Security Systems in Francophone Africa

This research report is a broad-based study that seeks to understand the structural and developmental processes that characterise the security sector in Francophone Africa. Although each country has a distinct political history and tradition, similarities in the security apparatus, rooted in its inheritance from the colonial and post-colonial periods, can be found between Francophone countries in Africa. In the former French colonies, there are similarities to the French security system which are very strong on the normative side, such as the legal and institutional framework or the defence and security actors. However, even if these Francophone African countries borrow a lot from an originally French security system in terms of the institutional design of their security apparatus, they deviate considerably from it in terms of daily practice. The issue at stake in this paper is to highlight the kind of institutional framework prevailing in this set of countries and the specific considerations that international assistance will have to take into account. The paper also analyses briefly the difference between Anglophone and Francophone security systems. Finally, it makes some recommendations that might assist the security sector reform policy agenda and donor and recipient responses to the security challenges faced in Francophone AfricaAfrican Security Sector Networ

La métaphore dans les essais de Montaigne.

Thèse de doctorat -- Université catholique de Louvain, 193

Integrated Reporting and Corporate Performance Measurement

This thesis purposes to understand the Performance Measurement Systems (PMS) of some integrated reporting (IR) financial services’ adopters. This paper investigates the following question: How to successfully implement a Performance Measurement System within the conceptual International Integrated Reporting Framework? In seeking to understanding this implementation, I considered indispensable to perceive the progress of integrated reporting within the corporate reporting landscape. Through interviews with integrated reporting practitioners, I identified several similarities and divergences in the practices, views and opinions of IR forerunners (AEGON and PwC) and late adopter of IR (ABN AMRO). Through an in-depth literature review on sociological theories, I studied the development of reporting processes toward on institutionalization of the integrated reporting concept. Integrated reporting poses a number of questions regarding the impact of the IR process on organizations’ business model. Numerous conclusions can be drawn in investigating the depth, breadth and quality of Key Performance Indicators (KPIs). I found an increasing awareness for the importance of sustainability measures in the managers’ discourse. They agreed that KPIs are based on internal information with the purpose to public disclosure. In addition, they emphasized that several KPIs are company or industry-relevant/specific. The link between NFI and performance measurement systems represent further academic challenges, for instance the integration and quantification of non-financial performance. Moreover, this thesis demonstrated that the information function performed by integrated reports benefits both report users and makers in decision making. Besides, the interviewees recognized that integrated reporting serves the vital purpose to enhance the organizational value creation’ storytelling. Furthermore, I recognized that the strategic focus on value creation – and subsequently the audience of the report – represents one of the main difference between IR and sustainability reporting. In addition, the interviews highlighted the necessity of starting the processes of performance measurement and integrated reporting through an exhaustive stakeholder engagement mechanism. Regarding the transformation function, interviews evidenced bigger changes in the integrated thinking than in the corporate systems. Hence, the adoption of integrated reporting has not undoubtedly stirred innovative disclosure mechanisms. Consequently, IR integrated reporting seems more likely to reinforce rather than transform business models.Master [120] en Ingénieur de gestion, Université catholique de Louvain, 201

Planification patrimoniale et abus fiscal : Black or White ? Comment y voir clair en planifiant sa succession

Dans notre société actuelle, chacun veut contrôler ses avoirs, économiser un maximum, tout prévoir et être le plus rentable possible. Cette tendance passe aussi par la préparation de sa succession, la transmission de ses avoirs avant ou au moment du décès. La demande de contrôle est importante et il appartient au notaire de trouver des solutions flexibles et adaptées aux desiderata des personnes qui viennent le consulter. Lorsque le notaire conseille aux personnes qui viennent le voir de réaliser telle ou telle opération afin de planifier leur succession, le but est généralement, mais pas exclusivement, fiscal. Ce client voudra effectuer des actes, légaux certes, afin d’épargner à ses successibles d’être imposés en droits de succession ou en droits d’enregistrement lors de la transmission entre vifs ou à cause de mort, de meubles ou d’immeubles. Les opérations visées et discutées ci-après sont des actes ou ensemble d’actes qui sont parfaitement valables aujourd’hui d’un point de vue civil. Certains de ces montages juridiques seront requalifiés par l’administration fiscale comme étant un moyen d’éluder l’impôt et seront donc rendus inopposables à cette administration. Comment, dès lors, apprécier les constructions juridiques que l’administration risque de considérer comme étant abusives ? Il fait partie du rôle et même du devoir du notaire d’être parfaitement informé sur cette question afin de permettre au contribuable d’organiser son patrimoine sans tomber dans ces catégories inopposables à l’administration qui, le cas échéant, percevra quand même l’impôt. Or les lois, et dans ce cas-ci les circulaires administratives, changent constamment et le notaire doit rester vigilant s’il veut pouvoir conseiller correctement son client.Master de spécialisation en notariat, Université catholique de Louvain, 201

Immunités de juridiction et droit au procès équitable : confrontation et conciliation

Les immunités de juridiction des Etats et des Organisations Internationales, bien que très différentes, découlent du droit international. Ces immunités permettant à leur titulaire de ne pas être soumis à la juridiction d'un tribunal entrent régulièrement en conflit avec le droit au procès équitable. Ce travail s'attache à analyser dans un premier temps la théorie des immunités de juridiction pour les Etats et ensuite pour les Organisations Internationales. Se concentrant sur la situation du travailleur qui se trouve dans les liens d'un contrat avec un Etat ou une Organisation Internationale, le second chapitre examinera la manière dont les tribunaux de la Cour européenne des droits de l'Homme et les juridictions belges trouvent une solution à ce conflit. Grâce à cette analyse, nous avons pu nous rendre compte que ces droits n'entrent pas nécessairement en conflit mais peuvent coexister. Un procédé a particulièrement attiré notre attention, c'est celui de l'accountability, de la responsabilisation de l'entité qui bénéficie de l'immunité de juridiction.Master [120] en droit, Université catholique de Louvain, 201

International Migration and Military Intervention in Civil War

Which factors make it more likely that states militarily intervene in ongoing intrastate wars? We develop the argument that migrants, i.e., (1) people coming from the civil-war state living in a potential intervener state (immigrants) and (2) those living in the country at war who stem from the third party (emigrants), influence the decision of external states to intervene in civil wars. Our theoretical framework is thus based on a joint focus on domestic-level determinants in a civil-war country and in foreign states. Primarily based on an accountability rationale, we also claim that the third-party’s regime type has an intervening influence. Using quantitative methods, our empirical results generally support the theory, although there is only weak evidence for the intervening influence of a third party’s level of democracy