Approche critique du mécanisme de règlement des différends commerciaux devant la CCI - Kesse, Julia Sainte-Colombe (Université de Montréal, 2026)
Cette étude analyse de manière critique le mécanisme de résolution des litiges commerciaux de la Chambre de commerce internationale (CCI) en trois étapes : précontentieux, contentieux et post contentieux. Il examine d’abord l’évolution des méthodes amiables telles que la médiation, la conciliation ou les commissions de règlement des différends mises en œuvre par la CPI pour la prévention des conflits. Ensuite, la validité, les conditions de validité et les conditions applicables de la procédure d'arbitrage sont analysées. Enfin, elle se penche sur la question de la contestation de l'exécution du jugement, notamment par le biais de la Convention de New York. Cet ouvrage met en lumière les apports et les lacunes du système, en insistant sur les différences sectorielles, les résistances culturelles (en Afrique) et les défis de légitimation. L’on a conclu qu’il était nécessaire de renforcer la complémentarité entre le règlement amiable et l’arbitrage afin d’établir une justice commerciale plus efficace, universelle et durable. This thesis critically analyses the International Chamber of Commerce (ICC) mechanism for resolving commercial disputes at three stages: pre-dispute, dispute and post-dispute. First, it examines the development of amicable procedures such as mediation, arbitration or dispute settlement bodies adopted by the ICC to prevent conflicts. It then analyses the effectiveness of arbitration proceedings, the conditions for their entry into force and the elements for their applicability. Finally, it questions the enforcement of arbitration awards, especially under the New York Convention. The study highlights the strengths and weaknesses of the system, underlining sectoral differences, cultural resistance (in Africa and Asia) and legitimacy challenges. It concludes that in order to build a more effective, universal and sustainable commercial justice system, it is necessary to strengthen the complementarity between amicable settlement and arbitration.
Keywords: Alternative; Arbitrage commercial international; Chambre de commerce internationale; Commercial litigation; Contentieux commercial; Convention de New York (1958); Enforcement of arbitral awards; Exécution des sentences arbitrales; International Chamber of Commerce (ICC); International commercial arbitration; International commercial mediation; Médiation commerciale internationale; New York Convention

L’efficacité du droit OHADA dans un contexte de convergence, concurrence et harmonisation des systèmes juridiques - Sangare, Salif (Université de Montréal, 2026)
Cette étude entend contribuer au développement économique des États d’Afrique subsaharienne francophone, notamment ceux membres de l’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA). En effet, les États qui constituent l’espace communautaire avaient déjà chacun dans leur sein des dispositions chargées de régir les activités économiques. Cependant, avec le temps, la disparité des normes régissant ces activités est apparue comme un frein à l’émergence économique de ces États. C’est dans ce cadre qu’ils ont décidé, lors de la signature du 17 octobre 1993 instituant l’OHADA, de mettre en place un droit commun des affaires en mesure de faciliter leur intégration juridique en promouvant le développement économique. Ce droit se veut « harmonisé, moderne et simple ». Si l’organisation a, à ce jour, adopté onze Actes uniformes couvrant plusieurs pans du droit des affaires en vue de réaliser la croissance économique prévue dans le Traité, il est important de souligner que le droit issu de l’OHADA souffre d’une certaine lourdeur liée à son enracinement non africain. Aussi, l’harmonisation du départ considérée comme le fer de lance de l’Organisation s’est matérialisée sur le terrain par une uniformisation du droit des États membres dans une société traversée par le multiculturalisme. Cette situation peut être de nature à contraindre les mœurs par le droit. On peut également ajouter à cela, le fait que le droit issu de l’OHADA est marqué par le sceau du mimétisme juridique en ce qu’il ne prenne pas en compte le secteur informel qui occupe une place très importante dans les relations d’affaires. Enfin, puisque l’enchâssement de la loi dans l’identité culturelle est l’une des conditions déterminantes de son efficacité, les précurseurs du droit OHADA auraient tout à gagner en faisant ressortir le droit OHADA des valeurs des sociétés africaines, sinon, le développement économique tant recherché de l’Afrique n’aura pas lieu. This study aims to contribute to the economic development of French-speaking sub-Saharan African countries, particularly those that are members of the Organization for the Harmonization of Business Law in Africa (OHADA). Indeed, the states that make up the community already had provisions in place to govern economic activities. However, over time, the disparity in the standards governing these activities has emerged as an obstacle to the economic emergence of these states. It was in this context that, when signing the agreement establishing OHADA on October 17, 1993, they decided to put in place a common business law capable of facilitating their legal integration by promoting economic development. This law aims to be “harmonized, modern, and simple.” While the organization has, to date, adopted eleven Uniform Acts covering several areas of business law with a view to achieving the economic growth envisaged in the Treaty, it is important to note that OHADA law suffers from a certain cumbersomeness due to its non- African roots. Thus, the harmonization that was initially considered to be the Organization's spearhead has materialized in practice as a standardization of the laws of member states in a society marked by multiculturalism. This situation may be such as to constrain customs through the law. To this can be added the fact that OHADA law is marked by legal mimicry in that it does not take into account the informal sector, which plays a very important role in business relations. Finally, since the embedding of law in cultural identity is one of the determining conditions for its effectiveness, the precursors of OHADA law would have everything to gain by highlighting the values of African societies in OHADA law; otherwise, the much sought-after economic development of Africa will not take place.
Keywords: Acte uniforme; African societies; Cultural diversity; Diversité culturelle; Droit OHADA; Développement économique; Economic development; Efficacité; Efficiency; Harmonisation; Harmonization; Intégration juridique; Legal integration; OHADA law; Sociétés africaines; Standardization; Uniform Act; Uniformisation

L’émergence de IA génératives : impacts socio-économiques et cadre juridique - Traoré, Penda (Université de Montréal, 2026)
Le monde du numérique et des technologies ne cesse d’évoluer, porté par des innovations toujours plus avancées, à l’instar de l’intelligence artificielle générative, issue d’un long processus de développement des systèmes intelligents. Cette technologie s’est rapidement imposée comme un sujet central en raison des nombreuses opportunités et avantages qu’elle offre tant aux individus qu’aux entreprises et à l’économie dans son ensemble. Elle a profondément transformé les modes de travail et les pratiques professionnelles dans de nombreux secteurs. Cependant, cette technologie a vite montré ses limites car elle engendre de nombreux risques surtout sur le plan éthique et sur le plan de la protection des renseignements personnels. La problématique de la confiance numérique et du respect de la vie privée a soulevé d’énormes initiatives et débats afin de savoir comment limiter les risques de cette technologie et favoriser son développement. Tous ces faits ont motivé ce mémoire qui propose d’abord un état des lieux de l’intelligence artificielle générative, en mettant en lumière les risques qui lui sont associés, avant d’aborder les cadres juridiques encadrant ces technologies. En effet, tout dispositif de régulation suppose une compréhension préalable du fonctionnement et des vulnérabilités du système concerné. L’objectif principal est ainsi d’analyser les modèles d’intelligence artificielle à l’aune de leurs risques, en s’interrogeant sur leur capacité à adopter un comportement conforme aux exigences éthiques. Pour la réalisation de cette objectif une expérience on a mené une expérience sur différents modèles d’intelligence artificielle générative auxquels nous avons ingéré plusieurs prompts similaires et ensuite étudier les résultats de chaque modèle afin de déceler des réponses anormales et la présence ou non de biais dans les résultats. The world of digital technology is constantly evolving, driven by ever more advanced innovations, such as generative artificial intelligence, the result of a long process of developing intelligent systems. This technology quickly established itself as a central topic due to the numerous opportunities and benefits it offers to individuals, businesses, and the economy. It has profoundly transformed working methods and professional practices in many sectors. However, this technology quickly revealed its limitations, as it generates numerous risks, particularly from an ethical perspective and in terms of the protection of personal information. The issue of digital trust and privacy has sparked enormous initiatives and debates to determine how to limit the risks of this technology and promote its development. All these facts have motivated this thesis, which first provides an overview of generative artificial intelligence, highlighting the associated risks, before addressing the legal frameworks governing these technologies. Indeed, any regulatory mechanism presupposes a prior understanding of the functioning and vulnerabilities of the system in question. The main objective is thus to analyze artificial intelligence models considering their risks, by questioning their ability to adopt behavior consistent with ethical requirements. To achieve this objective, an experiment was conducted on different generative artificial intelligence models, to which we fed several similar prompts and then studied the results of each model to detect abnormal responses and the presence or absence of bias in the results.
Keywords: Cadre juridique; Cybersecurity; Cybersécurité; Ethics; Generative artificial intelligence; Intellectual property; Intelligence artificielle générative; Legal framework; Propriété intellectuelle; Protection des renseignements personnels; Protection of personal information; Respect de la vie privée; Respect for privacy; Éthique

L’impact des clauses d’arbitrage entre investisseurs étrangers et Etats sur la souveraineté : une analyse de l'équilibre entre protection des investisseurs étrangers et la souveraineté - Ahouyanganga Matondo, Dan Salomon (Université de Montréal, 2026)
Ce mémoire analyse l’impact des clauses d’arbitrage entre investisseurs étrangers et États sur la souveraineté étatique, en s’intéressant à l’équilibre entre protection des investisseurs et capacité réglementaire des États. Dans un contexte de mondialisation marqué par les crises sanitaires et les tensions géopolitiques, les États cherchent à attirer les investissements étrangers tout en préservant leur souveraineté économique. Le travail met en lumière le rôle du mécanisme RDIE, permettant aux investisseurs étrangers de contester les mesures étatiques devant des tribunaux arbitraux internationaux, contournant ainsi les juridictions nationales. Bien qu’il sécurise les flux d’investissements et renforce la confiance des investisseurs, le RDIE peut créer des déséquilibres, limitant la marge de manœuvre des États dans des domaines sensibles tels que la santé publique, l’environnement ou les droits sociaux. À travers l’analyse de cas emblématiques et des traités internationaux d’investissement, le mémoire propose des pistes pour concilier la protection juridique des investisseurs et le respect de la souveraineté étatique. Il conclut que le RDIE, tout en étant un outil essentiel de sécurisation des investissements, nécessite des réformes pour garantir un équilibre durable entre intérêts privés et intérêt général. This research study will analyze the impact of arbitration clauses between foreign investors and states on state sovereignty, focusing on the balance between investor protection and the regulatory capacity of states. In a globalized context marked by health crises and geopolitical tensions, states seek to attract foreign investment while preserving their economic sovereignty. The study highlights the role of the ISDS mechanism, which allows foreign investors to challenge state measures before international arbitration tribunals, thus bypassing national courts. Although it ensures investment flows and strengthens investor confidence, the ISDS system can create imbalances, limiting states' room for maneuver in sensitive areas such as public health, the environment, and social rights. Through analysis of historical cases and international investment treaties, the thesis proposes ways to reconcile legal protection for investors with respect for state sovereignty. It concludes that while ISDS remains an essential tool for securing investments, it requires reform to ensure a sustainable balance between private interests and the public good.
Keywords: Arbitration clauses; Clauses d’arbitrage; Foreign investors; ISDS; Investisseurs étrangers; Investment treaties; RDIE; Souveraineté; Sovereignty; States; Traités d’investissement; États

La mise en oeuvre d'une stratégie de la responsabilité sociale des entreprises au sein des organisations - Bah, Elhadj Oumar (Université du Québec à Montréal, 2026)
Ce mémoire explore la question de la mise en oeuvre de la responsabilité sociale des entreprises (RSE) en proposant une stratégie intégrée fondée sur une revue narrative de la littérature scientifique. L'analyse démontre que la RSE a évolué d'un concept moral à un cadre réglementaire et stratégique global, articulé autour de ses dimensions économiques, sociales et environnementales. La recherche révèle un manque d'approches méthodologiques complètes dans la littérature, ce qui justifie la pertinence de cette étude. En synthétisant les travaux de plusieurs auteurs, une stratégie de mise en oeuvre en huit étapes est proposée : désignation d'un responsable, identification des parties prenantes, diagnostic RSE, élaboration d'une politique, formation, mise en oeuvre d'actions concrètes, communication intégrée, et évaluation continue. Cette stratégie vise à offrir un cadre structuré et adaptatif pour les organisations souhaitant intégrer efficacement la RSE dans leur gouvernance et leurs opérations, en s'appuyant sur des référentiels normatifs, tels que l'ISO 26000 et le GRI. This thesis explores the implementation of corporate social responsibility (CSR) by proposing an integrated strategy based on a narrative review of the scientific literature. The analysis shows that CSR has evolved from a moral concept to a global regulatory and strategic framework, articulated around its economic, social, and environmental dimensions. The research reveals a lack of comprehensive methodological approaches in the literature, which justifies the relevance of this study. By synthesizing the work of several authors, an eight-step implementation strategy is proposed: appointing a CSR manager, identifying stakeholders, conducting a CSR diagnosis, developing a CSR policy, providing training, implementing concrete actions, integrated communication, and continuous evaluation. This strategy aims to provide a structured and adaptive framework for organizations wishing to effectively integrate CSR into their governance and operations, based on normative frameworks such as ISO 26000 and GRI.
Keywords: CSR; Corporate Social Responsibility; Développement durable; Gouvernance; Governance; Implementation; Mise en œuvre; Parties prenantes; RSE; Responsabilité sociale des entreprises; Stakeholders; Strategy; Stratégie; Sustainable development

La rhétorique des droits humains dans le débat sur la dérogation à certaines dispositions de l’accord sur les ADPIC proposée à l’OMC lors de la pandémie de COVID-19 - Bahary, Emmanuelle (Université du Québec à Montréal, 2026)
Ce mémoire est une analyse argumentative des discours présentés à l’OMC en faveur et en défaveur de la Dérogation proposée le 2 octobre 2020 par l’Inde et l’Afrique du Sud. Cette dernière avait comme objectif de suspendre pour la durée de la pandémie de COVID-19 certaines dispositions de l’Accord sur les ADPIC pour préserver la santé publique et remédier à l’iniquité vaccinale. Elle se base sur l’idée controversée selon laquelle l’Accord interfère avec un accès abordable et équitable aux produits de santé à l’échelle mondiale. Le cadre théorique utilisé servira à conceptualiser une rhétorique des droits humains, un modèle argumentatif reposant sur l’instrumentalisation à des fins de justification de politiques économiques. Ce modèle argumentatif a la particularité d’utiliser l’indétermination du droit, des droits humains et de la technique pour formuler de multiples réponses contradictoires simultanéement valides, ainsi que la prétention à l’objectivité de l’aspect formel du droit, fondamental des droits humains et scientifique de la technique pour aparaître apolitique et non-arbirtaire. En recadrant ces discours dans le modèle proposé, nous verrons que l’instrumentalisation des droits humains contient plusieurs problèmes, notamment la légitimation d’arguments opposés pouvant autant être destinés à la réalisation du droit qu’à la défense d’intérêts entrant en conflit avec son objet. This memoir is an argumentative analysis of the narratives presented at the WTO in favor or against the Derogation submitted by India and South Africa on October 2nd, 2020. The latter aimed to suspend some of the WTO TRIPS Agreement dispositions for the duration of the COVID-19 pandemic to preserve public health as well as serving as a remedy to vaccinal inequity. It is based on the controversed idea that the Agreement interferes with an abordable and equitable access to health products at a global scale. The theoretical framework will contribute to conceptualize a human rights rhetoric, an argumentative model based on the instrumentalization of human rights to justify economic policies. This argumentative model uses law, human rights and technical indeterminacy to formulate multiple simultaneously valid contradictory answers, and the claim to objectivity of the formal aspect of the law, the fundamental aspect of human rights and the scientific aspect of expertise to seem non-political and non arbitrary. By reframing these narratives in the proposed model, we’ll see that human righs instrumentalization is problematic at multiple levels, notbly the legitimation of opposed arguments that can destined as much to the law’s realization as to the promotion of interests that are at odds with its object.
Keywords: Analyse discursive; Approches critiques; Argumentative analysis; Critical approaches; Droits humains; Human rights; Human rights rhetoric; Intellectual property; Propriété intellectuelle; Rhétorique des droits humains

La réglementation de l'intelligence artificielle dans le secteur de la conformité bancaire : approche européenne et canadienne - Gérard, Lorène (Université de Montréal, 2025)
Ce mémoire propose une analyse comparative de l'intégration de l'intelligence artificielle (IA) dans le secteur de la conformité bancaire, en s'intéressant aux approches européennes et canadiennes. Tandis que l'Union européenne a choisi de structurer cet encadrement à travers un règlement spécifique, le Canada avance de manière plus fragmentée, particulièrement depuis l'abandon du projet de loi C-27. Au fil de l'étude, plusieurs défis communs émergent : multiplication des normes, chevauchement des obligations, et insécurité juridique, autant de facteurs qui compliquent l'adoption d'outils d'IA dans le respect des exigences de conformité. L'analyse met en lumière les conséquences concrètes de cette fragmentation, notamment la hausse des coûts de conformité et un frein à l'innovation technologique. À partir de ces constats, ce travail propose des pistes pour clarifier et mieux articuler les règles existantes, en vue de bâtir un cadre plus lisible, cohérent et propice à l'innovation. En définitive, l’objectif poursuivi est d’esquisser les contours d’une régulation de l’IA adaptée aux défis du secteur bancaire, dans un contexte technologique en perpétuelle évolution. This thesis offers a comparative analysis of the integration of artificial intelligence (AI) into the field of banking compliance, focusing on the European and Canadian approaches. While the European Union has chosen to frame this integration through a specific regulation, Canada is advancing in a more fragmented manner, particularly following the abandonment of Bill C-27. Throughout the study, several common challenges emerge: the multiplication of standards, overlapping obligations, and legal uncertainty, all of which complicate the adoption of AI tools while ensuring regulatory compliance. The analysis highlights the concrete consequences of this fragmentation, including rising compliance costs and a potential slowdown in technological innovation. Based on these findings, this work proposes avenues for clarifying and better coordinating existing regulations, aiming to build a more coherent, understandable, and innovation-friendly framework. Ultimately, the goal is to outline a regulatory model for AI that meets the evolving challenges faced by the banking sector in an ever-changing technological landscape
Keywords: Artificial Intelligence; Banking Compliance; Cadre réglementaire canadien de l’IA; Cadre réglementaire européen de l’IA; Canadian Regulatory Framework for AI; Conformité bancaire; European regulatory framework for AI; Intelligence artificielle

La réglementation de l’intelligence artificielle dans le secteur de la conformité bancaire : approche européenne et canadienne - Gérard, Lorène (Université de Montréal, 2025)
Ce mémoire propose une analyse comparative de l'intégration de l'intelligence artificielle (IA) dans le secteur de la conformité bancaire, en s'intéressant aux approches européennes et canadiennes. Tandis que l'Union européenne a choisi de structurer cet encadrement à travers un règlement spécifique, le Canada avance de manière plus fragmentée, particulièrement depuis l'abandon du projet de loi C-27. Au fil de l'étude, plusieurs défis communs émergent : multiplication des normes, chevauchement des obligations, et insécurité juridique, autant de facteurs qui compliquent l'adoption d'outils d'IA dans le respect des exigences de conformité. L'analyse met en lumière les conséquences concrètes de cette fragmentation, notamment la hausse des coûts de conformité et un frein à l'innovation technologique. À partir de ces constats, ce travail propose des pistes pour clarifier et mieux articuler les règles existantes, en vue de bâtir un cadre plus lisible, cohérent et propice à l'innovation. En définitive, l’objectif poursuivi est d’esquisser les contours d’une régulation de l’IA adaptée aux défis du secteur bancaire, dans un contexte technologique en perpétuelle évolution. This thesis offers a comparative analysis of the integration of artificial intelligence (AI) into the field of banking compliance, focusing on the European and Canadian approaches. While the European Union has chosen to frame this integration through a specific regulation, Canada is advancing in a more fragmented manner, particularly following the abandonment of Bill C-27. Throughout the study, several common challenges emerge: the multiplication of standards, overlapping obligations, and legal uncertainty, all of which complicate the adoption of AI tools while ensuring regulatory compliance. The analysis highlights the concrete consequences of this fragmentation, including rising compliance costs and a potential slowdown in technological innovation. Based on these findings, this work proposes avenues for clarifying and better coordinating existing regulations, aiming to build a more coherent, understandable, and innovation-friendly framework. Ultimately, the goal is to outline a regulatory model for AI that meets the evolving challenges faced by the banking sector in an ever-changing technological landscape.
Keywords: AI; Artificial Intelligence; Banking Compliance; Cadre réglementaire canadien; Cadre réglementaire européen; Canadian Regulatory Framework; Conformité bancaire; European regulatory framework; IA; Intelligence artificielle

Le contrat intelligent, au secours du consommateur numérique - Mujangi, Mbombo (Université de Montréal, 2025)
Internet a révolutionné le commerce à distance en abolissant littéralement les barrières territoriales qui existaient entre le commerçant et le consommateur pour permettre des échanges dans un environnement dématérialisé. La pandémie de la Covid19 a été un tournant important pour le e-Commerce puisque le confinement qui s’en est suivi a presque obligé le monde à se tourner vers le virtuel qui a connu un boom spectaculaire. Presque tout se fait virtuellement au point que les épiceries aussi offrent la possibilité d’achat en ligne. Mais force est de constater que même dans le cyberespace, la relation entre le consommateur et le commerçant demeure déséquilibrée puisque ce-dernier reste celui qui édicte les règles du jeu. Dans ce travail, nous posons la question de savoir si les protections et garanties du consommateur, consacrées notamment par le Code Civil du Québec et la Loi sur la protection du consommateur, ont survécu avec le e-Commerce ou faut-il d’autres protections pour le consommateur dans le cyberespace? Nous postulons que le contrat intelligent peut être un moyen de sécuriser le consommateur dans le cadre du e-Commerce puisqu’il oblige le commerçant à clarifier les termes du contrat, offrant ainsi une prévisibilité de la relation contractuelle. Dans le cadre de notre travail, nous allons analyser les protections offertes actuellement au consommateur du commerce électronique en procédant à une analyse de droit comparé entre le Québec et la France dans le cadre de l’Union européenne. Puis nous verrons les avantages et inconvénients du contrat intelligent ce qui nous permettra de répondre à la question que nous posons à savoir s’il est un procédé salutaire qui remettrait l’équilibre dans la relation entre commerçant et le consommateur en assurant ainsi une protection adéquate à ce dernier. The Internet has revolutionized e-Commerce by literally abolishing the territorial barriers that existed between the merchant and the consumer to allow exchanges in a dematerialized environment. The Covid19 pandemic was an important turning point for e-Commerce since the subsequent lockdown almost forced the world to turn to the virtual, which experienced a spectacular boom. Almost everything is done virtually. Even grocery stores offer the possibility of online shopping. But even in cyberspace, the relationship between the consumer and the merchant remains unbalanced since the latter remains the one who dictates the rules of the game. In this work, we ask the question of whether consumer protections and guarantees, enshrined by the Quebec Civil Code and the Consumer Protection Act, have survived with e-Commerce or are there other consumer protections needed in cyberspace? We postulate that the smart contract can be a way to secure the consumer in the context of Ecommerce since it requires the merchant to clarify the terms of the contract. As part of our work, we will analyze the protections currently offered to consumers in electronic commerce by conducting a comparative law analysis between Quebec and France in the context of the European Union. Then we will see the advantages and disadvantages of the smart contract, which will allow us to answer the question whether it is a beneficial process that would restore balance in the relationship between merchant and consumer by ensuring adequate protection for the latter.
Keywords: Blockchain; Commerce électronique; Commerçant; Consommateur; Consumer; Consumer Protection Act; Consumer protection; Contrat en ligne; Contrat intelligent; Cyberespace; Cyberspace; Distance selling; Electronic commerce; Loi sur la protection du consommateur; Merchant; Online contract; Protection du consommateur; Smart contract; Vente à distance

Validité des clauses de non-concurrence et de non-sollicitation dans la vente d’entreprises au Québec : enjeux juridiques et particularités du secteur technologique et du commerce électronique - Costache, Leon Gabriel (Université de Montréal, 2025)
La validité des clauses de non-concurrence et de non-sollicitation dans les contrats d’achat d’actions ou d’actifs d’entreprise repose sur des critères précis établis par la jurisprudence, à savoir que les clauses restrictives doivent être limitées quant à leur durée, territoire et activités visées à ce qui est nécessaire pour protéger les intérêts légitimes de l’acheteur au moment de la transaction. Depuis l'arrêt Payette c. Guay, la jurisprudence a évolué pour offrir une plus grande flexibilité dans l’interprétation de ces clauses dans les contrats de vente d'entreprises, favorisant ainsi la liberté commerciale. Le rôle des tribunaux, dans l’évaluation de la validité de ces clauses et dans l’interprétation de leur portée, devient donc crucial, surtout en raison des lacunes législatives en la matière. Dans un contexte où les parties exercent leurs activités commerciales dans ou à l’aide du domaine technologique ou numérique, l’analyse des clauses doit tenir compte des réalités du marché, où l’évolution rapide des technologies et l’absence de limites géographiques remettent en question les présupposés traditionnels. Cependant, malgré cette évolution dans l’analyse des clauses de non-concurrence et de non-sollicitation, le cadre juridique actuel tend à privilégier presque exclusivement les intérêts privés des parties contractantes, au détriment de la considération de l’intérêt public. Cela soulève la question de savoir si cette approche, qui favorise la liberté contractuelle, ne devrait pas être rééquilibrée par une meilleure prise en compte des intérêts publics, tout en tenant compte des nouvelles réalités technologiques. The validity of non-compete and non-solicitation provisions in purchase of shares or assets agreements is based on specific criteria established by case law. Indeed, such restrictive covenants must be limited in terms of duration, territory, and activities covered to what is necessary to protect the legitimate interests of the buyer at the time of the transaction. Since the Payette v. Guay decision, case law has evolved to offer greater flexibility in the interpretation of these clauses in sale of business contracts, promoting commercial freedom. Thus, the role of the courts in assessing the validity of these restrictive provisions and interpreting their scope has become crucial, particularly due to the lack of legislative guidance. In contexts where the parties to such business transaction conduct their commercial activities in or with the help of technology, the analysis of the validity of non-compete and non-solicitation clauses must also take into account such new realities, where rapid technological advancements and the absence of geographical limits challenge traditional assumptions. However, despite recent evolutions in the analysis of non-compete and non-solicitation clauses, the current legal framework tends to almost exclusively prioritize the analysis of private interests of the contracting parties, at the expense of considering the public interest. This raises the question of whether this approach, which favors contractual freedom, should be rebalanced by a better consideration of public interests, while reflecting recent technological impacts.
Keywords: Business; Clause; Commercial; Competition law; Concurrence; Contract; Contrat; Digital; Entreprise; Non-compete; Non-concurrence; Non-solicitation; Non-sollicitation; Numérique; Technologie; Technology; Transaction

La contribution de la technologie vers une modernisation efficace des modes alternatifs de règlement de conflits - Sangare, Abou Bakary (Université de Montréal, 2025)
Les modes alternatifs de règlement de conflits ont révolutionné le monde du règlement de litiges grâce à leurs nombreux avantages. Les coûts moins onéreux en dehors de l’arbitrage, la célérité des procédures, la confidentialité, le dialogue ouvert, l’émergence de solutions créatives profitant plus ou moins à chacune des parties, constituent entre autres les nombreux éléments qui les rendent plus efficaces par rapport à une procédure contentieuse devant une instance judiciaire ordinaire. Cependant, ces modes alternatifs de règlement de conflits font quand même face à bien d’écueils qui les rendent au fil du temps moins efficaces. L’imprévisibilité des situations conflictuelles apportées à la table des instances de résolution, entraîne une inadéquation des solutions envisagées. De plus, le capital humain fait aussi défaut quand on sait que le nombre de ces règlements amiables de litiges de ces dernières années accroît considérablement, acculant ainsi le personnel de gestion de ces conflits qui se retrouve à faire face aux mêmes défis que le personnel des instances judiciaires contentieuses. De plus, l’humain ne pouvant se détacher indéfiniment de ses émotions peut très rapidement tomber dans la partialité quand il s’agit de prendre des décisions. Il est dès lors capital de penser à une modernisation de ces modes alternatifs de règlement de conflits afin de les rendre plus efficaces par le biais de nouveaux moyens technologiques. Certes, la Résolution de litiges en ligne existe depuis quelques années maintenant. Cependant, il est temps d’y apporter de nouveaux ingrédients afin de rendre meilleure la recette. Alternative dispute resolution has revolutionized the world of dispute resolution thanks to its many advantages. Lower costs, faster procedures, confidentiality, open dialogue and the emergence of creative solutions that benefit both parties to a greater or lesser extent - these are just some of the factors that make alternative dispute resolution more effective than litigation in the ordinary courts. However, these alternative dispute resolution methods do face a number of pitfalls that make them less effective over time. The unpredictability of conflict situations brought to the resolution table leads to inadequate solutions. What's more, human capital is also in short supply, as the number of out-of-court settlements in recent years has risen sharply, leaving conflict management staff facing the same challenges as staff in contentious legal proceedings. What's more, since human beings are unable to detach themselves from their emotions indefinitely, they can quickly fall into the trap of bias when it comes to making decisions. It is therefore vital to consider modernizing these alternative dispute resolution methods, in order to make them more effective through new technological means. Online dispute resolution has been around for some years now. However, it's time to add new ingredients to make the recipe even better.
Keywords: ADR; Alternative dispute resolution; Arbitrage; Arbitration; Blockchain; Chatbots; Conciliation; ICT; Internet; Justice; Justice prédictive; MARD; Mediation; Modes alternatifs de règlement de conflits; Médiation; Négociation; ODR; Online dispute resolution; Predictive justice; Règlement de litiges en ligne; TIC; Technologie; Technology; Transaction

A influência de terceiros sobre o controle societário interno: institutos, limites e regime de responsabilidade aplicável - uma análise necessária no âmbito da Lei n. 6.404/1976 - Silva, Ingrid Rodrigues da (Universidade de São Paulo, 2025)
Esta dissertação tem como objetivo analisar os limites jurídicos e o regime de responsabilidade aplicáveis à atuação de credores e demais terceiros alheios à estrutura societária que, direta ou indiretamente, influenciam o controle societário interno em deliberações societárias de sociedades por ações. Trata-se de uma temática ainda incipientemente explorada pela doutrina brasileira, o que impõe desafios teóricos relevantes e reforça a pertinência da investigação. A partir de uma abordagem fundamentada no ordenamento jurídico brasileiro, a pesquisa busca compreender de que modo agentes externos podem interferir no exercício do direito de voto e na condução das decisões estratégicas da companhia. A pesquisa desenvolveu-se inicialmente com a delimitação conceitual e histórica do direito de voto, examinando a dissociação entre a titularidade das ações e o efetivo exercício desse direito, a identificação do acionista controlador e as formas juridicamente reconhecidas de exercício do poder de controle. Na sequência, são analisados figuras ou institutos jurídicos que permitem a influência externa sobre o controle societário - como o penhor de ações, a alienação fiduciária em garantia, o usufruto, cláusulas de veto em geral e a figura do chamado "controle externo" - com ênfase nos efeitos decorrentes de consentimentos prévios ou autorizações concedidas por esses agentes em deliberações societárias. Diante da ausência de regulamentação específica sobre a atuação de credores ou terceiros no âmbito societário, bem como da não recepção, pelo ordenamento jurídico brasileiro, do controle externo como forma legítima de poder de controle, propõe-se uma construção doutrinária orientada à definição de limites objetivos para essa atuação. A proposta leva em consideração os riscos de conflito de interesses entre agentes externos, acionistas e a companhia e a análise da obrigatoriedade (ou não) de observância do interesse social por parte desses terceiros, no curso do processo de influência sobre os acionistas formalmente detentores do controle. Ao final, busca-se responder se o direito societário brasileiro oferece, ainda que de maneira indireta, mecanismos eficazes para coibir eventuais abusos na atuação de terceiros sobre o controle societário, e, em caso de violação, quais as consequências jurídicas e o regime de responsabilidade aplicável. This dissertation aims to analyze the legal boundaries and liability regime applicable to the conduct of creditors and other third parties external to the corporate structure who, directly or indirectly, influence internal corporate control in the decision-making processes of joint-stock companies. This topic remains incipiently addressed in Brazilian legal scholarship, which presents significant theoretical challenges and underscores the relevance of this investigation. Grounded in the Brazilian legal framework, the research seeks to understand how external agents may interfere with the exercise of voting rights and the formulation of strategic decisions within companies. The study begins with a conceptual and historical analysis of voting rights, examining the disassociation between share ownership and the actual exercise of voting power, the identification of the controlling shareholder, and the legally recognized forms of exercising corporate control. Subsequently, the dissertation examines legal mechanisms and arrangements that allow third-party influence over corporate control - such as share pledges, fiduciary transfers of shares in guarantee, usufruct rights, general veto clauses, and the so-called external control - with particular emphasis on the effects arising from prior consents or authorizations granted by these agents in corporate deliberations. Given the absence of specific regulation regarding the role of creditors or third parties in corporate governance, and considering that Brazilian law does not recognize external control as a legitimate form of exercising corporate power, this study proposes a doctrinal framework aimed at defining objective limits to such conduct. The proposal takes into account the risks of conflicts of interest among external agents, shareholders, and the company itself, as well as the analysis of whether these third parties must observe the corporate interest during the process of influencing shareholders who formally hold control. Finally, the dissertation seeks to determine whether Brazilian corporate law provides, even if indirectly, effective mechanisms to prevent abuses in third-party influence over corporate control and, in case of violations, what legal consequences and liability regimes are applicable.
Keywords: Controle societário; Corporate control; Creditors; Credores; Direito de voto; Influence over control; Influenciação sobre o controle; Legal limitations; Limites; Voting rights

Le droit de la concurrence et la protection des données personnelles sur la question d’abus de position dominante : affaire C-252/21 (Meta c. Bundeskartellamt) - Tang Manga, Marcelle Viviane (Université de Montréal, 2025)
L’affaire C-252/21 (Meta c. Bundeskartellamt) traite de la conformité du RGPD avec les pratiques commerciales de Meta et explore la question du rôle de la protection des données dans l’équilibre du jeu de la concurrence, notamment en matière d’abus de position dominante. Elle met d’abord en avant l’hypothèse selon laquelle la collecte et le traitement illicite de données pourraient constituer un facteur de verrouillage du marché à l’endroit des potentiels concurrents tout en renforçant la position dominante de Meta. Ensuite, elle conforte l’idée selon laquelle créer de la concurrence loyale entre les exploitants des données personnelles pourrait constituer un levier capable de renforcer la protection des données personnelles. Bien plus encore, on pourrait déduire de cette affaire un dualisme patent entre l'ultralibéralisme des marchés voulu par le système capitaliste américain, qui prend fait et cause pour le comportement prédateur de Méta, et la volonté protectrice de l’UE à travers son dispositif RGPD et ses politiques anticoncurrentielles. Il s’agira alors pour nous d’analyser l’impact du modèle économique de Meta sur le droit de la concurrence tout en s’interrogeant sur la capacité des outils réglementaires à répondre à la problématique d’abus de position dominante.
Keywords: Abus de position dominante; Abuse of dominant position; Collecte de données; Competencia; Competition law; Concurrence (droit); Consent; Consentement; Data collection; Personal information; Privacy; Publicité ciblée; Renseignements personnels; Targeted advertising; Vie privée

Les partenariats entre fintechs et banques à l’ère de l’intelligence artificielle : enjeux stratégiques et défis juridiques en droit des affaires - Awanvoeke, Larios Borgia Dona (Université de Montréal, 2025)
Les partenariats entre fintechs et banques à l’ère de l’intelligence artificielle redéfinissent les modèles économiques et stratégiques du secteur financier. Face aux mutations technologiques, les banques traditionnelles s’associent aux fintechs pour innover, optimiser leurs services et répondre aux attentes des consommateurs. Toutefois, ces collaborations soulèvent des défis juridiques majeurs en matière de responsabilité, de protection des données et de conformité réglementaire. Ce mémoire analyse ces enjeux en adoptant une méthodologie combinant analyse doctrinale, droit comparé et étude des cadres réglementaires existants. L’approche doctrinale a permis d’explorer les concepts clés des fintechs, des banques et de l’IA, en mobilisant les théories économiques et juridiques pertinentes. L’étude comparative entre l’Union européenne, les États-Unis et le Canada a mis en lumière les différences réglementaires, notamment en matière de protection des données et de régulation de l’innovation. Enfin, l’examen des cadres législatifs actuels et des tendances émergentes, telles que les regulatory sandboxes et les innovation hubs, a permis d’anticiper les évolutions nécessaires pour encadrer ces transformations. Les résultats montrent que si l’IA favorise l’innovation et l’automatisation des services financiers, elle pose également des risques en matière de transparence des algorithmes, de cybersécurité et d’équilibre concurrentiel. L’étude met en évidence la nécessité d’une harmonisation réglementaire et de mécanismes de gouvernance adaptés pour garantir un développement équilibré du secteur. Ce mémoire propose plusieurs recommandations, notamment le renforcement des cadres juridiques sur la responsabilité algorithmique, la création de normes internationales harmonisées et la mise en place de collaborations entre banques, fintechs et régulateurs. Ces mesures visent à assurer un environnement financier sécurisé, innovant et conforme aux impératifs de transparence et de protection des utilisateurs. Ainsi, les partenariats fintechs-banques s’imposent comme un levier stratégique incontournable, nécessitant une régulation adaptée pour concilier innovation et stabilité du marché.
Keywords: Algorithm Transparency; Algorithmic Liability; Artificial Intelligence; Automation; Automatisation; Banks; Banques; Business law; Cadre réglementaire; Comparative Law; Competencia; Competition; Concurrence; Cybersecurity; Cybersécurité; Data Protection; Digital Transformation; Droit comparé; Droit des affaires; Financial Governance; Financial Innovation; Fintechs; Gestion des risques; Gouvernance financière; Innovation Hubs; Innovation financière; Innovation hubs; Inteligência artificial; Intelligence Artificielle; Intelligence artificielle; Partenariats stratégiques; Protection des données; Regulatory Framework; Regulatory Sandboxes; Responsabilité algorithmique; Risk Management; Régulation; Régulatory sandboxes; Strategic Partnerships; Transformation numérique; Transparence des algorithmes

Le travail des enfants en Afrique subsaharienne et la responsabilité internationale des entreprises multinationales - Kouassi, Danielle-Esther Niangoran (Université de Montréal, 2025)
Les droits de l’enfant occupent aujourd’hui une place centrale dans le domaine des droits de la personne. De nombreuses conventions ont été adoptées pour protéger les enfants et leur reconnaître des droits spécifiques à leur condition. C’est ainsi que l’idée de l’interdiction du travail des enfants a été introduite, ce travail nuit à leur développement physique et mental ainsi qu’à leur éducation. Plusieurs organismes internationaux, comme l’Organisation des Nations Unies (ONU) et l’Organisation Internationale du Travail (OIT), se sont engagés à lutter contre ce phénomène. Cependant, en Afrique subsaharienne, cette lutte rencontre de nombreux obstacles et le travail des enfants y est encore monnaie courante. Face à cette situation, la communauté internationale (États, organismes internationaux, organisations non gouvernementales, etc.) a entrepris de nombreuses actions. Malheureusement, celles-ci ont une efficacité limitée en raison de l’absence d’implication d’acteurs primordiaux : les entreprises multinationales. Elles occupent une place de plus en plus importante sur la scène internationale et une partie de ces entreprises profite de l’exploitation des enfants dans les pays d’Afrique subsaharienne sans pour autant reconnaître ce phénomène ou leur implication directe ou indirecte. Aussi, l’état actuel du droit, plus précisément du droit international, rend difficile, voire impossible d’engager leur responsabilité. Ce travail de recherche va donc s’intéresser de plus près aux insuffisances des normes internationales adoptées et à la nécessité d’engager la responsabilité de ces entreprises du point de vue du droit international.
Keywords: Child labor; Children's rights; Conventions de l’OIT; Corporate Social Responsibility; Droits des enfants; Economic exploitation; Entreprises multinationales; Exploitation économique; Human rights violations; ILO conventions; International responsibility; Litiges transnationaux; Multinational corporations; Multinationales; Organisation international du travail; Responsabilité internationale; Transnational litigation; Travail des enfants; Violations des droits humains; international labor organization

Le sopravvenienze nei contratti di durata: tra risoluzione e adeguamento - Votta, Maria Luigia (LUISS Guido Carli, 2025)
La sopravvenienze nei contratti di durata. I contratti di durata–evoluzione della categoria. Le sopravvenienze contrattuali. La risoluzione come prodotto rimediale nei confronti delle sopravvenienze "tipiche". La risposta dell’ordinamento all’impossibilità sopravvenuta della prestazione–presupposti e disciplina. L’eccessiva onerosità sopravvenuta–ratio e presupposti applicativi. La rinegoziazione come strumento di adeguamento contrattuale. Il principio generale di adeguamento nei contratti di durata – il fenomeno dei relational contracts. La rinegoziazione come obbligo giuridico. Le clausole di adeguamento del contratto. La rinegoziazione di fonte pattizia. Le hardship clauses nel diritto internazionale. L’usura come sopravvenienza patologica–prospettive rimediali in un contesto interpretativo articolato. Recenti implicazioni dell'obbligo di rinegoziare. Il Covid-19 come sopravvenienza contrattuale–la normativa emergenziale. L’impatto del Covid-19 sulle locazioni commerciali. La rinegoziazione nel diritto della crisi d’impresa–luci e ombre nel nuovo impianto normativo. Il principio di rinegoziazione nel nuovo codice dei contratti pubblici.

The role of ADR and judicial agreements: legal analysis and behavioral economics insights - Solano Mantilla, Valeria (LUISS Guido Carli, 2025)
From rationality to reality. The evolution of law and economics through the behavioral lens. Understanding how we choose: foundations of behavioral economics. Rethinking law through the lens of behavioral economics. Why law needs behavioral economics. The challenge of integrating behavioral economics into private law: freedom vs regulation. The double-edged sword of behavioral economics: protecting consumers from psychological manipulation. Balancing innovation and consumer rights: a global view on consumer protection in the EU, Italy and Colombia. Alternative dispute resolution and the judicial agreements. The justice system seen though behavioral economics. Judicial agreements: procedural autonomy and enhancing judicial cooperation. Alternative dispute resolution (ADR) and mediation: legal frameworks, party autonomy and behavioral economic. A brief comparative analysis on mediation: EU, Italy and Colombia. Applying behavioral economics in the ADR (mediation).
Keywords: ADR; Alternative dispute resolution; Economic behaviour; Mediation; Médiation

L’exigence d’évaluation d’impact pour responsabiliser les entreprises face aux risques engendrés par l’intelligence artificielle - Pierre-Gilles, Cédrik (Université de Montréal, 2025)
La grande majorité des lois encadrant le développement ou le déploiement de systèmes d’intelligence artificielle (« IA ») à l’échelle mondiale impose aux acteurs privés de réaliser une forme d’évaluation d’impact. Ce type d’exigence vise à opérationnaliser un principe de responsabilité et plus précisément à instaurer une responsabilité ex ante destinée à prévenir les préjudices liés à l’IA, dans un contexte où la complexité et l’opacité de ces technologies entravent l’efficacité des mécanismes de responsabilité ex post. Lorsqu’on s’interroge sur la façon dont les exigences d’évaluation d’impact cherchent concrètement à responsabiliser les entreprises en amont, on constate qu’elles relèvent d’une approche de métarégulation : en incorporant ces exigences aux textes de loi, l’État mobilise les structures de régulation internes des entreprises afin que celles-ci gèrent par elles-mêmes les risques engendrés par l’IA. Les entreprises sont ainsi appelées à recueillir des données, à élaborer des normes, à modifier leurs pratiques – en somme, à réguler leurs propres activités – afin d’atténuer les effets indésirables que leurs projets relatifs à l’IA pourraient avoir sur la société, même lorsque ces effets demeurent incertains. Ainsi comprise, la démarche d’évaluation d’impact obligatoire contribue non seulement à une conduite dite responsable des entreprises, mais aussi à la conception d’une responsabilité juridique aux dimensions sociale et prospective.
Keywords: Artificial Intelligence; Autorégulation; Corporations; Entreprises; Gestion du risque; Impact assessment; Inteligência artificial; Intelligence Artificielle; Intelligence artificielle; Meta-regulation; Métarégulation; Responsabilité; Responsibility; Risk management; Évaluation d’impact

Le potentiel de la propriété intellectuelle pour le développement en Afrique : le cas du droit des marques dans les pays membres de l'OAPI - Massala, Kélicia (Université de Montréal, 2025)
Ce mémoire explore le potentiel du droit des marques comme levier stratégique de développement socio-économique dans les États membres de l’OAPI. En s’appuyant sur une analyse rigoureuse du système juridique harmonisé issu de l’Accord de Bangui, il met en lumière les forces et les limites du cadre actuel, à l’aune des défis structurels, institutionnels et économiques qui caractérisent la région. À travers une approche multidisciplinaire, combinant analyse doctrinale, données empiriques et entretiens de terrain, ce travail examine les mécanismes concrets de valorisation des marques locales, les disparités entre titulaires nationaux et étrangers, ainsi que les stratégies d’accompagnement en matière de sensibilisation, de formation et d’accès au système. Il propose également des pistes de réforme et des recommandations pour renforcer l’écosystème de la propriété intellectuelle au service de l’innovation, de la compétitivité des PME et de la protection des savoirs locaux. En filigrane, ce mémoire interroge la capacité des droits de propriété intellectuelle à contribuer de manière durable à l’émergence économique du continent africain.
Keywords: Développement économique; Economic Development; Innovation; Intellectual property; Legal Reforms; Marques; OAPI; PME; Propriedade intelectual; Propriété intellectuelle; Réformes juridiques; SMEs; Trademarks; Valorisation des savoirs locaux; Valorization of Local Knowledge

L'amélioration de l'accès à la justice au Bénin dans le domaine commercial et foncier : comment les modes alternatifs de règlement des conflits et la technologie peuvent être mis à contribution ? - Agoïnon, Fifamè Danielle Esperancia (Université de Montréal, 2025)
En dépit de l'importance cruciale de la justice au sein de notre société, il est manifeste que le système judiciaire béninois présente d'importants défis en matière d'accessibilité, d'efficacité et de confiance publique. Les coûts de la justice, la perte de contrôle des problèmes, les délais d’attente avant procès, la structure labyrinthique des tribunaux, l'impossibilité de se représenter seul, ainsi que le caractère inhospitalier des tribunaux constituent des indicateurs d'un système judiciaire défaillant. En effet, des limitations dans l'accès à la justice alimentent la méfiance des citoyens à l'égard du système judiciaire étatique. Dans un souci de célérité et d'efficacité de la justice, un vent de généralisation des modes alternatifs de règlement des conflits et de recours des technologies souffle sur les procédures judiciaires en général et sur les procédures civiles et commerciales en particulier. S’inscrivant dans cette logique, la loi n° 2020-08 du 23 Avril 2020 portant modernisation de la justice en République du Bénin n’a pas manqué de faire faire une place aux modes alternatifs de règlement des conflits. Elle met également un accent sur la dématérialisation progressive des procédures judiciaires concernant la saisine des juridictions, le suivi des procédures et le paiement électronique des frais afférents. Cependant, malgré ces mesures à encourager, les juridictions, au risque de rompre, ploient toujours devant les litiges fonciers et commerciaux. La présente étude a pour objet d'analyser les forces et les faiblesses du système judicaire béninois et vérifier si la modernisation des modes alternatifs de règlement des différends et l’intégration de la technologie dans les processus de résolution des différends peuvent être un vecteur de l’accès à la justice au Bénin. Despite the crucial importance of justice in our society, it is clear that the Beninese justice system presents significant challenges in terms of accessibility, efficiency and public trust. The costs of justice, the loss of control of problems, pre-trial waiting times, the labyrinthine structure of the courts, the inability to represent the costs of justice, the loss of control of problems, pre-trial waiting times, the labyrinthine structure of the courts, the inability to represent oneself, as well as the inhospitable nature of the courts are indicators of a broken justice system. Indeed, limitations in access to justice fuel citizens' mistrust of the state justice system. In the interests of speed and efficiency of justice, a wind of generalization of alternative methods of dispute resolution and recourse of technologies is blowing through judicial procedures in general and civil and commercial procedures in particular. In line with this logic, Law No. 2020-08 of 23 April 2020 on the modernization of justice in the Republic of Benin did not fail to make room for alternative methods of conflict resolution. It also emphasizes the gradual dematerialization of judicial procedures concerning the referral of cases to the courts, the monitoring of procedures and the electronic payment of related costs. However, despite these measures to be encouraged, the courts, at the risk of breaking down, are still bending before land and commercial disputes. The purpose of this study is to analyze the strengths and weaknesses of the Beninese judicial system and to verify whether the modernization of alternative dispute resolution methods and the integration of technology into dispute resolution processes can be a vector of access to justice in Benin.
Keywords: ACCESS TO JUSTICE; ADR; Accès à la justice; Business; Bénin; Commercial; Différend; Dispute; Foncier; Information; Land; MARD; Technologie; Technology

The regulation of crypto-assets in South Africa with particular regard to crypto-asset market manipulation - Mgijima, Lwandiso (University of Pretoria, 2025)
Market manipulation is one of the dishonest means used by unscrupulous investors to make unjustified profits. It is conduct which unlawfully interferes with the normal operations of the markets in order to create false appearances with respect to the trading activity or the price of a financial asset. Market abuse is one of the various challenges plaguing the crypto-assets market, and is one of the financial regulators’ priority concerns. This study examines and discusses the problem of market manipulation in crypto-assets, and the need for the enactment of an effective regulatory framework in order to combat this problem and to promote investor protection and safeguard the integrity of the markets. The study finds that South Africa and other countries need to introduce rules in crypto-assets market which aim at regulating the activities of crypto-asset service providers. Currently South Africa has not enacted a comprehensive regulatory framework to address the various illegal uses of crypto-assets. The general approach adopted by South Africa to regulate crypto-assets activities involves subjecting crypto-asset service providers and their activities under the various financial sector laws established to regulate the traditional financial markets. This approach has been criticised as being inefficient in light of the unique risks presented by crypto-assets. The study discusses some of these arguments in detail and concludes by highlighting the need for the adoption of innovative regulations, in the long term, which comprehensively and effectively addressed the various risks presented by crypto-assets which also include market manipulation.
Keywords: Crypto-asset; Crypto-assets; Framework; Manipulation; Markets; Misconduct; Regulation; Service provider

Cadre juridique du partenariat sino-camerounais : colonialité, investissement chinois et développement - Passi Soh, Babette Laurence (Université du Québec à Montréal, 2025)
Le travail de recherche aborde le cadre juridique du partenariat entre la Chine et le Cameroun, en se concentrant sur les impacts de la colonialité, des investissements chinois et du développement national. Le travail présente un sommaire structuré en plusieurs sections, chacune explorant divers aspects des relations sino-camerounaises.Dans la première section, le cadre juridique et politique de développement au Cameroun est examiné, mettant en lumière les influences historiques, notamment coloniales, sur le droit des affaires. Il est souligné que le Cameroun allie des systèmes juridiques de droit civil et de common law, hérités des périodes coloniales françaises et britanniques. Cette dualité rend difficile l’application uniforme des lois, ce qui se traduit par des inégalités dans les investissements étrangers, particulièrement ceux de la Chine, avec un cadre juridique isolé et sans harmonisation efficace présentant des défi s pour le développement économique. La politique de développement camerounaise, illustrée par la Stratégie Nationale de Développement (SND30) et la Vision 2035, vise à transformer l'économie. Les instruments juridiques entourant les partenariats publics-privés (PPP), comme les contrats de type Build-Operate-Transfer (BOT), sont analysés, mettant en avant les défi s d'une dépendance accrue vis-à-vis des financements chinois et des lacunes juridiques. La deuxième section traite du partenariat commercial avec la Chine, en se concentrant sur le Traité bilatéral d'investissement (TBI) et la présence croissante d'entreprises chinoises au Cameroun. Bien que ces investissements apportent des avantages, tels que la modernisation des infrastructures, ils soulèvent des préoccupations quant à la souveraineté économique et à un nouveau colonialisme économique. Le rapport souligne la nécessité d'un cadre normatif cohérent pour gérer les investissements afin d'entraîner une transformation économique durable. Les obstacles à l'atteinte des objectifs de la Vision 2035 sont également discutés, notamment l'incohérence du cadre normatif, la corruption et l'influence des élites. Le document préconise l'intégration de l'Afrikapitalisme, une idéologie économique axée sur le développement durable et inclusif, et suggère des réformes anti-corruption et l'adaptation des lois pour répondre aux besoins spécifiques du Cameroun. Enfin, la conclusion réaffirme l'importance de reconstruire un cadre juridique qui favorise une véritable coopération gagnant-gagnant avec les investisseurs étrangers, en tenant compte des réalités socio-économiques du pays. Le texte conclut en insistant sur la nécessité d'un équilibre entre les intérêts nationaux et l'attraction d'investissements, pour un développement durable et équitable.
Keywords: Afrique; Cameroun; Chine; Droit des affaires; Développement économique; Relations économiques extérieures

A cláusula de não concorrência : análise funcional e estrutural - Bedendi, Luís Felipe Ferrari (Universidade de São Paulo, 2025)
A dissertação propõe analisar a cláusula de não concorrência sob perspectivas funcional e estrutural, explorando suas origens históricas, fundamentos jurídicos e aplicações práticas, especialmente no contexto brasileiro. O estudo busca identificar os elementos essenciais dessa cláusula e avaliar sua compatibilidade com os princípios constitucionais da livre iniciativa e da concorrência, fundamentais à ordem econômica, além de posicioná-la perante o fenômeno da concorrência e o direito concorrencial. A pesquisa utiliza métodos históricos e dogmáticos, abrangendo análises legislativas, doutrinárias e jurisprudenciais. Também incorpora referências ao direito estrangeiro para examinar como a cláusula de não concorrência é tratada em diferentes sistemas jurídicos. A coleta de dados da jurisdição estatal e da atividade do Conselho Administrativo de Defesa Econômica permite compreender as interpretações dos órgãos decisórios brasileiros sobre a matéria. O estudo conclui que a cláusula de não concorrência desempenha um papel vital na proteção de investimentos e elementos imateriais, como clientela e segredos empresariais. Contudo, sua regulamentação no Brasil ainda é fragmentada, com previsões específicas no Código Civil, na Consolidação das Leis do Trabalho e na Lei de Franquias, sem que qualquer deles trate verdadeiramente do aspecto contratual da cláusula. Não obstante, conclui-se ser possível o encontro de elementos funcionais e estruturais comuns à cláusula, independentemente da relação jurídica base, a partir de que se propõe a categorizá-la como um instituto jurídico. Além disso, oferece subsídios para futuras discussões legislativas e jurisprudenciais, destacando a importância de conciliar a proteção de interesses econômicos com a promoção da livre concorrência. This dissertation analyzes the non-compete clause from functional and structural perspectives, exploring its historical origins, legal foundations, and practical applications, particularly in the Brazilian context. The study aims to identify the essential elements of this clause and evaluate its compatibility with the constitutional principles of free enterprise and competition, which are fundamental to the economic order, while positioning it in relation to the phenomenon of competition and antitrust law. The research employs historical and dogmatic methods, encompassing legislative, doctrinal, and jurisprudential analyses. References to foreign law are incorporated to examine how the non-compete clause is addressed in different legal systems. Data collected from state jurisdiction and the activities of the Administrative Council for Economic Defense provide insights into how Brazilian decision-making bodies interpret the matter. The study concludes that the non-compete clause plays a vital role in protecting investments and intangible elements such as clientele and trade secrets. However, its regulation in Brazil remains fragmented, with specific provisions in the Civil Code, the Consolidation of Labor Laws, and the Franchise Law, none of which adequately address the contractual aspect of the clause. Nevertheless, it is concluded that functional and structural elements common to the clause can be identified, regardless of the underlying legal relationship, leading to its proposed categorization as a legal institute. Furthermore, the dissertation offers resources for future legislative and jurisprudential discussions, emphasizing the importance of balancing the protection of economic interests with the promotion of free competition.
Keywords: Antitrust law; Cláusula de não concorrência; Direito concorrencial; Elementos estruturais; Funcionalidade; Functionality; Non-compete clause; Structural elements

La responsabilité civile sur les marchés financiers : les limites de la réglementation des valeurs mobilières quant à la protection des investisseurs en cas de pratiques abusives - Shab Afrouz, Shahrzad (Université de Montréal, 2025)
Ce mémoire étudie les limites de la réglementation des marchés financiers quant à la protection des investisseurs en cas de pratiques abusives et la responsabilité civile des défendeurs quant aux pertes économiques. Il compare les recours disponibles à l’investisseur prévu par le régime de responsabilité civile de la Loi sur les valeurs mobilières du Québec et le droit commun. Il établit l’importance de revoir les mécanismes de protection des investisseurs sur une base régulière pour assurer la stabilité des marchés financiers, tout en reconnaissant que la mise en œuvre de la réglementation des valeurs mobilières joue un rôle important dans la confiance du public sur les marchés financiers. Ce mémoire discute du défi auquel l’investisseur fait face quant au recouvrement des pertes attribuées à une faute commise sur les marchés financiers, particulièrement le défi de l’obtention de l’autorisation préalable du tribunal et de la preuve de causalité. Il faut reconnaitre que, pour établir un équilibre entre la protection des investisseurs et l’efficience des marchés, la coexistence du recours privé et public est nécessaire. Ces mesures ont pour objectif de décourager les pratiques déloyales sur les marchés financiers. De plus, l’étendue des dommages de l’investisseur doit être revue périodiquement et considérée à la lumière du contexte économique en cours pour assurer la cohérence du régime de responsabilité civile. En effet, il est important d’adopter une limite de responsabilité civile qui tient compte de l’aversion au risque de chacune des parties et qui ne désavantage pas l’une d’elles de manière excessive. Ceci permet d’atteindre un meilleur équilibre entre l’intérêt des investisseurs et les acteurs des marchés financiers, et de limiter le risque de poursuites opportunistes.
Keywords: Aversion au risques; Civil liability; Investissements; Investisseur (protection); Investments; Investor protection; Limites de responsabilité; Limits of liability; Marché financier; Protection des investisseurs; Responsabilité civile; Risk aversion; Valeurs mobilières

Climate justice and litigation in the context of South Africa - Chihombe, Denmark (North-West University, 2025)
This study interrogates the intersection of climate justice and litigation in the South African context. It addresses the urgent need for legal methods to address the disproportionate impact of climate change on marginalised communities. As climate change has become one of the greatest global challenges, marginalised communities most keenly feel its impacts, particularly those historically disadvantaged by socioeconomic inequalities rooted in apartheid. What follows is a critical examination of the most important international climate frameworks, in particular the United Nations Framework Convention on Climate Change (hereinafter UNFCCC) and the Paris Agreement, which have shaped the global discourse on climate change. The increasing recognition of the rights of historically marginalised and vulnerable communities underscores the potential role of climate litigation in achieving climate justice for all by holding both government and corporations accountable for their actions and lack thereof in mitigating climate change. The study examines the South African legal framework and recognises its progressive constitution that guarantees environmental rights. On the other hand, the study highlights significant barriers to effective climate action, particularly for the country’s most vulnerable, poor and marginalised populations, who often lack access to legal resources and skills needed for climate action. Using decided climate cases such as Earthlife Africa v. Minister of Environment, the study highlights the problems that plaintiffs often face when it comes to proving causation and the need for expert evidence in such litigation. Finally, the study concludes that while climate litigation offer opportunities for climate justice, the challenges identified need to be addressed to ensure the effectiveness of climate processes in achieving climate justice. The study therefore makes recommendations for strengthening legal aid, promoting public climate litigation and improving community capacity. By implementing these recommendations, climate justice will be achieved so that South Africa can effectively utilise climate litigation to demand climate justice for both current and future generations.
Keywords: Climate change; Global challenges; Justice; Litigation; Marginalised communities

A legal analysis of the application of the FATF grey-listing standards on South Africa - Mthembu, Zanele (North-West University, 2025)
The Financial Action Task Force (FATF) is a watchdog established to counter the abuse of the financial system by criminals for money laundering, the financing acts of terrorists and proliferation financing. For the FATF to achieve its mandate, it came up with a set of global standards in the form of Recommendations. The Recommendations seek to mitigate the risks of money laundering and terrorist financing and to assess whether FATF member countries are taking effective action to combat money laundering and terrorist financing. South Africa is a member of the FATF and therefore, is obliged to comply with the standards set to combat money laundering and terrorist financing and proliferation. The FATF uses assessments done through peer mutual evaluations. In other words, FATF members assess one another’s anti-money laundering and counter-terrorism financing (AML/CTF) regulatory frameworks for compliance with FATF’s standards. Following the FATF's assessment in the years 2003, 2009 and 2018, South Africa’s AML/CTF regulatory framework was found to be weak leading to greylisting in 2023. The greylisting of South Africa follows the findings of strategic deficiencies in the country’s implementation of the FATF AML/CFT standards. Greylisting by the FATF carries various economic and reputational implications for South Africa such as increased scrutiny from international partners resulting in increased compliance costs for financial institutions, an estimated reduction in South Africa’s gross domestic product (GDP) and a decrease in foreign direct investment (FDI). Since the greylisting, South Africa has embarked on a legislative and regulatory journey to address the shortcomings with a view to be taken off the greylist. This dissertation provides a detailed analysis of the FATF standards, evaluates South Africa's legislative and institutional responses in the form of the Prevention of Organised Crime Act 121 of 1998, Financial Intelligence Centre Act 38 of 2001 and the Protection of Constitutional Democracy Against Terrorist and Related Activities Act 33 of 2004, and assess their effectiveness in addressing the identified deficiencies. Recommendations are suggested to assist in fortifying South Africa’s AML/CTF regulatory framework.
Keywords: Accountable institutions; GAFI; Greylist; Money laundering; Mutual evaluation; Recommendations; Terrorism financing

The interpretation of social relations in the environmental, social and governance framework - Nxumalo, Nyiko (North-West University, 2025)
Environmental, social and governance (ESG) issues have gained prominence in recent years. Companies have come to understand their role in the global economy and that their decisions cannot be based solely on profits. They are now required to have regard for the environment in which they operate, to be mindful of the social factors that affect their employees, customers and the community at large, and to ensure that their corporate governance complies with the standards set out in the Companies Act 71 of 2008 and the various King Reports. While ESG has become a buzz word in the corporate world, there is still much uncertainty among stakeholders about what they are required to do and what the reporting requirements, if any, are. Its implementation in South Africa is still in its infancy and there is much uncertainty about what ESG monitoring and compliance truly entail. A perfect illustration of this is the fact that the Johannesburg Stock Exchange (JSE) only published ESG disclosure guidelines for the first time in 2022. This means that until the guidelines were published, hundreds of companies in South Africa had been wondering aimlessly in the dark when it comes to ESG issues. To make matters worse, while environmental issues and corporate governance issues have received significant attention from scholars and legislators in South Africa alike, the "S" in ESG has received little attention. It is often treated as the undesirable stepchild that everyone conveniently forgets is part of the ESG family. The purpose of this study is to highlight the gaps in the existing ESG regulatory framework, which leads to gaps in the understanding and monitoring of the implementation of the social indicators of ESG. The study aims to firstly determine whether companies in South Africa have a proper understanding of the social framework of ESG and whether the current legal and/or regulatory framework in South Africa offers sufficient guidance to n organisations to ensure that they comply with and fully implement the social guidelines of the ESG framework.
Keywords: ESG; ESG Framework; Governance factors; King IV report; Section 29 of Companies Act; Social factors; Social indicators

Expedited procedures in the Multilateral Investment Court: efficiency and consistency - Shouzab, Ali (Uppsala universitet, 2025)
The ongoing ISDS reform, under UNCITRAL Working Group III with a substantial input from the EU, has recently proposed for the establishment of a Multilateral Investment Court (MIC) with an appellate mechanism. Simultaneously, expedited arbitration procedures have gathered significant academic interest in the recent decades. While extensive literature exists on both the MIC development and expedited procedures, their intersection remains relatively unexplored. This dissertation bridges this research gap by analyzing how the best practices from different expedited procedures and EU treaties could be used to establish expedited MIC procedures. Adopting a doctrinal methodology, the research identifies the prominent models and trends in different expedited procedures, accesses their compatibility with the objectives of MIC, and finally proposes a suitable model to attain (cost and time) efficiency and consistency both for the first-tier and appellate proceedings in MIC. By doing so, the study contributes some recommendations for the development of expedited MIC procedures.
Keywords: Appellate Proceedings; Consistency; Efficiency; Expedited MIC Procedures; Expedited Procedures; First-Tier Proceedings; ISDS Reform; Multilateral Investment Court (MIC); UNCITRAL Working Group III

Anonim şirketin haklı sebeple feshinde haklı sebep teşkil edebilecek durumlar - Sunay Ece, Defne (Dokuz Eylül Üniversitesi, 2025)
6102 sayılı Türk Ticaret Kanunu m. 531'de anonim şirketin özel sona erme hallerinden biri olarak haklı sebeplerle fesih düzenlenmiştir. Bu düzenleme ile 6762 sayılı Türk Ticaret Kanunu döneminde anonim şirketin haklı sebeple feshinin mümkün olup olmadığı yönündeki tartışmalar sona ermiş ve anonim şirketin haklı sebeple feshi kurumu hukukumuza kazandırılmıştır. Anonim şirketin haklı sebeple feshi, haklı sebeplerin varlığı durumunda, sermayenin en az onda birini ve halka açık şirketlerde yirmide birini temsil eden pay sahipleri tarafından istenebilir. Anonim şirketin haklı sebeple feshi davası şirket merkezinin bulunduğu yer asliye ticaret mahkemesinde açılır. Kanunda anonim şirketin haklı sebeple feshinde haklı sebep kavramı tanımlanmamış ve haklı sebep teşkil edebilecek durumlara örnek gösterilmemiştir. Kanun gerekçesinde bu kavramın niteliklerinin gösterilmesinin ve tanımlanmasının yargı kararları ve doktrine bırakıldığı belirtilmiştir. İleri sürülen sebeplerin haklı sebep olarak kabul edilip edilmemesi mahkemenin takdirindedir. Yargılama sonucunda mahkemenin şirketin feshine, davacı pay sahiplerinin paylarının değerinin ödenerek şirketten çıkarılmasına veya uygun düşen ve kabul edilebilir diğer bir çözüme karar verme yetkisi bulunmaktadır. Çalışmamız kapsamında anonim şirketin haklı sebeple feshinde haklı sebep teşkil edebilecek durumlar incelenmiştir. Bu inceleme yapılırken kanun metni ve gerekçesi, doktrinde ileri sürülen görüşler ve yargı kararları ile çalışmamız desteklenmiştir. Article 531 of the Turkish Commercial Code No. 6102 regulates the dissolution of a joint stock company for just cause as one of its special grounds for termination. With the introduction of this provision, the debates regarding whether the dissolution of a joint stock company for just cause was possible under the period of the Turkish Commercial Code No. 6762 have been resolved, and the institution of dissolution of a joint stock company for just cause has been incorporated into our legal system. The dissolution of a joint stock company for just cause may be requested by shareholders representing at least one-tenth of the capital, or one-twentieth in publicly traded companies, in the presence of just causes. The lawsuit for the dissolution of a joint stock company for just cause is filed in the commercial court where the company's head office is located. The law does not define the concept of "just cause" in the context of the dissolution of a joint stock company, nor does it provide examples of situations that might constitute just cause. According to the legislative intent, the determination and definition of the characteristics of this concept are left to judicial decisions and legal doctrine. Whether the reasons presented are accepted as just cause is at the discretion of the court. Following the trial, the court has the authority to decide on the dissolution of the company, the payment of the value of the shares to the plaintiff shareholders in exchange for their exit from the company, or another suitable and acceptable solution. This study examines situations that may constitute just cause for the dissolution of a joint stock company for just cause. In this analysis, the text and rationale of the law, views expressed in legal doctrine and judicial decisions have been taken into account.
Keywords: Commercial Law; Corporate law; Dissolution; Joint Stock Company; Just Cause

Anonim şirketlerde imtiyazlı paylar ve imtiyazlı pay sahipleri özel kurulu - Tuğçe Altintaş, Fatma (Ufuk Üniversitesi, 2025)
Serbest piyasada önemli bir işleve sahip anonim şirketlerde, şirkete yeni sermaye sağlamak veya şirketteki mevcut pay sahiplerinin kontrolü elinde tutmak amacıyla imtiyazlı paylar oluşturulur. İmtiyazlı paylar (TTK m.478) ve imtiyazlı pay sahipleri özel kurulu (TTK m.454) ile şirketteki bazı paylara, diğer paylardan farklı ve üstün haklar, koruma mekanizmaları tanınmıştır. Bu çalışma kapsamında imtiyazlı paylar ve imtiyazlı pay sahipleri özel kurulu; 6102 sayılı Türk Ticaret Kanunu'ndaki (TTK) hükümler, mukayeseli hukuktaki düzenlemeler, öğreti görüşleri, Yargıtay kararları ve uygulamadaki sorunlar ele alınarak incelenmiştir. Konumuz ile ilgili tartışmalı hususlar, kanun ve yargı kararlarıyla netlik kazanması beklenen durumlar irdelenerek yeni bir bakış açısı kazandırmak amaçlanmıştır. Bu doğrultuda ''Anonim Şirketlerde İmtiyazlı Paylar ve İmtiyazlı Pay Sahipleri Özel Kurulu'' başlıklı tezimiz dört bölüm olarak hazırlanmıştır. ''İmtiyazlı Paylar'' başlıklı birinci bölümde, imtiyazlı pay kavramı, benzer kavramlar ve anonim şirketlere hakim olan ilkeler ile mukayese edilerek imtiyazlı pay ilkeleri çerçevesinde incelenmiştir. ''İmtiyazlı Pay Çeşitleri'' başlıklı ikinci bölümde, imtiyazlı pay çeşitleri incelenerek, bölümün ana omurgasını oluşturacak şekilde uygulamada en çok tartışılan hususlar olan, oy hakkında imtiyazlı paylar ve yönetim kurulunda temsil edilme hakkında imtiyazlı paylar irdelenmiştir. ''İmtiyazlı Pay Sahipleri Özel Kurulu'' başlıklı üçüncü bölümde imtiyazlı pay sahipleri özel kurulu kavramı, oluşturulma amacı, hukuki niteliği, mukayeseli hukukta imtiyazlı paylar ve imtiyazlı pay sahipleri özel kurulu, imtiyazlı pay sahipleri özel kurulunun toplanma şartları, toplanma süreci, toplanmasını gerektiren kararlar ve toplanmasına gerek olmayan durumlar ele alınarak incelenmiştir. ''İmtiyazlı Pay Sahipleri Özel Kurul Kararlarının Hukuki Etkisi, İptali ve Hükümsüzlüğü'' başlıklı dördüncü bölümde ise imtiyazlı pay sahipleri özel kurulu kararlarına karşı hukuki koruma mekanizmaları incelenmiştir. In joint-stock companies, which have an important function in the free market, privileged shares are created to provide new capital to the company or to maintain the control of the existing shareholders. In the Turkish Commercial Code No. 6102, privileged shares (TTK m. 478) and the special assembly of privileged shareholders (TTK m. 454) are regulated, granting certain shares in the company different and superior rights and protection mechanisms compared to other shares. With in the scope of this study, privileged shares and the special assembly of privileged shareholders have been examined by addressing the provisions of the Turkish Commercial Code No. 6102, comparative law regulations, doctrinal views, Supreme Court decisions, and practical issues. By examining the controversial issues related to our topic and the situations expected to gain clarity through laws and judicial decisions, it is aimed to provide a new perspective. In this context, our thesis titled "Special Shares and Special Shareholders in Joint-Stock Companies" has been prepared in four sections. In the first chapter titled "Preferred Shares," the concept of preferred shares was examined within the framework of preferred share principles by comparing it with similar concepts and the principles governing joint-stock companies. In the second section titled "Types of Preferred Shares," the various types of preferred shares are examined, focusing on the most debated issues in practice, namely, preferred shares with voting rights and preferred shares with representation on the board of directors, which form the main backbone of the section. In the third section titled "Special Assembly of Preferred Shareholders," the concept of the special assembly of preferred shareholders, its purpose of establishment, legal nature, preferred shares in comparative law, and the special assembly of preferred shareholders, the conditions for convening the special assembly of preferred shareholders, the process of convening, decisions requiring a meeting , and situations where a meeting is not necessary have been examined. In the fourth section titled "Legal Effect, Annulment, and Nullity of Preferred Shareholders Special Assembly Decisions," the legal protection mechanisms against the decisions of the preferred shareholders' special assembly are examined.

L'autonomie de la clause compromissoire en droit de l'arbitrage Marocain et Québécois: entre consécration et limites - Rafai, Khawla (Université de Montréal, 2024)
Le principe de l’autonomie de la clause compromissoire est au cœur du mécanisme de l’arbitrage, tout en demeurant complexe et polyvalent. Cette étude met en lumière les différentes dimensions de ce principe, tout en identifiant ses limites face aux exigences fondamentales de justice et d’ordre public. L’autonomie de la clause compromissoire signifie d’abord que cette clause, bien qu’intégrée dans un contrat principal, existe et survit de manière indépendante. Concrètement, cela veut dire qu’une contestation ou une invalidité du contrat principal n’affecte pas automatiquement la clause compromissoire. Cette indépendance permet aux parties de préserver leur engagement à soumettre les litiges à un tribunal arbitral, offrant ainsi une sécurité juridique et une continuité au processus de résolution des conflits. L’arbitrage repose ici sur un engagement volontaire et anticipé, qui ne saurait être remis en cause par des circonstances affectant le contrat lui-même. Au-delà de cette indépendance, l’évolution du principe d’autonomie a permis d’introduire une autre dimension : la liberté de choix dans les règles qui régissent la clause compromissoire. Cela signifie que les parties ne sont pas nécessairement liées aux règles du contrat principal. Cette forme d’autonomie favorise la flexibilité, permettant aux parties de concevoir une procédure arbitrale adaptée à leurs besoins spécifiques. Cependant, cette liberté rencontre certaines limites, notamment en matière d’ordre public, qui agit comme un rempart pour protéger les valeurs fondamentales de justice et d’équité. Un autre aspect fondamental de ce principe est son interaction avec le concept de compétence-compétence, selon lequel le tribunal arbitral est habilité à statuer sur sa propre compétence. Cette relation étroite entre les deux principes peut créer une certaine confusion, car si l’autonomie de la clause concerne sa validité et son indépendance, la compétence-compétence relève plutôt du pouvoir décisionnel des arbitres. Toutefois, ces deux notions, bien que distinctes, contribuent ensemble à garantir l’efficacité de l’arbitrage en permettant de résoudre rapidement les questions liées à la compétence et à la validité de la clause. L’étude aborde également la transmissibilité de la clause compromissoire, qui pose un défi théorique à l’idée d’autonomie. En cas de cession ou de transfert du contrat principal, la clause compromissoire accompagne généralement le contrat, ce qui semble paradoxal par rapport à son indépendance. Cette apparente contradiction s’explique toutefois par la nécessité pratique d’assurer la continuité des mécanismes d’arbitrage, en particulier dans des situations complexes comme les contrats multipartites ou les groupes d’entreprises. Enfin, le principe d’autonomie, malgré sa robustesse et son importance dans l’arbitrage, demeure encadré. La protection des intérêts fondamentaux des parties les plus vulnérables et des principes essentiels de justice impose des limites nécessaires. L’ordre public joue ici un rôle clé en veillant à ce que la liberté contractuelle ne se traduise pas par une atteinte aux droits fondamentaux ou aux valeurs essentielles de la société. En conclusion, l’autonomie de la clause compromissoire est un instrument essentiel qui garantit la stabilité et l’efficacité de l’arbitrage. Elle repose sur une double dynamique : une indépendance par rapport au contrat principal et une flexibilité permettant aux parties d’organiser librement la procédure arbitrale. Toutefois, cette autonomie doit coexister avec des limites claires pour concilier la liberté contractuelle avec les exigences de justice, assurant ainsi un équilibre nécessaire entre efficacité et protection des principes fondamentaux. The principle of the autonomy of the arbitration clause is central to the arbitration mechanism, while remaining both complex and multifaceted. This study sheds light on the various dimensions of this principle and identifies its limits in the face of fundamental justice and public policy requirements. The autonomy of the arbitration clause primarily signifies that the clause, although incorporated into a principal contract, exists and survives independently. In practical terms, this means that a dispute regarding or the invalidity of the principal contract does not automatically affect the arbitration clause. This independence enables the parties to uphold their agreement to submit disputes to arbitration, thereby ensuring legal certainty and continuity in conflict resolution processes. Arbitration thus rests on a voluntary and preemptive commitment that cannot be undermined by circumstances affecting the main contract. In addition to this independence, the development of the principle of autonomy has introduced another significant aspect: the freedom of the parties to determine the rules governing the arbitration clause. This autonomy allows the parties to deviate from the rules of the principal contract, fostering flexibility and enabling the design of arbitration procedures that meet their specific needs. However, this freedom is not without limits, particularly where public policy intervenes as a safeguard to preserve fundamental principles of justice and fairness. A crucial component of this principle is its interaction with the kompetenz-kompetenz doctrine, which empowers the arbitral tribunal to rule on its own jurisdiction. This close relationship between the two concepts may cause confusion: the autonomy of the arbitration clause concerns its validity and independence, whereas kompetenz-kompetenz pertains to the decision-making authority of arbitrators. Despite their distinctions, both principles collectively enhance the effectiveness of arbitration by facilitating the prompt resolution of jurisdictional and validity-related challenges. This study also explores the issue of the arbitration clause’s transmissibility, which presents a theoretical challenge to the notion of autonomy. In cases where the principal contract is assigned or transferred, the arbitration clause typically follows the contract, creating a seemingly paradoxical situation regarding its independence. This apparent contradiction can, however, be justified by the practical need to maintain the continuity of arbitration mechanisms, particularly in complex contexts such as multiparty contracts or corporate groups. Ultimately, despite its essential role and resilience, the autonomy of the arbitration clause is subject to necessary constraints. The protection of vulnerable parties and the preservation of fundamental principles of justice impose clear limitations. Public policy serves as a crucial safeguard to ensure that contractual freedom does not infringe upon fundamental rights or societal values. In conclusion, the autonomy of the arbitration clause is a cornerstone of arbitration’s stability and effectiveness. It is characterized by independence from the principal contract and the flexibility afforded to the parties in shaping their arbitration proceedings. However, this autonomy must be balanced against clear limits to harmonize contractual freedom with justice requirements, ensuring an essential equilibrium between efficiency and the protection of core principles.
Keywords: Arbitrability; Arbitrabilité; Arbitration; Arbitration clause; Autonomie; Autonomy; Clause compromissoire; Extension; Ordre public; Public policy; Transmissibility; Transmission

Perspectives of post-commencement financiers regarding their voting rights on a business rescue plan - Van Niekerk, Larisa (University of Pretoria, 2024)
Post-commencement financiers provide a lifeline to companies under business rescue and these financiers have their best interest in the survival of these companies. Should it be that the business rescue plan is unsuccessful, the chances are that the post commencement financiers will be the largest creditors. In Wescoal Mining (Pty) Ltd v Mkhombo NO, a dispute arose regarding the appropriate adoption of a business rescue plan during the meeting. One critical legal issue was whether the Companies Act bestows voting rights exclusively to the company's creditors who existed at the initiation of business rescue, or if creditors accruing after the commencement may also partake in voting on the plan. Following an assessment by Judge Wilson, it was established that only creditors with claims predating the commencement were eligible to participate in the voting process. Subsequently, Judge Wilson believed that section 135 of the Companies Act places post-commencement financiers as creditors in a different class and provides for their protection and interests in a different way. Against this background, the dissertation evaluates the position of post-commencement creditors when it comes to voting on a business rescue plan.
Keywords: Business rescue; Company law; Creditors; Insolvency; Insolvency law; Life-line; Post-commencement creditors; Post-commencement finance

Le projet d'un brevet africain à effet unitaire - El Ghassem, El Ghassem (Université de Montréal, 2024)
Le brevet est un titre de propriété industrielle, qui confère à son titulaire une exclusivité d’exploitation de l’invention. À l’heure actuelle, il n’existe pas de véritable brevet africain, il existe seulement une procédure d’enregistrement unique auprès de l’organisation africaine de propriété intellectuelle (OAPI). Le brevet africain unitaire est un projet de recherche, inspiré du brevet européen à effet unitaire. Ce brevet permettra l’obtention d’une protection dans tous les pays africains, membres de l’OHADA et l’OAPI, par le biais du dépôt d'une seule demande auprès du nouvel office du brevet africain unitaire (OBAU). L’idée d’instaurer un brevet africain unitaire (BAU) émerge comme une entreprise d’une magnitude cruciale au sein du contexte évolutif de l’essor économique du continent africain. Dans le monde, présentement, il existe plusieurs systèmes de brevets unitaires, notamment celui du CGG, Eurasie, et le brevet européen à effet unitaire qui servira d’ailleurs de modèle pour le brevet africain unitaire. Le BAU est un nouveau titre de propriété intellectuelle, qui consiste à produire un effet juridique attribué à un nouveau titre : le brevet africain unitaire. C’est un nouvel instrument de protection et un droit de propriété intellectuelle, dans la mesure où il nécessite une procédure spécifique de délivrance. De plus, l’effet unitaire ne possède pas une durée déterminée, il naît et disparaît par application des règles particulières. L’une de ses caractéristiques principales est la faculté de fournir une protection uniforme et de produire les mêmes effets dans tous les États membres participants. Il s’agit donc d’une protection unitaire et dont son obtention est soumise à des conditions qui doivent être scrupuleusement respectées pour pouvoir bénéficier des prérogatives octroyées par le BAU. Enfin, son annulation ou sa révocation résulte du droit de l’OHADA et OAPI sur le nouveau brevet africain unitaire. Le développement économique de l’Afrique se trouve indéniablement lié à sa capacité à encourager l’innovation, à protéger les droits de propriété intellectuelle et à exploiter les ressources créatives de ses citoyens. À une période où la préservation des inventions et des innovations se révèle impérative afin de catalyser la croissance économique, l’établissement d’un mécanisme de brevetage harmonisé propose des perspectives considérables. Ce mémoire vise à mettre en lumière l’importance capitale de l’implantation d’un brevet africain unitaire en fournissant une étude approfondie de la problématique. Dans un premier temps, nous étudierons l’état des lieux d’un brevet unifié sur le plan européen et africain puis nous envisagerons dans un second temps la création d’un brevet africain à effet unitaire.
Keywords: African Patent office; African judicial institutions; Brevet à effet unitaire; Droit de la propriété intellectuelle; European Patent Office; Industrial property and patents; Institutions judiciaires africaines; Intellectual property; Juridiction unifiée du brevet à effet unitaire; OAPI; OHADA; Office du brevet africain unitaire; Office du brevet européen; Propriété industrielle et brevet d’invention; Qualitative research; Unified Patent; Unified Patent Court with unitary effect; Étude qualitative

Climate change and international investment law : lessons from Africa's investment treaty practice - Mogashoa, Lebogang Paul (University of Pretoria, 2024)
This dissertation critically analyses new generation continental, regional and bilateral investment treaties in Africa with the aim to explore enhancements that could be made thereto in order to enable African citizens to hold investors accountable for investment-related climate change issues in Africa. The main research question answered in the dissertation is: to what extent does African investment treaty practice incorporate climate change-related provisions and investor accountability for climate change. The dissertation analysed traditional investment treaties, particularly noting their silence on climate change and investor accountability, and their partiality to investor protection. Using the AfCFTA Investment Protocol as an anchor alongside other new generation continental, regional and bilateral investment treaties in Africa, it discusses a fundamental contemporary shift in African investment treaty practice towards ensuring sustainable investments and greater investor accountability for sustainability in Africa. It also explores the various limitations in these new generation investment treaties that still make investor accountability. In the end it proposes reforms to the Investor-State Dispute Settlement provisions of these investment treaties to recognise citizen-led arbitral claims against investors, utilising the Hague Rules on Business and Human Rights as the procedural infrastructure for handling arbitration of such claims.
Keywords: AfCFTA; African Continental Free Trade Area; Climate change; ISDS; Investment treaties; Investments; Investor-State Dispute Settlement

The relationship between the business rescue practitioner and the directors of the company - Mokoka, Neo (University of Pretoria, 2024)
This dissertation on the relationship between the business rescue practitioner and the directors of the company under business rescue. In essence, this dissertation investigates whether a conflict arises between the duties, roles and powers of the business rescue practitioner and those of directors of the financially distressed company. The aim of this dissertation is to study what are the limitation on duties, roles and powers of directors of the company as a result of the appointment of the business rescue practitioner and the extent thereof. In achieving the above objective, this dissertation commences with setting out the background of business rescue proceedings in South Africa by analysing provisions of Chapter 6 of the Companies Act 71 of 2008 which has introduced “a new corporate rescue procedure” in South Africa, being business rescue. The focus is on provisions dealing with duties, roles and powers of directors in the ordinary course as set out in section 66, 75 to 77 of the Act. The focus then shifts to the provisions dealing with the commencement of business rescue proceedings, the appointment of the business rescue practitioner and his duties, roles and powers. In order to establish whether a conflict truly exists between the duties, roles and powers, various sources dealing with this issue are considered. In order to assess whether there are solutions in dealing with the conflict and/or limitation that arises, this dissertation includes a comparative study on selected foreign jurisdictions dealing with the interaction between the board of directors and business rescue practitioner are considered. In particular, this dissertation considers corporate rescue mechanisms in the Commonwealth of Australia, the United Kingdom and the United States of America. The purpose of the comparative study is to determine which lessons can be learned from the practices in the aforementioned jurisdictions. The overall objective of this study is to determine how the South African legal framework pertaining to the interaction between directors and business rescue practitioners can be enhanced.
Keywords: Business rescue; Business rescue practitioner; Companies Act 71 of 2008; Comparative study; Duties of directors; Limitations on powers; Powers of directors; Roles of directors; US bankruptcy code

Theories on the nature and purpose of the company and their implications for corporate governance - Ramalho, Anna Francina (University of Pretoria, 2024)
Despite the emergence of corporate governance as a formal discipline more than thirty years ago, the proliferation internationally of scholarly work on the topic and its formal regulation over this period, the scope, definition and direction of corporate governance remain contested. Company theories could potentially assist in this regard but have been inconsistent in their explanations of the both the means and ends of corporate governance. This has led to scepticism about the efficacy of theories to illuminate the phenomena associated with companies and company law. Notwithstanding, theory is critical as it makes explicit what is implicit in policymaking by regulators, as well as in the behaviour and decision-making by corporate actors, so that regulation and decisions are transparent for analysis and evaluation. The study, therefore, set out to provide a synthesis and doctrinal analysis of the main theories on the nature and general purpose of corporations in historical context. It was found that objections can be raised against all of these theories to a greater or lesser extent for inaccurate portrayal of the law, limited explanatory power and detachment from the real word. This study shows that corporate theories are a product of the settings in which they have developed and consequently none of these theories represents a universal or absolute truth, nor are they an inevitability due to widespread adoption and use. This leaves room for new formulations of the corporate form and its purpose fit for today’s context with its political, social and environmental challenges. This dissertation also includes further directions for theoretical exploration.
Keywords: Contractarianism; Corporate governance; Entity theories; Shareholder primacy; Stakeholder theories

Selected problem areas pertaining to the removal of directors from office - Shange, Thandokuhle Wandile (University of Pretoria, 2024)
This paper constitutes a composite analysis of the legal framework and procedures for removing directors and the key challenges presented by the framework. It achieves this by looking at four legal questions: Firstly, it looks into what is the legal framework for director removal in South Africa, secondly, it delves into the challenges and/or uncertainties presented by this process, and further explores if there are any possible learnings South Africa can learn from foreign jurisdiction.
Keywords: Companies Act 2008; Comparative company law; Director removal; Director’s right; Judicial review; Section 71

Proposed legal reforms to protect South Africa's informal social security - Zeelie, Robin Erin (University of Pretoria, 2024)
Informal social security is a non-governmental form of social security between kin and/or community members and is a prevalent practice in South Africa. The question this dissertation analyses is whether the South African government fails in its constitutional duty to protect and advance informal social security. The dissertation limits itself to analysing cash transfers through social grants, and social insurance in the Unemployment Insurance Act and the Compensation for Occupational Injuries and Diseases Act. This dissertation delineates its definition of informal social security, historically contextualises its practice, and explains the contemporary formal social security framework. This dissertation finds five prominent shortcomings in the formal framework, and that these shortcomings have a profoundly negative, weakening effect on informal social security, as the more people who rely on informal mechanisms, the less it can respond to needs arising from life contingencies, shocks, and risks. The dissertation concludes by analysing three legal reform proposals the state can implement: extending existing social insurance frameworks to those in the informal sector, promoting cooperatives as a formal platform for the informal, and the basic income grant.
Keywords: Basic income grant; Cooperatives; Duty; History; Informal social security; Republic of South Africa; Social assistance; Social security

Extinção dos contratos de colaboração empresarial: uma abordagem pela teoria dos contratos relacionais - Barros, Simone Rodrigues Alves Rocha de (Universidade de São Paulo, 2024)
The work proposes to investigate the extension of collaboration contracts through traditional tools that rely on the classic contractual model based on exchange and whether these solutions are more suitable for this type of contract. The theory of contracts is to assist in the task of understanding the specifics and the environment of business collaboration contracts and the prospect of terminating the relationship due to the lack of collaboration, based either on default or on the impossibility of the performance itself in the interest of the creditor. In collaboration contracts, collaboration is, by the very definition of these contracts, the main obligation, integral to the core of the contractual object. It is collaboration that is one of the other obligations, allowing the configuration of the common project as a contract. In this type of relationship, the binomial provision and consideration is multifaceted, as are the positions of creditor and debtor. In this context, the study of these collaboration contracts requires a more comprehensive and complex view of the institutes that, originally, were formulated for a tight exchange relationship and for well-defined contractual positions. What we intend to confirm in this research is that the lack of collaboration, in this type of contract, can lead to positive violation or absolute default, which must be determined according to the interest of the creditor which, in corporate contracts, has to do with the economic function, with its own contractual program. Given the difficulty of characterizing a positive breach of the contract or, even more so, absolute default, the investigation also encompasses a broadening of the perspectives of the default itself, to conclude that the performance ultimately serves the interest of the creditor (understood in an amplified position) and can only be read from the economic function of the business. When collaboration between the parties is no longer possible, the specific execution of obligations appears useless and involving.

'Banking' on artificial intelligence to enhance bank risk management - Chiba, Mayuree (University of Pretoria, 2024)
This dissertation investigates the impact of digital transformation on risk management within the banking sector, emphasizing the integration of artificial intelligence (AI) in enhancing operational risk management. It examines key research questions about how digitisation reshapes risk management practices, the extent to which South African banks align with international standards, and the role of AI in advancing these frameworks. The study finds that AI holds substantial potential to improve risk management, particularly in managing operational risks, while underscoring the indispensable role of human oversight. Ultimately, this shift toward a more AI-driven, adaptive approach marks a pivotal evolution in the financial sector, suggesting that the future of risk management can indeed rely on AI's transformative capabilities.
Keywords: Artificial Intelligence; Bank; Inteligência artificial; Intelligence Artificielle; Operational risk; Risk management

Limites e desafios do plano de recuperação judicial alternativo de credores - Garcia, Carlos Alberto Junqueira de Andrade (Universidade de São Paulo, 2024)
Esta dissertação tem como objetivo analisar, de forma aprofundada, os principais limites e desafios do plano de recuperação judicial alternativo, cuja legitimidade de apresentação é dos credores e subsidiária à do devedor, instrumento que foi introduzido nas recuperações judiciais apenas recentemente, por meio das alterações promovidas pela Lei no 14.112/2020 na Lei no 11.101/2005 (legislação de insolvência empresarial brasileira). Inicialmente, será explorado o contexto e os motivos que levaram o legislador pátrio a substituir o Decreto-Lei no 7.661/1945, regramento de insolvência que vigeu no Brasil por quase 60 (sessenta anos), por um novo modelo de reestruturação empresarial com natureza e objetivos completamente distintos. Serão feitas, então, breves considerações sobre os processos que sucederam a concordata, a recuperação extrajudicial e a recuperação judicial, destacando o fato de que foi por meio desta última que se recuperou a primazia da negociação, e os credores passaram a ser os principais responsáveis por decidir o destino da empresa em crise. Será feita, então, a análise do plano de recuperação judicial, principal documento e objetivo primário do processo, sua natureza jurídica, conteúdo obrigatório, liberdade de meios de reestruturação, procedimento para a sua aprovação e os limites que devem ser observados. Traçados os seus contornos principais, adentrar-se-á no estudo da sua modalidade alternativa, que pode ser apresentada pelos credores apenas de forma subsidiária e em determinada situações, que serão enfrentadas. Feito isso, serão investigados os limites do plano alternativo de credores que, além dos próprios limites que já incidem sobre o plano do devedor (uma vez que se altera apenas a legitimidade para a sua apresentação), outros específicos que devem igualmente ser observados quando de sua apresentação. Além disso, será demonstrado que, além dos limites legais, existem, ainda, diversos outros desafios de ordem prática que limitam a aplicação dos planos alternativos, especialmente diante das lacunas legais existentes, fazendo com que a sua aplicação prática permaneça ainda restrita, e muito aquém do que foi idealizado pelo legislador. Por fim, considerando que os planos alternativos são um importante instrumento que pode viabilizar a apresentação de propostas melhores pelos devedores (sob pena de ser-lhes imposto um plano de cuja elaboração não participou e cujo conteúdo muito provavelmente não concordará) e tornar mais céleres os processos de recuperação judicial, melhorias na legislação são imprescindíveis, e são feitas sugestões que podem servir como esboço para tanto. This dissertation aims to analyze, in depth, the main limits and challenges to the alternative judicial plan of reorganization, whose presentation legitimacy belongs to the creditors and is subsidiary to the debtor\'s, an instrument that was introduced in judicial reorganizations only recently, through the amendments promoted by Law No. 14,112/2020 in Law No. 11,101/2005 (Brazilian corporate insolvency legislation). Initially, it will be explored the context and reasons that led the Brazilian legislator to replace Decree-Law No. 7,661/1945, an insolvency rule that was in force in Brazil for almost 60 (sixty years), with a new model of business restructuring with a completely different nature and objectives. Brief considerations will then be made on the processes that succeed concordata, extrajudicial reorganization and judicial reorganization, pointing out the fact that it was through the latter that the primacy of negotiation was regained, and creditors became the main responsible for deciding the fate of the company in crisis. An analysis will then be made of the judicial reorganization plan, the main document and primary objective of the reorganization process, its legal nature, mandatory content, freedom of restructuring means, procedure for its approval and the limits that must be observed. With its main contours pointed out, its alternative modality will then be studied, which can be presented by creditors only in a subsidiary way and in certain situations, which will be analyzed. Once this is done, other specific limits to the creditors alternative plan of reorganization will be investigated, in addition to the limits that already affect the debtor\'s plan (since only the legitimacy for its presentation changes). Furthermore, it will be demonstrated that, in addition to legal limits, there are also several other practical challenges to the alternative plans of reorganization that restrict their application, especially given the existing legal gaps, which is yet far lower than what was idealized by legislator. Finally, considering that alternative plans are an important instrument that can force debtors to present better proposals (under penalty of being imposed a plan that they did not elaborate and whose content they most likely will not agree with) and optimize the judicial reorganization processes, improvements in legislation are essential, and suggestions that can serve as an outline for this are made.
Keywords: Alternative plan; Challenges; Creditors plan; Desafios; Judicial reorganization; Judicial reorganization plan; Limites; Limits; Plano alternativo; Plano de credores; Plano de recuperação judicial; Recuperação judicial

Limites à atuação do acionista controlador no regime de recuperação judicial - Dias, Laís Dumitrescu (Universidade de São Paulo, 2024)
Esta Dissertação examina a figura do acionista controlador à luz do contexto da recuperação judicial, com ênfase na legislação brasileira, especialmente a Lei no 11.101/2005, que regula a recuperação de empresas no Brasil. A recuperação judicial é um instrumento jurídico que visa viabilizar a superação de uma crise econômico-financeira da empresa devedora, garantindo a sua continuidade e preservação da função social. Ao mesmo tempo em que o acionista controlador mantém a sua posição de direito após o ajuizamento da recuperação judicial, essa nova situação em que a companhia se encontra poderá alterar de maneira substancial a forma e contornos do exercício do seu poder de controle, seja por força de disposições legais ou pelo surgimento de agentes externos que passarão a ter maior influência nos negócios da companhia, como a coletividade de credores. A fim de analisar as raízes por trás dessas interferências, a Dissertação parte inicialmente de uma investigação da evolução histórica do tratamento legal do acionista controlador no Brasil, tanto do prisma do direito societário quanto do direito falimentar. Em um segundo momento, o trabalho se debruça sobre os impactos específicos da recuperação judicial na atividade do acionista controlador, sempre em comparação entre o que se espera e se observa do comportamento do acionista controlador em situações normal da atividade da companhia. Por fim, serão apresentadas as conclusões extraídas do estudo. This work examines the figure of the controlling shareholder in the context of judicial reorganization, with an emphasis on Brazilian legislation, especially the Brazilian Bankruptcy Act n. 11,101/2005, which regulates the reorganization of companies in Brazil. Judicial reorganization is a legal instrument that aims to make it possible to overcome an economic and financial crisis of the debtor company, guaranteeing its continuity and preserving its social function. While the controlling shareholder retains its position after the filing of the judicial reorganization, this new situation in which the company finds itself can substantially alter the form and contours of the exercise of its power of control, either by virtue of legal provisions or by the emergence of external agents who will have greater influence on the company's business, such as the collectivity of creditors. In order to analyze the roots behind these interferences, the work begins by investigating the historical evolution of the legal treatment of the controlling shareholder in Brazil, both from the perspective of Corporate Law and Bankruptcy Law. Secondly, the work focuses on the specific impacts of judicial reorganization on the activity of the controlling shareholder, always comparing with what is expected and observed of the controlling shareholder's behavior in the company's normal activity. Finally, the conclusions drawn from the study will be presented.
Keywords: Acionista controlador; Controle externo; Controlling shareholder; Creditors; Credores; External control; Joint-stock company; Judicial reorganization; Poder de controle; Power of control; Recuperação judicial; Sociedade anônima

Optimisation du management stratégique et opérationnel de ligne maritime congolaise SA, entreprise publique commerciale en république démocratique du Congo (2019-2023) - Mupier Muka, Naomie (Université de Liège, 2024)
Les entreprises publiques congolaises ont fait l'objet de réformes en juillet 2008, car elles n'atteignaient pas les objectifs qui leur avaient été assignés en termes de contribution à l'économie nationale et de réponse aux problèmes sociaux de la communauté. Certaines ont été transformées en établissements publics ou en sociétés commerciales, tandis que d'autres ont été dissoutes et liquidées. Cependant, la question de l'orientation stratégique des sociétés commerciales publiques congolaises au regard de ces objectifs reste posée. Ces entreprises mettent-elles en place les outils de management stratégique nécessaires pour les atteindre ? Cette étude visait donc à analyser l'effectivité et la performance du management stratégique dans ce secteur, ainsi que son mécanisme opérationnel, en prenant le cas de l'entreprise LMC SA. Plusieurs outils techniques ont été utilisés, notamment l'analyse documentaire et des entretiens semi-directifs. Les résultats montrent un certain déficit dans la planification stratégique de ces entreprises, notamment au niveau de la gestion des ressources humaines, matérielles et financières. Sur la base de ces constats, l'étude formule quelques recommandations managériales : • Restructuration des prérogatives de l'organe de gouvernance ; • Réévaluation du capital humain et réduction des postes en trop ; • Allocation objective des ressources financières grâce à une démarche de benchmark.
Keywords: Entreprise publique commerciale; Management stratégique; République Démocratique du Congo

Facilitating Trade through Rules of Origin: A Consideration of the African Continental Free Trade Area - Okoroma, Blessing Ijeoma (University of Calgary, 2024)
Rules of origin play a pivotal role in free trade agreements. Apart from serving as a tool to distinguish goods by determining the nationality of a product, rules of origin have the capacity to increase trade relations or deter it. Of course, it is the hope of any viable state to increase profitable trading relations, and if rules of origin can help with that, it becomes expedient to fully understand how these rules of origin operate. In Africa, we see rules of origin being implemented amongst the Regional Economic Communities (RECs), but this has come with many struggles. In fact, low intra-African trade can be narrowed down to complex rules of origin regimes deployed in regional agreements in Africa. As of date, the major RECs have each implemented different rules of origin, leading to the co-existence of conflicting rules of origin across Africa. This non-uniformity in the rules of origin regimes in Africa has resulted in low continental trade in Africa. As such, these RECs have not yielded the expected increase in intra-African trade. With the creation of the African Continental Free Trade Area (AfCFTA), which currently doubles as the latest and largest FTA in Africa, it is expected that better rules of origin will be deployed to mitigate the existing intra-African trade deficits. This thesis thus deploys a doctrinal approach in determining whether AfCFTA’s rules of origin are positioned to achieve greater intra-African trade. Consequently, this thesis uncovers some lapses in AfCFTA’s rules of origin and calls for harmonization of all the rules of origin in Africa and recommends a possible amendment to Article 19 of the Agreement establishing AfCFTA to accommodate the intended harmonization.
Keywords: African Continental Free Trade Area; Free Trade Area; Rules of Origin

Mise en exergue de l’importance des enjeux de durabilité et de transparence dans l’arbitrage du CIRDI - Sanchez, Matthias Jean Cyril (Université de Montréal, 2024)
Il est un fait peu contestable que le développement durable, en tant que sujet d’actualité mondiale, prend une place de plus en plus centrale des discussions ayant cours dans un monde de plus en plus industrialisé et globalisé. Dans cette nouvelle ère où les défis environnementaux, économiques, sociaux, culturels ou encore climatiques se multiplient et se complexifient, il devient de plus en plus primordial d’axer les réflexions internationales vers un meilleur équilibre des croissances de chacun, le tout, en tenant compte des enjeux de durabilité. C’est dans ce contexte que s’inscrit le présent mémoire, axé sur la mise en lumière de l’importance des enjeux environnementaux et de transparence à travers les procédures et les jurisprudences de l’arbitrage du Centre international pour le règlement des différends relatifs aux investissements (CIRDI). Le présent argumentaire visera donc à apporter un éclairage nouveau sur les défis auxquels le CIRDI est confronté dans l’intégration des principes de développement durable et de transparence, notamment, dans ses décisions, à travers les implications des normes internationales sur le comportement des États et des investisseurs. Ce mémoire s'adresse ainsi principalement à ceux qui s'intéressent aux développements du droit international des investissements et de la durabilité des conséquences que ce dernier permet. Il vise aussi à contribuer au débat en proposant des recommandations concrètes permettant un alignement optimal des pratiques du CIRDI avec celles d’autres organes d’arbitrage nationaux et internationaux et avec les exigences de transparence et de durabilité.
Keywords: Arbitrage international; Bilateral Investment Treaties (BITs); Business law; Centre international pour le règlement des différends relatifs aux investissements (CIRDI); Droit des affaires; Droit international; Droits humains; Durabilité; Développement durable; Human rights; International Centre for Settlement of Investment Disputes (ICSID); International arbitration; International investment; International law; Investissement international; Sustainability; Sustainable development; Traité bilatéral d’investissement (TBI); Transparence; Transparency

Patentes de invenção, tecnologia e desenvolvimento : exploração local como requisito constitucional e legal das patentes - Vera, Maria Carolina Rezende (Universidade de São Paulo, 2024)
A transferência de tecnologia e a capacitação tecnológica no Brasil são temas relevantes para o debate jurídico nacional, considerando a condição brasileira como país em desenvolvimento. Nesse contexto, a exploração do objeto do direito de patente de invenção em território brasileiro, prevista no art. 68, § 1o, inc. I, da Lei no 9.279/1996, ganha importância. Ao configurar-se como um dos requisitos para o licenciamento compulsório, esse instituto contribui para o alcance das finalidades dos direitos de propriedade intelectual estabelecidas no art. 5o, inc. XXIX, da Constituição Federal de 1988, quais sejam: o interesse social e o desenvolvimento econômico e tecnológico. A partir da matriz constitucional dos Direitos de Propriedade Intelectual, é possível identificar o trígono de finalidades traçadas pelo constituinte originário para esses direitos. Ademais, tais propósitos encontram-se ainda refletidos na Ordem Social brasileira, nos arts. 218 e 219 da Constituição Federal; pois são tarefas do Estado a promoção da inovação e da autonomia tecnológica. A Lei no 9.279/1996 guia-se pelos preceitos estatuídos na Carta Magna, concedendo proteção e privilégio temporário às invenções dotadas de novidade, atividade inventiva e aplicação industrial, nos termos do seu art. 8o. Destaca-se que a exclusividade só é justificada se estiver presente o contributo mínimo. Como é possível extrair dos textos legais, o Estado retira do mercado uma parcela de liberdade de atuação dos agentes econômicos, delegando a gestão privada dos bens a um só deles, com o objetivo de atingir a inovação. Por tais motivos, a legislação prevê uma ameaça aos titulares da patente que não explorem seus direitos dentro do país. A exploração no território brasileiro torna-se uma ferramenta à disposição dos países que não são desenvolvidos para o alcance da inovação. Assim, a presente dissertação propõe-se a relacionar o mecanismo da exploração local aos fins constitucionais e legais das patentes. Por meio de pesquisa qualitativa, aplicada, exploratória e bibliográfica e utilizando os métodos dedutivo e hipotético-dedutivo, este trabalho busca construir uma interpretação sobre a tensão entre acesso de agentes econômicos às tecnologias, exploração das patentes e garantia de exclusividade. O estudo observa que a exploração local é um recurso à disposição dos países em desenvolvimento para que se alcance a inovação e o desenvolvimento econômico e tecnológico. A atuação do Estado no domínio econômico, especialmente no campo dos direitos de propriedade intelectual, foi um recurso utilizado por países atualmente desenvolvidos para alcançar o atual estágio tecnológico em que se encontram. Por tal motivo, é possível que as nações em desenvolvimento utilizem o requisito da exploração obrigatória de patentes em território nacional para difundir avanços sociais, tecnológicos e econômicos. The transfer of technology and technological training within Brazil are relevant topics for the national legal debate, considering the Brazilian condition as a developing country. In this context, the local patent working requirement in Brazilian territory, provided for in art. 68, § 1, inc. I, of Law No. 9,279/1996, gains importance. By being one of the legal requirements for compulsory licensing, this institute contributes to the achievement of the purposes of intellectual property rights established in art. 5th, Inc. XXIX, of the Federal Constitution of 1988, namely: social interest and economic and technological development. From the constitutional matrix of Intellectual Property Rights, it is possible to identify the trigon of purposes traced by the original constituent for these rights. Furthermore, such purposes are still reflected in the Brazilian Social Order, in arts. 218 and 219 of the Federal Constitution; because it is the State\'s task to promote innovation and technological autonomy. Law no 9.279/1996 is guided by the precepts established in the Magna Carta, granting protection and temporary privilege to inventions endowed with novelty, inventive step and industrial application, under the terms of its art. 8th. It should be noted that exclusivity is only justified if the minimum contribution is present. As it is possible to extract from the legal texts, the State withdraws from the market a portion of the freedom of action of economic agents, delegating the private management of assets to one of them, with the objective of achieving innovation. For these reasons, the legislation poses a threat to patent holders who do not exploit their rights within the country. Exploration in Brazilian territory becomes a tool available to countries that are not developed to reach innovation. Thus, the present dissertation proposes to relate the mechanism of local working to the constitutional and legal purposes of patents. Through qualitative, applied, exploratory and bibliographic research and using deductive and hypothetico-deductive methods, this work seeks to build an interpretation of the tension between access of economic agents to technologies, patent local working and guarantee of exclusivity. The study notes that local exploration is a resource available to developing countries to achieve innovation and economic and technological development. The States action in the economic domain, especially in the field of intellectual property rights, was a tool used by currently developed countries to reach the current technological stage in which they find themselves. For this reason, it is possible for developing nations to use the requirement of mandatory exploitation of patents in national territory to disseminate social, technological and economic advances.
Keywords: Compulsory licensing; Desenvolvimento de tecnologia; Desenvolvimento econômico; Economic development; Exploração local; Innovation; Inovação; Licença compulsória; Local working; Patent; Patente de invenção; Technological development

المسؤولية الجزائية لمصفي الشركات التجارية - مرجي, نفيسة (Université Abd El Hamid Ibn Badis Mostaganem, 2024)
مــلخص مذكرة الماستر تحتل الشركات التجارية في العصر الراهن أهمية بالغة في بناء وتنمية اقتصاد الدول، بحيث أصبحت تشكل دعامة لاستقرارها الاقتصادي، ولقد حظيت باهتمام المشرع الجزائري فنظم حياة الشركة في مختلف مراحلها بداية من تأسيسها وتسييرها إلى غاية انقضائها . إن الشركة باعتبارها شخصا معنويا تتأسس وتباشر نشاطها لتحقيق الغرض الذي أنشئت من أجله، فإنها معرضة لانقضائها ولحلها لأي سبب من أسباب الانقضاء، فتنتهي الرابطة القانونية التي تجمع بين الشركاء وتدخل في مرحل التصفية

Recuperação extrajudicial : alienação de estabelecimento e inocorrência de sucessão - Filho, Oliveira; De, Paulo Furtado (Universidade de São Paulo, 2024)
Este trabalho tem por objetivo a análise da disciplina da alienação do estabelecimento empresarial na recuperação extrajudicial, especialmente quanto à ocorrência ou não da sucessão do adquirente nas obrigações do alienante. As normas que ensejam a sucessão do adquirente, durante o período de normalidade econômica, buscam proteger os credores, mas contêm desincentivos à celebração do negócio, que tendem a ser ainda maiores num cenário de crise do alienante, diante da perspectiva de que não lhe sobrarão bens bastantes para honrar suas obrigações. Diante disso, a disciplina da alienação do estabelecimento empresarial, na recuperação judicial e na falência, expressamente eliminou a sucessão do adquirente, atraindo maior número de interessados, com a maximização do valor dos ativos e a perspectiva de continuação da atividade, em benefício dos interesses sociais e econômicos que gravitam em torno da empresa, em especial dos empregados, fornecedores, consumidores e o Fisco. Mesmo após o advento da reforma operada pela Lei no 14.112/2020, contudo, não há, na disciplina da recuperação extrajudicial, uma norma clara afirmando a inocorrência de sucessão na alienação de estabelecimento empresarial. Isso explica a preferência pela recuperação judicial em detrimento da extrajudicial, uma solução mais simples, célere e barata para superação da crise do devedor, em benefício dele próprio, dos credores, stakeholders e do funcionamento da máquina judiciária. Daí porque o estudo da disciplina da sucessão na alienação do estabelecimento empresarial ganha especial importância. A depender de como ela for compreendida, o trespasse tanto poderá constituir instrumento de superação da crise e preservação da empresa (ainda que sob outra titularidade), ou ser completamente inviabilizado, em prejuízo dos interesses econômicos e sociais que poderiam ser por ele atendidos. This work focuses on the analysis of the Brazilian legal framework regarding the sale of business in out-of-court restructuring proceedings (known as extrajudicial restructuring), specifically concerning the occurrence or non-occurrence of debt succession from the debtor- seller to the purchaser (successor liability). The rules establishing successor liability for purchasers were drawn up to protect creditors during periods of economic normalcy. However, those rules contain disincentives to the business sale, which tend to be even greater during scenarios of crisis, given the debtors prospects of not having enough assets left to fulfil their obligations. In light of this, Brazilian regulation regarding business sale in judicial restructuring and bankruptcy proceedings explicitly exclude successor liability, attracting a greater number of interested parties, and maximizing asset value and the prospects of continuity for the business activity. All of this in benefit of the social and economic interests that gravitate around the company, especially employees, suppliers, consumers, and the Tax Authority. Nevertheless, even after the reform by Law No. 14,112/2020, there is no clear rule over extrajudicial restructuring stating the non-occurrence of successor liability in a business sale. This explains a preference for judicial over extrajudicial reorganisation, a simpler, faster, and less costly solution for overcoming the debtor\'s crisis, benefiting the debtor himself, the creditors, the stakeholders, and the Judiciarys functioning. Hence, the study of the regulation applied to successor liability in sales of business gains special importance. Depending on how this regulation is understood, the sale can either be a tool for overcoming crisis and preserving the company (even if under different ownership) or it can be made utterly unviable, damaging economic and social interests that could be protected by it.
Keywords: Alienação de estabelecimento; Alienação de unidade produtiva isolada (UPI); Business sale; Extrajudicial restructuring (Out-of-court reorganisation); Recuperação extrajudicial; Successor liability; Sucessão; UPI (Isolated Productive Unit) Sale

الحق في الحبس كضمان للبائع في عقد البيع - القادر, بركان عبد; ياسين, مهدي (جامعة مولود معمري تيزي وزو, 2024)
يتميز مجال العقود والالتزامات بأهم عنصر من وهو التقابل والتماثل في الحقوق والواجبات التي ترد على كل طرف، غير أنه من بين الحقوق التي يتمتع بها الطرف المتعاقد في حال تقاعس الطرف المتعاقد معه عن التنفيذ أو الامتناع عن ذلك، هو ممارسة الحق في الحبس سواءً كان الحابس بائعاً أو مشتري. يرد الحق في الحبس على كافة الأشياء التي تكون قابلة للحجز والتنفيذ، ولعل عدم قابليته للتجزئة يعد من أهم الخصائص التي تجعل منه ضمانة حقيقية للوفاء بالديون أو لأداء الالتزامات المتفق عليها بموجب العقد. يندرج الحق في الحبس ضمن الوسائل الدفاعية للدائن يلجأ إليها تجاه المدين، وفق ما نص عليها القانون من جهة، وما تم الاتفاق عليه في العقد من جهة أخرى، حيث يتطلب هذا الحق في وجوده توفر مجموعة من الشروط، ويترتب عن إعماله العديد من الآثار القانونية السارية على أطراف العلاقة التعاقدية، وينقضي بوسائل شتى تندرج من حيث الأهمية والأولوية في التطبيق بين الأصل والاستثناء.
Keywords: Bien immobilier; Bien meuble; Chose vendue; Créanciers; Droit accessoire; Droit de rétention; Exception d'inexécution; Exécution; Possession; Prix dû; Renonciation; Sûreté adéquate; التأمين الكافي; التنازل; الثمن المستحق; الحق التبعي; الحق في الحبس; الحيازة; الدائنين; الدفع بعدم التنفيذ; الشيء المبيع; العقارات; المنقولات; الوفاء

التضامن الصرفي في الأوراق التجارية - قلتة, محمد الأمين; بن شاعة, براهيم (Ibn Khaldun University of Tiaret, 2024)
يعد التضامن مبدأ من مبادئ القانون التجاري، وأحد أهم الضمانات التي يعتمدها قانون الصرف من أجل حصول حامل الورقة التجارية على قيمتها عند ميعاد استحقاقها، إذ يحق لهذا الأخير الرجوع على أي موقع أو على جميع الموقعين بكامل قيمة الورقة التجارية. تعد الأ وراق التجارية من وسائل الدفع التي تقوم مقام النقود في الوفاء، فهي تؤدي نفس الوظيفة التي تؤديها النقود، كما وأنها قابلة للتداول، ونظرا لأهمية هذه الأوراق في المعاملات التجارية ولكي تقوم فعلا مقام النقود في الوفاء فقد أحاطها المشرع الجزائري بمجموعة من الضمانات حماية للثقة والائتمان القائم بين التجار،ويعتبر التضامن الصرفي من أهم هذه الضمانات؛ إذ يحمي حامل الورقة التجارية ويشعره بالأمان والطمأنينة، والذي يجعل كل موقع عليها ضامنا للوفاء عند امتناع المسحوب عليه وبذلك يمكن للحامل الرجوع على الملتزمين الصرفيين منفردين أو مجتمعين والمطالبة بقيمة الورقة التجارية سواء كان ذلك في ميعاد استحقاقها أم قبل ذلك الميعاد، فكل موقع عليها يكون مسؤولا على وجه التضامن مع الملتزمين الآخرين Solidarity is one of the principles of commercial law, and one of the most important guarantees adopted by the exchange law in order for the holder of the commercial paper to obtain its value when it is due, as the latter has the right to recourse to any signatory or to all signatories for the full value of the commercial paper. Commercial papers are considered a means of payment that takes the place of money in fulfillment. They perform the same function that money performs, and they are also negotiable. Given the importance of these papers in commercial transactions, and in order for them to actually take the place of money in fulfillment, the Algerian legislator has surrounded them with a set of guarantees to protect trust and credit. existing between merchants, and exchange solidarity is considered one of the most important of these guarantees. It protects the holder of the commercial paper and makes him feel safe and reassured, which makes every signatory of it a guarantor of payment in the event of the drawee’s refusal. Thus, the holder can return to the exchange obligors individually or jointly and claim the value of the commercial paper, whether that is on its maturity date or before that date. Each signatory of it is responsible. In solidarity with other committed people.

Taxpayer Confidentiality : implications of the tax secrecy provisions regarding illegal miners - Kgobe, Kgothatso (University of Pretoria, 2024)
Taxpayer confidentiality and its implications (if any), on illegal miners

Lessons for insolvency law from the emoluments attachment order experience - Grobler, Frederik (University of Pretoria, 2024)
Section 23(5) of the Insolvency Act poses an interesting challenge, namely vesting a portion of an insolvent’s post-sequestration income in the trustee of the insolvent estate without infringing on the insolvent’s constitutional rights. The income earned by the insolvent during sequestration is in general excluded from his estate and does not vest in the trustee, unless the Master determines that a portion of the insolvent’s income will not be required to maintain the insolvent and his dependents. In such a case, only the portion deemed to be surplus to requirements will be included in the insolvent estate and will vest in the trustee. The question of what role the insolvent’s income should play during the sequestration process, and therefore how section 23(5) should be interpreted and applied, has vexed the courts and numerous practical and constitutional issues arise. This study examines the application and shortcomings of section 23(5) during the administration phase of the sequestration process. It then explores the lessons learned during the recent constitutional scrutiny and subsequent amendment of the emoluments attachment process. Lastly, recommendations are made for possible law reform of section 23(5).

La responsabilité des administrateurs dans le régime de sanctions administratives pécuniaires en matière de protection de l’environnement - Wang, Si Bo (Université de Montréal, 2024)
With the adoption of the Act to amend the Environment Quality Act in order to reinforce compliance in 2011, the legislator came to establish a system of administrative monetary penalties for the protection of the environment. This new regime aims for a faster sanction that can be issued directly by the administrative power. This new sanction not only strengthens the applicability of the Environment Quality Act, but it also adds an additional burden to Quebec businesses. The objective of this thesis is to understand to what extent the system of administrative monetary penalties impacts the liability of administrators. To do this, we will first present the Environment Quality Act, which mainly governs the protection of the environment in Quebec, and above all describe the nature and objective of this system of administrative monetary penalties. Next, we will deal with certain aspects of this regime which have implications for administrator's liability. Finally, we will attempt to briefly introduce some of the observations we have made regarding the challenges and limitations of this administrative regime. Avec l’adoption de la Loi modifiant la Loi sur la qualité de l’environnement afin d’en renforcer le respect en 2011, le législateur est venu instaurer un régime de sanctions administratives pécuniaires en matière de protection de l’environnement. Ce nouveau régime vise une sanction plus rapide qui peut être émise directement par le pouvoir administratif. Cette nouvelle sanction renforce non seulement l’applicabilité de la Loi sur la qualité de l’environnement, mais elle ajoute en même temps un fardeau supplémentaire aux entreprises québécoises. L’objectif de ce mémoire est de comprendre dans quelle mesure le régime de sanctions administratives pécuniaires impacte la responsabilité des administrateurs. Pour ce faire, nous allons d’abord présenter la Loi sur la qualité de l’environnement qui encadre principalement la protection de l’environnement au Québec et surtout décrire la nature et l’objectif de ce régime de sanctions administratives pécuniaires. Ensuite, nous traiterons de certains aspects de ce régime qui entraînent des conséquences au niveau de la responsabilité des administrateurs. Finalement, nous tenterons d’introduire brièvement certaines remarques que nous avons tirées concernant les défis et limites de ce régime administratif.
Keywords: Administrateur; Administrative monetary penalty; Administrator; Monetary; Penalty; Responsabilité; Responsibility; Sanction administrative pécuniaire

Os fundamentos da não distribuição do dividendo obrigatório nas sociedades por ações - Valentim, Raphael Matos (Universidade de São Paulo, 2024)
A repartição do lucro entre os sócios é um dos eventos mais relevantes de uma sociedade empresária, tanto é assim que as sociedades por ações possuem uma regra de distribuição obrigatória de dividendos. Entretanto, existem limites juridicamente definidos para que esta distribuição não seja realizada em prejuízo de outros interesses tutelados pela lei. Dividida em duas partes e se valendo da metodologia analítica dedutiva, esta dissertação investiga as hipóteses de não distribuição do dividendo obrigatório aplicáveis para as companhias, identificando as situações que ensejam este não pagamento, bem como analisando criticamente os seus fundamentos e os limites quanto à sua utilização pelas companhias. A primeira parte se divide em dois capítulos, que tratam de conceitos gerais aplicáveis às sociedades, tais como a finalidade lucrativa, o lucro e o direito do acionista ao dividendo, tal qual a sistemática dos dividendos à luz das finanças corporativas. Os quatro capítulos que integram a segunda parte desta dissertação realizam uma avaliação crítica das hipóteses que autorizam o não pagamento do dividendo obrigatório. Durante a análise são realizadas propostas de interpretação do texto legal para solucionar eventuais lacunas existentes na lei com relação a cada uma das hipóteses analisadas, naquilo que possível dentro das limitações da pesquisa. Entre outros resultados, a pesquisa traz contribuições para diferenciar a incompatibilidade da situação financeira da companhia e a crise financeira, confrontando interpretação anterior, que relacionava a incompatibilidade com a iliquidez. A pesquisa também contribui para uma interpretação científica das novas disposições relacionadas à não distribuição do dividendo obrigatório, trazidas pela Lei n. 14.112/20 e pela Lei Complementar n. 182/21, que restringem o pagamento de dividendos. The allocation of profit among shareholders stands as one of the most significant events within a business entity. This is evident in the existence of a mandatory dividend distribution rule in joint-stock companies. Nonetheless, legally defined boundaries exist to prevent such distribution from occurring to the detriment of other interests protected by the law. Split into two parts and employing deductive analytical methodology, this dissertation investigates the scenarios where the mandatory dividend is not distributed in companies, identifying situations that warrant this non-payment and critically analyzing its foundations and limitations concerning its utilization by these companies. The first part comprises two chapters addressing general concepts applicable to corporations, such as profit purpose, earnings, shareholder right to dividends, and the dividend system in light of corporate finance. The second part, composed of four chapters, conducts a critical assessment of the scenarios permitting the non-payment of mandatory dividends. Throughout the analysis, proposals for interpreting the legal text are made to address potential gaps in the law regarding each of the examined scenarios, as far as possible within the research limitations. Among other findings, the research provides insights to distinguish between a companys financial incompatibility and financial crisis, challenging previous interpretations that linked incompatibility solely to illiquidity. Additionally, the study contributes to a scientific interpretation of the new provisions related to the non-distribution of mandatory dividends introduced by Law 14,112/20 and Complementary Law 182/21, which restrict dividend payments.
Keywords: Corporate law; Direito societário; Dividendos; Dividends; Joint-stock company law; Lei das sociedades por ações; Lucros; Non-distribution; Profits; não distribuição

The development of explicit deposit insurance schemes in selected countries in Southern Africa - Moloi, Mbakiso Ndumiso (University of Pretoria, 2024)
This dissertation explores the evolution of explicit deposit insurance schemes (EDIS) in Southern African countries. It emphasises the important role of banks in the economy and their vulnerability to failures despite prudential requirements and supervision. Financial safety nets are essential for failing banks, and deposit insurance is the primary mechanism to protect depositors and maintain financial system stability in the event of a bank's failure. Originating in 1933 with the establishment of the Federal Deposit Insurance Corporation in the United States of America during the Great Depression, EDIS has become a global standard. Southern Africa, with its developing financial sector, faces many challenges including bank failures, causing depositors to lose funds. The region's high interconnectedness increases the threat of contagion if parent banks fail. The absence of deposit insurance raises the likelihood of fiscal authorities succumbing to political pressure to bailout failing banks during crises as seen during the 2007-09 Global Financial Crisis (GFC). The GFC prompted the International Association of Deposit Insurers and the Basel Committee on Banking Supervision to establish the Core Principles for Effective Deposit Insurance Systems. Issued in June 2009, these principles are used by jurisdictions as a benchmark for assessing the quality of their deposit insurance systems and identifying gaps in their deposit insurance practices. This research aims to evaluate international best practice standards for EDIS and extract lessons from the establishment of EDIS in the USA to address gaps in the implementation of deposit insurance schemes in Southern African countries. Examining ten Southern African countries, this research investigates varied progress in EDIS adoption. Case studies, particularly Zimbabwe as a pioneer of EDIS in the region and Namibia as a recent entrant, help to identify gaps and opportunities for enhancing deposit insurance frameworks in the region.

Rethinking Environmental Obligations in Corporate Insolvencies: What New Role for Lenders? - Ebegbodi, Daniel Onyeje (University of Calgary, 2024)
Environmental reclamation obligations are statutory mechanisms designed to regulate environmental protection by corporate entities. Bankruptcy laws on the other hand are meant to offer insolvent corporations an opportunity to reorganize their affairs, satisfy creditors claims and make a fresh start. In practice, the application of bankruptcy laws can undermine key environmental reclamation objectives, leading many to ask whether a corporation undergoing restructuring with significant outstanding environmental reclamation obligations should be able to commence bankruptcy proceedings to satisfy creditors’ claims? By employing the doctrinal and comparative research methodologies, this research interrogates that inquiry. It argues that, despite the importance of bankruptcy protection for corporations undergoing financial distress, environmental protection should be paramount. Although sustainable finance (SF) instruments have been deployed by banks to enable creditors to mitigate environmental concerns in their investments, the persistent recurrence of environmental reclamation issues in the oil and gas sector particularly during insolvencies, underscores the need for financial investors to strengthen their investment policies to reflect best practices providing the desired protection for the environment. The research finds that, although SF and environmental, social and governance (ESG) approaches, are commendable, they are insufficient in instilling adequate regulatory impact on the environment compared to judicial control offered by the courts. The thesis concludes that whilst judicial control mechanism is not without concerns, with government’s deliberate financial policy and judicial control to complement SF and ESG efforts, ESG and SF mechanisms can be strengthened to compel greater significant influence on best practices in lending.

Assimetria de poder juridicamente significativa : critérios e impactos na disciplina dos contratos empresariais. - Oliveira, Natália Marques de (Universidade de São Paulo, 2024)
O artigo 421-A do Código Civil justifica o afastamento da presunção de paridade e de simetria dos contratos empresariais mediante a presença de elementos concretos cujo teor, natureza e efeitos não são explicitados. A disposição é, via de regra, relacionada à possibilidade de intervir em contratos marcados pela assimetria de poder de barganha entre os contratantes. Dado que é natural que haja disparidade de poder entre as partes, eventual intervenção para conter ou sancionar os efeitos da liberdade contratual exercida no âmbito de uma relação obrigacional assimétrica apenas é justificada se comprometerem valores jurídicos, razão pela se compreende que nem todo desequilíbrio de poder é e deve ser juridicamente significativo. Portanto, propõe- se o conceito de assimetria de poder juridicamente significativa a partir da interpretação sistemática dos artigos 187, 421, caput e 421-A, caput do Código Civil. O objetivo do trabalho é investigar os critérios para qualificação das práticas contratuais derivadas da assimetria de poder juridicamente significativa, bem como seus impactos no cumprimento dos objetivos da disciplina jurídica aplicável aos contratos empresariais de promover segurança jurídica e confiança aos agentes econômicos. Para alcançar o objetivo proposto, a análise foi realizada a partir de dois recortes, um geral e um específico. Como Recorte de Análise Geral, considerou-se os contratos da cadeia agroalimentar (agronegócio) firmados entre o elo produtor e o segmento a jusante. O Recorte de Análise Específico correspondeu aos contratos firmados entre os citricultores e as indústrias processadoras de suco de laranja. Como resultados, defende-se que é juridicamente significativa a assimetria de poder nos contratos empresariais quando dela resultam práticas contratuais pelas quais o agente com poder superior de barganha transfere, total ou parcialmente, custos e riscos incidentes sobre a operação econômica formalizada pelo contrato à parte com desvantagem negocial, sem que seja justificada, do ponto de vista da estrutura jurídica e/ou econômica do negócio, a ausência de contrapartida para assunção de referidos custos e riscos, comprometendo, ao menos potencialmente, o cumprimento da função socioeconômica imediata e mediata dos contratos empresariais. Ademais, a assimetria de poder juridicamente significativa compromete o cumprimento dos objetivos da disciplina jurídica de conferir segurança jurídica e confiança aos agentes econômicos atuantes em dado mercado, razão pela qual não é efetiva para lidar a contento com a problemática. A partir dos resultados, concluiu-se que são necessárias adaptações a nível de direito material e instrumental para endereçamento dos impactos da assimetria de poder juridicamente significativa, que devem ser objeto de pesquisas futuras. Article 421-A of the Civil Code justifies challenging the presumption of parity and symmetry in business contracts through the presence of concrete elements whose content, nature, and effects are not specified. This provision is generally related to the possibility of intervening in contracts characterized by an asymmetry of bargaining power between the parties. Given that there is naturally a disparity of power between the parties, any intervention to contain or sanction the effects of contractual freedom exercised within an asymmetric obligational relationship is only justified if it compromises legal values. Therefore, it is understood that not every power imbalance is, or should be, legally significant. Hence, the concept of legally significant power asymmetry is proposed based on the systematic interpretation of Articles 187, 421, caput in light of Article 421-A, caput of the Civil Code. The objective of this study is to investigate the criteria for qualifying contractual practices resulting from legally significant power asymmetry and to assess their impacts on the fulfillment of the objectives of the legal framework applicable to business contracts in providing legal certainty and trust to economic agents. To achieve the proposed objective, the analysis was conducted through two scopes, a general one and a specific one. As part of the general analysis, contracts within the agri-food chain (agribusiness) between the producer and the downstream segment were considered. The specific analysis focused on contracts concluded between citrus growers and orange juice processing industries. As a result, it is argued that power asymmetry in business contracts is legally significant when it leads to contractual practices by which the party with superior bargaining power transfers, either entirely or partially, the costs and risks associated with the economic operation formalized by the contract to the disadvantaged party, without the absence of consideration being justified from the perspective of the legal and/or economic structure of the business, thereby compromising the fulfillment of the immediate and mediate socioeconomic function of business contracts. Furthermore, legally significant power asymmetry undermines the achievement of the legal framework\'s objectives to provide legal certainty and trust to economic agents operating in a given market, which is why it is ineffective in adequately addressing the issue. The results led to the conclusion that adjustments are required within both substantive and procedural legal frameworks to tackle the problem effectively, which should be further researched.
Keywords: Assimetria de poder de barganha; Bargaining power asymmertry; Business contracts; Contractual freedom; Contratos empresariais; Função social do contrato; Liberdade contratual; Social function of contracts

Atribuição de contrapartida em dinheiro nas operações de incorporação e incorporação de ações no direito brasileiro : admissibilidade e limites à luz dos interesses dos acionistas. - Hebling, Julia Corrente (Universidade de São Paulo, 2024)
Esta dissertação parte da seguinte indagação: a contrapartida em dinheiro no âmbito das operações de incorporação e incorporação de ações é admitida no ordenamento jurídico brasileiro? Para responder a essa pergunta, o trabalho examina, em primeiro lugar, de que forma a continuidade das participações societárias insere-se na disciplina dessas operações, constatando que a transposição dos sócios da companhia incorporada (ou cujas ações são incorporadas) para a sociedade incorporadora é tradicionalmente encarada com um traço essencial dessa modalidade de reorganização societária. Nada obstante a essa concepção, o trabalho se dedica a analisar em que medida essas operações são compatíveis com o ordenamento jurídico societário brasileiro, com o propósito de identificar se há fundamentos jurídicos a respaldar a dispensa do princípio da continuidade das participações societárias. Nesse contexto, busca identificar os riscos decorrentes da admissibilidade de operações de incorporação com pagamento em dinheiro sob a perspectiva dos acionistas das companhias envolvidas, avaliando se, diante de tais riscos, as salvaguardas oferecidas pelo ordenamento jurídico societário vigente são suficientes para endereçá-los, assinalando os pontos em que a disciplina jurídica poderia ser aprimorada e a necessidade da imposição de determinados limites à realização dessas operações. This dissertation seeks to answer the following question: is cash consideration in a merger permitted under Brazilian law? In order to answer that question, this study first examines how the participation in the equity of the surviving corporation is traditionally viewed within the legal framework of these transactions, concluding that the passage of the shareholders from the merged company (or whose shares are merged) to the surviving company is seen as an essential feature of mergers. Notwithstanding this conception, this study is dedicated to analyze to what extent such kind of merger is compatible with the Brazilian corporate legal system, with the purpose of identifying whether there are legal grounds to support its admissibility. In this context, the dissertation seeks to identify the risks arising from the admissibility of cash as consideration in mergers from the perspective of the shareholders of the companies involved in such transactions, assessing whether, in light of such risks, the safeguards provided by the current corporate legal system are sufficient to address them, pointing out where the legal framework could be improved and the need to impose certain limits on carrying out these transactions.
Keywords: Admissibilidade de pagamento em dinheiro; Cash as consideration; Cash-out mergers; Exchange ratio; Incorporação; Incorporação de ações; Merger; Merger of shares; Relação de substituição

A relação entre as normas de direito societário e a lei de recuperação judicial e falência : plano dos credores, aumento de capital e direito de retirada - Lamas, Victor Nader Bujan (Universidade de São Paulo, 2024)
A Lei de Recuperação Judicial e Falência, após a reforma de 2020, permitiu que a maioria dos credores, organizados em assembleia, possam impor medidas à empresa em recuperação judicial e aos seus sócios, nos termos do art. 56, § 4o e seguintes. Embora diversas medidas possam ser adotadas pelo plano dos credores, como é o caso das determinações de aspecto exclusivamente patrimonial e a alteração da administração da empresa em recuperação judicial, algumas providências não podem ser impostas sem que haja a anuência dos sócios, nos termos da legislação societária, como é o caso da fusão, incorporação e transformação. A capitalização dos créditos em recuperação judicial, inclusive com a alteração de controle, é expressamente admitida pela Lei de Recuperação Judicial e Falências, o que enseja, em determinados casos, o exercício do direito de retirada pelos sócios do devedor. O cálculo do recesso para fins de exercício do direito de retirada deve ocorrer mediante um critério exclusivamente patrimonial, sem que seja permitido que os sócios retirantes possam se valer da expectativa de lucratividade futura da sociedade no cálculo do valor da empresa para fins de recesso. O crédito decorrente do direito de retirada possui natureza extraconcursal e não se sujeita aos efeitos da recuperação judicial. Seu pagamento, entretanto, deve ocorrer de maneira compatível com a preservação da empresa, mediante a utilização de um percentual dos resultados futuros, sem que seja possível a venda de ativos da empresa em recuperação para pagamento dos sócios retirantes.
Keywords: Aumento de capital; Capital increase; Classification of credits; Classificação dos créditos; Direito de retirada; Judicial recovery plan; Judicial rehabilitation; Recuperação judicial; Right of withdraw; plano dos credores

Dano informacional no mercado de valores mobiliários - Ronco, Felipe dos Santos (Universidade de São Paulo, 2024)
Ao acessar o mercado de valores mobiliários, atribui-se às companhias emissoras um dever de sempre informar, a tempo e modo, seus respectivos investidores, sejam eles atuais ou futuros, de modo a assegurar que todas as informações por elas divulgadas ao mercado, de forma voluntária ou obrigatória, sejam fidedignas. A despeito do efeito que possa produzir na decisão individual do investidor, a informação sempre terá um impacto na própria cotação dos valores mobiliários, uma vez que considerado seu ambiente de negociação (i.e., o sistema de pregão) e as forças de oferta e demanda do mercado. O efeito da informação na expectativa individual do investidor será irrelevante para a formação dos preços dos valores mobiliários, devendo o efeito do ilícito informacional ser apurado a partir de todo o conjunto de operações realizadas em bolsa. O dano informacional deve, assim, ser compreendido a partir da violação do interesse juridicamente tutelado do investidor nas informações prestadas pela companhia emissora, tendo em vista os efeitos que essas informações são capazes de produzir diretamente na cotação dos valores mobiliários. When accessing the securities market, issuers have the duty to inform, in a timely manner, their investors, whether current or future, in order to ensure that all information disclosed to the market, whether voluntarily or obligatory, is reliable. Regardless of the effect it may have on the investor\'s decision, the information will always have an impact on the price of the securities itself, once considered their trading environment (i.e., the trading system) and the forces of supply and demand of the market. The effect of the information on the investor\'s individual expectations will be irrelevant to the formation of securities prices, since the effect of unlawful wrongdoing must be determined based on the entire set of operations carried out on the stock exchange. Informational damage must, therefore, be understood as the violation of the investor\'s legally protected interest in information provided by the issuer, considering the effects that the information produces directly on the price of securities.
Keywords: Dano informacional; Dever de informação; Duty to inform; Informational damages; Investidor; Investor; Mercado secundário; Secondary market

O propósito específico nas sociedades empresariais - Andrade, Alexandre Soares (Universidade de São Paulo, 2024)
As sociedades de propósito específico (SPEs) não configuram um tipo societário próprio, mas sim mera categoria eficacial autônoma. A investigação histórica do instituto evidencia raízes desde os tempos romanos, tendo reverberado, ainda, nos arranjos típicos do período medieval e nas codificações oitocentistas, revelando sua essência como uma necessidade comercial da vida prática de separar patrimônios em função de um propósito específico, com projeções internas e externas que foram moldadas ao longo do tempo para viabilizar a consecução de empreendimentos de alto risco e promover o desenvolvimento econômico. No Brasil, está presente desde o Código Comercial de 1850, tendo sido adotada por diversas legislações esparsas ao longo dos últimos séculos para as mais diversas funções, servindo como mola propulsora ao desenvolvimento econômico. Como categoria eficacial autônoma que é, goza de flexibilidade para ser aplicada a qualquer tipo societário, modulando os efeitos típicos que lhes são assegurados aos seus ordenamentos societário, patrimonial e da atividade em função do propósito específico almejado. Não por outro motivo, seguindo o que nos parece ser a melhor técnica, o legislador tratou sua previsão normativa expressa no dispositivo de que trata do objeto social, restringindo-o em função de um propósito específico. Aos aplicadores do direito, diante do desenvolvimento histórico do instituto de seus efeitos, cabe saber distingui-los e aplicá-los, de modo a assegurar a efetividade da categoria em nosso ordenamento jurídico e o desempenho de sua função socioeconômica moldada ao longo de tantos anos.
Keywords: Activity structure; Asset structure; Autonomous efficacy category; Categoria eficacial autônoma; Corporate structure; Modulation of effects; Modulação de efeitos; Ordenamento da atividade; Ordenamento patrimonial; Ordenamento societário; Propósito específico; Sociedade de Propósito Específico (SPE); Special Purpose Entity (SPE); Specific purpose

A mobilização de acionistas nas companhias abertas : interessados, finalidades e instrumentos - Fritz, Maximilian Kiderlen (Universidade de São Paulo, 2024)
Este trabalho tem por objetivo analisar a mobilização de acionistas para as assembleias gerais de acionistas das companhias abertas. Em caráter preliminar, são traçadas algumas premissas sobre o direito de voto, o princípio majoritário, o absenteísmo dos acionistas nas assembleias gerais e algumas considerações sobre dispersão acionária e certos aspectos das minorias societárias. Em seguida, dedicam-se algumas seções aos interessados na mobilização dos acionistas, que podem ser múltiplos e incluem o próprio controlador ou o bloco de referência da companhia, a administração da companhia, os acionistas minoritários na manifestação mais comum da mobilização , e outros interessados que podem consistir em empregados, credores ou membros da sociedade em geral. Feitas essas considerações, a dissertação trata das finalidades jurídicas mais comuns buscadas com a mobilização dos acionistas como, exemplificativamente, a própria convocação das assembleias gerais, tomada das contas, deliberação sobre as demonstrações financeiras, destinação de resultados, eleição de membros do conselho de administração, instalação e eleição dos membros do conselho fiscal, a responsabilização do controlador ou dos administradores e certos eventos que diluem a participação acionária dos acionistas. Por fim, a dissertação trata de alguns instrumentos disponíveis no ordenamento jurídico que podem ser utilizados para a mobilização dos acionistas, como as assembleias digitais ou híbridas, o boletim de voto a distância, a representação de acionistas, o pedido público de procuração, o pedido de lista de acionistas, as mídias sociais, os voting advisors, o empréstimo de ações e o usufruto de ações. This work aims to analyze the mobilization of shareholders for general shareholders\' meetings of publicly traded companies. Preliminarily, some assumptions and premises are outlined regarding the right to vote, the majority principle, shareholder absenteeism at general meetings, and considerations on share dispersion and certain aspects of minority interests. Subsequently, several sections are dedicated to the stakeholders involved in mobilizing shareholders, which may include the controlling shareholder or the company\'s reference block, the company\'s management, minority shareholders in the most common form of mobilization and other interested parties that may consist of employees, creditors, or members of society in general. With these considerations in mind, the dissertation addresses the most common legal purposes sought with the mobilization of shareholders, such as, for example, convening general meetings, approval of financial statements, determination of results allocation, election of members of the board of directors, installation and election of members of the fiscal council, holding the controller or administrators accountable, and certain events that dilute shareholders\' equity participation. Finally, the dissertation discusses some legal instruments available that can be used for shareholder mobilization, such as digital or hybrid assemblies, distance voting bulletins, shareholder representation, public proxy solicitation, shareholder list request, social media, voting advisors, stock lending, and share usufruct.
Keywords: Acionistas minoritários; Assembleias gerais; Companhias abertas; Corporate governance; Corporate law; Direito societário; General meetings; Governança corporativa; Minority shareholders; Mobilização de acionistas; Publicly traded companies; Shareholder mobilization

Anotações sobre a agregação de credores em classes na recuperação judicial de empresas. - Martins, Aline de Toledo (Universidade de São Paulo, 2024)
Este trabalho tem por objetivo a análise da agregação dos credores em classes no âmbito da recuperação judicial, de acordo com a Lei n. 11.101/2005, e os impactos procedimentais e principiológicos neles englobados, tais como: a aprovação do plano de recuperação judicial, a agregação dos credores em classes, o sistema de votação e os princípios da par condicio creditorum e da preservação da empresa, extraindo desta análise lacunas e mecanismos criados que possam ter como consequência o desvirtuamento do fim almejado, sendo ao final apresentadas premissas e hipóteses de limitação e aplicação prática da agregação para evitar práticas abusivas. Dessa forma, são apresentadas breves noções introdutórias e fundamentais sobre a recuperação judicial acompanhada pela apresentação dos conceitos básicos referentes ao plano de recuperação judicial e a divisão dos credores em classes, demonstrando as origens, objetivos e expectativas do estabelecimento das classes na forma apresentada na Lei n. 11.101/2005. Ainda, são objetos específicos de estudo, a análise de como a divisão de classes de credores interfere na votação do plano de recuperação judicial e como tem sido tratada a possibilidade da criação de subclasses como é o caso do credor estratégico - e os efeitos diretos e indiretos ao procedimento e credores envolvidos. Em seguida, tem-se como objetivo verificar, no âmbito legal, as disposições sobre o tema a exemplo do artigo 41 da Lei n. 11.101/2005 -, as consequências e os impasses verificados ao longo dos anos de vigência de referida lei que demandam atenção e alterações para que o tratamento aos credores no âmbito da recuperação ocorra de forma mais justa e adequada aos interesses de todos os envolvidos. Assim, serão expostas soluções alternativas para a melhor condução do procedimento da recuperação judicial em relação às classes de credores e subdivisões em busca de garantir e preservar o objetivo da recuperação judicial, sempre considerando os fatores econômicos, políticos e sociais que influenciam para a análise da viabilidade econômica da empresa e que estão sempre em constante modificação. This work aims to analyze the aggregation of creditors into classes within the scope of judicial reorganization in accordance with Law No. 11.101/2005, as well as the procedural and principled impacts involved, such as the approval of the judicial reorganization plan, the aggregation of creditors into classes, the voting system, and the principles of par condicio creditorum and preservation of the company. It aims to identify gaps and mechanisms that may lead to the distortion of the intended purpose and presents premises and hypotheses for limiting and practically implementing the topic to avoid abusive practices. Thus, this work presents brief introductory and fundamental notions about judicial reorganization by the presentation of basic concepts related to the judicial reorganization plan and the division of creditors into classes, demonstrating the origins, objectives, and expectations of the establishment of classes as presented in Law No. 11.101/2005. Furthermore, specific study objectives include analyzing how the division of classes of creditors affects the voting on the judicial reorganization plan and how the possibility of creating subclasses - such as strategic creditors - has been addressed and its direct and indirect effects on the procedure and involved creditors. Next, this work verifies the legal provisions on the topic - such as Article 41 of Law No. 11.101/2005 as well as the consequences and impasses observed throughout the years of the law\'s existence that demands attention and changes to ensure that treatment of creditors in the context of reorganization occurs in a more just and appropriate manner for all parties involved. Thereby, alternative solutions will be presented for better management of the judicial reorganization procedure regarding creditor classes and subdivisions to ensure and preserve the objective of judicial reorganization, always considering the economic, political, and social factors that influence the analysis of the company\'s economic viability, which are constantly changing.
Keywords: Classification of claims; Classificação de Créditos; Judicial Reorganization; Par condicio creditorum; Recuperação Judicial

Aspects of substantial compliance and strict compliance as applied to demand guarantees - Sikobi, Nkanyiso (University of South Africa, 2024)
Demand guarantees are essential for purposes of commerce and are used to secure the performance of the contractor. South African courts have held that demand guarantees are akin to letters of credit. Despite the independent nature of demand guarantees to the underlying contract, in circumstances where the beneficiary has made a fraudulent claim, the guarantor may dishonour the demand or claim. South African courts have indicated that if the underlying contract is illegal, courts may intervene by granting an interdict to stop payment under the guarantee. The South African law recognises traditional guarantees (often called suretyship) where the beneficiary, when making a demand or claim, must demonstrate liability on the part of the contractor. There are instances where courts have held that guarantees were of a nature akin to suretyship. In South Africa, parties entering into a demand guarantee contract are subject to the common law of contract. The Uniform Rules for Demand Guarantees, adopted by the International Chamber of Commerce, are only applied by explicit reference in the demand guarantee failing which such rules do not apply. Non-implementation of these rules has resulted in rigorous litigation in the recent years on this subject-matter. A demand must be supported by documents and require strict conformity. However, strict compliance with the prerequisites of the demand guarantee has not been applied consistently in South Africa. South African courts have recently been applying substantial compliance, in certain circumstances finding that a term in a guarantee is just directory and not obligatory. Furthermore, on many occasions, courts have deviated from strict compliance holding that a term in a guarantee does not make commercial sense thus such term is not mandatory. In this way, courts apply the most business-sensible interpretation when interpreting demand guarantees.
Keywords: Autonomous; Beneficiary; Contractor; Demand guarantees; Demand or conditional guarantee; Documentary letters of credit; Employer; First written demand; Fraud and illegality exception; Guarantor; Independence; Performance guarantees; Security for performance; Strict compliance; Substantial compliance; Suretyship; Underlying contract; Uniform rules for demand guarantees

The legal framework regulating the duties of insurance intermediaries - Sithole, Eugine (University of Pretoria, 2024)
In South Africa, before the Financial Advisory and Intermediaries Services Act (FAIS Act) and other insurance laws came into existence, intermediary services regarding the rendering of insurance products have always been regulated by the law of agency and mandate. This means that the Roman-Dutch principles provided for the standards to which the conduct of intermediaries was to comply with when rendering insurance services. The mandate of intermediaries in terms of the Roman-Dutch Principles also included the fact that they had to act with care, skill and in good faith. When the FAIS Act came into operation, it introduced several detailed rules and minimum standards for insurance intermediaries to comply with, and these minimum standards are not limited to qualifications, experiences and characteristics of honesty and integrity that an intermediary must comply with, but they also stipulated in detail what an intermediary must do when discharging insurance intermediary duties. The FAIS Act is the leading legislation when it comes to the regulation of intermediary services. The FAIS Act, under section 16, provides for a General Code of Conduct for Authorised Financial Services Providers and their Representative (GCC), which contains a set of rules that are applicable to all intermediaries. These rules under the GCC are aimed at ensuring that insurance customers are provided with material facts that will enable them to make a prior informed decision and that their reasonable financial needs concerning insurance products will be carefully considered so that they can be provided with a product that will be suitable to satisfy their needs. Furthermore, in terms of South African laws and practices, intermediaries play an essential role in the creation of legally binding insurance contracts. Insurance businesses are concluded through intermediaries. Considering that many insurance companies are juristic persons, and they can only conduct business by means of human agents, insurance laws make it compulsory for intermediaries to have skills, knowledge, and experience regarding insurance products that they are rendering to insurance customers. It is commonly believed that intermediaries with skills, knowledge and experience, they always act in the best interest of the client, and they ask relevant questions to assist the clients to disclose all material facts, and they always make sure that material facts are clearly communicated/disclosed to the insurer and insured to avoid future conflicts. The legal framework placed a duty on the intermediary to assist the insured to disclose all material facts and to explain all clauses contained in the insurance contract which may lead to the insurer repudiate its liability. Furthermore, an intermediary is at all material times expected to first consider the financial situation of the potential insured before determines a cover that will be best suitable for the insured’s needs. However, despite the best guidelines outlined by applicable insurance laws and regulations, mistakes are still being made by intermediaries, which lead to insurance customers to suffer the consequences of impractical intermediary services, and that has resulted in numerous complaints, legal disputes, debarments, and other regulatory actions. As a result of intermediaries’ continuous misconduct, insurers have been repudiating claims, and it has created a presumption that insurers conduct businesses to enrich themselves instead of protecting the interests of their customers as required by regulating legal framework. Therefore, so many people have lost confidence in the insurance industry due to unlimited court cases and complaints arising from misconduct or omissions of intermediaries, such as their failure to disclose material facts to the parties. Once it is found that material facts were not fully disclosed between the insurer and insured, both parties would have been deprived of their right to make an informed decision before consenting or signing a legally binding contract. Therefore, a need is created for intermediaries to be educated of their legal duties when rendering insurance services and that will help strengthen or restore the confidence of the public towards insurance industry.

The duty of bank confidentiality and the safeguarding of financial privacy - Ahmed, Kousar Bibi (University of KwaZulu-Natal, 2024)
Abstract available in PDF.
Keywords: Banks and privacy; Customer confidentiality; Duty of confidentiality; Protection of personal information

Corporate mergers: a comparative analysis of the Italian and American legal systems - Carboni, Ludovica (LUISS Guido Carli, 2024)
Mergers in the Italian and European legal system. The Italian legal landscape for mergers. Applicable regulations. Stages of the merger process. The first phase: the merger plan. The second phase: the merger resolution. The third phase: the merger deed. The protection of creditors. The invalidity of the merger. The FIAT-Chrysler merger. Evolution of the legal nature of mergers in the Italian legal system: legislative and jurisprudential perspectives. The extinguishing-successory orientation. The evolutionary–modifying orientation. Court of cassation ruling no. 2637 of 2006. Return to the extinguishing-successory orientation: judgement no. 21970/2021. Debate surrounding judgement 21970/2021: criticism and support. Mergers in the American legal system. The American legal landscape for mergers. The evolution of the US corporate law of mergers. Sources of corporate law. The merger process. Economic motives for mergers. Steps of the merger procedure. The merger plan. Merger between parent and subsidiary or between subsidiaries. Articles of merger. Effects of merger. Abandonment of a merger or share exchange. The ExxonMobil merger. Comparative analysis of the Italian and American legal systems. Historical and constitutional influences on Italian and American legal systems. Differences and similarities in the merger process. Comparison of FIAT Chrysler and ExxonMobil mergers.

The protection of executory contracts in restructuring proceedings - Dejoux-Pasdeloup, Lea Francoise Paulette (Mikolas Romeris University, 2024)
This thesis focuses on the relationship between contract law and corporate insolvency law as it investigates the idea and protection of executory contracts within restructuring proceedings. However, preserving these agreements frequently necessitates taking legal action against established contract law tenets like the freedom of contract and the duty to perform. The study looks at how difficult it can be to keep debtor and creditor interests in balance, especially when there are disruptions brought on by insolvency. The study suggests ways to improve the efficacy of restructuring proceedings by analysing the EU Directive on restructuring and insolvency, contrasting practices in various jurisdictions, and evaluating the impact on stakeholders. The goal of this study is to protect the rights of all parties involved in corporate restructuring while advancing the creation of legal frameworks that facilitate effective restructuring.
Keywords: Creditor; Cross-border Insolvency; Darbuotojai; Debtor; Employees; Insolvency; Kreditorius; Nemokumas; Restructuring proceedings; Restruktūrizavimo bylos; Skolininkas

The Influence of Corporate Sustainability Laws on Multi-Stakeholder Initiatives to Eliminate Forced and Child Labour in Supply Chains - Fanou, Temisan (McMaster University, 2024)
An array of governance initiatives has emerged to address forced labour and labour exploitation in global value chains (GVCs). Drawing on the transnational business governance interactions theoretical framework, as well as Timothy Bartley’s place-conscious transnational governance model, this thesis examines the interaction between two of these hybrid forms of governance: multi-stakeholder initiatives and corporate sustainability laws. I conduct a case study of the cocoa sector, and specifically of the multinational company, Nestlé, using multiple qualitative research methods including legal analysis, key informant interviews, and documentary analysis. My research suggests that the layering of corporate sustainability laws, and particularly the French Duty of Vigilance Law, on top of CSR and MSIs in the cocoa sector, is not addressing the governance gap that permits corporations to evade accountability for human rights abuses in their supply chain. I find that the introduction of corporate sustainability laws may have contributed to a decrease in Nestlé's efforts to address labor violations in certain areas, while in others, it appears to have supported the continuation of existing practices. This raises implications for the continuous efforts in various jurisdictions to introduce these laws as a solution to the shortcomings of private, voluntary rule-making systems. Further research is required to explore how these governance mechanisms are interacting in other sectors, in companies of different sizes, and within various types of MSIs. This will help identify the factors that influence interactions and shed further light on the path forward for policymakers.

La relación cooperativa entre las grandes empresas y la Administración Tributaria - Guerrero Pappalardo, Alba Mª (Universidad de Sevilla, 2024)

Squaring up with workplace bullying - Naidoo, Natashia (University of Pretoria, 2024)
Workplace bullying is not considered a form of harassment that is commonly acknowledged nor does it attract specific legislative protection. The aim of this mini-dissertation is to ascertain the degree to which victims of workplace bullying are protected by South African labour legislation and whether other measures are necessary to ensure that employees are adequately protected. A comparative analysis between South Africa and the United Kongdom's legislative frameworks that governs workplace violence and harassment and, by implication, bullying is a critical aspect of this mini-dissertation.

Taxing the digital economy: Options available for African countries - Oluwatuyi, Oluwasikemi (University of Victoria, 2024)
Tax authorities have always assessed and enforced taxes based on the physical address of businesses over the years. Nevertheless, the idea of tax jurisdiction has taken on a new meaning with the development of information and communication technology, and its profound impact on every facet of human existence – including but not restricted to trade and business. This development has undoubtedly increased capital mobility, especially in corporate form, and exposed more the weaknesses in national tax laws by enabling the artificial relocation of important economic components and potential exemption from taxes. Since it is getting harder to separate the digital economy from the rest of the economy for taxation reasons, the process of digitalization has emerged as one of the primary growth drivers. This expansion, together with aggressive tax planning strategies used by multinational enterprises (MNEs) to move revenues to low-tax jurisdictions and the development of business models requiring less physical presence, has increased the workload for tax administrators; furthermore, it has reduced governments’ capacity to raise funds in the traditional manner. In this regard, I assess how “adequate” the selected African countries’ frameworks are vis-à-vis the ongoing OECD and UN negotiations. Beyond the consultations, I call for a more inclusive and Africanised approach and the need for African countries to improve their tax administration mechanisms.
Keywords: Digital economy; International taxation; OECD; Tax

Desenvolvimento Profissional e Afiliação à Ordem dos Contabilistas na Guiné-Bissau: Motivações e Desafios - Sambú, Luís (Instituto Politécnico de Santarém, 2024)
Objetivo: Esta pesquisa tem como objetivo compreender as motivações que levam os contabilistas acreditados da Guiné-Bissau a se afiliarem à Ordem dos Contabilistas, bem como identificar e compreender as barreiras enfrentadas pelos contabilistas que não são afiliados, com o intuito de propor estratégias que incentivem a afiliação e promovam o desenvolvimento profissional do contabilista no país. Método: Foi utilizada uma abordagem qualitativa. Entrevistas semiestruturadas foram conduzidas com contabilistas acreditados e não acreditados para explorar suas percepções e experiências. A análise de conteúdo foi empregada para interpretar os dados, destacando as motivações para a afiliação e as barreiras enfrentadas pelos não afiliados. Resultado: Os resultados demonstram que os contabilistas acreditados entrevistados não consideram a existência de barreiras. Já os contabilistas não inscritos na ordem mostram-se motivados para se inscreverem na ordem, uma vez que isso lhes permite ter acesso à formação contínua e alcançar estatuto como profissionais de qualidade. Contribuição: A contribuição desta pesquisa consiste em enriquecer o estudo da profissionalização da contabilidade. Igualmente, irá contribuir para uma melhor compreensão do estado da profissão contabilística na Guiné-Bissau. Além disso, dada a inexistência de literatura sobre o tema, este estudo irá ajudar a aumentar o conhecimento das difíceis situações com que os contabilistas acreditados e não acreditados se deparam no exercício das suas funções na Guiné-Bissau.
Keywords: Afiliação; Desafios; Desenvolvimento profissional; Guiné-Bissau; Motivaçoes; Ordem dos contabilistas

Recesso contratual e o exercício inadmissível de posição jurídica - Cañada, Eduardo Gomes (Universidade de São Paulo, 2023)
O direito civil admite a extinção voluntária e unilateral de certas relações contratuais. A esse fenômeno genericamente considerado pode ser dado o nome de recesso contratual, ou em vernáculo, denúncia e resilição. Subjacente a esse nome há três espécies de negócios unilaterais, com tipicidade quanto aos pressupostos, efeitos e meios de controle do direito potestativo que os fundamenta. A hipótese é a de que o abuso do direito (ou exercício inadmissível de posição jurídica, na figura parcelar do venire contra factum prorium, por intermédio da boa-fé) é o meio de correção de injustiças que escapam aos esquemas tipicizantes do exercício de poderes de acordo com a ideia intermediária de espécies de recesso. A noção de inadmissibilidade é semanticamente aberta e decorre da impossibilidade da lei ou dos negócios jurídicos regularem todos os comportamentos possíveis dos sujeitos de direito, demandando um juízo corretivo preter legem. Porém, essa delimitação é consequência, primeiramente, dos fundamentos, pressupostos e do exercício regular do negócio de recesso (em seus respectivos tipos). Em seguida, é possível analisar a abusividade do recesso em três frentes possíveis e apresentar as depurações dogmáticas que a proibição do venire contra factum proprium pode oferecer para a solução dos casos concretos. The Civil Law allows the voluntary and unilateral termination of certain contractual relationships. This phenomenon can generically be called recesso, or denunciation and resiliation. Underlying this name, there are three types of unilateral acts, typical in terms of the premises, effects and means of controlling the potestative right on which they are based. The hypothesis is that the abuse of the right (or the inadmissible exercise of a legal position, in the partial figure of venire contra factum prorium, through good faith) is the means of correcting injustices that escape the typical schemes of the exercise of powers according to the intermediate idea of species of recesso. The notion of inadmissibility is semantically open and stems from the impossibility of the law or legal transactions regulating all the possible behavior of the subjects of law, requiring a preter legem corrective judgment. However, this delimitation is a consequence, firstly, of the foundations and premises and the regular exercise of the terminations act (in their respective types). It is then possible to analyze the abusiveness of withdrawal on three possible fronts and present the dogmatic perfectioning that the prohibition of venire contra factum proprium can offer for the solution of specific cases.
Keywords: Abuse of rights; Abuso do direito; Boa-fé; Contract; Contrato; Good faith; Recesso; Termination

Critical analysis of the institutional framework governing the agreement establishing the African Continental Free Trade Area - Lehlongwa, Thulane Charlo (Stellenbosch University, 2023)
The African Continental Free Trade Area as a flagship project of Agenda 2063 represents renewed attempts by the African Union to drive the continent closer to its economic integration ambitions, which can be formally traced back to the adoption of the African Declaration on Cooperation, Development, and Economic Independence, and later the Treaty Establishing the African Economic Community. Building on these frameworks, the AfCFTA seeks to, amongst others, advance intra-African trade by creating a single market for goods and services facilitated by the movement of persons, promoting sustainable and inclusive socio-economic growth, creating a liberalised market for goods and services, and promoting industrial development. Central to the attainment of the objectives of the AfCFTA is a well-functioning and effective institutional framework at a continental, regional, and national level all well-integrated to facilitate and oversee its implementation. The strengthening of regional and continental institutions to effectively lead and drive Africa’s transformation agenda has also been recognised by Agenda 2063 as a key enabler to this end. The demise of previous African integration efforts has mainly been attributed to the weakness of regional and continental organs to be able to effectively oversee and administer the implementation of continental programmes by the countries. This thesis appraises the institutional framework established to oversee the implementation, administration, facilitation, and monitoring of the AfCFTA, and this is considered against the broader African Union institutional framework and the regional economic communities. Although vastly different, the thesis further considers the experience and best practices from the European Union regional integration model to draw lessons and with a view to reforming and integrating African continental and regional bodies to be able to effectively oversee key initiatives including the AfCFTA. Finally, the thesis considers some of the work already initiated by the AU to review and reconfigure the extant continental bodies and then recommends some key interventions to reinforce and better integrate the institutional framework of the AfCFTA with the existing continental and regional frameworks.
Keywords: AfCFTA; African Continental Free Trade Area; Dispute resolution; Economic integration; Free Trade; International economic relations

Essai sur les justifications et les flexibilités du droit des brevets - Tanguay, Danoé (Université de Montréal, 2023)
Ce mémoire porte sur l’usage particulier des flexibilités du droit des brevets en matière de technologies vertes. Bien que les études empiriques concernant les effets du droit des brevets sur l’innovation en matière de technologies vertes soient peu nombreuses et que les effets du droit des brevets sur l’innovation en général soient incertains, la justification du brevet comme incitatif à l’innovation semble encadrer les réflexions sur l’usage des flexibilités du droit des brevets. Ce constat nous sert de porte d’entrée pour explorer la relation évolutive des justifications et des flexibilités du droit des brevets. Dans un premier temps, nous étudions l’évolution du droit des brevets, en mettant l’accent sur comment il a été justifié et comment les premiers régimes étaient modulés en fonction du contexte social dans lequel ils s’inscrivaient. Dans un second temps, nous observons l’influence de la justification dominante du droit des brevets, soit la fonction d’incitatif à l’innovation, sur l’interprétation des flexibilités prévues dans l’Accord sur les ADPIC et le discours les concernant. Cette étude met en lumière que les mêmes justifications ont fondé des régimes différents, notamment dans l’espace accordé aux flexibilités, et montre que cette place a été restreinte au fil du temps. Nous concluons en avançant que l’étude de l’usage des flexibilités des brevets en matière de technologies vertes reste à ses débuts. Plus d’études empiriques sur le sujet sont nécessaires et celles-ci doivent entrer en dialogue avec les fonctions autres du droit des brevets que celle de l’incitatif à l’innovation.
Keywords: Accord sur les ADPIC; Brevets; Droit de la propriété intellectuelle; Flexibilités du droit des brevets; Histoire du droit de la propriété intellectuelle; Intellectual property; Intellectual property law; Justifications du droit des brevets; Justifications of patent law; Patent law flexibilities; Patents; TRIPs

Patente, mercado e abuso: considerações a partir das patentes de medicamentos - Inácio, Gabriel Felipe Nami (Universidade de São Paulo, 2023)
Este trabalho buscou investigar as dimensões das patentes no mercado, sobretudo no âmbito de medicamentos essenciais, à luz de suas funções socioeconômica e concorrencial. O problema que se buscou investigar é o seguinte: quais são os possíveis impactos das patentes de medicamentos no mercado? A hipótese explorada foi a de que as patentes de medicamentos podem servir de instrumentos de consolidação de poder econômico na medida em que podem se prestar a moldar a estrutura de mercado e, com isso, contribuir para um cenário de desequilíbrio de poder econômico e um mercado tendente à concentração. Para que essa hipótese pudesse ser explorada, foi preciso, primeiro, investigar as premissas estruturais das patentes, com o intuito de verificar a natureza jurídica do instituto, os requisitos de patenteamento e de que forma a proteção das patentes aos medicamentos foram fruto de uma opção política internacional. Na sequência, investigou-se as principais funções que as patentes exercem, notadamente a função social, econômica e concorrencial. Indispensável, nesse ponto, foi traçar a correlação entre as funções das patentes, especialmente a função concorrencial, e o interesse público. A partir disso, foi possível perceber que as patentes de medicamentos essenciais podem moldar a estrutura de mercado e, embora tenham claras limitações e devam servir ao interesse público, podem gerar custos informacionais, de acesso e de inovação, sendo passíveis de criarem distorções de mercado que podem inviabilizar o acesso à saúde. As patentes e esses custos apresentam direta relação com o desenvolvimento econômico. Em razão disso, é preciso que o exercício do direito de patente (que não é e tampouco deve ser considerado abusivo per se) seja analisado à luz do cumprimento das funções socioeconômica e concorrencial que exercem. É preciso, ainda, avaliar em que medida os custos que esse exercício produz suplantariam os benefícios sociais decorrentes da tecnologia patenteada. A partir dessas investigações, observou-se que a legislação atual conta com alguns mecanismos que visam dar cumprimento a essas funções, como é o caso do abuso de direito e da licença compulsória. O abuso de direito mediante o exercício das patentes pode ser classificado de acordo com o grau dos interesses envolvidos, o que influencia diretamente na consequência e no remédio a ser utilizado. Observou-se, também, que o abuso de patente se desenvolveu de tal modo que se tornou, inclusive, estratégia de defesa, como é o caso da chamada patent misuse. Por sua vez, o licenciamento compulsório se apresenta como uma solução temporariamente eficaz, muito embora historicamente o uso do licenciamento compulsória tenha ocorrido timidamente. Estes instrumentos, contudo, não são suficientes, de forma que a criação de alternativas que, a um só tempo, viabilizem o acesso à saúde e criam outros incentivos ao investimento em P&D por parte dos agentes econômicos se afigura essencial. This paper sought to investigate the dimensions of patents in the market, especially in the field of essential medicines, in the light of their socio-economic and competitive functions. The problem we sought to investigate is the following: what are the possible impacts of drug patents on the market? The hypothesis explored was that drug patents can serve as instruments for consolidating economic power insofar as they can be used to shape the structure of the market and thus contribute to a scenario of unbalanced economic power and a market tending towards concentration. In order to explore this hypothesis, it was first necessary to investigate the structural premises of patents, to verify the legal nature of the institute, the patenting requirements and how the protection of patents on medicines was the result of an international political choice. Next, the main functions that patents perform were investigated, particularly their social, economic, and competitive functions. At this point, it was essential to analyze the correlation between the functions of patents, especially the competitive function, and the public interest. From this, it was possible to see that patents on essential medicines can shape the market structure and, although they have clear limitations and should serve the public interest, they can generate informational, access and innovation costs, which can create market distortions that can make access to health unfeasible. Patents and these costs are directly related to economic development. For this reason, the exercise of patent rights (which are not and should not be considered abusive per se) must be analyzed in the light of the fulfillment of their socio-economic and competitive functions. It is also necessary to assess the extent to which the costs produced by this exercise outweigh the social benefits derived from the patented technology. Based on these investigations, it was observed that current legislation has some mechanisms aimed at fulfilling these functions, such as the abuse of rights and compulsory licensing. The abuse of rights through the exercise of patents can be classified according to the degree of the interests involved, which directly influences the consequence and the remedy to be used. It was also observed that patent abuse has developed to such an extent that it has even become a defense strategy, such as patent misuse. For its part, compulsory licensing appears to be a temporarily effective solution, although historically the use of compulsory licensing has been timid. These instruments, however, are not enough, so the creation of alternatives that, at the same time, enable access to health and create other incentives for investment in R&D by economic agents is essential.
Keywords: ABUSO DE PODER ECONÔMICO; Abuse of economic power; Abuse of power; Abuso de poder; Industrial property; Market; Medicamentos; Medicine; Mercado; Patentes; Patents; Propriedade industrial

The impact of exchange platforms on the security of European markets - D'Alessandro, Francesco (LUISS Guido Carli, 2023)
Exchange platforms listed on European markets: financial contamination? The Luna collapse: present-day exposé. Aògorithmic stablecoins. The Luna project and the Terra ecosystem. Legal framework of a billion-dollar scam. Class action lawsuits. National and European implications of such actions. Misleading advertising (binance's liability) and culpa in eligendo. Exchange platforms listed on European markets: financial contamination? Parallels between shares and cryptocurrency investments: lack of transparency giving rise to bubbles. InvestVoyager case study. FTX case study. Positive law and new horizons. DeFi self-regulation: AML compliance and exchange platforms. The proposal of MiCA regulation (markets in crypto-assets). Payment systems directive 2 (PSD2). Directive 2009/110/EC on e-money. Potential solutions (proposals). External audit of smart contracts: a comprehensive examination-technical and legal perspectives. Digital euro. Establishment of a national or European commission: risks for consumers and comparative research. Regulation of exchanges and enforcement of transparency obligations.

Le statut juridique du marchand en droit camerounais et en droit québécois - Akoumou Ndjomo, Jeanne Laure (Université de Montréal, 2023)
Ce mémoire analyse la place juridique du marchand dans les sociétés camerounaise et québécoise. Le droit a toujours cherché à catalyser les activités des marchands en régulant l’accès à leur profession, en contrôlant leurs activités et en leur imposant de nombreuses obligations. La préoccupation des législateurs québécois et camerounais vis-à-vis de l’entité qu’est le marchand est palpable, les nombreuses lois mises sur pied pour encadrer ce personnage en témoignent. Le droit camerounais et le droit québécois abordent le sujet du marchand de façon différente. Nous verrons que dans l’appellation et dans le régime applicable à cette entité, le législateur québécois et son homologue camerounais se retrouvent la majorité du temps aux antipodes l’un de l’autre, mais il arrive parfois que leurs règles présentent des similitudes. Les nombreuses règles mises en place par les législateurs pour réguler les actions du marchand vont nous amener à examiner l’importance que ce dernier a au sein de la société. Conscients du pouvoir que le marchand peut avoir, les législateurs n’ont-ils pas fixé un grand nombre de règles par peur que ce dernier abuse de ce pouvoir ? Cette interrogation nous mènera au dernier volet de ce mémoire qui consistera à analyser les rapports de forces entre le marchand et les consommateurs premièrement, et entre le marchand et l’État en seconde place. L’intérêt de cette recherche est en premier lieu juridique évidemment. En effet, au cours de notre étude, nous verrons des notions telles que la commercialité et ses éléments constitutifs et nous ouvrirons le débat sur son utilité et sa désuétude. Nous aborderons également le rôle joué par le commerçant dans le processus de globalisation du droit et la création d’un droit post-moderne. En plus d’avoir un intérêt juridique, ce sujet révèle également un intérêt socio-économique car il nous amènera à aborder la notion de « commerçant de fait », une entité apparue à cause de la précarité économique et sociale à laquelle la majorité des pays africains fait face. This study analyzes the legal place of the merchant in Cameroonian and Quebec societies. The law has always sought to catalyze the activities of merchants by regulating access to their profession, controlling their activities and imposing numerous obligations on them. The concern of Quebecer and Cameroonian legislators concerning the merchant is palpable, the large number of laws put in place to regulate this character testify to it. Cameroonian law and Quebec law approach the subject of the merchant in different ways. We will see that in the calling and in the regime applicable to this entity, the Quebecer legislator and its Cameroonian counterpart find themselves most of the time at opposite ends, but sometimes it happens that their rules present similarities. The rules put in place by legislators to regulate the actions of the merchant will lead us to examine the importance that the latter has within society. Aware of the power that the merchant can have, haven't the legislators set a large number of rules for fear that the latter will abuse this power? This question will lead us to the last part of this study which will consist in analyzing the balance of power between the merchant and the consumers first, and between the merchant and the State in second place. The interest of this research is obviously primarily legal. Indeed, during our study, we will see notions such as commerciality and its constituent elements and we will open the debate on its usefulness and its obsolescence. We will also discuss the role played by the merchant in the process of globalization of law and the creation of post-modern law. In addition to having a legal interest, this subject also reveals a socio-economic interest because it will lead us to approach the notion of "commerçant de fait", an entity that appeared because of the economic and social precariousness to which the majority of Africans countries faces.
Keywords: Cameroonian law; Commerçant; Consommateur; Consumer; Corporate Social Responsibility; Droit camerounais; Droit post-moderne; Droit québécois; Globalisation du droit; Globalization of law; Marchand; Merchant; Notion d'entreprise; Notion of enterprise; Post-modern law; Quebec law; Responsabilité sociale des entreprises; Theory of commerciality; Théorie de la commercialité; Trader

توحيد قواعد قانون التجارة الدولية في إطار المنظمات الدولية الحكومية - حواس, عشوي; محند, زايد (جامعة مولود معمري تيزي وزو, 2023)
يتطلب توحيد قواعد قانون التجارة الدولية جهودا ووسائل معتبرة، الأمر الذي جعل المنظمات الدولية الحكومية هي التي تتكفّل بهذه المهمّة. وتنقسم هذه المنظمات الدولية الحكومية إلى منظمات دولية عالمية، ومنظمات دولية إقليمية. اتبعت هذه الأخيرة أساليب متعددة للتوحيد، من اتفاقيات دولية وقوانين نموذجية وقوانين موحّدة. وأمام تعدّد أساليب التوحيد هذه، يجب اختيار الأسلوب الأكثر ملاءمة لضمان فعّالية عملية التوحيد. لكن، رغم الجهود المبذولة من قبل هذه المنظمات، فإنها لم تصل إلى التوحيد الكلّي لهذه القواعد، وذلك بسبب اختلاف الأنظمة السياسية والاجتماعية للدول، فلم يشمل التوحيد إلاّ بعض مجالات القانون. كما بقيت القواعد الموحدة صعبة التطبيق لاختلاف تفسيرها من جهة، ولقلّة خبرة القضاة والمحكّمين في هذا المجال من جهة أخرى. L'unification des règles du droit du commerce international nécessite des efforts et des moyens considérables, ce pourquoi cette tâche a été confiée aux organisations gouvernementales internationales. Ces organisations intergouvernementales sont divisées en organisations internationales mondiales et organisations internationales régionales.Ces dernières ont suivi de multiples méthodes d’unification, notamment des accords internationaux, des lois types et des lois unifiées.Face à ces multiples méthodes d’unification, il faut choisir la méthode laplus appropriée pour garantir l’efficacité du processus d’unification. Cependant, malgré les efforts déployés par ces organisations, elles ne sont pas parvenues à une unification complète de ces règles, en raison des différences entre les systèmes politiques et sociaux des pays. L'unification n'a porté que sur certains domaines du droit. Les règles unifiées restent également difficiles à appliquer en raison de leurs interprétations différentes d'une part, et du manque d'expérience des juges et des arbitres dans ce domaine, d'autre part.

O impacto da Convenção das Nações Unidas sobre Contratos para Venda Internacional de Mercadorias (CISG) nas empresas portuguesas: aplicação e cláusula de opt-out. - Domingues, Ana Rita Pereira (Universidade do Porto, 2023)
A cada um dos vários Estados que compõem a comunidade internacional; corresponde um sistema jurídico, económico, político e social único e próprio. É possível identificar semelhanças, mas também diferenças entre cada um deles. O fenómeno da globalização estabelece cada vez mais pontos de ligação entre o panorama jurídico económico dos países que promovem as transações internacionais e que contactam diretamente com as consequências da globalização. Assim, destaca-se a importância do conceito de “multilateralidade” quando nos referimos a contratos e/ou convenções internacionais e do qual a Convenção de Viena (nome pelo qual a CISG é também conhecida), é exemplo e objeto do presente estudo. A presente dissertação junta as áreas do Direito e Economia Internacionais na análise da Convenção da Nações Unidas sobre Contratos para Venda Internacional de Mercadorias (CISG) e do seu impacto nos processos de internacionalização das empresas portuguesas. Tendo a CISG entrado em vigor em Portugal no dia 1 de outubro de 2021, em plena situação pandémica, pretende-se perceber se as empresas portuguesas têm conhecimento deste novo regime jurídico, se o mesmo está a ser aplicado, ou se as empresas optaram por afastar a sua aplicação, ao abrigo da cláusula de opt-out, que a Convenção prevê no seu artigo 6º.
Keywords: Aplicação; CISG; Comércio; Contratos; Empresas; Internacionalização; Mercadorias; Multilateralidade; Opt-out; Transação internacional

Les baux commerciaux à l'épreuve des circonstances exceptionnelles : cas du covid-19 - Ayinon, Alida (Université Grenoble Alpes, 2023)
Notre étude consistera à explorer les différents mécanismes à envisager par les locataires pour faire face à leur obligation de paiement des loyers commerciaux pendant la crise, partant bien sûr du droit covid-1911au droit traditionnel ou existant avant ladite crise. Il est à noter ici que les mesures prises par le gouvernement français dans la gestion de la crise n’ont pas eu pour vocation dans la majorité des cas de se substituer au droit existant, tel est le cas du droit des contrats. Les deux régimes étant complémentaires, en absence de réponse de l’un, l’on peut se tourner vers l’autre. Il convient de rappeler également qu’une analyse théorique ou générale du régime du bail commercial ne sera pas nécessaire car l’objectif poursuivi par ce sujet est d’examiner la règlementation législative, jurisprudentielle voire doctrinale en matière de bail commercial pendant la crise sanitaire afin de cerner leurs enjeux sur le paiement des loyers commerciaux.
Keywords: Baux commerciaux; COVID-19; Droit des affaires

Attaining effective and speedy resolutions of unfair dismissal disputes in Lesotho: An explorarion of possible lessons from South Africa - Ntaitsane, Mamolefi Anacletta (National University of Lesotho, 2023)
National Manpower Development Secretariat
Keywords: Labour dispute; Lesotho; Resolution mechanisms; Unfair dismissal disputes

التجارة الالكترونية بين الواقع والتحديات في الجزائر في ظل تطور استخدام تكنولوجيا المعلومات والاتصال - بغداد, عبد القادر; بن زيدان, الحاج (Ibn Khaldun University of Tiaret, 2023)
تهدف دراستنا الى التعرف على ظاهرة التجارة الالكترونية التي اصبحت حقيقة واقعية انتشرت بصورة كبيرة في وقت قصير، مع إيضاح مكانة التجارة الالكترونية في الجزائر مع تحديد و معرفة أهم التحديات والعوائق التي تواجه الجزائر في استخدام هذه التجارة. رغم ما ذكر آنفا ، نجد ان الجزائر قطعت شوطا كبيرا في تبنيها لهذه التجارة الحديثة ، فقد اتخذت مؤخرا إجراءات عدة في جميع الميادين بغية تدعيم استخدام التقنيات الحديثة ومسايرة التحولات التكنولوجية من اجل تبني التجارة الالكترونية وتذليل العقبات ووضع استراتيجيات وسياسات وطنية للتقدم العلمي والتأهيل المؤسساتي والقانوني من اجل النهوض بالاقتصاد الوطني . توصلت الدراسة الى ان ضعف تمويل التجارة الالكترونية يفرض على الجزائر تشجيع مساهمة القطاع الخاص والمشترك في تمويل هذه التجارة ، تكييف القواعد القانونية الحالية وهذا ما يمثل الهدف الأساسي للقانون 18-05 المتعلق بالتجارة الالكترونية ، الذي سمح بضمان أمن التجارة الالكترونية ، مما يسمح بتنشيط وتحفيز المؤسسات لاقتحام هذا النشاط والارتقاء بمستوى التعاملات التجارية الالكترونية Our study aims to identify the phenomenon of E-commerce , which has become a realistic reality and has spread widely in a short time, with an explanation of the status of E-commerce in Algeria, while identifying and knowing the most important challenges and obstacles facing Algeria in the use of this trade. Despite what was mentioned above, we find that Algeria has come a long way in adopting this modern trade. It has recently taken several measures in all fields in order to support the use of modern technologies and keep pace with technological transformations in order to adopt E-commerce and overcome obstacles and develop national strategies and policies for scientific progress and institutional and legal rehabilitation from for the advancement of the national economy. The study concluded that the weakness of financing E-commerce requires Algeria to encourage the contribution of the private sector and the participant in financing this trade, adapting the current legal rules, and this represents the main objective of Law 18-05 related to E-commerce , which allowed ensuring the security of E-commerce, which allows stimulating and stimulating institutions To break into this activity and raise the level of electronic commercial transactions.
Keywords: Commerce électronique; Enjeux du commerce électronique en Algérie; Paiement électronique; Technologies de l'information et de la communication; التجارة الإلكترونية; الدفع الالكتروني; تحديات التجارة الالكترونية في الجزائر; تكنولوجيا المعلومات والاتصالات

أساس المسؤولية الجزائية لجرائم الشركات التجارية - دحو, خديجة; دهلي, حبيبة (Ibn Khaldun University of Tiaret, 2023)
مسؤولية الشركات التجارية في الجانب الجنائي هي مفهوم قانوني يحدد امكانية مساءلة الشركات او المؤسسات التجارية جنائيا عن الجرائم التي ترتكب في اطار أنشطتها. تاريخيا كان يتم ملاحقة ومساءلة الأفراد جنائيا فقط عن افعالهم الاجرامية ومع طفرة قانون الأعمال وتزايد الوعي بضرورة مساءلة الشركات اصبحت مسؤولية الشركات التجارية جزائيا واقعا في العديد من البلدان. Corporate criminal liability is a legal concept that determines the possibility of holding corporations or commercial entities criminally accountable for crimes committed within the scope of their activities. Historically, only individuals were pursued and held criminally responsible for their criminal actions. However, with the evolution of business law and increased awareness of the need to hold corporations accountable, corporate criminal liability has become a reality in many countries Corporate criminal liability is based on the principle that a corporation can be considered an independent entity separate from its directors, employees, and shareholders. Therefore, if a criminal offense is committed within the company's operations, it can be prosecuted and tried independently of the individuals associated with it. The specific criminal offenses for which corporations can be held accountable vary according to national legislation, but they typically include acts such as fraud, bribery, money laundering, tax evasion, environmental violations, human rights abuses, forgery, unfair competition, and others. When a corporation is criminally prosecuted, it can face severe penalties, including hefty fines, asset seizure, dissolution of the
Keywords: Droit des sociétés commerciales; Personnes morales; Responsabilité pénale; الشخصية الاعتبارية; الشركات التجارية; المسؤولية الجنائية

تبني البنوك التجارية التقليدية للمعاملات المصرفية الإسلامية - زرفاط, خليدة; سوالمي, رحاب نور الهدى (جامعة ابن خلدون-تيارت, 2023)
تمثل البنوك التجارية الجزائرية المعبر الرئيسي للوساطة المالية والمصرفية في الاقتصاد الوطني، إذ تساهم بشكل كبير في أغلب المعاملات الاقتصادية داخل وخارج الوطن، وبالتالي فهي تساهم بعدة أدوار مهمة في التنمية الاقتصادية واستدامتها عبر الأجيال، قام ت الحكومة بإنشاء فروع ونواف ذ إسلامية للمعاملات المالية الإسلامية على مستوى هذه البنوك وطرح منتجات مصرفية إسلامية قرر ساعد على جذب المتعاملين بالسوق الموازية لضخ أموالهم بالبنوك الوطنية واستخدامها بصيغ تطبق احكام الشريعة الإسلامية، تعمل الصيرفة الإسلامية على نبذ الربا وتعزيز التكافل الاجتماعي والعدالة. إن استخدام مثل هذه الخدمات يهدف إلى تحقيق المشاركة في الأرباح والخسائر بين البنوك والزبائن. وفي دراستنا تبين لنا مدى تبني البنوك التقليدية الجزائرية للمعاملات المالية الإسلامية من خلال فتح نوافذ إسلامية تعمل وفق الشريعة الإسلامية لتحقيق رضا وإستقطاب الزبائن Algerian commercial banks represent the main catalyst for financial and banking intermediation in the national economy. They to contribute significantly the majority of economic transactions within and outside the country. Consequently, they play several crucial roles in economic development and its sustainability across generations. The government has established branches and windows for Islamic financial transactions in these banks and introduced Islamic banking products. This decision has helped attract participants in the parallel market to channel their funds into national banks and utilize them in accordance with Islamic law principles. Islamic banking aims to eliminate usury (riba) and promote social solidarity and justice. The use of such services aims to achieve profit and loss sharing between banks and customers. Our study has revealed the extent to which Algerian traditional banks have embraced Islamic financial transactions by opening Islamic windows that operate in accordance with Islamic law, aiming to achieve customer satisfaction and attract clients
Keywords: Commercial banks; Customer satisfaction; Financial transactions; Islamic Banking; Islamic windows

تحديات فرض الضرائب على معاملات التجارة الإلكترونية في الجزائر - مبخوت, رفيق; غول, حسين (Ibn Khaldun University of Tiaret, 2023)
لقد تطرّقنا في موضوع دراستنا على تحدّيات فرض الضّرائب على معاملات التّجارة الإلكترونية باعتبار موضوع التّجارة الإلكترونية من المواضيع الهامّة التي تلقى اهتماما كبيرا من قبل الكثير من الباحثين لما لها من انعكاسات على اقتصاديات دول العالم المتقدّمة والنّامية، حيث تعدّ إحدى النّظم الحديثة في إتمام وتنفيذ المعاملات التّجارية عبر شبكات الأنترنت. ولقد أسفرت دراستنا الميدانية في المركز الجواري للضّرائب دائرة السّوقر التي واجهت عدّة صعوبات لإخضاع المعاملات الإلكترونية بسب غياب قوانين والتّشريعات المتعلّقة بتنظيم الضّريبة الإلكترونية وغياب رقمنة القطاع وصعوبات تقنية تطبيق هذا النّوع من الضّرائب. هذا ما أوجب على الجزائر بذل مجهوداتها من أجل دعم وإرساء البنية التحتية للاتّصالات ومسايرة التّقدّم التّكنولوجي في العالم وتسليط الضّوء على القوانين والتّشريعات الجبائية الخاصّة بهذه التّجارة وسَنّها والعمل بها على أرض الواقع. In the subject of our study, we have addressed the challenges of imposing taxes on electronic commerce transactions, considering the issue of electronic commerce as one of the important topics that receive great attention by many researchers because of its implications for the economies of the developed and developing countries of the world, as it is one of the modern systems in the completion and implementation of commercial transactions. Via internet networks. Our field study resulted in the neighborhood tax center, in Sougueur Department, which faced several difficulties in subjecting electronic transactions due to the absence of laws and legislation related to the organization of electronic taxation, the absence of digitization of the sector, and the technical difficulties of applying this type of taxation. This is what required Algeria to exert its efforts to support and establish the telecommunications infrastructure, keep pace with the technological progress in the world, shed light on the laws and fiscal legislation related to this trade, enact them and implement them on the ground.
Keywords: Algeria; Algérie; Commerce électronique; Fiscalité; Internet; Taxe électronique; الأنترنت; التجارة الإلكترونية; الضريبة الإلكترونية; النظام الضريبي

حماية الغير في الشركات التجارية - محوز, العالية; سليمان, عائشة (Ibn Khaldun University of Tiaret, 2023)
تحتل حماية الغير المتعامل مع الشركات التجارية مكانة مهمة في القانون التجاري حيث كرس لها المشرع العديد من الأحكام والمبادئ القانونية التي تساهم في إستقرار المعاملات التجارية للشركات التجارية من جهة، والتي تدعم الثقة في معاملات الشركة مع محيطها الخارجي من جهة أخرى، وذلك نظرا للدور الذي يؤديه الغير في تطوير و إزدهار الشركة وتشجيع المتعاملين للإستثمار في هذا القطاع الاقتصادي المهم. قام المشرع بخطوات مهمة جعل من خلالها الغير يتدخل في حياة الشركة ونشاطها وذلك تخفيفا لآثار إعتبار هذا الغير عضوا خارجيا لا علم له بما يجري داخل الشركة التجارية، لكن تبني المشرع لأنظمة قانونية من أجل الغير لا يعني بلوغ النصوص القانونية هدفها الذي قررت من أجله . The protection of third parties dealing with commercial companies occupies an important place in the commercial law, as the legislator devoted many legal provisions and principles to it that contribute to the stability of commercial transactions of commercial companies on the one hand, and that support confidence in the company’s transactions with its external environment on the other hand, due to the role it plays Others contribute to the development and prosperity of the company and encourage customers to invest in this important economic sector. The legislator took important steps through which he made third parties interfere in the life and activity of the company in order to mitigate the effects of considering this third party as an external member who has no knowledge of what is going on inside the commercial company, but the legislator’s adoption of legal systems for the sake of third parties does not mean that the legal texts have reached their goal for which they were decided

The efficacy of commercial arbitration, law and practice Lesotho - Thethe-Chitja, Makabelo (National University of Lesotho, 2023)
The success of commercial arbitration law and practice is achieved as a result of several factors. The purpose of the study was to investigate whether efficacy of commercial arbitration, law and practice in Lesotho is hindered by the legal framework which does not conform to the United Nations Commission Trade Law on International Commercial Arbitration, UNCITRAL Model Law. Examining such other factors as support of the courts and government, the study specifically investigated the impact of lack of education about commercial arbitration for the business community and unregulated arbitrators on the efficacy of the commercial arbitration, law and practice in Lesotho. With the use of the desk reviews and interviews as data collection methods for this study, the evidence obtained has revealed that efficacy of the commercial arbitration, law and practice in Lesotho is hampered by the law which is outdated and inconsistent with the UNCITRAL Model law. As such, support for the mechanism by the courts has been found to be at stake or adversely affected. Lack of support from the government and that of awareness campaigns about the mechanism for the business community have also been noted for constraining the efficacy of the commercial arbitration, law and practice in the country. Further noticeable from the findings include limited commitment from the legal profession and unregulated arbitrators, both of which could have significantly obstructed the mechanism. The study thus concludes that there is an urgent need for law reforms and concerted commitment from the relevant stakeholders to help towards achieving efficacy of the commercial arbitration, law and practice in Lesotho.
Keywords: Arbitrage; Arbitragem; Arbitration; Commercial Arbitration; Lesotho

O sistema de regulamentação contabilística e o relato financeiro na Guiné-Bissau - Candé, Mamadú (Instituto Politécnico de Santarém, 2023)
Esta dissertação analisa a evolução do sistema contabilístico da Guiné-Bissau, nomeadamente o processo de convergência do Sistema de Contabilidade da Organização para Harmonização do Direito dos Negócios em África (SYSCOHADA) com as normas internacionais de relato financeiro (NIRF). Pretende-se perceber em que medida os laços políticos e culturais influenciaram este processo de convergência no país, e ainda as ligações entre as dimensões culturais, sociais, económicas e financeiras, assim como as respetivas influências na fiscalidade, no ensino e na formação profissional, na organização da profissão contabilística, com base na classificação dos sistemas contabilísticos de Nobes (1998). A Guiné-Bissau é um país membro da Organização para Harmonização dos Negócios em África (OHADA), entidade responsável por edificar e oficializar as normas contabilísticas, que são aprovados através de ato uniforme que envolve dezassete países africanos, o que explica que seja influenciado ou influencie outros países membros daquela organização. Esta investigação contribui para a literatura no domínio da contabilidade e relato financeiro no continente africano, em geral, área ainda pouco explorada e pouco conhecida da comunidade académica, e da Guiné-Bissau, em particular, país independente desde 1973, depois de um período de vários séculos de existência como antiga colónia portuguesa.
Keywords: Contabilidade; Guiné-Bissau; ORNATOC; Relato financeiro; SYSCOA; SYSCOHADA; Sistema contabilístico; Técnicos Oficiais de Contas

UNCITRAL model law on electronic transferable records e prospettive di applicazione - Ambrosino, Alessia (LUISS Guido Carli, 2023)
UNCITRAL model law on electronic transferable records. Dalle esperienze precedenti all’approvazione della MLETR. Lo scopo e la struttura. Le disposizioni sul principio di equivalenza funzionale. Lo standard generale di affidabilità. Altre disposizioni sull’uso degli electronic transferable records. L’applicazione della model law. La necessità di una riforma: l’esperienza del Regno Unito. Trade documents. Possession problem e i “gateway criteria”. Impact assessment dell’electronic trade documents bill. La necessità di adeguare la legislazione italiana.

The protection of EU technological sovereignty in the area of foreign direct investments: legal challenges after the EU regulation 452/2019 - Vecchio, Giuseppe (LUISS Guido Carli, 2023)
EU’s competence over FDI: European technological sovereignty. Definition, origins, and scope of EU foreign investment law. EU competence over foreign direct investments. European technological sovereignty. Regulation 452/2019–screening mechanisms in national legislation with a focus of the Italian regime. Structure of regulation 452/2019. Implementation in national legislation. The screening regulation as a tool to enforce technological sovereignty. EU technological sovereignty in practice. First and second annual report on the screening of foreign direct investments into the Union. A first appraisal of the problematic interplay between FDIs and technological sovereignty.

Holding multinational corporations liable for their transnational environmental harms : a search for global liability - Roxburgh, Craig (Stellenbosch University, 2023)
For several decades, environmentalists have raised the alarm regarding the impending environmental catastrophe that results from the Anthropocene. Much attention has been given to the role that States play in contributing to ecological damage being wrought upon the Earth. However, we have only looked at the environmental destruction perpetrated by multinational companies (“MNCs”) in the past decade. Natural disasters like the Deepwater Horizon explosion have placed MNCs' dangerous impact on the environment in sharp relief. At the same time, revelations in the Carbon Majors Report and global litigation quantify the damage MNCs cause to the environment. Multinational companies (“MNCs), as a result of globalisation and trade liberalisation, are powerful entities within the global economy. Despite their size, MNCs remain primarily unregulated in international human rights law. Debates regarding who bears the duty for human rights intersect with a battle of political will between the Global North and Global South for developing binding human rights duties for MNCs. As a result, they can commit environmental harm, especially in the Global South, with relative impunity due to a lack of effective liability mechanisms. The doctrine of separate legal personality creates specific issues for holding MNCs liable for environmental harms in the Global South. Domestic courts in home States struggle to exercise jurisdiction over the environmental harms MNCs commit. In contrast, systemic barriers in host States create situations where victims are unable to seek redress within their State. To address these concerns, this thesis proposes a global liability regime founded on the principle of integrated regulation. This regime will utilise regulation at the institutional, national and international levels to enforce the environmental obligations of MNCs, rooted in the right to a healthy environment. This gives rise to multiple intersection human rights obligations which will regulate the behaviour of MNCs. This thesis recognises that such a framework requires a drastic reform in how the law and companies are conceptualised. However, such a reform would have wide-reaching implications for vindicating human rights violations.
Keywords: Corporations; Developing countries; Environmental law; Environmental protection; International business enterprises; International cooperation; Liability for environmental damages; Offenses against the environment

L'arbitrage à l'épreuve des procédures belges d'insolvabilité d'entreprises - Dantinne, Rouslan (Université de Liège, 2023)
Alors que deux entreprises sont liées par une convention d’arbitrage, une procédure d’insolvabilité est ouverte en Belgique à l’égard de l’une d’elles. De nombreuses questions émergent : L’instance arbitrale en cours doit-elle être suspendue ? Dans la positive, pourra-t-elle reprendre ? Les pouvoirs de l’arbitre sont-ils impactés ? L’instance n’a pas débuté, la validité de la convention d’arbitrage est-elle compromise ? La convention n’existe pas, les parties peuvent-elles la conclure ? L’entreprise en difficulté perd-elle sa capacité compromissoire ? Cette capacité est-elle transférée au praticien de l’insolvabilité ? La sentence a été rendue, peut-elle être exécutée ? Dans le présent exposé, nous mettons l’arbitrage à l’épreuve des procédures belges d’insolvabilité d’entreprises.
Keywords: Arbitrage; Arbitrage commercial international; Arbitragem; Arbitraje; Arbitration; Faillite; Insolvabilité; Insolvency; Procédures d'insolvabilité; Réorganisation judiciaire

Integración de los solvencia por medios externos. Análisis de la doctrina y jurisprudencia - Acosta Plaza, José Marcos (Universidad Internacional de Andalucía, 2023)
Trabajo Fin de Máster en Auditoria Operativa, Supervisión Continua, Contabilidad y Control de Subvenciones y Contratos. Tutor: Dr. D. Francisco Javier Maraver Risco. El concepto de operador económico recogido en el artículo 2 , apartado 1, punto 10, de la Directiva 2014/24 debe debe de ser interpretado dentro de una concepción amplia (con distintas variantes) que supera el concepto formal de contratista y las opciones de sumar mediante Uniones Temporales de Empresa o acudiendo a la subcontratación.Tal interpretación es conforme con el objetivo de abrir los contratos públicos a la competencia más amplia posible que persiguen las Directivas en esta materia, en beneficio no sólo de los operadores económicos, sino también de los poderes adjudicadores. Vinculado a esta idea, en virtud del artículo 75 de la LCSP, todo operador económico que se presente a una licitación podrá acreditar la solvencia con medios externos independientemente de los vínculos existentes entre las empresas, ya se tratan empresas de un mismo grupo empresarial o empresas que no tengan vínculos societarios, para acreditar esta solvencia es preciso la aportación de un compromiso ( libertad de forma) en el que se haga referencia al contrato concreto al que se presta la solvencia y en el que se manifieste la puesta a disposición a favor del licitador de los medios de solvencia durante toda la ejecución del contrato, pudiendo ser integrada con medios externos cualquier tipo de solvencia ya sea económica-financiera o técnico- profesional no siendo preciso disponer de un mínimo de solvencia propia pudiéndose integrar toda ella por medios externos.

Les conséquences du changement climatique sur la solvabilité des compagnies d’assurance - Amimar, Clément (Université Lille 2, 2023)

Essor de l'aviation d'affaires : gestion et traitement sur les petites escales aéroportuaires françaises - Barbe, Emma (Aix-Marseille Université, 2023)

L'évolution du régime juridique des fonds marins: les enjeux environnementaux face à la perspective d’une exploitation minière - Bremaud, Coline (Aix-Marseille Université, 2023)
Depuis quelques années, la protection des Océans est au cœur des préoccupations de la communauté internationale. Le nouvel accord BBNJ adopté au mois de juin 2023 en est la dernière manifestation. L’autorité internationale des fonds marins, malgré un retard, est aussi en train de compléter son code minier avec une réglementation sur l’exploitation des minéraux marins. A travers de nombreuses études scientifiques, il a été reconnu que les grands fonds marins abritent une grande diversité d’habitats et d’espèces encore très peu connus. Néanmoins, de nombreuses lacunes, insuffisances et incertitudes persistent quant aux deux régimes en construction. De nombreux acteurs de la communauté internationale manifestent leurs inquiétudes et des voix de tous horizons plaident pour l’établissement d’un moratoire ou « d’une pause de précaution » sur les activités minières dans les grands fonds marins. D’autres voix à l’inverse, soutiennent une solution alternative, celle d’un temps plus long afin de ne pas adopter le projet de manière précipitée. Les questions de la clause des deux ans et du sort des demandes de plans de travail déposées avant l’adoption du projet sont actuellement discutées au sein de l’organisation. Pour résumer, l’Autorité internationale des fonds marins se trouve donc dans une position délicate, celle d’élaborer un droit d’anticipation pour des activités à venir, sans avoir toutes les données scientifiques pour élaborer le régime. Cette étude a donc pour volonté de mesurer les lacunes du droit en construction, ainsi que les solutions pertinentes pour y remédier afin de protéger l’environnement des fonds marins de la perspective de l’exploitation minière.
Keywords: Autorité internationale des fonds marins; BBNJ; Clause des deux ans; Droit maritime; Exploitation minière; Fonds sous-marins; Moratoire; Protection de l’environnement

La fin de non-recevoir de l'article L. 133-3 du Code de commerce - Bresson, Nicolas (Aix-Marseille Université, 2023)

La digitalisation du marché du Lloyd's - Dantec, Rémi (Aix-Marseille Université, 2023)

Faire commun dans une société coopérative et participative autogérée : la nécessité d’accords autour de la volonté collective - Defrance, Hugues (Université de Grenoble, 2023)
Ce mémoire de recherche porte sur l’observation de la mise en place d’un principes supérieur commun qui permet à une société coopérative d’avoir une existence propre en dépassant la somme des intérêts individuels. Cette existence propre permet l’expression d’une organisation autogérée. Pour réaliser cette observation, le cadre des « économies de la grandeur » développé par Luc Boltanski et Laurent Thévenot permet à travers les grilles d’analyse proposée dans leur ouvrage sur « De la justification » de définir dans quels principes supérieur communs se construisent les accords permettant l’expérimentation de cette organisation autogérée. Cette observation à été faite au sein d’une SCOP qui se réclame de cette forme d’organisation et la méthodologie employée est une analyse de discours. Cette observation permet de confirmer que le principe de la volonté collective attaché au modèle de la cité civique est le principe supérieur commun qui anime ce projet collectif autogéré.

L’assurance des risques de guerre dans le transport de marchandises par voie maritime - Forges, Grégoire (Université de Lille, 2023)

L'apport de la convention du Cap et de son protocole aéronautique dans le développement des financements internationaux portant sur des matériels d'équipements aéronautiques - Gachon, Nicolas (Aix-Marseille Université, 2023)

Intégration Euro-Méditerranéenne : enjeux juridiques et contractuels de la construction et de l'exploitation de la connexion fixe ferroviaire au Détroit de Gibraltar - Laaroussi, Mohamed (Aix-Marseille Université, 2023)

Représentant en douane enregistré - Leroy, Julia (Aix-Marseille Université, 2023)

Les navires d'Etat et navires de guerre - Marzolf, Ilona (Aix-Marseille Université, 2023)

Critical Review of the Adoption of the Uncitral Model Law on International Commercial Arbitration in Africa - Mboya, Rachael A. (University of Nairobi, 2023)

Valorisation de l'expérience dans la formation des pilotes de ligne en France - Morel, Sébastien (Aix-Marseille Université, 2023)

L’encadrement juridique de la médiation dans l’espace OHADA : analyse critique de l’acte uniforme relatif à la médiation - Mukuamu, Prince (Université de Sherbrooke, 2023)
Aujourd'hui plus qu'hier, la médiation suscite l’intérêt tant des chercheurs, des praticiens, que des politiques. Cet intérêt se matérialise notamment par les différents cadres juridiques dont elle bénéficie dans plusieurs législations. Afin de promouvoir la médiation au sein de ses États membres, L’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) a adopté le 23 novembre 2017 un Acte Uniforme relatif à la Médiation (AUM). Après avoir adopté depuis plus de deux décennies un Acte uniforme sur l’arbitrage, l’organisation régionale confirme sa volonté de promouvoir les modes alternatifs de règlement de conflits dans le domaine du droit des affaires. Cependant, l’AUM est un instrument juridique particulier attendu qu'il est le premier de son genre à s’appliquer également aux domaines non encore régis par le droit OHADA. Toutefois, si la médiation tend à se développer de plus en plus, il convient de prendre garde à ce que cette évolution, notamment en ce qui concerne son encadrement légal, ne conduise pas à sa dénaturation. Voilà l’un des défis auquel est également soumis le législateur OHADA.
Keywords: AUM; Acte uniforme; MARD; Mediación; Mediation; Mediação; Médiateur; Médiation; OHADA

The concept of separate legal personality in South African company law: A critical examination of its origins, developments and current application - Myeni, Siphosethu (University of KwaZulu-Natal, 2023)
Section 19(1) of the current Companies Act 71 of 2008 states that once a company is incorporated in accordance with this Act, it is considered as a juristic person and exists indefinitely until its name is removed from the companies register. It exists independently from its shareholders and controllers. This effect grants the company with characteristics of a natural person. This analogy implies complete independence of the company. However, this concept finds refuge from the English legal system and was later adopted by South African company law. This notion provides some legal protection to businesses and shields their owners from personal liability for the company's debts and commitments. Companies can use this to enter new markets, reduce their taxes, and take advantage of advantageous business environments. Furthermore, this doctrine promotes joint ventures and partnerships among enterprises from many countries, allowing them to share resources and risks. As a result, this allows international enterprises to benefit by conducting international transactions, expanding abroad, and entering contracts in foreign countries. However, like any other concept, it is susceptible to abuse. Individuals take advantage of it to benefit themselves. This is detrimental to the significance of this doctrine. This dissertation aims to look deeply into this concept, by examining its origins and influence throughout the years and during its current application in the South African legal framework and highlight instances where this doctrine will be set aside. This will be conducted by fully analysing Salomon’s case and the influence it has over current company law. More importantly, the author will further examine the significance of this doctrine in modern company law. This will be done by testing the application of this doctrine to modern corporations and challenges they face.

La mobilité aérienne urbaine : utopie ou réalité - Parisot, Romain (Aix-Marseille Université, 2023)

Les navires autonomes - Perreau, Emilie (Aix-Marseille Université, 2023)

Alliances maritimes : évolution et avenir - Pucciarelli, Clélia (Aix-Marseille Université, 2023)

Anti-Money laundering developments : A comparative appraisal - Schlebusch, Maria Elizabeth (Marlize) (University of Pretoria, 2023)
The objective of this study is to understand and explore the rapid pace at which ML has evolved and the global and local impact thereof.

The law applicable to an international commercial contract : a comparative study of private international law of contract in South Africa and South Korea - Setlhabi, Godiraona (University of Johannesburg, 2023)
Please refer to full text to view abstract.

La grande plaisance face aux sanctions internationales - Stratigéas, Loris (Aix-Marseille Université, 2023)
L’invasion de l’Ukraine par la Fédération de Russie le 24 février 2022 marque l’application de régimes de sanctions internationales économiques et financières aux navires de grande plaisance. Ce mémoire prétend décrire ces différents régimes de sanctions et expliquer avec une approche critique que l’application de certains régimes de sanctions aux navires de grande plaisance peut être remise en cause. Les mesures de gel et leur pendant (l’interdiction de mise à disposition de fonds ou de ressources économiques au profit de la personne ou entité sanctionnée) ont vocation à inciter un changement de comportement auprès de leur cible. Ainsi, cette étude vise également à montrer l’efficacité relative des mesures de gel de navires de grande plaisance dans la poursuite de cet objectif. The invasion of Ukraine by the Russian Federation on 24 February 2022 marks the application of international economic and financial sanctions to yachts. The subject aims to describe these different sanctions regimes and to explain critically that the application of some of them to yachts may be called into question. The freezing measures and their counterpart (the prohibition on making funds or economic resources available to the sanctioned person or entity) are intended to encourage a change in the behaviour of their target. This study therefore also aims to show the relative effectiveness of measures to freeze yachts in achieving this objective.
Keywords: Economic sanctions; Financial sanctions; International sanctions; Mesures restrictives de gel; Navires de grande plaisance; Restrictive freezing measures; Sanctions financières; Sanctions internationales; Sanctions économiques; Yachts

Choke point maritime : entre grands enjeux et risques majeurs - Urquizar, Andréa (Aix-Marseille Université, 2023)
Les choke-points maritimes sont des passages vitaux du commerce mondial empruntés chaque jour par un nombre impressionnant de navires. Bien que ces passages soient les piliers de nos routes maritimes, ils sont pourtant largement méconnus du grand public, mais aussi des acteurs du monde maritime. Ancré dans la mondialisation, beaucoup ne les résume qu’à de simples lieux de passages, or ils sont des artères économiques aux multiples facettes. Générateur de grands enjeux financier et diplomatique, ils présentent également des risques importants pour la navigation, tels que la piraterie ou le trafic d'armes. Enfin il est nécessaire le développement de routes alternatives pour soulager ces passages saturés par le trafic mondial, sans oublier la protection des océans et des espèces vivantes. Maritime chokepoints are vital passages in world trade, used every day by an impressive number of ships. Although these passages are the pillars of our maritime routes, they are largely unknown to the general public, as well as to those involved in the maritime world. Anchored in globalization, many people think of them as mere transit points, yet they are multi-faceted economic arteries. Generating major financial and diplomatic stakes, they also present major risks for shipping, such as piracy and arms trafficking. Last but not least, alternative routes need to be developed to relieve these passages, which are saturated by global traffic, not to mention the protection of oceans and living species.
Keywords: Choke-points; Commerce maritime; Maritime trade

تأسيس شركات المساهمة في التشريع الجزائري - يعقوبي, محمد (Ibn Khaldun University of Tiaret, 2023)
شركة المساهمة هي شركة أموال، لا يقل عدد شركائها عن سبعة شركاء يسمون بالمساهمين تتمثل حصصهم في الشركة بأسهم متساوية القيمة سهلة التداول لا يسأل هؤلاء عن ديون الشركة الا في حدود قيمة الأسهم التي اكتتبوا فيها، وكأي شركة وجب توفر الأركان الموضوعية العامة والخاصة والشكلية وإذا اختلف أحد هذه الأركان يعرضها للبطلان إما نسبي أو مطلق. وضع المشرع الجزائري طريقتين لتأسيس شركة المساهمة إما باللجوء العلني للادخار أو بدون اللجوء العلني للادخار أو بما يعرف بالتأسيس الفوري وتتميز المرحلتين بإجراءات معقدة، يقوم المؤسسون في كلتي المرحلتين بإعداد القانون الأساسي عن طريق جمعية عامة تأسيسية والمصادقة على الشروط المتفق عليها ووضع الشركة للجمهور قصد الاكتتاب فيها إذا ما لجأ المؤسسون لطريقة اللجوء العلني للادخار . أخيرا تسجيل الشركة في السجل التجاري كخطوة أخيرة من مراحل تأسيس الشركة. وأي مخالفة من شأنها تعطيل السير الحسن لتأسيس الشركة يعرضها للبطلان وتعدا المشرع البطلان إلا قيام مسؤولية مدنية وجزائية بتسليط عقوبات رادعة في حق المتخاذلين والمتعمدين في إفشال مشروع الشركة. A joint stock company is a company of funds, the number of its partners is not less than seven partners called shareholders whose shares in the company are represented by shares of equal value easy to trade, these are not responsible for the company's debts except within the limits of the value of the shares in which they subscribed, and like any company, we must provide the general, private and formal pillars, and if one of these pillars differs, it exposes it to invalidity, either relative or absolute. The Algerian legislator has developed two ways to establish a joint stock company, either by public resort to savings or without public resort to saving, or what is known as immediate incorporation, and the two stages are characterized by complex procedures, the founders in both stages prepare the basic law through a constituent general assembly, ratify the agreed terms and place the company for the public in order to subscribe to it if the founders resort to the method of public resort to savings, so that the company is finally registered in the commercial register as a final step of the company's establishment Any violation that may disrupt the proper functioning of the establishment of the com-pany exposes the company to invalidity and the legislator transgresses the nullity, except for civil and criminal liability to impose deterrent penalties against the negligent and deliberate in thwarting the company's project
Keywords: Création d'entreprise; Socitété par action; الإدخار; الإكتتاب

المسؤولية التضامنية في الشركة - ساعو, فريال; بايو, رانية (جامعة مولود معمري, 2022)
تعتبر المسؤولية التضامنية من الضمانات القانونية التي كرسها المشرع الجزائري لحماية الغير المتعامل مع الشركة، حيث تقوم على فكرة تقاسم الأعباء والديون بين الشركاء واتحاد ذمتهم المالية في سبيل تحقيق ذلك. تعتمد المسؤولية التضامنية على وجود الاعتبار الشخصي في الشركة، إذ أن الشركات القائمة على الاعتبار المالي يصعب تطبيق هذا النوع من المسؤولية عليها، بالنظر إلى اقتصار تحمل المسؤولية لدى الشريك بقدر الحصة المقدمة، على خلاف الشريك في شركات الأشخاص الذي يتحمل مسؤولية مطلقة، غير أن هذا القول لا يمنع تطبيق هذه المسؤولية على شركات الأموال بشكل نسبي في حالات محددة تتعلق بتواجدها ضمن وضعيات قانونية تستوجب إعمال المسؤولية التضامنية كما هو الشأن بالنسبة لبطلان الشركة وتصفيتها، أو بسبب حالات ترتبط بالمركز القانوني للشريك، الذي قد يتعرض عند مباشرته للنشاط في إطار الشركة إما للوفاة أو الانسحاب أو الإفلاس الأمر الذي يستدعي.
Keywords: Contrepartie personnelle; RSE; Responsabilité conjointe; Responsabilité sociale; Société en coentreprise; Société par actions; Société à responsabilité conjointe; Sociétés de capitaux; Sociétés personnelles; الاعتبار الشخصي; الشركة; المسؤولية الاجتماعية; المسؤولية التضامنية; شركات الأشخاص; شركات الأموال; شركة التضامن; شركة المحاصة; شركة المساهمة

La lutte contre la contrefaçon des vins français dans le commerce international - Dubois, Marie-Clémence (Université de Lille, 2022)
Keywords: Commerce international; Vin -- Faux -- Lutte contre

Les contrats de partenariats Public-Privé, un succès rapide dissimulant beaucoup de risques : le cas de l'aéroport international Blaise Diagne de Dakar - Badji, Henry Michel Kader (Université de Liège, 2022)
Le continent Africain, un territoire avec un grand potentiel ! Près de la moitié des 20 pays à la croissance la plus rapide au monde au cours des cinq dernières années sont localisés en Afrique. Les investisseurs sont attirés par, le coût faible de la main d’œuvre, la stabilité socio-politique mais aussi et surtout par le potentiel que représente l'urbanisation et l'importance croissante de la classe moyenne. Cependant, cette croissance économique pourrait être freinée par le manque d'infrastructures du continent (routes, voies ferroviaire, ports, hôpitaux de dernière génération etc.…). Les besoins en infrastructures en Afrique subsaharienne sont estimés à plus de 93 milliards de dollars par an au cours de la prochaine décennie, et seule la moitié est disponible aujourd’hui. Les partenariats public-privé (PPP) sont donc apparus comme une alternative pour ce déficit de financement constaté. Au Sénégal, le peu de projets financés jusqu’ici avec le modèle PPP ont suscité d’énorme débats publics. La population se pose beaucoup de questions sur les avantages et inconvénients de ce type de marché. Mais à ces différentes questions, le gouvernement apporte rarement de réponses persuasives. Notre étude de recherche se veut donc, d’identifier à travers la littérature sur les PPP, mais aussi en nous appuyant sur l’analyse d’un grand projet de construction d’un aéroport, exécuté au Sénégal sous le modèle PPP, l’ensemble des risques rattachés à ce type de contrat. Le but étant de proposer à la fin de l’étude, un outil de gestion et d’anticipation sur ces risques.
Keywords: Afrique; Gestion des risques; PPP; Partenariats Public-Privé; Sénégal

L’internationalisation de la marque : entre possibilités et stratégies - Taillez, Morgane (Université de Lille, 2022)
Keywords: Mondialisation; Stratégie de marque

Fraude ao Mercado de Capitais e a responsabilidade civil objetiva da companhia perante os seus Investidores - Abreu, Alex de Souza (Pontifícia Universidade Católica de São Paulo, 2022)
The Brazilian legal system, especially Law n. 6,385, December 7, 1976 (Capital Market Law), the Corporate Law (LSA) and regulations of the Securities and Exchange Commission (CVM), although they have a complex system of accountability for illegal acts, do not provide for accountability company in relation to investors. The objective of this study is to verify the limits of damages in relation to the company versus a shareholder or a third part; analyze the spectrum of direct and indirect damages; and understand if there are and what elements are necessary to verify these damages and can also be directly affected. The methodology to be used in this study is deductive, through a bibliographic and documentary approach, by reading works, scientific articles, dissertations and theses on the subject, as well as the revision of the legislation that applies to the subject. The study brings as results and conclusions that without excluding the system of responsibility of the administrators and other bodies of the company, it is the duty of this to indemnify the damages caused to the investors of the capital market, since the former are mere instruments of manifestation of their will
Keywords: Accountability of publicly held companies; Capital market; Damage to investors; Danos aos investidores; Mercado de capitais; Responsabilização de companhias abertas

La réforme du droit OHADA des investissements : une éradication des pratiques contractuelles déloyales par l’introduction d’un Acte uniforme relatif aux investissements - Dzama, Pollyana Marguerita Milaine Awé (Université de Montréal, 2022)
Cette ébauche est une contribution au développement économique des Etats d’Afrique subsaharienne, en particulier ceux membres de l’OHADA. Elle répond à une problématique qui nuit au développement économique de ces États par la voie de l’investissement : celle de la mise en place d’un système juridique africain permettant d’asseoir des règles juridiques pertinentes, fondamentales à l’encadrement du champ des investissements en Afrique. Quoiqu’il existe déjà au niveau national et communautaire africain, des législations applicables en la matière, cette étude démontre l’insuffisance de ces règles, trop promotrices des investissements, et peu protectrices de leurs enjeux, à régir comme il se doit le domaine des investissements. Cette étude est de ce fait révélatrice d’une nécessité, d’une opportunité : celle de la réforme du système juridique africain des investissements par l’instauration d’un Acte uniforme OHADA relatif aux investissements (AUI). Le dispositif normatif de cet Acte uniforme se voudra à la fois préventif et curatif des irrégularités pouvant être commises par les acteurs publics africains et leurs partenaires occidentaux dans les phases de négociation des conventions d’investissement, d’admission de l’investissement, d’exécution et d’extinction de l’activité d’investissement mais aussi protecteur des enjeux sociaux et environnementaux liés à l’exécution des projets d’investissement en Afrique. Cette réforme est également le lieu de veiller aux intérêts économiques des États africains lors des partenariats économiques conclus avec les États occidentaux et entreprises occidentales, au respect par leurs partenaires du droit interne et communautaire africain objet de la réforme mais également de protéger les investisseurs étrangers face aux actes préjudiciables émanant des acteurs publics africains. L’effectivité de telles mesures n’est possible que par l’institution d’un organe communautaire africain (la CARICI : Cour Africaine de Répression des Infractions Commises en matière d’Investissement) qui aura pour mission le suivi de l’exécution des projets d’investissements conformément aux programmes ou plans d’investissements agréés et aux dispositions juridiques qui seront établies par ledit Acte uniforme relatif aux investissements. Telles sont les suggestions émises lors de la rédaction de ce travail de recherche, qui nous l’espérons concourras à une grande avancée du droit des investissements africains et par voie de conséquence à une croissance économique fulgurante de ce continent. This study is a contribution to the economic development of sub-Saharan African states, in particular those that are members of OHADA. It responds to a problem that is detrimental to the economic development of these States through investment: that of the establishment of an African legal system making it possible to establish relevant legal rules, fundamental to the supervision of the field of investment in Africa. Although legislation already exists at the national and community level in Africa, this study shows the inadequacy of these rules, which are too promotive of investments and offer little protection to those at stake, to govern the field of investments as they should. This study is therefore indicative of a need and an opportunity: that of reforming the African legal system for investments through the introduction of an OHADA Uniform Act on Investments (UAI). The normative mechanism of this Uniform Act is intended to be both preventive and curative of irregularities that may be committed by African public actors and their Western partners in the phases of negotiation of investment agreements, admission of the investment, execution and termination of the investment activity; but also protective of the social and environmental issues related to the execution of investment projects in Africa. This reform is also the place to watch over the economic interests of African States during economic partnerships concluded with Western States and Western companies, the respect by their partners of African domestic and community law which is the subject of the reform, but also to protect foreign investors against prejudicial acts emanating from African public actors. The effectiveness of such measures is only possible through the institution of an African community body (the ACRIO: African Court of Repression of Investment Offences) which will have as its mission the monitoring of the execution of investment projects in accordance with the approved investment programmes or plans and the legal provisions which will be established by the said Uniform Act on Investments. These are the suggestions made during the drafting of this research work, which we hope will contribute to a great advance in African investment law and consequently to a dazzling economic growth of this continent.
Keywords: Acte uniforme relatif aux investissements; Droit OHADA des investissements; Investissements; Investments; Law enforcement; OHADA investment law; Pratiques contractuelles déloyales; Unfair contractual practices; Uniform Act on Investment

Free movement of goods and new agreements in the aftermath of Brexit - Police, Cecilia (LUISS Guido Carli, 2022)
The main principles of EU internal market vs the new UK internal market: a background. The internal market of the European Union. UK membership: accession to the European economic community in 1973. The nature of the EU internal market and the free movement of goods. The UK internal market after the internal market act 2020. The EU common commercial policy and the post-Brexit scenario. Brexit: new agreements and legal framework. EU-UK post-Brexit relationship: a new framework for a new partnership. Brexit history and the question of sovereignty. Brexit history: the timeline. Brexit and the withdrawal agreement. Brexit and Northern Ireland protocol. Brexit and trade: perspectives on a new partnership. Brexit and trade: trade and cooperation agreement. Trade and cooperation agreement: EU-UK trade relations, institutional and governance structures. Preliminary remarks. Analysis of the TCA: trade in goods provisions. 0,0 agreement: zero tariffs, zero quotas and rules of origin. The TCA: technical barriers to trade (TBT). The TCA: sanitary and phytosanitary standards (SPS). The TCA: the principle of mutual recognition. Level playing field (LPF). The Northern Ireland protocol and the trade in goods regime. TCA’s main concerns and application issues. TCA dispute settlement mechanisms. Some conclusive remarks on TCA provisions.

آليات تقييم الصيرفة الاسلامية في البنوك التجارية وتحدياتها -دراسة حالة البنك الوطني الجزائري - ساعد, بن; الحميد, عبد (Ibn Khaldun University of Tiaret, 2022)
يعتبر النظام المصرفي من بين الأسس التي يعتمد عليها النشاط الاقتصادي لأي مجتمع و ذلك بالنظر لأهمية الدور الذي يلعبه في المساهمة في إمداد النشاط الاقتصادي بالأموال، اللازمة من اجل تنميته و تطوي ره ، وقد اجمع الباحثون الاقتصاديون على أن من بين أسباب الأزمات المالية ترجع إلى الأسلوب الربوي المتبع من طرف البنوك التقليدية، خصوصا بعد أن ضربت الأزمة المالية العالمية عصب الاقتصاد الرأسمالي سنة 2008 وهزت اقتصاديات الدول وأضعفت البنوك التجارية خلافا عن البنوك الإسلامية والبنوك التجارية ذات الشبابيك الإسلامية ، ومن هذا المنطلق ازدادت الحاجة إلى وجود بنوك تعمل وفقا للشريعة الإسلامية والتي تقوم على أساس إلغاء الفائدة وعدم التعامل بالربا في تعاملاتها، ومنه فقد أصبحت هذه البنوك لاعبا مؤثرا وبارزا في اقتصاديات الدول الإسلامية و العالمية و التي من بينها الجزائر التي اتجهت هي الأخرى للدخول إلى عالم الصیرفة الإسلامية باعتمادها لافتتاح نوافذ إسلامية على مستوى البنوك العمومية. ومن خلال دراستنا توصلنا الى أن البنوك العمومية الجزائرية تحاول خوض تجربة فتح شبابيك إسلامية وقد خلصنا بأن اعتماد هذه البنوك على آلية التعامل بشبابيك تعمل وفق قواعد الشريعة الإسلامية في معاملاتها المالية من شأنه أن يحقق استقطاب ورضا الزبائن. The banking system is considered one of the foundations on which the economic activity of any society is based, given the importance of the role, it plays in helping to supply economic activity with the funds necessary for its operation. Economic researchers have agreed that among the causes of financial crises are due to the usurious method adopted by banks, especially after the global financial crisis hit the backbone of the capitalist economy in 2008, shook the economies of the countries, and weakened commercial banks unlike Islamic banks and commercial banks with Islamic windows From this point of view, the need has grown for the existence of bank operating in accordance with Islamic law, which is based on the abolition of interests in their financial transactions, these banks have become an influential and leading actor in the economies of Islamic countries including Algeria, which has also tended to enter the Islamic banking world by adopting it to open Islamic windows at the level of public banks. Through our study, we concluded that Algerian public banks are trying to live with the opening of Islamic counters, and we concluded that the dependence of these banks on the processing mechanism of counters that operate according to the rules of Islamic Sharia law in their financial transactions, would attract and satisfy customers.
Keywords: Banques commerciales; Banques islamiques; Fenêtres islamiques; Satisfaction client; البنوك الإسلامية; البنوك التجارية; النوافذ الإسلامية; رضا الزبائن

دراسة تحليلية للبيئة اللوجيستية و البيئة القانونية للتجارة الالكترونية في الجزائر - بوسيف, عبد القادر أسامة; زاوي, أسماء (Ibn Khaldun University of Tiaret, 2022)
هدفت الدراسة الى تحليل كل من البيئة القانونية و البيئة اللوجستية و مدى تأثيرها على التجارة الالكترونية في الجزائر، وتوصلت الى أن البيئة القانونية هي جد مناسبة و تواكب العصرنة و ان التعديل الأخير في قانون التجارة الالكترونية أثمر عن مواد جد مناسبةومحفزة للتجارة الالكترونية في الجزائر، بالرغم من ذلك، لم تجد التجارة الإلكترونية بعد مكانتها في الجزائر ولم تحقق بعد الآن الانطلاقة المرجوة، يعود السبب في ذلك لكون البيئة اللوجستية لا تزال متأخرة و لا تواكب التطور الهائل الحاصل في هذا المجال، وأنه على الجزائر العمل على تطوير بيئتها اللوجستية بمسايرة التقدم التكنولوجي في العالم من أجل إعطاء دفعة للنهوض بهذا النوع من التجارة و إعتمادها كأسلوب حديث للتبادل التجاري في الجزائر. The study aimed to analyze both the legal environment and the logistics environment and their impact on e-commerce in Algeria. The study concluded that the legal environment is very suitable and keeps pace with modernity, and that the recent modification of the law on electronic commerce has resulted in very appropriate and stimulating articles for electronic commerce in Algeria. However, e-commerce has not yet found its place in Algeria and has not yet achieved the desired breakthrough, the reason is that the logistics environment is still lagging behind and not keeping pace with the enormous development of international e-commerce, and that Algeria should work to develop its logistics environment to keep pace with technological advances in the world in order to give impetus to the advancement of this type of commerce and its adoption as modern mode of commercial exchange in Algeria.
Keywords: Commerce électronique; Environnement juridique; Environnement logistique; Paiement électronique; البيئة القانونية; البيئة اللوجيستية; التجارة الإلكترونية; الدفع الإلكتروني

النظام القانون للمؤسسات الناشئة في الجزائر - وناس, علي (Ibn Khaldun University of Tiaret, 2022)
الغاية من هذه الدراسة هو تسليط الضوء على المقاولاتية في مجال المال و الأعمال في عصرنة للنشاط التجاري بكل ركائزه منها ريادة الأعمال فظهرت المؤسسات الناشئة كخيار إستراتيجية انتهجته الجزائر و الذي فرضته العولمة و اقتصاد المعرفة المبني على تكنولوجيا المعلومات و الاتصال من أجل النهوض بالاقتصاد الوطني لتحقيق التنمية المستدامة بعيدا عن الريع. إن اهتمام الدولة بالمؤسسات الناشئة ككيان قانوني يختلف كليا عن الشركات التجارية التقليدية لأنها ترتكز على الإبداع و التكنولوجيا و سرعة النمو بأقل تكلفة، لذا خصها المشرع الجزائري بترسنة من النصوص القانونية لتحديد طبيعتها القانونية و توفير مناخ أعمال مناسب لنشاطاتها تجسدت في المرسوم التنفيذي رقم 20 - 254 المتعلق بإنشاء المؤسسات الناشئة و الحصول على علامة "مؤسسة ناشئة" و "مشروع مبتكر" و "حاضنة أعمال" و في القانون رقم 22 - 09 الذي حدد الشكل القانوني للمؤسسات الناشئة تحت عنوان "شركة المساهمة البسيطة". كما دعمها بآليات مختلفة تمثلت في صندوق خاص بتمويلها و حاضنات أعمال تسهر على تدريب فريق عملها و مرافقتها و متابعتها طيلة مراحل حياتها،إضافة إلى مزايا إعفاء جبائية. توصلت الدراسة إلى الاهتمام الكبير و الخاص بالمؤسسات الناشئة كونها الحل الاستراتيجي لتحريك عجلة التنمية الاقتصادية و تحقيق القيمة المضافة في الجزائر وضمان نجاحها. The purpose of this study is to shed light on entrepreneurship in the field of money and business in the modernization of commercial activity with all its pillars, including entrepreneurship. The emerging enterprises appeared as a strategic option adopted by Algeria, which was imposed by globalization and the knowledge economy based on information and communication technology in order to advance the national economy to achieve development sustainable without rent. The state’s interest in emerging enterprises as a legal entity is completely different from traditional commercial companies because they are based on creativity, technology and rapid growth at the lowest cost, so the Algerian legislator singled out them with an arsenal of legal texts to determine their legal nature and provide a suitable business environment for their activities embodied in Executive Decree No. 20-254 Related to the establishment of start-ups and obtaining the marks of “startup institution”, “innovative project” and “business incubator” and in Law No. 22-09 that defines the legal form of start-ups under the title “Simple Joint Stock Company”. He also supported her with various mechanisms represented in a special fund to finance her and business incubators that ensure the training of her work team, accompany her and follow up on her throughout her life, in addition to the advantages of a tax exemption. The study found a great interest in emerging institutions as a strategic solution to move the wheel of economic development and achieve added value in Algeria and ensure its success.
Keywords: Développement durable; Société par actions à responsabilité limitée; Startups; Économie de la connaissance; اقتصاد المعرفة; التنمية المستدامة; المؤسسات الناشئة; شركة المساهمة البسيطة

La responsabilité du transporteur suborbital de personnes : un régime à construire - Venancie, Sarah (Université de Montréal, 2022)
Les transports suborbitaux privés peuvent être définis comme tout vol réalisé au moyen d’un véhicule aérospatial, capable d’atteindre une très haute altitude et d’évoluer dans les couches supérieures de l’atmosphère terrestre, sans pour autant être mis en orbite. Plusieurs entreprises ont pour projet de faire des vols suborbitaux, le mode de transport de personnes à grande vitesse de demain. Dans l’hypothèse d’un tel développement, la réflexion autour de la règlementation de ces activités devient primordiale. Les activités suborbitales ont la particularité de prendre place à la fois dans l’espace aérien et dans l’espace extra-atmosphérique et pour ce faire, empruntent autant les caractéristiques techniques de l’aéronef que de l’engin spatial. Il est donc particulièrement difficile de les qualifier du fait qu’il existe plusieurs corpus législatifs susceptibles de régir ces vols : le droit aérien, le droit spatial ou un nouveau régime qu’il conviendrait alors d’imaginer. Sans prétendre à l’exhaustivité, ce mémoire envisagera les différentes options normatives pouvant permettre de règlementer la responsabilité du transporteur suborbital de personnes lorsqu’il cause un dommage au participant durant le vol. Le cas échéant, nous proposerons les meilleures alternatives pouvant permettre d’assurer le développement pérenne de ce secteur d’activité, tout en garantissant un haut niveau de sécurité juridique pour l’ensemble des parties prenantes, participants comme opérateurs spatiaux. Private suborbital transportation can be defined as any spaceflight by an aerospace vehicle capable of reaching a very high altitude into the edge of space without reaching orbital velocity. For now, the aim of those activities is to offer customers direct experience with space travel. However, the ultimate goal is to provide high speed flights between various point of the Earth. When this objective will be achieved, the need to promulgate an integrated and uniform legal regime will be of great importance in order to facilitate and secured commercial aerospace activities expansion. Private suborbital activities have the dual specificities of using a vehicle that use either astronautic et aeronautics technology in order to achieve lift and thereby flying in air space, and also traveling through outer space during a small portion of the flight. This hybrid nature raises legal uncertainties about the applicable legal regime that could be one of air law, space law or a new regime that would need to be invented. This essay will focus on the specific issues surrounding liability. In other terms, it will focus on the different options that are available to manage liability issues that will arise between spaceflight participant and spaceflight operators and the way it will impact disputes when an accident occurs. Then, we will make a proposal for solutions that would best preserve the economic needs of this emerging industry, while insuring legal certainties for both spaceflight operators and participants.
Keywords: Aerospace transportation; Aircraft; Aéronef; Dommages corporels; Espace; Liability; Objet spatial; Physical injury; Responsabilité; Space; Space object; Space tourism; Suborbital transportation; Tourisme spatial; Transport aérospatial; Transport suborbital

A tutela da proteção de dados pessoais na era digital: uma análise da cooperação internacional entre o BRICS - Silva, Rafaela Nicolazzi Corrêa da (Universidade de São Paulo, 2022)
Este trabalho busca analisar os atuais modelos e mecanismos para a cooperação internacional sobre a tutela da proteção de dados pessoais com o propósito de verificar quais os instrumentos que os países Brasil, Rússia, Índia, China e África do Sul devem considerar para estreitar seus laços de colaboração no grupo BRICS em prol de suas economias e negócios sem olvidar a proteção ao direito à privacidade e proteção de dados pessoais. Partese da hipótese de que, apesar de suas diferenças como nações heterogêneas e diversas, o BRICS possui o ânimo de cooperar em matéria de tecnologia, informação e comunicações e o tema de proteção de dados pessoais torna-se área essencial para a data driven economy e reconhecida por estes Estados. A tutela da proteção de dados pessoais está presente na construção legislativa de jurisdições distintas e que também exercem influência nos países do BRICS, como os modelos europeu e norte-americano. Conclui-se apontando que os modelos existentes de cooperação internacional sobre proteção de dados pessoais devem ser considerados pelo BRICS para o balanceamento de colaboração e desenvolvimento de garantias que assegurem a proteção de dados pessoais e a promoção de oportunidades de negócios para suas economias e desenvolvimento de seus interesses comerciais.
Keywords: BRICS; China; Cooperação internacional; Direito comparado; Estados Unidos; Europa; Integração econômica internacional; International cooperation; Privacidade; Protection of personal data; Proteção de dados pessoais; Right to privacy and data protection; Rússia; África do Sul; Índia

L'attractivité de l'arbitrage au regard des nouvelles réformes de l'OHADA - Kounouho, Marcson Smile Geoffroy Tagnon (Université d'Abomey-Calavi, 2022)

A tributação das sociedades não residentes sem estabelecimento estável no sistema fiscal guineense - Nhaga, Justino (Universidade de Lisboa, 2022)
Nesta dissertação estudamos, como ponto principal, a estrutura do sistema fiscal guineense e da tributação aplicável às sociedades não residentes sem estabelecimento estável na Guiné-Bissau. Tivemos de estudar alguns aspetos da tributação das sociedades residentes e não residentes com estabelecimentos estáveis: os critérios de determinação da residência fiscal tanto no Direito Fiscal Internacional (DFI), assim como no Direito Fiscal Guineense (DFG); os elementos de conexão, aferição do estabelecimento estável (EE), tipos e conceitos de EE e do lucro imputável ao EE. Achamos pertinente e com isso procuramos abordar sinteticamente os fundamentos que legitimam o Estado guineense a tributar os rendimentos obtidos no território por sociedades não residentes sem estabelecimento estável. É sabido que não existe uma única definição para Estabelecimentos Estáveis, mas sim diferentes conceitos que variam de sistema para sistema e que podemos agrupar estes em dois polos, conforme estejamos a falar dos sistemas de países desenvolvidos ou de países em vias de desenvolvimento. Mas, pelo objetivo traçado, somos obrigados a analisar o conceito de estabelecimento estável adotado pelo legislador guineense1. Pese embora para efeitos de atualização e análise critica, não podemos abdicar de chamar à colação as novas formas de desenvolver atividades económicas trazidas pelas novas tecnologias e pela globalização que colocam em causa os tradicionais conceitos de estabelecimento estável adotados pelos Estados. Seguidamente, entramos na parte nuclear da nossa dissertação, expondo o regime jurídico aplicável aos sujeitos em causa e a aplicação de diferentes soluções. Concomitantemente, consoante sejam sociedades não residentes sem estabelecimento estável (o centro de atenção) ou não residentes com estabelecimento estável (assunto subsidiário), com destaque para o primeiro grupo. Neste círculo, levantamos questões bastante específicas, muitas delas de difícil compreensão e até de índole politica, que nos levaram a apreciações, as quais foram obviamente limitadas por este ser um trabalho pura e simplesmente académico e não socioeconómico e politico. Finalmente, este exercício académico nunca ficaria minimamente completo sem que se discutisse a questão da necessidade de receita fiscal, concorrência fiscal e os esforços que o Estado tem vindo a enveredar no sentido de incentivar e atrair mais investimentos. Com uma política mais atrativa, torna-se mais eficaz e eficiente a diversificação da economia, sendo que isto só é possível com a presença de grandes empresas a operar nos diferentes setores da economia no território. Deverá pois, não ser só acompanhada da eliminação da pesada burocracia, da excessiva intervenção do poder politico no sistema e da dupla tributação (económica ou jurídica2), visto que são verdadeiros constrangimentos para os operadores económicos. Mas também a criação de critérios consistentes e claros da concessão de benefícios fiscais3 e da eliminação da dupla não tributação também prejudiciais para o erário público dos Estados. Os resultados destas análises revelaram os problemas dos aspetos socioeconómicos e financeiros inerentes ao índice do desenvolvimento humano (IDH). A Guiné-Bissau dispõe de recursos naturais, sendo que a grande maioria continua por explorar. Porém, mesmo tendo os recursos naturais disponíveis, a dependência de ajudas externas para resolver as suas necessidades pontuais é persistente e contínua.
Keywords: Direito fiscal; Globalização; Guiné-Bissau; Poder tributário; Sociedades sem estabelecimento estável; Tributação

La règlementation de la décarbonation du transport maritime - Alavoine, Zoé (Aix-Marseille Université, 2022)
Keywords: Droit maritime; Décarbonisation; Transport maritime

La clause merchant - Arista, Pauline (Aix-Marseille Université, 2022)

La libéralisation des règles de propriété et de contrôle des transporteurs aériens communautaires dans le système bilatéral international - Barron, Lisa (Aix-Marseille Université, 2022)

L'avarie commune - Besse, Ilana (Aix-Marseille Université, 2022)

Définir et mettre en oeuvre une offre de services de communication performante à destination des compagnies aériennes afin de faciliter et de rationaliser le processus de gestion des taxes aéronautiques dans la perspective de la certification qualité du Secrétariat Général de la DGAC - Booms, Mélodie (Aix-Marseille Université, 2022)

L'impact de la guerre russo-ukrainienne sur le transport aérien mondial - Chevalier, Hermance (Aix-Marseille Université, 2022)

The conclusion of contracts by electronic agents in the age of the Fourth Industrial Revolution : a South African perspective - Doughan, Albert Nana (University of Johannesburg, 2022)
Please refer to full text to view abstract.
Keywords: Commercial law; Contracts; Electronic data interchange; Industry 4.0

Les enjeux de la sûreté ferroviaire à la SNCF - Escaut, Sébastien (Aix-Marseille Université, 2022)

Le conflit russo-ukrainien : conséquences dans l'industrie maritime et des transports - Faverot Quilichini, Clara (Aix-Marseille Université, 2022)

La culture de sécurité aérienne : un défi à l’échelle internationale - Frikh, Amira (Aix-Marseille Université, 2022)

Modalités et enjeux d'une ouverture de ligne aérienne de transport de passagers - Gerard, Charles-Emile (Aix-Marseille Université, 2022)

The role of good faith in South African contract law - Govender, Tashri (University of KwaZulu-Natal, 2022)
This research paper seeks to address the role that good faith plays in South African contract law by first discussing its origin and then chronologically tracing its position from pre-1994 to today. The judgements of both the Supreme Court of Appeal and the Constitutional Court will be unpacked, as a means to understand the development of good faith over the years. The position that good faith plays in foreign jurisdictions will also be discussed, for the sake of achieving a universal understanding of how good faith is perceived around the world. The research concludes by placing good faith in its current role and context in South Africa, and also proposing a way forward.
Keywords: Bona fides; Contract Law

La responsabilité du manutentionnaire - Hubert, Solène (Aix-Marseille Université, 2022)

L'Essor du transport de marchandises par voie aérienne face aux enjeux environnementaux croissants - Jamal, Oumayma (Aix-Marseille Université, 2022)

A critical analysis of the institution of business rescue proceedings during liquidation proceedings - Krishundutt, Sanam (University of KwaZulu-Natal, 2022)
South Africa is currently undergoing harsh economic times, and as such, many companies are feeling the brunt of the situation. As a result, these companies begin to trade at a loss and are left without any other option but to liquidate their affairs in order to pay off creditors. However, with the development brought by the Companies Act 71 of 2008 (“the Act”), business rescue was introduced. Business rescue is an alternative to liquidation and it allows the company to undergo rehabilitation and continue trading if certain requirements are met. Chapter 6 of the Act aims to assist businesses in providing some sort of relief in the form of business rescue to provide them with the breathing space that they require to try and become a viable business again. Just like any new formulated concept, it is susceptible to abuse. Many companies that are already under liquidation are suspending their liquidation in favour of business rescue, despite, in some instances, the liquidation order having already been granted against the company. The Covid-19 pandemic has made the question of whether a business can suspend liquidation proceedings in favour of business rescue more prevalent as the pandemic has caused a detrimental financial impact on a number of businesses. Now more than ever businesses find themselves struggling to keep afloat, and as a result many of them have to consider the avenues of liquidation or business rescue. This dissertation aims to look at both liquidation and business rescue proceedings and decipher whether the courts were correct in their decision regarding when business rescue proceedings can be instituted during liquidation proceedings. The importance of taking into account the above is due to the fact that many companies in present day are experiencing financial difficulties, and liquidation or business rescue proceedings are the options that they are left with. However, one has to carefully consider both options, taking into account the company’s financial circumstances. This is of importance, as one needs to establish if there is a reasonable prospect of rescuing the company or not. If there were, then business rescue would indeed be the route to be taken, but if not, then liquidation proceedings would be. However, many companies that have no prospect of being rescued, and that have already opted for liquidation may want to institute business rescue proceedings to delay the inevitable and frustrate creditors, thus leading to the abuse of the newly formulated concept, which has to be curbed.
Keywords: Business failure; Companies Act 71 of 2008; South Africa

Le déploiement d’un programme de Compliance Anti-corruption au sein d’une multinationale - Leroy, Romane (Aix-Marseille Université, 2022)

A critical analysis of the role, appointment, and powers of a business rescue practitioner - Luthuli, Bayanda Nompumelelo (University of KwaZulu-Natal, 2022)
No abstract provided.
Keywords: Corporate rescue regime; Financially distressed companies; Judicial management

L’impérative adaptation des politiques européennes et internationales en réponse à la concurrence du transport aérien - Martinez, Barbara (Aix-Marseille Université, 2022)

The abuse of dominant position in digital markets: Google Shopping case - Moroni, Filippo (LUISS Guido Carli, 2022)
Abuse of dominance in the digital markets. Digital markets. Art.102 TFEU: how can it be applied to digital markets? A global perspective: the evolution of the abuse of dominance in digital markets around the world. Europe: the proposal for a regulation on contestable and fair markets in the digital sector (digital market act). United States of America: a time for reforms. China: a new approach towards digital markets. The Google Shopping case: the first step for competition enforcement in digital markets. The European Commission decision (AT.39740). The general Court decision (T-612/17). The Google case in the US: completely different results. A glimpse into the future: the Google Shopping case under the DMA.
Keywords: Abus de position dominante; Competencia; Competition law; Concurrence; Dominant position; Monopole

Les aéroports métropolitains français face à la concurrence : l'enjeu de la compétitivité - Mossard, Maxime (Aix-Marseille Université, 2022)

Uluslararası muhasebe standartları ile OHADA muhasebe sisteminin karşılaştırılması - Moussa Hisseine, Amine (Sakarya Üniversitesi, 2022)
Ekonomilerin küreselleşmesi ve piyasaların globalleşmesi karşısında, ortak bir dile sahip olma arzusu giderek daha fazla hissedilmektedir. Bu ihtiyacı hafifletmek için dünya çapında, birçok ülke, kalite ve karşılaştırılabilir bilgiler için UFRS standartlarını benimsemenin uygun olduğunu düşünmüştür. Bu momentumda, SYSCOHADA muhasebe sistemi aracılığıyla OHADA alanı, 2017 yılında standartlarını UFRS ile uyumlu hale getirmeye karar vermiştir. Bu çalışmanın amacı, Uluslararası Muhasebe Standartlarını (UMS/UFRS), on yedi ülkedeki tüm varlıklarının muhasebesini yöneten Afrika'da Ekonomi Hukuku'nun Uyumlaştırılması Örgütü'nün muhasebe sistemi (SYSCOHADA) ile karşılaştırmaktır. Bu karşılaştırmalı analizin amacı, yukarıdaki iki muhasebe sisteminin benzerliklerini ve farklılıklarını ortaya koymaktır. Bu analiz UMS 1 : Finansal Tabloların Sunuluşu, UMS 2: Stoklar, UMS 7: Nakit Akış Tablosu, UMS 8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler Ve Hatalar, UMS 10: Raporlama Döneminden Sonraki Olaylar, UMS 12 :Gelir Vergileri, UMS 16 :Maddi Duran Varlıklar, UMS 19 :Çalışanlara Sağlanan Faydalar, UMS 20 :Devlet Teşviklerinin Muhasebeleştirilmesi Ve Devlet Yardımlarının Açıklaması, UMS 21 :Kur Değişiminin Etkileri, UMS 23 Borçlanma Maliyetleri, UMS 37 Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, UMS 38 Maddi Olmayan Duran Varlıklar açısından yapılan muamelelere odaklanacaktır. Çalışma, her iki muhasebe standardı hakkında da iyi bir anlayışa sahip olmayı sağlayacaktır. Bu nedenle, yatırımcılar ve diğer tüm kişiler, SYSCOHADA ve Uluslararası Muhasebe Standartları ile ilgilenenler, bu iki muhasebe standardının finansal tablolarının karşılaştırılabilirliğini kolaylaştırmak amacıyla muhasebe düzenlemeleri hakkında iyi bir anlayışa sahip olabileceklerdir. Çalışma sonucunda SYSCOHADA ile Uluslararası Muhasebe Standartları arasındaki karşılaştırma birçok benzerlik ve çok az farklılık ortaya koymaktadır. Kıta Avrupası muhasebe sistemi ve Anglo-Sakson sisteminden kaynaklanan SYSOHADA hükümleri, kaynaklarını Uluslararası Muhasebe Standartlarında bulmaktadır. Ancak, bu iki standarttaki en büyük fark, SYSCOHADA için tarihsel maliyet ölçüm yöntemi ile UFRS için gerçeğe uygun değer arasındadır. In the face of the globalization of economies and the globalization of markets, the desire to have a common language is increasingly felt. To alleviate this need, many countries around the world have considered it appropriate to adopt IFRS standards for quality and comparable information. At this momentum, the OHADA field, through the SYSCOHADA accounting system, has decided to harmonize its standards with IFRS in 2017. The purpose of this study is to compare the International Accounting Standards (IAS/IFRS) with the accounting system of the Organization for the Harmonization of Economic Law in Africa (SYSCOHADA), which manages the accounting of all its assets in seventeen countries. The purpose of this comparative analysis is to reveal the similarities and differences of the above two accounting systems. This analysis will focus on the treatment of IAS 1 : presentation of financial statements IAS 2: Inventories IAS 7-cash flows IAS 8 accounting policies, changes in accounting estimates and errors IAS 10: events after the reporting period IAS 12 income taxes IAS 16 :property, plant and equipment assets IAS 19 :employee benefits IAS 20 :accounting for government grants and government assistance, description of TMS 21 :the effects of changes in foreign exchange rates IAS 23 borrowing costs, IAS 37 Provisions, Contingent Liabilities and Contingent Assets, IAS 38 intangible assets . The study will allow to have a good understanding on both accounting standards. Therefore, investors and all others persons interested in the SYSCOHADA and International Accounting Standards will be able to have a good understanding on the accounting regulations in order to facilitate the comparability of the financial statements of these two accounting standards. As a result of the study, the comparison between the SYSCOHADA and international accounting standards reveals many similarities and few differences. Originating from the continental European accounting system and the Anglo-Saxon system, the provisions of the SYSOHADA find their sources in International Accounting Standards. However, the major difference in these two standards is between the historical cost measurement method for the SYSCOHADA and the fair value for IFRS.
Keywords: Accounting; Accounting standards; African countries; Afrika Ticaret Kanunu Uyum Örgütü; Afrika ülkeleri; Comparative analysis; Comparison; International Accounting Standards; International accounting; Karşılaştırma; Karşılaştırmalı analiz; Muhasebe; Muhasebe standartları; Organization for the Harmonization of African Business Law; Uluslararası Muhasebe Standartları; Uluslararası muhasebe

The use of blockchain technology in international commercial transactions, with specific reference to secured payments in international contracts of sale - Muza, Chido Teclar Mitchel (University of Johannesburg, 2022)
Please refer to full text to view abstract.
Keywords: Blockchains (Databases); Commercial law; Electronic funds transfers; Export sales contracts.; Foreign trade regulation

Conflict Management over Maritime Territories : Use of ADR in Maritime Disputes: Kenya vs Somalia - Mwala, Natasha Lulia (Universität Wien, 2022)
The recent discoveries of natural resources on both territorial and maritime borders have heightened the probability of conflicts between states specifically in the Horn of Africa and the Greater Lakes Region. As a highly volatile region, conflicts are not a foreign phenomenon which have been plaguing the region since transition to the post-colonial era. It is simple to argue that the cause of disputes is due to the arbitrary borders drawn by the European powers, however, the region is experiencing a contemporary ‘scramble and petition’ with countries racing to exploit and gain over the newfound resources. In addition to this, the rise of nationalist sentiments combined with the burgeoning population and struggle of governments to finance their domestic budgets while trying to reduce borrowing from foreign markets due to the inflation costs which makes it expensive, also plays a key role in the quest to benefit from mineral exploration and excavation. While traditional conflicts rose from land border disputes that escalated to violence especially between border communities, maritime conflicts tend to be handled in legal ways with parties seeking intervention from bodies such as the International Tribunal of the Law of the Sea (ITLOS) and the International Court of Justice (ICJ). Most cases are solved by outright delimitation of the maritime borders rather that joint management of marine land masses or natural resources based on mutual understanding or mutually assured benefits. The recent Kenya-Somalia Maritime dispute is an excellent case study. The aim of this research is to not only show alternative dispute resolution methods that can be used in maritime border disputes but also analyse the switch from pacific means of settlement of disputes to judicial intervention of the court. It begins by looking at the evolution of land border disputes between the two states, touches on the maritime dispute and their diplomatic, economic and security relationship. It further critically analyses the points of view of the two countries and the court’s ruling. Finally, it examines alternative dispute settlement mechanism that could have been used.
Keywords: ICJ; Joint maritime agreement; LOS; Maritime boundary dispute; Maritime délimitation; Memorandum of understanding

The Processes of Democratization and Economic Development in Africa: A Case Study of the Democratic Republic of Congo (DRC) Since 2006 - Otshudi Talo, Esperance (Near East University, 2022)

A posição do setor empresarial público no mercado angolano : seus reflexos no direito da concorrência em Angola - Pedro, João Manuel (Universidade de Lisboa, 2022)
O Regime Jurídico do Direito da Concorrência em Angola é recente. Com este regime pretende-se que o mercado angolano tenha como fundamento as regras que estabelecem as bases comuns de relacionamento entre os diferentes agentes económicos do mercado. A actual Lei Constitucional Angolana estabelece o princípio da coexistência de diversos tipos de sectores de actividades, nomeadamente, (i) o sector público, (ii) sector privado e (iii) cooperativo, garantindo a todos igualdade de oportunidades e liberdade económica, mas sujeitando-os aos princípios universais e modernos da economia de mercado, na base dos princípios e valores da sã concorrência, da moralidade e da ética. De acordo com a orientação constitucional, Angola possui um sistema de economia de mercado, todavia, o que se verifica na prática é a presença de um sector empresarial público forte e robusto, como resultado do sistema económico que vinha vigorando desde a independência, por um lado, e da existência de uma legislação conservadora que limita a liberdade de iniciativa do sector privado, mantendo boa parte das actividades económicas como áreas de reservas do Estado, por outro lado. Ao mesmo tempo que se verifica a resistência do Estado em manter áreas reservadas apenas para o sector público, assistimos a ascensão do Direito da Concorrência e os princípios a ele inerentes. Hoje, a legislação pertinente sobre o sector económico orienta-nos para uma visão que privilegie a concretização da economia de mercado e, por isso mesmo, muitos actos têm sido praticados com este fim, nomeadamente, mas sem a isto se limitar, foram actualizadas a Lei do Sector Empresarial Público, a Lei de Base das Privatizações e outras conexas, todas no sentido de adequa-las ao novo figurino da Constituição Angolana e ao novo regime do Direito da Concorrência. A questão é saber se todos estes actos e o próprio conteúdo da Lei da Concorrência permitem-nos afirmar, sem reservas, que o peso que o sector empresarial público tem no mercado angolano é controlado e não viola as regras elementares do Regime Jurídico do Direito da Concorrência.
Keywords: Angola; Autoridades de regulação; Competencia; Competition law; Direito da concorrência; Economia de mercado; Estado regulador; Market economy; Regulatory authorities; Sector empresarial do Estado; State business sector; State regulator

La simplification de la réglementation locale des aérodromes français - Peturaud, Charly (Aix-Marseille Université, 2022)

L'attractivité du pavillon britannique après le BREXIT - Ramelet, Norine (Aix-Marseille Université, 2022)

A legal comparison on the effectiveness of judicial management in Botswana against business rescue in South Africa - Topi, Sharon (University of Johannesburg, 2022)
Please refer to full text to view abstract.

La sécurité dans l'exploitation des porte-conteneurs - Vandame, Marie (Aix-Marseille Université, 2022)

Les ventes en sauvetage dans le milieu maritime - Viriot, Lucie (Aix-Marseille Université, 2022)

Os impactos da IFRS 16 e as suas determinantes – um estudo de caso, a TAP, Transportes Aéreos Portugueses - Xavier, Catarina Isabel (Universidade do Porto, 2022)

Analyse de la règlementation des services de paiements mobiles dans l’espace OHADA - Lida, Galloh Marie-Eve (Université de Montréal, 2021)
La téléphonie mobile occupe une place importante dans notre société. Nous sommes passés de téléphones n’ayant que pour principale fonction la communication, à de véritables instruments de développement économiques. Désormais utilisées dans le monde entier et adopté par des populations issues de toutes les classes sociales, les transactions effectuées par la téléphonie mobile doivent aujourd’hui indéniablement être astreintes à un encadrement juridique efficace, orienté sur la protection des consommateurs de ces services. Dans le cadre de notre étude, nous avons décidé de nous consacrer à l’analyse des prestations de services de paiements mobiles. Ces dernières, qui sont particulièrement appréciées des populations africaines, nous ont menés à analyser le contrat qui lie les consommateurs de ces services. Malgré l’existence de certaines règles importantes, il est apparu que de nombreuses insuffisances mettant en danger le consommateur pouvaient être relevées. Cette réalité n’est que le fruit de plusieurs obstacles qui se dressent face à l’élaboration d’un cadre juridique adapté aux consommateurs. Ils proviennent essentiellement du fait que le continent africain n’est autre que celui qui accueille cette nouvelle technologie, qui n’a pas encore été appréhendée par d’autres continents dont certains États membres ont longtemps constitué un exemple pour ceux-ci. Même au sein du continent africain, les efforts déployés par certains États d’Afrique de l’Est n’ont pu être textuellement retranscrits, au vu de la particularité de chaque État, et de chaque système juridique. Dans le cadre de notre étude, nous verrons comment le législateur pourrait être en mesure de réduire les inégalités qui existent entre le consommateur d’une part, et les professionnels d’autre part. Mobile telephony has an important place in our society. We have gone from mobile phones having only the main function of communication, to real instruments of economic development. Now used around the world and adopted by populations from all social classes, transactions carried out by mobile telephony must now undoubtedly be subject to an effective legal framework geared towards the protection of consumers of these services. As part of our study, we decided to devote ourselves to the analysis of the provision of mobile payment services. These transactions, which are particularly appreciated by the African populations, have led us to analyze the contract that binds the consumers of these services. Despite the existence of certain important rules, it appeared that many shortcomings which endangered the consumer must be noted. This reality is only the fruit of several obstacles that stand in the way of the development of a legal framework adapted to consumers. They are mainly due to the fact that the African continent is no other than the one which develops this new technology, which has not yet been approved by other continents of which some member states have been an example for them. Even within the African continent, the efforts made by some West African states could not be textually transcribed, because of the particularity of each state, and each legal system. As part of our study, we will see how the legislator could be able to reduce the inequalities that exist between consumers on the one hand, and professionals on the other.
Keywords: Consommateur; Consumer; Mobile payments; Ohada; Paiements mobiles

Les enjeux juridiques de la circulation en ligne des médicaments dans un contexte global en mutation - Gnimpieba-Jiogo, Augustine (Université de Montréal, 2021)
La circulation en ligne des médicaments est une réalité de notre monde numérique. Elle s’exprime entre autres à travers la circulation des informations, des services, des idées, des produits. Au regard du rôle du médicament dans le cadre de la thérapie de soins, ce nouveau mode de distribution ne peut être régi uniquement par le cadre juridique d’ordre général applicable au commerce électronique. Le médicament, avant d’être un produit du commerce, est un produit de santé publique ; et l’accès à ce dernier un « droit humain ». En raison de cet ensemble d’éléments, l’entrée du médicament dans le « marché numérique » soulève plusieurs enjeux juridiques ; et justifie la réticence du législateur (au sens classique) qu’il soit national ou international. Cette réticence qui remet en cause le principe de libre circulation des biens et des services, est due à un certain nombre de défis que pose la création d’un circuit de distribution fiable dans le cyberespace. Ces défis sont liés à la définition des normes devant régir la création d’une architecture au sein de laquelle il est facile d’effectuer les contrôles qui garantissent la qualité des produits pharmaceutiques. En outre, la création du « marché électronique » du médicament suppose la définition des acteurs aptes à assurer le bon fonctionnement de cette architecture. Bien plus, il s’agit de la capacité de nos systèmes juridiques à définir un corpus normatif capable de réguler les incidences de la numérisation du circuit de distribution sur les pratiques et les relations entre les différents acteurs. L’objectif visé est de favoriser la disponibilité du « bon médicament pour le bon patient et au bon moment ». Or dans une analyse pragmatique et à l’heure actuelle du développement de la connaissance du cyberespace, la définition d’un tel corpus normatif n’est pas aisée en raison du caractère sans cesse changeant du « marché électronique » qui ne permet pas d’avoir des cadres de références stables. L’idée que nous avons partagée dans le cadre de cette analyse est celle selon laquelle ces défis ne devraient pas nous empêcher de travailler à la création d’un système légal de distribution en ligne qui définit le statut juridique des différents acteurs intervenant dans le circuit de distribution. En bref, un système qui fixe les cadres de références qui régissent l’architecture au sein duquel se font les opérations en ligne; et qui protège les cyberpatients tout en les transformant en « actients ». Pour ainsi dire, des « cyberconsommateurs » outillés sur les procédures de contrôle et de recours possibles en cas de préjudice subi, car dans le déni de construire un système de distribution légal, on laisse la place à la prolifération d’un réseau illégal de distribution en ligne. The online circulation of medicines is a reality of our digital environment. It is a fact in our digital world through the flow of information, services, ideas, and products. It cannot be governed only to the general legal scope applicable to the e-commerce because of the function of drug within the framework of care therapy. Since, before being a commercial product, the drug is a public health product and access to it is part of the right to health. That is the reason why its insertion into the digital market raises several legal issues; and justifies the reluctance of the legislator (in the classical sense), whether national or international, to promote its entry into the “electronic market”. This reluctance, even if it calls into questions the principles of free movement of goods and services, is due to a number of challenges raised by the establishment of a trustable distribution channel in cyberspace. The challenges are linked to defining the standards that should govern the creation of an architecture within which it is easy to perform the necessary control useful to ensure the quality of pharmaceutical products. The creation of the “electronic market” of drug equally suppose, the definition of actors capable to sustain the good functioning of that architecture and having well legal defined status. Besides, it takes to the capacity of our legal systems to define a nominative corpus able to regulate the issues of the digitization of the distribution process over the practices and relations between actors. However, in a pragmatic analysis and at the current time of the development of the cyberspace, the definition of such a normative corpus is not that easy due to the fast changing character of the cyberspace that does not allow to have stables framework of references necessary to define the normative corpus. The idea shared in this analysis is that these challenges should not prevent us from working to create a legal online distribution system. A system that defines the different actors who intervene in the distribution and sets the frames of reference that govern the architecture within which online operations take place. But above all, which protects cyber patients, while transforming them into real “active patient” capable of making informed choices online. Cyber consumers equipped with the control procedures and possible recourse in the event of damage suffered. Because, in the denial of building a legal distribution system, there is space for the proliferation of an illegal network.
Keywords: Circulation; Cybersanté; Droit à la santé; Mutations; Médicaments; Right to health; e-Health; medicines

Grupos de Sociedades Comerciais à Luz do Direito Angolano - Matias, Marlene Patrícia Fernandes (Universidade de Lisboa, 2021)
O presente trabalho tem como objeto o regime especial dos grupos de sociedades comerciais à luz do direito angolano. O principal objetivo é dar o nosso contributo para a estrutura académica do país, para um melhor conhecimento do regime, da sua grande dimensão e aplicabilidade. Dada a possibilidade de ser benéfico para diversas áreas que envolvem o regime dos grupos de sociedades. Numa época em que o país está passar por uma crise económica e sofre uma grande restruturação, o conhecimento desse regime especial é importante, não apenas para a parte académica como para muitos empresários conhecerem outros regimes societários alternativos e dinâmicos com uma outra perspetiva. Tendo uma abordagem expansiva e o conhecimento não apenas do regime angolano como dos outros países que fazem parte da comunidade lusófona. Por fim, terminamos o trabalho com a apresentação de algumas soluções e propostas compostas por um leque diversificado devido à falta de atenção por parte das instituições públicas e conhecimento dentro do sector académico.
Keywords: Angola; Direito comercial; Grupos de sociedades; Regime especial; Sociedades comerciais

The inclusion and assessment of climate related and environmental related risks in the banking industry: the UniCredit case. - Gioia, Giovanni Luigi (LUISS Guido Carli, 2021)
The nexus between climate-related risks and financial risk. From nuclear to climate apocalypse. The turning point: Paris agreement and UN 2030 agenda for sustainable development. The VUCA world. The European Union as pioneer of ESG revolution. Climate-related risks in the banking sector. The EBA framework of ESG risk for financial institutions. The principles for responsible banking. Environmental-related risk assessment. The mispricing of the environmental-related risks. The environmental-related disclosure as a risk mitigation tool. How do UniCredit assess, monitor and mitigate climaterelated risks. UniCredit’s financial risk management framework. Comparison with KPMG benchmark.

A necessidade de um regime de cooperação jurídica internacional para a prevenção e o combate ao narcotráfico no estado de Guiné-Bissau - Nancassa, N’gnura Luís Alves (Universidade Federal da Bahia, 2021)
One of the biggest problems in Guinea-Bissau in the last decade is illegal drug tafficking, which is being used to transport concaine and other drugs from Latin America to Europe, thus being considered a Narco-State. Due to the great problems caused to the State, ways of reducing and combating this organized crime are being sought. This time, the aforementioned work aims to identify the need for an international legal cooperation regime to prevent and combat drug trafficking in the state of Guinea-Bissau. The methodology used was bibliographic, descriptive and explanatory research, searching databases such as academic google, scielo and lilacs, using descriptors such as "international legal cooperation", "drug trafficking", "prevention and combating drug trafficking" “Guinea-Bissau” and “Narcostate”. After a thorough search, it can be concluded that in Guinea-Bissau, despite UNODC interventions, drug trafficking is widespread, being a source of concern among government officials seeking a regime of international legal cooperation to prevent and combat drug trafficking in the state.
Keywords: Cooperação jurídica internacional; Drug trafficking; Drug trafficking - Guiné-Bissau; Guinea Bissau; Guiné-Bissau; International legal cooperation; Narcoestado; Narcostate; Tráfico de drogas; Tráfico de drogas - Guiné-Bissau

Analisi del concetto dell’arbitrabilità nel diritto internazionale - Rando, Alberto (LUISS Guido Carli, 2021)
Il concetto di arbitrabilità: analisi dei regimi nazionali e New York convention 1958. L'arbitrato come strumento di soluzione delle controversie. Nozione e motivi di arbitrabilità nel diritto dell’arbitrato internazionale. La legge applicabile all'arbitrabilità e il rapporto con l’ordine pubblico. Ordine Pubblico e arbitrabilità: un rapporto così stretto? La posizione del professor Brekoulakis: l’inarbitrabilità come limite inerente all’arbitrato. La legge applicabile all’arbitrabilità. L’approccio del diritto interno alla questione dell’arbitrabilità negli arbitrati internazionale. La giurisprudenza italiana. Giurisprudenza di altri Paesi europei: cenni. Stati Uniti.

La réglementation du commerce électronique entre professionnel et consommateur en Côte d'Ivoire - Kotoklo, Kendra (Université du Québec à Montréal, 2021)
Le commerce électronique est une activité qui évolue constamment. Cette activité apparait comme une innovation, car elle permet la conclusion de contrat à distance grâce aux technologies de l’information et de la communication notamment Internet ; mais aussi parce qu’elle représente une opportunité pour les entreprises de s’affirmer à l’échelle internationale. Cette étude porte sur l’encadrement du commerce électronique en Côte d’Ivoire. Elle s’intéresse plus précisément au commerce électronique entre professionnel et consommateur. La Côte d’Ivoire s’est dotée d’un cadre juridique et règlementaire spécial relatif au commerce électronique. Ce cadre instaure différents mécanismes dans le but de protéger le consommateur qui est considéré comme la partie faible du contrat en raison de son manque d’expérience et d’information face au professionnel qui exerce dans le cadre son activité. D’une part, l’étude a pour objectif de mettre en évidence les lacunes de la réglementation ivoirienne relative au commerce électronique entre professionnel et consommateur. D’autre part, l’étude vise à proposer de manière modeste des pistes de solutions en vue de l’amélioration de cette réglementation, notamment en se référant aux réglementations internationales, étrangères ou régionales. _____________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : commerce électronique, droit, consommateur, Côte d’Ivoire, nouvelles technologies, professionnel.
Keywords: Commerce électronique; Consommateur; Côte d'Ivoire; Nouvelles technologies

جرائم الغش التجاري الواقعة على المستهلك - لوالي, خالد; معاشي, أسماء (Ibn Khaldun University of Tiaret, 2021)
يعتبر الغش التجاري من أبرز الظواهر السلبية وأكثرها انتشارا في المجتمع، ولا يكاد يخلوأي تشريع من تجريم هذه الظاهرة، التي أصابت المستهلك في مأكله ومشربه وملبسه وأغلب متطلبات حياته الضرورية منها والكمالية، ومع تقدم أساليب الإنتاج والتصنيع تطورت أساليب ووسائل الغش والتحايل على المستهلكين من قبل المتدخلين في العملية الاستهلاكية. والمشرع الجزائري على غرار التشريعات المقارنة رصد جملة من القوانين وعلى رأسها قانون العقوبات وقانون حماية المستهلك وقمع الغش لحماية المستهلك حماية موضوعية من خلال تجريمه للخداع والغش و كذا حيازة مواد مغشوشة دون مبرر شرعي، وحماية إجرائية تتمثل في استحداث هيئات رقابية منها ما هي مركزية ومنها ما هي محلية لقمع الغش التجاري، كما خول المشرع الجزائري للقضاء صلاحية متابعة جرائم الغش التجاري وفق إجراءات خاصة بدءا بتحريك الدعوى العمومية مرورا بمحاضر الشرطة القضائية ومحاضر الجهات المكلفة بحماية المستهلك، انتهاء بمرحلتي التحقيق والحكم. Commercial fraud is one of the most important and prevalent negative phenomena in society, and hardly any legislation is exempt from criminalizing this phenomenon, which has plagued consumers in their food, drink, clothing and clothing. most of the necessary and luxury needs of his life. in the process of consumption. The Algerian legislator, like the comparative legislation, controls a certain number of laws, foremost among which the Penal Code, the Law on the protection of the consumer, and the repression of the fraud to protect the consumer objectively by criminalizing the deception and fraud, as well as possession of fraudulent products. materials without legal justification, and procedural protection represented in the creation of control bodies, some of which are central and others It is local to suppress commercial fraud The Algerian legislator has also empowered the judiciary to prosecute fraud offenses commercial according to special procedures, starting with the opening of the public case, passing through the records of the judicial police and the archives of the bodies responsible for consumer protection, ending with the phases of investigation and judgment
Keywords: Droit de la consommation

L'arbitrage à l’épreuve des procédures collectives et de l’intervention du juge en droit de I’OHADA. - Kante, Souleymane (Université Jean Lorougnon Guédé, 2021)
Si l’on définit l’arbitrage simplement comme un mode de règlement des différends administré par les particuliers non investis de leur mission par l’Etat. Il n’en demeure pas moins que ce mode de règlement des différends ne saurait évoluer seul. C’est ainsi que l’ordre public des procédures collectives et l’intervention du juge étatique impact tant l’arbitrage. Il a paru important de jauger leur impact sur l’arbitrage. L’analyse effectuée à travers une méthode exégétique des textes communautaires et internationaux a permis de constater que les procédures collectives et l’intervention du juge étatique sont facteurs de désordre dans l’arbitrage. Toutefois, il convient de relever une certaine survie de l’arbitrage face aux procédures collectives et à l’intervention du juge étatique.
Keywords: Arbitrage; Arbitragem; Arbitraje; Arbitration; Juge étatique; OHADA; Procédures collectives; Survie

L'expert facultés dans le contrôle de la sinistralité en Afrique - Alivanoglou, Asimina (Aix-Marseille Université, 2021)

Comment un FBO peut-il se préparer pour la mise en place de la certification IS-BAH - Amblard, Axelle (Aix-Marseille Université, 2021)

La libre concurrence à l'épreuve des règlementations des aides d'Etat aux compagnies aériennes - Atlan, Chloé (Aix-Marseille Université, 2021)

Chargement et déchargement de l'ensemble routier - Basso, Océane (Aix-Marseille Université, 2021)

A critical analysis of the effect of the moratorium on property owners - Beekarun, Yasthil (University of KwaZulu-Natal, 2021)
No abstract provided.
Keywords: Business rescue

E-commerce et la protection des données à caractère personnel dans l'espace OHADA - Belo Badekula, Glodi (Université Catholique de Louvain, 2021)
Face à la montée des technologies de l’information, les préoccupations en ce qui concerne la vie privée et la protection des données à caractère personnel ont émergé au sein de l’opinion publique. Plusieurs Etats avisés ont adopté des règles juridiques pour encadrer l’usage des données personnelles. Aux vues de l’importance que revêt la question de la gestion et de la protection des données à caractère personnel, et face au flux d’échanges économiques qui ont lieu dans les plateformes digitales et qui mettent en jeu les usagers et les opérateurs privés africains de la communauté OHADA, nous avons exprimé la nécessité d’examiner la problématique du « E-commerce et la protection des données à caractère personnel dans l’espace OHADA ». Il s’est agi dans le cadre de ce travail de comprendre, Comment les actes uniformes de l’OHADA protègent et préviennent la gestion abusive des données à caractère personnel, des ressortissants de l’espace OHADA à des fins économiques d’une part ; et de savoir en l’absence d’un Acte uniforme général sur la protection des données (AUGPD), quelle juridiction africaine serait matériellement compétente pour gérer des infractions liées à l’exploitation abusive des données à caractère personnel des ressortissants de l’espace OHADA, d’autre part. A l’issue de cette recherche, fort est le regret de constater que l’OHADA ne dispose jusqu’à ces jours d’aucun instrument sur la protection des données à caractère personnel et la libre circulation des données.
Keywords: Données personnelles; E-commerce; GDPR; OHADA; RGDP

L’efficience du droit à la protection des données à caractère personnel dans le cadre de la mise en place de l'ETIAS - Bendjema, Isra (Aix-Marseille Université, 2021)

Les réserves relatives à la marchandise - Berrabah, Tiffany (Aix-Marseille Université, 2021)

Le relèvement d'épave - Bonello, Sofia (Aix-Marseille Université, 2021)

L'exonération de la responsabilité du transporteur tenant à la défaillance de l'emballage - Bonnaud, Martin (Aix-Marseille Université, 2021)

La responsabilidad penal en el concurso de acreedores: los delitos de insolvencia punibles - Campos Rodríguez, Manuel (Universidad de Sevilla, 2021)

Les porte-conteneurs à l'épreuve du feu - Coïc, Jeanne (Aix-Marseille Université, 2021)

La problématique de la responsabilité sociale des entreprises au Mali : état des lieux et perspectives - Coulibaly, Almadane; Keita, Moussa D. (Université Mouloud Mammeri, 2021)
L’industrialisation a provoque la confrontation des techniques concurrentielles des entreprises qui s’opèrent dans le même secteur a fait apparaître un nouveau concept (RSE) la responsabilité sociétale des entreprises utilise par celle-ci pour se démarquer les unes aux autres. La responsabilité sociétale selon la norme ISO 26000 se définit comme responsabilité d‘une organisation vis a vis des impacts de ces décisions et activités sur la société et sur l’environnement, se traduisant par un comportement ethnique et transparent qui contribue au développement durable y compris a la sante et au bien être de la société ; prend en compte les attentes des partir prenantes ; respect des lois en vigueur tout en étant en cohérence avec les normes internationales des comportements et intégré dans l’ensemble de l‘organisation et mis en œuvre dans ses relations, tout en rendant compte a ses actionnaires et de maximisé son profit. Mais aussi rendre compte a la société humaine des impacts environnementale et sociales des ses activités. Elle vise les organisations des tout types quelque soit leurs activistes, leurs taille ou leurs localisation. Les entreprises malienne sont mises aux défis le nouveau concept (RSE) la responsabilité sociale des entreprises pour prendre en compte les défis de leurs activité sur l’environnent, sur l’économie et sur la société pour apporte des solutions et des réponses.
Keywords: CSR; Corporate Social Responsibility; ISO 26000; Mali; RSE; Responsabilidad Social; Responsabilité sociale de l'entreprise

Alliances Maritimes et responsabilité des Partenaires - De Marchi Nassar, Tara (Aix-Marseille Université, 2021)

A comparative analysis between the Turkish Financial Reporting Standard for large and medium-sized entities and the OHADA accounting system - Diallo, Amadou Thierno (Sakarya Üniversitesi, 2021)
The rapidly growing bilateral and multilateral economic relationship between Turkey and African countries leads to the necessity of understanding each other's business and financial environment. Therefore, the accounting system as a fundamental tool for organizing and disseminating financial information should be accessible and understood by business actors and other stakeholders in these areas. Furthermore, the lack of study related to this subject has led us to carry out this comparative analysis between the two accounting systems by comparing financial statements prepared under each one and analyzing their main similarities and differences. The main purpose of this study is to highlight major differences and similarities between the SYSCOHADA and the FRS for LMSE. Also, the study is aimed to get a good understanding of both accounting sets and help practitioners and businessmen, and women operating in these places to have a good knowledge of the accounting regulations related to each country. On a topic basis and based on financial statements prepared following the SYSCOHADA rules and restated to be adapted to the FRS for LMSE, all main differences and similarities were thoroughly analyzed. Following the case study and the thematical analysis of different accounting topics, it can be understood that the two accounting sets differ to some extent due to philosophical approach on some topics such as the prudence principle where the SYSCOHADA, contrary to the FRS for LMSE, does not allow the recognition of potential profit resulting from currency translation gains related to receivable and payables until such profit becomes certain. However, these two sets also share some major similarities due to their proximity in some way to the IAS/IFRS. The effect of the main differences between the two sets can be noticed in the restated financial statements. The annual net income following the FRS for LMSE increased compared to the initial annual net income in the SYSCOHADA. Also, total assets and liabilities restated following the FRS for LMSE have decreased compared to the SYSCOHADA financial statements. Türkiye ile Afrika ülkeleri arasında hızla büyüyen ikili ve çok taraflı ekonomik ilişkiler, birbirlerinin iş ve finans ortamını anlama zorunluluğunu doğurmaktadır. Bu nedenle, finansal bilgilerin düzenlenmesi ve yayılması için temel bir araç olarak muhasebe sistemi, bu alanlardaki iş aktörleri ve diğer paydaşlar tarafından erişilebilir ve anlaşılabilir olmalıdır. Ayrıca bu konuyla ilgili çalışma eksikliği, iki muhasebe sistemi arasında bu karşılaştırmalı analizi, her biri altında hazırlanan finansal tabloları karşılaştırarak ve temel benzerlik ve farklılıklarını analiz ederek yapmaya yöneltmiştir. Bu çalışmanın temel amacı, SYSCOHADA ve BOBİ FRS arasındaki önemli farklılıkları ve benzerlikleri vurgulamaktır. Ayrıca, çalışma hem muhasebe standartları iyi anlamak hem de uygulayıcılara ve bu yerlerde faaliyet gösteren iş adamlarına her bir ülkeyle ilgili muhasebe düzenlemeleri hakkında iyi bilgi sahibi olmalarına yardımcı olmayı amaçlamaktadır. Konu bazında ve SYSCOHADA kurallarına göre hazırlanmış ve BOBİ FRS' ye uyarlanmak üzere yeniden düzenlenen mali tablolara dayalı olarak, tüm temel farklılıklar ve benzerlikler kapsamlı bir şekilde analiz edilmiştir. Vaka çalışması ve farklı muhasebe konularının tematik analizi sonucunda, iki muhasebe setinin bir ölçüde felsefi yaklaşım nedeniyle ihtiyat ilkesi gibi bazı konularda farklılık gösterdiğini anlaşılmaktadır. SYSCOHADA, BOBİ FRS'nin aksine alacak ve borçlara ilişkin kur farkı kazançları kaynaklanan potansiyel kârın kesinleşene kadar muhasebeleştirilmesine izin vermemektedir. Bununla birlikte, bu iki muhasebe seti, UFRS/UMS'ye bir şekilde yakın olmaları nedeniyle bazı önemli benzerlikleri de paylaşmaktadırlar. İki sistemin temel farkların etkisi, yeniden düzenlenen mali tablolarda fark edilebilir. BOBİ FRS'yi takiben yıllık net gelir, SYSCOHADA'daki yıllık net gelire kıyasla artmıştır. Ayrıca, BOBİ FRS'yi takiben yeniden düzenlenen toplam varlıklar ve yükümlülükler, SYSCOHADA finansal tablolarına kıyasla azalmıştır.
Keywords: Accounting standards; Accounting systems; Büyük ve orta boy işletmeler için finansal raporlama standardı; Comparative analysis; Financial reporting standard for large and medium size enterprises; Financial reporting standards; Finansal raporlama standartları; Karşılaştırmalı analiz; Muhasebe sistemleri; Muhasebe standartları; Turkish Financial Reporting Standards; Türkiye Finansal Raporlama Standardı

Cryptocurrencies in an insolvent estate - Du Plessis, Shandi (University of Johannesburg, 2021)
Please refer to full text to view abstract. LL.M. (Commercial Law)

Smart contracts : the Fourth Industrial Revolution and private international law - Dwamena, Elizabeth (University of Johannesburg, 2021)
Please refer to full text to view abstract. LL.M. (International Commercial Law)

L'aviation générale face aux enjeux socio-economiques et de mobilité - Fabre, Marie (Aix-Marseille Université, 2021)

Etude comparative sur l'organisation des moyens et des infrastructures de transport terrestres de voyageurs entre la Région SUD et la Basse-Saxe - Fellahy, Amin (Aix-Marseille Université, 2021)

Le financement du navire de plaisance - Ferrero, Gauthier (Aix-Marseille Université, 2021)

Le chargement, calage et arrimage des marchandises transportées - Finistre, Marie (Aix-Marseille Université, 2021)

La responsabilité des aéroclubs - Fleury, Jean-Charles (Aix-Marseille Université, 2021)

Le Transport routier de conteneurs : Entre activité économique et enjeu de société - Gasparowicz, Agata (Aix-Marseille Université, 2021)

Le développement du transport fluvial face aux enjeux environnementaux du XXIème siècle - Giovannini, Sophie (Aix-Marseille Université, 2021)

Les clauses de mise en pontée - Grimault, Louis (Aix-Marseille Université, 2021)

The impact of Covid-19 on labour law protection for Uber drivers - Gxabu, Mampho Aphelele (University of Johannesburg, 2021)
On 15 March 2020 the President of the Republic of South Africa announced a nationwide lockdown. The unpredicted pandemic dictated that extraordinary measures be put in place, which resulted in the country coming to a total standstill. Consequently, there was an alarming decline in economic activities and therefore government had to introduce measures to mitigate the impact of COVID-19 on employers and workers.

Le plan d'action de l'industrie aéronautique en réponse aux enjeux climatiques - Habach, Dina (Aix-Marseille Université, 2021)

The tax implications of intellectual property: an overview of the development of the law pertaining to deductions - Khan, Ilhaam (University of KwaZulu-Natal, 2021)
No abstract available.