissent des points de similarité mais aussi des divergences du fait, notamment, de leurs histoires coloniales. En effet, quand bien même, la transposition du modèle du "juge et de ses fonctions" a su s'imposer et a fait disparaître les juridictions coutumières, elle n'en continue pas moins à poser des difficultés, notamment dans le traitement des litiges individuels du travail. En dépit de caractéristiques supposées "communes", les modes d'organisation et d'administration judiciaires des cinq pays varient fortement. Plus fondamentalement encore, l'approche comparative permet de souligner combien les réalités socioculturelles continuent d'influencer l'orientation et la mise en oeuvre des fonctions du juge, notamment lorsqu'il intervient dans les litiges individuels du travail.

Peut-on vendre des cubes d’air ? La division de la propriété foncière en volumes immobiliers est une invention de la pratique notariale. À l’origine, elle fut utilisée pour contourner l’inaliénabilité du domaine public en permettant à l’État de confier la construction de grands ensembles immobiliers complexes à des promoteurs immobiliers. Le Quartier de la défense à Paris en constitue une illustration probante. Cette technique a rencontré un succès croissant au fil des années dans de nombreuses opérations immobilières de petite comme de grande envergure, tant sur le plan national que régional (Océan Indien). À l’île de La Réunion, elle est notamment utile aux opérations photovoltaïques. Or, ce vif succès contraste avec la pauvreté de la recherche sur la question. Malgré des difficultés théoriques et pratiques notables, aucune étude de fond exhaustive n’a encore été menée sur le « volume immobilier » à proprement parler. Est-il un bien ? Même vide, est-il appropriable et commercialisable, ce indépendamment du sol ? Peut-on le vendre, le louer, le posséder, le prescrire, le donner en garantie ? Ce sont autant de questions, parmi bien d’autres, qui méritent d’être abordées afin d’offrir à cette pratique la sécurité juridique qui lui fait encore si cruellement défaut. Is the space above and below our Land Property saleable? The ''Volume immobilier'', also called ''Volume'' or ''Air Rights'', is an invention of notarial practice. De facto, it is known as the division of space above and below Land’s surface in Real Estate/Property Law [using a 3D Cadastral System]. It was first used by developers to construct complex buildings called ''Ensembles immobiliers complexes'' in cities and towns. This technique has two advantages. Primo, it allows developers to circumvent the rigidity of Condominium Law, and secundo it allows them to bypass the inalienability of Public Land [Public Domain]. A convincing example of ''Air Rights'' is the ''Quartier de La Défense'' in Paris. This technique has recently met with growing success in France Metropolitan and France Overseas. In Reunion Island, it is especially used in photovoltaic projects. This striking success contrasts, however, with the paucity of legal research on the subject. Despite significant difficulties [theoretical and practical], no in-depth research has yet been conducted on the ''Volume'' itself. Is it a good? Can it be appropriated or sold, regardless of the Land's surface and without any buildings? Can it be sold, rented or given as collateral? So many questions, and more, to study to give this Real Estate Technique the legal security it deserves.

Le droit maritime fait partie du droit des affaires qui est le domaine de compétence matérielle de l’OHADA. Or, on constate à ce jour qu’il ne fait l’objet d’aucun acte uniforme adopté ou en préparation. Dans la mesure où la mission de l’OHADA est de juguler l’insécurité juridique et judiciaire liée aux conflits de lois en dotant ses états membres de règles communes simples, modernes et adaptées à leurs réalités économiques, on peut penser que s’il n’y a pas d’acte uniforme relatif au droit maritime, c’est parce que cela n’est pas nécessaire. Or, il n’en est rien. C’est ce que démontre cette thèse afin d’attirer l’attention des décideurs de l’espace OHADA sur la nécessité d’intégrer le droit maritime dans le processus d’uniformisation du droit des affaires. Aussi, les disparités des législations maritimes de l’espace OHADA, les conflits de lois qui en résultent et la complexité juridique et judiciaire liée à la coexistence du droit maritime avec le droit uniforme sont exposés les uns après les autres. Enfin et dans la perspective de l’uniformisation du droit maritime, quelques brèves propositions sont avancées dans la conclusion.

A l’instar de l’obligation d’assistance ou de la mise à disposition de signes distinctifs, le savoir-faire constitue un élément essentiel du contrat de franchise. En dépit de son importance, le législateur a fait le choix de ne pas le définir. Il est donc revenu à la jurisprudence ainsi qu’à la doctrine de dégager les éléments constitutifs du savoir-faire. Par ailleurs, l’importance du savoir-faire au sein du contrat de franchise se matérialise à travers l’étendue des obligations que chacune des parties devra supporter tout au long de la relation contractuelle. En raison de sa valeur patrimoniale importante, le franchiseur devra prendre toutes les mesures qui s’imposent afin de préserver son savoir-faire. Le franchiseur pourra avoir recours à différentes actions, civiles ou pénales, afin d’obtenir d’une part, la réparation de son préjudice et d’autre part, la condamnation de l’auteur de l’atteinte au savoir-faire.

Objet à multiples dimensions juridiques – le commerce, la concurrence, la fiscalité, l’environnement, le salariat, l’urbanisme, les droits et libertés fondamentaux, la valorisation du folklore et des traditions, la formation, la police, la construction notamment –, le tourisme est le terrain de synergie d’acteurs et d’activités publics et privés en lien direct ou indirect avec l’économique. Un lien de subordination ordonnée caractérisé par la privation, relativement motivée, de l’acteur économique d’un accès libre et direct au marché. C’est l’office du pouvoir économique public. Aux Antilles françaises, il est l’artisan d’un protectionnisme juridique, irradiant, variablement éloigné des nécessités économiques par opposition franche à une Caraïbe plus libérale et lacunaire, aux méthodes distorsives de concurrence, éminemment connectée aux nécessités économiques. Propulsées dans la modernité du droit par leur nationalité politique et ses corollaires – il est une identité de droits entre les Antilles françaises, la France continentale et, résolument, l’Union européenne –, les Antilles françaises sont, au niveau de leur région d’extraction, marginales. La conjuration, au moins partielle, de leur marginalité et, par ricochet, de celle de leur tourisme passerait par un changement de paradigme obtenu notamment d’un mouvement de décentration (« sortir de soi »). Ce dernier tire sa subsistance d’une société devenue mondialisée et interdépendante exhortant les petites économies au regroupement pertinent. Un mouvement qui, matériellement confronté à l’ombre menaçante de l’assimilation juridique dans le cas des Antilles françaises, requiert une fine précision. L’intégration régionale, dont la formule contractuelle – méthode alternative d’organisation de l’économie –, en ses force, intensité, diversité, flexibilité et massivité, est la figure de proue, sans prétendre à la panacée, emporte un effet décentriste. Il naît du contrat économique, plus justement de sa force normative. Porté par l’acteur économique public – l’Etat et/ou ses démembrements territoriaux –, le traité ou l’accord international vise notamment la conduite de politiques communes telle qu’en matière environnementale, les optimisation et fluidité circulatoires – des personnes, des biens, des services –, la réduction des écarts de développement, la protection de la concurrence. Porté par l’acteur économique privé – l’exemple des parties à un contrat de franchise –, sous couvert de la poursuite de la satisfaction d’intérêts particuliers, il organise des rapports d’économie confinant au transfert de technologie, au partage de marque, au renforcement de l’offre et de la demande, à la diminution du coût de la vie par la réalisation d’économie d’échelle, de gamme notamment. Maîtrisé, l’effet décentriste de l’intégration régionale pourrait, dans une certaine mesure, constituer un outil efficace pour une économie durable du tourisme des Antilles françaises en marge ou, quand cela est possible, en alternative aux procédés traditionnels.

Le développement de la comptabilité socio-environnementale au cours des dernières années représente un profond changement dans le champ de la comptabilité. Ses promoteurs proposent d'intégrer des éléments concernant le développement durable dans la communication des entreprises. Cette situation offre la possibilité d'étudier les pratiques comptables à un moment où elles ne sont pas encore figées et font encore l'objet de controverses. Notre recherche profite de cette situation pour étudier les processus sociaux qui concourent à façonner les institutions comptables. Nous questionnons plus précisément l'intégration du processus d'appropriation de l'une de ces nouvelles méthodes comptables (la méthode CARE) dans la construction socio-historique. Cette recherche s'inscrit alors logiquement dans le cadre de la théorie de l'appropriation, à laquelle nous proposons d'ajouter une dimension herméneutique. En effet, c'est par cette dimension qu'il est possible d'étudier la compréhension d'un outil à partir des cadres d'interprétations hérités de l'histoire. Cette attention portée à l'historicité nous conduit à proposer une généalogie des méthodes de comptabilité socio-environnementale. Celle-ci nous permet de distinguer le cadre dominant de la comptabilité prométhéenne – qui a vocation à garantir le maintien d'une capacité de production – du cadre critique de la comptabilité orphique qui permet de maintenir les entités écologiques pour elles-mêmes. À partir de cette compréhension théorique, notre étude empirique permet de montrer que, malgré la sensibilité écologique des acteurs, une comptabilité orphique fait systématiquement l'objet de tentative de détournement. Nous en déduisons l'importance des préjugés néoclassiques, c'est-à-dire des précompréhensions de certains concepts au travers du cadre dominant. Les débats scientifiques et politiques semblent toutefois permettre de réduire ces préjugés et conscientiser les choix opérer par les acteurs.

Le contrat est formé pour accomplir une opération économique puis s'éteint. Or, de nombreuses autres formes juridiques se développent dans le temps à sa suite. Celles-ci traitent d'intérêts résiduels issus du contrat ou des difficultés que son exécution a rencontrées. Quoiqu'en rapport étroit avec l'expérience contractuelle, ces formes ne peuvent davantage rester attachées à la notion de contrat puisqu'elles en dépassent le cadre et le postulat de départ. Au contraire, elles se réunissent sous l'égide d'une autre notion, l'après-contrat. En effet, elles arborent des caractéristiques communes et subissent les mêmes altérations au niveau de leurs régimes juridiques. Malgré leur grande variété (clause, acte unilatéral, effet légal, régime de responsabilité ou de garantie), ces formes juridiques sont soumises aux deux sources primordiales que sont la loi et la volonté. Préposées à la liquidation du passé et à la préparation de l'avenir, ces formes juridiques accomplissent les mêmes fonctions : elles évaluent la situation résiduelle instable laissée par le contrat et la transforment au cours de la phase postcontractuelle jusqu'à la stabiliser. Ainsi décrite, la notion d'après-contrat est à la fois substantielle et fonctionnelle. Elle dispose d'un régime juridique autonome. Quelles que soient les raisons de l'extinction du contrat, il est possible de reconnaître un fait générateur qui éteint les obligations principales contractuelles et engendrent les obligations postcontractuelles. Un choix doit être opéré entre les différentes formes postcontractuelles à la disposition des parties à l'après-contrat. Quelle que soit la forme choisie, l'effet de l'après-contrat peut se produire. Il s'agit d'une force contraignante qui varie en fonction de l'écoulement du temps et qui impose aux parties une norme spécifique de comportement. L'après-contrat s'éteint à son tour lorsque sa mission est accomplie, c'est-à-dire lorsque tous les risques émanant du contrat initial ont été neutralisés et lorsque les parties sont totalement libérées ou au contraire lorsqu'elles sont prêtes à s'engager de nouveau. The contract is set to perform an economic operation and then expires. However, many other legal forms evolve over time as a result. These deal with remaining interests have been arised from the contract or difficulties encountered in its execution. Although they are closely related to contractual experience, these forms cannot remain attached to the notion of contract, since they go beyond the framework and the initial posture of the contract. On the other hand, they come together under the authority of another principle, the post-contract. Indeed, they share common elements and suffer from the same adjustments in their legal regime. Despite their great variety (clause, unilateral act, legal effect, regime of liability or guarantee), these legal forms are subject to the two primary sources of law and will. Dedicated to the past’s liquidation and responsible for the future, these legal forms which perform the same functions : are measuring the unstable residual situation left by the contract and transform it during the postcontractual phase until it is stabilized. Thus described, the notion of post-contract is both substantial and functional. It has an independent legal regime. Regardless the reasons for the end of the contract, it is possible to recognize a generative fact that extinguishes the main contractual obligations and leads to the postcontractual obligations. A choice must be made between the different postcontractual forms available to the parties at the post-contract. Whichever form is chosen, the effect of the post-contract may occur. It is a restrictive force that fluctuates with the passage of time and which imposes a specific rule of behavior on the parties. The post-contract expires as its own turn when its purpose has been fulfilled, i.e. when all the risks emanating from the initial contract have been neutralized and when the parties are fully discharged or, on the opposite side, when they are ready to commit themselves again.

Le mariage entraîne l’application de règles propres aux époux, tandis que l’activité d’entrepreneur provoque également l’application de règles spécifiques à l’entreprise. La présente étude analyse la situation dans laquelle l’un des époux est entrepreneur, mais aussi la situation dans laquelle le conjoint participe à l’entreprise. Le double statut d’époux et d’entrepreneur est source de complexité, car le droit des régimes matrimoniaux et le droit de l’entreprise ont des logiques et des objectifs différents. Il convient donc de les concilier en sauvegardant à la fois l’intérêt des époux et l’intérêt de l’entreprise. Les deux statuts s’adaptent l’un à l’autre ; cependant cela ne se fait pas sans difficultés. De plus, le mariage crée des liens financiers étroits entre les époux et ce quel que soit leur régime matrimonial. Or, l’activité professionnelle d’au moins un des époux au sein de l’entreprise a nécessairement des conséquences sur le plan financier. L’entreprise peut constituer une source de richesse pour les époux. Pourtant elle représente également un risque. De même, la mésentente conjugale constitue un risque dans la mesure où elle peut mettre l’entreprise en péril et ainsi faire perdre des revenus à l’époux entrepreneur. Les époux trouvent au sein du droit des régimes matrimoniaux et du droit de l’entreprise des mécanismes d’organisation permettant de limiter ces divers risques. Ces mécanismes donnent aux époux la possibilité de concilier le statut d’époux et le statut d’entrepreneur. Toutefois nous montrerons que cette liberté reste encadrée.