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Full-Text Articles in Law

Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin Jan 2011

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 Marriage Contract In Fine Art, Benjamin A. Templin Jan 2009

The Marriage Contract In Fine Art, Benjamin A. Templin

Benjamin A. Templin

This paper studies the depiction of the marriage contract in Dutch, French and English genre paintings from the 14th to 18th centuries. Increasingly, scholars have recognized that visual imagery influences the development of legal norms and institutions. During the period studied several genre artists produced paintings that dealt with themes that were central to the issues surrounding the marriage laws, such as the rights of women or whether marriage is a sacrament or a contract. Interestingly, many of the themes depicted in the collective body of marriage contract art echoes and amplifies the issues surrounding the rights of women and …


Full Funding: The Future Of Social Security, Benjamin A. Templin Jan 2006

Full Funding: The Future Of Social Security, Benjamin A. Templin

Benjamin A. Templin

Investing the Social Security Trust Fund in a well diversified portfolio of stocks, bonds, and other investments remains the best hope of continuing to fund social insurance without substantially raising taxes or reducing benefits. The problem with investing the Trust Fund in the market is the politically charged issue of government interference in the investment decision and corporate governance. Three primary solutions have emerged to the problems posed by government investment: (1) personal accounts, (2) index investing, and (3) the incorporation of the Trust Fund into a government-owned private corporation as an investment vehicle for the trust fund. This article …