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Adoption Tax Credit: IRS Can Reduce Audits and Refund Delays (open access)

Adoption Tax Credit: IRS Can Reduce Audits and Refund Delays

A letter report issued by the Government Accountability Office with an abstract that begins "The federal adoption tax credit, established in 1996, was amended in 2010. These amendments included making the credit refundable (meaning taxpayers could receive payments in excess of their tax liability) and increasing the maximum allowable credit to $13,170 of qualified adoption expenses for tax year 2010. As of August 20, 2011, taxpayers filed just under 100,000 returns, claiming about $1.2 billion in adoption credits. Following these changes, the Internal Revenue Service (IRS) developed a strategy for processing adoption credit claims. GAO was asked to (1) describe IRS's strategy for ensuring compliance with the adoption credit for the 2011 filing season, (2) assess IRS's related communication with taxpayers and stakeholders, and (3) assess its processing and audit of claims. To conduct its analysis, GAO analyzed IRS data and documents, interviewed IRS officials, observed IRS examiners, and interviewed other stakeholders."
Date: October 20, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
OFFICE OF TECHNOLOGY INNOVATION AND DEVELOPMENT TECHNOLOGY DEVELOPMENT REPORT FY2011 (open access)

OFFICE OF TECHNOLOGY INNOVATION AND DEVELOPMENT TECHNOLOGY DEVELOPMENT REPORT FY2011

None
Date: October 20, 2011
Creator: Bush, S. & Douglas, B.
System: The UNT Digital Library
Aerosol Mass Spectrometry via Laser-Induced Incandescence Particle Vaporization Final Report (open access)

Aerosol Mass Spectrometry via Laser-Induced Incandescence Particle Vaporization Final Report

We have successfully developed and commercialized a soot particle aerosol mass spectrometer (SP-AMS) instrument to measure mass, size, and chemical information of soot particles in ambient environments. The SP-AMS instrument has been calibrated and extensively tested in the laboratory and during initial field studies. The first instrument paper describing the SP-AMS has been submitted for publication in a peer reviewed journal and there are several related papers covering initial field studies and laboratory studies that are in preparation. We have currently sold 5 SP-AMS instruments (either as complete systems or as SP modules to existing AMS instrument operators).
Date: October 20, 2011
Creator: Onasch, Timothy B.
System: The UNT Digital Library
NEAR FIELD MODELING OF SPE1 EXPERIMENT AND PREDICTION OF THE SECOND SOURCE PHYSICS EXPERIMENTS (SPE2) (open access)

NEAR FIELD MODELING OF SPE1 EXPERIMENT AND PREDICTION OF THE SECOND SOURCE PHYSICS EXPERIMENTS (SPE2)

Motion along joints and fractures in the rock has been proposed as one of the sources of near-source shear wave generation, and demonstrating the validity of this hypothesis is a focal scientific objective of the source physics experimental campaign in the Climax Stock granitic outcrop. A modeling effort has been undertaken by LLNL to complement the experimental campaign, and over the long term provide a validated computation capability for the nuclear explosion monitoring community. The approach involves performing the near-field nonlinear modeling with hydrodynamic codes (e.g., GEODYN, GEODYN-L), and the far-field seismic propagation with an elastic wave propagation code (e.g., WPP). the codes will be coupled together to provide a comprehensive source-to-sensor modeling capability. The technical approach involves pre-test predictions of each of the SPE experiments using their state of the art modeling capabilities, followed by code improvements to alleviate deficiencies identified in the pre-test predictions. This spiral development cycle wherein simulations are used to guide experimental design and the data from the experiment used to improve the models is the most effective approach to enable a transition from the descriptive phenomenological models in current use to the predictive, hybrid physics models needed for a science-based modeling capability for nuclear …
Date: October 20, 2011
Creator: Antoun, T; Xu, H; Vorobiev, O & Lomov, I
System: The UNT Digital Library
Final Report for "Extending BOUT++ for Solution of Edge Plasma Equations for Use in Whole Device Simulation of Tokamaks" (open access)

Final Report for "Extending BOUT++ for Solution of Edge Plasma Equations for Use in Whole Device Simulation of Tokamaks"

In this Phase I project we have extended the BOUT++ code to solve edge fluid equations. We added a simple neutral fluid model, created a mesh generator as well as collected a set of difficult test problems for benchmarking edge codes. The work in this project should be useful as a starting point to build a complete set of edge fluid equations in BOUT++ that would enhance its ability to not only perform edge turbulence calculations, but also allow the coupled transport-turbulence equations evolved in an efficient manner.
Date: October 20, 2011
Creator: Hakim, Ammar H
System: The UNT Digital Library
RIKEN/RBRC Workshop: future Directions in High Energy QCD (open access)

RIKEN/RBRC Workshop: future Directions in High Energy QCD

None
Date: October 20, 2011
Creator: A., Baltz
System: The UNT Digital Library
RESULTS FOR THE THIRD QUARTER 2011 TANK 50 WAC SLURRY SAMPLE: CHEMICAL AND RADIONUCLIDE CONTAMINANT RESULTS (open access)

RESULTS FOR THE THIRD QUARTER 2011 TANK 50 WAC SLURRY SAMPLE: CHEMICAL AND RADIONUCLIDE CONTAMINANT RESULTS

The Saltstone Facility is designed and permitted to immobilize and dispose of low-level radioactive and hazardous liquid waste (salt solution) remaining from the processing of radioactive material at the Savannah River Site. Low-level waste (LLW) streams from the Effluent Treatment Project (ETP), H-Canyon, and the decontaminated salt solution product from the Actinide Removal Process/Modular Caustic Side Solvent Extraction (CSSX) Unit (ARP/MCU) process are stored in Tank 50 until the LLW can be transferred to the Saltstone Facility for treatment and disposal. The LLW must meet the specified waste acceptance criteria (WAC) before it is processed into saltstone. The specific chemical and radionuclide contaminants and their respective WAC limits are in the current Saltstone WAC. Waste Solidification Engineering (WSE) requested that Savannah River National Laboratory (SRNL) perform quarterly analysis on saltstone samples. The concentrations of chemical and radionuclide contaminants are measured to ensure the saltstone produced during each quarter is in compliance with the current WAC. This report documents the concentrations of chemical and radionuclide contaminants for the 2011 Third Quarter samples collected from Tank 50 on July 7, 2011 and discusses those results in further detail than the previously issued results report.
Date: October 20, 2011
Creator: Reigel, M.
System: The UNT Digital Library
Modeling the performance and cost of lithium-ion batteries for electric-drive vehicles. (open access)

Modeling the performance and cost of lithium-ion batteries for electric-drive vehicles.

This report details the Battery Performance and Cost model (BatPaC) developed at Argonne National Laboratory for lithium-ion battery packs used in automotive transportation. The model designs the battery for a specified power, energy, and type of vehicle battery. The cost of the designed battery is then calculated by accounting for every step in the lithium-ion battery manufacturing process. The assumed annual production level directly affects each process step. The total cost to the original equipment manufacturer calculated by the model includes the materials, manufacturing, and warranty costs for a battery produced in the year 2020 (in 2010 US$). At the time this report is written, this calculation is the only publically available model that performs a bottom-up lithium-ion battery design and cost calculation. Both the model and the report have been publically peer-reviewed by battery experts assembled by the U.S. Environmental Protection Agency. This report and accompanying model include changes made in response to the comments received during the peer-review. The purpose of the report is to document the equations and assumptions from which the model has been created. A user of the model will be able to recreate the calculations and perhaps more importantly, understand the driving forces for …
Date: October 20, 2011
Creator: Nelson, P. A.; Gallagher, K. G.; Bloom, I. & Dees, D. W.
System: The UNT Digital Library
China Naval Modernization: Implications for U.S. Navy Capabilities—Background and Issues for Congress (open access)

China Naval Modernization: Implications for U.S. Navy Capabilities—Background and Issues for Congress

This report provides background and Issues of Congress focusing on the potential implications of China's naval modernization for future required U.S. Navy capabilities.
Date: October 20, 2011
Creator: O'Rourke, Ronald
System: The UNT Digital Library
Health Insurance Coverage by State and Congressional District, 2010 (open access)

Health Insurance Coverage by State and Congressional District, 2010

This report employs the U.S. Census Bureau's 2010 American Community Survey (ACS) to describe health insurance coverage and provide estimates of coverage by type of coverage at the national, state, and congressional district level.
Date: October 20, 2011
Creator: Newman, David
System: The UNT Digital Library