Dissertations / Theses on the topic 'Finances – Gabon'
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Matamba, Bissielou Idea. "Les finances publiques gabonaises au prisme de la gouvernance financière." Thesis, Toulouse 1, 2019. http://www.theses.fr/2019TOU10061.
Full textThe misrule of public finance (budget deficit, indebtedness, illicit enrichment, embezzlement of public funds, underdevelopment...) met by the Gabonese State legitimizes the establishment of a new financial governance. In a difficult budgetary context and with the aim of improving the state of public finance, the Gabonese Government has been looking into the reorganization of the financial and institutional systems, by adopting organic law n° 020/2014 of May 21, 2015 concerning finance law and budget execution (LOLFEB). The LOLFEB is a real revolution instrument in public financial law that places budget reform in an overall strategy for the modernization of public finance in Gabon. This organic law, which breaks up with the "budget of means" called system, high lights legal regularity in the management of public finance and put performance at the center of the State's action. From the junction of international, community and national wills, today the LOLFEB is a new legal instrument bringing novelty which meets there quirements of the new public administration. The thesis examines the transformation made by this instrument in terms of budget preparation, execution, monitoring and control as well as accounting. This reform remains a major challenge for administrators and political authorities, the issues and impacts of which can be measured politically, economically and socially
Aperano, Marc. "Ajustement fiscal et performances économiques au Gabon." Nancy 2, 2000. http://www.theses.fr/2000NAN20009.
Full textNdoume-Essingone, Hervé. "Structure financière et comportement financier des entreprises gabonaises." Nancy 2, 1997. http://www.theses.fr/1997NAN22005.
Full textThe thesis is the result of research focusing on the financial behavior of firms in Gabon. Starting from a presentation of the principal theoretical frameworks for corporate financial structure, it becomes clear that these latter are contigent. Two essential reasons, the diversity of the theorical models which forms a puzzie, and the results of certain empirical studies. Consequently, in referring to Gabon's firms, we examine the most significant theoretical framework for the choice of corporate financing, through the study of six sectors analyses of Gabon's industry judged to be representative. The final part of the thesis deals with the impact of this research on corporate financial policy
Ngoua, Beckui Steeve. "Le risque bancaire et le financement des entreprises en Afrique : le cas du Gabon." Nice, 2006. http://www.theses.fr/2006NICE0004.
Full textGenerally speaking, the purpose of this project is to clarify the notions of risk and trust, particularly with regards to banking, insofar as questions relating to bank financing for SMEs in Gabon, as in the majority of African society, are often clouded by an understandably excusable inclination to write off the enterprises' difficulties as a simple result of financial difficulties. Pitting such an analysis against the basic realities of underdeveloped economies demonstrates the variety of constraints that the overall environment exerts on banks and the entirety of economic operators. The limitations related to the irreducible particularities of the businesses must be taken into consideration. Where risk is concerned, the cumulative constraints engender exceptional risks, explaining not only the epiphenomenal nature of the financial constraint, but also an accrued difficulty of credit risk evaluation. An ensuing credit rationing phenomenon becomes more an imperfect means of limiting bank risk rather than an efficient selection mechanism. Further, without pretending to provide blanket solutions for formidably complex problems, we were able — for the benefit of the country's fledgling economic law — to glean a few implications relative to policies that would diminish the risk aversion of certain economic operators and thus make the pertinent decisions. Restoring the trust that is the cornerstone of both credit and business in general is an integral part of such orthopraxy. For neither law nor economics can attain their goals without trust
Minkoueye, Mi Nkoghe Espérance. "Réforme budgétaire et modernisation de la gestion publique au Gabon." Thesis, Montpellier, 2020. http://www.theses.fr/2020MONTD005.
Full textIn 2015, Gabon has adopted the first LOLFEB budget. This new organic law regarding the financials laws and the budget execution has been submitted as Gabon's new “Constitution financière”.Resulting from a long process, the organic law deal with two topics: on one hand, improve public expenditure by updating public management and on another hand, support the transparency by strengthening parliament's role in budgetary matters. The budgetary reform from the organic law is not a simple process and rules modernization. This reform modifies deeply the Gabonese financial right because this inasmuch as this law introduces a new result-oriented program budgeting system and modernized the classics mode of public management. This law helps parliament to follow up public action by defining clear objectives, quantified indicators, accurate and measurables. The new budgetary management frame is focused on results reaching instead of compliant rules and processes. However, many issues have been identified during its implementation, following that, the republic president during the ministery council decided on May 17th 2018 to set up the budgeting system three years after its implementation
Koumba-Mombo, Charles. "Le coût de la main-d'oeuvre étrangère et son incidence sur le développement économique et éducationnel du Gabon." Master's thesis, Université Laval, 1985. http://hdl.handle.net/20.500.11794/29074.
Full textOndo, Nguema Nicaise. "Les Institutions supérieures de contrôle des finances publiques au Gabon en référence à la Cour des comptes française au XXème siècle : approche historique et analyse du droit positif." Lyon 3, 2009. https://scd-resnum.univ-lyon3.fr/out/theses/2009_out_ondo_nguema_n.pdf.
Full textFrench and Gabonese revenue courts are external institutions of control for public finances respectively created in 1807 and 1962. Their specific mission concerns the checking of public funds. What kind of "control" does it mean? Is this control the same in France and in Gabon? These issues constitute the very basis of our analysis and illustrate the comparative logic of our argument. Our study is all the more relevant that we are dealing with two institutions characterized by different historical social, political and administrative patterns. For instance the French Constitution of the fifth Republic acknowledges the principle of separation of powers whereas the latter was inserted into the Gabonese Constitution only in 1991 thanks to the multiparty system. We begin by situating the sphere of activity of the French and Gabonese revenue courts regarding their executive and legislative institutions. We then identify the features that make their originality. Our thesis has a clearly defined purpose: to determine the criteria and mechanisms that can or should be used by the revenue court of Gabon to improve its performance
Ekomié, Guy. "Les actions et les valeurs mobilières donnant droit à l'attribution de titres représentant une quotité du capital d'une société anonyme." Nancy 2, 1994. http://www.theses.fr/1994NAN20013.
Full textTransferable securities are undergoing an important development and diversification in France, Europe as well as in other parts of the world. This development responds to the ceaselessly increasing needs of capitals which come from limited companies. Unfortunately, for various reasons, Gabon, and francophone African countries in general, kept out of this evolution. This comparative-based topic has a double objective: - for the French law, to make a synthetic study of composed transferable securities. - For the Gabonese law, to envisage the interest of transposing the French regulations
Pokassa, Chouaibou. "Essai empirique de détermination du seuil d'endettement : application à trois pays de l'UDEAC (Union douanière et économique de l'Afrique centrale) (Cameroun-Congo-Gabon)." Paris 2, 1995. http://www.theses.fr/1995PA020084.
Full textThe accumulation of the external member country debt of udeac (cameroun , congo, gabon) constituting an important burden, its today to appreciate some both the gravity and the legitimaty. The analysis of the made and existent models as well as their foundations underlying theoreticals us new lightings. It in spring that the successive recourse to the external loan is a manifstation of the crisis of development whose external debt is only a component. Revealing of deep structural imbalances theb former is provoked by external and internal causes. Also structural adjustement policy implementation here and there, have not been in measure to reduce imbalances, while allowing to renew with the growth. The preocupation to concilliate capital exterior flows with economic development imperatives has behaved us to propose a model econometric of specific bearable debt to the three studied countries, while insisting on the necessity to find solutions and novatrices formula management and ajustment of the debt. According to the result and conclusions of the model, the debt is bearable if the growth rate of the external debt is not superior, during a long period, to the growth rate of the gdp. The verification of this condition shows that the three coutries have exceeded their treshold of debt during the period 1970-1990
Magouangou, Fidèle. "Les retombées économiques de l'intégration régionale : une analyse quantitative à l'aide des modèles d'équilibre général calculable : le cas du Gabon dans l'Union Douanière et Economique de l'Afrique Centrale (UDEAC)." Aix-Marseille 2, 1998. http://www.theses.fr/1998AIX24011.
Full textEkouala, Landry. "Le développement durable et le secteur des pêches et de l'aquaculture au Gabon : une étude de la gestion durable des ressources halieutiques et leur écosystème dans les provinces de l'Estuaire et de l'Ogooué Maritime." Phd thesis, Université du Littoral Côte d'Opale, 2013. http://tel.archives-ouvertes.fr/tel-00840968.
Full textObame, Sylvain-Ulrich. "Décentralisation et reconstruction de l'Etat gabonais." Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAD004.
Full textTo assert the necessity of reconstructing the Gabonese State by the decentralization, it is to recognize implicitly that the State built by the authoritarian, totalitarian and centralist Jacobinism reached(affected) its limits. That the State in its current, present shape of the deficiencies, the weaknesses, even the breaches(negligences). In every case, it means that the model proposed up to there failed and could more not be enough to face the challenges to come. That is why a reconstruction of the State by the decentralization requires(demands) to look what can be capacities(measures) to be taken being able to exactly favor the emergence of a new state entity.In the question, which does it need to reconstruct really? The bottom of this thesis(theory) specifies that it is about reports(relationships) Centre-Périphérie. Yet(now), exactly " the reconstruction of the State " is a project of "redevelopment" of the country on new guiding principles. How then can we reconstruct the State? He(it) would be doubtless relevant to proceed, on one hand, to a consolidation of the redistribution of the roles within the State and, on the other hand, to a promotion(class) of a new conception(design) of the role of the State, become the focal point as well for the Gabonese political class, for the citizens that for the thorough lessors. This reconstruction turns out then democratic and she can emanate substantially only from territories today
Ondo, Ossa Albert. "Analyse des circuits financiers au Gabon." Nancy 2, 1985. http://www.theses.fr/1985NAN20005.
Full textMoussavou, Elsa-Olivia. "A business framework for enterprise development and venture creation in Libreville, Gabon." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2611.
Full textThe purpose of this study is to develop a business framework for enterprise development and venture creation in Libreville, Gabon. The question that guides this research is: How are hotels and restaurants created and developed in Libreville, Gabon? The level of poverty and the unemployment rate have pushed many people to become creative in finding a way to generate income. The resultant entrepreneurial activity is a key element in the potential economic growth of the country. The Gabonese Government took the initiative to promote SMEs by providing the necessary economic environment. However, from a financial perspective it appears that the majority of entrepreneurs are using their own capital to finance their business during the start-up and developing phases. The limited access to finance remains a major issue for entrepreneurs in both developed and developing countries. It is an ongoing challenge for them to acquire financial support from the available financial institutions. In order to make this study effective, a quantitative approach was followed. A selfadministered survey questionnaire was distributed to seventy owners and managers of hotels and restaurants. The findings show that the key elements which lead to the failure of SMMEs are; the limited access to finance to start up a new business, the lack of funds to maintain operating expenses during the start-up stage, the low return on investment and the mismanagement and poor understanding of the financial cycle of a start-up. Therefore this study proposes a business framework for venture creation and development so that entrepreneurs in Libreville will become educated in the correct procedures to successfully manage and grow their businesses, which will have a positive effect on the economy as more businesses become self-sustainable. SMMEs are regarded as an important means of addressing unemployment and poverty and boosting the economy of the country.
Costade, Adolphe. "Les Enjeux économiques et financiers de l'endettement international en Afrique Centrale Congo, Gabon, Cameroun, R.C.A. /." Grenoble 2 : ANRT, 1987. http://catalogue.bnf.fr/ark:/12148/cb37604056z.
Full textEngo, Jean Marc Mezui. "Economic valuation of protected areas : the case of the Lope National Park in Gabon." Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/80780.
Full textThe purpose of this study was to estimate the economic value of the Lopé National Park in Gabon. The creation of the Lopé National Park (LNP) in 2002 aimed at answering international engagements of Gabon as regards conservation of the biodiversity. To be able to value this protected area, an economic valuation technique called the Total Economic Value was applied. Total economic value (TEV) is a valuation method which attempts to estimate monetarily some tangible and intangible environmental benefits. After a brief presentation and an overview of legal aspects of the LNP, two management scenarios were considered: a scenario „with the Lopé National Park‟ and a scenario „without the Lopé National Park‟. The former scenario takes in account the establishment of the park whereas the latter suggests the non-establishment of the park. A set of hypotheses was set to perform the valuation. Furthermore, the data used in this study was based on primary research and various telephone interviews to confirm their validity. Based on various valuation techniques, selected tangible and intangible ecosystem benefits classified as direct use values, indirect use values, option values and existence values were quantified. The result of this study shows that the economic value of the scenario with the Lopé National Park produces a higher economic value than the scenario without the Lopé National Park. In other words, the decision to establish a protected area is a justifiably sound economic decision as it creates social welfare at local, national and international level. It is important to note that this valuation exercise is incomplete as this study does not take into account all the environmental benefits generated by any forest ecosystem due to the difficulty in valuing its intangible nature.
Costade, Adolphe. "Les enjeux economiques et financiers de l'endettement international en afrique centrale (congo gabon cameroun r. C. A)." Poitiers, 1987. http://www.theses.fr/1987POIT4001.
Full textThe process running into debt in central africa has bately been characterized by a cumulative feature shown by a very high increase of the debt and also (by) a more and more expensive structure due to strong resort to international financial markets, especially private banks, which leads to a debt characterized by tough conditions of amortization and payment of interest. The weight of their running into debt is all the more as important it gocs beyond their serviany debt capacity by far. The deterioration of the billbook rootes in external factors, such as the degradation of terms of trade, the mutations within the international financial market and trade policies aiming to stimulate the development of exports from industrial countries in a time of olump. The situation shows the vulnerability of central african economics, as the external factors mentioned above have a great influence on internal economic policies and the orientation of the economic development the adjusting policies that have been implemented so far have resulted in confining them in dependence and cumulative debt to escape from this vicious circle, the countries have to try and implement policies of development that privilege internal needs and assume the management of exterior debt in a very strict way
Ngouhouo, Ibrahim. "Les investissements directs étrangers en Afrique centrale : attractivité et effets économiques." Phd thesis, Université du Sud Toulon Var, 2008. http://tel.archives-ouvertes.fr/tel-00274376.
Full textArias, Lopez Igor Francisco. "Modélisation d'antennes et de systèmes focaux par décomposition sur une famille de faisceaux gaussiens." Phd thesis, Institut National des Télécommunications, 2013. http://tel.archives-ouvertes.fr/tel-00879791.
Full textGülstorff, Torben. "Trade follows Hallstein?" Doctoral thesis, Humboldt-Universität zu Berlin, Philosophische Fakultät I, 2016. http://dx.doi.org/10.18452/17628.
Full textFor decades articles and books have been published on the history of German foreign policy during Cold War. Regardless of whether Europe, Africa, Asia, Oceania, America or the world as a whole, the foreign affairs of the Western Federal Republic of Germany and the Eastern German Democratic Republic have been researched and analysed in context of a broad variety of locations. However, even though the list of publications continues to grow, the topic''s theses–especially its main thesis–do not show much progress. Already at an early stage, a central thesis–a core thesis–came to light, met no resistance and entered history''s and political science''s research canons on German foreign policy. This thesis reads: Inner German issues and the non-solved German question were so powerful, they dominated West and East German foreign affairs nearly right from the start. German foreign policy, that was the so-called Hallstein doctrine, that was the so-called German-German contradiction. And all studies–whether of history or political science, whether designed as a case study or as a global approach–confirm this thesis, use it as an integral part of their work–until today. But be that as it may. This study contradicts this thesis, this ''myth'' of German foreign policy. Instead it argues that neither the Hallstein doctrine nor the German-German contradiction, but national economic and international geostrategic interests dominated German foreign policy and German foreign activities–regarding the FRG, the GDR, and Germany as a whole. To proof this thesis, West and East German activities–of the two states, their economies and their societies–in nine Central African states between 1945 and 1975 are observed and analysed. More than a million file pages out of more than a dozen German archives were read to tackle this task–and shed some refreshing new light on the foreign policies of the two German states during Cold War.
Mouloungui, Sandrine Mapaga Kima. "Assessing the impact of finance on small business development in Africa : the cases of South Africa and Gabon." 2012. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001117.
Full textSmall Medium and Micro Enterprises (SMMEs) play a critical role in the economic development. Indeed, SMMEs have been recognised as major sources of poverty reduction, employment creation and incomes. It is therefore not surprising that policy makers and researchers, particularly in developing countries have acknowledged SMMEs as an important topic in development policy. Despite their belated discovery by policy makers and their contribution to the economy, their growth remains constrained by a number of key constraints including access to finance. Access to finance has a significant impact on the development or failure of SMMEs. That is to say, finance has increasingly been recognised as a major obstacle in the development of SMMEs. Without finance, SMMEs may not able to develop and sustain their businesses through innovation, hiring of additional staff and the addition of more facilities. The SMMEs sector is known to be very diverse. Indeed, Studies point that there is no single definition of SMMEs, they are defined differently in different contexts and most of SMMEs in Africa operate in the informal sector. This situation has challenged policy makers, making difficult the development of one size fits all policies. The objective in this study is to examine the problem of finance in SMME development and promotion in Africa and more particularly in Gabon and South Africa. The study examined the existing literature on SMMEs in general and more particularly the problem of access to finance in SMME development. The study highlights that SMME's access to finance is constrained by factors such as a lack of information, high interest rates, financial sector policy distortion, the high risk of SMME operations, blacklisting of SMME owners and a lack of government support awareness. In addressing this problem, a number of policies have been developed and include the market developing policies, the market enabling policies and the market harnessing policies.