Bibliographie sélective OHADA

Some contemporary challenges for global trade regulation and labour governance arise from the barriers between questions of law and social justice, and development policy and distributional issues. This thesis attempts to address some of these regulatory or governance challenges by exploring the interactions between sustainable development (SD), trade regulation, and social or distributive justice. Borrowing from multiple disciplines, i.e. law, international relations, and development economy, and focusing on the problems of low-income countries, this thesis examines the potential and importance of a broad ideational objective in introducing transformative changes in different regulatory or governance mechanisms. This thesis does not discuss ways to link trade regulation or labour governance with SD; rather here the possibilities of operationalizing SD, within the global trade regulatory site or transnational governance mechanisms, are explored from a capability perspective. It is argued that a capability-based understanding can resituate some questions on trade-SD interaction and introduce important behavioural changes in the functioning of the World Trade Organization (WTO). Yet, ongoing operationalization of capability-based SD requires effective market complementary interventions from governance mechanisms operating at different spaces and with diverse actors. Certain emerging transnational governance mechanisms, which connect broader social or distributional issues such as labour governance with trade opening or economic cooperation, attempt to provide crucial market complementary interventions. Taking examples from the recent transnational safety initiatives for Bangladeshi garment workers and relying on a broad conceptualization of the social or distributional issues, it is argued that attention to capability enhancement produces a much more compelling form of labour governance mechanism at these hybrid sites. With a focus on capability-based SD, a model of transformative linkage is proposed for effective labour governance. The model demands that fundamental and redistributive rights of labour are interconnected and appropriate labour governance requires a stronger form of corporate responsibility. Analyzing the interaction of diverse rules, governance processes and mechanisms, with the demands of marginalized forces the global hegemony of capital is juxtaposed with available options and possible alternatives.

Nüfus artışı, uyuşmazlıkların karmaşık boyutlara ulaşması, ekonomik kısıtlar, yeni uyuşmazlık çözümü anlayışları gibi nedenlerle modern medeni usul hukuku, sübjektif hakların korunması ve maddi gerçeğe ulaşma gibi klasik hedeflerin dışında, yeni hedeflerin başarımına odaklanmaktadır. Adalete erişimini zorlaştıran kısıtları ortadan kaldırmak noktasında, alternatif uyuşmazlık çözüm yöntemlerine işlerlik kazandırılması modern yargılama reformlarının olmazsa olmaz bir parçası haline gelmiştir. Kısaca tarafsız üçüncü kişi yardımıyla yürütülen müzakere şeklinde tanımlanabilecek arabuluculuk yöntemi de, bu şekilde gerçekleştirilen reform hareketlerinde yaygın olarak benimsenen ve üzerinde en çok çalışılan alternatif uyuşmazlık çözüm yöntemi olarak gündeme gelmektedir. Arabuluculuk, en yalın haliyle yukarıdaki şekilde bir tanıma sahip olsa da bugün, söz konusu yöntem ile ilgili literatür oldukça derin boyutlara ulaşmıştır. Arabuluculuk sürecinin modellenmesine ilişkin çalışmaların, artık klasik kolaylaştırıcı – değerlendirici bloğundan sıyrılarak taraflar arasındaki sorunlara ilişkisel boyuttan yaklaşan yeni modellerin oluşturulmasına odaklanması bunun göstergelerinden sadece biridir. Bu çalışmanın konusu, Robert A. Baruch Bush ile Joseph P. Folger tarafından 1994 yılında kaleme alınan The Promise of Mediaton: Responding to Conflict through Empowerment and Recognition isimli eserde temelleri oluşturulan ve aynı yazarların 2005 yılında yayınladıkları The Promise of Mediation: The Transformative Approach to Conflict isimli eser ile günümüzdeki halini alan dönüştürücü arabuluculuk yaklaşımının, problem çözücü yaklaşım ile entegrasyonunun sağlanmasının mümkün olmadığına yönelik argümanına karşı, bu yaklaşımın problem çözücü yaklaşımla uyumlaştırılmasının mümkün olduğu temel argümanından yola çıkarak uygulamaya yönelik heterojen bir arabuluculuk yaklaşımı oluşturmaktır. Bu doğrultuda çalışmanın birinci bölümünde arabuluculuk yöntemi genel hatlarıyla ele alınacak, ikinci bölümde temel müzakere modelleri içindeki konumundan başlanarak dönüştürücü yaklaşımın arabuluculuk alanındaki konumu saptanacak ve bu yöntemde benimsenen temel taktik ve stratejilere değinilecektir. Çalışmanın üçüncü bölümünde ise, dönüştürücü arabuluculuğa getirilen eleştiriler genel olarak ele alındıktan sonra, söz konusu arabuluculuk yaklaşımını problem çözücü yaklaşımla aynı arabuluculuk sürecinde bir araya getirebilecek heterojen, modüler ve dinamik bir arabuluculuk modeli oluşturulmaya çalışılacaktır. Son bölümde ayrıca, uyumlaştırılmış yaklaşım adı verilen bu yaklaşımın çatışma dönüşümüne odaklanan bir yaklaşımın uygulama alanını genişletme ve mahkeme bağlantılı uyumlaştırılmış arabuluculuk yapısını oluşturma şeklinde tezahür eden iki temel fayda odağına vurgu yapılacaktır. Sonuç bölümünde ise, çalışmanın tezine yönelik değerlendirmeler bir bütün halinde sunulacaktır. Due to reasons like population growth, conflicts reaching complex dimensions, economic constraints, new dispute resolution approaches, modern civil procedure law focuses on the achievement of new goals, beyond the classical goals of protecting subjective rights and achieving material truth. At the point of eliminating the constraints that make it difficult to access to justice, the introduction of alternative dispute resolution methods has become an indispensable part of modern judicial reforms. In short, mediation method that can be defined as a negotiation conducted with the assistance of a neutral third party is also the most commonly used alternative dispute resolution method that is widely adopted in these reform movements carried out in this way. Although mediation has the above definition in its simplest form, today the literature on this method has become quite extensive. The fact that studies on modeling the mediation process are now focused on creating new models approaching the problems between the parties from a relational dimension rather than the classical facilitator - evaluator block is simply one of the indicators of this. The subject of this study is to build a heterogeneous mediation approach for implementation, based on the basic argument that it is possible to harmonize transformative mediation approach with the problem solver approach, against the argument that it is not possible to achieve integration of the transformative mediation approach, which was established in the work The Promise of Mediation: Responding to Conflict through Empowerment and Recognition, written by Robert A. Baruch Bush and Joseph P. Folger in 1994 and taken its current form in the work published by the same authors in 2005, The Promise of Mediation: The Transformative Approach to Conflict, with the problem solving approach. In the first part of the study, the mediation method will be discussed in its general terms, and in the second part, starting from its position in the basic negotiation models, the position of the transformative approach in the field of mediation will be determined and the basic tactics and strategies adopted in this method will be mentioned. Finally, in the third part of the study, after the criticisms of the transformative mediation approach are discussed in general terms, a heterogeneous, modular, and dynamic model of mediation will be developed that brings this approach together with the problem solving approach in the same process. In addition, in the final section, two fundamental focuses of benefit of this approach, which is called the harmonized approach, that manifests themselves as expanding the scope of application of an approach that focuses on conflict transformation and creating court-connected harmonized mediation structure, shall be emphasized. In the conclusion section, evaluations of the thesis of the study will be presented as a whole.

In publicly held companies where the shareholdership is differentiated from the control and the management of the company, the dispersed shareholding structure prevents the active involvement of the shareholders in the company management while the directors have the opportunity to act in their personal interests. The aforementioned conflict of interest between the shareholders and the directors in the management of the publicly held companies which has been identified as "Principle-Agent Problem" in economic literature has had substantial effect in modern company law. Accordingly, considerable work in the company law has been dedicated to the legal strategies developed to decrease the cost of monitoring directors for shareholders. One of the main corporate governance strategies that is developed to deal with the "Principle-Agent Problem" focuses on increasing the number and the effectiveness of the directors who are not involved in the managing activities of the company. The main principle of this legal strategy is the designing the structure of the board of directors on the basis of team spirit and mutual accountability. In that sense, non-management directors conduct their duties as directors without having management tasks in the company. As these directors work on a part time basis they are not fully depended to the company and in principle they receive symbolic amounts of remuneration. Under this incentive strategy it is accepted that the esteem and reputation that the non-management directors preserve in eye of the public are the main incentives that motivate them to monitor the managing directors. The corporate governance principles are designed as alternative to the rule based regulation approach in company law. The non-management directorship which is introduced as a corporate governance concept for solving the problem of conflict of interest between the shareholders and the directors is the focus area of this thesis. The thesis consists of five parts. In the first part of this study, the concept of corporate governance which is the source of non-management director concept and the conflict of intererest problem between the shareholders and the directors regarding the management of the publicly held companies have been introduced. In this regard, "Centralised Management" and "Principle-Agent Problem" are explained. Finally, based on the "Principle-Agent Problem" the legal theories that are developed to increase the effectiveness of the board of directors, the categorisation of those strategies that has been introduced and place of the non-management directors among those strategies are clarified. In the second part the emergence of the concept of non-management directorship system and the development of the mechanisms for increasing director independence are described and different forms of non-management directors in one-tier board structures are analysed. On this subject the legal designing of the concepts of independent and disinterested directorship which is developed in American law and non-executive directorship which is introduced in the British Law is analysed. In the third part, the concept of the supervisory directorship which corresponds to the non-management directorship in two-tier board system is examined. Forth part of the thesis focuses on the comparison of one-tier and two-tier board structures in application of the non-management directorship concept. Within this scope, it has been analysed whether there is a convergence in the functions of non-management directors in terms of supervision, strategy development and networking in the two types of board systems. Related to this analysis, the effectiveness of the non-management directors in one-tier and two-tier board systems and the role of the institutional investor regarding this effectiveness is evaluated. In recent years, depending on the inclination of convergence in different law systems, there has been an alignment effort in the European Union to have a single set of rules regarding the non-management directors. In this respect as a final focus point, in this part, the regulations of the European Union regarding the non-management directors are examined. The fifth part is dedicated to legal design of the independent directorship which is regulated under the non-management directorship concept in the Turkish law. Turkish Commercial Code is the general code that regulates all joint stock corporations including the publicly held ones. Therefore in order to explain the effects of Anglo-American approach on the administrative organ, the approach of the Turkish Commercial Code regarding the structure and functioning of the board of directors which are based on corporate governance principles are explained. Following that general introduction, the system change regarding the corporate governance principles in Turkey which consists of application of mandatory rules rather than "Comply or Explain" approach that is applicable to independent directors is explained. After that the independence criteria which are set for the independent directors under the capital market regulations for publicly held joint stock corporations and the role of independent directors in decision making mechanism are analysed. Finally, the structure and functioning of the board committees are evaluated by examining the functions of the independent board members.

Vergi hukuku kurum ve işlemlerini iktisadi hayatın işleyişi üzerine kurmuştur. İktisadi hayat ise ticaret hukuku, borçlar hukuku ve medeni hukuk gibi özel hukuk kurallarının denetimindedir. Bu durumun doğal bir sonucu olarak da vergi hukuku vergiyi doğuran olayları tanımlarken özel hukukun kurum ve kavramlarından faydalanmaktadır. Hukuki işlemlerin en önemlilerinden biri olan özel hukuk sözleşmeleri de vergilendirmenin sebep unsurunu oluşturabilmektedir. Çalışmamızda vergi hukukunun özel hukuk ile ilişkisi açıklanmış ve özel hukuk sözleşmelerinin vergi hukukundaki geçerlilikleri literatürdeki farklı görüşlere, yargı kararlarına ve İdare'nin görüşlerine yer verilerek araştırılmıştır. Özel hukuk sözleşmeleri ile ortaya çıkartılabilen sayısız durumda her iki hukuk dalının aynı olaya farklı bakış açıları mükellefler ve İdare'nin sıklıkla karşı karşıya gelmesine sebep olmaktadır. Vergiyi doğuran olayın sözleşmelerle ortaya çıkması halinde adil bir vergilendirme bu sözleşmelerin hukuki nitelendirmelerinin doğru yapılmasıyla mümkün olmaktadır. Ayrıca vergi hukukunun özel hukuk kavramlarına atfettiği anlamlar verginin yasallığı ilkesi çerçevesinde kanunlarla şekillenmelidir. Anahtar Kelimeler : Vergi Hukuku, Özel Hukuk Sözleşmeleri, Verginin Yasallığı. Tax law establishes its institutes and procedures as based on the operation of the financial life. Financial life is under the control of the rules of the private laws such as trade law, obligations law and civil law. As a natural consequence of this, when tax law defines the events that give rise to tax, it also benefits from the institutions and concepts of the private law. Private law contracts, which are among the most important legal procedures, may also result in taxation. In our study, the relation of the tax law with private law is explained and the validity of the private law contracts in tax law is examined by inclusion of different opinions in the literature, judicial decisions and the opinions of the Administration. The different points of views of both branches of law about the same event in countless number of cases, which occur as a result of private law contracts, cause the tax payers come up against the Administration frequently. If the event giving rise to taxation is a result of the contracts, then a fair taxation is possible through correct legal identification of such contracts. Moreover, the meanings referred by the tax law to the private law concepts should be shaped by the laws within the frame of the principle of the legality of tax Keywords : Tax Law, Private Law Contracts, Legality of Tax

Le juge de l’exécution est en charge d’un contentieux dont les termes et les normes visent principalement à résoudre des difficultés afférentes - voire inhérentes - aux titres exécutoires et aux saisies conservatoires ou aux voies d’exécution civile forcée. Cela postule une exécution des décisions de justice avec célérité et rigueur pour rétablir dans ses droits tout créancier lésé et disposant d’un titre exécutoire. De plus, il s’agit de contribuer au nécessaire équilibre à établir entre les intérêts (notamment patrimoniaux) du créancier, du débiteur ou des tiers. L’étude du statut du juge du contentieux de l’exécution révèle, cependant, la difficulté à en définir la nature. Elle révèle également une pluralité et une diversité d’institutions auxquelles ce juge peut être identifié au niveau des Etats membres de l’OHADA avec autant de régimes juridiques nationaux applicables ; ce qui peut être source d’insécurité, à savoir : forum shopping, law shopping au sein de la zone OHADA.

El Convenio de Nueva York de 1958 permite se busque el reconocimiento y la ejecución de un laudo OHADA en terceros Estados. Sin embargo, admite el empleo de la normativa interna para regir el procedimiento y deja a salvo cuestiones relacionadas con la inmunidad soberana de los Estados. Las nuevas leyes adoptadas en España en materia de cooperación jurídica internacional e inmunidad soberana, establecen la intervención del MAEC cuando un Estado extranjero sea demandado ante tribunales españoles como es el caso Commercial Bank / Guinea Ecuatorial. Esta previsión puede implicar un giro de la jurisprudencia hacia posturas más cercanas a la inmunidad absoluta. Como se verá en este artículo, aunque CBGE haya obtenido el execuátur del laudo en España y logrado el embargo del avión titularidad de Ceiba, las medidas coercitivas de ejecución podrán ser recurridas en revisión por el Estado, quien podrá plantear una estrategia fundamentalmente en dos direcciones: (i) bien demostrando la finalidad soberana del aparato embargado, para defender así su carácter inmune a la ejecución, o (ii) bien alegando que la persona jurídica afectada por el embargo no ha sido parte en el arbitraje y por tanto no es la deudora del laudo. La práctica jurisprudencial internacional ha demostrado que existen gran des posibilidades de que el tribunal termine levantando el embargo si se demuestra fehacientemente alguna de estas dos defensas.

This thesis investigates three important issues on bank financial reporting quality: 1) the impact of banks’ retail versus wholesale funding structure on their earnings quality, 2) the implications of economic and monetary policy uncertainty for banks’ earnings opacity, and 3) the relationship between banks’ bad time history and accounting conservatism. In the first essay, we examine the implications of banks’ funding strategies for banks’ earnings quality. We find that banks’ greater reliance on retail deposits over wholesale funds is negatively and significantly associated with the magnitude of earnings management through discretionary loan loss provisions, the likelihood of meeting-or-beating earnings benchmark, and the extent of income smoothing through loan loss provisions. This finding is consistent with the arguments that retail deposits are relatively more stable and information-insensitive, represent a more conservative business model, and attract more intensive monitoring from the Federal Deposit Insurance Corporation (FDIC) than wholesale funds, thereby improving banks’ financial reporting quality. In the second essay, we investigate whether economic and monetary policy uncertainties affect banks’ earnings opacity. When economic and monetary policies are relatively uncertain, it is easier for bank managers to distort financial information, as unpredictable policy changes make assessing the existence and impact of hidden “adverse news” more difficult for investors and creditors. Policy uncertainty also increases the fluctuation in banks’ earnings and cash flows, providing additional incentives for bank managers to engage in earnings management. Our results show that uncertainty in economic and monetary policy is associated with greater magnitude of discretionary loan loss provisions, higher likelihood of just meeting-or-beating the prior year’s earnings, and lower levels of accounting conservatism, suggesting that economic and monetary policy uncertainties lead to higher banks’ earnings opacity. In the third essay, we examine the impact of banks’ bad times on the conservatism of accounting policy. Specifically, we investigate two types of bad times: banks’ own past experiences of undercapitalization and their experiences of witnessing the failures of other banks in state-wide and county-wide crises. We find that both types of banks’ bad times are positively related to timelier recognition of earnings decreases versus earnings increases in accounting income. We also find that following exposure to bad times, banks increase their allowance for loan losses. Collectively, our results suggest that bank-specific bad times and macro-level banking crises lead to greater bank accounting conservatism. These findings support the arguments that banks exposed to past crises overweight their bad time history, and become more cautious and pessimistic about their future earnings performance and loan quality.

For the past twenty years, international commercial arbitration scholarship has mainly focusedon the private dimension of international arbitration. Part of a greater movement toward the privatization of justice and law, this understanding of the discipline has obscured arbitrators'adjudicative role. By reflecting on different adjudicative models and by analyzing the form andcontent of arbitral decisions, new light can be shed on our understanding of international commercial arbitration.

A inserção internacional de Moçambique é um processo que ocorreu em fases, tendo se iniciado com os esforços empreendidos na década de 1960 pelo Dr. Eduardo Chivambo Mondlane, Primeiro Presidente da Frente de Libertação de Moçambique (FRELIMO). Visando criar o isolamento internacional do regime colonial Português e obter o apoio necessário para a causa da independência de Moçambique, Mondlane estabeleceu contatos com governos de vários Estados do mundo incluindo países ocidentais, países progressistas africanos e países socialistas, projetando, deste modo, a imagem de Moçambique no mundo. Iniciada com as decisões tomadas no Segundo Congresso da FRELIMO realizado em 1968, a política externa de Moçambique tinha em vista “criar mais amigos e poucos inimigos”, num contexto de bipolaridade ideológica que caracterizava a guerra-fria. O novo contexto internacional emergente no período após o fim da guerra-fria viria a originar uma redefiniçao desta política que passou a ser definida como de “criar mais amigos e mais parceiras”. A nível da região da África Austral a FRELIMO considerou sempre que a independência de Moçambique só seria completa com a libertação de todos os países da região que ainda se encontravam sob a dominação de regimes coloniais e minoritários tendo dado o seu apoio incondicional à luta de libertação do Zimbábue, África do Sul e Namíbia, para além do seu grande empenho no processo de cooperação e integração regional. É neste contexto que se pode enquadrar esta tese cujo tema é “a política externa de Moçambique e sua inserção na região da África Austral” a qual procura, através de uma vasta revisão bibliográfica, analisar os contornos que estiveram à volta da afirmação de Moçambique como Estado reconhecido no concerto das nações tanto a nível regional como internacional. The international insertion of Mozambique is a process that took place in phases, starting with the efforts made in the 1960s by Dr. Eduardo Chivambo Mondlane, First President of the Liberation Front of Mozambique (FRELIMO). In order to create the international isolation of the Portuguese colonial regime and obtain the necessary support for the cause of Mozambique's independence, Mondlane established contacts with governments in several states of the world including Western countries, progressive African countries and socialist countries, thus projecting the image of Mozambique in the world. Initiated by the decisions taken at the Second FRELIMO’s Congress held in 1968, Mozambique's foreign policy aimed to "create more friends and few enemies" in a context of ideological bipolarity that characterized the Cold War. The new emerging international context in the period after the end of the Cold War would lead to a redefinition of this policy, which was defined as "creating more friends and more partners". At the level of the southern African region FRELIMO always considered that Mozambique's independence would only be complete with the liberation of all the countries of the region that were still under the domination of colonial and minority regimes and gave its unconditional support to the liberation struggle in Zimbabwe, South Africa and Namibia, in addition to its strong commitment to regional cooperation and integration. It is in this context that one can frame this thesis whose theme is "the foreign policy of Mozambique and its insertion in the region of Southern Africa" which seeks, through a vast bibliographical review, to analyze the contours that were around the affirmation of Mozambique as State recognized in the concert of nations at both regional and international levels

Corporate law is based on the premise that directors are fiduciaries of their companies. This is an unbending duty which has to be adhered to at all cost by individuals appointed as directors of a company. Previously the director’s duties were governed by the common law which often relied on the interpretation of the courts on a case by case basis. Therefore the courts would often arrive at different conclusions based on a similar set of facts. The advent of the 2008 Companies Act (Act 71 of 2008)1 brought about a major evolution in South African company law by partially codifying the fiduciary duties of the directors. Understanding fiduciary duties of a director is of significant importance in the modern democracy based on the fact that directors engage on the international spectrum. Company directors have discretionary power which may be abused if they are not familiar with the fiduciary duties. This study seeks to comprehend fully the fiduciary duties of a director of a company. These are the duty to act bona fide, the duty to act for a proper purpose, the duty to avoid conflicts of interest and the duty not to use a corporate opportunity and information for personal profit. This task will be undertaken both in terms of the common law as well as statute (Companies Act 2008 Act). The study will delineate the fundamental consequences of partial codification of these duties and set out the current legal position of the common law which operates in tandem with the statute. In addition, it will deal with whether the common law provisions are still applicable side by side with the statutes. The duties of a company director represent a subject that is not merely academic in nature, but one that is of vital importance in our ever changing commercial world. More and more people are appointed as company directors every day and often they do not know or understand the implications of what they have agreed to.

El presente trabajo constituye un breve análisis jurídico de una práctica atípica que ha venido desarrollándose en España durante los últimos años tomando como ejemplo el caso Hispania Airways, una sociedad mercantil dedicada al transporte de pasajeros, correo y carga que inició sus operaciones sin obtener la correspondiente licencia de explotación. Se abordan las posibles causas de la permisividad de este tipo de operaciones por parte de la autoridad aeronáutica.