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The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System (open access)

The Accounting Profession: Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System

A letter report issued by the General Accounting Office with an abstract that begins "The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight. The Panel of Audit Effectiveness, set up to examine the AICPA's methods, made recommendations to enhance the accounting profession's self-regulatory system. Implementing actions taken or in process have addressed many of the Panel's recommendations. However, the Panel's recommendations did not fully address the limitations of the self-regulatory system identified in its report. Also, some of the Panel's recommendations were either not accepted or are still under study. Additional experience is needed to evaluate the effectiveness of actions taken or planned. However, the system is fragmented, uncoordinated, and has a disciplinary function that is widely perceived to be ineffective. The self-regulatory system is unable to protect the confidentiality of investigative information about alleged audit failures or other disciplinary matters concerning members of the profession. The lack of such protective powers hinders the timing of investigations and affects the public's perception of the self-regulatory system's effectiveness. The Panel recognized the …
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Afghanistan's Path to Reconstruction: Obstacles, Challenges, and Issues for Congress (open access)

Afghanistan's Path to Reconstruction: Obstacles, Challenges, and Issues for Congress

Once hostilities end in Afghanistan and the Afghan phase of the war on terrorism starts to wind down, reconstruction efforts will begin in earnest. International attention will likely turn to Afghanistan’s short- and medium-term future, raising questions between the United States and its allies about division of labor, burdensharing, and exit strategies. It is anticipated that Congress will examine reconstruction efforts underway, aid priorities, long-term reconstruction proposals, and the implementation role to be played by the United States.
Date: May 17, 2002
Creator: Margesson, Rhoda
Object Type: Report
System: The UNT Digital Library
Altus Times (Altus, Okla.), Vol. 104, No. 53, Ed. 1 Friday, May 17, 2002 (open access)

Altus Times (Altus, Okla.), Vol. 104, No. 53, Ed. 1 Friday, May 17, 2002

Daily newspaper from Altus, Oklahoma that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Bush, Michael
Object Type: Newspaper
System: The Gateway to Oklahoma History
The Baytown Sun (Baytown, Tex.), Vol. 80, No. 172, Ed. 1 Friday, May 17, 2002 (open access)

The Baytown Sun (Baytown, Tex.), Vol. 80, No. 172, Ed. 1 Friday, May 17, 2002

Daily newspaper from Baytown, Texas that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Cash, Wanda Garner
Object Type: Newspaper
System: The Portal to Texas History
The Boerne Star (Boerne, Tex.), Vol. 97, No. 40, Ed. 1 Friday, May 17, 2002 (open access)

The Boerne Star (Boerne, Tex.), Vol. 97, No. 40, Ed. 1 Friday, May 17, 2002

Semiweekly newspaper from Boerne, Texas that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Keasling, Edna
Object Type: Newspaper
System: The Portal to Texas History
Brady Standard-Herald and Heart O' Texas News (Brady, Tex.), Ed. 1 Friday, May 17, 2002 (open access)

Brady Standard-Herald and Heart O' Texas News (Brady, Tex.), Ed. 1 Friday, May 17, 2002

Semiweekly newspaper from Brady, Texas that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Stewart, James E.
Object Type: Newspaper
System: The Portal to Texas History
Characterization of Microbial Communities from Pristine and Chlorinated-Ethene-Contaminated Landfill Groundwater (open access)

Characterization of Microbial Communities from Pristine and Chlorinated-Ethene-Contaminated Landfill Groundwater

Molecular, phospholipid fatty acid analysis (PLFA), and substrate utilization (BIOLOG) techniques were used to assess structural and functional differences between microbial communities from a chlorinated-ethene (CE)-contaminated groundwater at a sanitary landfill. The information will be used to evaluate natural attenuation of the associated CE plume. Two groundwater-monitoring wells were tested.
Date: May 17, 2002
Creator: Brigmon, R.L.
Object Type: Article
System: The UNT Digital Library
China-U.S. Relations (open access)

China-U.S. Relations

This report discusses the background information and most recent development in U.S.-China relations since mid-1996. Since the early 1990s, U.S.-China relations have followed an uneven course, with modest improvements overshadowed by various recurring difficulties and setbacks. Longstanding bilateral difficulties have included U.S. problems with the PRC’s worsening human rights record, growing tensions over the PRC’s southern military build-up opposite Taiwan and Taiwan’s political status, and continued controversy over allegations of Chinese proliferation of weapons to unstable regimes.
Date: May 17, 2002
Creator: Dumbaugh, Kerry
Object Type: Report
System: The UNT Digital Library
The Clifton Record (Clifton, Tex.), Vol. 107, No. 40, Ed. 1 Friday, May 17, 2002 (open access)

The Clifton Record (Clifton, Tex.), Vol. 107, No. 40, Ed. 1 Friday, May 17, 2002

Semi-weekly newspaper from Clifton, Texas that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Smith, W. Leon
Object Type: Newspaper
System: The Portal to Texas History
Comparison of Carbon and Main Ion Radiation Profiles in Matched Helium and Deuterium Plasmas in JET (open access)

Comparison of Carbon and Main Ion Radiation Profiles in Matched Helium and Deuterium Plasmas in JET

This paper examines the radiation profiles and corresponding ionization source profiles of various carbon and main plasma ions in matched helium and deuterium L-mode plasmas in JET. Operation in helium should reduce chemical sputtering of carbon substantially compared with deuterium. The radiation intensities from C{sup 1+}, C{sup 2+} and C{sup 3+} in the helium plasmas showed reduction by factors of 8, 10 and 25 respectively along the inner SOL and divertor leg compared with the deuterium cases. However, the emission in the outer divertor leg was less than a factor of 2 lower in helium. Using photon efficiencies calculated by the UEDGE code for the spectrometer lines of sight, the calculated source rates of C{sup 1+} and C{sup 3+} along the inner SOL and inner divertor were reduced by a factors of 4 and 20 respectively in the helium plasmas. In the outer divertor leg the source rate of C{sup 3+} was reduced by a factor of 10 but the C{sup 1+} source rate did not change in helium. These measurements are consistent with a model that chemical sputtering of carbon dominates the source from the inner wall and inner divertor in deuterium L-mode plasmas while physical sputtering appears to …
Date: May 17, 2002
Creator: Fenstermacher, M. E.; Lawson, K. D.; Porter, G. D.; Erents, S. K.; Ingesson, C.; Mathews, G. F. et al.
Object Type: Article
System: The UNT Digital Library
A computer simulation appraisal of non-residential low energy cooling systems in California (open access)

A computer simulation appraisal of non-residential low energy cooling systems in California

An appraisal of the potential performance of different Low Energy Cooling (LEC) systems in nonresidential buildings in California is being conducted using computer simulation. The paper presents results from the first phase of the study, which addressed the systems that can be modeled, with the DOE-2.1E simulation program. The following LEC technologies were simulated as variants of a conventional variable-air-volume system with vapor compression cooling and mixing ventilation in the occupied spaces: Air-side indirect and indirect/direct evaporative pre-cooling. Cool beams. Displacement ventilation. Results are presented for four populous climates, represented by Oakland, Sacramento, Pasadena and San Diego. The greatest energy savings are obtained from a combination of displacement ventilation and air-side indirect/direct evaporative pre-cooling. Cool beam systems have the lowest peak demand but do not reduce energy consumption significantly because the reduction in fan energy is offse t by a reduction in air-side free cooling. Overall, the results indicate significant opportunities for LEC technologies to reduce energy consumption and demand in nonresidential new construction and retrofit.
Date: May 17, 2002
Creator: Bourassa, Norman; Haves, Philip & Huang, Joe
Object Type: Article
System: The UNT Digital Library
[Confirmation Invitation for Ahavath Sholom, 2002] (open access)

[Confirmation Invitation for Ahavath Sholom, 2002]

Invitation for the confirmation exercises for the 2002 class of Ahavath Sholom synagogue, including a list of confirmands.
Date: May 17, 2002
Creator: Congregation Ahavath Sholom
Object Type: Pamphlet
System: The Portal to Texas History
Daily Journal (Perry, Okla.), Vol. 109, No. 99, Ed. 1 Friday, May 17, 2002 (open access)

Daily Journal (Perry, Okla.), Vol. 109, No. 99, Ed. 1 Friday, May 17, 2002

Daily newspaper from Perry, Oklahoma that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Brown, Gloria
Object Type: Newspaper
System: The Gateway to Oklahoma History
Dallas Voice (Dallas, Tex.), Vol. 19, No. 3, Ed. 1 Friday, May 17, 2002 (open access)

Dallas Voice (Dallas, Tex.), Vol. 19, No. 3, Ed. 1 Friday, May 17, 2002

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: May 17, 2002
Creator: Vercher, Dennis
Object Type: Newspaper
System: The UNT Digital Library
Development of a California Commercial Building Benchmarking Database (open access)

Development of a California Commercial Building Benchmarking Database

Building energy benchmarking is a useful starting point for commercial building owners and operators to target energy savings opportunities. There are a number of tools and methods for benchmarking energy use. Benchmarking based on regional data can provides more relevant information for California buildings than national tools such as Energy Star. This paper discusses issues related to benchmarking commercial building energy use and the development of Cal-Arch, a building energy benchmarking database for California. Currently Cal-Arch uses existing survey data from California's Commercial End Use Survey (CEUS), a largely underutilized wealth of information collected by California's major utilities. Doe's Commercial Building Energy Consumption Survey (CBECS) is used by a similar tool, Arch, and by a number of other benchmarking tools. Future versions of Arch/Cal-Arch will utilize additional data sources including modeled data and individual buildings to expand the database.
Date: May 17, 2002
Creator: Kinney, Satkartar & Piette, Mary Ann
Object Type: Article
System: The UNT Digital Library
Development of comprehensive and integrated models for inertial fusion cavity dynamics. (open access)

Development of comprehensive and integrated models for inertial fusion cavity dynamics.

The chamber walls in inertial fusion energy (IFE) reactors are exposed to harsh conditions following each target implosion. Key issues of the cyclic IFE operation include intense photon and ion deposition, wall thermal and hydrodynamic evolution, wall erosion and fatigue lifetime, and chamber clearing and evacuation to ensure chamber conditions prior to target implosion. Several methods for wall protection have been proposed in the past, each having its own advantages and disadvantages. These methods include bare walls, gas-filled cavities, and liquid walls/jets. We have developed detailed models for reflected laser light, emitted photon, and target debris deposition and interaction with chamber components and implemented them in the comprehensive HEIGHTS software package. The hydrodynamic response of gas-filled cavities and photon radiation transport of the deposited energy has been calculated using new and advanced numerical techniques. Fragmentation models of liquid jets as a result of the deposited energy have also been developed, and the impact on chamber clearing dynamics has been evaluated. The focus of this study is to critically assess the reliability and the dynamic response of chamber walls in various proposed protection methods in IFE systems. Of particular concern is the effect on wall erosion lifetime of various erosion mechanisms, …
Date: May 17, 2002
Creator: Hassanein, A. & Morozov, V.
Object Type: Report
System: The UNT Digital Library
ENDL Type Formats for the LLNL Evaluated Atomic Data Library (EADL), Evaluated Electron Data Library (EEDL), and Evaluated Photon Data Library (EPDL) (open access)

ENDL Type Formats for the LLNL Evaluated Atomic Data Library (EADL), Evaluated Electron Data Library (EEDL), and Evaluated Photon Data Library (EPDL)

The character file formats for the Lawrence Livermore National Laboratory evaluated atomic relaxation library (EADL), the electron library (EEDL), and the photon library (EPDL) are given in this report.
Date: May 17, 2002
Creator: Perkins, S T & Cullen, D E
Object Type: Report
System: The UNT Digital Library
Enhanced teleoperation exhibiting tele-autonomy and tele-collaboration. (open access)

Enhanced teleoperation exhibiting tele-autonomy and tele-collaboration.

This paper presents enhanced remote manipulation of tools for D&D tasks by extending teleoperation with teleautonomy and tele-collaboration. This work builds on a reactive, agent-based control architecture, which is well suited to unstructured and unpredictable environments, and cobot control technology, which implements a virtual fixture that can be used to guide the application of tools with passive force-feedback control. Developed methodologies are tested using simulation, and then planned to be implemented using a structured light sensor and cobot hand controller on a dual-arm system to measure the enhanced performance of key tool operations that are tedious and difficult to perform purely by teleoperation. This work significantly leverages some 2000 hours of operational experience gained during the D&D of the CP-5 reactor at ANL using a dual-arm remote manipulator system, as well as DOE's investment in the dual-arm system itself, which will serve as a test bed for the proposed investigations.
Date: May 17, 2002
Creator: Park, Y. S.; Ewing, T. F.; Yule, T. J.; Colgate, E. & Peshkin, M.
Object Type: Article
System: The UNT Digital Library
The Express-Star (Chickasha, Okla.), Ed. 1 Friday, May 17, 2002 (open access)

The Express-Star (Chickasha, Okla.), Ed. 1 Friday, May 17, 2002

Daily newspaper from Chickasha, Oklahoma that includes local, state, and national news along with advertising.
Date: May 17, 2002
Creator: Bush, Kent
Object Type: Newspaper
System: The Gateway to Oklahoma History
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Former Members of Congress for 2000 and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Former Members of Congress for 2000 and 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Former Members of Congress for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Academy of Public Administration for Fiscal Year 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Academy of Public Administration for Fiscal Year 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the financial statement audit reports for the National Academy of Public Administration for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Mining Hall of Fame and Museum for 2000 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Mining Hall of Fame and Museum for 2000

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Mining Hall of Fame and Museum for fiscal year 2000. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Tropical Botanical Garden for 2000 and 1999 (open access)

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Tropical Botanical Garden for 2000 and 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the National Tropical Botanical Garden for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library
Federally-Chartered Corporation: Review of the Financial Statement Audit Report for the Non Commissioned Officers Association of the United States of America, Incorporated, for 2000 and 1999 (open access)

Federally-Chartered Corporation: Review of the Financial Statement Audit Report for the Non Commissioned Officers Association of the United States of America, Incorporated, for 2000 and 1999

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the audit report covering the financial statements of the Non Commissioned Officers Association of the United States of America, Incorporated, for fiscal years 2000 and 1999. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with general accounting principles."
Date: May 17, 2002
Creator: United States. General Accounting Office.
Object Type: Text
System: The UNT Digital Library