Bibliographie sélective OHADA

Doktora tezi olarak hazırlanan bu çalışmanın konusunu esas olarak Türk Ticaret Kanununun 178. maddesi oluşturmaktadır. İşyerlerinde meydana gelen birleşme, bölünme ve tür değiştirmeyi de kapsamına alan işyeri devirleri, çeşitli Avrupa Birliği Yönergelerine konu olmuştur. Ticaret hayatında meydana gelen gelişmeler neticesinde ve uluslararası müktesebata uyum sağlamak amacıyla 2011 tarih ve 6102 sayılı Türk Ticaret Kanunu kabul edilmiştir. Birleşme, bölünme ve tür değiştirme, Ticaret Hukukuna ilişkin kavramlar olmakla birlikte, işyeri devrine sebebiyet verdiği ve iş ilişkilerini ilgilendirdiği ölçüde çalışmamıza konu edilmiştir. İş ilişkisinin devrine sebep olan işyeri devirleri 4857 sayılı İş Kanununun 6. maddesinde düzenlenmekle birlikte, birleşme, bölünme ve tür değiştirme yapısal değişiklikleri için özel nitelikteki Türk Ticaret Kanunun iş ilişkilerinin geçmesi" başlıklı 178. maddesi getirilmiştir. Dolayısıyla İş Hukuku açısından 6102 sayılı Türk Ticaret Kanunu, işyeri ve işyeri devirleri konusunda önem arz etmektedir. Çalışmamızda, ticaret şirketlerinde meydana gelen birleşme, bölünme ve tür değiştirme yapısal değişikliklerinde, işyerinde çalışan işçilerin iş ilişkilerinin akıbeti, işçilerin itiraz hakkı ve bu hakkı kullanmaları için gerekli olan bilgilendirme yükümlülüğü ile işçilik alacaklarından sorumluluk ve teminat konuları işlenmiştir. Anahtar Kelimeler: İşyeri devri, yapısal değişiklik, birleşme bölünme ve tür değiştirme, bilgilendirme yükümlülüğü, itiraz hakkı, teminat hakkı, işçilik alacaklarından sorumluluk. Article 178 of Turkish Commercial Code constitutes mainly the subject of this study prepared as a doctoral thesis. Business transfers including fusion, demerger and change of form occurred in works of business, have become a subject for various European Union Directives. Turkish Commercial Code dated 2011 and numbered 6012 has been accepted as a result of developments occurred in commercial life and for the purpose of complying with international acquis. As well as fusion, demerger and change of form are concepts related to Commercial Law; they are mentioned in our study to the degree that they give cause for business transfers and concern employment relations. While business transfers causing transfer of employment relations are regulated in the 6th article of Labor Law numbered 4857; it is brought the 178th article titled as "transition of employment relations" of Turkish Commercial Code special for fusion, demerger and change of form. Thus, Turkish Commercial Code numbered 6102 has importance for business and transfers of business in terms of Business Law. In our study, it is discussed the matters of the responsibility from labor dues, and warranty, and informing liability which is necessary for consequence of business relations of employees working in this business, their rights of objection and using these rights in transformation of fusion, demerger and change of form occurred in trading companies. Keywords: Business transfer, transformation of trading companies, fusion, demerger and change of form, informing liability, right of objection, warrant, responsibility from labor dues.

This thesis intends to justify the necessity to propose an alternative remedy mechanism to current air carriers' obligations in offering complimentary services to passengers in force majeure delays. This mechanism mitigates disputes arising from passengers' dissatisfaction with air carriers' services. The proposal is the result of extensive research arising from a fundamental question: Who should be responsible for damages and/or inconvenience resulting from flight delays caused by force majeure? The source of information for this thesis stems from a combination of the analysis of case law and statutes on one hand, and experience drawn from professional practice and cultural context on the other. This thesis discusses the intersection of international conventions, national legislation, and the practice and expectations of air carriers and their passengers. The thesis specifically examines and highlights the inadequacies of relying on existing international conventions to provide a harmonized solution for flight delay claims. In terms of national remedy mechanisms, research and analysis have been focused on the advanced aviation markets in the West, such as the US and the EU, and on the emerging markets in the East, such as Mainland China and Taiwan. The research and analyses reveal how national laws, which are deeply influenced by socio-economic, political and cultural factors, trigger distinct conflicts of interest between air carriers and passengers. During the course of reviewing the legal jigsaw and uncertainties in current legal practice, the findings revealed more issues. In brief, making more laws cannot guarantee an effective solution for flight delay claims, especially in different jurisdictions. Accordingly, the findings support that a novel solution, free from the uncertainties and complexities in the current legal framework, is needed to resolve passengers' claims or expectations resulting from force majeure delays. Essentially, this novel solution is to form an alternative remedy mechanism that includes a fund and codes of conduct. The fund will implement a risk-sharing function among stakeholders that will include passengers, air carriers and airport managing entities. To mitigate disputes, the proposed codes of conduct will include guidelines to operate the fund with the aim of mutual respect between passengers and air carriers. In so doing, the remedy mechanism will provide equitable answers to the question: "Who should be responsible for damages and/or inconvenience resulting from flight delays caused by force majeure?"

Institutional logics create order and stability. They organize interaction and prescribe how we should behave towards each other. Such logics have generally been regarded as exclusive, in the sense that an organizational field is always guided by a single institutional logic. If there are two or more institutional logics in one setting at the same time this will create conflicting demands and contradictions. So how do organizations and individuals that act in these settings, where different institutional logics do meet, cope with the conflicting demands? This question is researched by studying actors who organize partnerships between corporations and non-profit organizations. Institutional logics have typically been studied at field level. My study follows a more recent literature strand focusing on individuals and their way of coping with conflicting institutional logics. In this thesis, interviews, text analysis and observations are used. The interviews were conducted with CSR managers of corporations, managers of corporate partners at non-profit organizations, CSR consultants, and project managers of intermediary organizations. These actors are working in an environment where conflicting institutional logics are played out. Using a narrative approach it is shown how these actors are aware of their institutional environment and its conflicts which requires them to constantly act as translators. The study shows that the actors organize an interplay between a market-logic and a social-welfare logic by bringing together the logics and establishing limits to what extent logics can be mixed. Thus, the actors can be understood as bilingual, rather than hybrids. Furthermore, it is argued that a narrative approach provides the possibility to understand institutional logics in empirical contexts as more present and visible than they are usually considered to be. The study concludes that bilingual actors balance conflicting demands and negotiate requirements set by institutional logics in their day-to-day work. Settings where institutional logics meet can hence be understood as both a contradiction and an ongoing interplay.

This research is aimed at making out a case for the taxation of foreign source income in countries with developing economies. To this end the argument is presented that it is possible to tax foreign source income in a way that optimally coordinates the revenue entitlements of countries with developing economies, with the entitlement of multinational enterprises operating within their area of jurisdiction, to maximum profitability. It is proposed that this result may be achieved through the careful coordination of controlled foreign company (CFC) legislation and international business taxation in domestic law. To support this proposition, the following issues are addressed: a theoretical and conceptual framework for the implementation of a regime of foreign source income taxation in a country with a developing economy; an evaluation of the efficacy of the CFC legislation implemented in South Africa from which lessons in relation to the implementation of foreign source income taxation regimes in other developing countries are distilled; how the coordination of the interaction between a CFC regime, a domestic business income taxation regime, and an international business income taxation regime is effected; and an exposition of the factors that should be taken into account in the drafting of CFC legislation. To illustrate the possible real-world realisation of the coordination between CFC legislation and international business taxation in a country with a developing economy, model CFC provisions are drafted followed by an explanatory note on these provisions.

La micro finance vise à permettre aux exclus de système bancaire d’accéder à des services financiers adaptés à leurs besoins, en premier lieu des microcrédits. Mais elle offre aussi la possibilité d’épargner des parts montants, et aussi des systèmes plus développées tels que les services de transferts de fonds et de proposer des instruments de paiement.

Trabajo Fin de Máster en Derecho Ambiental (2014/15). La partición hereditaria, como cualquier otro acto jurídico puede adolecer de algún defecto o de la ausencia de presupuesto que perturbe sus efectos, pudiendo proceder los coherederos a la evicción y saneamiento de los bienes adjudicados, ex art. 1069 C.C. La sección Cuarta del Capítulo VI del Título III del Libro III de nuestro C. Civil, se ocupa de la “Rescisión de la Partición”, desde el art. 1073 al 1081, tan solo se dedican 9 artículos y de éstos sólo el art 1081, hace referencia a un caso de partición nula. Lo cierto es que el C. Civil no tiene tasadas las causas de ineficacia y nos remite a los principios generales sobre la invalidez de los negocios jurídicos. No hay unas reglas concretas de aplicación cuando surge un vicio o defecto que invalide la partición, con lo cual iremos analizando jurisprudencialmente diferentes posiciones.

LL.M. (International Commercial Law) <br>The resolution of jurisdictional conflicts is one of the main functions of private international law. It provided rules to be applied when the courts of more than one country are seized of the same case in international litigation. In determining what that rule should be, regard must be had to the interest of all the relevant entities, namely, the parties to international cases and the courts dealing with such cases. The need to strike a balance is even more urgent in international commercial litigation where the outcome of the case normally has significant economic consequences. From this background, a study has been conducted of two major private international law regimes regarding their approaches to the resolution of jurisdictional conflicts, namely, the common‐law and the European Union (EU). This study is an inquiry into the suitability of each approach in the resolution of jurisdictional conflicts in international commercial cases. It is the view of the present author that each approach has advantages and disadvantages. The common‐law through the doctrine of forum non conveniens shows a greater ability to prevent forum shopping and to prevent injustices in specific cases. However, it is highly unpredictable. On the other hand, the EU approach through the lis pendens rule succeeds in ensuring predictability and certainty in the resolution of jurisdictional conflicts which is very crucial in international commercial litigation. However, its rigidity and inflexibility leads to the determination of international commercial cases by courts that are ill‐suited, thereby giving some room for forum shopping. It is therefore recommended that the two approaches should learn from each other so that their handling of international commercial cases is in line with the special nature of international commercial litigation. The common‐law approach should be made more predictable and the EU approach should allow the courts in the EU to determine which court is best suited to deal with an international commercial case.

A partir da pretensão inicial, expressa no título e tema, este trabalho acaba por resultar numa reflexão aturada e solitária (como aliás muitos autores o destacam no caso das suas teses de doutoramento) que ultrapassou o mero âmbito da “apreciação jus-internacional da integração regional africana”, para desembocar num levantamento (pelo menos) de pistas sobre o fenómeno e as concepções do Direito, em geral, e particularmente na interacção historicamente inevitável entre os direitos públicos africano e euro-ocidental. Diferentemente da maioria dos trabalhos académicos sobre a África dita moderna (tanto por africanos como por outras entidades, que não precisam sequer de exibir qualquer tipo de ostensivo eurocentrismo, já minimamente extirpado do mainstream formal hodierno), que partem, geralmente, dos pressupostos teorético-formais euro-ocidentais, transportados, quase sempre de forma acrítica para o Continente, em processos legislativos e noutros aspectos hermenêutico-aplicativos do Direito, nós seguimos uma metodologia que julgamos singular. Singularidade que não reside sequer ou simplesmente na ideia de partirmos de uma pretensa rede de sistemas teorético-formais “genuinamente africanos”, o que, desde logo, conflituaria com a ideia apurada de que essa “África moderna” é uma “invenção” tão recente e prenhe de tensões que mal a deixariam criar tais sistemas com alguma consistência e coerência. Entendemos que a singularidade metodológica deste empreendimento reside, essencialmente, no facto de que tentamos partir da realidade nua e crua da factologia histórica, antropológica e cultural múltipla e diversa dessa África moderna, que resultou da traumática experiência colonial e pós-colonial, sem no entanto deixarmos de relacioná-la com o seu passado mais remoto (perante si e perante o resto da Humanidade). Ora, ao confrontarmos essa pura realidade africana com as metodologias aplicativas do direito moderno (estamos essencialmente no domínio da criação e “efetivização” do direito público, base do nosso objeto de dissertação) de matriz, necessariamente, euro-ocidental, embembido no seu extasiante perfume formal-positivista que lhe vem de Roma, do Renascimento europeu e do Século das Luzes, deparamo-nos com um enorme “buraco negro”, devorador atroz do conteúdo e do sentido desse tipo de direito, no Continente, e desintegrador, ao mesmo tempo, de sistemas tradicionais positivos, no sentido da dignidade e da dignificação humana. Concluímos, pois, que o problema não reside nem na realidade, que é e será sempre inelutável como a força do vento, nem propriamente na formulação da proposição jurídica de cariz euro-ocidental que acompanha essa infiltração, inicialmente exógena, mas que se tornaria ela própria irreversível e integradora necessária da realidade africana hodierna. Propomos, assim, uma nova metodologia de aplicação do direito: olhar para as atitudes dos agentes políticos e de outros aplicadores do Direito, acima das estritas normas jurídicas formais, perante os imperativos ético-morais que a situação do Continente exige. Quanto ao que ao “direito de integração regional e continental” diz respeito, nem sequer é o seu conteúdo e sentido que são absorvidos pelo aludido “buraco negro”, mas antes os das próprias regras adjectivas programadas para a sua criação, autonomizando-o de um direito internacional africano, ele próprio vogando em atribulados mares e agitados ”grandes lagos”. Na África Austral, particularmente na África do Sul, com base na presumível sublimação da filosofia tradicional Ubuntu, tentando sustentar uma convivência na multirracialidade e multiculturalidade, não obstante a pressão a que está sujeita pelo mainstream “afrocentrista”, encontramos o modelo em que tal “buraco negro” é, aparentemente, diminuto, tendo em conta a preservação dos dois pilares (europeu e nativo) em que assenta a sociedade, com reflexos positivos no funcionamento e aplicação do Direito, na base de um casamento, aparentemente ideal, entre a tradição e a modernidade. Enquanto isso, em Angola, estudada como caso médio da África Negra, encontramos o protótipo de uma sociedade em que o “buraco” devorador de conteúdos e sentidos jurídicos é avassalador, como resultado tanto de uma política assimilacionista-integracionista colonial, seguida de outra, a do racionalismo marxista-leninista, que contribuiu para o acanhamento e desvirtuamento da axiologia nativa ou tradicional, completando-se o drama com a diluição dos valores positivos da modernidade ocidental, com as prolongadas guerras civis que determinaram, inicialmente, um êxodo considerável de populações de origem europeia, como suportes deste outro pilar da construção da nação africana moderna, em Angola. De todo o modo, podemos nos aperceber de alguns traços de um direito de integração regional africana, reflectidos e sustentados, ao mesmo tempo, no e pela emergência de uma frágil jurisprudência. Fica a dúvida de se saber se esses diáfanos traços poderão sobreviver à virulência das “próximas chuvas” e preencher-se de vez o vazio lamentado pelos últimos pan-africanistas como Ki-Zerbo e Édem Kodjo