Kurt MAKELY is ICTSD’s staff accountant. Before joining ICTSD, he worked for a major Swiss multinational corporation (Kermet electronics) in the finance/accounting/credit department and has a broad professional experience in accounting. He holds an MA in International Relations from Rutgers University and a BA in Business Administration and Political Science. He also holds an Associate degree in Accounting (GAAP) and earned an Accounting Certificate for Swiss accounting procedures. He holds Swiss and American nationality.