Bibliographie sélective OHADA

This thesis addresses the problem of individuals’ lack of control over personal data in the digital world. It sheds light on market and regulatory failures that lie behind the status quo and proposes a framework to improve regulatory responses. The two regulatory regimes that are at the core of this thesis are EU data protection regulation, which protects individuals’ fundamental rights over data, and EU competition law, which safeguards the sound functioning of the market and consumers’ economic interests. Despite the existence of these two regulatory regimes, individuals do not have sufficient control over personal data collected by digital firms, whose control over large datasets is a factor contributing to market monopolisation. The thesis argues that one reason for the shortcomings of today’s regulatory framework is that the market failure is composed of a combination of factors, which are currently addressed by the different regimes relatively independently. This dichotomy hinders the development of an effective strategy to tackle the market failure in its entirety. The approach taken in this thesis is that by integrating the two regimes, it might be possible to close the gaps deriving from a narrow perception of their regulatory spaces. Hence, the thesis formulates a holistic approach, encompassing data protection regulation and competition law, designed to increase the effectiveness of the regulatory framework as a whole. Different dimensions of the regimes’ interrelation are analysed, to uncover new ways to harness their complementarity and minimise their inconsistencies and overlaps. The thesis looks at how the regimes can incorporate elements from each other to inform their policies and application of their rules, as well as developing a complementary enforcement strategy. The holistic framework ultimately allows both regimes to better tailor their regulatory responses to the functioning of the digital market and take account of the diverse elements that constitute the market failure they seek to correct.

The rapidly growing bilateral and multilateral economic relationship between Turkey and African countries leads to the necessity of understanding each other's business and financial environment. Therefore, the accounting system as a fundamental tool for organizing and disseminating financial information should be accessible and understood by business actors and other stakeholders in these areas. Furthermore, the lack of study related to this subject has led us to carry out this comparative analysis between the two accounting systems by comparing financial statements prepared under each one and analyzing their main similarities and differences. The main purpose of this study is to highlight major differences and similarities between the SYSCOHADA and the FRS for LMSE. Also, the study is aimed to get a good understanding of both accounting sets and help practitioners and businessmen, and women operating in these places to have a good knowledge of the accounting regulations related to each country. On a topic basis and based on financial statements prepared following the SYSCOHADA rules and restated to be adapted to the FRS for LMSE, all main differences and similarities were thoroughly analyzed. Following the case study and the thematical analysis of different accounting topics, it can be understood that the two accounting sets differ to some extent due to philosophical approach on some topics such as the prudence principle where the SYSCOHADA, contrary to the FRS for LMSE, does not allow the recognition of potential profit resulting from currency translation gains related to receivable and payables until such profit becomes certain. However, these two sets also share some major similarities due to their proximity in some way to the IAS/IFRS. The effect of the main differences between the two sets can be noticed in the restated financial statements. The annual net income following the FRS for LMSE increased compared to the initial annual net income in the SYSCOHADA. Also, total assets and liabilities restated following the FRS for LMSE have decreased compared to the SYSCOHADA financial statements. Türkiye ile Afrika ülkeleri arasında hızla büyüyen ikili ve çok taraflı ekonomik ilişkiler, birbirlerinin iş ve finans ortamını anlama zorunluluğunu doğurmaktadır. Bu nedenle, finansal bilgilerin düzenlenmesi ve yayılması için temel bir araç olarak muhasebe sistemi, bu alanlardaki iş aktörleri ve diğer paydaşlar tarafından erişilebilir ve anlaşılabilir olmalıdır. Ayrıca bu konuyla ilgili çalışma eksikliği, iki muhasebe sistemi arasında bu karşılaştırmalı analizi, her biri altında hazırlanan finansal tabloları karşılaştırarak ve temel benzerlik ve farklılıklarını analiz ederek yapmaya yöneltmiştir. Bu çalışmanın temel amacı, SYSCOHADA ve BOBİ FRS arasındaki önemli farklılıkları ve benzerlikleri vurgulamaktır. Ayrıca, çalışma hem muhasebe standartları iyi anlamak hem de uygulayıcılara ve bu yerlerde faaliyet gösteren iş adamlarına her bir ülkeyle ilgili muhasebe düzenlemeleri hakkında iyi bilgi sahibi olmalarına yardımcı olmayı amaçlamaktadır. Konu bazında ve SYSCOHADA kurallarına göre hazırlanmış ve BOBİ FRS' ye uyarlanmak üzere yeniden düzenlenen mali tablolara dayalı olarak, tüm temel farklılıklar ve benzerlikler kapsamlı bir şekilde analiz edilmiştir. Vaka çalışması ve farklı muhasebe konularının tematik analizi sonucunda, iki muhasebe setinin bir ölçüde felsefi yaklaşım nedeniyle ihtiyat ilkesi gibi bazı konularda farklılık gösterdiğini anlaşılmaktadır. SYSCOHADA, BOBİ FRS'nin aksine alacak ve borçlara ilişkin kur farkı kazançları kaynaklanan potansiyel kârın kesinleşene kadar muhasebeleştirilmesine izin vermemektedir. Bununla birlikte, bu iki muhasebe seti, UFRS/UMS'ye bir şekilde yakın olmaları nedeniyle bazı önemli benzerlikleri de paylaşmaktadırlar. İki sistemin temel farkların etkisi, yeniden düzenlenen mali tablolarda fark edilebilir. BOBİ FRS'yi takiben yıllık net gelir, SYSCOHADA'daki yıllık net gelire kıyasla artmıştır. Ayrıca, BOBİ FRS'yi takiben yeniden düzenlenen toplam varlıklar ve yükümlülükler, SYSCOHADA finansal tablolarına kıyasla azalmıştır.

This study tries to get a clear grasp of the factors that might play positively or negatively in a country’s convergence or adoption of the international financial reporting standards (IFRS). Through a comparative analysis between Turkey and the OHADA countries and based on the existing literature, the transition process towards the IFRS and challenges faced by each one is discussed from a historical perspective to the level of development. As a result, it is understood that the adoption or convergence towards the IFRS can be a challenging and a long-term process requiring multiple adjustments. Also, countries may differ in terms of historical past, level of development, cultural and socio-economic aspects which can all influence their transition. In addition, given the lack of study on the new adoption of the IFRS in the OHADA countries, this paper will contribute to filling the gap in the literature on the transition process. Furthermore, it will help countries which are in their early stage of the transition process to avoid some missteps and learn from others experience to get better prepared for a successful shift towards a fully IFRS compatible accounting system as has done Turkey. Bu çalışma, bir ülkenin uluslararası finansal raporlama standartlarına (IFRS) yakınsaması veya tam olarak benimsemesinde olumlu veya olumsuz rol oynayabilecek faktörleri tespit etmeyi amaçlamaktadır. Türkiye ile OHADA ülkeleri arasında karşılaştırmalı bir analiz yoluyla ve mevcut literatüre dayalı olarak, UFRS'e geçiş süreci ve bu süreçte karşılaşılan zorluklar, tarihsel bir perspektiften tartışılmaktadır. Sonuç olarak, IFRS’in benimsenmesi veya uyumlaştırılmasının zorlu ve birçok ayarlama gerektiren uzun vadeli bir süreç olduğu anlaşılmaktadır. Üstelik bu güçlükler, ülkelerin geçişlerini etkileyebilecek, tarihsel geçmiş, gelişmişlik düzeyi, kültürel ve sosyo-ekonomik yönler açısından farklılık gösterebilir. Buna ek olarak, OHADA ülkelerinde IFRS'in yeni benimsenmesine ilişkin çalışma eksikliği göz önüne alındığında, bu makale geçiş süreciyle ilgili literatürdeki boşluğun doldurulmasına katkıda bulunacaktır. Ayrıca, geçiş sürecinin erken aşamalarında olan ülkelere bazı yanlış adımlardan kaçınmalarına ve diğerlerinin deneyimlerinden öğrenerek, Türkiye'de olduğu gibi tamamen IFRS uyumlu bir muhasebe sistemine başarılı bir geçiş için daha iyi hazırlanmalarına yardımcı olacaktır.

Please refer to full text to view abstract. <br>LL.M. (Commercial Law)

Please refer to full text to view abstract. <br>LL.M. (International Commercial Law)

Le secteur informel est depuis longtemps une des préoccupations majeures dans les pays africains, à cause de la place dominante qu’il y occupe (I). Il est perçu par certains comme un véritable goulot d’étranglement pour les économies du continent. Soucieux de leur place dans le monde des affaires, de l’attractivité de leur territoire, les pays africains recherchent sans cesse des stratégies pour réussir à maîtriser le secteur informel afin de mettre en place des politiques qui lui sont adaptées, car son expansion agit sur le développement des pays africains (II). La solution la mieux préconisée est de trouver des mesures d’accompagnement pour encadrer ce secteur, faciliter son intégration dans le secteur formel. Autrement dit, la formalisation des activités économiques informelles (III) est l’objectif principal des Etats africains.

This study unveils that the creation of companies in Cameroon is been regulated by the OHADA[1], law under the Uniform Act on Commercial Companies and Economic Interest Groups (UACCEIG) which says, every company must have its own Articles of Association [2]. The Articles of Association is a document that contains the internal regulation for the management of the company’s affairs. [3] The articles of association are the contracts between the shareholders and the company and among the shareholders themselves. [4] The questions raised are what are the requirements common in the Articles of Association of all companies under OHADA Law? What effect do the AOA has? The study adopted an analytical approach which has led to the finding that the AOA under OHADA, is similar to the MOA [5] in most English speaking countries, but a major difference in that UACCEIG has limited the life span of the company to 99years while under English company law, a company goes on for an indefinite period. [6] The life span of the company should not be limited due to the principle of perpetual succession. The UACC seem to have concurred with some aspects of the Common Law, making the UACC an applaudable law reform.

In this essay, we describe the overlapping phenomena of new legal hubs (NLHs), international commercial courts, and arbitral courts. We survey their impact on the law and geopolitics of international commercial dispute resolution, identifying key issues these new dispute resolution institutions raise. While the rise of international commercial courts spans authoritarian and liberal states, Western and Asian states, common law and civil law traditions, it also highlights and builds upon regional differences. We question the assumption that the establishment of new courts is always consistent with an increase in the rule of law, particularly in non-democratic states. We close with thoughts about the potential influence and future role of these institutions. Some of the procedural innovations discussed here may lead to shifts in international commercial dispute resolution for years to come, but the question of whether there is sufficient demand for these new institutions lingers.

L'objectif de cette thèse est de réaliser dans le contexte béninois un état des lieux de l'effectivité de la protection des emprunteurs de microcrédit. Pour ce faire, sept principes de protection des emprunteurs ont été identifiés. Notre approche est inscrite dans une perspective semi-inductive de sociologie du droit permettant de combiner l'analyse de contenu des textes de loi à l'analyse d'observations directes et de données empiriques collectées auprès de 18 emprunteurs et de huit chefs d'agence à propos des sept principes de protection des emprunteurs préalablement identifiés. Nos résultats montrent qu'au plan juridique les sept principes de protection des emprunteurs bénéficient d'un encadrement très variable, allant d'un fort encadrement législatif pour le principe de confidentialité à un faible encadrement pour les principes de gestion des plaintes, de développement et distribution appropriés des microcrédits, puis de traitement respectueux et responsable. L'analyse des perceptions des divers acteurs permet de constater que si un fort encadrement législatif ne conduit pas toujours vers une bonne protection des emprunteurs contre les risques, un faible encadrement législatif n'induit pas non plus obligatoirement un faible niveau de protection. Plusieurs écarts entre normes juridiques et pratiques institutionnelles ont été identifiés comme en ce qui concerne la confidentialité des informations personnelles de la clientèle. Il a aussi été possible de repérer quelques innovations pratiques dans le secteur comme la mise en place d'un réseau local d'information sur l'endettement des demandeurs de microcrédit permettant de contourner, non pas sans difficultés l'inexistence d'un Bureau d'information et de crédit pour protéger les emprunteurs contre le surendettement. Au regard des résultats, il importe que des actions concrètes d'éducation, de supervision et d'amélioration de la réglementation soient mises en œuvre pour améliorer la protection des emprunteurs de microcrédit. Au-delà des nécessaires réajustements du cadre réglementaire à travers par exemple l'instauration d'un dispositif de gestion des plaintes, d'aide à l'analyse de la capacité de remboursement des clients, de supervision de la confidentialité des données, l'accent doit être véritablement mis sur le renforcement de la surveillance et la sensibilisation des divers acteurs. Il serait aussi opportun de réfléchir à la mise en place de programmes de microcrédit intégré incluant le microcrédit, l'alphabétisation, la micro-assurance ainsi que la formation à la littératie financière. The objective of this thesis is to carry out the situation of the effectiveness of the protection of microcredit borrowers in the Beninese context. To do this, seven principles of borrower protection have been identified. Considering these principles, our approach is based on a perspective of semi-inductive sociology of law that combines content analysis of legal texts with analysis of direct observations and empirical data collected from 18 borrowers and 8 agency heads. Our results show that, from a legal point of view, the seven principles of borrower protection benefit from a very variable framework, ranging from a solid legislative framework for the principle of confidentiality to a weak framework for the principles of complaint management, the development and appropriate distribution of microcredits, and the respectful and responsible treatment. The analysis of the perceptions of the various actors shows that while a solid legislative framework does not always lead to adequate protection of borrowers against risks, a weak legislative framework does not necessarily induce a low level of protection either. Several gaps between legal standards and institutional practices have been identified, for example, the confidentiality of personal information of clients. It was also possible to identify some practical innovations in sectors like the establishment of a local information network on the debt of microcredit applicants to bypass, not without difficulty, the lack of an Information and Credit Office to protect borrowers against over-indebtedness. Considering the results, it is important that concrete actions of education, supervision and better regulation are implemented to improve the protection of microcredit borrowers. Beyond the necessary readjustments to the regulatory framework through, for example, the introduction of a complaints management system, assistance in analyzing clients' repayment capacity and supervision of data confidentiality, real emphasis must be placed on strengthening monitoring and raising awareness among the various stakeholders. It would also be appropriate to consider the implementation of integrated microcredit programmes including microcredit, microinsurance and financial literacy training.