Bibliographie sélective OHADA

Le rattachement des régimes matrimoniaux est l’Arlésienne du droit international privé ivoirien en ce que le sujet est toujours évoqué sans que personne ne soit en mesure de fournir une réponse unanime satisfaisante. Objet d’une controverse doctrinale et d’hésitations jurisprudentielles, ce rattachement est caractérisé par son incertitude. Le débat doctrinal s’oriente dans trois directions. Selon un premier courant doctrinal, les régimes matrimoniaux, soumis au statut contractuel, sont régis par la loi d’autonomie. Un second soutient l’inclusion desdits régimes dans le statut personnel et donc leur intégration dans le giron de la loi des effets du mariage quand un troisième, prudent, suspend son jugement dans l’attente d’une décision jurisprudentielle significative consacrant l’une ou l’autre position doctrinale. Ces conflits doctrinaux, consécutifs au mutisme du législateur ivoirien sur les solutions aux conflits de lois qui pourraient se poser au sujet des régimes matrimoniaux, s’accompagnent des errements d’une jurisprudence ivoirienne pauvre[6] et hésitante.

Le droit pénal malien devrait apporter une définition du terrorisme imprégnée de son champ d'application relatif au dispositif dérogatoire (nature non politique de criminalité terroriste, combinaison du fond et de la forme) pour que la qualification terroriste soit le plus large possible même si les actes terroristes attachés à l'ensemble du phénomène terroriste (action terroriste et soutien au terrorisme) existent. L’absence de définition soulève deux obstacles majeurs : le premier, technique, qui est de circonscrire les limites infranchissables en matière de protection des droits fondamentaux ; le second, théorique, par un régime dérogatoire qui risque de croître au point de « contaminer » le droit commun, droit que l'on applique en principe et dans lequel on applique les principes. Malian Criminal Law should provide a working definition emanating from its scope regarding the derogatory mechanism (non-political nature of terrorist crime, combination of substance and form) so as to extend the qualification of terrorism even though actions connected to the broad phenomenon of terrorism (terrorist act and support to terrorism) exist. The lack of a clear definition of terrorism raises two major challenges: the technical challenge resulting in mapping out the insurmountable boundaries of the protection of human right, and the theoretical one which is likely to ‘‘spill over’’ into the common law applied in principle and where the principles are applied.

L’accès au crédit est facilité par la fourniture de sûretés exigées des demandeurs. Celles-ci permettent de limiter les risques de non-paiement que pourrait subir le prêteur. Paradoxalement, la législation OHADA procède à une limitation des biens pouvant faire l’objet de sûretés. Cette limitation des chances de crédits pour les entreprises de l’espace OHADA invite à mener une « Réflexion sur l’exclusion des immeubles par destination des sûretés OHADA ». A travers cette réflexion, la question qui se pose est celle de savoir si l’exclusion des immeubles par destination des sûretés est toujours acceptable en droit OHADA ? L’exclusion des immeubles par destination semble être en contradiction avec certaines pratiques observées dans les Etats OHADA. De plus, les réformes du législateur OHADA admettant, entre autres, le gage sans dépossession, sont des facteurs qui devraient déterminer celui-ci à étendre le champ des sûretés aux immeubles par destination. Si donc l’exclusion semble être toujours acceptable en ce qui concerne l’hypothèque, elle reste de plus en plus discutable s’agissant du gage.

The paper aims to review the relation between Corporate Governance, Risk Management and Performance. We reviewed these variables and develop a Theoretical and Analytics framework. First introduction (study background, Problem Statement, Research Objectives and research questions). Second literature review (A) financial performance such as ROA, ROE, EPS and Tobin’s Q, (B) Corporate Governance as Board of Directors, Board Composition, CEO Duality and Board Size (C) Risk Management. Third, we discussed Underpinning Theories such as, Agency Theory and Institutional Theory. Fourth, we developed a Theoretical Framework where we illustrated (A) Corporate Governance and Financial Performance, (B) Risk Management and Financial Performance (C) Compliance with Accounting Standards and Financial Performance. Finally, we developed a comprehensive reviewing based on above variables.

This study aims to understand the accounting effects of the Corona pandemic in more depth and clarity, where the study explores the accounting choices during the pandemic period and the impact of the firm's strategic orientation and its social responsibility performance on those choices. Using data from non-financial Saudi companies, the accounting choices divided into aggressive accounting strategy and conservative accounting strategy, and regression models used to examine the study hypotheses. The results of the study provide a clearer and in-depth vision about the nature of accounting practices during the pandemic and indicated that business strategy affects accounting choices, while corporate social responsibility does not affect. The results can imply useful information for the market regulators that help them in controlling and stabilizing the market, as well as for professional accounting organizations to help them issue guidelines for accounting work during crises.

The procedure of liquidation of assets can be closed for the extinction of liabilities or for insufficient assets. The court may then, at the request of any interested person or ex officio, at any time during the proceedings and after a report by the official receiver, close the proceedings. In case of insufficiency of assets, the business disappears and, perhaps, the hope of any payment to creditors as well. For a long time, it was accepted that the closure for lack of assets allows creditors to resume individual proceedings against the debtor, especially if the latter returns to better circumstances. This traditional solution has been abandoned. According to OHADA Uniform Act on the organisation of collective procedures for the settlement of liabilities, revised on 10 December 2015, closure for insufficiency of assets no longer automatically gives creditors the right to take individual action. Thus, when a liquidation leads to a shortage of assets, the satisfaction of creditors remains uncertain. The objective of this study is to show that despite this reform, the protection of creditors’ rights has not changed significantly in the event of insufficient assets. Indeed, any possible recourse to the recovery of their claims remains paralysed by certain measures that infringe their rights. The infringements can be described as severe or moderate depending on the case.

International investment law is facing a legitimacy crisis, in which to tackle, substantial efforts are being made in structural and procedural areas. The first step to overcoming this crisis is identifying the roots of it. The lack of a dynamic balance between public and private interests is one of the main factors creating this legitimacy crisis in this legal system.[1] This paper focuses on the changes in the investment arbitration jurisprudence to create this balance. The findings of this paper can explain one of the convergence points of international trade and investment law. Such a claim is based on the evolution of international trade law in facing a similar legitimacy issue and the structural-procedural approach of this legal system in balancing public and private interests as an ultimate solution to the crisis.[2] From this perspective, one of the major factors in creating a legitimacy crisis in both legal systems is the dominance of the paradigm for preference of private interests; and one of the convergence points of international trade and investment law has been to replace it by accepting the paradigm of creating a dynamic balance between competing goals.[3] This paper examines this convergence in arbitral jurisprudence.IntroductionIn recent years, the legitimacy crisis of the regime of international investment law and, as a result, the investor-state dispute settlement system has been one of the most important and controversial topics in the academic environment and the practice of states consequently, serious efforts in various fields to tackle this crisis have begun. According to this paper, choosing an arbitration mechanism modeled on international commercial arbitration to resolve disputes between host states and foreign investors can be evaluated as a wrong and hasty action that, regardless of its factors and contexts, has changed the nature and function of this system over time.[4] It should be noted that the main factor in such consequences is how this dispute resolution system is used which, contrary to the accepted model, always puts the host states in a "respondent" position in possible future disputes and, as a result, disrupts the balance expected in any international dispute settlement system. On this basis, the confrontation of the host state's sovereign competence in ensuring public interests with the foreign investors’ ability to challenge this competence is brought into the spotlight: currently, within the regime of international investment law, host states have only responsibilities and obligations in contrast to extensive and exclusive rights and privileges recognized for foreign investors, and this can be considered as the most important factor disturbing the said balance. The main issue in this field is to analyze the role of the investment arbitral tribunals in creating such a balance. In this regard, the authors, by focusing on the nature of investment treaties, and the relations between the parties in investment disputes and with emphasis on the general legal regime governing international investment, consider creating a dynamic balance between public and private interests to be the key to solving the crisis. They emphasize that; As long as the rights and obligations of the parties to the dispute are based on imbalanced grounds, the change in nature of the disputes and the function of the system -as the main roots of this legitimacy crisis - will remain. In this remark, it is very important to focus on the two-sided nature (public-private) of the relationships established in the framework of investment treaties. The relationship between the host state and the foreign investor is created within the framework of investment treaties and in light of fundamental differences from purely private relationships in international commercial arbitration.[5] Note that any dispute arising from this relationship is affected by its inherently public nature governed by public international law.[6] Thus, a purely private attitude towards these relations does not seem viable. As Ian Brownlie has stated in the case of SME v. the Czech Republic, it can lead to ignoring some of the basic elements of the relevant investment treaty.[7] In other words, the right and duty of the host state in protecting and promoting public interests is a fundamental part of this relationship, and any indulgence of it leads to a serious disruption of the mentioned balance through which the system's legitimacy will be the first victim.It is clear that the main task of any dispute resolution system is to create such a balance, and on this basis, and compared to the WTO dispute resolution system, the role of the investment tribunals in this process is discussed. This jurisprudential convergence is in line with the goal of strengthening the legitimacy of the international investment law system as a whole.Based on the above, the first part of this paper focuses on the process of establishing the ISDS in international investment law and its characteristics, the factors of the crisis of legitimacy are analyzed with an analytical approach, while also explaining the nature of investment treaties and explaining the general legal regime governing international investment. Furthermore, the lack of a dynamic balance between public and private interests is emphasized as the main cause of the crisis. In the second part, while comparing the two legal systems of international trade and investment with a similar crisis of legitimacy, we will examine the interaction of investment arbitration with the WTO's jurisprudence in facing this crisis through a case study of several investment arbitral awards. [1]. David Gaukrodger, “The Balance between Investor Protection and the Right to Regulate in Investment Treaties: A Scooping Paperˮ, OECD Working Paper on International Investment 2017/02, at 4.[2]. Nicholas DiMascio & Joost Pauwelyn, “Non-Discrimination in Trade and Investment Treaties: Worlds apart or Two Sides of the Same Coin?”, AJIL, Vol. 102, No.1, (2008), at 89.[3]. Jurgen Kurtz and Sungioon Cho, “Convergence and Divergence in International Economic Law and Politics”, EJIL, Vol. 20, No. 1, (2018), at 187.[4]. Benedict Kingsbury & Stephan W. Schill, “Public Law Concepts to Balance Investor's Rights with State Regulatory Actions in the Public Interest - The Concept of Proportionalityˮ, In Schill Stephan W., International Investment Law and Comparative Public Law (UK: Oxford University Press, 2010) at 76. [5]. Crina Baltag, “Reforming The ISDS System: In Search of a Balanced Approach?ˮ, Contemporary Asia Arbitration Journal, Vol. 22, No. 2, (2019), at 285.[6]. Ibid.[7]. Andreas Kulick, “Sneaking Through Backdoor – Reflections on Public Interest in International Investment Arbitrationˮ, Arbitration International, Vol. 29, No. 3, (2013), at 438.

Cet article, est une contribution à la réflexion sur le statut de l’arbitre en droit OHADA, entamée par plusieurs chercheurs africains, et au centre de laquelle se trouve la problématique de l’immunité en droit de l’arbitrage OHADA. Le débat sur le choix d’un système d’immunité et la définition d’un véritable statut pour l’arbitre est toujours d’actualité. Cet article fait le point global des approches et conceptions sur l’immunité diplomatique des arbitres de la CCJA. En effet, le débat sur la responsabilité touche de façon étroite celui du statut de l’arbitre : la responsabilité étant la résultante d’un statut, cela nous permettra d’aborder la question du statut juridique de l’arbitre en droit OHADA. Dans un contexte où les différentes législations, la jurisprudence ou encore les conventions internationales, n’abordent que très peu le statut de l’arbitre, la détermination des éléments permettant de préciser les contours des devoirs, droits et obligations de l’arbitre, contribuera de façon certaine à mieux appréhender la mission de l’arbitre.

The position of international arbitration awards which is different from national arbitration awards and district court decisions causes differences in the rights and obligations of the parties to arbitral awards, especially those relating to legal remedies against awards. The formulation of the problem in this study is how are the rights and obligations of the parties to international arbitral awards in Indonesia. The research method used in this article is legal research using primary and secondary legal materials. The results of the study state that the rights possessed by the parties to international arbitral awards in Indonesia are related to legal remedies against decisions, namely corrections to these international arbitral awards. The corrections to the decisions here are not only limited to administrative corrections but also corrections related to the principal international arbitral awards made before the request for execution was registered at the Central Jakarta District Court. While the obligations of the parties to international arbitral awards are to carry out international arbitral awards in good faith.

Labour immigration has been on the rise and has had policy implications for public leaders of relatively stable Southern African Development Corporation (SADC) countries. In this paper, the status of populism and labour immigration in Botswana and South Africa was explored. The primary sources of labour immigration are Zimbabwe and Mozambique. Economic disparities and the disintegration of the socio-economic conditions of the neighbouring countries have been major antecedents for the labour movements of the masses. The study utilised a qualitative method and comparative case study design. The study found that populist movements have much influence on the termination of employment of foreign nationals in Botswana and South Africa as shown by their anti-immigrant attitudes, market protectionism, and close-the-borders protests. As these measures have become inefficient over the years, policies and proposals are recommended in response.

The courthouses are, in our states, the places of legal reading - a culture constantly policed and hardened by jurisprudence and praetorian practices; themselves difficult to abandon notwithstanding the pressure and scope of new laws didn’t stop swelling. Indeed, legal practitioners are still unable to agree on the foundations, perception, conceptualization and implementation procedure of this important judicial institution. Certainly, the fog that hung over the identification of the « article 49 judge » in the Congolese judicial system is now lifted. However, this is not the case for appeals against decisions of the presidential court which, in principle, are provisionally enforceable and sometimes, on the spot. In addition, differences of opinion subsist as to the form of the act carrying the defense to be executed. So many problematic questions around which this reflection is articulated; but in a fairly limited format given the presentation requirements of a scientific article. Les palais de justice sont, dans nos Etats, les hauts lieux de la culture juridique – culture sans cesse policée et durcie par la jurisprudence et les pratiques prétoriennes; elles-mêmes difficiles à abandonner nonobstant la pression et la portée des lois nouvelles. Depuis l’adhésion de la République démocratique du Congo à l’OHADA – et nonobstant la supralégalité du droit uniforme africain des affaires – la polémique sur les défenses à exécuter n’a pas cessé d’enfler. En effet, les praticiens du droit n’arrivent toujours pas à s’accorder sur les fondements, la perception, la conceptualisation et la procédure de mise en œuvre de cette importante institution judiciaire. Certes, le brouillard qui planait sur l’identification du « Juge de l’article 49 » dans le système judiciaire congolais est aujourd’hui levé. Il n’en est pas cependant le cas des régimes d’appel contre les décisions de la juridiction présidentielle qui, par principe, sont exécutoires par provision et, parfois, sur minute. Par ailleurs, des divergences de vues subsistent quant à la forme de l’acte emportant la défense à exécuter. Autant des questions problématiques autour desquelles s’articule cette réflexion; mais dans un format assez limité compte tenu des exigences de présentation d’un article scientifique.

Since the earlier indirect Corporate Social Responsibility (CSR) provisions failed to hold investors responsible for human rights abuses, the recent hardening process of direct CSR clauses has resulted in incorporating CSR clauses under sections or chapters entitled “investors obligations” and tying CSR obligations to binding human rights and environmental prohibitions, as well as to human rights obligations established by the host state's legislation. This paper provides a non-exhaustive analysis of recent developments in treaty practice based on research primarily sourced from investment agreements concluded between 2012 and 2021, doctrinal input, and normative analysis. As shown in this paper the hardening process has not yet been completed, and reformations are necessary. Specifically, new investment agreements should enshrine investor human rights obligations as legally binding obligations, consider violations of these CSR obligations as part of investment disputes and provide direct remedies to victims. This study contributes to the literature on the international responsibility of TNCs with regard to human rights by examining the process of hardening up the CSR obligations within investment agreements as an approach that could lead to effective human rights protection.

A key element in the digital transformation of businesses and public services, electronic signatures contribute to the efficiency, speed, and security of online exchanges and transactions. In addition to enabling remote contract execution, they facilitate business transactions and reduce the costs associated with paper-based processes. Electronic signatures also offer advantages in terms of traceability and legal proof. They allow for verification of the signatory's identity, the validity of their commitment, and the date and time of signature. This traceability facilitates dispute resolution in the event of disagreements regarding contract performance. This article aims to study the importance of electronic signature in Morocco in terms of validation and security of digital documents. In this regard, it is necessary to examine the provisions of Law No. 53-05 on electronic exchange of legal data while looking at the rules of Law No. 43-20 on trust services for electronic transactions. Elément clé de la transformation numérique des entreprises et des services publics, la signature électronique contribue à l'efficacité, à la rapidité et à la sécurité des échanges et des transactions en ligne. En plus de pouvoir conclure des contrats à distance, elle permet de faciliter les échanges commerciaux et de réduire les coûts liés aux transactions papier. La signature électronique offre également des avantages en termes de traçabilité et de preuve juridique. Elle permet d'attester de l'identité du signataire, de la validité de son engagement et de la date et l'heure de la signature. Cette traçabilité facilite la résolution des litiges en cas de différends sur l'exécution d'un contrat. Cet article a pour but d’étudier l’importance de la signature électronique au Maroc en termes de validation et de sécurité des documents numériques. Il convient d’examiner dans ce sens les dispositions de la loi n°53-05 relative à l'échange électronique de données juridiques tout en se penchant sur les règles de la loi n°43-20 relative aux services de confiance pour les transactions électroniques.

Comme un organisme vivant, l'entreprise naît, vit, et peut avoir des difficultés, dont les plus graves sont susceptibles de provoquer sa disparition. Alors, elle peut bénéficier de l'assistance judiciaire pour la prévention de ses difficultés, si elle n'arrive pas à la faire avec l'alerte ou toutes les autres procédures internes prévues à cet effet. Cette assistance judiciaire ou plus précisément la prévention judiciaire des difficultés est connue sous le nom de la procédure de règlement préventif. Like a living organism, the company is born, lives, and can have difficulties, the most serious of which are likely to cause its disappearance. Therefore, she can benefit from legal aid for the prevention of her difficulties, if she is unable to do so with the alert or all the other internal procedures provided for this purpose. This legal assistance, or more precisely the judicial prevention of difficulties, is known as the preventive resolution procedure.

L’Accord sur la création de la ZLECAF concrétise la volonté des Etats signataires à réaliser un Etat continental intégré à partir du libre-échange et du commerce inter-Etats africains. Certes, l’effectivité de sa mise en œuvre repose sur un idéal panafricain, mais sa réussite nécessite une mutualisation des expériences d’anciennes organisations d’intégration économique comme la CEDEAO. The agreement on the creation of ZLECAF makes the will of signatories states to become an integrated state through interstate trade and free exchange, a reality. Certainly, the effectiveness rest on the implementation of the panafrican ideal but it's sucess requires a mutualization of previous experiences of economic integration organizations such as ECOWAS.

Cet article est né du souci de combler les lacunes du régime de la responsabilité civile extracontractuelle de l’enfant au Mali, eu égard en toute connaissance qu’il n’y a pas eu une étude spécifique sur le sujet. Le dessein de la présente analyse est donc de sonder le régime pour vérifier ses ressorts et déceler ses fissures, de mesurer sa constance afin de pouvoir apprécier sa vitalité juridique. Dans une démarche dynamique de prise de position face à l’évolution juridique internationale et à son adaptation aux réalités socio-culturelles maliennes, l’article traitre dans une première partie, la conception historique de la responsabilité civile extracontractuelle de l’enfant et analyse, dans une deuxième partie, les caractères du dommage réparable à l’épreuve du Régime Général des Obligations du Mali. Au terme de cette analyse, il apparaît que l’examen de la responsabilité civile extracontractuelle de l’enfant au Mali, permet de mettre en évidence l’inadaptation du régime sur plusieurs aspects. This article was born out of a concern to fill the gaps in the regime of extra-contractual civil liability of children in Mali, bearing in mind that there has not been a specific study on the subject. The purpose of this analysis is therefore to probe the regime, to verify its springs and detect its cracks, to measure its constancy in order to be able to assess its legal vitality. In a dynamic approach to taking a stand in the face of international legal developments and its adaptation to Malian socio-cultural realities, the article deals in a first part, with the historical conception of the extracontractual civil liability of the child and analyzes, in a second part, the characteristics of the damage that can be repaired to the test of the General Regime of Obligations of Mali. At the end of this analysis, it appears that the examination of the extra-contractual civil liability of the child in Mali makes it possible to highlight the inadequacy of the regime in several aspects.

La théorie du temps juridique est une question fondamentale de la théorie générale du contrat. Elle postule que soit mis en exergue le temps dans les rapports au contrat. Le législateur OHADA a conçu les Actes uniformes de sorte à montrer l’emprise du temps sur le contrat, de sa formation innervée par la négociation précontractuelle à son extinction, sans occulter le temps d’exigibilité de l’obligation qui peut se situer soit dans la négociation précontractuelle, dans l’exécution du contrat, soit dans la période post contractuelle. Ainsi, peut-on distinguer les contrats présents, les contrats futurs et l’après-contrat. Le temps du contrat a généré les contrats à exécution instantanée et les contrats à exécution successive. A l’exécution du contrat, on note que le contrat est imprégné de nombreuses notions telles : le terme, la durée, la suspension, le renouvellement, la prorogation, le délai de grâce, le délai raisonnable, la prescription, la bonne foi, la prévisibilité et l’imprévision. A l’analyse, la valeur qu’accorde le législateur OHADA au temps contractuel l’a conduit à lui assigner une double fonction. D’une part, le temps contractuel est un pilier de la sécurité juridique ; d’autre part, il est un ressort de l’efficacité économique du contrat.