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Defined Benefit Plans: Proposed Plan Buyouts by Financial Firms Pose Potential Risks and Benefits (open access)

Defined Benefit Plans: Proposed Plan Buyouts by Financial Firms Pose Potential Risks and Benefits

A letter report issued by the Government Accountability Office with an abstract that begins "Some U.S. financial and pension consulting firms have recently proposed alternatives to terminating a defined benefit (DB) pension plan and contracting with insurance companies to pay promised benefits. In their proposals, a plan sponsor would typically transfer the assets and liabilities of a hard-frozen DB plan--one in which all participant benefit accruals have ceased--along with additional money, to a financial entity, which would become the new sponsor. Such buyouts would have implications for participants, plan sponsors, and the Pension Benefit Guaranty Corporation (PBGC), the federal agency that insures private DB plans. This report addresses the following questions: (1) What is the basic model of proposed sales of frozen DB plans to third-party financial firms and how does it compare with a standard plan termination? (2) What are the potential risks and benefits of plan buyouts for participants, PBGC, plan sponsors, and other stakeholders? To address these questions, GAO reviewed proposed models for plan buyouts and analyzed regulatory and statutory issues associated with terminations and buyouts. GAO also interviewed labor and pension advocacy groups, pension regulatory agencies, and pension experts."
Date: March 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Nuclear Security: Better Oversight Needed to Ensure That Security Improvements at Lawrence Livermore National Laboratory Are Fully Implemented and Sustained (open access)

Nuclear Security: Better Oversight Needed to Ensure That Security Improvements at Lawrence Livermore National Laboratory Are Fully Implemented and Sustained

A letter report issued by the Government Accountability Office with an abstract that begins "In April 2008, the Department of Energy's (DOE) security inspection at Lawrence Livermore National Laboratory (LLNL) found significant weaknesses, particularly in LLNL's protective force's ability to assure the protection of weapons-grade (special) nuclear material. LLNL is overseen by the National Nuclear Security Administration (NNSA), a separately organized agency within DOE, and managed by a contractor. NNSA is planning to remove most of the special nuclear material from LLNL. GAO was asked to (1) characterize security deficiencies identified in the 2008 inspection; (2) determine the factors that contributed to these deficiencies; (3) identify LLNL's corrective actions to address security deficiencies; and (4) assess LLNL's plan to permanently remove the riskiest special nuclear material from its site. To conduct this work, GAO visited LLNL, reviewed numerous documents and plans, and interviewed LLNL and NNSA security officials."
Date: March 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Credit Reporting Literacy: Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts (open access)

Credit Reporting Literacy: Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to a mandate in the Fair and Accurate Credit Transactions Act (FACT Act) of 2003 requiring GAO to assess consumers' understanding of credit reporting. The FACT Act, among other things, extended provisions governing the credit reporting system and addressed ongoing concerns about inaccuracies in credit reports. For example, the act expanded access to credit information by entitling consumers to one free credit report each year. It also established the Financial Literacy and Education Commission (FLEC) to improve consumers' understanding of credit issues. This report examines consumers' understanding and use of credit reports and scores and the dispute process and looks at factors that may influence their understanding of credit reporting."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls (open access)

Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Effective information security controls are essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security policies and artifacts, interviewed pertinent officials, and conducted tests and observations of controls in operation."
Date: March 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
EPA Paperwork: Burden Estimate Increasing Despite Reduction Claims (open access)

EPA Paperwork: Burden Estimate Increasing Despite Reduction Claims

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Environmental Protection Agency's (EPA) paperwork burden, focusing on: (1) the general dimensions of EPA's paperwork requirements and the agency's progress toward reducing the burden that those requirements impose; (2) the process that EPA used to develop paperwork burden-hour estimates for its largest information collections as of September 30, 1998, and gauge the credibility of those estimates; (3) EPA's largest paperwork burden-hour reductions between September 30, 1995, and September 30, 1998, and gauge the credibility of those reductions; and (4) EPA's Reinventing Environmental Information initiative and the agency's new Office of Environmental Information."
Date: March 16, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Department of Homeland Security: A Comprehensive and Sustained Approach Needed to Achieve Management Integration (open access)

Department of Homeland Security: A Comprehensive and Sustained Approach Needed to Achieve Management Integration

A letter report issued by the Government Accountability Office with an abstract that begins "The creation of the Department of Homeland Security (DHS) represents one of the largest reorganizations of government agencies and operations in recent history. Significant management challenges exist for DHS as it merges the multiple management systems and processes from its 22 originating agencies in functional areas such as human capital and information technology. GAO was asked to identify opportunities for DHS to improve its management integration."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Management: Progress in Implementing the 1996 Electronic Freedom of Information Act Amendments (open access)

Information Management: Progress in Implementing the 1996 Electronic Freedom of Information Act Amendments

A letter report issued by the General Accounting Office with an abstract that begins "The Electronic Freedom of Information Act Amendments, known as e-FOIA, require federal agencies to make certain types of information available for public inspection. GAO reviewed 25 federal agencies and found that they have implemented many of the e-FOIA provisions. However, agencies have not made all required documents electronically available. Furthermore, the Department of Justice and other federal agencies have implemented reporting provisions required by e-FOIA, including annual workload reports. Although these reports provide a good overview of FOIA activities across the government, data quality issues limit their usefulness."
Date: March 16, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
DOD Competitive Sourcing: Effects of A-76 Studies on Federal Employees' Employment, Pay, and Benefits Vary (open access)

DOD Competitive Sourcing: Effects of A-76 Studies on Federal Employees' Employment, Pay, and Benefits Vary

A letter report issued by the General Accounting Office with an abstract that begins "Office of Management and Budget Circular A-76 competitions have reduced the estimated costs of Defense Department activities primarily through reducing the number of positions needed to perform activities being studied. The impact on employment, pay, and benefits of individual employees affected by A-76 studies varies depending on factors such as the results of the competitions, the availability of other government jobs, and other individual factors such as retirement eligibility. Pay may also be affected by the location and technical nature of the work. These factors make it difficult to draw universal conclusions about the effects of A-76 decisions on affected federal employees; employment options, pay, and benefits. GAO's analysis of three completed A-76 studies showed that about half of the civilian government employees remained in federal service following the studies, either in the new or another government organization with similar pay and benefits. There were relatively few involuntary separations."
Date: March 16, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Senior Executive Service: Diversity Increased in the Past Decade (open access)

Senior Executive Service: Diversity Increased in the Past Decade

A letter report issued by the General Accounting Office with an abstract that begins "This report analyzes the gender and racial/ethnic diversity in the career Senior Executive Service (SES) governmentwide. GAO examines (1) whether the composition of the career SES changed during the 10-year period ending in fiscal year 1999 to include more minorities and women, (2) what proportion of women and minorities were appointed to the career SES annually during this 10-year period and whether the appointments reflected the SES "pipeline"--the group from which new SES members were generally appointed, and (3) how the representation of women and minority employees in the career SES as of fiscal year 1999 compared with other labor forces. GAO found that the representation of women and minorities in the career SES steadily increased during the 1990's, with the proportion of women going from 10 percent in 1990 to 22 percent in 1999. Similarly, the percentage of minority members went from seven percent to about 13 percent. The vast majority of these appointments came from within the ranks of GS-15 employees. Women and minorities had a somewhat lower representation in the SES when compared to other labor forces."
Date: March 16, 2001
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Tax Administration: IRS' Use of Nonaudit Contacts (open access)

Tax Administration: IRS' Use of Nonaudit Contacts

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) use of nonaudit contacts with taxpayers, focusing on: (1) the frequency of use, variation in timing, and types of taxpayer responses for three major types of nonaudit contacts; and (2) analyzing the IRS' use of data from the three types of nonaudit contacts to improve compliance and service to taxpayers."
Date: March 16, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Climate Change: Financial Risks to Federal and Private Insurers in Coming Decades Are Potentially Significant (open access)

Climate Change: Financial Risks to Federal and Private Insurers in Coming Decades Are Potentially Significant

A letter report issued by the Government Accountability Office with an abstract that begins "Weather-related events have cost the nation billions of dollars in damages over the past decade. Many of these losses are borne by private insurers and by two federal insurance programs--the National Flood Insurance Program (NFIP), which insures properties against flooding, and the Federal Crop Insurance Corporation (FCIC), which insures crops against drought or other weather disasters. GAO was asked to (1) describe how climate change may affect future weather-related losses, (2) determine past insured weather-related losses, and (3) determine what major private insurers and federal insurers are doing to prepare for potential increases in such losses. In response, among other things, GAO reviewed key scientific assessments; analyzed insured loss data; and contacted private insurers, NFIP, and FCIC."
Date: March 16, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Curators' Evaluation of WAS Release 2/3 (open access)

Curators' Evaluation of WAS Release 2/3

This report discusses the curators' evaluation of WAS release 2/3, part of the Web-at-Risk project.
Date: March 16, 2007
Creator: Murray, Kathleen R.
System: The UNT Digital Library
SCALE-4 Analysis of LaSalle Unit 1 BWR Commercial Reactor Critical Configuration (open access)

SCALE-4 Analysis of LaSalle Unit 1 BWR Commercial Reactor Critical Configuration

Five commercial reactor criticals (CRCs) for the LaSalle Unit 1 boiling-water reactor have been analyzed using KENO V.a, the Monte Carlo criticality code of the SCALE 4 code system. The irradiated fuel assembly isotopics for the criticality analyses were provided by the Waste Package Design team at the Yucca Mountain Project in the United States, who performed the depletion calculations using the SAS2H sequence of SCALE 4. The reactor critical measurements involved two beginning-of-cycle and three middle-of-cycle configurations. The CRCs involved relatively low-cycle burnups, and therefore contained a relatively high gadolinium poison content in the reactor assemblies. This report summarizes the data and methods used in analyzing the critical configurations and assesses the sensitivity of the results to some of the modeling approximations used to represent the gadolinium poison distribution within the assemblies. The KENO V.a calculations, performed using the SCALE 44GROUPNDF5 ENDF/B-V cross-section library, yield predicted k{sub eff} values within about 1% {Delta}k/k relative to reactor measurements for the five CRCs using general 8-pin and 9-pin heterogeneous gadolinium poison pin assembly models.
Date: March 16, 2000
Creator: Gauld, I. C.
System: The UNT Digital Library
Effects of WENO flux reconstruction order and spatial resolution on reshocked two-dimensional Richtmyer-Meshkov instability (open access)

Effects of WENO flux reconstruction order and spatial resolution on reshocked two-dimensional Richtmyer-Meshkov instability

Finite-difference weighted essentially non-oscillatory (WENO) simulations of the reshocked two-dimensional single-mode Richtmyer-Meshkov instability using third-, fifth- and ninth-order spatial flux reconstruction and uniform spatial grid resolutions corresponding to 128, 256 and 512 points per initial perturbation wavelength are presented. The dependence of the density, vorticity, simulated density Schlieren and baroclinic production fields, mixing layer width, circulation deposition, mixing profiles, chemical products and mixing fractions, energy spectra, statistics, probability distribution functions, effective turbulent kinetic energy and enstrophy production/dissipation rates, numerical Reynolds numbers, and effective numerical viscosity on the order and resolution is comprehensively investigated to long evolution times. The results are interpreted using the computed implicit numerical diffusion arising from the truncation errors in the characteristic projection-based WENO method. It is quantitatively shown that simulations with higher order and higher resolution have lower numerical dissipation. The sensitivity of the quantities considered to the order and resolution is further amplified following reshock, when the energy deposition on the evolving interface by the second shock-interface interaction induces the formation of small-scale structures. Simulations using lower orders of reconstruction and on coarser grids preserve large-scale structures and flow symmetry to late times, while simulations using higher orders of reconstruction and on finer grids exhibit …
Date: March 16, 2006
Creator: Latini, M; Schilling, O & Don, W
System: The UNT Digital Library
European Union Biofuels Policy and Agriculture: An Overview (open access)

European Union Biofuels Policy and Agriculture: An Overview

None
Date: March 16, 2006
Creator: Schnepf, Randy
System: The UNT Digital Library
Fishery, Aquaculture, and Marine Mammal Legislation in the 109th Congress (open access)

Fishery, Aquaculture, and Marine Mammal Legislation in the 109th Congress

Fish and marine mammals are important resources in open ocean and nearshore coastal areas. Many laws and regulations guide the management of these resources by federal agencies. This report contains information on commercial and sport fisheries, aquaculture, and marine mammals and issues related to the 109th Congress.
Date: March 16, 2006
Creator: Buck, Eugene H.
System: The UNT Digital Library
Ecuador: Political and Economic Situation and U.S. Relations (open access)

Ecuador: Political and Economic Situation and U.S. Relations

None
Date: March 16, 2005
Creator: Ribando, Clare M.
System: The UNT Digital Library
The National Counterterrorism Center: Implementation Challenges and Issues for Congress (open access)

The National Counterterrorism Center: Implementation Challenges and Issues for Congress

None
Date: March 16, 2005
Creator: unknown
System: The UNT Digital Library
Status of Issues in U.S. Edge-Plasma Research and Priority Topics for the Next Five Years (open access)

Status of Issues in U.S. Edge-Plasma Research and Priority Topics for the Next Five Years

The Edge Coordinating Committee (ECC) was formed in July 14-15, 2004 when OFES Theory Team invited 14 plasma researchers to a two-day meeting in Germantown, MD to discuss the state of edge-plasma research in the U.S. with a focus on theory and modeling (see http://www.mfescience.org/ecc/ ecc/). At that time, OFES tasked the ECC with providing, in about a six month period, a report on the present status of key issues in this area together with a roadmap of what range of activities should be undertaken in the next five years to resolve these issues. This document is a response to that charge. Future edge-plasma research described here is assumed to fit into a budget constraint of a ''flat budget,'' with some additional activities cited for budget increases of as much as 50%. To obtain some measure of the relative fraction of OFES Theory funding presently devoted to edge plasma research, the OFES Theory Team informally surveyed funded work they support in this area at National Labs, Universities, and industry. John Mandrekas reported to us that approximately 10% of the present budget goes to edge-physics areas at 10 institutions, for a total of {approx}$2.5M each year. While not explicitly estimated, we …
Date: March 16, 2005
Creator: Bateman, G.; Chang, C.; Fenstermacher, M.; Guzdar, P.; Hahm, T. S.; Krasheninnikov, S. et al.
System: The UNT Digital Library
Foreign Assistance Authorization Act, FY2005 (open access)

Foreign Assistance Authorization Act, FY2005

None
Date: March 16, 2004
Creator: Nowels, Larry
System: The UNT Digital Library
Texas Stonewall Democratic Caucus Custom Report (open access)

Texas Stonewall Democratic Caucus Custom Report

Custom report with a net income of $355.00 for the period ending on March 16, 2001. There is a balance sheet of total liabilities and equity of $355.00. Included is a general ledger of all the financial transactions as of March 16, 2001. Also, there is an Officers and Board of Directors phone list.
Date: March 16, 2001
Creator: unknown
System: The UNT Digital Library
Alara Assessment of Settler Sludge Sampling Methods (open access)

Alara Assessment of Settler Sludge Sampling Methods

The purpose of this assessment is to compare underwater and above water settler sludge sampling methods to determine if the added cost underwater sampling for the sole purpose of worker dose reductions is justified.
Date: March 16, 2009
Creator: La, Nelsen
System: The UNT Digital Library
Structured hints : extracting and abstracting domain expertise. (open access)

Structured hints : extracting and abstracting domain expertise.

We propose a new framework for providing information to help optimize domain-specific application codes. Its design addresses problems that derive from the widening gap between the domain problem statement by domain experts and the architectural details of new and future high-end computing systems. The design is particularly well suited to program execution models that incorporate dynamic adaptive methodologies for live tuning of program performance and resource utilization. This new framework, which we call 'structured hints', couples a vocabulary of annotations to a suite of performance metrics. The immediate target is development of a process by which a domain expert describes characteristics of objects and methods in the application code that would not be readily apparent to the compiler; the domain expert provides further information about what quantities might provide the best indications of desirable effect; and the interactive preprocessor identifies potential opportunities for the domain expert to evaluate. Our development of these ideas is progressing in stages from case study, through manual implementation, to automatic or semi-automatic implementation. In this paper we discuss results from our case study, an examination of a large simulation of a neural network modeled after the neocortex.
Date: March 16, 2009
Creator: Hereld, M.; Stevens, R.; Sterling, T.; Gao, G. R.; Science, Mathematics and Computer; Tech., California Inst. of et al.
System: The UNT Digital Library
21st Century Community Learning Centers in P.L. 107-110: Background and Funding (open access)

21st Century Community Learning Centers in P.L. 107-110: Background and Funding

This report summarizes the major provisions of the reauthorized 21st Century Community Learning Centers (21st CCLC) program. It includes sections on fundings, national reservations, formula grants to states, competitive local grants, history, program effectiveness, and relevant legislation in the 107th Congress.
Date: March 16, 2004
Creator: McCallion, Gail
System: The UNT Digital Library