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Full-Text Articles in Law
Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin
Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin
Benjamin A. Templin
In 2010, federal regulators and politicians became increasingly concerned over the accounting practices of Chinese companies that trade on U.S. stock exchanges. In particular, the Securities and Exchange Commission (“SEC”) targeted companies that went public through a process called the reverse merger. The instances of fraud became so widespread, regulators and commentators coined the term Chinese Reverse Merger (“CRM”) in order to describe a sector where investors assume the risk of accounting irregularities. Although CRMs must comply with international accounting standards, a weak rule of law in China has resulted in poor implementation and enforcement of its accounting regime. U.S. …
The Status Of Recognition And Enforcement Of Judgments In The European Union, Michael D. Larobina, Richard L. Pate
The Status Of Recognition And Enforcement Of Judgments In The European Union, Michael D. Larobina, Richard L. Pate
WCBT Working Papers
International trade and the free movement of people are inevitably followed by legal disputes. Such litigants require an efficient and predictable dispute resolution mechanism capable of handling cases between diverse nationals. An essential part of such mechanism is a clearly defined process of judgment enforcement across national boundaries. In the past several decades, the European Union (“EU”) has necessarily addressed judgment enforcement across the boundaries of its member nations (“Member States”). Citizens of the EU need to prosecute and defend their legal rights in their home and in other EU member states. Presently, the EU is, again, considering such issues …
Reemployment Under Userra Sections 4312 & 4313: At Will Employment Vs. Temporary Employment, Richard L. Pate
Reemployment Under Userra Sections 4312 & 4313: At Will Employment Vs. Temporary Employment, Richard L. Pate
WCBT Faculty Publications
As thousands of service members return to the U.S., severe economic conditions render acclimation to civilian life especially difficult. In 2010, as the combat mission in Iraq approached an end, the unemployment rate of Iraq and Afghanistan era veterans had reached 13.1 percent. The Uniform Services Employment and Reemployment Rights Act, 38 U.S.C. §§ 4301-4333 (1994) ("USERRA"), was enacted, in great part, to mitigate harms such as those caused by the aforementioned perfect storm. Among other things, USERRA protects service members by entitling them to reemployment after military service. More specifically, USERRA Sections 4312 & 4313 entitle returning service members …