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For First Time, FinCEN Imposes Penalty on Foreign-Based Virtual Currency Exchange for Violations of Anti-Money Laundering Laws

Description: This report discusses the first case of enforcement by the U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN) against a foreign-based virtual currency exchange. The action was taken agains BTC-e for violations of anti-money laundering regulations in the U.S. and potential money laundering activities.
Date: August 17, 2017
Creator: Library of Congress. Congressional Research Service.
Partner: UNT Libraries Government Documents Department
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Grace Commission

Description: From Introduction: This report includes statements from the Grace Commission summarizing the 2,478 recommendations on ways to save $424 billion of "waste" in the Federal Government over three years, as outlined in the 656-page, two-volume Summary Report.
Date: 1984
Creator: Library of Congress. Congressional Research Service.
Partner: UNT Libraries Government Documents Department
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Offshore Oil: Selected References, 1969-1975

Description: This report cites the references to the literature on offshore oil in North America which follow have been compiled from the computerized bibliographic database.
Date: August 1975
Creator: Lindahl, David M.L
Partner: UNT Libraries Government Documents Department
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The SBA Disaster Loan Program: Overview and Possible Issues for Congress

Description: This report provides an overview of the Disaster Loan Program, discusses how disaster declarations trigger the SBA loan process, explains the different types of loans potentially available to disaster victims, and discusses terms and restrictions related to each type of loan. The report also explains the SBA disaster loan application process and provides national data on SBA loans from 2000 to 2009, including data related to the Gulf Coast hurricanes since 2005.
Date: July 29, 2010
Creator: Lindsay, Bruce R.
Partner: UNT Libraries Government Documents Department
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Social Security: Calculation and History of Taxing Benefits

Description: This report discusses the calculations that go into taxing Social Security benefits, which prior to 1984 were exempt from taxation but have since been taxed at gradually increasing levels.
Date: October 27, 2016
Creator: Liou, Wayne & Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department
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Flood Insurance Requirements for Stafford Act Assistance

Description: The Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Stafford Act) imposes flood insurance requirements upon eligibility for disaster assistance in two general cases: (1) if the entity seeking disaster assistance has received disaster assistance in the past, or (2) if the entity seeking disaster assistance is a state or local government or private nonprofit located in a federally designated special flood hazard area (SFHA) as determined under the National Flood Insurance Act… more
Date: September 5, 2008
Creator: Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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Australia, the Southwest Pacific, and United States Interests

Description: This report discusses the details related to U.S interests in the South-west Pacific, U.S - Australian strategic relationships, Australia's role in the region, and China's growing regional influence
Date: January 7, 2004
Creator: Lum, Thomas & Vaughn, Bruce
Partner: UNT Libraries Government Documents Department
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Comparing Global Influence: China's and U.S. Diplomacy, Foreign Aid, Trade, and Investment in the Developing World

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.
Date: August 15, 2008
Creator: Lum, Thomas; Blanchard, Christopher M.; Cook, Nicolas & Coipuram, Thomas, Jr.
Partner: UNT Libraries Government Documents Department
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Deductibility of Corporate Campaign Expenditures

Description: This report discusses contributions to other types of tax-exempt groups that use the money for campaign activity that would appear to be non-deductible under Section 162(e).
Date: August 22, 2012
Creator: Lunder, Erika K.
Partner: UNT Libraries Government Documents Department
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FATCA Reporting on U.S. Accounts: Recent Legal Developments

Description: This report discusses the Foreign Account Tax Compliance Act (FACTA) intended to curb tax evasion through the use of offshore accounts and its requirement to for foreign banks to report information on their U.S. citizen account holders to the IRS. It starts with an overview of the foreign financial instituition (FFI) reporting requirements and examines the role of the intergovernmental agreements (IGAs) in implementing them. The report then discusses the confidentiality protections provided to … more
Date: September 7, 2016
Creator: Lunder, Erika K. & Pettit, Carol A.
Partner: UNT Libraries Government Documents Department
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Analysis of Recent Proposals to Amend the Resource Conservation and Recovery Act (RCRA) to Create a Coal Combustion Residuals Permit Program

Description: This report identifies key elements of the Environmental Protection Agency's approach to the implementation of the Resource Conservation and Recovery Act and regulations of coal combustion residuals. Under this approach, the EPA would have no formal role in creating state program to regulate coal combustion residuals and instead allows states that opt in to implement a coal combustion residuals permit program.
Date: March 19, 2013
Creator: Luther, Linda
Partner: UNT Libraries Government Documents Department
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Auditing and Its Regulators: Proposals for Reform After Enron

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. Num… more
Date: July 11, 2002
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department
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Auditing and Its Regulators: Proposals for Reform After Enron

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. Num… more
Date: July 16, 2002
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department
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Auditing and Its Regulators: Reforms After Enron

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. Num… more
Date: February 3, 2003
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department
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Auditing and Its Regulators: Reforms After Enron

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. Num… more
Date: September 3, 2002
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department
open access

Auditing and Its Regulators: Reforms After Enron

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. Num… more
Date: November 15, 2002
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department
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Stock Options: The Accounting Issue and Its Consequences

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.
Date: November 15, 2005
Creator: Lyke, Bob & Shorter, Gary
Partner: UNT Libraries Government Documents Department
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Puerto Rico and Health Care Finance: Frequently Asked Questions

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.
Date: November 18, 2015
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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