31.   Those reforms include requiring CEOs to personally vouch for their financial statements and the creation of an independent accounting oversight board.

32.   Those reforms include breaking down the barriers separating banks and brokerages, liberalizing stock-trading commissions and possibly eliminating the transaction tax on all securities trades.

33.   Those reforms include management changes in the structure of the IRS and new rights for taxpayers.

34.   Those reforms would include reductions in land transaction and capital gains taxes that keep many buyers from purchasing property, analysts said.

35.   To her, real welfare reform would include a guaranteed minimum income and medical care.

36.   Those reforms include ensuring that companies first make a serious effort to hire American workers.

37.   We had hoped for several years that comprehensive health care reform would include meaningful Medicare reforms.

38.   Welfare reform should include time limits.

39.   Whether post-Enron reforms will include a stronger SEC remains to be seen.

40.   Other policy reforms cited include further deregulating the telecommunications industry and transferring tax revenues from Tokyo to local governments.