Bibliographie sélective OHADA

This study investigates whether there is a relationship between corporate governance and derivatives, whether corporate governance influence in firms impacts the association between derivatives and firm value, and whether corporate governance influence affects the association between derivatives and cash flow volatility, stock return volatility and market risk. This study uses two different data samples of publicly traded firms listed on the New York Stock Exchange. The first sample comprises a panel of 6900 firm year observations and the other consists of a panel of 6234 firm year observations both over the eight-year period from 2004-2011. With regard to whether there is a relationship between corporate governance and derivatives, the findings from the empirical results show that corporate governance does influence derivatives and therefore is an important determinant in the firm’s decisions to use derivatives. Of the thirteen corporate governance variables examined, board size, institutional shareholders, CEO age, CEO bonus, CEO salary, insider shareholders and total CEO compensation show significant association with derivatives. This study finds that derivative users exhibit higher firm value on account of the corporate governance influence, which is correspondingly largely insignificant for derivative non-users. Further the research indicates that the impact of corporate governance varies according to the different types of risks examined. Generally, the board of directors and CEO governance mechanisms reduce stock return volatility to achieve hedging effectiveness. This supports the view that directors and management take actions to reduce stock return volatility to protect their personal portfolios without having to bear the costs of hedging themselves. With respect to cash flow volatility, the board of directors and CEO related corporate governance mechanisms largely exhibit increased risk to show evidence of speculative behavior. It supports the perceptions that managers and directors have a strong motivation to show higher earnings to protect jobs and reputation and to enhance compensation. All the shareholder governance mechanisms encourage risk taking with respect to stock return volatility, without any increase in firm value. This is in line with research findings of market granularity by institutional and other larger block holders to indicate that these investors increase stock price volatilities and play the markets for their own financial gain. Besides they have little interest in diversifying firm risk as they already have well protected portfolios and would not want to incur additional costs of hedging. The study finds evidence of association between corporate governance and hedging, speculation and selective hedging. Of the thirteen corporate governance variables examined in the study board diversity consistently shows hedging effectiveness, with accompanying increase in firm value. While board meetings, institutional shareholders, block shareholders, CEO age, CEO base salary and CEO compensation exhibit exclusive speculative behavior. The remaining corporate governance mechanisms: board size, insider shareholding, CEO tenure, CEO bonus and audit committee size, show evidence of selective hedging behavior. The concurrent hedging and speculative behavior evidenced in this study supports literature in respect of selective hedging by non-financial firms. It also validates the idea that corporate governance delves in risk allocation strategies that have been evidenced by past research. The results remain unchanged, after using alternative measures for firm value and firm risk, and alternative methods of analyses.

Cette thèse, dans une approche démonstrative conciliant à la fois l’exégèse objective et subjective vise à mettre en exergue la condition des privilèges dans les procédures collectives. De cette condition, il apparaît que les privilèges sont instrumentalisés. Lorsqu’ils apparaissent comme un obstacle à l’atteinte des finalités de service public économique assignées aux procédures collectives, leur condition parait défavorable. De ce fait, ils subissent, à l’image des autres sûretés réelles sans dépossession la rigueur de la discipline collective. Le fait qu’ils soient de source légale ne permet pas de les soustraire aux fourches caudines des procédures collectives. La tendance législative contemporaine est à l’alignement de la condition des privilèges sur celle des autres sûretés réelles sans dépossession. En revanche, lorsqu’ils sont au service des finalités des procédures collectives, leur condition paraît favorable. Ce traitement dialectique des privilèges dans les procédures collectives procède d’un véritable pragmatisme de la matière du droit des entreprises en difficulté. Celle-ci semble seulement s’accommoder des solutions de droit commun, qui servent ses intérêts. Le législateur OHADA des procédures collectives, à l’analyse de la réforme intervenue le 10 septembre 2015, intègre l’approche économique et pragmatique de la matière. Celui-ci a institué un privilège de l’argent frais ou de new money qui, à première vue, est au service des intérêts des créanciers apporteurs de nouveaux crédits et de biens, mais, au fond, sert plutôt ceux de l’entreprise débitrice. Cette politique juridique, au demeurant, réaliste qui, consiste à faire des privilèges, des outils à orientation téléologique et incitative, parait insuffisante en droit OHADA. Il est suggéré entre autres au législateur OHADA des procédures collectives : de renforcer l’efficacité du privilège de new money, de reconnaître expressément la qualification de privilège à la garantie légale des « créanciers de la masse », d’instituer un critère téléologique, plus pertinent et sélectif d’admission au traitement privilégié réservé aux créances postérieures élues, d’énoncer plus clairement la règle du paiement à l’échéance des « créances de la masse » de l’article 117 de l’AUPC, d’améliorer le rang de paiement des « créanciers de la masse », afin qu’il soit suffisamment attractif et incitatif pour mobiliser le financement de l’entreprise en cessation des paiements.

This thesis is a policy-based study of the regulation of agency work in South Africa. It is set against the contextual background of a recent legislative overhaul and an increase in the number of precarious workers. The study aims to appraise the extent to which the South African regulatory framework complies with international norms in respect of agency work. The research considers how German and Namibian regulation might improve the current model of the regulation of agency work in South Africa. The study identifies the purpose of labour law in South Africa as offering diversified rights as well as being economic in nature. The premise upon which the thesis is based is a social justice approach to the function of labour law. An analysis of ILO and EU regulations on agency work is conducted, and identifies a combined list of norms in respect of the protection of agency workers. South Africa?s labour law policy approach is explored together with the amended regulation on agency work. A comparison is drawn with foreign countries? regulations and policy approaches: the appraisal identifies shortcomings in South Africa?s regulatory model. The study focuses on the evolutionary improvement of agency workers? protection based on international approaches. The research culminates by formulating an amended model for the regulation of agency work in South Africa, in which these proposed adaptations seek to remedy the shortcomings which were observed in the appraisal process.

The practice of foreign agro-investment (FAI) for the production of food crops and biofuel crops has been a recent phenomenon in sub-Saharan Africa and other developing countries. In fact, the present era of climate change has caused foreign countries to acquire vast tracts of land - often through multinational corporations - in order to propagate biofuel or expand their home industries abroad. Practices of FAI have resulted in a form of land grabbing, as local communities are often evicted from their land without their consent. FAI activities are reported to have considerable impact on people in areas where they occur, which range from environmental to social and economic impacts. There is compelling evidence that FAI land deals are not transparent and inclusive, which raises pertinent concerns with respect to participatory rights, access to information, the compatibility of property rights, environmental protection and the protection of the rights and interests of local communities generally, among other issues. The lack of respect for and protection of local communities’ rights and interests during FAI land deals and activities form the crux of this study. In this light, the overall aim of this thesis is to investigate and ascertain how the procedural aspects of a rights-based approach (RBA) could be used to provide adequate protection to local communities’ rights and interests during FAI activities in Cameroon, Uganda and South Africa. The study is premised on the notion of a RBA to FAI governance and captures the procedural aspects of the right to access to information, public participation and the right to access to justice in international, regional, sub-regional and national human rights legal regimes. It is argued that because these rights have the potential to significantly contribute towards the protection of the rights and interests of people that are adversely affected by development activities, their incorporation remains useful and relevant in the FAI context. It is further claimed that the implementation of the procedural RBA in FAI land deals could strengthen the ability and capacity of the state to increase opportunities for more meaningful dialogue with local communities, while concomitantly helping the state to fulfil its international and national obligations as a duty-bearer to respect, protect and fulfil the rights and interests of its people. In addition, procedural rights encompass elements of good governance and democracy and could be used as a necessary and vital tool to prevent a government’s exercise of arbitrary power generally and in the context of development activities. This is predicated on the belief that procedural rights serve inter alia to strengthen democratic structures and processes and to curb corruption and the mismanagement of national resources, and ultimately to promote sustainable development. In this study, it is argued that a RBA generally and its procedural aspects specifically could play an important role in setting the standards and defining the processes that are appropriate to repudiate the unacceptable impacts of FAI and simultaneously address distributive concerns with the hope of promoting and ensuring more responsible and sustainable FAI. Conversely, the absence of such a normative baseline suggests that large-scale land transfer under the guise of FAI practices would endlessly levy an unacceptable toll on the fundamental rights of the vulnerable host population. The first step in this thesis is to analysis the theoretical concepts of governance and good governance in order to establish the eventual objective of what FAI governance and good FAI governance should entail. A further component of the theoretical analysis includes an analysis of a RBA and a RBA to FAI governance. These components are investigated in order to determine a possible solution to the impacts of FAI activities from a rights-based perspective. Second, the thesis investigates and analyses the procedural aspects of a RBA espoused in international, regional and sub-regional legal regimes. It distils generic characteristics and minimum requirements of the RBA for good FAI governance to be used as benchmarks in the context of project development-related activities, including FAI. As benchmarks, the international, regional and sub-regional legal regimes provide minimum criteria to which the legal frameworks of countries must adhere to and conform with. This part also examines the procedural RBA frameworks in Cameroon, Uganda and South Africa and critically evaluates the legal frameworks in these countries against the distilled generic characteristics and minimum requirements of the RBA in terms of good FAI governance. Third, the thesis concludes with a set of recommendations on the procedural RBA frameworks in Cameroon, Uganda and South Africa. These recommendations are meant to address the current lacunae in these domestic procedural RBA frameworks, and to propose measures designed to enable a situation where the rights and interests of local communities are better protected in the event that FAI land deals are concluded.

Araştırmamız bugüne kadar ülkemizde İslam hukukçularınca doktora düzeyinde girilmemiş ve değerlendirilmemiş bir mesele olan İslam hukuku açısından elektronik ticareti konu edinmiştir. Bu manada ilk bölümde İslam hukuku açısından ticaret hukuku kavramlarına kısa bir değini yapılmış ve bununla ilgili çok temel bilgiler verilmiştir. İkinci bölümde İslam hukuku açısından e-ticaret incelenmiş, E-ticaretin İslam hukuk kavramlarıyla nasıl anlaşılabileceğine ve anlatılabileceğine dair görüş ve tespitlerimiz sunulmuştur. Elektronik ortamda akitleşme, irade beyanı gibi yeni durumların analizi yapılmıştır. Üçüncü bölümde ise fıkhî hükümleri açısından e-ticaret incelenmiştir. Bu bölümde de e-ticarette yeni ortaya çıkan durumlar, kavramlar ve olgular incelenmiştir. Fıkhî açıdan hangi kavramlarla açıklanacağı hususunda kanaatlerimiz sunulmuştur. İkinci bölüm değerlendirme ve analiz ağırlıklı iken üçüncü bölümde daha çok pratik sonuçları açısından durum incelenmiş, bu hususta literatüre girmesi gerektiğini düşündüğümüz yeni kavramlar ve tasnifler de zikredilmiştir. Son olarak da mevcut modern yasalarda e-ticaretin nasıl ele alındığı gösterilmiş, İslam hukuku açısından nasıl değerlendirilebileceğine dair görüşlerimiz arz edilmiştir. This work is about electronic commerce in İslamic law which has not been studied or evaluated by anyone with such a scale until now. In this sense, at the first section, the concepts of commerce law have been mentioned briefly by the view of Islamic law, and has been given basic knowledge. At the second section, E-commerce regarding to concepts of Islamic law has been examined. Our opinions and detections about it like how this is must be understood with the notions of Islamic law have been presented. The conceptual analysis of new situations such as contracting, declaration of intention, on the İnternet has been done. At the last section, e-commerce regarding rules of Islamic law has been examined. In this section, new situations and concepts that just emerged have been examined. Our opinions have been presented. As the second section weighted with assessment and analysis, at the third section, the case has been examined rather practically. New concepts and categorizations that must be added to the literature have been mentioned.

The present study aims at analyzing the United Nations Convention on Contracts for the International Sale of Goods (CISG) by examining most thoroughly the different interpretations of its text on the light of several western legal traditions. This analysis of the implications of such different interpretations will give rise to a discussion on the level of interpenetration among different legal systems. This, in turn, leads to an analysis of the impact of the conditions imposed by the Convention on its interpretation, which is considered a selfcontained autonomous ruling within the text of the Convention. As can be seen from a historical overview of the matter, the pursuit of unified regulations governing the international purchase and sale of goods is precisely the result of trade practices and of the consolidation of customary laws and principles. This thesis is thus based on the dynamics of this unifying process. The analysis will focus on its innovative feature of a consonant interpretation; an important structural element which may determine the success or failure of the text of the Convention when observed in different legal environments. It will be taken into consideration the role of the relation between governments and their institutions established with International Organizations, as well as that of the need for predictability when signing international agreements. Therefore, elements such as sovereignty and globalization are essential for a proper understanding of the impacts of this Convention in international law, namely, international trade laws

We develop a conceptual model of contracts as regulatory instruments in over-the-counter (OTC) financial markets. The model is informed by the functional understanding of financial regulation as addressing problems of counterparty risk, liquidity, information and systemic risk and structural understanding of regulation as a process of standard-setting, monitoring and enforcement. The justification of conceptualization contracts as regulatory instruments is found in the nature of the political economy considerations that inform the definition of certain contracts used in OTC financial markets. While many scholars rely on conceptualization of the said contracts as boilerplate, we argue that there exist important qualitative differences between boilerplate and regulatory contracts, which we link to a broader spectrum of interests taken into account in their definition in the process of standard-setting. The model and its application to loan and derivatives markets help to highlight the impact of governance features of the organization developing the contract and the regulatory competition to which the organization is exposed on the scope of the regulatory function. We also use a number of indicators and attributions to examine the effectiveness of regulatory contracts. While the contractual model displays some weaknesses in terms of both standard-setting (conflicts of interest) and enforcement (reliance on delegation) compared to its better established counterpart – the organizational model associated with exchanges – the contractual model helps to account for important self-regulatory features of OTC financial markets and offers suggestions as to how the structure of OTC financial markets can be improved.

Au cours des dernières décennies, les restructurations d'entreprises ont connu une transformation majeure. En plus des restructurations ponctuelles, de type « crise » dans des secteurs de l'économie en déclin, il est possible de constater des restructurations de type « permanent » dont l'objectif principal est la quête de profit et l'augmentation de la productivité de l'entreprise. Perçus comme nuisibles à la rentabilité des entreprises, la syndicalisation, la négociation collective et les moyens de pression, poussent ainsi certaines entreprises à se restructurer. Les restructurations d'entreprises, produit de l'exercice de la liberté d'entreprendre, impliquent des conséquences importantes sur l'emploi des travailleurs, en plus d'affecter à bien des égards leur liberté d'association. Dans cette perspective, il est pertinent de s'interroger sur l'articulation entre la liberté d'entreprendre et la liberté d'association dans le contexte de restructurations d'entreprises. Les différentes théories du droit s'accordent quant à l'importance de la cohérence du système juridique tant à l'interne qu'à l'externe. L'essentiel de notre analyse repose, en conséquence, sur un souci de cohérence du système juridique lors de l'affrontement des libertés d'entreprendre et d'association dans le cadre de restructurations d'entreprises, par le biais, entre autre, de l'étude de la juridicité et de la normativité de ces principes du droit. D'une part, la liberté d'association est un principe du droit à statut constitutionnel, d'ordre public et qui occupe une place importante en droit international. D'autre part, la liberté d'entreprendre est un principe du droit implicite, dont les fondements et la mise en œuvre demeurent ambigus. Pourtant notre étude démontre que la jurisprudence accorde une interprétation restrictive à la liberté d'association et large à la liberté d'entreprendre. Cette réalité accorde à la liberté d'entreprendre une mainmise sur la liberté d'association, particulièrement dans les cas de restructurations d'entreprises. Il n'y a qu'à citer comme exemple le droit de cesser de faire affaire même pour des motifs socialement condamnables, énoncé à plusieurs reprises par la Cour suprême du Canada. Le principe de cohérence du système juridique devrait nous amener à une interprétation plus large de la liberté d'association afin de respecter la hiérarchie des droits et d'autres principes généraux du droit, tels que l'égalité, la dignité et la bonne foi, et ce, même si cette interprétation a parfois pour effet de restreindre la liberté d'entreprendre dans le contexte de restructurations d'entreprises.

The launching of the T-FTA in June 2015 presents an opportunity for accelerating regional integration in Africa towards the establishment of a single market through deepening COMESA-EAC-SADC integration. This milestone can contribute positively to African development. Nevertheless, it faces different structural and technical challenges, including the risk of aggressive export strategies and unfair trade practices, which may wipe away a substantial part of the integration gains. This could undermine African integration plans and the largely infant industries in Africa, especially since many African countries lack sufficient technical skills, institutional capacity, and the legal framework to deal efficiently and effectively with unfair trade practices and to respond to situations which may require the application of emergency tools to better adapt to economic challenges. Apart from Egypt, Morocco, Tunisia, South Africa and Zambia national Trade Defence Instruments (TDIs) are not well developed. This could further constrain the ambitious African plans of economic integration. The thesis concludes that, although an effective TDI system is crucial for African integration as it can provide the required protection for African infant industries and unlock the potentials of African economic integration, the current African TDI systems are not effective. This is confirmed by the limited resort to TDIs in the African continent and the general perception that an effective TDI system is not a priority on the integration agenda. The concluded T-FTA TDI legal regime is not supportive for African integration plans in the long run. Africa should envisage how to upgrade its TDI system to make better use of the tools available under the WTO to deal with unfair trade measures, including anti-dumping to face dumped imports, countervailing measures to face subsidized imports, and safeguard measures to temporarily suspend concessions in the face of surge in imports. Africa can improve its national and regional TDIs system by learning from more developed TDI systems incorporated by other economic blocks such as the EU, NAFTA, Mercosur, and ASEAN. This thesis submits that the EU TDIs system is the most suitable to the African integration objectives. This submission is made while recognising the different level of development on both sides. The thesis submits that the long-term objective of the T-FTA is to have a regional investigating authority. It draws several recommendations to enhance African TDI system by working on five main categories: (A) The strategic direction; (B) The institutional framework; (C) Enhancing engagements; (D) Application of TDIs; and (E) The supportive factors.

Depuis le milieu du XXe siècle, l'arbitrage commercial international a connu un développement phénoménal et acquis une importance significative dans le monde des transactions commerciales internationales. Il est effectivement devenu la juridiction mondiale la plus acceptable, la plus fiable et la plus usuelle pour résoudre les différends relatifs au commerce et aux investissements internationaux. Toutefois, il a rencontré des difficultés en ce qui concerne les mesures provisoires et conservatoires ce qui explique la tendance des parties à éviter d’y avoir recours devant les arbitres, au profit des juridictions étatiques pour obtenir les mesures d’urgence dont ils avaient immédiatement besoin. L’inexistence d’un régime procédural capable de bien régir cette matière était la raison principale qui a réduit l’efficacité de l’arbitrage. Pourtant, ce fait a changé grâce aux modifications majeures qui ont été apportées à la Loi type de la CNUDCI en 2006. Cette loi a établi un régime arbitral spécifique aux mesures provisoires et conservatoires. À un stade ultérieur, les règlements modifiés récemment par les centres d’arbitrage qui agissent sur la scène internationale ont beaucoup développé ce régime en le mettant en pratique. Maintenant, en présence d’un régime arbitral particulier régissant les mesures provisoires et conservatoires, il est opportun d’en évaluer en profondeur l’efficacité par rapport à celle du régime étatique classique régissant la même matière. Voilà l’objectif de cette thèse de doctorat qui présente nombre des propositions doctrinales et normatives dans le but d’améliorer autant que possible ce régime arbitral récent.

This DPhil thesis enhances existing understandings of collective action through a comparative and empirical study. Empirical analysis of economic, political, juridical, and social dimensions of the Brazilian experience reveals that some central understandings in existing literature are not borne out in this empirical context. In particular, the assertion that low monetary incentives for individuals hinder growth in use of collective action is strongly challenged. The Brazilian experience is contextualised through comparative analysis of three legal traditions of collective action: class actions; collective redress; and civil public actions. The Brazilian system presents a setting with potential for regulatory enforcement of consumer protection law, but rare episodes of consumer compensation or the imposition of punitive damages on corporations. With low monetary incentives, the growth of collective actions is explained by non-monetary incentives and investment in social capital through development of institutional trust and legal institutions. Collective actors develop their organisational infrastructure and perform their roles as representatives through institutional dynamics of concentration, competition, cooperation, and deference. The coexistence of multiple institutional actors in the regulatory space reduces agenda control, increases opportunities for consumer participation, and increases oversight of regulatory capture. The categories of diffuse, collective, and homogeneous individual rights explain the role of law in establishing procedural pathways and special features. This study is broadened through analysis of the legal environment and the potential regulatory impact of collective actions on the social relationships between businesses and consumers. I also evaluate limitations and possibilities regarding access to justice, judicial economy, compensation, and deterrence. This thesis indicates the possibility of developing a socio-legal theory of collective action, which would enhance our understanding of the complex dynamics at play by going beyond analysis of the consumer experience as merely an economic transaction or a legal object, analysing them instead as a complex social relationship.

The thesis aims at explaining current regulatory crisis of copyright law (understood as its inability to regulate social dynamics as regards production, reproduction, dissemination of and access to information goods) through the application of systems theory. It refers to the concept of autopoietic legal system in order to draft a model representing the ecosystem in which copyright law functions. This model not only allows for observing copyright regime as it stands currently but also for analysing how it evolved over time. It scrutinises the interdependencies between the legal system and other constituent elements of its ecosystem: politics, economy, art, science, technology, religion, mass media, education as well as non-functionally differentiated segments of society: circles of relatives and friends. The main goal of this analysis is to highlight the fact that the current regulatory crisis of copyright is the result of the legal system's failure to equally acknowledge all the diverse rationalities constituting its ecosystem. The primary hypothesis of the study is that the core of the problem may be attributed to the divergence between legal norms, and competing non-legal copynorms constructed in the process of co-evolution within various elements of the model in question. In the analysis all the relevant copynorms understood as segmented social norms regulating social dynamics with respect to production, reproduction, dissemination of and access to information goods have been reconstructed to indicate their potential to oppose legal regulations. The thesis pivots around the concept of reflexive justice which refers to the equal acknowledgement of colliding rationalities. It concludes with the firm statement that copyright law in the digital environment needs profound reform. The concept of reflexive justice as developed within the systems theoretical approach is perceived by the author of this thesis as the most promising starting point for the new philosophy of copyright law.

Transparency of trade regulations by all WTO Members is essential for open, fair and predictable trade relations. Because of the negative integration process followed by the WTO Agreements, a myriad of different regulations apply in all WTO Members and have the potential of affecting international trade. With the progressive lowering of tariffs since 1947, these differing regulations remain the most significant barriers to trade, and the most difficult to reduce. The Agreements on Sanitary and Phytosanitary (SPS) measures and on Technical Barriers to Trade (TBT) provide the most comprehensive frameworks to address the costs arising from such regulatory diversity, through extensive obligations on regulatory transparency and cooperation and introducing elements of positive integration. Does transparency, within the SPS and TBT Agreements prevent disputes from rising, or ensure all Members access necessary information to raise more and better disputes? Through a presentation of the legal obligations and institutional framework of the two agreements (Part I), an in-depth analysis of the issues encountered by WTO Members in the implementation of the two Agreements and raised as trade concerns in the SPS and TBT Committees (Part II), and a study of the factors leading to disputes and transparency's role in addressing them (Part III), this thesis will demonstrate that transparency as it exists under the two agreements has the potential to both complement dispute settlement, by giving equal access to information for Members to raise disputes, and substitute dispute settlement, by fostering dialogue between Members before their frictions escalate to formal disputes. In this sense, the strength of the WTO legal and institutional system goes well beyond its dispute settlement system, with enforcement of WTO obligations fostered by better information sharing and dialogue among Members themselves, through non-judicial means.

Doktora tezi olarak hazırlanan bu çalışmanın konusunu esas olarak Türk Ticaret Kanununun 178. maddesi oluşturmaktadır. İşyerlerinde meydana gelen birleşme, bölünme ve tür değiştirmeyi de kapsamına alan işyeri devirleri, çeşitli Avrupa Birliği Yönergelerine konu olmuştur. Ticaret hayatında meydana gelen gelişmeler neticesinde ve uluslararası müktesebata uyum sağlamak amacıyla 2011 tarih ve 6102 sayılı Türk Ticaret Kanunu kabul edilmiştir. Birleşme, bölünme ve tür değiştirme, Ticaret Hukukuna ilişkin kavramlar olmakla birlikte, işyeri devrine sebebiyet verdiği ve iş ilişkilerini ilgilendirdiği ölçüde çalışmamıza konu edilmiştir. İş ilişkisinin devrine sebep olan işyeri devirleri 4857 sayılı İş Kanununun 6. maddesinde düzenlenmekle birlikte, birleşme, bölünme ve tür değiştirme yapısal değişiklikleri için özel nitelikteki Türk Ticaret Kanunun iş ilişkilerinin geçmesi" başlıklı 178. maddesi getirilmiştir. Dolayısıyla İş Hukuku açısından 6102 sayılı Türk Ticaret Kanunu, işyeri ve işyeri devirleri konusunda önem arz etmektedir. Çalışmamızda, ticaret şirketlerinde meydana gelen birleşme, bölünme ve tür değiştirme yapısal değişikliklerinde, işyerinde çalışan işçilerin iş ilişkilerinin akıbeti, işçilerin itiraz hakkı ve bu hakkı kullanmaları için gerekli olan bilgilendirme yükümlülüğü ile işçilik alacaklarından sorumluluk ve teminat konuları işlenmiştir. Anahtar Kelimeler: İşyeri devri, yapısal değişiklik, birleşme bölünme ve tür değiştirme, bilgilendirme yükümlülüğü, itiraz hakkı, teminat hakkı, işçilik alacaklarından sorumluluk. Article 178 of Turkish Commercial Code constitutes mainly the subject of this study prepared as a doctoral thesis. Business transfers including fusion, demerger and change of form occurred in works of business, have become a subject for various European Union Directives. Turkish Commercial Code dated 2011 and numbered 6012 has been accepted as a result of developments occurred in commercial life and for the purpose of complying with international acquis. As well as fusion, demerger and change of form are concepts related to Commercial Law; they are mentioned in our study to the degree that they give cause for business transfers and concern employment relations. While business transfers causing transfer of employment relations are regulated in the 6th article of Labor Law numbered 4857; it is brought the 178th article titled as "transition of employment relations" of Turkish Commercial Code special for fusion, demerger and change of form. Thus, Turkish Commercial Code numbered 6102 has importance for business and transfers of business in terms of Business Law. In our study, it is discussed the matters of the responsibility from labor dues, and warranty, and informing liability which is necessary for consequence of business relations of employees working in this business, their rights of objection and using these rights in transformation of fusion, demerger and change of form occurred in trading companies. Keywords: Business transfer, transformation of trading companies, fusion, demerger and change of form, informing liability, right of objection, warrant, responsibility from labor dues.

This thesis intends to justify the necessity to propose an alternative remedy mechanism to current air carriers' obligations in offering complimentary services to passengers in force majeure delays. This mechanism mitigates disputes arising from passengers' dissatisfaction with air carriers' services. The proposal is the result of extensive research arising from a fundamental question: Who should be responsible for damages and/or inconvenience resulting from flight delays caused by force majeure? The source of information for this thesis stems from a combination of the analysis of case law and statutes on one hand, and experience drawn from professional practice and cultural context on the other. This thesis discusses the intersection of international conventions, national legislation, and the practice and expectations of air carriers and their passengers. The thesis specifically examines and highlights the inadequacies of relying on existing international conventions to provide a harmonized solution for flight delay claims. In terms of national remedy mechanisms, research and analysis have been focused on the advanced aviation markets in the West, such as the US and the EU, and on the emerging markets in the East, such as Mainland China and Taiwan. The research and analyses reveal how national laws, which are deeply influenced by socio-economic, political and cultural factors, trigger distinct conflicts of interest between air carriers and passengers. During the course of reviewing the legal jigsaw and uncertainties in current legal practice, the findings revealed more issues. In brief, making more laws cannot guarantee an effective solution for flight delay claims, especially in different jurisdictions. Accordingly, the findings support that a novel solution, free from the uncertainties and complexities in the current legal framework, is needed to resolve passengers' claims or expectations resulting from force majeure delays. Essentially, this novel solution is to form an alternative remedy mechanism that includes a fund and codes of conduct. The fund will implement a risk-sharing function among stakeholders that will include passengers, air carriers and airport managing entities. To mitigate disputes, the proposed codes of conduct will include guidelines to operate the fund with the aim of mutual respect between passengers and air carriers. In so doing, the remedy mechanism will provide equitable answers to the question: "Who should be responsible for damages and/or inconvenience resulting from flight delays caused by force majeure?"

Institutional logics create order and stability. They organize interaction and prescribe how we should behave towards each other. Such logics have generally been regarded as exclusive, in the sense that an organizational field is always guided by a single institutional logic. If there are two or more institutional logics in one setting at the same time this will create conflicting demands and contradictions. So how do organizations and individuals that act in these settings, where different institutional logics do meet, cope with the conflicting demands? This question is researched by studying actors who organize partnerships between corporations and non-profit organizations. Institutional logics have typically been studied at field level. My study follows a more recent literature strand focusing on individuals and their way of coping with conflicting institutional logics. In this thesis, interviews, text analysis and observations are used. The interviews were conducted with CSR managers of corporations, managers of corporate partners at non-profit organizations, CSR consultants, and project managers of intermediary organizations. These actors are working in an environment where conflicting institutional logics are played out. Using a narrative approach it is shown how these actors are aware of their institutional environment and its conflicts which requires them to constantly act as translators. The study shows that the actors organize an interplay between a market-logic and a social-welfare logic by bringing together the logics and establishing limits to what extent logics can be mixed. Thus, the actors can be understood as bilingual, rather than hybrids. Furthermore, it is argued that a narrative approach provides the possibility to understand institutional logics in empirical contexts as more present and visible than they are usually considered to be. The study concludes that bilingual actors balance conflicting demands and negotiate requirements set by institutional logics in their day-to-day work. Settings where institutional logics meet can hence be understood as both a contradiction and an ongoing interplay.

This research is aimed at making out a case for the taxation of foreign source income in countries with developing economies. To this end the argument is presented that it is possible to tax foreign source income in a way that optimally coordinates the revenue entitlements of countries with developing economies, with the entitlement of multinational enterprises operating within their area of jurisdiction, to maximum profitability. It is proposed that this result may be achieved through the careful coordination of controlled foreign company (CFC) legislation and international business taxation in domestic law. To support this proposition, the following issues are addressed: a theoretical and conceptual framework for the implementation of a regime of foreign source income taxation in a country with a developing economy; an evaluation of the efficacy of the CFC legislation implemented in South Africa from which lessons in relation to the implementation of foreign source income taxation regimes in other developing countries are distilled; how the coordination of the interaction between a CFC regime, a domestic business income taxation regime, and an international business income taxation regime is effected; and an exposition of the factors that should be taken into account in the drafting of CFC legislation. To illustrate the possible real-world realisation of the coordination between CFC legislation and international business taxation in a country with a developing economy, model CFC provisions are drafted followed by an explanatory note on these provisions.

A partir da pretensão inicial, expressa no título e tema, este trabalho acaba por resultar numa reflexão aturada e solitária (como aliás muitos autores o destacam no caso das suas teses de doutoramento) que ultrapassou o mero âmbito da “apreciação jus-internacional da integração regional africana”, para desembocar num levantamento (pelo menos) de pistas sobre o fenómeno e as concepções do Direito, em geral, e particularmente na interacção historicamente inevitável entre os direitos públicos africano e euro-ocidental. Diferentemente da maioria dos trabalhos académicos sobre a África dita moderna (tanto por africanos como por outras entidades, que não precisam sequer de exibir qualquer tipo de ostensivo eurocentrismo, já minimamente extirpado do mainstream formal hodierno), que partem, geralmente, dos pressupostos teorético-formais euro-ocidentais, transportados, quase sempre de forma acrítica para o Continente, em processos legislativos e noutros aspectos hermenêutico-aplicativos do Direito, nós seguimos uma metodologia que julgamos singular. Singularidade que não reside sequer ou simplesmente na ideia de partirmos de uma pretensa rede de sistemas teorético-formais “genuinamente africanos”, o que, desde logo, conflituaria com a ideia apurada de que essa “África moderna” é uma “invenção” tão recente e prenhe de tensões que mal a deixariam criar tais sistemas com alguma consistência e coerência. Entendemos que a singularidade metodológica deste empreendimento reside, essencialmente, no facto de que tentamos partir da realidade nua e crua da factologia histórica, antropológica e cultural múltipla e diversa dessa África moderna, que resultou da traumática experiência colonial e pós-colonial, sem no entanto deixarmos de relacioná-la com o seu passado mais remoto (perante si e perante o resto da Humanidade). Ora, ao confrontarmos essa pura realidade africana com as metodologias aplicativas do direito moderno (estamos essencialmente no domínio da criação e “efetivização” do direito público, base do nosso objeto de dissertação) de matriz, necessariamente, euro-ocidental, embembido no seu extasiante perfume formal-positivista que lhe vem de Roma, do Renascimento europeu e do Século das Luzes, deparamo-nos com um enorme “buraco negro”, devorador atroz do conteúdo e do sentido desse tipo de direito, no Continente, e desintegrador, ao mesmo tempo, de sistemas tradicionais positivos, no sentido da dignidade e da dignificação humana. Concluímos, pois, que o problema não reside nem na realidade, que é e será sempre inelutável como a força do vento, nem propriamente na formulação da proposição jurídica de cariz euro-ocidental que acompanha essa infiltração, inicialmente exógena, mas que se tornaria ela própria irreversível e integradora necessária da realidade africana hodierna. Propomos, assim, uma nova metodologia de aplicação do direito: olhar para as atitudes dos agentes políticos e de outros aplicadores do Direito, acima das estritas normas jurídicas formais, perante os imperativos ético-morais que a situação do Continente exige. Quanto ao que ao “direito de integração regional e continental” diz respeito, nem sequer é o seu conteúdo e sentido que são absorvidos pelo aludido “buraco negro”, mas antes os das próprias regras adjectivas programadas para a sua criação, autonomizando-o de um direito internacional africano, ele próprio vogando em atribulados mares e agitados ”grandes lagos”. Na África Austral, particularmente na África do Sul, com base na presumível sublimação da filosofia tradicional Ubuntu, tentando sustentar uma convivência na multirracialidade e multiculturalidade, não obstante a pressão a que está sujeita pelo mainstream “afrocentrista”, encontramos o modelo em que tal “buraco negro” é, aparentemente, diminuto, tendo em conta a preservação dos dois pilares (europeu e nativo) em que assenta a sociedade, com reflexos positivos no funcionamento e aplicação do Direito, na base de um casamento, aparentemente ideal, entre a tradição e a modernidade. Enquanto isso, em Angola, estudada como caso médio da África Negra, encontramos o protótipo de uma sociedade em que o “buraco” devorador de conteúdos e sentidos jurídicos é avassalador, como resultado tanto de uma política assimilacionista-integracionista colonial, seguida de outra, a do racionalismo marxista-leninista, que contribuiu para o acanhamento e desvirtuamento da axiologia nativa ou tradicional, completando-se o drama com a diluição dos valores positivos da modernidade ocidental, com as prolongadas guerras civis que determinaram, inicialmente, um êxodo considerável de populações de origem europeia, como suportes deste outro pilar da construção da nação africana moderna, em Angola. De todo o modo, podemos nos aperceber de alguns traços de um direito de integração regional africana, reflectidos e sustentados, ao mesmo tempo, no e pela emergência de uma frágil jurisprudência. Fica a dúvida de se saber se esses diáfanos traços poderão sobreviver à virulência das “próximas chuvas” e preencher-se de vez o vazio lamentado pelos últimos pan-africanistas como Ki-Zerbo e Édem Kodjo