Cette thèse se propose d’étudier un cadre général d’interprétation de l’évolution du comportement de la République islamique d’Iran dans sa région, comportement considéré comme la principale problématique internationale de cette dernière décennie. En d’autres termes, les éléments de focalisation de ce travail se situeront principalement au niveau de la région du Golfe, et plus précisément, au niveau de l’interaction existant entre l’Iran et son environnement immédiat. L’idée que sous-tend ce travail est qu’il existe une cohérence dans le cheminement politique et sécuritaire iranien qui se reflète suite à la problématique soulevée par l’intrusion d’un acteur global. Plus précisément, ce travail a pour objet la mise en lumière d’une corrélation forte entre, d’une part, les hypothèses offertes par l’analyse des dimensions sécuritaires, et d'autre part, l’évolution du positionnement iranien dans un système international à la structure singulière. / This thesis deals with the evolution of the Islamic Republic of Iran’s behavior in its region, this behavior being considered as the main international problem of the last decade. This research will focus on the Gulf Region and more precisely on the interaction existing between Iran and its immediate environment. The idea behind this work is that Iran’s political and safety evolution has been influenced by the issues arising from the intrusion of a global player. More precisely, this work intends to highlight a strong correlation between, on the one hand, theories coming from the analysis of safety aspects and, on the other hand, the evolution of Iran’s positioning within the new structure of the international system.

There is a consensus within the United Nations (UN), as well as various governmental entities, politicians, individuals, scholars, and academic communities, on the need to reform governmental performances. However, there is no unanimity among them pertaining to a specific reforming model that is valid for all contexts worldwide. Accordingly, many performance management processes and practical techniques have been put into practice, which aim at improving governmental institutions' performance. Hence, the purpose of this research is to develop, by studying the public health services that are provided by the government, an effective model, with the aim of improving governmental performance in the context of Bahrain. With regard to originality and values, the research discerns that among the many factors affecting governmental entities' performance, there are two dominant contextual factors, i.e. the sociocultural and political forces, both of which synergise with the so-called United Nations Development Programme (UNDP) Good Governance Approach. The study develops a new perspective on the Interactive Complex Intervention Model (ICIM), stemming from the Grounded Theory (GT) and Normalisation Process Theory/Model (NPT/M), as disclosed in practical terms by the outcomes of the data gathered and its analysis. In fact, although those elements influence all other factors, there are interactive correlative impacts among all factors. Despite these outcomes, the data obtained from the research cannot be generalised, as they are derived from the local context of Bahrain; certainly until now, they can allow other similar contexts in particular to implement the insights reported in this study. It is important to note that the most influencing factor enabling this research, which aims to develop the ICIM for reforming governmental entities' performance in Bahrain, is the salient points raised in Imam Ali's famous consultative letter to the Governor of Egypt, Malik Ashtar, which he wrote while he was the Caliph, as scholars regard this letter as a basic guide for the Islamic administration and the UNDP Good Governance Approach. Regarding the practical implications, the research has attempted to empirically understand the role of the aforementioned primary contributing forces, that are regarded as the critical prerequisite - the first step that allows the governments' decision makers, based on the underlying knowledge involved in the work, to forthwith provide them with several contextual practical insights towards adopting the ICIM in order to enhance and reform the government entities' performance.

This thesis challenges two key assumptions made in the current Islamic banking literature. Firstly, this thesis challenges and empirically invalidates the assumption that all Islamic banks are indistinguishable from their conventional counterparts and are thus equally unIslamic. To do so, this thesis uses the profit and loss sharing (PLS) criteria, which is central to the philosophy of Islamic banking and is the key principle differentiating Islamic from conventional banking, in theory and practice. By investigating variation in PLS levels between Islamic banks and comparing with conventional banks with and without Islamic windows, this thesis illustrates that the Islamic banking industry does not comprise a homogeneous group of banks that are all indistinguishable from their conventional counterparts. Rather, a typology of Islamic banks exists, comprising of three distinct groups of banks, each one following a different business model. While one group can genuinely be considered indistinguishable from conventional banks, another group shows clear evidence of pursuing PLS-oriented strategies in formulating its asset portfolio, differentiating itself from the purely debt-based intermediation model adopted by conventional banks. As such, empirical evidence shows that some Islamic banks are, in practice, operating closer to the PLS principle and can thus be considered more Islamic than others. Further investigation illustrates that the institutional environment matters for the provision of ideal PLS Islamic financing instruments. Secondly, this thesis overcomes two methodological issues to compare the corporate social performance (CSP) of Islamic and conventional banks. In doing so, this thesis challenges the second identified assumption from the literature, that religion-specific category of corporate social responsibility (CSR) is particular to Islamic banking, and invalidates it on conceptual, theoretical and empirical basis. A novel CSP Index based on the evidence-based disclosure criteria, comprising of 6 dimensions and 25 social performance indicators is constructed and complemented with three Social Performance Quantitative Indicators (SPQIs) to compare the CSP of Islamic and conventional banks. From this comparison, this thesis concludes that, contrary to the industry s claims and expectations held of it, Islamic banking does not offer an ethical alternative to conventional banking. Differences in the level and composition of CSP between the two industries are more subtle and require a nuanced approach to be studied.

This study is concerned with the recognition and enforcement of foreign arbitral awards under the relevant regimes in the GCC states, both local law and international conventions. The easy enforceability of arbitral awards is considered one of the main factors in the success of international commercial arbitration. Thus this thesis not only attempts a comprehensive analysis of the requirements of and procedures for recognition and enforcement of foreign awards in the GCC States, but also evaluates whether the GCC’s laws and practices comply with best international practice standards, especially as embodied in the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. The thesis comprises of seven chapters. The first chapter examines the legal framework of the GCC States, and provides a brief history of the rules governing arbitration and the recognition and enforcement of foreign arbitral awards. Chapter two looks at general principles regarding recognition and enforcement of foreign arbitral awards. Chapter three covers jurisdictional elements in the recognition and enforcement of arbitral awards in the GCC States. Chapter four examines the procedural steps demanded by each state for the enforcement of an award, looking particularly at the impact of relevant international conventions on these issues. Chapter five deals with the evidence which must be tendered and the conditions that must be satisfied in order to obtain the recognition and enforcement of foreign arbitral awards in the GCC States. Chapter six examines the grounds on which a respondent may apply to dismiss an application for recognition and enforcement of a foreign arbitral award. Chapter seven then deals with the grounds on which a foreign arbitral award must be refused enforcement. The concluding chapter summarises the problems thrown up by the study, and suggests a common way forward for the legal systems of the states of the Arabian Gulf in dealing with these issues.

The goal of this study is to generate a more holistic picture of the diffusion and assimilation of universal human rights norms in diverse cultural and political settings such as the Middle East and North Africa (MENA). The overarching question to be investigated in this thesis is the relationship between the evolving international human rights regime and the emerging human rights normative and legal culture in the Middle East. This question will be investigated in detail with reference to regional human rights schemes such as the Arab Charter of Human Rights, as well as local human rights developments in three Middle Eastern states, Egypt, the United Arab Emirates, and the Islamic Republic of Iran. Having gauged the take-up of human rights norms on the ground at the local and regional levels, the thesis examines in full the extent of socialisation and internalisation of human rights norms across the Middle East region at large.

Les six pays qui forment le Conseil de Coopération du Golfe (CCG) disposent encore collectivement de vastes réserves de pétrole et de gaz. Mais pour combien de temps ? Arabie Saoudite, Bahreïn, Émirats Arabes Unis, Koweït, Oman et Qatar n’ont pendant longtemps imposé que les sociétés pétrolières étrangères. Conscients de la limite de la manne pétrolière, ils cherchent depuis plusieurs années à diversifier leur assise économique en attirant toujours plus d'investissements directs étrangers, autres que pétroliers. Un droit fiscal commun, applicable aux activités commerciales et industrielles des entreprises étrangères, a ainsi vu le jour en Arabie Saoudite, au Koweït, en Oman et au Qatar. Ce régime fiscal se distingue à la fois par de faibles taux d’imposition et par le renforcement permanent des moyens de recouvrement et de contrôle des opérations internationales des entreprises étrangères. Les entreprises françaises qui opèrent dans cette région bénéficient toujours, en application des conventions contre la double imposition, d’une suppression des retenues à la source sur leurs revenus issus des pays du CCG. C’est un avantage fiscal considérable par rapport à leurs homologues domiciliées dans d'autres pays occidentaux. Mais aujourd’hui, les sociétés françaises doivent faire face à une politique fiscale plus « agressive ». Elles sont confrontées à des systèmes fiscaux attractifs mais évolutifs, très diversifiés et de plus en plus coercitifs. / The six Arab states of the Gulf Cooperation Council (GCC) still hold collectively vast reserves of oil and gas. But for how much longer? Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar have for a long time taxed only foreign oil companies. Aware of the limits of the oil godsend, these countries are currently seeking to diversify their economic basis by drawing in ever more foreign direct investment outside of the fossil fuel sector. New taxation laws applicable to foreign commercial and industrial activities have therefore been enacted in Saudi Arabia, Kuwait, Oman and Qatar. These laws share two main characteristics: low tax rates and strengthened measures to collect taxes and control the international operations of foreign companies. Under double taxation treaties, French companies operating in that region still enjoy exemption from withholding tax on their GCC revenue. That is a considerable advantage compared to their counterparts based in other Western countries. Yet French companies must now encounter an "aggressive" fiscal policy. They are confronted with attractive fiscal systems but constantly changing, diverse and coercive.

Les trois monothéismes conçoivent un Dieu créateur et ordonnateur du monde, révélé dans l’histoire, garant de toute justice et de tout équilibre, et déterminant l’autorité et les systèmes d’autorités. La théologie a informé le droit et les lois, l’économie et l’éthique des personnes et des États. L’islam, loin d’être homogénéisé dans ses approches économiques, financières et réglementaires, révèle par le biais d’un exemple concret, par l’industrie des services financiers islamiques, les différentes facettes de ce qu’est l’autorité dans un contexte musulman, international et en pleine évolution. Prenant en compte la dynamique des questions sectaires, géographiques et interprétatives, la thèse analyse cette force déterminante que sont les « autorités » en finance islamique. Ces dernières semblent déterminer la finance islamique dans ses formes les plus tangibles, en structurant des produits financiers islamiques. L’analyse comporte d’abord une approche théorique, ensuite une étude comparée des facteurs qui déterminent les décisions prises lors de la structuration de produits financiers islamiques. Ces structures sont en effet fondées sur des contrats financiers conformes aux principes de la sharia. Leur approbation par des membres de conseils de la sharia est-elle déterminée par une autorité régionale, par des autorités internationales ou par des autorités de régulation ? Ces autorités sont-elles conventionnelles ou religieuses ? Afin de bien évaluer la problématique non seulement de l’autorité en tant que telle mais aussi de l’équilibre complexe entre les différentes autorités, nous développons une analyse comparée du système de structuration des produits financiers islamiques par les autorités concernées, en fonction des zones géographiques, au moyen d’un échantillon de 121 membres de conseils de la sharia couvrant l’approbation de produits financiers islamiques au sein de 243 institutions financières islamiques sur 35 pays. / The three monotheistic religions refer to a God who is the all-powerful creator of all that exists, revealed throughout history, guarantor of justice and fairness, who is the ultimate moral authority. Theology advises some of the laws, economics and ethics of individuals and of states. Islam is not homogeneous in its economic, financial and regulatory approaches. However, through the financial services industry, it reveals in a tangible manner various facets of authority across Muslim contexts. These include contexts that are international and highly dynamic. Taking into account the delicate balance between sectarian, geographic and interpretive facets, the thesis analyses the determining forces that we refer to as authorities in Islamic finance. These contribute to the Islamic finance industry in its most tangible form in the structuring of Islamic financial products. Analysis is carried out initially theoretically. It is followed by a comparative study of factors affecting decisions pertaining to the structuring of Islamic financial products. These structures are based on financial contracts that conform to the principles of the Sharia. Is approval by Sharia board members fashioned by a regional authority, by international authorities, or by regulatory authorities? Are these authorities conventional or religious? We address the question as it pertains to the dynamics between various types of authority. We develop a comparative analysis of the approach taken in structuring Islamic financial products, according to geographical areas related to a sample of 121 Sharia board members covering Islamic financial products for 243 Islamic financial institutions in 35 countries.

阿拉伯聯合大公國（United Arab Emirates, UAE）並非中東大國， 但卻是世界重要產油國及海灣國家合作理事會創會成員之一。其自 1971 年獨立建國以來，除有內政危機外，同時還需因應周遭強權摩 擦及區域衝突，這些挑戰均係其國家安全之威脅。然而，阿拉伯聯合 大公國在首任總統翟伊德（Sheikh Zayed bin Sultan Al Nahyan）的領 導下，充分發揮其務實且具彈性之外交政策面對外來的挑戰，成功確 保國家利益及生存。 本文分析重點在於闡釋阿聯外交政策之特色及實踐，並探討影響 其外交政策之內外因素，以對其外交政策有完整概念。 / United Arab Emirates (UAE) is a small state in the Middle East. But it is an important oil exporter in the world and an initial member of Gulf Cooperation Council. Since the seven members of UAE federation was established in 1971, the UAE government has been spontaneously dealing with the internal political crisis, frictions between major powers, and conflicts in this region, which were crucial threats to its national security. Nevertheless, under the leadership of the first President, Sheikh Zayed bin Sultan Al Nahyan, the UAE government was capable to cope with these challenges with the practical and flexible foreign policy, and successfully safeguarded its national interests. The content of this thesis is first to analyze the features and conduct of UAE’s foreign policy. Then, how the internal and external factors affected the formulation of the policy will be followed.