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Tax Administration: IRS Should Evaluate Penalties and Develop a Plan to Focus Its Efforts (open access)

Tax Administration: IRS Should Evaluate Penalties and Develop a Plan to Focus Its Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Civil tax penalties are an important tool for encouraging compliance with tax laws. It is important that the Internal Revenue Service (IRS) administers penalties properly and determines the effectiveness of penalties in encouraging compliance. In response to a congressional request, GAO determined (1) whether IRS is evaluating penalties in a manner that supports sound penalty administration and voluntary compliance and, if not, how IRS may be able to do so, and (2) whether IRS's guidance for a new penalty for failure to disclose reportable transactions was issued in a timely manner and was useful to affected parties, and whether and how IRS has assessed the penalty. GAO reviewed IRS documents and guidance, and interviewed IRS officials and tax practitioners."
Date: June 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Leave Benefits in the United States (open access)

Leave Benefits in the United States

This report begins by reviewing the federal statutes that pertain directly or indirectly to employer provision of leave benefits for any purpose, including a discussion of the California and New Jersey family leave insurance programs. The report than examines the incidence of different types of paid leave that U.S. employers voluntarily provide as part of an employee's total compensation (wages and benefits). The report closes with results from a federal government survey of the average direct cost to business of different types of leave.
Date: June 5, 2009
Creator: Levine, Linda
Object Type: Report
System: The UNT Digital Library
Supreme Court Nominations: Senate Floor Procedure and Practice, 1789-2009 (open access)

Supreme Court Nominations: Senate Floor Procedure and Practice, 1789-2009

This report discusses Senate procedure relating to Supreme Court nominations from 1789 to the present, but excluding the June 1, 2009 nomination of Sonia Sotomayor.
Date: June 5, 2009
Creator: Beth, Richard S. & Palmer, Betsy
Object Type: Report
System: The UNT Digital Library
Afghanistan: Government Formation and Performance (open access)

Afghanistan: Government Formation and Performance

This report discusses the current Afghan government, which is rife with corruption and very limited in power, hence the continued presence of the Taliban and general worldwide pessimism about Afghanistan stabilization efforts. This report addresses issues such as ethnic diputes, President Hamid Karzai's re-election bid for August 2009, and the U.S.-Afghanistan relationship in particular. The Obama Administration is currently promoting, among other Afghanistan stabilization efforts, a "civilian surge" of additional U.S. personnel to Afghanistan.
Date: June 5, 2009
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 40, No. 214, Ed. 1 Friday, June 5, 2009 (open access)

The Greensheet (Houston, Tex.), Vol. 40, No. 214, Ed. 1 Friday, June 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: June 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 40, No. 216, Ed. 1 Friday, June 5, 2009 (open access)

The Greensheet (Houston, Tex.), Vol. 40, No. 216, Ed. 1 Friday, June 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: June 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Dallas Voice (Dallas, Tex.), Vol. 26, No. 03, Ed. 1 Friday, June 5, 2009 (open access)

Dallas Voice (Dallas, Tex.), Vol. 26, No. 03, Ed. 1 Friday, June 5, 2009

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: June 5, 2009
Creator: Nash, Tammye
Object Type: Newspaper
System: The UNT Digital Library
The Global Financial Crisis: Increasing IMF Resources and the Role of Congress (open access)

The Global Financial Crisis: Increasing IMF Resources and the Role of Congress

None
Date: June 5, 2009
Creator: Sanford, Jonathan E. & Weiss, Martin A.
Object Type: Report
System: The UNT Digital Library
Navy Littoral Combat Ship (LCS) Program: Background, Oversight Issues, and Options for Congress (open access)

Navy Littoral Combat Ship (LCS) Program: Background, Oversight Issues, and Options for Congress

None
Date: June 5, 2009
Creator: unknown
Object Type: Report
System: The UNT Digital Library
The compressibility of cubic white, orthorhombic black and rhombohedral black phosphorus (open access)

The compressibility of cubic white, orthorhombic black and rhombohedral black phosphorus

The effect of pressure on the crystal structure of white phosphorus has been studied up to 22.4 GPa. The {alpha} phase was found to transform into the {alpha}' phase at 0.87 {+-} 0.04 GPa with a volume change of 0.1 {+-} 0.3 cc/mol. A fit of a second order Birch-Murghanan equation to the data gave Vo = 16.94 {+-} 0.08 cc/mol and K{sub o} = 6.7 {+-} 0.5 GPa for the {alpha} phase and Vo = 16.4 {+-} 0.1 cc/mol and K{sub o} = 9.1 {+-} 0.3 GPa for the {alpha}' phase. The {alpha}' phase was found to transform to the A17 phase of black phosphorus at 2.68 {+-} 0.34 GPa and then with increasing pressure to the A7 and then simple cubic phase of black phosphorus. A fit of a second order Birch-Murnaghan equation to our orthorhombic and rhombohedral black phosphorus data gave Vo = 11.43 {+-} 0.02 cc/mol and K{sub o} = 34.7 {+-} 0.5 GPa for the A17 phase and Vo = 9.62 {+-} 0.01 cc/mol and K{sub o} = 65.0 {+-} 0.6 GPa for the A7 phase.
Date: June 5, 2009
Creator: Clark, S & Zaug, J M
Object Type: Article
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 40, No. 215, Ed. 1 Friday, June 5, 2009 (open access)

The Greensheet (Houston, Tex.), Vol. 40, No. 215, Ed. 1 Friday, June 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: June 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Non-Axisymmetric Shaping of Tokamaks Preserving Quasi-Axisymmetry (open access)

Non-Axisymmetric Shaping of Tokamaks Preserving Quasi-Axisymmetry

If quasi-axisymmetry is preserved, non-axisymmetric shaping can be used to design tokamaks that do not require current drive, are resilient to disruptions, and have robust plasma stability without feedback. Suggestions for addressing the critical issues of tokamaks can only be validated when presented with sufficient specificity that validating experiments can be designed. The purpose of this paper is provide that specificity for non-axisymmetric shaping. To our knowledge, no other suggestions for the solution of a number of tokamak issues, such as disruptions, have reached this level of specificity. Sequences of three-field-period quasi-axisymmetric plasmas are studied. These sequences address the questions: (1) What can be achieved at various levels of non-axisymmetric shaping? (2) What simplifications to the coils can be achieved by going to a larger aspect ratio? (3) What range of shaping can be achieved in a single experimental facility? The sequences of plasmas found in this study provide a set of interesting and potentially important configurations.
Date: June 5, 2009
Creator: Boozer, Long-Poe Ku and Allen H.
Object Type: Report
System: The UNT Digital Library
X-ray Diffraction Crystal Calibration and Characterization (open access)

X-ray Diffraction Crystal Calibration and Characterization

National Security Technologies’ X-ray Laboratory is comprised of a multi-anode Manson type source and a Henke type source that incorporates a dual goniometer and XYZ translation stage. The first goniometer is used to isolate a particular spectral band. The Manson operates up to 10 kV and the Henke up to 20 kV. The Henke rotation stages and translation stages are automated. Procedures have been developed to characterize and calibrate various NIF diagnostics and their components. The diagnostics include X-ray cameras, gated imagers, streak cameras, and other X-ray imaging systems. Components that have been analyzed include filters, filter arrays, grazing incidence mirrors, and various crystals, both flat and curved. Recent efforts on the Henke system are aimed at characterizing and calibrating imaging crystals and curved crystals used as the major component of an X-ray spectrometer. The presentation will concentrate on these results. The work has been done at energies ranging from 3 keV to 16 keV. The major goal was to evaluate the performance quality of the crystal for its intended application. For the imaging crystals we measured the laser beam reflection offset from the X-ray beam and the reflectivity curves. For the curved spectrometer crystal, which was a natural crystal, …
Date: June 5, 2009
Creator: Haugh, Michael J.; Stewart, Richard & Kugland, Nathan
Object Type: Article
System: The UNT Digital Library
DEVELOPMENT OF THE H1700 SHIPPING PACKAGE (open access)

DEVELOPMENT OF THE H1700 SHIPPING PACKAGE

The H1700 Package is based on the DOE-EM Certified 9977 Packaging. The H1700 will be certified by the Packaging Certification Division of the National Nuclear Security Administration for the shipment of plutonium by air by the United Stated Military both within the United States and internationally. The H1700 is designed to ship radioactive contents in assemblies of Radioisotope Thermoelectric Generators (RTGs) or arrangements of nested food-pack cans. The RTG containers are designed and tested to remain leaktight during transport, handling, and storage; however, their ability to remain leaktight during transport in the H1700 is not credited. This paper discusses the design and special operation of the H1700.
Date: June 5, 2009
Creator: Abramczyk, G.; Loftin, B. & Mann, P.
Object Type: Article
System: The UNT Digital Library
Plasma Diagnostic Calibration and Characterizations with High Energy X-rays (open access)

Plasma Diagnostic Calibration and Characterizations with High Energy X-rays

National Security Technologies’ High Energy X-ray (HEX) Facility is unique in the U.S. Department of Energy complex. The HEX provides fluorescent X-rays of 5 keV to 100 keV with fluence of 10^5–10^6 photons/cm^2/second at the desired line energy. Low energy lines can be filtered, and both filters and fluorescers can be changed rapidly. We present results of calibrating image plates (sensitivity and modulation transfer function), a Bremsstrahlung spectrometer (stacked filters and image plates), and the National Ignition Facility’s Filter- Fluorescer Experiment (FFLEX) high energy X-ray spectrometer. We also show results of a scintillator light yield and alignment study for a neutron imaging system.
Date: June 5, 2009
Creator: Ali, Zaheer
Object Type: Article
System: The UNT Digital Library
Gamma Reaction History for the NIF (open access)

Gamma Reaction History for the NIF

Bang time and reaction history measurements are fundamental components of diagnosing ICF implosions and will be essential contributors to diagnosing attempts at ignition on the National Ignition Facility (NIF). Fusion gammas provide a direct measure of fusion interaction rate without being compromised by Doppler spreading. Gamma-based gas Cherenkov detectors that convert fusion gamma rays to optical Cherenkov photons for collection by fast recording systems have been developed and fielded at Omega. These systems have established their usefulness in illuminating ICF physics in several experimental campaigns. Bang time precision better than 25 ps has been demonstrated, well below the 50 ps accuracy requirement defined by the NIF System Design Requirements. A staged approach of implementing Gamma Reaction History (GRH) diagnostics on the NIF has been initiated. In the early stage, multiple detectors located close to target chamber center (at 2 and 6 m) and coupled to photomultiplier tubes are geared toward the loweryield THD campaign. In the later stage, streak camera–coupled instruments will be used for improved temporal resolution at the higher yields expected from the DT ignition campaign. Multiple detectors will allow for increased dynamic range and gamma energy spectral information.
Date: June 5, 2009
Creator: Herrmann, H. W.; Evans, S. C.; Kim, Y.; Mack, J. M.; Young, C. S.; Cox, B. C. et al.
Object Type: Article
System: The UNT Digital Library
csr impedance due to a bend magnet of finite length with a vacuum chamber of rectangular cross section (open access)

csr impedance due to a bend magnet of finite length with a vacuum chamber of rectangular cross section

We study the impedance due to coherent synchrotron radiation (CSR) generated by a short bunch of charged particles passing through a dipole magnet of finite length in a vacuum chamber of a given cross section. Our method represents a further development of the previous studies: we decompose the electromagnetic field of the beam over the eigenmodes of the toroidal chamber and derive a system of equations for the expansion coefficients in the series. We illustrate our general method by calculating the CSR impedance of a beam moving in a toroidal vacuum chamber of rectangular cross section.
Date: June 5, 2009
Creator: Stupakov, G. & Kotelnikov, I.A.
Object Type: Article
System: The UNT Digital Library
Development of Substrate for RABiTS-based HTS Conductors (open access)

Development of Substrate for RABiTS-based HTS Conductors

During its fifteen years of life, this CRADA has evolved in both scope and purpose. Early efforts to develop high performance bismuth-based powder-in-tube first generation high temperature superconductors (HTS) have shifted toward efforts to understand and develop technologies required to fabricate second generation HTS coated conductors. Since the two original longstanding principal investigators from UT-Battelle and Oxford Superconducting Technology (OST) are not presently employed by their respective organizations, this final report shall focus primarily on results of the more recent past involving research and development of the deformation and annealing processes required to fabricate metallic substrates for RABiTS-based second generation coated conductors. The specific objectives of this recent work involve the development of OST Ni/3%W tape for HTS coated conductors and include: (a) to improve uniformity of cube texture through control of deformation and annealing parameters, (b) to minimize delamination and other buffer deposition problems through understanding and control of key parameters related to the metal substrate, (c) to ensure that the textured metal substrate allows well textured buffers with no delamination, and (d) to prepared a final report.
Date: June 5, 2009
Creator: unknown
Object Type: Report
System: The UNT Digital Library
ADVANCES IN IMPEDANCE THEORY (open access)

ADVANCES IN IMPEDANCE THEORY

We review recent progress in the following areas of the impedance theory: calculation of impedance of tapers and small angle collimators; optical approximation and parabolic equation for the high-frequency impedance; impedance due to resistive inserts in a perfectly conducting pipe.
Date: June 5, 2009
Creator: Stupakov, G.
Object Type: Article
System: The UNT Digital Library
Nuclear Resonance Fluorescence for Materials Assay (open access)

Nuclear Resonance Fluorescence for Materials Assay

This paper discusses the use of nuclear resonance fluorescence (NRF) techniques for the isotopic and quantitative assaying of radioactive material. Potential applications include age-dating of an unknown radioactive source, pre- and post-detonation nuclear forensics, and safeguards for nuclear fuel cycles Examples of age-dating a strong radioactive source and assaying a spent fuel pin are discussed. The modeling work has ben performed with the Monte Carlo radiation transport computer code MCNPX, and the capability to simulate NRF has bee added to the code. Discussed are the limitations in MCNPX's photon transport physics for accurately describing photon scattering processes that are important contributions to the background and impact the applicability of the NRF assay technique.
Date: June 5, 2009
Creator: Quiter, Brian; Ludewigt, Bernhard; Mozin, Vladimir & Prussin, Stanley
Object Type: Article
System: The UNT Digital Library
Design and Construction of a Gamma Reaction History Diagnostic for the National Ignition Facility (open access)

Design and Construction of a Gamma Reaction History Diagnostic for the National Ignition Facility

Gas Cherenkov detectors have been used to convert fusion gammas into photons to achieve gamma reaction history (GRH) measurements. These gas detectors include a converter, pressurized gas volume, relay optics, and a photon detector. A novel design for the National Ignition Facility (NIF) using 90º Off-Axis Parabolic mirrors efficiently collects signal from fusion gammas with 8-ps time dispersion.1 Fusion gammas are converted to Compton electrons, which generate broadband Cherenkov light (our response is from 250 to 700 nm) in a pressurized gas cell. This light is relayed into a high-speed detector using three parabolic mirrors. The detector optics collect light from a 125-mm-diameter by 600-mm-long interchangeable gas (CO2 or SF6) volume. Because light is collected from source locations throughout the gas volume, the detector is positioned at the stop position rather than at an image position. The stop diameter and its position are independent of the light-generation locations along the gas cell. This design incorporates a fixed time delay that allows the detector to recover from prompt radiation. Optical ray tracings demonstrate how light can be collected from different angled trajectories of the Compton electrons as they traverse the gas volume. A Monte Carlo model of the conversion process from …
Date: June 5, 2009
Creator: R.M. Malone, B.C. Cox, B.C. Frogget, M.I. Kaufman, T.W. Tunnell; H.W. Herrmann, S.C. Evans, J.M. Mack, C.S. Young & Stoeffl, W.
Object Type: Article
System: The UNT Digital Library
Can combining economizers with improved filtration save energy and protect equipment in data centers? (open access)

Can combining economizers with improved filtration save energy and protect equipment in data centers?

Economizer use in data centers is an energy efficiency strategy that could significantly limit electricity demand in this rapidly growing economic sector. Widespread economizer implementation, however, has been hindered by potential equipment reliability concerns associated with exposing information technology equipment to particulate matter of outdoor origin. This study explores the feasibility of using economizers in data centers to save energy while controlling particle concentrations with high-quality air filtration. Physical and chemical properties of indoor and outdoor particles were analyzed at an operating northern California data center equipped with an economizer under varying levels of air filtration efficiency. Results show that when improved filtration is used in combination with an economizer, the indoor/outdoor concentration ratios for most measured particle types were similar to levels when using conventional filtration without economizers. An energy analysis of the data center reveals that, even during the summer months, chiller savings from economizer use greatly outweigh any increase in fan power associated with improved filtration. These findings indicate that economizer use combined with improved filtration could reduce data center energy demand while providing a level of protection from particles of outdoor origin similar to that observed with conventional design.
Date: June 5, 2009
Creator: Shehabi, Arman; Ganguly, Srirupa; Gundel, Lara A.; Horvath, Arpad; Kirchstetter, Thomas W.; Lunden, Melissa M. et al.
Object Type: Article
System: The UNT Digital Library
Demonstration of 12 nm resolution Fresnel zone plate lens based soft x-ray microscopy (open access)

Demonstration of 12 nm resolution Fresnel zone plate lens based soft x-ray microscopy

To extend soft x-ray microscopy to a resolution of order 10 nm or better, we developed a new nanofabrication process for Fresnel zone plate lenses. The new process, based on the double patterning technique, has enabled us to fabricate high quality gold zone plates with 12 nm outer zones. Testing of the zone plate with the full-field transmission x-ray microscope, XM-1, in Berkeley, showed that the lens clearly resolved 12 nm lines and spaces. This result represents a significant step towards 10 nm resolution and beyond.
Date: June 5, 2009
Creator: Chao, W.; Kim, J.; Rekawa, S.; Fischer, P. & Anderson, E. H.
Object Type: Article
System: The UNT Digital Library
Network Sensitivity Solutions for Regional Moment Tensor Inversions (open access)

Network Sensitivity Solutions for Regional Moment Tensor Inversions

Well-resolved moment tensor solutions reveal information about the sources of seismic waves. Here we introduce a new way of assessing confidence in the regional full moment tensor inversion via the introduction of the network sensitivity solution (NSS). The NSS takes into account the unique station distribution, frequency band, and signal-to-noise ratio of a given event scenario. The NSS compares both a hypothetical pure source (for example an explosion or an earthquake) and the actual data with several thousand sets of synthetic data from a uniform distribution of all possible sources. The comparison with a hypothetical pure source provides the theoretically best-constrained source-type region for a given set of stations, and with it one can determine whether further analysis with the data is warranted. The NSS that employs the actual data gives a direct comparison of all other source-types with the best-fit source. In this way, one can choose a threshold level of fit where the solution is comfortably constrained. The method is tested for the well-recorded nuclear test, JUNCTION, at the Nevada Test Site. Sources that fit comparably well to a hypothetical pure explosion recorded with no noise at the JUNCTION data stations have a large volumetric component and are …
Date: June 5, 2009
Creator: Ford, S R; Dreger, D S & Walter, W R
Object Type: Article
System: The UNT Digital Library