American University Washington College of Law
Fordham Law School
Yale Law School
Duke Law
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases With Help From The U.K. Companies Act,
2015
Kennesaw State University
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases With Help From The U.K. Companies Act, Kurt S. Schulzke
Kurt S. Schulzke
The 2008 collapse of Lehman Brothers reopened wounds many thought were healed by the Sarbanes-Oxley Act (SOX) in 2002. The Lehman litigation finally ended in late 2013 with audit firm Ernst & Young paying $99 million to investors who claimed the firm misled them with generally accepted accounting principles (GAAP) and other defendants, including banks, officers, and directors, paying out more than $500 million. The bright line standards of GAAP and SOX were obviously not enough to protect Lehman plaintiffs or defendants. Why not? The 2006 fraud trial of Enron CEO Jeffrey Skilling offers clues. When asked at trial whether U ...
Promoting “Academic Entrepreurship” In Europe And The United States: Creating An Intellectual Property Regime To Facilitate The Efficient Transfer Of Knowledge From The Lab To The Patient,
2015
Yale Law School
Promoting “Academic Entrepreurship” In Europe And The United States: Creating An Intellectual Property Regime To Facilitate The Efficient Transfer Of Knowledge From The Lab To The Patient, Constance E. Bagley, Christina Tvarno
Constance E. Bagley
In 2014, the European Commission announced the launch of a study of knowledge transfer by public research organizations and other institutes of higher learning “to determine which additional measures might be needed to ensure an optimal flow of knowledge between the public research organisations and business thereby contributing to the development of the knowledge based economy.” As the European Commission has recognized, the EU needs to take action to “unlock the potential of IPRs [intellectual property rights] that lie dormant in universities, research institutes and companies.” This article builds on our earlier work on structuring efficient pharmaceutical public-private partnerships (PPPPs ...
The Implications Of The Icsid Convention, The Resurrection Of The ‘International Minimum Standard’ And The Theory Of Internationalization Of State Contracts In Investment Treaty Arbitration.,
2015
University of Aberdeen, United Kingdm
The Implications Of The Icsid Convention, The Resurrection Of The ‘International Minimum Standard’ And The Theory Of Internationalization Of State Contracts In Investment Treaty Arbitration., Felix O. Okpe
Felix O. Okpe
No abstract provided.
An Invisible Hand Behind: The Myth Of The Chinese Tax System,
2015
SelectedWorks
An Invisible Hand Behind: The Myth Of The Chinese Tax System, Yan Xu
Yan XU
To the casual observer, China in 2014 bears little resemblance to imperial society in place two thousand years ago. The agrarian rural society that dominated until recently has shifted to an urbanized services and manufacturing society. The emperor is long dead, along with the Republic government that followedand the subsequent Communist regime has morphed into Party led oligarchy guiding a state controlled market economy. A closer look, however, reveals a remarkable continuity of features. It seems that some aspects of life in China are more resistant to change and the continuity of these features to today indicates that some fundamental ...
Rescuing Arbitration In The Developing World: The Extraordinary Case Of Georgia,
2015
East West Management Institue
Rescuing Arbitration In The Developing World: The Extraordinary Case Of Georgia, Steven Austermiller
Steven Austermiller
The country of Georgia has a long and interesting history with arbitration. From “telephone justice” to the criminal underworld to legitimacy, Georgian arbitration has survived many iterations. Now, as Georgia begins the EU accession process, it has a new arbitration law that incorporates international norms. This article analyzes the law, explores how arbitration has been implemented thus far, and discusses some of the challenges that remain. Drawing on his U.S. practice experience in arbitration and his work managing legal reform programs in Georgia and other countries, the author recommends some important changes to Georgia’s new arbitration regime. A ...
Ip Piracy & Developing Nations: A Recipe For Terrorism Funding,
2015
Independent
Ip Piracy & Developing Nations: A Recipe For Terrorism Funding, Brandy G. Robinson
Brandy G Robinson
When events such as 9/11 hit the U.S., no one thought that terrorists funded these activities through intellectual property piracy. On the surface, intellectual property (IP) piracy and terrorism are two distant topics. However, these topics are not distant but closely connected, as terrorist groups thrive on IP piracy, especially in developing nations, which has led to successful terrorist funding opportunities. Because IP piracy evades normal detection and developing nations do not thoroughly understand it, terrorist groups gravitate towards IP piracy for funding, which presents a distinct global dilemma.
Intellectual property rights and laws, namely criminal enforcement mechanisms ...
The Brazilian Appellate Procedure Through Common Law Lenses: How American Standards Of Review May Help Improve Brazilian Civil Procedure,
2015
Florida International University College of Law
The Brazilian Appellate Procedure Through Common Law Lenses: How American Standards Of Review May Help Improve Brazilian Civil Procedure, Cesar Zucatti Pritsch
Cesar Zucatti Pritsch
In this article, we address a flaw in Brazilian civil procedure observed in our practice as a Federal Labor Judge in Brazil, an issue that may be addressed by limiting appellate review in a similar fashion as the American courts do, using standards of appellate review.
In Brazil, appellate courts tend to ignore the lower court’s decisions, replacing them for the ruling they would have made had they been the original decision makers. A simple disagreement with the lower court’s findings of fact or discretionary rulings, no matter how reasonable, is sufficient grounds for reversal.
The lack of ...
The International And Domestic Law Of Climate Change: A Binding International Agreement Without The Senate Or Congress?,
2015
Boston College Law School
The International And Domestic Law Of Climate Change: A Binding International Agreement Without The Senate Or Congress?, David A. Wirth
Boston College Law School Faculty Papers
This Article asserts that neither Senate advice and consent nor new congressional legislation are necessarily conditions precedent to the United States' becoming a party to a binding agreement to be adopted at the 21st Conference of the Parties to the UN Framework Convention on Climate Change, which is to be held in Paris in December 2015. Depending on the form of such an agreement, which is presently under negotiation, the President's Climate Action Plan could provide sufficient domestic legal authority for the conclusion of all or part of such a binding international instrument as an executive agreement, as well ...
The Neomercantilist Fallacy And The Contextual Reality Of The Foreign Corrupt Practices Act,
2015
The Wharton School of the University of Pennsylvania
The Neomercantilist Fallacy And The Contextual Reality Of The Foreign Corrupt Practices Act, Philip M. Nichols
Philip M. Nichols
The Foreign Corrupt Practices Act is domestic legislation and should be analyzed as such. This article addresses a persistent failure in analysis of the Act, by scholars and policymakers alike. Many discussions of the Act approach it from a neomercantilist perspective. This approach contains three flaws. First, whereas neomercantilism envisions manipulation of the market to give advantage to national champion industries, the Foreign Corrupt Practices Act was adopted for the purpose of strengthening and enhancing the integrity of the global market. A neomercantilist perspective is contrary to the purpose of the Act. Second, this article shows that neomercantilism fundamentally misunderstands ...
International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards,
2015
Pontificia Universidade Catolica de Campinas
International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards, Carlos Otávio Ferreira De Almeida
Carlos Otávio Ferreira de Almeida
This paper analyses the conflict between two constitutionally protected rights: privacy and transparency. The latter has been invoked increasingly often by international organizations committed to tackling harmful tax practices, and the former has been recognized as a crucial human right. In an interconnected world, domestic laws are not capable of countering cross-border tax evasion strategies, so that transparency has become one of the most important topics in international tax cooperation, but it is doubtful whether tax authorities can access banking data in order to obtain information to exchange. The judicial reserve clause upheld by the Brazilian Supreme Court represents a ...
“Islamic Law” In Us Courts: Judicial Jihad Or Constitutional Imperative?,
2015
Pepperdine University
“Islamic Law” In Us Courts: Judicial Jihad Or Constitutional Imperative?, Faisal Kutty
Pepperdine Law Review
At the beginning of 2014, about a dozen states introduced or re-introduced bills to ban the use of Sharī’ah law. They hope to join the seven states that have ostensibly banned it to date. Anti-Sharī’ah advocates have cited a number of cases to back their tenuous claim that Sharī’ah is stealthily sneaking in through the doctrine of comity, but a close examination of the cases they cite contradicts their claim. Comity, when one court defers to the jurisdiction of another, has been accepted and denied based on legal principles and public policy, on a case-by-case basis. There ...
Book Review: Kofi Annan And The Role Of Morality In International Relations,
2015
University of Maine
Book Review: Kofi Annan And The Role Of Morality In International Relations, Robert Potts
The Cohen Journal
This is a book review of Interventions: A life in War and Peace. The book was written by former UN Secretary General Kofi Annan.
Book Review: Nuclear Weapons And Law. Ed. Arthur Selwyn Miller And Martin Feinrider. Westport, Connecticut: Greenwood Press, 1984.,
2015
University of Georgia School of Law
Book Review: Nuclear Weapons And Law. Ed. Arthur Selwyn Miller And Martin Feinrider. Westport, Connecticut: Greenwood Press, 1984., Dorinda G. Dallmeyer
Georgia Journal of International & Comparative Law
No abstract provided.
Regan V. Wald, The Supreme Court Defers To Presidential Authority In Matters Of Foreign Policy By Upholding Travel Restrictions To Cuba,
2015
University of Georgia School of Law
Regan V. Wald, The Supreme Court Defers To Presidential Authority In Matters Of Foreign Policy By Upholding Travel Restrictions To Cuba, Thomas M. Mashburn
Georgia Journal of International & Comparative Law
No abstract provided.
The Very Specialized United States Generalized System Of Preferences: An Examination Of Renewal Changes And Analysis Of Their Legal Effect,
2015
University of Georgia School of Law
The Very Specialized United States Generalized System Of Preferences: An Examination Of Renewal Changes And Analysis Of Their Legal Effect, Gregory C. Dorris
Georgia Journal of International & Comparative Law
No abstract provided.
International Satellite Piracy: The Unauthorized Interception And Retransmission Of United States Program-Carrying Satellite Signals In The Caribbean, And Legal Protection For United States Program Owners, Judith S. Weinstein
Georgia Journal of International & Comparative Law
No abstract provided.
Congress' Role In The International Unification Of Private Law,
2015
United States Department of State
Congress' Role In The International Unification Of Private Law, Peter H. Pfund, George Taft
Georgia Journal of International & Comparative Law
No abstract provided.
Combatting International Terrorism: The Role Of Congress,
2015
United States House of Representatives
Combatting International Terrorism: The Role Of Congress, Dante B. Fascell
Georgia Journal of International & Comparative Law
No abstract provided.
The President, The Congress, And The Panama Canal: An Essay On The Powers Of The Executive And Legislative Branches In The Field Of Foreign Affairs,
2015
King & Spalding
The President, The Congress, And The Panama Canal: An Essay On The Powers Of The Executive And Legislative Branches In The Field Of Foreign Affairs, Griffin B. Bell, H. Miles Foy
Georgia Journal of International & Comparative Law
No abstract provided.
Removing The Distraction Of Delay,
2015
The Catholic University of America, Columbus School of Law
Removing The Distraction Of Delay, Jill E. Family
Catholic University Law Review
Immigration adjudication is in an awkward position. There is an intricate system to adjudicate immigration removal (deportation) cases, but that system is hindered by restrictions, and the constant threat of further restrictions, that reflect distaste for providing process to foreign nationals facing removal. There is a push and pull phenomenon, with immigration adjudication stretched uncomfortably in between two forces. On the one side, there is a push to apply common notions of due process to immigration removal cases, to push that the same concepts of procedural justice should apply in immigration cases as they would in any other context. On ...
