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 Collection: Congressional Research Service Reports
Results 14101 - 14150 of 38,529
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Accounting Problems at Fannie Mae
On September 22, 2004, the Office of Federal Housing Enterprise Supervision (OFHEO) made public a report that was highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for financial derivatives contracts. According to OFHEO, these deviations from standard accounting rules allowed Fannie Mae to reduce volatility in reported earnings, present investors with an artificial picture of steadily growing profits, and, in at least one case, to meet financial performance targets that triggered the payment of bonuses to company executives. On November 15, 2004, Fannie Mae reported that it was unable to file a third-quarter earnings statement because its auditor, KPMG, refused to sign off on the accounting results. On December 15, 2004, the Securities and Exchange Commission (SEC), after finding inadequacies in Fannie’s accounting policies and methodologies, directed Fannie Mae to restate its accounting results since 2001. Shortly thereafter, the company’s CEO and CFO resigned. It is estimated that earnings since 2001 will be revised downwards by as much as $12 billion, but the formal restatement of earnings is not expected before late 2006. digital.library.unt.edu/ark:/67531/metacrs8305/
Armenia, Azerbaijan, and Georgia: Political Developments and Implications for U.S. Interests
No Description digital.library.unt.edu/ark:/67531/metadc817653/
Assignments to Senate Subcommittees
This report discusses the rules and process for establishing subcommittees. One of the first orders of business for Senate committees is deciding whether to establish subcommittees, and if so, determining their number, sizes, party ratios, chairs, ranking minority members, and other members. There are no direct limits on the number of subcommittees that may be created. digital.library.unt.edu/ark:/67531/metadc824627/
Federal Deductibility of State and Local Taxes
No Description digital.library.unt.edu/ark:/67531/metadc810160/
Federal Financial Services Regulatory Consolidation: An Overview
No Description digital.library.unt.edu/ark:/67531/metadc820218/
H.R. 2830: The Pension Protection Act of 2005
No Description digital.library.unt.edu/ark:/67531/metadc808374/
House Rules Governing Committee Markup Procedures
This report provides general guidance to committees for conducting meetings to mark up legislation. digital.library.unt.edu/ark:/67531/metadc824529/
The Impact of Hurricane Katrina on the State Budgets of Alabama, Louisiana, and Mississippi
No Description digital.library.unt.edu/ark:/67531/metacrs7934/
Iran's Influence in Iraq
No Description digital.library.unt.edu/ark:/67531/metacrs7968/
The Middle East Peace Talks
No Description digital.library.unt.edu/ark:/67531/metadc807246/
Military Base Closures: Role and Costs of Environmental Cleanup
This report provides an overview of cleanup requirements for the transfer and reuse of base closure properties, discusses the status of property transfer on bases closed under prior rounds, examines costs to clean up bases closed under these prior rounds, and discusses cleanup costs and issues for the 2005 round. digital.library.unt.edu/ark:/67531/metadc824570/
Rumsfeld v. FAIR:
No Description digital.library.unt.edu/ark:/67531/metacrs7931/
Stock Options: The Accounting Issue and Its Consequences
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. digital.library.unt.edu/ark:/67531/metadc822615/
Treatment of “Battlefield Detainees” in the War on Terrorism
No Description digital.library.unt.edu/ark:/67531/metadc815153/
Committee Controls of Agency Decisions
Congress has a long history of subjecting certain types of executive agency decisions to committee control, either by committees or subcommittees. Especially with the beginning of World War II, the executive branch agreed to committee controls as an accommodation that allowed Congress to delegate authority and funds broadly while using committees to monitor the use of that discretionary authority. These committee-agency arrangements took the form of different procedures: simply notifying the committee, obtaining committee approval, "coming into agreement" understandings, and using the congressional distinction between authorization and appropriation to exercise committee controls. This report explains how and why committee vetoes originated, the constitutional objections raised by the executive branch, the Court’s decision in Chadha, and the continuation of committee review procedures since that time. digital.library.unt.edu/ark:/67531/metacrs7932/
Dispute Settlement in the World Trade Organization: An Overview
No Description digital.library.unt.edu/ark:/67531/metadc813386/
The Endangered Species Act (ESA) in the 109th Congress: Conflicting Values and Difficult Choices
No Description digital.library.unt.edu/ark:/67531/metadc815246/
Military Courts-Martial: An Overview
No Description digital.library.unt.edu/ark:/67531/metadc808848/
Missing and Exploited Children: Overview and Policy Concerns
No Description digital.library.unt.edu/ark:/67531/metadc809248/
The National Environmental Policy Act: Background and Implementation
No Description digital.library.unt.edu/ark:/67531/metadc818962/
Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
No Description digital.library.unt.edu/ark:/67531/metacrs7967/
Trade Agreements: Procedure for Congressional Approval and Implementation
No Description digital.library.unt.edu/ark:/67531/metadc817623/
Agricultural Biotechnology: The U.S.-EU Dispute
In May 2003, the United States, Canada, and Argentina initiated a formal challenge before the World Trade Organization (WTO) of the European Union’s (EU’s) de facto moratorium on approving new agricultural biotechnology products, in place since 1998. Although the EU effectively lifted the moratorium in May 2004 by approving a genetically engineered (GE) corn variety, the three countries are pursuing the case, in part because a number of EU member states continue to block approved biotech products. Because of delays, the WTO is expected to decide the case by December 2005. The moratorium reportedly cost U.S. corn growers some $300 million in exports to the EU annually. The EU moratorium, U.S. officials contend, threatened other agricultural exports not only to the EU, but also to other parts of the world where the EU approach to regulating agricultural biotechnology is taking hold. digital.library.unt.edu/ark:/67531/metacrs9097/
Agriculture and Related Agencies: FY2006 Appropriations
No Description digital.library.unt.edu/ark:/67531/metadc820337/
Foreign Operations (House)/State, Foreign Operations, and Related Programs (Senate): FY2006 Appropriations
This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House Subcommittee on Foreign Operations and the Senate Subcommittee on State, Foreign Operations, and Related Programs. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. digital.library.unt.edu/ark:/67531/metacrs8040/
General Overview of United States Antitrust Law
No Description digital.library.unt.edu/ark:/67531/metadc810537/
Haiti: International Assistance Strategy for the Interim Government and Congressional Concerns
This report discusses international assistance strategy, known as the Interim Cooperation Framework (ICF), to address Haiti’s short-term needs between the collapse of the government of President Jean- Bertrand Aristide in February 2004 and the initial phase of a new government scheduled to be inaugurated in February 2006. digital.library.unt.edu/ark:/67531/metacrs7936/
The Joint Tactical Radio System (JTRS) and the Army's Future Combat System (FCS): Issues for Congress
No Description digital.library.unt.edu/ark:/67531/metacrs7941/
Methamphetamine: Legislation and Issues in the 109th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs7970/
The National Aeronautics and Space Administration: Overview, FY2006 Budget in Brief, and Key Issues for Congress
No Description digital.library.unt.edu/ark:/67531/metacrs7989/
The National Aeronautics and Space Administration's FY2006 Budget Request: Description, Analysis, and Issues for Congress
No Description digital.library.unt.edu/ark:/67531/metacrs7991/
Space Stations
No Description digital.library.unt.edu/ark:/67531/metacrs7873/
U.S. Space Programs: Civilian, Military, and Commercial
No Description digital.library.unt.edu/ark:/67531/metacrs7871/
The World Bank: The International Development Association’s 14th Replenishment (2006-2008)
No Description digital.library.unt.edu/ark:/67531/metadc819337/
AIDS Orphans and Vulnerable Children (OVC): Problems, Responses, and Issues for Congress
No Description digital.library.unt.edu/ark:/67531/metadc808908/
Child Welfare: Foster Care and Adoption Assistance Provisions in the Budget Reconciliation Bills
This report provides background information on provisions relevant to federal funding for child welfare purposes and other child welfare related provisions included in S. 1932 and H.R. 4241, and will be updated as necessary. digital.library.unt.edu/ark:/67531/metacrs7935/
China Naval Modernization: Implications for U.S. Navy Capabilities - Background and Issues for Congress
This report focuses on the implications that certain elements of China’s military modernization may have for future required U.S. Navy capabilities. The issue for Congress addressed in this report is: How should China’s military modernization be factored into decisions about U.S. Navy programs? Congress’s decisions on this issue could significantly affect future U.S. Navy capabilities, U.S. Navy funding requirements, and the U.S. defense industrial base, including the shipbuilding industry. digital.library.unt.edu/ark:/67531/metacrs7933/
Drug Crop Eradication and Alternative Development in the Andes
The United States has supported drug crop eradication and alternative development programs in the Andes for decades. Colombia, Bolivia, and Peru collectively produce nearly the entire global supply of cocaine. In addition, Colombia has become a producer of high quality heroin, most of it destined for the United States and Europe. The United States provides counternarcotics assistance through the Andean Counterdrug Initiative (ACI). The program supports a number of missions, including interdiction of drug trafficking, illicit crop eradication, alternative development, and rule of law and democracy promotion. From FY2000 through FY2005, the United States has provided a total of about $4.3 billion in ACI funds. digital.library.unt.edu/ark:/67531/metacrs7943/
Harvey v. Veneman and the National Organic Program: A Legal Analysis
The First Circuit’s ruling in Harvey v. Veneman brought much attention and uncertainty to the U.S. Department of Agriculture’s National Organic Program. In the case, Harvey alleged that multiple provisions of the National Organic Program Final Rule (Final Rule) were inconsistent with the Organic Foods Production Act of 1990 (OFPA). The First Circuit sided with Harvey on three counts, putting into question the use of synthetics and commercially unavailable organic agricultural products, as well as certain feeding practices for dairy herds converting to organic production. On remand, the district court ordered a two-year time frame for the implementation and enforcement of new rules consistent with the ruling; however, in the FY2006 agriculture appropriations act (P.L. 109 97), Congress amended the OFPA to address the holdings of the case. This report describes the OFPA, discusses those holdings where the court determined that a provision of the Final Rule was inconsistent with the OFPA and analyzes the most recent legislative action. digital.library.unt.edu/ark:/67531/metacrs10111/
Humane Treatment of Farm Animals: Overview and Issues
Animal protection activists in the United States have long sought legislation to modify or curtail some practices considered by U.S. agriculture to be both acceptable and necessary to animal health. Some Members of Congress over the years have offered various bills that would affect animal care on the farm, during transport, or at slaughter. The House and Senate Agriculture Committees from time to time have held hearings on farm animal welfare issues, but their members generally express a preference for voluntary rather than regulatory approaches to humane methods of care. This report briefly provides an overview of the subject. digital.library.unt.edu/ark:/67531/metacrs8061/
Hurricane Katrina: Medicaid Issues
This report discusses the following: Medicaid’s rules on eligibility, benefits, and financing in the context of current questions and issues raised by Hurricane Katrina. Recent state actions in response to Medicaid issues raised by the hurricane. Federal Medicaid waiver authority, including information on current activity in this area and the New York Disaster Relief Medicaid waiver granted in response to the September 11 terrorist attacks. Current federal legislation related to Medicaid and Hurricane Katrina relief efforts. digital.library.unt.edu/ark:/67531/metadc822601/
Hurricanes Katrina and Rita and the Coastal Louisiana Ecosystem Restoration
This report introduces the Coastal Louisiana Ecosystem Restoration program, and discusses whether it might have muted the impacts of hurricanes of the magnitude and paths of Katrina or Rita and whether the devastation caused by both hurricanes might cause the Corps to consider different restoration options. digital.library.unt.edu/ark:/67531/metacrs8744/
Influenza Antiviral Drugs and Patent Law Issues
This report identifies and analyzes the patent law aspects of the current avian influenza drug situation. First, the report explains the role that patent rights have played in affecting the availability of Tamiflu. Second, the report examines options for increasing the drug’s production, including the possibility of governments abrogating Roche’s patent rights by issuing compulsory licenses to other drug companies to manufacture generic versions of Tamiflu without Roche’s consent. digital.library.unt.edu/ark:/67531/metacrs7939/
Largest Mergers and Acquisitions by Corporations: 2005
No Description digital.library.unt.edu/ark:/67531/metadc806523/
Legislative Maps of ANWR
No Description digital.library.unt.edu/ark:/67531/metacrs7971/
Muslims in Europe: Integration Policies in Selected Countries
This report examines the integration of Muslims into the United Kingdom, France, Germany, and Spain. It also analyzes policies at the European Union (EU) level that affect Muslim populations. However, key policies relating to integrating Muslims into society — including citizenship laws, education, treatment of religious institutions, and anti-discrimination measures — largely lie with individual governments. digital.library.unt.edu/ark:/67531/metacrs7945/
National Environmental Education Act of 1990: Overview, Implementation, and Reauthorization Issues
No Description digital.library.unt.edu/ark:/67531/metadc819443/
Navy Aircraft Carriers: Proposed Retirement of USS John F. Kennedy — Issues and Options for Congress
No Description digital.library.unt.edu/ark:/67531/metadc806626/
Pandemic Flu Liability Limitation Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs7972/
Space Exploration: Issues Concerning the "Vision for Space Exploration"
No Description digital.library.unt.edu/ark:/67531/metacrs7990/