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Protecting The Public's Interest: Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues (open access)

Protecting The Public's Interest: Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues

Testimony issued by the General Accounting Office with an abstract that begins "In the wake of the Enron collapse and the proliferation of earnings restatements and pro forma earnings assertions by other companies, questions are being raised about the soundness of private sector financial reporting, auditor independence, and corporate governance. In addressing these issues, the government's role could range from direct intervention to encouraging non-governmental and private-sector entities to adopt practices that would strengthen public confidence. GAO believes that Congress should consider a holistic approach that takes into account the many players and interrelated issues that brought about the Enron situation."
Date: April 9, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Private Pensions: Improving Worker Coverage and Benefits (open access)

Private Pensions: Improving Worker Coverage and Benefits

A letter report issued by the General Accounting Office with an abstract that begins "Although pensions are an important source of income for many retirees, millions of workers lack individual pension coverage. Only half of the nation's workers have been covered by private employer-sponsored pensions since the 1970s. Traditional reforms to the voluntary, single-employer-based pension system have limited potential to expand pension coverage and improve worker benefits. These pension reforms have concentrated mainly on improving tax incentives and reducing the regulatory burden on small employers. Furthermore, efforts to increase retirement savings by restricting the use of lump-sum distributions could limit worker participation in and contributions to pension plans. Three categories of reform--pooled employer reforms, universal access reforms, and universal participation reforms--go beyond the voluntary, single-employer private pension system. Pooled employer reforms seek to increase the number of firms offering pension coverage by creating centralized third-party administration and increasing pension plan portability. Universal access reforms seek to boost savings by offering payroll-based accounts, albeit without mandating employer contributions. Universal participation reforms would mandate pension availability and participation for all workers, similar to the existing Social Security system."
Date: April 9, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Internal Revenue Service: Assessment of Budget Request for Fiscal Year 2003 and Interim Results of 2002 Tax Filing Season (open access)

Internal Revenue Service: Assessment of Budget Request for Fiscal Year 2003 and Interim Results of 2002 Tax Filing Season

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the Internal Revenue Service (IRS) fiscal year 2003 budget request for the 2002 tax filing season. GAO found that IRS's plans for hiring and redirecting staff may be optimistic because budgets are prepared so far in advance of the fiscal year involved. IRS assumed (1) labor and nonlabor savings of 2,287 staff years and $157.5 million and (2) additional savings of $38.5 million from better business practices. IRS's justification does not always adequately link the resources being requested and the agency's performance goals. Although IRS provided adequate support to justify the $450 million request for its multiyear capital account for business systems modernization, it did not adequately support $1.63 billion of the $1.68 billion requested for its information systems. In the area of agency performance, GAO found that IRS has generally processed returns smoothly and seen continued growth in electronic filing. The one exception to smooth processing has been the large number of errors related to the rate reduction credit. IRS has had to correct millions of returns due to the credit, and taxpayers' call about the credit have greatly increased the demand on IRS's …
Date: April 9, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
U.S. Government Financial Statements: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform (open access)

U.S. Government Financial Statements: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform

Testimony issued by the General Accounting Office with an abstract that begins "As in the past four years, GAO was unable to express an opinion on the federal government's consolidated financial statements for fiscal years 2000 and 2001 because of material weaknesses in internal control and accounting and reporting issues. These conditions prevented GAO from providing Congress and American citizens with an opinion as to whether the consolidated financial statements are fairly stated in conformity with U.S. generally accepted accounting principles. Until these problems are adequately addressed, the government will continue to have difficulty (1) reporting its assets, liabilities, and costs; (2) adequately measuring the full cost and financial performance of programs and effectively manage related operations; and (3) adequately safeguarding significant assets and and properly recording transactions."
Date: April 9, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Air Quality Standards: The Decisionmaking Process (open access)

Air Quality Standards: The Decisionmaking Process

This report discusses how the decisions made by the Administrator of the Environmental Protection Agency (EPA) in July 1997 impacted the process by which decisions are made by the agency. The new standards were subject to litigation, oversight hearings, and a Supreme Court ruling. Moreover, issues concerning implementation of the proposed air quality standards were raised.
Date: April 9, 2002
Creator: Blodgett, John E. & Parker, Larry B.
Object Type: Report
System: The UNT Digital Library
Neutron Production Measurements Relevant to Shielding forSpace-Related Activities (open access)

Neutron Production Measurements Relevant to Shielding forSpace-Related Activities

Neutron production cross sections have been measured from290 MeV/nucleon C and 600 MeV/nucleon Ne interacting in a slab ofsimulated Martian regolith/polyethylene composite, and from 400MeV/nucleon Ne interacting in a section of wall materials from theInternational Space Station. Neutron spectra were measured at 7 anglesbetween 5 degrees and 80 degrees, and for neutron energies 5 MeV andgreater. Spectra at forward angles are dominated by the breakup of theprojectile, whereas spectra at back angles show the typical exponentialfalloff with energy that is indicative of decay from the overlap regionand the target remnant. The measured total neutron production crosssections indicate that the regolith/polyethylene composite may be a moreeffective shielding material than the ISS wall materials, in terms of thenumber of neutrons produced.
Date: April 9, 2002
Creator: Heilbronn, Lawrence; Iwata, Yoshiyuki; Murakami, Takeshi; Iwase, Hiroshi; Nakamura, Takashi; Sato, Hisaki et al.
Object Type: Article
System: The UNT Digital Library
Rains County Leader (Emory, Tex.), Vol. 114, No. 43, Ed. 1 Tuesday, April 9, 2002 (open access)

Rains County Leader (Emory, Tex.), Vol. 114, No. 43, Ed. 1 Tuesday, April 9, 2002

Weekly newspaper from Emory, Texas that includes local, state, and national news along with advertising.
Date: April 9, 2002
Creator: Hill, Earl Clyde, Jr.
Object Type: Newspaper
System: The Portal to Texas History
Refinement, testing, and application of an Integrated Data Assimilation/Sounding System (IDASS) for the DOE/ARM Experimental Program. Final report for period September 20, 1990 - May 8, 1997 (open access)

Refinement, testing, and application of an Integrated Data Assimilation/Sounding System (IDASS) for the DOE/ARM Experimental Program. Final report for period September 20, 1990 - May 8, 1997

This report describes work done by NCAR under the ''Refinement, Testing, and Application of an Integrated Data Assimilation/Sounding System (IDASS) for the DOE/ARM Experimental Program''. It includes a discussion of the goals, findings and a list of 27 journal articles, 92 non-refereed papers and 30 other presentations not associated with a formal publication.
Date: April 9, 2002
Creator: Parsons, David B.
Object Type: Report
System: The UNT Digital Library
Determination of the Hall Thruster Operating Regimes (open access)

Determination of the Hall Thruster Operating Regimes

A quasi one-dimensional (1-D) steady-state model of the Hall thruster is presented. For the same discharge voltage two operating regimes are possible -- with and without the anode sheath. For given mass flow rate, magnetic field profile and discharge voltage a unique solution can be constructed, assuming that the thruster operates in one of the regimes. However, we show that for a given temperature profile the applied discharge voltage uniquely determines the operating regime: for discharge voltages greater than a certain value, the sheath disappears. That result is obtained over a wide range of incoming neutral velocities, channel lengths and widths, and cathode plane locations. It is also shown that a good correlation between the quasi 1-D model and experimental results can be achieved by selecting an appropriate electron mobility and temperature profile.
Date: April 9, 2002
Creator: Dorf, L.; Semenov, V.; Raitses, Y. & Fisch, N. J.
Object Type: Report
System: The UNT Digital Library
Factors Affecting the Hydrogen Environment Assisted Cracking Resistance of an AL-Zn-Mg-(Cu) Alloy (open access)

Factors Affecting the Hydrogen Environment Assisted Cracking Resistance of an AL-Zn-Mg-(Cu) Alloy

Precipitation hardenable Al-Zn-Mg alloys are susceptible to hydrogen environment assisted cracking (HEAC) when exposed to aqueous environments. In Al-Zn-Mg-Cu alloys, overaged tempers are used to increase HEAC resistance at the expense of strength but overaging has little benefit in low copper alloys. However, the mechanism or mechanisms by which overaging imparts HEAC resistance is poorly understood. The present research investigated hydrogen uptake, diffusion, and crack growth rate in 90% relative humidity (RH) air for both a commercial copper bearing Al-Zn-Mg-Cu alloy (AA 7050) and a low copper variant of this alloy in order to better understand the factors which affect HEAC resistance. Experimental methods used to evaluate hydrogen concentrations local to a surface and near a crack tip include nuclear reaction analysis (NRA), focused ion beam, secondary ion mass spectroscopy (FIB/SIMS) and thermal desorption spectroscopy (TDS). Results show that overaging the copper bearing alloys both inhibits hydrogen ingress from oxide covered surfaces and decreases the apparent hydrogen diffusion rates in the metal.
Date: April 9, 2002
Creator: Young, G.A. & Scully, J.R.
Object Type: Report
System: The UNT Digital Library
Transparent ZnO-based ohmic contact to p-GaN (open access)

Transparent ZnO-based ohmic contact to p-GaN

Highly conductive ZnO films were fabricated on p-GaN in a two-step process. First, zinc was thermally evaporated on p-GaN. Next, zinc film was oxidized in oxygen flow. To increase the conductivity of ZnO, nitrogen was introduced into zinc during its deposition. The above procedure proved successful in fabricating ZnO of the resistivity of {approx}1 x 10{sup -3} {Omega}cm and resulted in ohmic contacts of resistivity {approx}1 x 10{sup -2} {Omega}cm{sup 2} to low-doped p-GaN, and light transmittance of {approx}75% in the wavelength range of 400-700 nm.
Date: April 9, 2002
Creator: Kaminska, E.; Piotrowska, A.; Golaszewska, K.; Guziewicz, M.; Kruszka, R.; Kudla, A. et al.
Object Type: Article
System: The UNT Digital Library
The Baytown Sun (Baytown, Tex.), Vol. 80, No. 134, Ed. 1 Tuesday, April 9, 2002 (open access)

The Baytown Sun (Baytown, Tex.), Vol. 80, No. 134, Ed. 1 Tuesday, April 9, 2002

Daily newspaper from Baytown, Texas that includes local, state, and national news along with advertising.
Date: April 9, 2002
Creator: Cash, Wanda Garner
Object Type: Newspaper
System: The Portal to Texas History
[Funeral Program for Verile McGarity Wilborn, April 9, 2002] (open access)

[Funeral Program for Verile McGarity Wilborn, April 9, 2002]

Funeral program for Verile McGarity Wilborn (Sister-Baby), born March 24, 1916 and died April 4, 2002. The funeral was held April 9, 2002 at F. E. Lewis Funeral Chapel, officiated by Elder Roger Johnson. Funeral arrangements were made through Lewis Funeral Home and she was buried in Meadowlawn Memorial Park in San Antonio, Texas.
Date: April 9, 2002
Creator: unknown
Object Type: Pamphlet
System: The Portal to Texas History
Thermal Decomposition of New and Aged LX-04 and PBX 9501 (open access)

Thermal Decomposition of New and Aged LX-04 and PBX 9501

One-Dimensional-Time-To-Explosion (ODTX) experiments were conducted to study the thermal decomposition of new and aged LX-04, PBX 9501, HMX class 1 and class 2, Estane and EstaneBDNPA-F (PBX 950 1 plasticized-binder) materials. New and aged LX-04 showed comparable decomposition kinetics. The data for aged PBX 9501 showed slightly longer explosion times at equivalent temperatures. Analysis of the error in time measurement is complicated by several experimental factors but the small time change appears to be experimentally significant. The results suggest that aged PBX 9501 is slightly more thermally stable. The thermal decomposition of these materials were modeled using a coupled thermal and heat transport code (chemical TOPAZ) using separate kinetics for HMX and binder decomposition. The current kinetic models describe the longer explosion times by the loss of plasticizer-binder constituent, which was more thermally reactive.
Date: April 9, 2002
Creator: Tran, T. D.; Tarver, Craig M.; Idar, D. J. & Rodin, W. A.
Object Type: Report
System: The UNT Digital Library
Free Trade Agreements: Impact on U.S. Trade and Implications for U.S. Trade Policy (open access)

Free Trade Agreements: Impact on U.S. Trade and Implications for U.S. Trade Policy

The report is about the Impact on U.S. Trade and Implications for U.S. Trade Policy. The economic impact of FTAs and Relevant Legislation. United States has proposed to engage in negotiations to establish bilateral and free trade agreements with a number of trading partners.
Date: April 9, 2002
Creator: Cooper, William H.
Object Type: Report
System: The UNT Digital Library
Russian Fighter Aircraft Industrial Base: Parallels with the United States? (open access)

Russian Fighter Aircraft Industrial Base: Parallels with the United States?

None
Date: April 9, 2002
Creator: unknown
Object Type: Report
System: The UNT Digital Library
Characterization of 2,6-Diamino-3,5-Dinitropyrazine-1-Oxide (LLM-105) as an Insensitive High Explosive Material (open access)

Characterization of 2,6-Diamino-3,5-Dinitropyrazine-1-Oxide (LLM-105) as an Insensitive High Explosive Material

LLM-105 (2,6-diamino-3,5-dinitropyrazine-1-oxide) is a new molecule which has performance and insensitivity between those of HMX and TATB. Its calculated energy content is about 85% that of HMX and 15% more than that of TATB. It is thermally stable, insensitive to shock, spark and friction and has impact insensitivity level approaching that of TATB. These combined properties make it a realistic high-performance IHE material, attractive for applications that require moderate performance and insensitivity. Several morphologies of LLM-105 and plastic-bonded formulations containing these materials and another binder were prepared and characterized. Their physical properties and detonation spreading characteristics are compared to those of ultrafine TATB. The impact sensitivity (drop hammer results) is sensitive to particle morphologies. Detonation-spreading, spot-size tests on LLM-105 compositions showed higher energy output and superior divergence behavior than is observed for ultrafine TATB. The small-scale safety data, pressing characteristics and results from divergence experiments will be summarized.
Date: April 9, 2002
Creator: Tran, T. D.; Pagoria, P. F.; Hoffman, D. M.; Cutting, J. L.; Lee, R. S. & Simpson, R. L.
Object Type: Article
System: The UNT Digital Library

Ensemble: 2002-04-09 – Flute Choir

Access: Use of this item is restricted to the UNT Community
Ensemble performance at the UNT College of Music Recital Hall.
Date: April 9, 2002
Creator: University of North Texas. Flute Choir.
Object Type: Sound
System: The UNT Digital Library
Altus Times (Altus, Okla.), Vol. 104, No. 21, Ed. 1 Tuesday, April 9, 2002 (open access)

Altus Times (Altus, Okla.), Vol. 104, No. 21, Ed. 1 Tuesday, April 9, 2002

Daily newspaper from Altus, Oklahoma that includes local, state, and national news along with advertising.
Date: April 9, 2002
Creator: Bush, Michael
Object Type: Newspaper
System: The Gateway to Oklahoma History
Superior structural quality of newly developed GaN Pendeo-epitaxial layers (open access)

Superior structural quality of newly developed GaN Pendeo-epitaxial layers

None
Date: April 9, 2002
Creator: Liliental-Weber, Z.; Jasinski, J.; Cherns, D.; Baines, M. & Davis, R.
Object Type: Article
System: The UNT Digital Library
Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 87, No. 178, Ed. 1 Tuesday, April 9, 2002 (open access)

Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 87, No. 178, Ed. 1 Tuesday, April 9, 2002

Daily newspaper from Sapulpa, Oklahoma that includes local, state, and national news along with advertising.
Date: April 9, 2002
Creator: Quinnelly, Lorrie J.
Object Type: Newspaper
System: The Gateway to Oklahoma History
Grid computing : enabling a vision for collaborative research. (open access)

Grid computing : enabling a vision for collaborative research.

In this paper the authors provide a motivation for Grid computing based on a vision to enable a collaborative research environment. The authors vision goes beyond the connection of hardware resources. They argue that with an infrastructure such as the Grid, new modalities for collaborative research are enabled. They provide an overview showing why Grid research is difficult, and they present a number of management-related issues that must be addressed to make Grids a reality. They list projects that provide solutions to subsets of these issues.
Date: April 9, 2002
Creator: von Laszewski, G.
Object Type: Article
System: The UNT Digital Library
Ion-beam Plasma Neutralization Interaction Images (open access)

Ion-beam Plasma Neutralization Interaction Images

Neutralization of the ion beam charge and current is an important scientific issue for many practical applications. The process of ion beam charge and current neutralization is complex because the excitation of nonlinear plasma waves may occur. Computer simulation images of plasma neutralization of the ion beam pulse are presented.
Date: April 9, 2002
Creator: Kaganovich, Igor D.; Startsev, Edward; Klasky, S. & Davidson, Ronald C.
Object Type: Report
System: The UNT Digital Library
[Funeral Program for Mrs. Cloverine Mack, April 9, 2002] (open access)

[Funeral Program for Mrs. Cloverine Mack, April 9, 2002]

Funeral program for Mrs. Cloverine Mack, born December 1, 1913 and died April 3, 2002. The funeral was held April 9, 2002 at Antioch Missionary Baptist Church, officiated by Dr. E. Thurman Walker. Funeral arrangements were made through the Lewis Funeral Home and she was buried in Meadowlawn Memorial Park in San Antonio, Texas.
Date: April 9, 2002
Creator: unknown
Object Type: Pamphlet
System: The Portal to Texas History