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 Collection: Congressional Research Service Reports
Comparing Global Influence: China's and U.S. Diplomacy, Foreign Aid, Trade, and Investment in the Developing World

Comparing Global Influence: China's and U.S. Diplomacy, Foreign Aid, Trade, and Investment in the Developing World

Date: August 15, 2008
Creator: Lum, Thomas; Blanchard, Christopher M.; Cook, Nicolas & Coipuram, Thomas, Jr.
Description: This report compares the People's Republic of China's (PRC) and U.S. projections of global influence, with an emphasis on non-coercive means or "soft power," and suggests ways to think about U.S. foreign policy options in light of China's emergence.
Contributing Partner: UNT Libraries Government Documents Department
Auditing and Its Regulators: Proposals for Reform After Enron

Auditing and Its Regulators: Proposals for Reform After Enron

Date: July 16, 2002
Creator: Lyke, Bob
Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Contributing Partner: UNT Libraries Government Documents Department
Auditing and Its Regulators: Proposals for Reform After Enron

Auditing and Its Regulators: Proposals for Reform After Enron

Date: July 11, 2002
Creator: Lyke, Bob
Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Contributing Partner: UNT Libraries Government Documents Department
Auditing and Its Regulators: Reforms After Enron

Auditing and Its Regulators: Reforms After Enron

Date: November 15, 2002
Creator: Lyke, Bob
Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Contributing Partner: UNT Libraries Government Documents Department
Auditing and Its Regulators: Reforms After Enron

Auditing and Its Regulators: Reforms After Enron

Date: February 3, 2003
Creator: Lyke, Bob
Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Contributing Partner: UNT Libraries Government Documents Department
Auditing and Its Regulators: Reforms After Enron

Auditing and Its Regulators: Reforms After Enron

Date: September 3, 2002
Creator: Lyke, Bob
Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Contributing Partner: UNT Libraries Government Documents Department
Stock Options: The Accounting Issue and Its Consequences

Stock Options: The Accounting Issue and Its Consequences

Date: November 15, 2005
Creator: Lyke, Bob & Shorter, Gary
Description: The Financial Accounting Standards Board (FASB) has issued a long-anticipated rule that stock options must be recognized as an expense on corporation income statements. The previous accounting rule permitted but did not require recognition; corporations that elected to omit the cost of options, as most did, have been able to report higher earnings. This report examines the debate surrounding the issue and discusses the potential consequences.
Contributing Partner: UNT Libraries Government Documents Department
Puerto Rico and Health Care Finance: Frequently Asked Questions

Puerto Rico and Health Care Finance: Frequently Asked Questions

Date: November 18, 2015
Creator: Mach, Annie L.
Description: This report provides answers to frequently asked questions (FAQs) about Puerto Rico's health care system, including how federal health care programs (Medicare, Medicaid, and the State Children's Health Insurance Program [CHIP]) and private health insurance requirements apply to Puerto Rico.
Contributing Partner: UNT Libraries Government Documents Department
The Streamlined Sales and Use Tax Agreement: A Brief Description

The Streamlined Sales and Use Tax Agreement: A Brief Description

Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Streamlined Sales and Use Tax Agreement: A Brief Description

The Streamlined Sales and Use Tax Agreement: A Brief Description

Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: A Brief Explanation

Tax Credit Bonds: A Brief Explanation

Date: August 20, 2008
Creator: Maguire, Steven
Description: This report provides a brief explanation on tax credit bonds (TCBs). The first section of this report examines the mechanics of TCBs in more detail. The second section of this report analyzes the market for TCBs relative to municipal and corporate bonds.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: July 29, 2010
Creator: Maguire, Steven
Description: Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: April 16, 2009
Creator: Maguire, Steven
Description: Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. It also discusses related pieces of legislation and what the most common uses of the proceeds from TCBs are.
Contributing Partner: UNT Libraries Government Documents Department
Tax-Exempt Bonds: A Description of State and Local Government Debt

Tax-Exempt Bonds: A Description of State and Local Government Debt

Date: October 10, 2001
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax-Exempt Bonds: A Description of State and Local Government Debt

Tax-Exempt Bonds: A Description of State and Local Government Debt

Date: January 9, 2015
Creator: Maguire, Steven & Stupak, Jeffrey M.
Description: This report provides information about state and local government debt. State and local governments often issue debt instruments in exchange for the use of individuals' and businesses' savings.
Contributing Partner: UNT Libraries Government Documents Department
The National Debt: Who Bears Its Burden?

The National Debt: Who Bears Its Burden?

Date: April 7, 2000
Creator: Makinen, Gail E.
Description: This report discusses the burden of a national debt and who bears that burden, which is a matter of Congressional concern since the gross national debt of the United States stands at some $5.5 trillion dollars.
Contributing Partner: UNT Libraries Government Documents Department
Highway and Public Transportation Infrastructure Provision Using Public-Private Partnerships (P3s)

Highway and Public Transportation Infrastructure Provision Using Public-Private Partnerships (P3s)

Date: March 5, 2014
Creator: Mallett, William J.
Description: This report discusses two broad policy options for Congress as it considers reauthorizing federal surface transportation programs.
Contributing Partner: UNT Libraries Government Documents Department
Public-Private Partnerships in Highway and Transit Infrastructure Provision

Public-Private Partnerships in Highway and Transit Infrastructure Provision

Date: July 9, 2008
Creator: Mallett, William J.
Description: This report begins with a brief discussion of the surface transportation system and its financing needs as background to the debate on public-private partnerships (PPPs). That is followed by sections describing the different types of PPPs, with details of a few prominent examples, and the development of federal legislation with respect to PPPs. The report then discusses the main issues of contention with the construction and longterm leasing of highways by the private sector, particularly as they relate to the funding, planning, and operation of the surface transportation system, before providing some policy options Congress may wish to consider.
Contributing Partner: UNT Libraries Government Documents Department
Unlawfully Present Aliens, Higher Education, In-State Tuition, and Financial Aid: Legal Analysis

Unlawfully Present Aliens, Higher Education, In-State Tuition, and Financial Aid: Legal Analysis

Date: July 21, 2014
Creator: Manuel, Kate M.
Description: This report surveys key legal issues pertaining to unlawfully present alien students' access to higher education, in-state tuition, and financial aid.
Contributing Partner: UNT Libraries Government Documents Department
Haiti Earthquake: Crisis and Response

Haiti Earthquake: Crisis and Response

Date: February 19, 2010
Creator: Margesson, Rhoda & Taft-Morales, Maureen
Description: The largest earthquake ever recorded in Haiti devastated parts of the country, including the capital, on January 12, 2010. This report discusses the disaster and various responses, ranging from the Haitian government's initial response to foreign humanitarian and financial aid.
Contributing Partner: UNT Libraries Government Documents Department
Haiti Earthquake: Crisis and Response

Haiti Earthquake: Crisis and Response

Date: May 6, 2010
Creator: Margesson, Rhoda & Taft-Morales, Maureen
Description: The largest earthquake ever recorded in Haiti devastated parts of the country, including the capital, on January 12, 2010. This report discusses the disaster and various responses, ranging from the Haitian government's initial response to foreign humanitarian and financial aid.
Contributing Partner: UNT Libraries Government Documents Department
Haiti Earthquake: Crisis and Response

Haiti Earthquake: Crisis and Response

Date: March 8, 2010
Creator: Margesson, Rhoda & Taft-Morales, Maureen
Description: The largest earthquake ever recorded in Haiti devastated parts of the country, including the capital, on January 12, 2010. This report discusses the disaster and various responses, ranging from the Haitian government's initial response to foreign humanitarian and financial aid.
Contributing Partner: UNT Libraries Government Documents Department
Haiti Earthquake: Crisis and Response

Haiti Earthquake: Crisis and Response

Date: February 2, 2010
Creator: Margesson, Rhoda & Taft-Morales, Maureen
Description: The largest earthquake ever recorded in Haiti devastated parts of the country, including the capital, on January 12, 2010. This report discusses the disaster and various responses, ranging from the Haitian government's initial response to foreign humanitarian and financial aid.
Contributing Partner: UNT Libraries Government Documents Department
Haiti Earthquake: Crisis and Response

Haiti Earthquake: Crisis and Response

Date: January 15, 2010
Creator: Margesson, Rhoda & Taft-Morales, Maureen
Description: This report discusses the Haiti earthquake disaster and various responses, ranging from the Haitian government's initial response to foreign humanitarian and financial aid.
Contributing Partner: UNT Libraries Government Documents Department