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Internet Commerce and State Sales and Use Taxes (open access)

Internet Commerce and State Sales and Use Taxes

State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are required to remit use taxes to their taxing jurisdiction . However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes . Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution.' …
Date: March 31, 2004
Creator: Maguire, Steven
Object Type: Report
System: The UNT Digital Library
The Brand (Abilene, Tex.), Vol. 92, No. 2, Ed. 1, Tuesday, August 31, 2004 (open access)

The Brand (Abilene, Tex.), Vol. 92, No. 2, Ed. 1, Tuesday, August 31, 2004

Weekly student newspaper from Hardin-Simmons University in Abilene, Texas that includes local, state and campus news along with advertising.
Date: August 31, 2004
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Texas Register, Volume 29, Number 53, Pages 12055-12366, December 31, 2004 (open access)

Texas Register, Volume 29, Number 53, Pages 12055-12366, December 31, 2004

A weekly publication, the Texas Register serves as the journal of state agency rulemaking for Texas. Information published in the Texas Register includes proposed, adopted, withdrawn and emergency rule actions, notices of state agency review of agency rules, governor's appointments, attorney general opinions, and miscellaneous documents such as requests for proposals. After adoption, these rulemaking actions are codified into the Texas Administrative Code.
Date: December 31, 2004
Creator: Texas. Secretary of State.
Object Type: Journal/Magazine/Newsletter
System: The Portal to Texas History
The Optimist (Abilene, Tex.), Vol. 92, No. 45, Ed. 1, Wednesday, March 31, 2004 (open access)

The Optimist (Abilene, Tex.), Vol. 92, No. 45, Ed. 1, Wednesday, March 31, 2004

Tri-weekly student newspaper from Abilene Christian University in Abilene, Texas that includes local, state and campus news along with advertising.
Date: March 31, 2004
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
North Texas Daily (Denton, Tex.), Vol. 88, No. 97, Ed. 1 Wednesday, March 31, 2004 (open access)

North Texas Daily (Denton, Tex.), Vol. 88, No. 97, Ed. 1 Wednesday, March 31, 2004

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state and campus news along with advertising.
Date: March 31, 2004
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
North Texas Daily (Denton, Tex.), Vol. 89, No. 1, Ed. 1 Tuesday, August 31, 2004 (open access)

North Texas Daily (Denton, Tex.), Vol. 89, No. 1, Ed. 1 Tuesday, August 31, 2004

Weekly student newspaper from the University of North Texas in Denton, Texas that includes local, state and campus news along with advertising.
Date: August 31, 2004
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Cherokeean Herald (Rusk, Tex.), Vol. 155, No. 6, Ed. 1 Wednesday, March 31, 2004 (open access)

Cherokeean Herald (Rusk, Tex.), Vol. 155, No. 6, Ed. 1 Wednesday, March 31, 2004

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.
Date: March 31, 2004
Creator: Whitehead, Marie
Object Type: Newspaper
System: The Portal to Texas History
The University News (Irving, Tex.), Vol. 33, No. 20, Ed. 1 Wednesday, March 31, 2004 (open access)

The University News (Irving, Tex.), Vol. 33, No. 20, Ed. 1 Wednesday, March 31, 2004

Weekly student newspaper from the University of Dallas in Irving, Texas that includes campus news and commentaries along with advertising.
Date: March 31, 2004
Creator: Kuckelman, Meghan
Object Type: Newspaper
System: The Portal to Texas History

Faculty Recital: 2004-08-31 - James Scott, flute, Leonid Yanovskiy, violin, and Natalia Yuryghina, piano

Access: Use of this item is restricted to the UNT Community
Recital performed at UNT College of Music Concert Hall on August 31, 2004 at 8:00 pm.
Date: August 31, 2004
Creator: Scott, James Copeland; Yanovskiy, Leonid & Yuryghina, Natalia
Object Type: Sound
System: The UNT Digital Library

Ensemble: 2004-07-31 – Opera Theatre

Concert presented at the Lyric Theater at the Murchison Performing Arts Center.
Date: July 31, 2004
Creator: Homer, Paula; Dubberly, Elizabeth King & Dubberly, Stephen
Object Type: Sound
System: The UNT Digital Library
Dallas Voice (Dallas, Tex.), Vol. 21, No. 34, Ed. 1 Friday, December 31, 2004 (open access)

Dallas Voice (Dallas, Tex.), Vol. 21, No. 34, Ed. 1 Friday, December 31, 2004

Weekly newspaper from Dallas, Texas that includes local, state, and national news and advertising of interest to the Lesbian, Gay, Bisexual, and Transgender (LGBT) community.
Date: December 31, 2004
Creator: Vercher, Dennis
Object Type: Newspaper
System: The UNT Digital Library
The Rambler (Fort Worth, Tex.), Vol. 91, No. 8, Ed. 1 Wednesday, March 31, 2004 (open access)

The Rambler (Fort Worth, Tex.), Vol. 91, No. 8, Ed. 1 Wednesday, March 31, 2004

Weekly student newspaper from Texas Wesleyan University in Fort Worth, Texas that includes campus and local news along with advertising.
Date: March 31, 2004
Creator: Nettles, Marc
Object Type: Newspaper
System: The Portal to Texas History
Results-Oriented Government: GPRA Has Established a Solid Foundation for Achieving Greater Results (open access)

Results-Oriented Government: GPRA Has Established a Solid Foundation for Achieving Greater Results

Testimony issued by the General Accounting Office with an abstract that begins "The Government Performance and Results Act (GPRA) has been in effect for 10 years. In that context, the subcommittee asked GAO to discuss our recent report, Results- Oriented Government: GPRA Has Established a Solid Foundation for Achieving Greater Results. Our testimony addresses the effectiveness of GPRA in creating a focus on results in the federal government."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Business Transformation (open access)

Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Business Transformation

Testimony issued by the General Accounting Office with an abstract that begins "GAO has issued several reports pertaining to the Department of Defense's (DOD) architecture and systems modernization efforts which revealed that many of the underlying conditions that contributed to the failure of prior DOD efforts to improve its business systems remain fundamentally unchanged. The Subcommittee on Terrorism, Unconventional Threats and Capabilities, House Committee on Armed Services, asked GAO to provide its perspectives on (1) the impact long-standing financial and related business weaknesses continue to have on DOD, (2) the underlying causes of DOD business transformation challenges, and (3) DOD business transformation efforts. In addition, GAO reiterates the key elements to successful reform: (1) an integrated business transformation strategy, (2) sustained leadership and resource control, (3) clear lines of responsibility and accountability, (4) results-oriented performance, (5) appropriate incentives and consequences, (6) an enterprise architecture to guide reform efforts, and (7) effective monitoring and oversight. GAO also offers two suggestions for legislative consideration that are intended to improve the likelihood of meaningful, broad-based financial management and related business reform at DOD."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Homeland Security: Summary of Challenges Faced in Targeting Oceangoing Cargo Containers for Inspection (open access)

Homeland Security: Summary of Challenges Faced in Targeting Oceangoing Cargo Containers for Inspection

Testimony issued by the General Accounting Office with an abstract that begins "After the attacks of September 11, 2001, concerns intensified that terrorists would attempt to smuggle a weapon of mass destruction into the United States. One possible method is to use one of the 7 million cargo containers that arrive at our seaports each year. Addressing the potential threat posed by the movement of oceangoing cargo containers falls to the Department of Homeland Security's U.S. Customs and Border Protection (CBP). Since CBP cannot inspect all arriving cargo containers, it uses a targeting strategy, including an Automated Targeting System. This system targets containers for inspection based on perceived level of risk. In this testimony, GAO summarizes its work on (1) whether the development of CBP's targeting strategy is consistent with recognized key risk management and modeling practices and (2) how well the strategy has been implemented at selected seaports."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
VA Health Care: Veterans at Risk from Inconsistent Screening of Practitioners (open access)

VA Health Care: Veterans at Risk from Inconsistent Screening of Practitioners

Testimony issued by the General Accounting Office with an abstract that begins "The Department of Veterans Affairs (VA) employs about 190,000 individuals including physicians, nurses, and therapists at its facilities. It supplements these practitioners with contract staff and medical residents. Cases of practitioners causing intentional harm to patients have raised concerns about VA's screening of practitioners' professional credentials and personal backgrounds. This testimony is based on GAO's report VA Health Care: Improved Screening of Practitioners Would Reduce Risk to Veterans, GAO-04-566 (Mar. 31, 2004). GAO was asked to (1) identify and assess the extent to which selected VA facilities comply with existing key VA screening requirements and (2) determine the adequacy of these requirements for its practitioners."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federal-Aid Highways: Trends, Effect on State Spending, and Options for Future Program Design (open access)

Federal-Aid Highways: Trends, Effect on State Spending, and Options for Future Program Design

A letter report issued by the Government Accountability Office with an abstract that begins "In 2004, both houses of Congress approved separate legislation to reauthorize the federal-aid highway program to help meet the Nation's surface transportation needs, enhance mobility, and promote economic growth. Both bills also recognized that the Nation faces significant transportation challenges in the future, and each established a National Commission to assess future revenue sources for the Highway Trust Fund and to consider the roles of the various levels of government and the private sector in meeting future surface transportation financing needs. This report (1) updates information on trends in federal, state, and local capital investment in highways; (2) assesses the influence that federal-aid highway grants have had on state and local highway spending; (3) discusses the implications of these trends for the federal-aid highway program; and (4) discusses options for the federal-aid highway program."
Date: August 31, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Architect of the Capitol: Midyear Status Report on Implementation of Management Review Recommendations (open access)

Architect of the Capitol: Midyear Status Report on Implementation of Management Review Recommendations

A letter report issued by the Government Accountability Office with an abstract that begins "The Conference Report on the Consolidated Appropriations Resolution, 2003, directed GAO to monitor AOC's progress in implementing recommendations contained in GAO's management review of AOC's operations, issued in January 2003. This is the second status report in which GAO examines the actions taken by AOC to implement selected GAO recommendations. Additionally, the Consolidated Appropriations Resolution, 2003, mandated GAO to assess AOC's Chief Operating Officer's (COO) action plan. This report provides that assessment."
Date: August 31, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Small Business Administration: Model for 7(a) Program Subsidy Had Reasonable Equations, but Inadequate Documentation Hampered External Reviews (open access)

Small Business Administration: Model for 7(a) Program Subsidy Had Reasonable Equations, but Inadequate Documentation Hampered External Reviews

A letter report issued by the General Accounting Office with an abstract that begins "The Small Business Administration (SBA) approved about $8.6 billion in loan guarantees through its 7(a) loan program in fiscal year 2003. SBA must estimate the subsidy cost of this program. Since fiscal year 2003, SBA has been using econometric modeling to estimate the subsidy. This report reviews SBA's estimation methodology and equations, assesses the default and recovery rates the model produced, identifies ways to enhance the estimates' reliability, describes the process for developing the model, and analyzes SBA's data."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
FBI Transformation: Data Inconclusive on Effects of Shift to Counterterrorism-Related Priorities on Traditional Crime Enforcement (open access)

FBI Transformation: Data Inconclusive on Effects of Shift to Counterterrorism-Related Priorities on Traditional Crime Enforcement

A letter report issued by the Government Accountability Office with an abstract that begins "As a result of the terrorist attacks of September 11, 2001, the Federal Bureau of Investigation (FBI) has committed to a transformation to increase its focus on national security. The FBI has shifted agent resources to its top priorities of counterterrorism, counterintelligence, and cyber crime. Some of these agent resources were shifted away from drug, white-collar, and violent crime enforcement programs. The FBI's drug program has sustained, by far, the largest reduction in FBI agent workforce--about 550 positions, or more than 80 percent of the nonsupervisory field agents who were permanently reprogrammed. In addition, the FBI has had a continuing need to temporarily redirect agents from drug, white-collar, and violent crime enforcement to address counterterrorism-related workload demands. While GAO and other organizations have focused considerable attention on the progress of the FBI's transformation, this report addresses questions about the extent to which the shift in resources has affected federal efforts to combat drug, white-collar, and violent crime and whether other agencies, including the Drug Enforcement Administration (DEA) in the drug enforcement area, are filling gaps created by FBI resource shifts."
Date: August 31, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Small Business Administration: SBA Followed Appropriate Policies and Procedures for September 11 Disaster Loan Applications (open access)

Small Business Administration: SBA Followed Appropriate Policies and Procedures for September 11 Disaster Loan Applications

A letter report issued by the Government Accountability Office with an abstract that begins "The Small Business Administration (SBA) played a key role in assisting small businesses affected by the September 11, 2001 terrorist attacks by providing over $1 billion in disaster loans to businesses that sustained physical damage or economic injury. Small businesses in the immediate areas of the attacks and others nationwide that suffered related economic injury were eligible to apply for disaster loans. SBA declined or withdrew about half of these loan applications. SBA's disaster loans are direct federal government loans provided at a subsidized interest rate. In response to concerns that more small businesses impacted by September 11 could have benefited from SBA's disaster loans, GAO conducted a review of its Disaster Loan Program. Specifically, GAO addressed the following questions: (1) Are the disaster program policies consistent with the law and the overall mission of SBA's Disaster Loan Program? (2) What were SBA's underwriting policies and criteria for September 11 Economic Injury Disaster Loans (EIDL) and how did they compare with those applied by nonprofit lenders that were active in New York City after September 11? (3) Did SBA correctly apply its policies and procedures in …
Date: August 31, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Tax Administration: IRS Needs to Consider Options for Revising Regulations to Increase the Accuracy of Social Security Numbers on Wage Statements (open access)

Tax Administration: IRS Needs to Consider Options for Revising Regulations to Increase the Accuracy of Social Security Numbers on Wage Statements

A letter report issued by the Government Accountability Office with an abstract that begins "Inaccurate social security numbers (SSN) on wage statements contribute to growth in the Social Security Administration's (SSA) Earnings Suspense File, increase the Internal Revenue Service's (IRS) workload to ensure that wages are properly identified for those earning them, and burden individuals who must work with SSA and IRS to resolve disputes that may affect their social security benefits and tax obligations. IRS's ability to penalize employers for submitting inaccurate SSNs on wage statements is intended to promote SSN accuracy. Items GAO was asked to describe included: (1) the statutory provisions authorizing IRS to penalize employers who file wage statements with inaccurate SSNs; (2) IRS's program to penalize such employers; and (3) the extent IRS's program meets legislative requirements, the likelihood of any penalties, and any program changes being considered."
Date: August 31, 2004
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Homeland Security: Selected Recommendations from Congressionally Chartered Commissions and GAO (open access)

Homeland Security: Selected Recommendations from Congressionally Chartered Commissions and GAO

A letter report issued by the General Accounting Office with an abstract that begins "Terrorist attacks, both before and after September 11, 2001, have increased congressional concerns regarding the complexity, funding, and oversight of federal programs designed to combat terrorism and ensure homeland security. Hundreds of recommendations have been made by nationally chartered commissions and GAO to further improve our nation's strategic planning and program development in homeland security. GAO was asked to review the reports of selected congressionally chartered commissions and previously issued GAO reports and testimonies in order to identify the strategic recommendations made and organize them both by critical mission area and topic area."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Flood Map Modernization: Program Strategy Shows Promise, but Challenges Remain (open access)

Flood Map Modernization: Program Strategy Shows Promise, but Challenges Remain

A letter report issued by the General Accounting Office with an abstract that begins "Flood maps identify areas at greatest risk of flooding and provide the foundation for the National Flood Insurance Program (NFIP) managed by the Federal Emergency Management Agency (FEMA). The maps are used by (1) communities to establish minimum building standards designed to reduce the impact of flooding, (2) FEMA to set insurance rates, and (3) lenders to identify property owners who are required to purchase flood insurance. Nearly 70 percent of all flood maps are more than 10 years old, according to FEMA. In an effort to update its flood maps, FEMA is implementing a $1 billion, 5-year map modernization program. GAO was asked to review the progress of FEMA's map modernization program."
Date: March 31, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library