Digital Commons Network^™

The Administration Of Value Added Tax In Africa: The Case Of Morocco, Mostafa Rhomari

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Value Added Tax (VAT) requires a highly experienced, efficient, and absolutely integrous tax administration capable of handling complex operations: determining the tax base, assessing taxable amounts, liquidation, and meticulous examination of business accounts. However, African tax administrations often prefer simple, easy-to-apply procedures. In countries like Morocco, applying VAT to numerous small taxpayers—including a high percentage of retailers and service enterprises—poses significant challenges. Collection involves costly formalities that can sharply increase collection costs, a particular burden where only a small budget share is allocated to tax services. The author examines these administrative constraints that complicate effective VAT implementation in developing African …

The Child Born Out Of Wedlock In Morocco, Mohamed Chafi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Unlike French law, which recognises legitimate, natural, adulterine, and adoptive filiation, Moroccan law only acknowledges legitimate blood filiation. Marriage is the exclusive foundation of family ties; adoption is formally prohibited, and extramarital sexual relations as well as adultery are criminally sanctioned. A child born out of wedlock cannot be recognised by the father nor establish natural paternity, nor can the father legitimise the child through subsequent marriage. Consequently, the illegitimate child finds themselves in a situation comparable to that of adulterine children in pre-Revolutionary France, effectively devoid of any legal relationship with their biological father.

Women, Economy And Culture In Morocco, Thérèse Benjelloun

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The degree of women's emancipation in any society is an irreversible indicator of its level of development—perhaps more telling than GDP or energy consumption. In Morocco, the evolution of women's economic role is intrinsically linked to broader social and cultural transformations. Though women constitute nearly half the population, they remain a political minority. Yet their social role is culturally crucial, as they primarily raise children and transmit values to future generations. The author argues that examining women's economic participation—both past and present—reveals how their position, recognised aptitudes, and limitations shape Morocco's development trajectory.

The Impact Of Privatisation On The Urban Public Transport Sector In Morocco, Brahim Rachidi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Morocco's urban transport systems face a structural crisis marked by a chronic imbalance between supply and demand, exacerbated by rapid anarchic urbanisation, economic dependence on Casablanca, and deep imbalances between productive activities and urban structures. In response, public authorities have adopted a new policy introducing private operators into the urban public transport sector. This shift is expected to have profound repercussions on public transport companies, particularly the Autonomous Urban Transport Authorities. The author analyses the efficiency and effects of this privatisation policy, highlighting the specific characteristics of Morocco's urban transport system.

The Public Service Concession: The Case Of Urban Public Transport In Casablanca, Abdelfattah Eddahbi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The concession model for managing public services has recently gained renewed interest in Moroccan administrative law, driven by public authorities' desire to involve national private capital in managing public-interest activities. The case of urban bus transport in Casablanca illustrates this trend. Rapid demographic growth—from approximately 1 million inhabitants in 1960 to over 2.5 million in 1985—combined with a near-doubling of urbanised area over two decades, has created a situation increasingly difficult to manage. The author examines how the concession technique offers a potential solution to these mounting challenges.

The Political And Ideological Function Of Public Service, Mohamed Ghomari

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The role of administration within society is shaped by the ideology and policies of the state, ranging from interventionist to laissez-faire approaches. However, no state can entirely forgo socio-economic action without losing credibility. In Morocco, public services have existed since the Idrissid dynasty, rooted in Islamic ideology. Under the Protectorate, the French concept of public service reinforced administrative action across all sectors, serving the colonial power's strategy. The author examines how public service functions as both a political instrument and an ideological vehicle, reflecting the evolving relationship between state, society, and national development objectives.

Less State, Better State, Rachid Belkahia

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The debate between public and private sectors has intensified, as many liberal countries since the late 1970s have sought to reduce state intervention. The author draws on a 1988 Royal Moroccan speech advocating a shift from the state as a provider to a facilitator and guarantor of a well-functioning liberal economy. This movement, rooted in libertarian values, rehabilitates private enterprise as the primary source of wealth creation. The article questions whether the state should remain in sectors where it underperforms, arguing for a redefinition of its role towards greater efficiency and a focus on its core functions.

Sovereignty Between "Old Orders" And "New Orders", Mohamed El Kouhene

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

In recent years, numerous proposals for new international orders—economic, informational, cultural, humanitarian, and commercial—have emerged, each promising transformative change. Sovereignty remains central to these debates, as new orders redefine states' rights and obligations, making sovereignty inherently relative. Beyond inter-state relations, new actors and factors now challenge traditional conceptions of sovereignty in an increasingly interdependent world. The author explores how these "new orders" impose reciprocal limits on state power, reflecting a shift from purely state-centric interests toward broader global solidarity. This evolution complicates the classical legal and political understanding of sovereignty as absolute and territorial.

Determining The Legal Nature Of The Exhaustion Of Local Remedies Rule: A Question Finally Resolved?, Abdelhamid El Ouali

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

It is widely accepted that the exhaustion of local remedies by foreigners is a precondition for invoking the international responsibility of a state. Scholars such as Panayotacos and Judge Ago, as well as the International Court of Justice in the interhandel case, affirm its customary international law status. However, the author notes that this near-unanimity is not absolute, as some scholars (e.g., Ténékidès, Friedmann) have contested its customary character. The article critically examines whether the rule's legal nature has indeed been definitively settled, highlighting enduring doctrinal disagreements that challenge the consensus on its customary status.

The Limits Of Consensus In The Practice Of An International Organisation: The Example Of Unesco, Abderrazak Nefzaoui

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Although UNESCO’s Constitution provides for majority voting, the organisation has historically favoured consensus to preserve its moral and intellectual authority. However, consensus was formally introduced in 1976 not as an ideal but as a crisis-management tool, following divisive issues such as Israel’s regional exclusion, budget arrears, disagreements over the New International Economic Order, and internal secretariat tensions. The practice reveals that consensus, far from being a natural expression of unity, emerged from political necessity and carries inherent limits. It reflects the tension between UNESCO’s humanistic aspirations and the pragmatic constraints of member-state diplomacy.

Reform And Codification Of Labor Law: Mission Of A Code, Ahmed El Aouani

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article addresses the urgent need for labor law reform and codification in Morocco. The author notes that despite major transformations in the employment market—including privatization and economic liberalization—labor legislation remains largely unchanged since the first three years of independence. The current legal framework reflects a bygone era of state monopoly over unions and the state's role as the primary employer. The author argues that codification is not merely about compiling scattered texts but fundamentally requires a comprehensive reform aligned with contemporary professional relations. The article questions the logic of privatizing vital economic sectors without simultaneously reforming the legal framework …

The Legal Aspects Of The Permanent Link Project Between Africa And Europe Via The Strait Of Gibraltar, Souni El Jilali

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This master's thesis examines the legal dimensions of the proposed permanent fixed link between Africa and Europe across the Strait of Gibraltar. The project was initiated following the 1979 visit of Spanish King Juan Carlos I to Morocco, driven by the shared vision of King Hassan II and King Juan Carlos to strengthen Moroccan-Spanish relations. A general agreement on scientific and technical cooperation was signed between the two countries in November 1979. The study explores the legal frameworks, bilateral treaties, and international law implications surrounding this ambitious infrastructure project. The thesis was defended on November 2, 1987, at the Faculty …

Judgment And Commentary, Azzeddine Bensetti

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This legal commentary analyzes two decisions by the Moroccan Supreme Court concerning commercial goodwill and registration requirements. The first decision (No. 653, December 5, 1979) establishes that a person regularly registered in the commercial register is presumed to be the apparent owner of commercial goodwill. It further rules that potential creditors of the seller of commercial goodwill cannot challenge a sale against third parties unless they contest it within the statutory time limits set forth in Article 4 of the Dahir of December 31, 1914. The second decision (No. 403, February 20, 1985) complements and reinforces the first ruling. The …

The Seals Of Notaries And Their Evidentiary Value In Moroccan Law, Mohamed El Kachbour

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This master's thesis, defended in July 1988 at the Faculty of Law in Casablanca, examines the legal evidentiary value of notarial seals in Moroccan legislation. The research addresses a topic that had received little attention in Moroccan legal scholarship, beyond a few scattered articles. The study explores the probative force of notarial instruments, their authenticity, and their role in civil procedure and evidence law. The thesis was awarded a grade of 16/20 and recommended for publication by the examining committee. The work remains a significant contribution to Moroccan legal doctrine on notarial evidence and judicial proof.

Toward Mitigating The Effects Of War On The Environment, Mahjoub El Haiba

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

War consistently devastates natural and human resources, causing death, destruction, and severe environmental damage. The environmental impact has intensified with the development of advanced weapons, technologies, and methods of armed conflict. These effects are often direct and immediate, but can also be delayed or long-lasting, sometimes deliberately targeting ecological systems as a war objective. The danger escalates when technologies enable artificial modification of ecosystems, such as creating artificial clouds or torrential rains. This text is based on a conference presentation given in Casablanca in 1986, during the International Year of Peace, emphasizing the urgent need to address war’s ecological consequences.

The Immersive Composite Virtual Content Observing System That Will Contain 4 Trapezoidal Prism Shaped Angled And Bent Projection Configurations That Are Bent And Angled In 4 Directions., Punarjeewa Abeysekera

Defensive Publications Series

This paper describes an immersive composite virtual content observing system that will contain 4 trapezoidal prism shaped angled and bent projection configurations that are bent and angled in 4 directions. The entire immersive composite virtual content observing system will consists of a left projection system and a right projection system. And the left projection system will be structured into a top projection configuration and a bottom projection configuration. In addition to that, the right projection system will be structured into a top projection configuration and a bottom projection configuration. The structure and functionality of all the containing 4 projection configurations …

Method And System For Independent Supervision Of Critical Actions, Anonymous

Defensive Publications Series

A system for an industrial plant, such as a drilling rig, in which an independent safety controller and safety relay, governed by a manually actuated, network-isolated operating device, isolate a critical valve from the connected control system. This prevents unauthorised or remote change of essential functions such as heave compensation and riser tensioning, including via cyber-attack.

Rewarding User Engagement Through Dynamic Storage Grants, Ashwin Goyal, Nick Staubach

Defensive Publications Series

Media library applications allow users to use cloud storage for photos, videos, or other media, and provide features for editing and social sharing of media, media-based creations, etc. In many cases, such applications provide a free storage tier and charge payments to access additional storage. User engagement can fall when storage quotas run out. This disclosure describes techniques to improve user attention and engagement for such applications. Per the techniques, users can earn cloud storage space by undertaking certain activities within the application, such as capturing or uploading images or videos. By providing cloud storage as a reward, the features …

Unified Cognitive Architecture For Distributed Manifold Reasoning Systems, Donevin Frownfelter

Defensive Publications Series

Donevin Frownfelter ([email protected])

This disclosure describes a unified cognitive architecture that integrates three complementary systems—VESPER, NEPHILIM, and the Unified Agent Reasoning Model (UARM)—into a single operational framework for distributed reasoning, semantic computation, and multi‑device intelligence. The architecture introduces a manifold‑based cognitive substrate, enabling agents to perform reasoning as transformations across a non‑Euclidean semantic space rather than through traditional symbolic or statistical pipelines.

The system employs a tensor‑manifold representation for knowledge, a Majorana‑parity logic layer for reversible inference, and a distributed execution mesh that allows heterogeneous devices to participate in a shared cognitive topology. VESPER provides the laminar reasoning core, NEPHILIM …

The Composite On Device Screen Illumination Based Rgb Camera-Based Eye Tracking Facilitating Methodology That Will Be Utilized With Virtual Reality Methodologies Where Rgb Cameras Will Be Utilized For The Eye Tracking Procedures., Punarjeewa Abeysekera

Defensive Publications Series

This paper describes a composite on device screen illumination based RGB camera-based eye tracking facilitating methodology that will be utilized with virtual reality methodologies where RGB cameras will be utilized for the eye tracking procedures. The composite on device screen illumination based RGB eye tracking facilitating methodology will require to utilize virtual reality technology in combination with RGB camera-based eye tracking technology. And the composite on device screen illumination based RGB eye tracking facilitating methodology will utilize 2 on device screen illumination methods. The method one will involve configuring the virtual experience in a way that the brightness of the …

The Triple Resolution Camera That Contains 3 Sensors With 3 Unique Resolution Levels Where The 3 Sensors Will Effectively Capture The Same Image Visible To The Containing Camera Lens., Punarjeewa Abeysekera

Defensive Publications Series

This paper describes a triple resolution camera that contains 3 sensors with 3 unique resolution levels where the 3 sensors will effectively capture the same image visible to the containing camera lens. The entire triple resolution camera will consist of a commonly utilized convex lens stack, an angled beam splitter one, an angled beam splitter two, a low-resolution sensor, a moderate-resolution level sensor and a high-resolution level sensor. The containing camera lens will have the capability to collect light rays that will be coming from the scene visible to the triple resolution camera. And the triple resolution camera, by concurrently …

Novel Process For The Preparation Of (2s)-2-Amino-3-[3-Hydroxy-4-(Phosphonooxy) Phenyl]Propanoic Acid And Intermediates Thereof

Defensive Publications Series

Novel process for the preparation of (2S)-2-amino-3-[3-hydroxy-4-(phosphonooxy) phenyl]propanoic acid and intermediates thereof The present invention relates to a novel process for the preparation of (2S)-2-amino-3-[3-hydroxy-4-(phosphonooxy)phenyl]propanoic acid represented by the following structural Formula 1 and intermediates thereof. Formula 1

Novel Process For The Preparation Of (2s)-2-Amino-3-[3-Hydroxy-4-(Phosphonooxy) Phenyl]Propanoic Acid And Intermediates Thereof, Msn Laboratories Private Limited, R&D Center; Hyderabad, India; Srinivasan Thirumalai Rajan; Revu Satyanarayana; Bakthavachalam Ananthan; M Maniyarasan; Kansani Yadagiri

Defensive Publications Series

Novel process for the preparation of (2S)-2-amino-3-[3-hydroxy-4-(phosphonooxy) 5 phenyl]propanoic acid and intermediates thereof The present invention relates to a novel process for the preparation of (2S)-2-amino- 3-[3-hydroxy-4-(phosphonooxy)phenyl]propanoic acid represented by the following structural Formula 1 and intermediates thereof.  Formula 1

Novel Processes For The Preparation Of (6r)-6-(2-(N-(4-(2- (Ethylamino) Ethyl)Benzyl)- N-Ethylamino)-4-Methoxyphenyl) -5,6,7,8-Tetrahydronaphthalen-2-Ol Or Its Pharmaceutically Acceptable Salts And Intermediates Thereof, Srinivasan Thirumalai Rajan , Revu Saryanarayana, Bakthavachalam Ananthan, Yara Yakaiah, Msn Laboratories Private Limited, R&D Center, Hyderabad, India.

Defensive Publications Series

Abstract: Novel processes for the preparation of (6R)-6-(2-(N-(4-(2-(ethylamino) ethyl)benzyl)- N-ethylamino)-4-methoxyphenyl)-5,6,7,8 tetrahydronaphthalen-2-ol of formula-1 or its pharmaceutically acceptable salts and intermediates thereof 10 Formula-1.

Novel Process For The Preparation Of Elacestrant Or Its Pharmaceutically Acceptable Salts And Intermediates Thereof, Srinivasan Thirumalai Rajan , Revu Saryanarayana, Bakthavachalam Ananthan, Yara Yakaiah, Msn Laboratories Private Limited, R&D Center, Hyderabad, India.

Defensive Publications Series

Abstract:

Novel process for the preparation of Elacestrant of formula-1 or its pharmaceutically acceptable salts and intermediates thereof

Formula-1.

Minimal-Disclosure Presence Notification Of At-Risk Road Users On Local Streets, Kota Imayama

Defensive Publications Series

This disclosure describes a method for warning vehicles that an at-risk road user (such as a child, an older adult, or a person who is deaf or blind) is likely present on a low-speed local street, without revealing the individual's identity or even their vulnerability category. An opt-in device or function emits no identifier and no vulnerability fact; presence is spatially and temporally rounded, aggregated under a k-anonymity threshold, and delivered to vehicles as a coarse area-level caution flag over existing navigation or roadside infrastructure. The document enumerates device form factors, anonymization techniques, delivery paths, false-positive suppression, and a bidirectional …

Winter Gold Dairy Forage, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes the public domain agricultural parameters for synthesizing a specialized ruminant milk fat base during winter dormant cycles when active grazing is physically impossible. This invention defines the precise thermodynamic freezing-season conservation requirements, soil chemistry thresholds, and botanical poly-culture ratios required to yield a milk lipid profile characterized by a naturally deep yellow, beta-carotene-rich coloration and a savory, mineral-dense flavor profile, independent of a restricted geographic location or specific animal species.

Laurentian Dairy Matrix, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes the public domain agricultural parameters for synthesizing a specialized ruminant milk fat base optimized structurally and biochemically for long-duration lactic acid fermentation and traditional Beurre de Baratte churning. This invention defines the precise thermodynamic climate requirements, soil chemistry thresholds, and botanical poly-culture ratios required to yield a milk lipid profile characterized by robust fat-globule membranes and elevated precursor volatile compounds (yielding distinct diacetyl and hazelnut notes upon culturing), independent of a restricted geographic location or specific animal species. ALSO  This specification establishes the public domain manufacturing protocol to transform raw ruminant milk harvested from the climate-conditioned pasture …

Cake And Cookie Dairy Fat Base, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes the public domain agricultural parameters for synthesizing a specialized ruminant milk fat base optimized structurally for cake emulsification, cookie dough spread, and rapid aeration (creaming). This invention defines the precise thermodynamic climate requirements, soil chemistry thresholds, and botanical poly-culture ratios required to yield a milk lipid profile characterized by an elevated concentration of short-chain and unsaturated fatty acids (specifically oleic acid), independent of a restricted geographic location or a specific animal species.

Pastry Butter, Natalie M. Durdle Miss

Defensive Publications Series

This disclosure establishes the public domain agricultural parameters for synthesizing a specialized ruminant milk fat base optimized structurally for high-end baking, laminating, and pastry production. This invention defines the precise thermodynamic climate requirements, soil chemistry thresholds, and botanical poly-culture ratios required to yield a milk lipid profile characterized by an elevated melting point and high structural elasticity, independent of a restricted geographic location or a specific animal species.