Congressional Research Service Reports - 105 Matching Results

Search Results

Results: 1 - 24 next
open access

Iraq Reconstruction Resources: Fact Sheet

Description: No Description Available.
Date: September 24, 2003
Creator: Waterhouse, Michael & Smith, Carolyn C.
Partner: UNT Libraries Government Documents Department
open access

Energy Policy: The Continuing Debate

Description: This report includes background and analysis of the debate on energy policy. Non-tax energy production initiatives, nuclear energy, and energy restructuring are also among topics discussed in this report.
Date: October 17, 2003
Creator: Bamberger, Robert L.
Partner: UNT Libraries Government Documents Department
open access

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
Partner: UNT Libraries Government Documents Department
open access

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
Partner: UNT Libraries Government Documents Department
open access

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
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: February 3, 2003
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department
open access

The Enron Collapse: An Overview of Financial Issues

Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has recei… more
Date: January 30, 2003
Creator: Jickling, Mark
Partner: UNT Libraries Government Documents Department
open access

Export-Import Bank: Background and Legislative Issues

Description: This report discusses the Export-Import Bank (Ex-In Bank), the chief U.S. government agency that helps finance American exports of manufactured goods and services with the objective of contributing to the employment of U.S. workers.
Date: January 30, 2003
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department
open access

Export-Import Bank: Background and Legislative Issues

Description: This report discusses the Export-Import Bank (Ex-In Bank), the chief U.S. government agency that helps finance American exports of manufactured goods and services with the objective of contributing to the employment of U.S. workers.
Date: March 10, 2003
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department
open access

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
Partner: UNT Libraries Government Documents Department
open access

Financial Management in the Federal Government: Efforts to Improve Performance

Description: This report provides an overview of efforts to reform and improve financial management in the federal government in the last 25 years. The Federal Managers Financial Integrity Act of 1982, generally regarded as the first of these efforts, was intended to strengthen internal controls and accounting systems. The Chief Financial Officers Act of 1990 followed and created a new leadership structure for financial management, including two new positions in the Office of Management and Budget and 24 ch… more
Date: June 17, 2003
Creator: McMurtry, Virginia A.
Partner: UNT Libraries Government Documents Department
open access

The New York Stock Exchange: Governance and Market Reform

Description: As the world’s largest stock exchange and a key part of the U.S. economy, the NYSE is a central focus of Congress’s oversight of financial markets. This report sets out the basic issues in NYSE governance and market structure.
Date: November 5, 2003
Creator: Jickling, Mark D.
Partner: UNT Libraries Government Documents Department
open access

Industry Trade Effects Related to NAFTA

Description: This report will look at the broad effect of NAFTA on the U.S. economy and the trade-related effects at the industry level.
Date: October 30, 2003
Creator: Villarreal, M. Angeles
Partner: UNT Libraries Government Documents Department
open access

Market Dynamics and Public Policy Issues in the Video Programming Industry

Description: This report is to describe the market dynamics driving vertical and horizontal consolidation in the video programming industry, to show the potential benefits and harm to consumers from such consolidation, and to identify potential public policy issues that may be raised by the consolidation.
Date: July 28, 2003
Creator: Goldfarb, Charles B.
Partner: UNT Libraries Government Documents Department
open access

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.
Partner: UNT Libraries Government Documents Department
open access

The Financial Crisis in Argentina

Description: This report discusses the social and political situation in Argentina, more specifically political and financial crisis that ended the presidency of Fernando de la Rua on December 20, 2001. This report concludes with the May 25, 2003 inauguration of President Kirchner.
Date: June 5, 2003
Creator: Hornbeck, J. F.
Partner: UNT Libraries Government Documents Department
open access

Electronic Banking: The Check Truncation Issue

Description: If all checks were replaced by electronic transactions, the exact cost savings would still be unknown, because estimates of the cost of using a check and the number of checks written each year remain in dispute. Consequently, estimates of cost savings range from $1.4 billion annually for truncation alone to $68 billion for replacing checks with electronic payments. A significant part of the savings comes from eliminating the handling, sorting, and physically transporting of checks to the paying… more
Date: May 30, 2003
Creator: Eubanks, Walter W.
Partner: UNT Libraries Government Documents Department
open access

Electronic Banking: The Check Truncation Issue

Description: If all checks were replaced by electronic transactions, the exact cost savings would still be unknown, because estimates of the cost of using a check and the number of checks written each year remain in dispute. Consequently, estimates of cost savings range from $1.4 billion annually for truncation alone to $68 billion for replacing checks with electronic payments. A significant part of the savings comes from eliminating the handling, sorting, and physically transporting of checks to the paying… more
Date: July 3, 2003
Creator: Eubanks, Walter W.
Partner: UNT Libraries Government Documents Department
open access

Electronic Banking: The Check Truncation Issue

Description: If all checks were replaced by electronic transactions, the exact cost savings would still be unknown, because estimates of the cost of using a check and the number of checks written each year remain in dispute. Consequently, estimates of cost savings range from $1.4 billion annually for truncation alone to $68 billion for replacing checks with electronic payments. A significant part of the savings comes from eliminating the handling, sorting, and physically transporting of checks to the paying… more
Date: October 3, 2003
Creator: Eubanks, Walter W.
Partner: UNT Libraries Government Documents Department
Back to Top of Screen