Bibliographie sélective OHADA

Good corporate governance should be the cornerstone of all company management. Directors ought to know in whose interests the company should be managed. This thesis attempts to answer the following question: whose interests must be granted primacy in the management of a company? In chapter 1 it is stated that shareholders' interests are traditionally granted primacy in the management of a company. There has, however, been a shift in public opinion towards recognition of a wider variety of interests that should be considered than only those of the shareholders. These interests include, inter alia, environmental interests and those of the investors, employees and consumers. This thesis thus focuses on the primary stakeholders, namely individual shareholders, creditors, employees, consumers and suppliers. In chapter 2 a theoretical foundation is provided on the nature of a company. The different theories on the nature of a company, emphasising either shareholder primacy or stakeholder protection, are discussed. A combined new theory is proposed. It is suggested that the confusion relating to the meaning of "the company" needs to be eliminated. Chapters 3, 4 and 5 provide an international comparison of the company law in Botswana, Australia, New Zealand and the United Kingdom. The focus falls, firstly, on directors' duties, secondly, on the question in whose interests directors should manage a company and, thirdly, on the codification of their duties. In chapter 6 the South African position is evaluated. First, the possible stakeholders are identified and the protection currently afforded them is explained. The reports of the King Committee on Corporate Governance, the Policy Document on company law reform as well as the Companies Bill of 2007 are discussed. Draft clauses are recommended to be incorporated in new company legislation to provide directors with clarity on what is expected of them. It is the aim of this thesis to provide clarity on whose interests should receive primacy when directors manage a company. The outcome of this research should provide a clear indication to South African directors of what is expected of them and who the beneficiaries of their fiduciary duties are.

This is a thesis in contract law concerning the distinction between interpretation of contracts (“tolkning”) and construction of contracts (“utfyllning”) traditionally upheld within Scandinavian doctrine. To some extent, this distinction has always been a source of conceptual confusion, but in late-modern times, it has, in certain respects, become almost unintelligible – owing to the gradual loss of function of the form of rationality that originally sustained it. The distinction is now a mere artefact. In itself, this fact does, of course, not make this particular conceptual contraption exceptional. As they are absorbed into the language of contract law, all successful contract law concepts undergoes a process of reification. In the case of the distinction between interpretation and construction, the result is, however, unusually curious. In its traditional form, the distinction expresses the hope for a law of contract that is organized according to scientific principles. It rests on the assumption that it is desirable and possible, in principle, to separate science from non-science. It presupposes that questions of fact are separable from questions of law, Is from Ought, and the uncovering of the meaning of legal documents from the application of the rules they contain. The distinction promises that it is possible to escape the confines of the law-text, to reach beyond the text and the play of words constituting its interpretation, in order to ground interpretive discourse in factual reality. Yet, the distinction itself is nothing but text, i e, nothing but law. Drawing on the Kantian tradition, specifically on the writings of Wittgenstein, the author subjects this contradictory structure to criticism. The aim of the study is, however, not to once and for all remove the contradiction. On the contrary, the policy advocated is one of acceptance – mediated through historical awareness. By distancing ourselves from the vision of law and science that is immanent in the distinction under scrutiny, we would be able to come to terms with the hermeneutical side of contract interpretation, and with the inscrutability of the subjective dimension of the contract construct. When interpretation is called for, it is due to the very fact that there is no verifiable intention, yet the conclusions of the interpreter are given in the form of reports on what the parties actually intended. This, the author concludes, does not make the interpretation of contracts unscientific, even though we, being Scandinavian private law lawyers, were fostered to think otherwise.

O presente trabalho investiga as novas estruturas organizacionais das bolsas de valores e das bolsas de mercadorias e futuros, implementadas após os processos de desmutualização. É feita uma análise da importância das bolsas para o desenvolvimento econômico, bem como do seu papel de entidades auto-reguladoras. São ainda apresentados os principais fatores que motivaram a conversão das bolsas de associações mutualísticas para sociedades anônimas, bem como as conseqüências dessa alteração organizacional. O trabalho explora também as alterações regulamentares ocorridas no exterior, que buscaram evitar o surgimento de conflitos de interesses entre o papel de entidades auto-reguladoras das bolsas e seu objetivo de maximização do valor das ações. Realiza-se, por fim, uma análise crítica da Instrução CVM n.O 461/07, norma editada pela Comissão de Valores Mobiliários (CVM) que regula a organização, o funcionamento e as atividades das bolsas no Brasil. O trabalho conclui que a norma editada pela CVM utiliza diversos mecanismos de controle que objetivam evitar a ocorrência de conflitos de interesses, com o estabelecimento de práticas de governança corporativa internamente às bolsas, na esteira das experiências observadas em outros países. The present work examines the new organizational structure of the stock and derivatives exchanges, implemented after their demutualization process. It analyses the importance of the stock exchange for the economical development, as well as its role as self-regulatory organization. There are also presented the main factors that motivated the conversion of the stock exchange, from mutual associations to corporations, as well as the consequences of this organizational change. The work also explores the regulatory changes made in foreign countries, that aim to avoid the conflict of interests between the role of the exchanges as selfregulatory entities and their goal of maximizing value. Finally, a critical analysis is made, regarding CVM´s Instruction n.º 461/07, rule issued by the Brazilian Securities and Exchange Comission (Comissão de Valores Mobiliários - CVM) that deals with the structure and functioning of the Brazilian exchanges. The work concludes that the rule issued by the CVM uses many mechanisms of control that aim to avoid the conflict of interests, settling high level corporate governance practices inside the stock exchange, in accordance to international regulatory standards.

L'article L 650-1 du Code de commerce, issu de la loi de sauvegarde du 26 juillet 2005, procède à un allègement de la responsabilité du banquier : celui-ci n'est plus responsable des préjudices subis du fait des concours accordés à une entreprise en difficulté. Si la légitimité de la mesure a été remise en cause, elle répond néanmoins à un objectif d'intérêt général : promouvoir la fourniture de crédit. La recevabilité de l'action en responsabilité est toutefois admise dans trois cas : la fraude, l'immixtion caractérisée dans la gestion du débiteur et la prise de garanties disproportionnées, qui constituent les trois seuls cas d'ouverture de l'action pour soutien abusif. Ainsi les banquiers bénéficient-ils désormais d'une immunité dont les causes de déchéance tendent à la moralisation du droit des affaires. Mais cet allègement ne saurait concerner les autres hypothèses de mise en cause de la responsabilité du banquier. Celui-ci reste responsable en cas de rupture abusive de crédit ou de non respect de ses obligations contractuelles en particulier envers les emprunteurs non avertis. La direction de fait est également source de responsabilité civile. Enfin, la fourniture de moyens ruineux pour éviter ou retarder l'ouverture d'une procédure collective engage la responsabilité pénale du banquier, devenu complice. Les conséquences de la responsabilité sont en outre particulièrement dissuasives, en particulier la nullité des garanties constituées. Cet allègement de la responsabilité constitue donc une chance pour les banquiers de s'investir dans le financement des entreprises, encore faut-il que cette occasion soit saisie, sans toutefois tomber dans l'excès de crédit.

A trop vouloir poser la loi étrangère en parfait symbole de la résolution des conflits de lois, les auteurs dressent une présentation manichéenne du droit international privé où la lex fori (loi du juge saisi) incarne l’indésirable. C’est oublier qu’elle est davantage utilisée que la loi étrangère en matière de litiges internationaux puisque de nombreux procédés lui octroient pleinement ou subsidiairement une position privilégiée. Prenant acte de ce constat, qu’il fonde sur des conditions sociologiques (ethnocentrisme) et pragmatiques (bonne administration de la justice), l’auteur entend réhabiliter la loi du for. Sans aller jusqu’à un legeforismo, dont la traduction pratique serait l’application systématique de la lex fori, un équilibre réaliste est proposé à partir d’un rapprochement des critères de rattachement et des chefs de compétence. Le vade-mecum de ce rapprochement offre alors les clés de la complémentarité qui doit exister entre la lex fori et la loi étrangère

Regulating telecommunications is complex: international experience indicates that there is no 'successful' regulatory framework due to the balancing of industry and regulatory interests (Laffont & Tirole, 2000, p. 13). The New Zealand 'light-handed' regulatory experiment failed and the 1999 General Election presented an opportunity for change in telecommunications. The Labour-led Government in implementing a policy of 'responsible re-regulation' enacted the Telecommunications Act 2001, signalling the passage of "landmark telecommunications legislation ..." (Swain, 2001d). Within the Telecommunications Act 2001, 'cost' assumed a central regulatory role. It is this move to cost that this thesis considers in identifying, developing, and critiquing the interface of law and accounting. The thesis examines the increasing call for accounting information in law and regulation by interrogating the use, presentation, and reception of accounting to examine the interface between law and cost in the regulation of telecommunications. The Telecommunications Act 2001 incorporates total service long run incremental costing as the 'costing technique' for interconnection access and annual net costing for the Telecommunications Service Obligation. Through interrogating 'cost' as an accounting technology, in contrast to the economic and legal conception of cost as a simple, objective concept, the thesis illustrates the role of cost at methodological, technical, and political levels, and the challenges that this poses for telecommunications regulation. The thesis articulates the relevance of discourse theory to the interface of law and accounting. Consequently, the thesis investigates the formation and discursive enunciation of standpoints of political identities characterised by antagonism and uncertainty. This includes identifying attempts by interested parties, including industry actors, stakeholders, and the Government and its agents, to articulate 'new' discourses centred on nodal points around 'cost'. The rhetorical analysis examines how actors articulate the metaphorical element of 'cost' in agitating for particular costing methods to be included in the legislation. The empirical analysis examines the process of rhetorical condensation as arguments for and against the incorporation of total service long run incremental costing and net costing came to signify the complete failure of the light-handed regulation. Then, by examining the politics following the enactment of legislation, this condensation is unpacked. The analysis of the contestation over interpreting and implementing the regulation illustrates displacement of the 'common' signifier resulting in confusion and disappointment in relation to the aims of the new regulatory regime.

Des marchés nationaux du travail maritimes furent constitués dans le cadre des Etats nations pour répondre à d’importants besoins en main-d’œuvre, sur le plan militaire, dans la lutte pour la domination des mers au sein d’une Europe coloniale. Avec la décolonisation, de nouveaux Etats maritimes ont ouvert l’accès à des pavillons fiscalement et socialement concurrentiels, précipitant alors le démantèlement des anciens marchés nationaux fermés. Ce phénomène, considéré comme une manifestation sectorielle particulière de la mondialisation des échanges et du droit, a abouti à une classification syndicale des pratiques d’immatriculation de navires, lorsque les armateurs n’entretiennent pas de liens avec l’Etat du pavillon arboré, à travers les pavillons dits de complaisance. Le démantèlement des cadres nationaux ainsi opéré autorise-t-il à avancer le constat qu’un marché international s’y serait substitué ? La réponse apportée est négative. L’exercice de trois principales prérogatives conditionne la caractérisation d’un marché, selon l’approche juridique retenue ici de cette notion. Il s’agit des fonctions de réglementation, de police et de justice des obligations conclues à l’intérieur du périmètre du marché. Malgré une redistribution des prérogatives originellement exercées par l’Etat pavillon, en direction, notamment, de l’Etat du port, les facteurs de cohésion ne sont pas réunis pour caractériser l’existence d’un marché international du travail maritime. Cependant, l’étude des conflits sociaux maritimes montre que de nouveaux espaces de régulation s’organisent, substituant aux marchés nationaux une pluralité d’encadrements juridiques à l’articulation complexe

La notion de siège social est fondamentale en ce sens qu’elle détermine la nationalité d’une société et fonde le rattachement juridique de cette dernière. Or, il n’existe pas de définition uniforme du siège social en droit international privé des sociétés. Au contraire, en matière de rattachement des personnes morales, le droit positif et prétorien se référent tantôt à la notion souple de siège statutaire, tantôt à celle de siège réel, plus contraignante. Les contours de la définition sont donc flous. Or, aborder le siège social semble désormais une nécessité pour répondre au besoin actuel de mobilité des sociétés. L’appréhension de la matière par le droit international privé s’avérant lacunaire, une clarification de ce concept établie par l’ordre juridique matériel et prétorien communautaire a semblée légitime. Or, celui-ci semble s’orienter vers une définition souple du siège statutaire, ce qui suscite un accroissement de mobilité des sociétés mais aussi un phénomène de law shopping, dont les effets néfastes sont dénoncés. Parallèlement, le rattachement au siège réel subsiste en droit communautaire, notamment à travers le règlement régissant la Société Européenne, cette dernière retenant la définition du siège réel. Ainsi, il apparaît un paradoxe puisque pour un même concept juridique, le droit communautaire retient deux définitions diamétralement opposées, lesquelles peuvent se compléter. En effet, la tendance, au sein de l’ordre juridique communautaire, confine à une domination du siège statutaire en qualité de rattachement principal des sociétés (Partie I). Néanmoins, dans un souci de protection des tiers et créanciers, le droit communautaire des affaires associe ces deux notions, en retenant, à titre subsidiaire, le rattachement au siège réel (Partie II).

Les droits de jouissance à temps partagé ont connu un essor exponentiel au sein d'un mécanisme juridique original. Leurs caractéristiques propres se rattachent à de multiples qualifications. La mouvance de leur nature juridique conduit inévitablement à une difficulté de conception et d'appréhension du phénomène. La situation du cocontractant démontre, dans cette hyptohèse, une précarité juridique de ses garanties. La compréhension des droits de jouissance à temps partagé, par une réflexion plus avancée de ceux-ci, permettrait une cohérence entre la nature juridique intrinsèque de ces droits et la qualification effectivement retenue. La difficulté de la démarche procède de l'extranéité du système de Common Law. Après la directive 94/47/CE " concernant la protection des acquéreurs pour certains aspects des contrats portant sur l'acquisition d'un droit d'utilisation de biens immobiliers ", ayant évité de légiférer sur la nature juridique de ces droits, les Etats membres de l'Union européenne ont transposé cette norme et ont opéré des rattachements divers sans donner lieu à des prémices de consensus sur ce point. En ce sens, l'approche internationale est indispensable. L'expérience de certains Etats membres de l'Union européenne tend à légitimer le droit de propriété au sein d'un immeuble en jouissance à temps partagé. Il est également permis de s'interroger sur l'existence d'une acception différente du droit de propriété. La détermination d'une qualification juridique, en adéquation avec le mécanisme des droits de jouissance à temps partagé, permettrait, ainsi, une plus grande lisibilité du régime juridique applicable et plus largement, des règles applicables, lorsqu'un tel litige est porté devant les tribunaux. L'objet de cette étude est plus que jamais d'actualité. En effet, suite à la procédure de révision de la directive engagée par la Commission européenne depuis le mois de juillet 2006, une proposition de directive a été rendue publique au mois de juin 2007.

Les promesses d'achat ou de vente de droits sociaux à prix garanti heurtent la prohibition des clauses léonines dès lors que leur prix est indépendant des résultats sociaux. Les clauses convenues par les parties et tendant à adapter le prix des droits sociaux à la valeur de la société dont les parts sociales ou actions sont cédées exposent par ailleurs le contrat à différents risques, notamment de nullité. Il conviendrait dès lors, afin de résoudre les difficultés pratiques résultant de l'application de ces règles, d'évincer sélectivement le droit de la vente et la prohibition des clauses léonines. On pourrait considérer, lorsque le cessionnaire des droits est animé par l'affectio societatis et lorsque le cédant connaît cette intention, que le contrat est un contrat innomé. Par ailleurs, une distinction au regard de la prohibition des clauses léonines entre les cédants qui en raison de leur affectio sicietatis peuvent être considérés comme partie au contrat de société, et les autres, pourrait être adoptée

Milletlerarası Özel Hukukta Kambiyo Senetleri başlığını taşıyan çalışmamız, üç bölümden oluşmaktadır. Bu konuyu seçmemizin başlıca nedeni, kambiyo senetleri alanında yapılan (veya yapılacak olan) yeknesaklaştırma çalışmalarının milletlerarası özel hukuk alanına etkilerini ortaya çıkarmaktır.Tezimizin Birinci Bölümünde, kambiyo senetleri (ticarî senetler) başlığı altında, öncelikle kanunlar ihtilâfı hukuku açısından önem arz eden kıymetli evrak ve kambiyo senetlerinin bazı konuları üzerinde genel hatlarıyla durulmuştur. Daha sonra, yabancılık unsuru, vasıflandırma, atıf, bağlama noktaları gibi kambiyo senetlerine ilişkin olarak ortaya çıkan kanunlar ihtilâfı hukukunun genel problemleri incelenmiştir. Son olarak, kambiyo senetlerine uygulanacak hukuka ilişkin olarak Cenevre Konvansiyonları sistemi ile Anglo-sakson hukuk sistemi genel olarak incelenmiştir.Tezimizin İkinci Bölümünde, milletlerarası özel hukuk düzenlemelerinde kambiyo senetleri başlığı altında, öncelikle kambiyo senetlerine ilişkin uyuşmazlıklarda milletlerarası yetki üzerinde durulmuştur. Bu konuya ilişkin olarak, Brüksel Konvansiyonu, Brüksel I Tüzüğü ve La Haye Konvansiyon taslağı gibi milletlerarası sözleşmeler incelenmiştir. Sonra, uygulanacak hukukun tespitinde faydalanılan taahhütlerin birliği ve taahhütlerin bağımsızlığı esasları ele alınmıştır. Anglo-sakson hukuk sisteminde kambiyo senetlerine ilişkin düzenlemeler incelendikten sonra, diğer sistem içinde kalan Cenevre konvansiyonları üzerinde durulmuştur.Tezimizin Üçüncü Bölümünde, Türk milletlerarası özel hukukunda kambiyo senetleri başlığı altında, yine öncelikle milletlerarası yetki konusu ele alınmıştır. Uygulanacak hukuk kısmında vasıflandırma üzerinde durulduktan sonra, önce poliçe ve bonolara uygulanacak hukuk, daha sonra çeke uygulanacak hukuk inceleme konusu yapılmıştır. Uygulanacak hukuka ilişkin incelemelerimizde önce ehliyet, şekil gibi kambiyo senedinin geçerlik şartlarına ilişkin konuları, sonra sırasıyla kambiyo taahhüdünün hükümlerine ve kambiyo taahhüdünün icrasına uygulanacak hukuk ile ilgili konular ele alınmıştır. Our study, under the title of Commercial Papers in Private International Law comprises three chapters. The main reason in choosing this subject is that reveal effects of unification works in the commercial papers on the field of private international law.In the first chapter of the thesis, under the title of commercial papers, first some subjects of negotiable instruments law and commercial papers which critically important for conflict of laws have been mentioned. Next, general matters of conflict of laws such as foreign element, classification, renvoi and connecting factors have been examined respectively. Lastly the system of Geneva Conventions and Anglo-sakson law system have been examined generally relating to applicable law.In the second chapter of the thesis, under the title of commercial papers in arrangements of private international law, first international jurisdiction dealing with the conflicts of commercial papers have been dwelled upon. International conventions such as Brussel Convention, Council Regulation (EC) No. 44/2001 and Draft of Hague Convention on Jurisdiction and Foreign Judgments in Civil and Commercial Matters regarding this subject have been examined. Next, the principle of combination of stipulations and the principle of independency of stipulations are used in determination of law applicable have been handled. After the arrangements of Anglo-sakson law were examined, the other system, Geneva Conventions? rules have been dwelled upon.In the third chapter of the thesis, under the title of commercial papers in Turkish private international law, first international jurisdiction has been handled. First the classification, then applicable law to bills of exchange and promissory note and applicable law to cheque has been examined. In this part, terms of validity of commercial papers such as capacity, form, applicable law to obligations arising out of a commercial paper and applicable law to subjects regarding discharge of a commercial paper have been handled respectively.

Performance requirements are part of a system of policy measures implemented by states to advance their economic, social and political objectives. A universally agreed upon definition of performance requirements is not available. Rather they are defined by the applicable legal norms and their assessment is dependent upon their effect on the parties of each individual case. The scope of legal protection these regulations provide must be measured separately for each norm within the scope of the specific legal framework. This dissertation has two objectives: First, the implementation and legal effect of performance requirements in international investment and trade law are investigated. Secondly, a legal test will be developed, that allows for an assessment of performance requirements. In a first step, the legal treatment of performance requirements will be analyzed from a theoretical perspective. Subsequently, the legal practices relating performance requirements and the relevant provisions in international investment and trade law will be identified. The developed legal test does not only do justice to the economic, social and political framework within which each performance requirement must be looked at but is also adaptable in a way that it can be applied to a variety of situations and legal traditions. It satisfies both the demands of legal certainty and clarity as well as facilitating the finding of justice on an individual basis. Understanding the advantages of foreign direct investment, the analysis performed aims promote the usage of performance requirements in a way that foreign direct investment will push the global economy forward.

Borçluların alacaklılarına zarar vermek kastıyla malvarlığını veya işletmesini devretmesi ile mücadeleye yönelik icra hukuku hükümlerinin incelendiği bu çalışmada üç ana bölüm yer almaktadır. İlk bölümde konunun kapsamını oluşturan malvarlığı, özel malvarlığı, işletme ve ticari işletme kavramları detaylı olarak tarif edilmektedir.İkinci bölümde maddi hukuk açısından, üçüncü bölümde değinilen İcra Hukuku hükümlerinin uygulanmasında önem taşıyan malvarlığı veya işletmenin devrinde devreden ve devralanın sorumluluğu açısından düzenleme getiren BK m. 179 hükmü, kaynak İsviçre ve Alman Hukukları'ndaki hükümler ile birlikte değerlendirilmektedir.Malvarlığı veya işletmesini alacaklılarına zarar vermek kastıyla devreden borçlularla mücadele olanaklarına sadece İcra Hukuku hükümlerinde yer verilmiş olması nedeniyle çalışmamızın asıl konusunu oluşturan üçüncü bölümde ise, İİK m. 280/III ve m. 44 uygulamasının olumlu ve olumsuz yanları, yargı kararları eşliğinde belirtilmektedir. There are three chapters in this work which deals with the regulations related to combating with the debtors who transfer their assets or businesses in order to harm their creditors. In the first chapter the asset, separate property, enterprise and businesses that are forming the scope of work are defined in details.In the second chapter, the Turkish Obligation Code Art. 179 that regulates the obligation of the debtors transfering their assets or businesses in order to harm their lenders is considered in light of the source law of Swiss and German regulations.For the reason that the only regulations for combating with the debtors who transfer their assets and businesses in order to harm their creditors are arranged within the Turkish Execution and Insolvency Code, in the third and the main chapter, the related articles of 280/III and 44 are considered in light of the Supreme Court decisions with their positive and negative effects.

Les positions doctrinales qui alimentent le débat sur l'existence et la nature du droit devant régir le cyberespace et les activités qui s'y déroulent prolifèrent, mais s'enferment presque inévitablement dans une schématisation tripartite qui oppose « classiques », « modernistes » et partisans d'une approche intermédiaire. Notre étude rend compte de ce débat, avant de l'investir en évaluant la pertinence des approches en présence à la lumière de la problématique du contrat électronique conclu par les agents intelligents. Son dénouement suggère préalablement la définition de la notion du contrat électronique, voire l'exploration de ses assises théoriques, de manière à la distinguer de la notion traditionnelle du contrat. L'issue de cette démarche préliminaire permet d'envisager le formalisme comme élément distinctif du contrat électronique. Or, sa prise en compte lacunaire par le droit positif permet d'affirmer, déjà à cette étape, la pertinence de l'approche moderniste du droit du cyberespace. La confirmation de cette conclusion partielle viendra à l'étape subséquente, avec la considération, dans la définition du contrat électronique, de la réalité des cocontractants d'intelligence artificielle, c'est-à-dire des agents intelligents. À cette étape aussi, la convenance de l'approche moderniste découle des faiblesses des approches classique et intermédiaire en regard de l'encadrement de ce phénomène.

Bağımsız denetim sözleşmesi, bağımsız denetçiler ile denetime tabi müşteriler arasında yapılan bir sözleşmedir. Bağımsız denetim sözleşmesi, düzenlemelerde belirtilen unsurları içermelidir. Bağımsız denetçi ile denetim müşterisi, sözleşmenin unsurları üzerinde anlaşmalıdırlar. Bir bağımsız denetim sözleşmesi yapıldığında, bağımsız denetçiler ile denetim müşterileri karşılıklı borç altına girerler.Bağımsız denetçi, denetim müşterisinin finansal tablolarını denetleme ve finansal tabloların, finansal raporlama standartları ile düzenlemelere uygunluğu konusunda bir görüş açıklama borcu altındadır. Bağımsız denetçi, denetimi yürütürken, uluslararası denetim standartlarını, etik standartları ve düzenlemeleri dikkate almalıdır. Bağımsız denetçiler, bağımsız denetim faaliyetinde her zaman mesleki özeni göstermek zorundadırlar. Eğer, denetim raporu gerçeği yansıtmaz ise, bundan zarar gören denetim müşterisi ile üçüncü kişilerin uğradıkları zararlardan, bağımsız denetçiler sorumlu olurlar. Bağımsız denetçi, ayrıca, bağımsız denetim raporunu zamanında denetim müşterisine teslim etmelidir. Bunun yanında, bağımsız denetçi, düzenlemelerde belirtilen süre içerisinde çalışma kâğıtlarını saklamalılar ve bu süre sona ermeden, çalışma kâğıtlarını yok etmemeli veya atmamalıdırlar. Bağımsız denetçi, denetim müşterisine ait sırları açıklamamalı, kendisinin veya bir diğer kişinin yararına kullanmamalıdır.Denetim müşterisi, bağımsız denetçilere, denetim ücretini ödemeli ve ayrıca, denetim ile ilgili kayıt, belge ve diğer bilgileri bağımsız denetçiye vermelidir. The independent audit agreement is made between independent auditors and the clients who are dependent on audit. The agreement should include terms which are showed by regulations. The auditors and the audit clients must agree on the terms of the agreements. When to be acted the agreement, the auditors and the client? have mutually liablity.The auditors are liable to audit the clients? financial statements and to express an opinion on if the financial statements are suitable the financial reporting standards and the regulations. While performing audit, the auditors should observe in international auditing standards, the ethical standards and regulations. The auditors should always have a duty to provide professional care when performing audit. If the auditors prepare a misleading audit reports, they will liable to the clients and third parties because of their loss was incurred. Also, the auditors should deliver the audit report to the client on time which they agree on. Besides, the auditors should save the audit documentation some time which is showed by regalitations and shouldn?t the delete and discard audit documentation before the end of that time. The auditors also shouldn?t disclose confidential information of the clients? or not use this information for the personal or the other persons? advantage.The audit clients? pay the audit fee and also give the records, documentation and other information requested in connection to with the audit to the independent auditors. Finally, when the auditors deliver the audit report to, the audit clients should accept it.

El presente trabajo de investigación, tiene como finalidad establecer la naturaleza jurídica de la Multipropiedad y su adecuación a nuestro sistema jurídico nacional; por ello empezaremos en nuestro primer capítulo por señalar sus antecedentes históricos, sus características y definición, así como nuestra inclinación por denominarla Multipropiedad, en lugar de Tiempo Compartido.

Global ticaret hayatı her geçen gün genişlemekte ve global ekonomik pazarlar tarafından şekillendirilen global bir hukuk kültürü gelişmektedir. Bu yeni hukuk kültürünün bir parçası da, uluslararası ticaret hukuku alanında maddi hukukun yeknesaklaştırılmasıdır. Değişik uluslararası (a-nasyonal) hukuk kaynakları milletlerarası alanda faaliyet gösteren tacirlerin kullanımına sunulmuştur.Bu uluslararası hukuk kaynaklarına en güzel örneklerden biri Unidroit Prensipleri'dir. Uluslararası ticaret söz konusu olduğunda, farklı hukuk sistemlerinin uyuşmazlık halinde uygulanması belirsizliğe ve süprizlere yol açabilmektedir. Unidroit Prensipleri gibi yeknesak ve önceden belirlenen bir düzenlemenin uyuşmazlığın çözümünde uygulanması bu olumsuzluğu ortadan kaldırabilecek; tarafsız bir hukukun uygulanmasına imkan tanıyacaktır.Çalışma, üç bölümden oluşmaktadır. İlk bölümde, ?uluslararası ticari sözleşme? kavramı ve bunlara uygulanacak hukukun yeknesaklaştırılması çabaları bazı örnekler ile incelenmiştir.İkinci bölümde Unidroit Prensipleri'nin içeriği genel olarak açıklanmıştır. Unidroit Prensipleri'ne ilişkin açıklamalarımız, Prensipler'in düzenlediği hususlarla sınırlı kalmıştır.Üçüncü bölümde, tarafların Unidroit Prensipleri'ni uygulanacak hukuk olarak belirlemiş olmaları hali, Unidroit Prensipleri'nde yer alan tüm ya da bazı hükümleri sözleşmelerine almış olmaları hali, uygulanacak hukuk olarak lex mercatoria ya da hukukun genel prensiplerinin seçilmiş olması hali ve tarafların herhangi bir hukuk seçimi yapmamış olmaları halinde Unidroit Prensipleri'nin sözleşmeye uygulanma ihtimali ele alınmıştır. Bu meseleler, mahkeme ve tahkim yargılamaları bakımından ayrı ayrı incelenmiştir. Prensipler, uluslararası ticaret alanında ve özellikle uluslararası tahkim uygulamasında kullanılmakta ve yabancı doktrinde kullanılmasının yaygınlaşmasını savunanların sayısı artmaktadır. Bu gelişmelerin gerisinde kalmamak ve Türk ticaret ve hukuk alanında da bunları tanıtmak bu çalışmanın ana amacını oluşturmaktadır. Bu çalışmada, Prensipler'in Türk hukuku bakımından sözleşmeye uygulanacak hukuk olarak uygulanabilirliği ele alınmış ve Prensipler'in uluslararası ticari uyuşmazlıkların çözümünde yaygınlaşması desteklenmiştir. The global commercial activity expands and a new global law culture shaped by the global economic markets develops. A part of this new law culture is the unification of substantial law in the field of international commercial law. Various international (a-national) sources of law are presented to the usage of the international merchants.One of the best examples of these unified international sources of law is the Unidroit Principles. The application of different laws to the international commercial disputes causes uncertainty and suprises for the parties. The application of a unified and pre-determined rules such as the Unidroit Principles prevents such disadvantage and a neutral law may be applied to the resolution of the disputes.This study comprises of three chapters. The concept of ?international commercial contract? has been explained and some examples to the efforts of unification of substantial law have been outlined in the first chapter.The content of the Unidroit Principles has been explained in general in the second chapter. These general explanations are limited with the issues provided by the Principles.In the third chapter, the application of the Unidroit Principles to the disputes arising out of international commercial contracts in the cases of choice of Unidroit Principles as the applicable law to their contract by the parties, the inclusion of Unidroit Principles to the contracts by way of incorporation, choice of lex mercatoria or the general principles of law as the applicable law to their contract by the parties and the case when there is no choice of law by the parties have been explained. These explanations are separate for international arbitration and domestic courts.The Principles are being used in international commercial law, especially in the field of international arbitration, and the opponents of expansion of its usage are increasing in the international doctrine. The main objective of this study is not to fall beyond these developments and to introduce the Unidroit Principles to Turkish merchants and lawyers. The application of the Principles as the law applicable to contracts in Turkish law has been reviewed in this study and widening of their application in the resolution of international commercial disputes has been supported.

La filiation est un lien de droit dont la seule donnée biologique ne saurait rendre compte de la richesse et de la complexité. Le droit qui la régit forme un système de preuve qui varie dans le temps et dans l'espace en fonction de l'objectif qu'il poursuit, des contingences politiques et économiques, des influences sociétales et supranationales.Avec l'ordonnance du 4 juillet 2005, il s'est agi d'égaliser et de sécuriser les liens de filiation. Cependant, les rédacteurs n'ont pas instauré d'unification parfaite : il demeure des distinctions entre la maternité et la paternité parfois associées à des distinctions selon qu'il existe ou non un engagement conjugal entre les parents, de même qu'il y a toujours une différence de régime entre la filiation charnelle et la filiation par greffe. Parmi les divergences, il en est (particulièrement dans les domaines qui ont été exclus de la réforme) dont la suppression serait bienvenue au regard de la cohérence du droit. Il en est d'autres dont l'abolition est plus sujette à controverses. Enfin, il en est dont la disparition serait regrettable parce qu'elles témoignent de ce qu'est véritablement La Filiation. On rencontre ces distinctions dans le non contentieux, où leur réduction aurait pour conséquence de faire perdre à la filiation tout aspect symbolique, toute signification. C'est dans une analyse de ces règles qu'il faut rechercher la signification de ce lien. La filiation est un lien social reconnu par le droit, un lien social auquel il est donné valeur juridique.

L' imputation est un terme couramment employé par la doctrine pénale pour désigner tel ou tel mécanisme de la responsabilité pénale. Mais sa signification juridique peut varier d'un auteur à l'autre. Pourtant, on s'accorde à définir le terme "imputation" comme l'attribution d'un fait ou d'une chose à une personne afin qu'elle puisse en rendre compte. Transposée dans le droit de la responsabilité pénale, cette définition générique suggère un concept d'imputation regroupant l'ensemble des mécanismes juridiques qui permettent d'attribuer et de reprocher l'infraction à l'agent. Une recherche sur le contenu d'un tel concept permet, tout d'abord, de mieux connaître la nature des différentes institutions juridiques qui s'y rapportent, afin d'en proposer une lecture cohérente. Ensuite, elle présente l'intérêt de s'interroger sur les rapports entre les deux notions cardinales du droit pénal général : l'infraction et la responsabilité.