In an increasingly integrated global business arena, local singularities still play a crucial role in many aspects. Business ethics is affected by this duality in profound ways. Legislators have tried to provide uniform ethical guidelines for transnational companies. In this effort to streamline the ethical management of the multinational corporation, regulation could be thought of as an attempt to reduce the role of the leader. We argue that this solution mistakenly presumes a high degree of uniformity across countries. In this paper, we consider how different legal traditions can be used to explain the divergences in implementation and configuration of ethics hotlines. We find that although national regulators established a legal standard (Sarbanes Oxley Act) for global companies, significant differences exist across legal traditions, which sometimes go even deeper, to region and country specific nuances. Legal regulation may never substitute a leader in ethical matters. / Incluso en un mundo empresarial cada vez más globalizado, las singularidades locales aún desempeñan un papel crucial en muchos aspectos; por lo tanto, la ética empresarial se ve afectada por esta dualidad. El legislador ha intentado crearpautas uniformes para compañías de carácter internacional y en el marco de este esfuerzo por uniformizar la gestión ética de las empresas multinacionales, la regulación puede verse como un intento de reducir el papel del líder. Este trabajo plantea que esta solución presupone de manera errónea un alto grado de uniformidad entre países puesto que las diversas tradiciones legales pueden usarse para explicar las diferencias en implementación y configuración de las líneas éticas. A pesar de la instauración de un sistema legal al respecto (la Ley Sarbanes-Oxley) para las compañías transnacionales, aún existen diferencias importantes entre las distintas tradiciones legales, que a veces llegan a manifestarse en variaciones específicas a la región o el país. Es por esto que quizá la regulación legal no pueda llegar a sustituir al líder en temas de naturaleza ética.

Malgré les spécificités politiques de l’Union européenne, le fonctionnement du droit communautaire a généralement été assez traditionnel, s’appliquant obligatoirement à tous. Ces dernières années, toutefois, nous assistons à la création d’un corps de droit atypique dont l’application est optionnelle, et qui existe donc en parallèle au droit national normalement applicable. Ces hypothèses de choix sont essentiellement de deux types. D’abord, les instruments optionnels de droit européen peuvent être choisis comme alternative au droit national. Ensuite, le droit de l’Union européenne permet dans certaines hypothèses le choix de la loi nationale applicable à une situation. Dans ces deux cas, l’expression d’un choix mène à la portabilité du régime juridique choisi dans toute l’Union. Cette thèse vise à répondre à plusieurs questionnements autour de ce phénomène, en analysant les raisons politiques qui poussent à créer des droits d’option, en regardant l’impact véritable de l’exercice du droit d’option en termes de l’autonomie véritable des régimes optionnels et des contours de l’espace de liberté ainsi laissé aux sujets de droit de s’écarter du droit national normalement applicable, et en évaluant le taux d’utilisation de ces instruments juridiques particuliers. / Despite the specificities of the European Union’s political set-up, the operation of EU law has generally been relatively traditional, in the sense that EU law mandatorily applies to all. These last few years, however, a body of atypical law has been created which is applied optionally and therefore exists in parallel with national law. Legal regimes applicable by choice in this way essentially fall into two categories. Firstly, there are optional instruments of EU law, which can be chosen as an alternative to national law. Secondly, in some cases, EU law allows a choice of the national law to be applied to a given situation. In both cases, the expression of a choice leads to the portability of the chosen legal regime across the EU. This thesis aims to address various issues surrounding this phenomenon: by analysing the political reasoning which has led to the creation of a right to choose, by looking at the true impact of the use of the right to choose in terms of the real autonomy of optional instruments and the extent of the freedom to deviate from the national law applicable by default, and by evaluating the level of usage of these unusual legal instruments.

This study was undertaken to establish whether rights of personality are known in indigenous law. Since indigenous law differs not only between tribes but is also affected by the degree of exposure to Western values, a micro-study has been done in a semi-rural environment in the Kingdom of Swaziland to establish to what extent own value systems have been influenced or altered when Western legal concepts are utilised. The information, obtained by interviewing a panel of experts, was compared with the available literature. During the process of gathering information, the aims of the research were not only to describe how the legal principles function, but also to take note of those socio-cultural processes which function outside of the law. Rights of personality were studied against a background of the culture and way of life of the peoples concerned. The importance of culture has been acknowledged in the Constitution of the Republic of South Africa, wherein the recognition and application of indigenous law generally rests on a constitutionally protected right to culture. Whilst the identifiable rights of personality may generally be classified according to specialised legal systems, the separation of rights to good name and to dignity may be inappropriate in the indigenous sphere. Dignity in indigenous legal systems is to be viewed as a comprehensive right of personality, into which should be subsumed the right to good name and reputation in the community. It is such dignity, embracing the ubuntu quality of humanness that is protected as a comprehensive indigenous right of personality. Although the indigenous law of personality is showing some signs of adapting to new developments, there is also proof that the established legal principles and human values are being retained. However, these changes are unique and are neither typically traditional nor Western. The indigenous law of personality, operating in a changing social environment, has to retain its flexibility and adaptability in order to remain ”living” law for the peoples concerned. / Jurisprudence / LL.D.

La Constitution, entendue dans son acception la plus générale comme La marque suprême de souveraineté nationale, ne cesse d’évoluer au fil de l’approfondissement de la construction européenne. Un tel constat se manifeste à la fois dans le contenu matériel et normatif de la norme première, dans son aspect purement formel et dans son essence même. Pour s’en convaincre, il suffit de se reporter aux nombreuses révisions constitutionnelles ayant été effectuées sous la pression de l’intégration européenne. La doctrine évoque une communautarisation des Constitutions nationales voire une constitutionnalisation du droit communautaire. Dans cette optique, il convient de s’interroger, par le biais d’une démarche comparatiste évolutive, sur la portée effective et sur les conséquences de ces évolutions sur les contours et l’acception de la Constitution française.Est­-il encore possible d’évoquer un monopole de souveraineté pour caractériser cette dernière, face à l’exercice par l’Union européenne de la souveraineté transférée ? Est-­il réellement légitime, et juridiquement juste, de continuer à appréhender la Constitution à partir de son cadre national d’origine ? En d’autres termes, et d’une manière plus radicale, le concept de Constitution peut‐il encore être rattaché à un sens traditionnel et exclusif, tel qu’issu du droit interne? Face aux incertitudes européennes dont la norme suprême fait désormais l’objet, force est de dépasser le cadre d’étude fondamental traditionnel par la construction d’un nouveau concept de «Constitution», supplantant les principales définitions jusqu’ici admises. / The Constitution, taken in the most generally understood definition of supreme nationalauthority, is continuously evolving with the increasing structural complexity of the Europeancommunity . Such findings are in evidence not only in the material content and the normativestandard of the first degree but also in its purely formal aspect and its essence.To be persuaded this is happening, it is enough to look at the numerous constitutionalamendments brought about under the pressure of European integration.The tenet calls to mind a normalization of the national constitutions of member states into theframework of the European constitution .In this perspective, one has to ask through an evolutionary comparative step, whether thesechanges are being effective and the consequences they will have on the shaping andacceptance of the French Constitution.Is it still possible to think of the exclusive possessionof sovereignty when faced with the European Union transferred sovereignty rule.Is it truly legitimate and legally right to continue to perceive the constitution from its originalnational foundations. In other words and in a more radical way, can the concept ofConstitution be linked to a traditional and sole meaning as originating from a nationalprerogative.Faced with European uncertainties, whose legal supremacy has been put into question, onehas to go beyond the fundamentally traditional framework towards the building of a newconcept of "Constitution" which supersedes the main definitions as accepted to the presenttime.

European Arrest Warrant is an institute of the police and judicial cooperation in the criminal matters. Based is on the mutual confidence of Member States in its legal systems. His formation was caused not only by the failed ratification of the international agreements governing extradition, but also by the terrorist attacks occurred on 11 September 2001 in New York. European Arrest Warrant meant the breakthrough into the national traditional sovereignty of Member States and that all to ensure the area of freedom, safety and justice inside Europe. Formation of the European Arrest Warrant led to the restriction of some principles, which dominated to the extradition, when between the most important ones belongs the principle of surrender of own citizens. European Arrest Warrant is the necessary means and tool of police and judicial bodies in the fight against the national and multinational crime, whose use rises year from year.

Cette thèse doctorale a pour objet l’étude et en particulier l’influence qu’a pu avoir, et qu’ont toujours, les puissances européennes sur la résolution des conflits en Afrique de l’Ouest et ainsi déterminer s'il existe une culture juridique « africaine ». / This thesis is devoted to the study the influence of the European powers on past and present dispute resolution in West African legal systems and thereby to determine whether an "African legal culture" exists.

This study was undertaken to establish whether rights of personality are known in indigenous law. Since indigenous law differs not only between tribes but is also affected by the degree of exposure to Western values, a micro-study has been done in a semi-rural environment in the Kingdom of Swaziland to establish to what extent own value systems have been influenced or altered when Western legal concepts are utilised. The information, obtained by interviewing a panel of experts, was compared with the available literature. During the process of gathering information, the aims of the research were not only to describe how the legal principles function, but also to take note of those socio-cultural processes which function outside of the law. Rights of personality were studied against a background of the culture and way of life of the peoples concerned. The importance of culture has been acknowledged in the Constitution of the Republic of South Africa, wherein the recognition and application of indigenous law generally rests on a constitutionally protected right to culture. Whilst the identifiable rights of personality may generally be classified according to specialised legal systems, the separation of rights to good name and to dignity may be inappropriate in the indigenous sphere. Dignity in indigenous legal systems is to be viewed as a comprehensive right of personality, into which should be subsumed the right to good name and reputation in the community. It is such dignity, embracing the ubuntu quality of humanness that is protected as a comprehensive indigenous right of personality. Although the indigenous law of personality is showing some signs of adapting to new developments, there is also proof that the established legal principles and human values are being retained. However, these changes are unique and are neither typically traditional nor Western. The indigenous law of personality, operating in a changing social environment, has to retain its flexibility and adaptability in order to remain ”living” law for the peoples concerned. / Jurisprudence / LL.D.

La présente thèse part d’une tendance de la jurisprudence européenne, destinée à influencer la jurisprudence nationale de droit international privé, et se trouve dans le prolongement d’un grand débat doctrinal d’actualité. Il s’agit de la méthode de reconnaissance des situations juridiques, qui suppose l’abandon de la règle de conflit de lois. L’objectif est de conceptualiser cette nouvelle méthode et d’en définir le domaine et les conditions de mise en œuvre. Vu les particularités du sujet, la recherche passe nécessairement par plusieurs thèmes fondamentaux du droit international privé mais aussi du droit européen, du droit privé général et de la théorie du droit. / Inspired by a trend in the European case law, which is meant to affect the national ones, the dissertation takes part to a topical debate among European academics on the putting aside the choice-of-law rules. It is about application of so-called recognition method to the foreign legal situations that haven’t been enacted in court. The purpose is to conceptualise this new method and to determine its scope and its modalities. Given the particularity of the task, the study necessarily bears on several pivotal topics of private international law but also of European law, general private law and jurisprudence.

Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)