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Tax Administration: Costs and Uses of Third-Party Information Returns (open access)

Tax Administration: Costs and Uses of Third-Party Information Returns

A letter report issued by the Government Accountability Office with an abstract that begins "One proven approach for improving tax compliance is information reporting to the Internal Revenue Service (IRS) by third parties about taxpayers' income and expenses. IRS matches information returns with taxpayers' income tax returns to see if taxpayers have filed returns and reported all their income. The administration's fiscal year 2008 budget proposed requiring information reporting on merchant payment card reimbursements and on certain payments to corporations, raising an estimated $18.4 billion over 10 years. This report's objectives are to (1) identify, using case studies, the compliance costs of existing information reporting; (2) determine the kinds of third-party compliance costs that may result from the two budget proposals and options for mitigating the costs; and (3) determine IRS's ability to process and use additional information returns. GAO did nongeneralizable structured interviews with four payers volunteering information and with five companies filing a sizable percentage of all information returns. GAO's work also included reviewing studies and documentation and contacting other government and nongovernment parties."
Date: November 20, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Aviation Runway and Ramp Safety: Sustained Efforts to Address Leadership, Technology, and Other Challenges Needed to Reduce Accidents and Incidents (open access)

Aviation Runway and Ramp Safety: Sustained Efforts to Address Leadership, Technology, and Other Challenges Needed to Reduce Accidents and Incidents

A letter report issued by the Government Accountability Office with an abstract that begins "While aviation accidents in the United States are relatively infrequent, recent incidents have heightened concerns about safety on airport runways and ramps. As the nation's aviation system becomes more crowded every day, increased congestion at airports may exacerbate ground safety concerns. To safely handle the anticipated larger volumes of air traffic, the Federal Aviation Administration (FAA) is implementing the Next Generation Air Transportation System (NextGen) to better manage air traffic both in the air and on the ground. GAO was asked to evaluate (1) the progress being made in addressing runway safety and what additional measures, if any, could be taken and (2) the factors affecting progress in improving ramp safety and what is being done by FAA and others to address those factors. We reviewed runway and ramp safety data, interviewed agency officials and industry stakeholders, and surveyed experts."
Date: November 20, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Using RPS Policies to Grow the Solar Market in the United States (open access)

Using RPS Policies to Grow the Solar Market in the United States

The market for photovoltaics in the United States remains small relative to the nation's solar resource potential. Nonetheless, annual grid-connected PV installations have grown from just 4 MW in 2000 to over 100 MW in 2006, fast enough to the catch the attention of the global solar industry. The state of California deserves much of the credit for this growth. The State's historical rebate programs resulted in roughly 75% of the nation's grid-connected PV additions from 2000 through 2006 being located in California, and the $3 billion California Solar Initiative will ensure that the State remains a mainstay of the US solar industry for years to come. But California is not the only market for solar in the US; other states have recently developed policies that may rival those of the western state in terms of future growth potential. In particular, 25 states, as well as Washington, D.C., have established renewables portfolio standards (RPS), sometimes called quota systems in Europe, requiring electricity suppliers in those states to source a minimum portion of their need from renewable electricity. (Because a national RPS is not yet in place, my focus here is on state policies). Under many of these state policies, solar …
Date: November 20, 2007
Creator: Wiser, Ryan H & Wiser, Ryan H.
Object Type: Article
System: The UNT Digital Library
Quench Protection for the MICE Cooling Channel CouplingMagnet (open access)

Quench Protection for the MICE Cooling Channel CouplingMagnet

The MICE coupling coil is fabricated from Nb-Ti, which hashigh quench propagation velocities within the coil in all directionscompared to coils fabricated with other superconductors such as niobiumtin. The time for the MICE coupling coil to become fully normal throughnormal region propagation in the coil is shorter than the time needed fora safe quench (as defined by a hot-spot temperature that is less than 300K). A MICE coupling coil quench was simulated using a code written at theInstitute of Cryogenics and Superconductive Technology (ICST) at theHarbin Institute of Technology (HIT). This code simulates quench backfrom the mandrel as well as normal region propagation within the coil.The simulations included sub-division of the coil. Each sub-division hasa back to back diodes and resistor across the coil. Current flows in theresistor when there is enough voltage across the coil to cause current toflow through the diodes in the forward direction. The effects of thenumber of coil sub-divisions and the value of the resistor across thesub-division on the quench were calculated with and without quench back.Sub-division of the coupling coil reduces the peak voltage to ground, thelayer-to-layer voltage and the magnet hot-spot temperature. Quench backreduces the magnet hot-spot temperature, but the peak voltage to …
Date: November 20, 2007
Creator: Green, M.A.; Wang, L. & Guo, X.L.
Object Type: Report
System: The UNT Digital Library
Anti-Hyperon polarization in high energy pp collisions withpolarized beams (open access)

Anti-Hyperon polarization in high energy pp collisions withpolarized beams

We study the longitudinal polarization of the {bar {Sigma}}{sup -}, {bar {Sigma}}{sup +}, {bar {Xi}}{sup 0} and {bar {Xi}}{sup +} anti-hyperons in polarized high energy pp collisions at large transverse momenta, extending a recent study for the {bar {Lambda}} antihyperon. We make predictions by using different parameterizations of the polarized parton densities and models for the polarized fragmentation functions. Similar to the {bar {Lambda}} polarization, the {bar {Xi}}{sup 0} and {bar {Xi}}{sup +} polarizations are found to be sensitive to the polarized anti-strange sea, {Delta}{bar s}(x), in the nucleon. The {bar {Sigma}}{sup -} and {bar {Sigma}}{sup +} polarizations show sensitivity to the light sea quark polarizations, {Delta}{bar u}(x) and {Delta}{bar d}(x), and their asymmetry.
Date: November 20, 2007
Creator: Chen, Ye; Liang, Zuo-tang; Sichtermann, Ernst; Xu, Qing-hua & Zhou, Shan-shan
Object Type: Article
System: The UNT Digital Library
POLYCHLORINATED BIPHENYL COMPLIANCE ISSUES IN THE 21ST CENTURY: POORLY RECOGNIZED AND POTENTIALLY DEVASTATING-8162 (open access)

POLYCHLORINATED BIPHENYL COMPLIANCE ISSUES IN THE 21ST CENTURY: POORLY RECOGNIZED AND POTENTIALLY DEVASTATING-8162

Thirty-one years have passed since the United States Congress passed the Toxic Substances Control Act (TSCA) [1]. The 1976 law essentially eliminated future production of polychlorinated biphenyls (PCBs) within the United States and greatly limited the use of previously manufactured PCBs and PCB products. The ultimate objective of the law was the complete elimination of these chemicals due to concerns about their potentially toxic effects on health and the environment. PCBs were manufactured in the United States between 1929 and 1977. They were highly valued for their fire and heat-resistance properties and for their chemical stability. As a result, PCBs were used in a variety of thermally and/or chemically stressful applications. They did not conduct electricity and therefore were particularly well-suited for use as insulating fluids in high-voltage electric equipment. PCBs were also used in various other applications, such as in hydraulic and heat transfer fluids. Strict controls on the use and disposal of PCBs were imposed by the TSCA implementing regulations at 40 CFR 761 [2]. As a result, most heavy users of PCB products worked hard to curtail their PCB use. Many organizations that once used substantial amounts of PCBs, subsequently declared themselves ''PCB free''. Unfortunately, in many …
Date: November 20, 2007
Creator: Lowry, N
Object Type: Article
System: The UNT Digital Library
Fast ignition relevant study of the flux of high intensity laser-generated electrons via a hollow cone into a laser-imploded plasma (open access)

Fast ignition relevant study of the flux of high intensity laser-generated electrons via a hollow cone into a laser-imploded plasma

An integrated experiment relevant to fast ignition. A Cu-doped deuterated polymer spherical shell target with an inserted hollow Au cone is imploded by a six-beam 900-J, 1-ns laser. A 10-ps, 70-J laser pulse is focused into the cone at the time of peak compression. The flux of high-energy electrons through the imploded material is determined from the yield of Cu K{sub {alpha}} fluorescence by comparison with a Monte Carlo model. The electrons are estimated to carry about 15% of the laser energy. Collisional and Ohmic heating are modeled, and Ohmic effects are shown to be relatively unimportant. An electron spectrometer shows significantly greater reduction of the transmitted electron flux than is calculated in the model. Enhanced scattering by instability-induced magnetic fields is suggested. An extension of this fluor-based technique to measurement of coupling efficiency to the ignition hot spot in future larger-scale fast ignition experiments is outlined.
Date: November 20, 2007
Creator: Key, M
Object Type: Article
System: The UNT Digital Library
CORBA-Based Distributed Software Framework for the NIF Integrated Computer Control System (open access)

CORBA-Based Distributed Software Framework for the NIF Integrated Computer Control System

The National Ignition Facility (NIF), currently under construction at the Lawrence Livermore National Laboratory, is a stadium-sized facility containing a 192-beam, 1.8 Megajoule, 500-Terawatt, ultra-violet laser system together with a 10-meter diameter target chamber with room for nearly 100 experimental diagnostics. The NIF is operated by the Integrated Computer Control System (ICCS) which is a scalable, framework-based control system distributed over 800 computers throughout the NIF. The framework provides templates and services at multiple levels of abstraction for the construction of software applications that communicate via CORBA (Common Object Request Broker Architecture). Object-oriented software design patterns are implemented as templates and extended by application software. Developers extend the framework base classes to model the numerous physical control points and implement specializations of common application behaviors. An estimated 140 thousand software objects, each individually addressable through CORBA, will be active at full scale. Many of these objects have persistent configuration information stored in a database. The configuration data is used to initialize the objects at system start-up. Centralized server programs that implement events, alerts, reservations, data archival, name service, data access, and process management provide common system wide services. At the highest level, a model-driven, distributed shot automation system provides a …
Date: November 20, 2007
Creator: Stout, E A; Carey, R W; Estes, C M; Fisher, J M; Lagin, L J; Mathisen, D G et al.
Object Type: Article
System: The UNT Digital Library
Confirmatory Survey Report for Area B1S/B2S at the Chevron Mining Washington Remediation Project, Washington, PA (open access)

Confirmatory Survey Report for Area B1S/B2S at the Chevron Mining Washington Remediation Project, Washington, PA

During the period of October 2 and 3, 2007, the Oak Ridge Institute for Science and Education (ORISE) performed confirmatory radiological survey activities which included gamma surface scans within Area B1S/B2S and the collection of soil samples from these areas.
Date: November 20, 2007
Creator: Adams, W. C.
Object Type: Report
System: The UNT Digital Library
NARAC SOFTWARE QUALITY ASSURANCE: ADAPTING FORMALISM TO MEET VARYING NEEDS (open access)

NARAC SOFTWARE QUALITY ASSURANCE: ADAPTING FORMALISM TO MEET VARYING NEEDS

The National Atmospheric Release Advisory Center (NARAC) provides tools and services that predict and map the spread of hazardous material accidentally or intentionally released into the atmosphere. NARAC is a full function system that can meet a wide range of needs with a particular focus on emergency response. The NARAC system relies on computer software in the form of models of the atmosphere and related physical processes supported by a framework for data acquisition and management, user interface, visualization, communications and security. All aspects of the program's operations and research efforts are predicated to varying degrees on the reliable and correct performance of this software. Consequently, software quality assurance (SQA) is an essential component of the NARAC program. The NARAC models and system span different levels of sophistication, fidelity and complexity. These different levels require related but different approaches to SQA. To illustrate this, two different levels of software complexity are considered in this paper. As a relatively simple example, the SQA procedures that are being used for HotSpot, a straight-line Gaussian model focused on radiological releases, are described. At the other extreme, the SQA issues that must be considered and balanced for the more complex NARAC system are reviewed.
Date: November 20, 2007
Creator: Walker, H; Nasstrom, J S & Homann, S G
Object Type: Article
System: The UNT Digital Library
Post Main Sequence Orbital Circularization of Binary Stars in the Large and Small Magellanic Clouds. (open access)

Post Main Sequence Orbital Circularization of Binary Stars in the Large and Small Magellanic Clouds.

We present results from a study of the orbits of eclipsing binary stars (EBs) in the Magellanic Clouds. The samples comprise 4510 EBs found in the Large Magellanic Cloud (LMC) by the MACHO project, 2474 LMC EBs found by the OGLE-II project (of which 1182 are also in the MACHO sample), 1380 in the Small Magellanic Cloud (SMC) found by the MACHO project, and 1317 SMC EBs found by the OGLE-II project (of which 677 are also in the MACHO sample); we also consider the EROS sample of 79 EBs in the bar of the LMC. Statistics of the phase differences between primary and secondary minima allow us to infer the statistics of orbital eccentricities within these samples. We confirm the well-known absence of eccentric orbit in close binary stars. We also find evidence for rapid circularization in longer period systems when one member evolves beyond the main sequence, as also found by previous studies.
Date: November 20, 2007
Creator: Faccioli, L.; Alcock, C. & Cook, K.
Object Type: Article
System: The UNT Digital Library
WHITE PAPER: DEMONSTRATION OF EQUIVALENCY OF CANE AND SOFTWOOD BASED CELOTEX FOR 9975 PACKAGING (open access)

WHITE PAPER: DEMONSTRATION OF EQUIVALENCY OF CANE AND SOFTWOOD BASED CELOTEX FOR 9975 PACKAGING

Cane-based Celotex{trademark} has been used extensively in various DOE packages as a thermal insulator and impact absorber. Cane-based Celotex{trademark} for the 9975 was manufactured by Knight-Celotex Fiberboard at their Marrero Plant in Louisiana. However, Knight-Celotex Fiberboard shut down their Marrero Plant in early 2007 due to impacts from hurricane Katrina and other economic factors. Therefore, cane-based Celotex{trademark} is no longer available for use in the manufacture of new 9975 packages. Knight-Celotex Fiberboard has Celotex{trademark} manufacturing plants in Danville, VA and Sunbury, PA that use softwood and hardwood, respectively, as a raw material in the manufacturing of Celotex{trademark}. The purpose of this White Paper is to demonstrate that softwood-based Celotex{trademark} from the Knight-Celotex Danville Plant has performance equivalent to cane-based Celotex{trademark} from the Knight-Celotex Marrero Plant for transportation in a 9975 package.
Date: November 20, 2007
Creator: Varble, J
Object Type: Report
System: The UNT Digital Library
Numerical Methods for Radiation Magnetohydrodynamics in Astrophysics (open access)

Numerical Methods for Radiation Magnetohydrodynamics in Astrophysics

We describe numerical methods for solving the equations of radiation magnetohydrodynamics (MHD) for astrophysical fluid flow. Such methods are essential for the investigation of the time-dependent and multidimensional dynamics of a variety of astrophysical systems, although our particular interest is motivated by problems in star formation. Over the past few years, the authors have been members of two parallel code development efforts, and this review reflects that organization. In particular, we discuss numerical methods for MHD as implemented in the Athena code, and numerical methods for radiation hydrodynamics as implemented in the Orion code. We discuss the challenges introduced by the use of adaptive mesh refinement in both codes, as well as the most promising directions for future developments.
Date: November 20, 2007
Creator: Klein, R I & Stone, J M
Object Type: Article
System: The UNT Digital Library
Synthesis of Dihydropyridines and Pyridines from Imines and Alkynes via C-H Activation (open access)

Synthesis of Dihydropyridines and Pyridines from Imines and Alkynes via C-H Activation

A convenient one-pot C-H alkenylation/electrocyclization/aromatization sequence has been developed for the synthesis of highly substituted pyridine derivatives from alkynes and {alpha},{beta}-unsaturated N-benzyl aldimines and ketimines that proceeds through dihydropyridine intermediates. A new class of ligands for C-H activation was developed, providing broader scope for the alkenylation step than could be achieved with previously reported ligands. Substantial information was obtained about the mechanism of the reaction. This included the isolation of a C-H activated complex and its structure determination by X-ray analysis; in addition, kinetic simulations using the Copasi software were employed to determine rate constants for this transformation, implicating facile C-H oxidative addition and slow reductive elimination steps.
Date: November 20, 2007
Creator: Ellman, Jonathan A.; Colby, Denise & Bergman, Robert
Object Type: Article
System: The UNT Digital Library
Polaron Coherence Condensation As the Mechanism for Colossal Magnetoresistance in Layered Manganites (open access)

Polaron Coherence Condensation As the Mechanism for Colossal Magnetoresistance in Layered Manganites

Angle-resolved photoemission spectroscopy data for the bilayer manganite La{sub 1.2}Sr{sub 1.8}Mn{sub 2}O{sub 7} show that, upon lowering the temperature below the Curie point, a coherent polaronic metallic groundstate emerges very rapidly with well defined quasiparticles which track remarkably well the electrical conductivity, consistent with macroscopic transport properties. Our data suggest that the mechanism leading to the insulator-to-metal transition in La{sub 1.2}Sr{sub 1.8}Mn{sub 2}O{sub 7} can be regarded as a polaron coherence condensation process acting in concert with the Double Exchange interaction.
Date: November 20, 2007
Creator: Mannella, N.; Yang, W. L.; Tanaka, K.; Zhou, X. J.; Zheng, H.; Mitchell, J. F. et al.
Object Type: Report
System: The UNT Digital Library
Measurement of Sin(2beta) in Tree Dominated B0 Decays And Ambiguity Removal (open access)

Measurement of Sin(2beta) in Tree Dominated B0 Decays And Ambiguity Removal

The most recent results from the B-factories on the time-dependent CP asymmetries measured in B{sup 0}-decays mediated by b {yields} c{bar c}s quark-transitions are reviewed. The Standard Model interpretation of the results in terms of the parameter sin 2{beta} leads to a four-fold ambiguity on the unitarity triangle {beta} which can be reduced to a two-fold ambiguity by measuring the sign of the parameter cos 2{beta}. The results on cos2{beta} obtained so far are reviewed.
Date: November 20, 2007
Creator: Lacker, H.
Object Type: Article
System: The UNT Digital Library
Greensheet (Houston, Tex.), Vol. 38, No. 494, Ed. 1 Tuesday, November 20, 2007 (open access)

Greensheet (Houston, Tex.), Vol. 38, No. 494, Ed. 1 Tuesday, November 20, 2007

Free weekly newspaper that includes business and classified advertising.
Date: November 20, 2007
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 38, No. 493, Ed. 1 Tuesday, November 20, 2007 (open access)

Greensheet (Houston, Tex.), Vol. 38, No. 493, Ed. 1 Tuesday, November 20, 2007

Free weekly newspaper that includes business and classified advertising.
Date: November 20, 2007
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
North Texas Daily (Denton, Tex.), Vol. 91, No. 45, Ed. 1 Tuesday, November 20, 2007 (open access)

North Texas Daily (Denton, Tex.), Vol. 91, No. 45, Ed. 1 Tuesday, November 20, 2007

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state and campus news along with advertising.
Date: November 20, 2007
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The University News (Irving, Tex.), Vol. 38, No. 10, Ed. 1 Tuesday, November 20, 2007 (open access)

The University News (Irving, Tex.), Vol. 38, No. 10, Ed. 1 Tuesday, November 20, 2007

Weekly student newspaper from the University of Dallas in Irving, Texas that includes campus news and commentaries along with advertising.
Date: November 20, 2007
Creator: Crotty, Sarah
Object Type: Newspaper
System: The Portal to Texas History
FCC Media Ownership Rules: Current Status and Issues for Congress (open access)

FCC Media Ownership Rules: Current Status and Issues for Congress

On June 2, 2003, the Federal Communications Commission modified five of its media ownership rules, easing restrictions on the ownership of multiple television stations and on local media cross-ownership, and tightening restrictions on the ownership of multiple radio stations in local markets.
Date: November 20, 2007
Creator: Goldfarb, Charles B.
Object Type: Report
System: The UNT Digital Library
RDCDS Meteorologoical Component Quick Installation Guide (open access)

RDCDS Meteorologoical Component Quick Installation Guide

This guide provides step-by-step instructions for the deployment of one of the Rapidly Deployable Chemical Defense System (RDCDS) weather stations and central control system. Instructions for the deployment and operation of the Atmospheric Systems Corporation miniSODARâ„¢ (SOnic Detection and Ranging) can be found in accompanying manuals developed by Atmospheric Systems Corporation. A detailed description of the system and its components can be found in the manual entitled Description of the RDCDS Meteorological Component.
Date: November 20, 2007
Creator: Berg, Larry K. & Pekour, Mikhail S.
Object Type: Report
System: The UNT Digital Library
[Memo from Doug Toney to Patrick Birmingham, Darla Thompson, and Ken Whalen] (open access)

[Memo from Doug Toney to Patrick Birmingham, Darla Thompson, and Ken Whalen]

Memo from Doug Toney to Patrick Birmingham, Darla Thompson, and Ken Whalen discussing the editorial achievement award and the categories in which the nominees need to fit into. The remaining document details that the award will be presented to four newspapers of separate circulation classes, and that a spreadsheet has been made with the newspaper companies and their circulation numbers.
Date: November 20, 2007
Creator: Texas Daily Newspaper Association
Object Type: Text
System: The UNT Digital Library
3D-FFT for Signature Detection in LWIR Images (open access)

3D-FFT for Signature Detection in LWIR Images

Improvements in analysis detection exploitation are possible by applying whitened matched filtering within the Fourier domain to hyperspectral data cubes. We describe an implementation of a Three Dimensional Fast Fourier Transform Whitened Matched Filter (3DFFTMF) approach and, using several example sets of Long Wave Infra Red (LWIR) data cubes, compare the results with those from standard Whitened Matched Filter (WMF) techniques. Since the variability in shape of gaseous plumes precludes the use of spatial conformation in the matched filtering, the 3DFFTMF results were similar to those of two other WMF methods. Including a spatial low-pass filter within the Fourier space can improve signal to noise ratios and therefore improve detection limit by facilitating the mitigation of high frequency clutter. The improvement only occurs if the low-pass filter diameter is smaller than the plume diameter.
Date: November 20, 2007
Creator: Medvick, Patricia A.; Lind, Michael A.; Mackey, Patrick S.; Nuffer, Lisa L. & Foote, Harlan P.
Object Type: Report
System: The UNT Digital Library