Bibliographie sélective OHADA

Cette étude ambitionne de mettre en exergue le principe de bonne foi, qui est au cœur des procédures collectives de l’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA). L’existence de ce principe est déductible en filigrane au regard de l’existence de nombreuses prescriptions, restrictions, interdictions et surtout du fait de l’existence des sanctions. À ce titre, au rang des acteurs ayant un rôle prépondérant dans la mise en œuvre des procédures collectives, figure en bonne place celui du débiteur. Ainsi, la question de la protection de la bonne foi de ce dernier ne cesse de se poser avec acquittée. De ce fait, des analyses sur les mécanismes existants destinés à parvenir à cette finalité demeure riche d’intérêt. Tout compte fait, cette étude nous révèle qu’il existe des mesures de protection de la bonne foi en dépit des écueils qui entament son efficacité, et qu’en cas de comportements constitutifs de mauvaise foi, les personnes ayant subi un préjudice doivent pouvoir poursuivre le débiteur afin d’être rétablir dans leurs droits. This study aims to show that the principle of good faith which is at the heart of the collective proceeding of the Organization of Harmonization of Business Law in Africa (OHADA). The existence of this principle is implicitly deductible with regard to the existence of numerous prescriptions, restrictions, prohibitions and especially because of the existence of sanctions. As such, among the actors having a predominant role in the implementation of collective procedures, figures prominently that of the debtor. Thus the question of the protection of good faith of the latter does not cease to arise with acquitted. As a result, analyzes of the existing mechanisms intended to achieve this end remain rich in interest. All in all, this study reveals to us that there are measures to protect good faith despite the pitfalls that undermine its effectiveness and that in the event of behavior constituting bad faith, those who have suffered damage must be able to sue ole debtor in order to be restored to their right.

Le statut du chargeur intéresse le spécialiste et les opérateurs économiques de la zone CEMAC à plus d’un titre. D’abord parce qu’il s’agit d’une zone constituée principalement de pays chargeurs. Ensuite parce que le statut du chargeur a toujours été opposé à celui du transporteur maritime de marchandises, le premier étant généralement présenté comme la partie faible du contrat d’adhésion que constitue le contrat de transport. La réforme législative intervenue dans la zone CEMAC, en référence aux Règles de Rotterdam, clarifie et simplifie le concept de «chargeur». Dans cet exercice, elle a remis en cause certaines pratiques. Elle a par ailleurs permis de mieux clarifier les obligations classiques du chargeur, en consacrant de nouvelles. Dans cet élan d’innovation, le législateur communautaire a malheureusement étendu lesdites obligations, en assignant au chargeur certaines d’entre elles qui sont classiquement dévolues au transporteur. Par ailleurs, il n’a pas été suffisamment tenu compte des griefs élevés contre les Règles de Rotterdam, notamment sur la limitation et le régime de responsabilité du chargeur. Même s’il est démontré qu’en pratique le texte communautaire de la CEMAC n’est presque pas appliqué du fait de sa répudiation par les transporteurs ou du fait des limites inhérentes au caractère coercitif de son application, le législateur de la CEMAC a une fois de plus manqué une belle occasion en or de mieux protéger les intérêts du chargeur, dans un contexte de déséquilibre contractuel. The status of the shipper is of interest to the specialist and economic operators in the CEMAC zone in more than one respect. Firstly, because it is a zone made up mainly of shipper countries. Secondly, because the status of the shipper has always been opposed to that of the maritime carrier of goods, the former being generally presented as the weak party in the contract of adhesion that constitutes the contract of carriage. The legislative reform in the CEMAC zone, with reference to the Rotterdam Rules, clarifies and simplifies the concept of "shipper". In this exercise, it has called into question certain practices. In addition, it has made it possible to better clarify the classic obligations of the shipper, by establishing new ones. Unfortunately, the Community legislator has extended these obligations, assigning to the shipper some that are traditionally assigned to the carrier. Furthermore, insufficient account has been taken of the complaints raised against the Rotterdam Rules, particularly with regardto the limitation and regime of the shipper's liability. Even if it has been shown that in practice, the CEMAC community text is almost never applied because of its repudiation by carriers or because of the inherent limits of its coercive nature, the CEMAC legislator has once again missed a golden opportunity to better protect the interests of the shipper, in a context of contractual imbalance.

Les attributions du juge étatique sont confrontées à un flou juridique qui en résulte l’absence d’un régime juridique claire. A l’issue de cette réflexion, il convient de retenir que l’intervention du juge étatique à l’arbitrage dans l’espace OHADA est une œuvre particulièrement complexe car, si dans l’arbitrage spécifique de la CCJA, Il revient au juge communautaire la charge d’administrer la procédure et d’assurer le suivi durant la phase post-arbitrale, la détermination du juge étatique dans l’arbitrage de droit commun est une opération complexe et ses attributions ne sont pas claires. En effet, le flou lexical entourant l’expression générique désignant le juge étatique, entraîne un morcellement de son champ de compétence. Ce sont ses faiblesses qui justifient que des palliatifs soient proposés en vue de renforcer l’efficacité de l’intervention du juge national et de garantir par la même occasion la sécurité juridique dans l’espace OHADA.

Les services publics industriels et commerciaux en République Démocratique du Congo ont bel et bien existé depuis longtemps, généralement sous la forme des établissements publics industriels et commerciaux (EPIC), hier entreprises publiques à caractère industriel et commercial, sous régime de la loi-cadre du 6 janvier 1978, aujourd’hui sociétés commerciales relevant toujours de la dualité du Droit applicable. Dans cette dissertation, nous soutenons que la gestion en société mixte est appropriée à ce que nous considérons comme services publics industriels et ou commerciaux issus de la convention de partenariat public-privé, dans la mesure où nous estimons que ce mode de gestion est compatible et avantageux de par la nature même de ces services.

L’influence des international financial reporting standard (IFRS) est très remarquable actuellement dans le monde. L’adoption de certaines normes IFRS et la présentation des états financiers selon les dispositifs de ces normes par les entreprises cotées dans l’espace OHADA depuis la révision de 2017 en est un exemple. L’objet de cette étude est d’analyser théoriquement l’incidence de l’adoption des normes IFRS sur la qualité de l’information financière publiée. L’analyse de la revue de littérature nous permet de constater que les résultats des recherches antérieures ne convergent pas. Certains travaux de recherche affirment que les normes IFRS confèrent la qualité aux chiffres comptables publiés alors que d’autres rejettent cette affirmation. Ainsi, le fait d’adopter un référentiel de qualité à l’instar des IFRS, ne garantit pas forcément la qualité des chiffres comptables publiés. Toutefois, elle peut renforcer la crédibilité aux comptes.

International arbitration is often presented as an efficient and appropriate alternative to domestic court systems for resolving conflicts. For international arbitration to be effective, it is essential that the procedure adopted be open and accountable. This article will discuss the significance of openness in international arbitration and how it may promote justice, foster trust, and avoid corruption and misbehaviour.

The Court of Appeals was presented with a dispute concerning the recovery of shares sold. The shareholder of a simplified joint-stock company had invoked the right of preemption, which is established by the Civil Code. The Court decided (on 1/10/2017, Appeals Nos. 1704, 1783/2017, Commercial, Civil, Governmental, Unpublished) that the shareholder could return the sold shares in accordance with his right of preemption. It considered that Company Law did not regulate the restitution of shares in the joint-stock company and that it was, therefore, necessary to refer to the provisions of the Civil Code. We think the decision of the Court of Appeals is subject to criticism. Firstly, even though the legislator does not regulate the restitution of the shares of the holding company, he refers to the regime applicable to the company from which the holding company takes its form. In this case, the holding company took the form of a joint-stock company, whose legislator had organized the shareholder's right to recover the shares offered for sale. Secondly, the Court did not follow the order of the official sources of the legal rule governing companies, namely company law, commercial law and commercial customs. Thirdly, the subject matter of the right of preemption is a real and undivided right, which is not the case for the share, since it is a personal right.

The Contractual Obligation is proven to be owed by its owner as soon as the contract is concluded or the deadline for its implementation is due, Following this that the contractual violation should be before it not after, and if that kind of violation is the ordinary kind of contractual fault so the happening of contractual violation before the execution is a case been put by rules and Judicial Pronouncements as putting it in certain ordered law firm has its special private rules and obligations that distinguishes it from any similar cases of the expiry of contract. And for that the advanced breaching by any behavior came out of the debtor in a clear or hidden way makes it Impossible or in-vain to execute a future commitment, because of that there will be a serious average on the creditor that that allows him to revoke the contract or ending it or asking for the compensation of any average might be caused by the debtor. The Arabic laws haven’t exclusive a special law for that hidden violation regardless how important it is, and amongst the warnings of going to the ordinary law of handling the wrongs of contractual violations specially with the hidden contractual commitments regarding the typical dissonance with the normal known violation.

control and measure it. By proposing a list of criteria used in assessing their existence, consideration or elimination, and to test the criteria, the researcher applied them to a commercial insurance. In order to achieve the goal of the research; the researcher used the inductive analytical method, by following the rules suggested by the Fuqaha’, which required an analysis of some Fuqaha’ sayings, to build standards. The research concluded that the «Need» that some Fuqaha’ considered in the permissibility of commercial insurance does not meet these criteria in a way that supports their opinion. Accordingly; Commercial insurance in its current form is not permissible, which is the opinion of the majority of contemporary Fuqaha’. The research recommends calibration what accepts calibration from the fundamentalist tools, which enable the mujtahid and the researcher to stand on the Shari’a ruling in a disciplined manner, and reduce the difference between the mujtahidin’s considerations of the tools and methods of ruling making.

This paper presents a shift-share decomposition of the role of structural change in driving labour productivity in sub-Saharan Africa (SSA). The paper further examines the effect that the observed structural change has had upon the dynamics of labour markets in SSA. The analysis is based on a newly constructed dataset, the Extended Africa Sector Database. This database updates and extends the Africa Sector Database of the Groningen Growth and Development Centre. It includes eighteen countries covering the period 1960–2015. Overall, the database shows that productivity growth has been slow, with large and persistent sectoral productivity gaps present. The extent of structural change has been higher than that observed in previous studies, however. But while the share of employment and value added in agriculture has declined, resources have been pulled into certain service sectors that have relatively low productivity, thus limiting aggregate productivity improvements. The general direction of structural change has not been towards the most productive sectors. Results of the labour market analysis complement this analysis, providing suggestive evidence of a role for labour market institutional arrangements in many SSA countries in affecting these outcomes.

La République Démocratique du Congo est haute partie contractante au traité OHADA depuis l’an 2012, au nom de la supralégalité, la question relative à la saisie des rémunérations des salariés est régie par l’acte uniforme portant organisation des procédures simplifiées de recouvrement des créances et voies d’exécution qui, faudra-t-il le souligner, laisse une petite marge des manœuvres au droit interne. Il s’agit de la précision sur la quotité dite saisissable. Les lecteurs retiendront que l’insaisissabilité des rémunérations des salariés est un principe, lequel principe est assorti d’une dérogation. En effet, le législateur communautaire, tout en écartant toute possibilité d’une saisie conservatoire, renvoie à la compétence de chaque Etat membre la définition des proportions susceptibles d’être saisies au motif du caractère alimentaire dont revêt la rémunération d’un salarié. Il appert de souligner que, pour y arriver, le demandeur devra réunir quelques conditions notamment se munir d’un titre exécutoire constatant une créance liquide et exigible, obtenir préalablement de la juridiction compétente une procédure de conciliation sans laquelle sa demande ne saurait être reçue... Ce n’est qu’en cas d’échec de ladite conciliation que la saisie pourrait être autorisée par le juge d’urgence. Martelons que certaines responsabilités peuvent être engagées en cas d’obstruction notamment celle de l’employeur et/ou du banquier considérés comme des tiers saisis. The Democratic Republic of Congo has been a high contracting party to the OHADA treaty since 2012, in the name of supra-legality, the issue relating to the seizure of employees’ remuneration is gouverned by the uniform act on the organization of simplified procedures for the recovery of debts and means of execution which, it should be emphasized, leaves a small room for maneuver to domestic law. This is the precision on the so-called seizable portion. Readers will remember that the unseizability of employees’remuneration is a principe, which principle is accompanied by a derogation. Definition of the proportions likely to be seized on the grounds of the food character of which the remuneration of an employee dreams. It should be emphasized that, to achieve this, the plaintiff will have to meet a few conditions, in particular to provide himself with a constant enforceable title, a liquid and payable debt, obtain beforehand from the competent court a conciliation procedure without which his request can not be received... It is only in the event of failure of the said conciliation that the seizure could be authorized by the emergency judge. Hammer that certain responsibilities can be engaged in the event of obstruction in particular that of the employer and/ or the banker considered as garnishee.

Toute personne a, en principe, le droit à la sécurité sociale. Mais des grands principes adoptés sur la scène internationale par les États et les partenaires sociaux à la mise en œuvre effective, il y a une marge énorme. Les pays à faible revenu et les personnes les plus pauvres sont les premières victimes de ce décalage. Quelles en sont les causes ? Quels systèmes et mécanismes seraient susceptibles d’y remédier ?

This article summarizes insights from political science and empirical legal scholarship concerning selection and appointment of adjudicators to permanent international courts (ICs). This scholarship suggests that designers of ICs face challenging trade-offs in balancing judicial independence and accountability, as well as in promoting descriptive representation and necessary qualifications on the bench. The article considers different institutional design features related to appointment procedures: representation, reappointment, screening procedures and procedures for removing judges. Representation is discussed in a series of sections considering full or selective representation, voting rules and geographic and gender quotas and aspirational targets. Throughout, we draw on data on 24 ICs to illustrate the different appointment procedures and institutional features.

Corporate social responsibility (CSR) and green marketing adoption is a twin trend that is fast becoming a global tendency amongst world economies, irrespective of socio-economic outlook. This paper pedagogically links the two concepts in the Nigeria business climes and explores, through a panoramic view the rate of adoption of CSR and green marketing in Nigeria. This study adopted an exploratory research design vis-à-vis a qualitative research approach. Based on the findings, this paper posits that corporate social responsibility in the Nigerian context is highly “localized” to reflect realities in the Nigerian socio-cultural space. However, green marketing adoption is near impossible for the average Nigerian organization; this is due in part to the enormous funds necessary for implementation of green marketing strategies in their businesses. This study therefore recommends the setting up of trust fund for companies (especially, small scale business) by government; this would give the companies the opportunity to fully develop and adopt green marketing strategy

Artificial intelligence with its fifth industrial revolution is fast griping the African continent. The emergence and adoption of artificial intelligence applications and systems is fast becoming a normal trend in emerging markets landscape across Africa. This paper is borne out of the need to identify challenges that professional grapple with in their quest to surmount the challenges posed by the realities of artificial intelligence applications in Africa. The study adopted the thematic style in presenting the challenges as well as the prospects of artificial intelligence applications for the accounting professional in emerging market. Some of the challenges of artificial intelligence application identified in this study include: complex algorithms, reduced investment, and software failure, lack of political will and limitations amongst others. On the other hand, opportunities of artificial intelligence in emerging market include transportation automation, technological cyborgs and robotic companions amongst others. From the findings, accounting professional are advised to strive harder in order to beat competition by delivering quality services to her clients through harnessing opportunities for rebranding, reengineering and radically improving the business and investment decisions which is the ultimate purpose of the profession. More so, they are encouraged to develop a novel set of proficiency revolving around data in the profession

Where the parties to an international contract fail to specify the choice of law, a forum selection agreement is one of the most, if not the most, significant factors to consider in implying the choice of law in many international, supranational, regional instruments, and national jurisdictions. However, it is an ill-defined, notoriously complex, and hotly debated issue as to the weight that should be attached to a forum selection agreement in implying the choice of law. Hence, this article is devoted to discussing this topic from a comparative perspective, in order to propose a guide to global uniform criteria. To achieve this, the article covers all relevant international, regional, and supranational instruments, and selected legal systems in Africa, Asia, Australasia, Europe, the Middle East, and North and South America. The legal systems compared include those from the global North and global South, including common law, civil law, and mixed legal systems. The article’s core proposal is that an exclusive forum selection agreement should be a key factor in implying the choice of law. However, except in such cases as where a forum is chosen on a neutral basis, there should be a general requirement of corroboration with at least one other factor of significance. The aim of the proposal is to contribute to greater uniformity, predictability, and certainty in the global community in this field of law.

Nous reprenons l’intervention de l’auteur lors des Journées d’études Sécurité sociale et grande pauvreté, organisées par l’Institut de recherche juridique de la Sorbonne et le Mouvement international ATD Quart Monde à Paris, les 14 et 15 juin 2022.