Depuis la fin des années 1980, il souffle un air de transformations sur le système politique et institutionnel camerounais. Celui-ci n'épargne guère l'administration fiscale. En effet, considéré pendant longtemps comme un simple pourvoyeur de recettes budgétaires, le service public de l'impôt doit désormais être mis à contribution en vue de la satisfaction de l'exigence ou de l'atteinte de l'objectif de performance qui est le nouveau paradigme des finances publiques au Cameroun. C'est la raison pour laquelle la présente recherche interroge le modèle camerounais de contrôle fiscal afin de savoir si celui-ci peut être considéré comme un levier de performance des finances publiques. Une interprétation rigoureuse du cadre normatif et une observation minutieuse de la pratique du contrôle fiscal dans ce pays amènent à poser un diagnostic clair. Ce dernier révèle que divers obstacles obèrent la capacité de cette technique juridique à favoriser la performance des finances publiques au Cameroun. Ces obstacles, de nature invariablement juridique et socio-économique sont liés à l'environnement interne et au contexte international des opérations de contrôle.Après cette première constatation, la recherche ambitionne également de suggérer quelques évolutions normatives, institutionnelles et managériales susceptibles de favoriser la rentabilité économique et financière du contrôle fiscal sans remettre en cause la sécurité juridique des contribuables. Dans cette perspective, le législateur camerounais pourrait inscrire l'exigence de performance dans le corpus des normes régissant le contrôle fiscal. Une telle innovation peut être renforcée par l'adaptation des techniques de contrôle aux réalités du tissu économique local et à celles du contexte économique international. Une reconfiguration du système normatif, institutionnel et fonctionnel des services de contrôle pourrait également contribuer, de manière décisive, à transformer cette technique juridique en véritable outil de performance des finances publiques au Cameroun. Cette exigence pourrait demeurer un vœu pieu si l'administration fiscale manque de s'approprier ou d'internaliser l'évaluation critique de ses propres méthodes et procédures de contrôle. / Since the end of the 1980s, the political and institutional system of Cameroon is performing. This does not spare the tax administration. Indeed, considered for a long time as a simple provider of budgetary revenues, the public tax service must now be used to satisfy. the requirement and the achievement of the performance objective which is the Cameroon's new public finance paradigm. This is the reason why the actual research questions the Cameroonian model of fiscal control in order to know if it can be considered as a lever for the performance of public finances. A rigorous interpretation of the normative framework and a careful observation of the practice of fiscal control in this country lead to a clear diagnosis. The latter reveals that various obstacles obstruct the capacity of this legal technique to promote the performance of public finances in Cameroon. These obstacles, which are invariably legal and socio-economic in nature, are linked to the internal environment and the international context of control operations. After this first observation, the research also aims to suggest some normative, institutional and managerial developments likely to favor the economic and financial profitability of the tax audit without jeopardizing the legal security of taxpayers. In this perspective, Cameroon's legislator could include the performance requirement in the corpus of standards governing tax audits. Such innovation can be enhanced by adapting control techniques to the realities of the local economic fabric and to the international economic context. A reconfiguration of the normative, institutional and functional system of the control services could also make a decisive contribution to transforming this legal technique into a genuine tool for the performance of public finances in Cameroon. This requirement may remain a wish if the tax administration fails to appropriate or internalize the critical assessment of its own control methods and procedures.

Magister Artium - MA / English is the most widely spoken language in the world and for this reason it would be of advantage for everyone to learn it. This thesis reports on the language ideologies and attitudes of Francophone learners towards English in the Central Province of Cameroon, a central African country. It offers a critical examination of the different attitudes and motivations of Francophone learners towards English as a third language at secondary schools in the city of Yaoundé. It also presents the most important factors that appear to play a role in shaping their attitudes towards English, a language that many of the respondents appear to find hard to learn. Central to these factors are the prevailing language ideologies in Cameroon. / South Africa

Magister Legum - LLM / Governing an ethnically diverse country constitutes a major challenge for state power and government in Cameroon. The call for national unity, championed by the regime in power has had to survive strong demands for greater autonomy and threats of secession by groups from within an English-speaking minority. In response to these demands and threats, and in conjunction with reforms to improve democratic governance and service delivery, Cameroon state administration has in the last decade resorted to decentralization as a technique for promoting national unity. The question this paper seeks to answer is whether decentralization is helpful or harmful to Cameroon national unity. This study traces the historical, constitutional and political development of the concepts of national unity and decentralization and critically examines their application in the Cameroonian context. It further tests the consolidation of national unity in Cameroon against a theoretical and empirical framework of decentralization. A one-dimensional view of the findings of this study is not very encouraging to regimes seeking to enhance national unity through the implementation of decentralization. However, the major conclusion of this study holds the position that the political outcome of decentralization on Cameroon national unity is largely a product of the constitutional regulation of both concepts and the manner in which the theoretical dimensions of decentralization are transplanted onto Cameroon political landscape. The paper recommends certain reforms to assist and guide Cameroon as it simultaneously implements decentralization and consolidates national unity. / South Africa

Magister Public Health - MPH / Irrational use of medicines is a global health problem. The World Health Organization has reported that more than 50% of all medicines are prescribed, dispensed and sold inappropriately, and that more than 50% of patients fail to take their medicines correctly (Holloway, 2006). The rational use of medicines is one of the core components of the National Strategic Plan for the Implementation of a Pharmaceutical Policy in Cameroon (MOH, 2000). In Cameroon, it has been noted that instead of going to the hospital when they fall sick, consumers prefer to self-medicate or visit a street vendor, traditional or faith healer or quack doctor (World Bank, 1995) and that they adjust the quantity of medicines they take based on their ability to pay for them (van der Geest, 1991). Aim and Objectives This study described the factors influencing the use of medicines by consumers in Tiko sub-division at household level, community level, health institutions level, and national level. Study Design This study used a qualitative study design to explore the factors influencing the use of medicines by consumers in Tiko-subdivision, Cameroon. Study Population and Sampling Six focus group discussions with consumers representing the different socio-economic and educational levels of Tiko sub-division were conducted. Two focus groups with members of each of the following organizations - Plantain Traders Association, Township Taxi Drivers Association and Teachers of Tiko High School. Six in-depth interviews with key informants were carried out, three with workers that sell medicines in community pharmacies and three with workers that sell medicines in the informal sector. Data Collection and Analysis Notes and observations were taken during the focus groups and key informant interviews. In addition, the proceedings were audio taped and the recordings were used to expand and clarify the notes. The data obtained was analyzed to identify recurring themes from the various influences of medicine use on consumers. Results Factors that influenced consumers’ use of medicines were categorized into household, community, health institutional and national levels. At the household level key influences were the consumers’ perceived need for medicines, the cost of medicines, the purchasing habits of consumers, the literacy level and consumers’ idea about efficacy and power of medicine, together with polypharmacy and polytherapy. At the community level, the medicine use culture, medicine supply channels and the sources of information of medicines influenced consumers’ use of medicines. At the health institutional level the influences reported were the quality of services, the cost of medicines, availability of medicines and consulting health worker. At the national level factors included, the media, lack of medicines regulation and control and medicines financing mechanisms. Discussion The study found that medicines use in Tiko sub-division was affected by a number of key factors. A number of cross-cutting themes were identified which had a critical impact on the rational use of medicines by this community. These themes were categorized as: sociocultural, economic and regulatory .Amongst the sociocultural factors was the way consumers perceived their need for medicines, their ideas about efficacy and the power of medicine and their perception of medicines as a commodity. Economic factors included user charges for health care - including medicines, and the high cost of medicines, while regulatory factors emanated from the illicit trade in pharmaceuticals, poor regulatory control and the lack of a national drug policy. Recommendations Proposals to improve the rational use of medicines by consumers in Tiko sub-division were identified to remove the sociocultural, economic and regulatory barriers to appropriate medicines use. Sociocultural strategies should focus on public education on medicines through role plays and audiovisual communication tools increase knowledge about medicines and to ensure behaviour change. Economic strategies should include the elimination of user charges and health financing strategies. Regulatory strategies proposed include amongst others, implementation of a national medicines policy and the setting up of a multisectoral task force to control sales of medicines.

Magister Legum - LLM / The international community saw the need to completely eradicate the use of torture and, as a result, adopted the 1984 Convention against Torture. The Convention obliges states to take effective legislative, judicial, and administrative and any other measures necessary to prevent acts of torture and other forms of ill-treatment within their jurisdictions. Cameroon, following the preamble of its Constitution, which prohibits torture in all its form, ratified the Convention in 1986 and other international treaties that deal with the prohibition of the use of torture. According to article 45 of the Constitution, duly ratified international treaties and conventions enter into force following their publication into the national territory. Cameroon has amended its Constitution and incorporated intoits domestic laws, provisions which prohibit the use of torture and other forms of ill-treatment. It goes further to prescribe appropriate penalties for public officials and other persons working in official capacity, who subject detainees and prison inmates to torture and other forms of ill-treatment.Despite all these instruments and mechanisms put in place to prevent and eradicate the use of torture and other forms of ill-treatment, this heinous crime continues to be widespread and is practiced systematically in almost all regions in the country and with impunity. This study will analyse whether Cameroon has put in place adequate constitutional and legal framework and mechanisms to guarantee the right to freedom from torture and other forms of ill-treatment for persons deprived of their liberty.

This research deals with Christian missions and African cultures. It focuses on the traditional social associations of the Nso’ people of Cameroon. The main problem the research addresses is that missionaries who came to Nso’ mostly imposed their culture on the Nso’ and by extension Africa in the name of Christianity. What this research refers to as traditional social associations is what the missionaries prejudicially termed secret societies. The research argues that these traditional social associations are not secret societies. They are rather custodians and preservers of Nso’ culture. Their activities are largely social, and revolve around eating and drinking. The research compares the case of Nso’ with missionary endeavours in North Africa: Egypt, Axum and Nubia and in Sub-Saharan Africa. In all these areas, the following commonalities are found: insufficient interest in the indigenous languages, syncretism, the tendency of mission to always link with colonialism and to despise the African worldview. In all these areas, the result was conflict between mission and indigenous culture, and conflict within the traditional cultures. In order to appropriately engage contexts in Africa that have traditional social associations like Nso’, the researcher proposes the use of an integrated missional approach. By integrated missional approach the researcher means a perspective that takes theology, anthropology, sociology and culture seriously when carrying out the mission of God (missio Dei). The researcher presents an integrated missional approach that is constructed in the light of contextualisation. This approach is based on Niebuhr’s typology that is described in his book Christ and culture and as analysed by Kraft in his Anthropology for Christian witness. The following sociological theories: functionalism, conflict theory, phenomenology and social identity theory are used to discuss how certain realities operate in human communities. Using content analysis as his predominant methodological approach to the data collected, the researcher concludes that culture has been, is, and will continue to be the main vehicle for mission. Hence, the traditional social associations of the Nso’ people, which form the core culture of Nso’ need to be seen as an opportunity for evangelisation. The research shows that the missionary era in Nso’ in particular and Africa in general has ended and that the era in which the local church is finding its own identity is underway. / Thesis (PhD)--University of Pretoria, 2017. / Methodist Church Britain / Science of Religion and Missiology / PhD / Unrestricted

In Cameroon, as in many other African countries, there is a law prohibiting same-sex relationships. The relevant provision, Article 347bis of the Cameroonian Penal Code (Law No 65-LF-24 of 12 November and Law No 67-LF-1 of 12 June 1967), states as follows: “Whoever has sexual relations with a person of the same-sex shall be punished with imprisonment for from six months to five years and fine from 20 000 to 200 000 francs.” This study assesses the law criminalizing same-sex relationships in Cameroon as being discriminatory and encouraging a homophobic society and as contributing to the stigmatization and marginalization of lesbian, gay, bisexual and transgender (LGBT) people. Both State and non-State actors in Cameroon do not accept the practice of homosexuality due to the conservative nature of traditional cultural values and religious beliefs. Consequently, presumed LGBT people are frequently harassed, persecuted and arbitrarily arrested on suspicion of their sexual identity. Moreover, the rejection and denial of LGBT people make them live in fear and hiding. It also exposes them to the greatest risk of HIV infection. It is argued in this study that the criminalisation of consensual same-sex conducts violates the rights to privacy, equality, fair trial, human dignity and the principle of non-discrimination enshrined in the Cameroon Constitution and the various international human rights instruments that Cameroon has ratified. It also deprives LGBT people of their rights to education and health merely on the basis of them being who they are. The finding from this study indicates that the law alone is not enough to make a social change. Perspective and inputs from other disciplines such as Sociology, Anthropology, Psychology and Science of Education need to enhance the arguments for the decriminalisation of same-sex conduct. This study also shows the harmful impact that the law criminalising same-sex behaviour has on LGBT people as well as the society as a whole. Thus, it is very important for the Cameroonian government to take the first step towards decriminalisation of same-sex relationships in order to respect its obligation to respect, promote, protect and fulfil everyone‟s human rights without distinction of any, according to its international commitments and agreements. The government should also take a great and dynamic initiative regarding the educational aspect because education is a vital key for significant progress and change. / Dissertation (LLM)--University of Pretoria, 2013. / Centre for Human Rights / unrestricted

During the 1990s, most African countries experienced what has been termed their ‘second independence’ (cf. Bratton and Hyden 1992), a period of political upheaval and transformation leading to the introduction of democratic rule. In many countries including South Africa and Cameroon, the process triggered fresh debates about the status and role of chiefs. The popular assumption in ‘struggle circles’ such as the African National Congress (ANC) was that chiefs would be relegated to the background in the democratic era, thus giving room to people’s power and new forms of accountability. But the reality was that the introduction of democracy created a situation whereby many rural people felt excluded economically from the boundless promises of the new dispensation. This dissatisfaction among rural people brought into question the legitimacy of some structures such as the local government even though the ruling ANC continued to enjoy much support among the masses. This in turn provided an enabling environment in which some, but not all, chiefs could make new claims for legitimacy. This is because some chiefs remain discredited by their past association with apartheid authorities. Chief Tshivhase is one of the few chiefs who has successfully associated himself with the ANC both at the national and provincial levels. This has given him space to act decisively in certain ways on behalf of the poor at the local level, thereby winning credibility among rural people. Thus, his credibility is two-fold – with the national politicians, because he is one of them, and with the people of the chiefdom. Chief Tshivhase’s ability to renegotiate his status and gain new legitimacy as chief is a particular example of how the game of neo-liberal democracy is played out in post-apartheid South Africa. In the chiefdom of Bali Nyonga in Cameroon, Chief Ganyonga’s career looks rather similar to Tshivhase’s in so far as he too has risen to national prominence in the ruling party in Cameroon, the Cameroon People’s Democratic Movement (CPDM) in the era of democracy. But Cameroon’s democratic transition was contradictory in the sense that it introduced the form of democracy but not its substance, leaving the ruling party the ability to manipulate and suppress the opposition and civil society. It was against this background that Ganyonga’s prominence in the CPDM contributed to undermining his legitimacy in the eyes of his subjects because they believed that his prominence in the party left them without any shield from the predation and manipulation of the state. Ganyonga was seen to be in ‘illicit cohabitation’ with a self-serving ruling party, at a time when his subjects wanted to use their newfound rights as citizens to vote the opposition into office. But Ganyonga’s involvement in the politics of the so-called ‘Anglophone problem’ helped to legitimise his participation in modern politics as a chief. Against this background, this thesis examines why both chiefs used their positions as a springboard into national politics? It also establishes the kinds of legitimacy claimed by these chiefs and to what extent the masses are persuaded by such claims and how the chiefs’ involvement in national politics has affected the relationship between them and their subjects. This thesis therefore makes a case for the importance of comparative research on chiefs in the era of democracy and the predicaments they face therein. The thesis argues that contrary to exhortations about the incompatibility of chiefs and democracy, the reality is that political transition in both countries produced contradictions which created space for chiefs to fill but on condition that they were able to draw from different kinds of legitimacy and had not been discredited by their past or present involvement with the postcolonial state. / Dissertation (MA (Social Science))--University of Pretoria, 2005. / Anthropology and Archaeology / unrestricted

Les citadins camerounais expriment un sentiment de traverser une époque de « crise morale » en ce qui concerne la réussite sociale. Un ensemble de représentations et d’imaginaires associent la réussite à la dénonciation d’une dépravation des mœurs. La critique de ses formes « dévoyées » porte tout autant, et simultanément, sur une dénonciation de la corruption, du népotisme, de l’arnaque et du simulacre, de l’homosexualité et de formes de sexualité jugées scandaleuses, que des « sectes » et des « cercles » occultes, du « mysticisme », des « crimes rituels » et de toute une palette de pratiques rattachées aux imaginaires de la sorcellerie et de l’occulte. Cette thèse explore les enjeux liés à ce constat. L’observation des pratiques et du sens émique de différents groupes sociaux urbains montre qu’il existe plusieurs faisceaux de normes, de valeurs et d’affects pour penser, juger et légitimer la réussite sociale. Un principe d’opposition ressort entre, d’un coté, une économie morale de la facilité fondée sur la rapidité et la déconnexion du travail productif, et de l’autre coté, une économie morale du mérite articulée à la reconnaissance de la valeur du travail, du talent ou de la compétence. Cette opposition structure nombre d’enjeux moraux qui remettent en situation les discours de dénonciation des acteurs. Par leur travail critique, ceux-ci construisent sur différentes scènes, des « fléaux », des problèmes sociaux et des « causes » politiques relatives aux manières de s’enrichir et de réussir, dont l’expression la plus spectaculaire est peut-être la survenance au cours des dernières années de grandes « affaires » qui agitent l’espace public et politique camerounais. / Urban Cameroonians express a sense of passing through a time of “moral crisis” concerning the paths and foundations of social success. A sets of representations and imaginaries link intimately the question of success to the denunciation of moral depravity. Critique of “misguided” forms of success implies a denunciation of corruption, nepotism, scams, homosexuality and other forms of sexuality deemed to be scandalous. Criticism is also extended to “cults” and “occult circles”, “mysticism”, and “ritual crime”, as well as other practices connected to the imaginary of witchcraft and the occult.This thesis explores issues related to these critiques. By observing the practices of different urban social groups, an emic sense of the specific conceptions, figures, and paths of success in Yaoundé show that there are several constellations of norms, values, and feelings that impact how social success is judged, perceived, and legitimated. An opposition principle emerges between, on one side, a moral economy of a facility based on the speed and disconnection of productive work, and on the other side, a moral economy of merit that is articulated around the recognition of the value of hard work, talent and competence.A number of moral stakes are structured around this opposition and are seen in the denunciation discourse of social actors. Through their critique, these actors construct, in different contexts, the “scourges”, social problems, and political “causes” related to ways of becoming rich and succeeding. This is becoming increasingly visible and spectacular in recent years with major “affaires” agitating the public and political space of Cameroon.

I am submitting this thesis to the Faculty of Law, the University of Ottawa in fulfillment of the requirements for the Degree of Doctor of Philosophy (Ph.D.) in August 2016. The thesis examined the issue of land-grabbing through an environmental justice lens. The thesis first reviewed the concept of environmental justice and the threats that land-grabbing by powerful transnational corporations pose to subsistence communities in Africa. Additionally, this study investigated the adequacy of international guidelines to regulate against land-grabbing, including the Minimum Human Rights Principles, the Voluntary Guidelines on the Responsible Governance of Tenure, and the Principles for Responsible Agricultural Investments. Using Cameroon as my case study, the study also examined the adequacy of Cameroon’s land tenure rules and environmental impact assessment (EIA) system to protect vulnerable communities against land-grabbing. Drawing on examples from Cameroon, Ethiopia, Ivory Coast, Mozambique, Nigeria, Senegal, Tanzania, and Uganda, this thesis argues that subsistence communities who failed to have their customary land rights formalized or failed to adequately participate in environmental decision-making end up dispossessed of their means of surviving and thriving. There were three key findings: first, international guidelines regulating against global land-grabbing lack the binding force to coerce host states to take the necessary action to enforce the guidelines and, hence promote responsible agricultural investments. Next, the land rights of subsistence Cameroonians are not formally recognized under Cameroon`s land tenure system, making it difficult for vulnerable populations to contest these allocations or receive compensation in the event of expropriation. Thirdly, EIA follow-up in Cameroon is driven entirely by the investor: the EIA system does not encourage a joint follow-up activity initiated by all groups of stakeholders involved in EIA. Without an independent environmental oversight body that can provide expert evaluation and monitor the Cameroon government and (agricultural) corporations, there is no guarantee that proposed mitigation measures will be translated into specific actions by Herakles Farms. Based on the evaluation results, the following recommendations are made to the Cameroon Government to promote environmental justice in communities that are vulnerable to land-grabbing: (1) formalize customary land tenure, (2) promote environmental contracting; (3) encourage sustainability assessments.