Bibliographie sélective OHADA

L’action en revendication en droit des procédures collectives OHADA a connu un véritable toilettage lors de la réforme de l’Acte uniforme du 10 septembre 2015 portant organisation des procédures collectives d’apurement du passif (AUPCAP). Soumise à la production préalable de créance, il était difficile de faire la distinction dans l’espace OHADA entre le revendiquant et le créancier. L’AUPCAP nouveau a le mérite d’avoir dissocié l’action en revendication de la production de créance, tant il était incongru de lier ces deux formalités qui ont des objets différents. La revendication a pour objet de faire reconnaitre le droit de propriété tandis que la production vise à rendre la créance opposable à la procédure. Cette dissociation rend la procédure de l’action en revendication plus lisible et plus sécurisante pour les revendiquants. Par ailleurs le législateur OHADA a le mérite d’avoir élargi l’assiette des revendications, ce à travers le nouveau contenu donné à la notion de « biens réservés ». L’incorporation du bien à un autre bien, sa fongibilité ne sont plus incompatibles avec l’action en revendication, même si le silence de ce dernier sur la problématique des biens transformés laisse encore le revendiquant sur sa faim. The claim in the insolvency law OHADA has known a real grooming during the reform of the uniform act of 10 September 2015 relating to the collective proceedings for wiping off debts. Subject to the pre-production debt, it was difficult to make the distinction in the OHADA zone between the claimant and the creditor. The AUPCAP again has the merit of having dissociated itself from the claim of the production of debt, as long as it was incongruous to link these two formalities that have different objects. The claim was for a declaration of the right of property, while the production aims to make the debt enforceable in the procedure. This dissociation makes the process of the claim more readable and more secure for the claimants. Moreover, the legislature OHADA t has the merit of having extended the base of the claims, this through the new content given to the notion of " vested property ". The incorporation of the property to another property, its fungibility is no longer incompatible with the claim, even if the silence on the issue of processed goods still leaves the claimant on his hunger.

La constance dans l’arbitrage est sans doute la volonté dans le recours à ce mode de résolution de conflits. C’est parce que les parties trouvent un intérêt à l’arbitrage, qu’elles décident d’échapper à la compétence de principe des juridictions étatiques. Or, ce bel édifice est remis en cause par le législateur CIMA à l’article 276 par l’instauration d’une Commission Nationale d’arbitrage au sein des États membres dont les assureurs sont obligés de saisir lorsque nait un différend dans l’exercice des recours subrogatoires entre eux. Le paradoxe arbitral ainsi analysé comme ce qu’il est convenu d’appeler l’ « arbitrage forcé » n’empêche pas toute fois d’entrevoir dans ledit arbitrage institutionnel, un instrument au service de la justice et des assureurs tant les vertus sont variées.

La réforme de la législation sur le transport maritime au Cameroun et dans la zone CEMAC était attendue. En effet, à la défaveur de la coexistence sur le plan international de la Convention de Bruxelles et des Règles de Hambourg, ainsi que de la nécessité d’arrimer la législation à l’évolution de la pratique, il était nécessaire de toiletter la législation en vigueur. L’adoption des Règles de Rotterdam s’inscrit ainsi dans un courant économique et juridique favorable à l’uniformisation, à la modernisation et à la prise en compte des pratiques contractuelles jusqu’alors dénuées de toute réglementation. La ratification du texte international par le Cameroun procède également d’une politique économique d’un Etat épris de développement, qui a fait de sa participation au commerce extérieur, un axe majeur de son émergence. Cette évolution juridique nécessaire mais insuffisamment encadrée s’effectue dans un contexte réglementaire tous azimuts. Ceci est susceptible de conduire non seulement à des conflits de lois, mais également à l’hibernation juridique du code communautaire de la marine marchande CEMAC, généralement non appliqué. Mots clés : Transport maritime, législation, enjeux, reforme. The reform of the legislation on maritime transport in Cameroon and in the CEMAC zone was expected. Indeed, to the detriment of the international coexistence of the Brussels Convention and the Hamburg Rules, as well as the need to align legislation with the development of practice, it was necessary to tidy up the legislation force. The adoption of the Rotterdam Rules is thus part of an economic and legal trend favorable to standardization, modernization and the taking into account of contractual practices hitherto devoid of any regulation. Cameroon's ratification of the international text is also the result of an economic policy of a development-loving state, which has made its participation in foreign trade a major axis of its emergence. This necessary but insufficiently supervised legal development is taking place in an all-out regulatory context. This is likely to lead not only to conflicts of laws, but also to the legal hibernation of the community code of the CEMAC merchant navy, generally non enforced.

Even though small and medium enterprises contribute significantly to the growth of national <br>economies, they are vulnerable in their early stages and may fail. Hence younger businesses <br>are more likely to fail than more established ones because they face complex challenges that <br>may limit their viability. This is a notion established in the liability of newness framework. <br>According to the liability of newness concept, the precarious existence of emerging <br>organisations is due to difficulties in managing relationships among strangers, not quickly <br>assembling resources, and not coping with difficult environments, among other issues. All <br>these elements notwithstanding, previous literature suggests that small businesses can, and <br>sometimes do engage in techniques or approaches to help reduce the liability of newness, such <br>as raising adequate capital. This study suggests that not only is adequate capital important but <br>that the right mix of capital also results in higher solvency, thereby mitigating the liability of <br>newness. Because the various funding forms have distinct advantages and disadvantages, an <br>appropriate capital structure reduces the cost of financing while increasing the value of the <br>firm. This study also advances the idea that profitable businesses are productive and financially <br>strong, and thus nascent enterprises with high profitability can minimise the liability of <br>newness. As a result, the study sought to examine the influence of capital structure and <br>profitability on the solvency of nascent small and medium enterprises. To put the study's <br>hypotheses to the test, 1106 nascent small and medium enterprises that are registered with the <br>National Board for Small Scale Industries were sampled across three major cities in Ghana. <br>Thus, data was gathered from every member of the population. Such data, gathered from the <br>SMEs' financial statements, was submitted to preliminary screening as well as a number of <br>statistical measurements. Operationally, the dependent variable, solvency, was defined as the <br>solvency ratio, working capital ratio, and net worth. As a result, three distinct regression models <br>were developed for robustness. The study's findings broadly indicate that capital structure and <br>profitability have an influence on the solvency of nascent small and medium enterprises. The <br>study also determined that emerging small and medium enterprises should follow the principles <br>of the pecking order theory to reduce the liability of newness. These findings, if adopted by <br>SME owners, can aid in the maturation of their fledgling businesses.

This thesis examines securities market development in sub-Saharan Africa, focusing on securities law, securities law enforcement and securities markets integration. Adopting a primarily comparative methodology, the thesis examines the continued relevance of securities markets in sub-Saharan Africa; the way selected countries in the region regulate their markets and enforce compliance with securities law; and the potential of market integration to promote market development. This thesis advances 4 main claims. First, empirical evidence supports the link between liquid securities markets and economic growth, independent of the level of banking development. In this sense, securities markets can act as good complements to banks in providing capital to the real economy. Second, at the minimum, there is an arguable preliminary case that rules of securities regulation can hinder market development in select countries in sub-Saharan Africa, by imposing high compliance costs and eligibility requirements, without commensurate benefits in greater liquidity or reduced cost of capital. Third, enforcement of securities regulation in sub-Saharan Africa is generally weak. Whilst public regulators often have formal powers, budgets and staff; actual enforcement activity is sometimes limited by inadequate market monitoring and reliance on criminal as opposed to administrative sanctions. Poor public enforcement, in turn, reinforces poor private enforcement, leading to reduced market participation, illiquidity, and ultimately market underdevelopment. Fourth, although increased market integration can go a long way in facilitating market development in the region, integration cannot be a short/medium term solution to market underdevelopment in sub-Saharan Africa, given the significant economic, political and socio-cultural barriers to integration initiatives in the region. Ultimately, to develop their securities markets, policymakers in sub-Saharan Africa must focus their attention on making and credibly enforcing market-friendly rules of securities regulation. The thesis explores some ways this may be realistically accomplished.

Uluslararası ticaretin gelişimi ve artması dünyadaki bütün devletler tarafından hedeflenen bir amaçtır. Ancak devletlerin ulusal hukuk sistemleri arasındaki farklar bu gelişim için belirli engeller oluşturmaktadır. Bu engelleri aşmak için uluslararası ticaret hukukunun yeknesaklaştırılması, yani aynı uluslararası hukuki işleme uygulanacak iki veya daha çok ulusal hukuk sisteminin farklı kurallarının bir kuralla değiştirilmesi çare olarak görülmektedir. Bu amaçla şimdiye kadar bir çok çalışmalar yapılmış ve bir çok yeknesaklaştırma aracı ortaya konulmuştur. Uluslararası ticaret hukukunun bel kemiğini oluşturan uluslararası ticari sözleşmeler alanında hazırlanmış olan yeknesaklaştırma araçları ise bu bakımdan özellikle önem taşımaktadır. Hukukun yeknesaklaştırılması alanında çalışmalar sürdürülmekle birlikte bu konuya şüpheyle bakanlar ve yeknesaklaştırmanın kendi amacına ulaşamayacağını düşünenler de mevcuttur. Bu yeknesaklaştırma sürecinde ortaya çıkan bir takım sorunlarla ilgilidir. Ancak özellikle de uluslararası ticaret hukuku alanında yapılan yeknesaklaştırma çalışmalarında elde edilen başarılar umut vaat etmektedir. Uluslararası ticari sözleşmeler hukuku alanında yapılmış olan ayrı ayrı yeknesaklaştırma çalışmaları ile ilgili araştırmalar mevcut olsa da, konuyu daha kapsamlı bir şekilde ele alan ve meseleye daha geniş bir perspektiften bakan araştırmaların eksik olduğunu görmekteyiz. Özellikle de Türkiye'de bu tür araştırmalarda bir boşluğun mevcut olduğu hissedilmektedir. Uluslararası ticari sözleşmeler hukukunun yeknesaklaştırılması amacıyla ortaya konulmuş çalışmaların ve hazırlanmış olan araçların daha kapsamlı bir şekilde araştırılması, onların sağladığı faydaları göstermek, bu alanda ortaya çıkan sorunları belirlemek ve gerekli çözüm önerileri sunmak açısından önem arz etmektedir. Bütün bunları dikkate alarak biz bu araştırmamızda uluslararası ticaret hukukunun yeknesaklaştırılması kavramını, onun önemini ve sağladığı avantajları, yeknesaklaştırmanın gerçekleştirilmesi yöntemlerini, uluslararası ticaret hukukunun yeknesaklaştırılması alanında çalışmalar yapan ve bu sürece katkıda bulunan uluslararası kurumları, uluslararası ticari sözleşmeler alanında yapılmış olan ve şu an yapılmakta olan çalışmaları, bu konuyla ilgili ortaya çıkan sorunları ve bu sorunların ortadan kaldırılması için sunulan çözüm önerilerini incelemeye çalıştık. [...] The development and growth of international trade is an aim targeted by all states in the world. However, the differences between the national legal systems of states pose certain obstacles to this development. To overcome these obstacles, the unification of the international commercial law is considered a remedy, that is, changing the different rules of two or more national legal systems to be applied to the same international legal process with one rule. For this purpose, so far many studies have been done and many unification instruments have been introduced. The unification instruments prepared in the field of the international commercial contracts, which form the backbone of international commercial law, are particularly important in this regard. Although studies on the unification of the law continues, there are also those who are skeptical about this issue and those who think that it cannot achieve its own goal. It concerns a number of problems that arise in the process of unification. However, the successes achieved in the unification studies especially in the field of international commercial law promise hope. Although there are researches on individual unification studies in the field of international commercial contracts law, we see that there is a lack of research that covers the issue more extensively and looks at the issue from a wider perspecitve. Especially, a vacancy in this kind of research is available in Turkey. It is important to investigate the studies and the instruments that have been prepared for the purpose of the unification of the international commercial contracts law, to show their benefits, to identify the problems that arise in this field and to offer necessary solutions. Considering all these, in this research, we tried to examine the concept of the unification of the international commercial law, its importance and advantages, the methods of realization of unification, the international institutions that work in the field of the unification of the international commercial law and contribute to this process, the problems that arise about this issue and the proposed solutions to eliminate these problems.

A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa', Daniel Baines explores whether South African resident taxpayers' constitutional rights to equality and property are infringed by current laws which tax residents at higher rates than non-residents on rental income and proceeds from the disposal of fixed property. He aptly sets out what the right to equality and property entails and how these relate to taxpayers. He finds that the higher effective tax rates paid by residents violates their constitutional right to equality. The thesis provides valuable insight into a resident's right to equality and property in terms of current tax rates and illustrates how current tax rates are unconstitutional. The recommendations brought forward contribute toward the discussion of how tax rates should be altered in order to ensure that residents' constitutional rights are no longer violated.

No abstract provided.

The European-inspired bilingualism and bi-legal system in Cameroon lead to an irregular profile and may be interesting for the European Union (EU) in its quest for preservation of intercultural processes through translation. The Organization for the Harmonization of Business Law in Africa (OHADA) of which Cameroon is part is only affiliated to Civil Law. However, the two legal systems employed in Cameroon (where both Civil Law and Common Law are used) are based on a balance in what concerns the conceptual, epistemic and stylistic representation. Intercultural dysfunction is the consequence of the lack of methodology in legal translation. Collaboration between legal translators and practitioners is key to adopt an agreed-upon model in multilingualism.

Face à la montée des technologies de l’information, les préoccupations en ce qui concerne la vie privée et la protection des données à caractère personnel ont émergé au sein de l’opinion publique. Plusieurs Etats avisés ont adopté des règles juridiques pour encadrer l’usage des données personnelles. Aux vues de l’importance que revêt la question de la gestion et de la protection des données à caractère personnel, et face au flux d’échanges économiques qui ont lieu dans les plateformes digitales et qui mettent en jeu les usagers et les opérateurs privés africains de la communauté OHADA, nous avons exprimé la nécessité d’examiner la problématique du « E-commerce et la protection des données à caractère personnel dans l’espace OHADA ». Il s’est agi dans le cadre de ce travail de comprendre, Comment les actes uniformes de l’OHADA protègent et préviennent la gestion abusive des données à caractère personnel, des ressortissants de l’espace OHADA à des fins économiques d’une part ; et de savoir en l’absence d’un Acte uniforme général sur la protection des données (AUGPD), quelle juridiction africaine serait matériellement compétente pour gérer des infractions liées à l’exploitation abusive des données à caractère personnel des ressortissants de l’espace OHADA, d’autre part. A l’issue de cette recherche, fort est le regret de constater que l’OHADA ne dispose jusqu’à ces jours d’aucun instrument sur la protection des données à caractère personnel et la libre circulation des données.