Search Results

Section 404 of the Sarbanes-Oxley Act of 2002 (Management Assessment of Internal Controls): Current Regulation and Congressional Concerns

Description: This report discusses Section 404 of the Sarbanes-Oxley Act of 2002, which requires the Securities and Exchange Commission (SEC) to issue rules requiring annual reports filed by reporting issuers to state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting and for each accounting firm auditing the issuer's annual report to attest to the assessment made of the internal accounting procedures made by the issuer's management.
Date: July 21, 2010
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Dodd-Frank Wall Street Reform and Consumer Protection Act: Executive Compensation

Description: This report discusses the Dodd-Frank Wall Street Reform and Consumer Protection Act (H.R. 4173), which was implemented as part of financial regulatory reform initiatives undertaken by Congress in light of the recent global economic crisis. The legislation focuses on executive compensation.
Date: July 21, 2010
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Securities Fraud Class Action Certification: Halliburton Co. v. Erica P. John Fund, Inc.

Description: This report discusses requirements for securities fraud class action certification. The report also specifically examines each of the decisions made in the Halliburton cases, which proceeded through two complete rounds in federal district court, court of appeals, and the Supreme Court.
Date: August 15, 2014
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Conducting Foreign Relations Without Authority: The Logan Act

Description: This report discusses the Logan Act, which was intended to prohibit United States citizens without authority from interfering in relations between the United States and foreign governments.
Date: January 20, 2010
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Conducting Foreign Relations Without Authority: The Logan Act

Description: This report discusses the Logan Act, which was intended to prohibit United States citizens without authority from interfering in relations between the United States and foreign governments. There has been renewed interest in the Logan Act in 2015 as the result of a letter signed by 47 U.S. Senators to Iran suggesting that negotiations about a nuclear deal between the President and the Iranian leadership would be an executive agreement that another President or Congress would be able to abrogate.
Date: March 11, 2015
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Foreign Corrupt Practices Act (FCPA): Congressional Interest and Executive Enforcement

Description: This report briefly discusses the Foreign Corrupt Practice Act of 1977 (FCPA), which was intended to prevent corporate bribery of foreign officials. Criticisms of the act's operation and scope began almost immediately after its passage and have continued. This report discusses these criticisms.
Date: October 21, 2010
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Dodd-Frank Wall Street Reform and Consumer Protection Act: Executive Compensation

Description: This report discusses the Dodd-Frank Wall Street Reform and Consumer Protection Act (H.R. 4173), which was implemented as part of financial regulatory reform initiatives undertaken by Congress in light of the recent global economic crisis. The legislation focuses on executive compensation.
Date: November 9, 2010
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Securities Law: Insider Trading

Description: Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss. This report discusses various regulations regarding insider trading violations.
Date: June 1, 2015
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Securities Law: Insider Trading

Description: This report discusses various regulations regarding insider trading violations. Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss.
Date: June 1, 2015
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Foreign Investment in the United States: Major Federal Statutory Restrictions

Description: This report looks at some of the major federal statutes which presently restrict investment by foreigners. It gives a brief history of foreign investment in the United States, reviews constitutional justifications and constitutional limitations which exist concerning federal statutory restrictions on foreign ownership of property, and discusses some of the major federal statutes which limit foreign investment in the United States.
Date: January 26, 2009
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Eleventh Circuit Provides Guidance for the Definition of "Foreign Official" under the FCPA

Description: This legal sidebar discusses the opinion of the U.S. Court of Appeals for the Eleventh Circuit in United States v. Esquenazi, which is the first federal appellate court decision to provide guidance for and to flesh out the definition of the term "foreign official" under the Foreign Corrupt Practices Act (FCPA or Act).
Date: October 15, 2014
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal and State Authority to Regulate Radioactive Waste Disposal and Transportation

Description: There appears to be a growing controversy concerning whether a state has the authority to prevent the federal government from disposing of nuclear wastes within it and transporting nuclear wastes through it. Several states have statutes purporting to veto the federal government's action in these areas. This report investigates whether these state statutes may be unconstitutional and preempted by federal statutes and regulations.
Date: May 11, 1982
Creator: Seitzinger, Michael V
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Securities Law: Insider Trading

Description: This report discusses various regulations regarding insider trading violations. Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss.
Date: March 1, 2016
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Securities Law: Insider Trading

Description: This report discusses various regulations regarding insider trading violations. Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss.
Date: February 2, 2016
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Securities Law: Insider Trading

Description: Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss. This report discusses various regulations regarding insider trading violations.
Date: June 18, 2015
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Executive Compensation: SEC Regulations and Congressional Proposals

Description: This report discusses appropriate standards for executive compensation and the economic and social impact of escalating pay for corporate executives has led to a controversy regarding the practices of paying these executives
Date: April 15, 2009
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Foreign Corrupt Practices Act (FCPA): Congressional Interest and Executive Enforcement, In Brief

Description: This report briefly discusses the Foreign Corrupt Practice Act of 1977 (FCPA), which was intended to prevent corporate bribery of foreign officials. Criticisms of the act's operation and scope began almost immediately after its passage and have continued. This report addresses these criticisms.
Date: March 15, 2016
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

American Inventors Protection Act of 1999

Description: After several years of consideration, on Friday, November 19, 1999, Congress gave final approval to a bill which makes major changes to the patent laws. On this day the Senate passed the American Inventors Protection Act of 1999 as part of the Intellectual Property and Communications Omnibus Reform Act of 1999, attached by reference to the Consolidated Appropriations Act for Fiscal Year 2000. This report summarizes major provisions of the patent reform bill.
Date: February 28, 2000
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Credit Rating Agencies: Current Federal Oversight and Congressional Concerns

Description: Credit rating agencies rate the creditworthiness of public companies so that the public will have an objective opinion as to the risk of investment. These ratings have become an important component of the financial reputation of a rated company. However, especially since the bankruptcies of Enron and WorldCom, whose debt had been rated investment grade, there has been concern that perhaps credit rating agencies should be regulated.
Date: August 1, 2005
Creator: Seitzinger, Michael V
Item Type: Report
Partner: UNT Libraries Government Documents Department

Authority of the Federal Energy Regulatory Commission to Fix Electricity Rates and Charges and to Require Refund Payments by a Public Utility

Description: Sections 205 and 206 of the Federal Power Act concern rates and charges collected by a public utility in transmitting or selling electric energy in interstate commerce. These rates and charges are required to be just and reasonable. States retain jurisdiction over facilities for generation, distribution, or transmission of electric energy in intrastate commerce. The Commission has the authority to determine that an existing rate is unjust or unreasonable and set a new rate. In certain situations Federal Energy Regulatory Commission (FERC) may have authority to refund amounts paid in excess of just and reasonable rates. Case law is useful in determining when such a situation may exist.
Date: January 9, 2001
Creator: Seitzinger, Michael V
Item Type: Report
Partner: UNT Libraries Government Documents Department

Foreign Corrupt Practices Act: A Legal Overview

Description: This report examines the Foreign Corrupt Practices Act of 1977 was enacted principally to prevent corporate bribery of foreign officials. This act had three major parts: 1. It required the keeping by corporations of accurate books, records, and accounts; 2. It required issuers registered with the Securities and Exchange Commission to maintain a responsible internal accounting control system; and 3. It prohibited bribery by American corporations of foreign officials.
Date: September 2, 2004
Creator: Seitzinger, Michael V.
Item Type: Report
Partner: UNT Libraries Government Documents Department