Digital Commons Network^™

Creating Cayman As An Offshore Financial Center: Structure & Strategy Since 1960, Tony Freyer, Andrew P. Morriss

Faculty Scholarship

The Cayman Islands are one of the world's leading offshore financial centers (OFCs). Their development from almost a barter economy in 1960 to a leading OFC for the location of hedge funds, captive insurance companies, yacht registrations, special purpose vehicles, and international banking today was the result of a collaborative policy-making process that involved local leaders, expatriate professionals, and British officials. Over several decades, Cayman created a political system that enabled it to successfully compete in world financial markets for transactions, participate in major international efforts to control financial crimes, and avoid the political, economic, racial, and social problems that …

The Flawed U.S. Approach To Rule Of Law Development, Cynthia Alkon

Faculty Scholarship

The key flaw to the United States' approach to rule of law development is routinely including the "standard menu" of rule of law development assistance as a part of the overall development effort without regard to whether the recipient country is at a developmental stage where it is able to absorb some or all of this type of aid. This article uses Afghanistan as a case study. Despite a decade of assistance, Afghanistan remains a fragile and conflict-affected country, thus raising concerns about the value of the aid given and whether rule of law development aid should continue to be …

Revolution Without Reform: A Critique Of Egypt's Election Laws, Sahar F. Aziz

Faculty Scholarship

This Article compares Egypt's election laws before and after the January 25 Revolution to determine whether the changes are sufficient to produce the structural reforms Egyptians demand. This Article concludes that Egyptian elections processes and institutions remain insufficiently transparent, fail to produce results reflecting the diversity within Egyptian society, and fail to offer all Egyptians-especially women and religious minorities-an equal opportunity to actively participate in governance of their country.

The Article critically assesses recent changes in Egypt's electoral regime and considers whether Egypt had a revolution without reform. The thesis is twofold. First, the post-revolution amendments worsen prospects for Egyptian …

Pcps Cpa Firm 2013 Top Issues Diagnostic Report, American Institute Of Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.