Reading List: Please read these documents, we discuss them in the following order.
How to Read a Balance Sheet (The Non-Boring Version)
Understanding Annual Reports
Common Valuation Ratios | P/E Ratio
Investment Valuation Ratios: Price/Earnings Ratio | Investopedia
Price–earnings ratio - Wikipedia, the free encyclopedia
Debt-to-equity ratio - Wikipedia, the free encyclopedia
Return on capital employed - Wikipedia, the free encyclopedia
Eric Engle, Corporate Social Responsibility (CSR): Market-Based Remedies for International Human Rights Violations? 40 Willamette L. Rev. 103 (2004). Available at: {}shttp://amor.cms.hu-berlin.de/~engleeri40WillametteLRev103.htm
Cite as: Eric Allen Engle, What You Don't Know Can Hurt You: Human Rights, Shareholder Activism, and SEC Reporting Requirements 50 Syr. L.Rev. 63 (2006). Available at: http://amor.cms.hu-berlin.de/~engleeri <b>Citation:</b> Eric Allen Engle, What You Don't Know Can Hurt You: Human Rights, Shareholder Activism and SEC Reporting Requirements, 57 Syracuse L. Rev. 63 (2006). Available at: http://amor.cms.hu-berlin.de/~engleeri57SyracuseLRev63.htm
U.S. Corporate Liability for Torts of (Foreign) Subsidiaries by Eric Engle :: SSRN
Cite as: Eric Engle, Extraterritorial Corporate Criminal Liability: A Remedy for Human Rights Violations? 20 St. John's J. Legal Comment., 287 (2006). Available at: http://lexnet.co.cc/corporations/20StJohn'sJLegalComment287.htm
Eric Engle, I Get By With A Little Help From My Friends. Understanding the UK Anti-Bribery Statute, By Reference to the OECD Convention and the Foreign Corrupt Practices Act 44 Int'l Law. 1173 (2010). Available at: {}shttp://amor.cms.hu-berlin.de/~engleeri44Int'lLaw1173.htm
Green Taxation and the EU
Eric Allen Engle, Universal Human Rights: A Generational History, 12 Ann. Surv. Int'l & Comp. L. 219 (2006).
A Social-Market Economy for Rapid Sustainable Development by Eric Engle :: SSRN
Beating bribery: Small change | The Economist
WTO Proposes Slavery for Africa | The Yes Men
Dear Students,
In this course we are working on practical aspects of globalization: corporations and human rights.
We will be covering a lot of material in this course and just about all of it is useful.
The "strategic" goal of the course is to understand how the rule of law can be generated through corporate activity. The "tactical" learning objectives are:
I.
How to read a company balance sheet.
Accounting methods (GAAP)
How to objectively value a company (ratio analysis)
II.
Understanding the legal structures of a business
-Capital structure (Debt, Equity)
-Governance Structures
--Boards of directors
--Shareholder's meetings
III. Corporate Governance
A. Soft governance
1. Resolutions
2. "Soft Law"
3. Human rights
4. Corporate Compliance
B. Hard Governance
1. Tort law
2. Criminal law (economic crimes)
3. Taxation
I have prepared a reader for you, and the materials are also available online. I strongly encourage you to read as much as you can during the winter break! Otherwise you may be overwhelmed. There is really a lot of material to cover, and its all useful!
About me: dozens of publications and several law degrees, I speak several languages and am all over the internet.
I really look forward to meeting you in Berlin! We will do the readings in this order presented below. I will add things to the reader but this is most of it and you need to get started because there is a lot of it. For our first lecture please read about how to read a corporations balance sheet, then how to evaluate a corporations worth through ratios. The readings are presented in order:
Yours truly
Eric (you may call me Eric or Dr. Engle, whatever you are comfortable with)
