Congressional Research Service Reports - 105 Matching Results

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Accounting Problems Reported in Major Companies Since Enron

Description: This report questions the increase in corporate accounting restatements made since the 1980s and early 1990s following the wake of the collapse of Enron. Moreover, the report summarizes the accounting problems of major corporations that have been reported since Enron. Finally, the report wonders if these issues are standard within American companies or if they have all only been isolated issues.
Date: January 28, 2003
Creator: Jickling, Mark
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Partner: UNT Libraries Government Documents Department
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Accounting Reform After Enron: Issues in the 108th Congress

Description: This report discusses the anxieties within Congress in the wake of the Enron scandal. Moreover, the report notes that the 108th Congress is not likely to pass legislative reform as extreme as the 107th Congress, but will still confront issues of accounting reform. The report also highlights what the 108th Congress plans to reform.
Date: May 28, 2003
Creator: Jickling, Mark
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Partner: UNT Libraries Government Documents Department
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The African Union

Description: This report summaries the history of the African Union (AU) from the Organization of African unity (OAU) and the functionality of the AU. Specifically, the report claims that the main difference between the AU and the OAU is that the AU places more emphasis on economic growth and development.
Date: April 30, 2003
Creator: Cook, Nicholas
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Agricultural Disaster Assistance

Description: The U.S. Department of Agriculture (USDA) offers several permanently authorized programs to help farmers recover financially from a natural disaster, including federal crop insurance, the non-insured assistance program and emergency disaster loans. In recent years, Congress frequently has made supplemental financial assistance available to farmers and ranchers on an ad-hoc basis, most notably in the form of direct crop disaster payments and emergency livestock assistance. Congress provided an e… more
Date: September 17, 2003
Creator: Chite, Ralph M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Argentine Financial Crisis: A Chronology of Events

Description: Argentina’s current crisis resulted from a confluence of events, some external to Argentina’s policy process, others directly related to its political and economic choices. The following is a summary of these events from before Argentina’s adoption of the currency board in 1991 to developments in early 2002.
Date: June 5, 2003
Creator: Hornbeck, J. F. & Marshall, Meaghan K.
Item Type: Refine your search to only Report
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
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Bankruptcy Reform in the 108th Congress

Description: On February 27, 2003, House Judiciary Chairman James Sensenbrenner introduced H.R. 975, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2003. Subcommittee hearings were held on March 4, and the legislation was marked-up and ordered to be reported by the full committee on March 12. This report provides an overview of selected major provisions of the legislation.
Date: March 13, 2003
Creator: Welborn, Angie A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Bankruptcy Reform in the 108th Congress

Description: On March 19, 2003, the House of Representatives passed H.R. 975, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2003. H.R. 975, as introduced, was substantially similar to the legislation (H.R. 333) approved by both the House and the Senate during the 107th Congress, but omitted the Schumer Amendment which would have prevented the discharge of liability for willful violation of protective orders and violent protests against providers of “lawful services,” including reproductive … more
Date: March 24, 2003
Creator: Welborn, Angie A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Bankruptcy Reform in the 108th Congress

Description: On March 19, 2003, the House of Representatives passed H.R. 975, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2003. H.R. 975, as introduced, was substantially similar to the legislation (H.R. 333) approved by both the House and the Senate during the 107th Congress, but omitted the Schumer Amendment which would have prevented the discharge of liability for willful violation of protective orders and violent protests against providers of “lawful services,” including reproductive … more
Date: May 12, 2003
Creator: Welborn, Angie A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Benefit-Cost Analysis and the Discount Rate for the Corps of Engineers' Water Resource Projects: Theory and Practice

Description: Construction of large water resource projects, such as those of the Army Corps of Engineers (Corps), can be controversial because they involve trade-offs among various river uses, and between current and future generations. Pursuant to federal water project planning guidelines, the Corps weighs these trade-offs using benefit-cost analysis. If its analysis shows that a project’s national economic development (NED) benefits exceed its NED costs, the Corps seeks project authorization from Congress… more
Date: June 23, 2003
Creator: Powers, Kyna
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Finance and Prohibiting Contributions by Tax-Exempt Corporations: FEC v. Beaumont

Description: This report provides an analysis of the Court's decisions, including a brief discussion of possible implications for a pending Supreme Court case, McConnell v. FEC, which involves the constitutionality of the Bipartisan Campaign Reform Act (BCRA).
Date: July 16, 2003
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Finance: Brief Overview of

Description: On May 2, 2003, the U.S. District Court for the District of Columbia issued its decision in McConnell v. FEC, striking down many key provisions of the law. This report provides a brief overview of the court’s decision and will be updated. The three-judge panel, which was split 2 to 1 on many issues, ordered that its ruling take effect immediately. Since the court has issued its opinion, several appeals have been filed. Under the BCRA expedited review provision, the court’s decision will be revi… more
Date: May 8, 2003
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Finance: Brief Overview of

Description: On May 2, 2003, the U.S. District Court for the District of Columbia issued its decision in McConnell v. FEC, striking down many key provisions of the law. This report provides a brief overview of the court’s decision and will be updated. The three-judge panel, which was split 2 to 1 on many issues, ordered that its ruling take effect immediately. Since the court has issued its opinion, several appeals have been filed. Under the BCRA expedited review provision, the court’s decision will be revi… more
Date: May 19, 2003
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Finance: Issues Before the U.S. Supreme Court in McConnell v. FEC

Description: This report provides a summary of the issues presented by 12 groups of appellants in their jurisdictional statements in 2003. Shortly after the Bipartisan Campaign Reform Act of 2002 (BCRA), P.L. 107-155 (H.R. 2356, 107th Cong.) was enacted in March 2002 (also known as the McCain-Feingold campaign finance reform legislation), Senator Mitch McConnell and others filed suit in U.S. District Court for D.C. against the Federal Election Commission (FEC) and the Federal Communications Commission (FCC)… more
Date: June 20, 2003
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Finance Law: The Supreme Court Upholds Key Provisions of BCRA in McConnell v. FEC

Description: This report discusses the Supreme Court's decision in McConnell v. FEC. The court upheld against facial constitutional challenges key portions of the Bipartisan Campaign Reform Act of 2002 (BCRA), (P.L. 107-155, commonly known as the McCain-Feingold or Shays-Meehan campaign finance reform law).
Date: December 19, 2003
Creator: Whitaker, L. Paige
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: January 30, 2003
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: May 9, 2003
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: May 20, 2003
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: July 1, 2003
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: September 4, 2003
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Campaign Financing

Description: This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competi… more
Date: September 16, 2003
Creator: Cantor, Joseph E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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