This article intends to explain the law KONTRAG (law of the 27th April 1998 reforming the German system of controlling the accounts) and to propose a critical analysis; it shows that the German legislator has choosen a relatively conservative reform also marked by a certain ambiguity.

The purpose of this article is to analyse the developmental process of co-operative inter-organizational relationships that entails transactions between French firms and Moroccan subcontractors. The examined industries are : chemical, textile, agrobusiness, mechanic engineering, metallurgical...