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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
Nuclear Nonproliferation: Strengthened Oversight Needed to Address Proliferation and Management Challenges in IAEA's Technical Cooperation Program (open access)

Nuclear Nonproliferation: Strengthened Oversight Needed to Address Proliferation and Management Challenges in IAEA's Technical Cooperation Program

A letter report issued by the Government Accountability Office with an abstract that begins "A key mission of the International Atomic Energy Agency (IAEA) is promoting the peaceful uses of nuclear energy through its Technical Cooperation (TC) program, which provides equipment, training, fellowships, and other services to its member states. The United States provides approximately 25 percent of the TC program's annual budget. This report addresses the (1) extent to which the United States and IAEA have policies limiting member states' participation in the TC program on the basis of nuclear proliferation and related concerns; (2) extent to which the United States and IAEA evaluate and monitor TC projects for proliferation concerns; and (3) any limitations and challenges in IAEA's management of the TC program. To address these issues, GAO interviewed relevant officials at the Departments of State (State) and Energy (DOE) and IAEA; analyzed IAEA, DOE, and national laboratory data; and assessed State and IAEA policies toward the TC program."
Date: March 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Briefing on Air Force's Response on Fee-For-Service Aerial Refueling (open access)

Briefing on Air Force's Response on Fee-For-Service Aerial Refueling

Correspondence issued by the Government Accountability Office with an abstract that begins "Section 1081 of the National Defense Authorization Act for Fiscal Year 2008 calls for the Secretary of the Air Force to conduct a pilot program to assess the feasibility and advisability of utilizing commercial fee-for-service air refueling tanker aircraft for Air Force operations. In response to your May 2009 letter to the Secretary of the Air Force requesting an update on the status of this pilot program, the Air Force submitted the Status of the Pilot Program on Commercial Fee-For-Service Air Refueling Support for the Air Force on August 7, 2009."
Date: October 5, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
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

The Navy is procuring a new type of surface combatant called the Littoral Combat Ship (LCS). The Navy wants to procure a total of 55 LCSs. This report details the 2007 restructuring of the LCS program, as well as various financial information relating to the program. The issue for Congress is whether to approve, reject, or modify the Navy's plans for the LCS program. The LCS program raises potential oversight issues for Congress relating to various aspects of the program, all of which are explored within this report.
Date: May 5, 2009
Creator: O'Rourke, Ronald
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
FY2009 Spring Supplemental Appropriations for Overseas Contingency Operations (open access)

FY2009 Spring Supplemental Appropriations for Overseas Contingency Operations

This report discusses the White House's request for supplemental appropriations that include funding for defense, foreign affairs, and domestic fire fighting. The report details the different programs and areas that the appropriations would fund, including operations in Iraq and Afghanistan, preparedness and emergency management measures relating to the swine flu outbreak, border security between the United States and Mexico, benchmark assessment in Afghanistan and Pakistan, and other general defense operations.
Date: May 5, 2009
Creator: Daggett, Stephen; Epstein, Susan B.; Margesson, Rhoda; Nakamura, Kennon H.; Tarnoff, Curt; Kronstadt, K. Alan et al.
Object Type: Report
System: The UNT Digital Library
Event-Driven Power-Law Relaxation in Weak Turbulence (open access)

Event-Driven Power-Law Relaxation in Weak Turbulence

This article discusses event-driven power-law relaxation in weak turbulence.
Date: January 5, 2009
Creator: Silvestri, Ludovico; Fronzoni, Leone; Grigolini, Paolo & Allegrini, Paolo
Object Type: Article
System: The UNT Digital Library
High Resolution Simulation of Beam Dynamics in Electron Linacs for Free Electron Lasers (open access)

High Resolution Simulation of Beam Dynamics in Electron Linacs for Free Electron Lasers

In this paper we report on large scale multi-physics simulation of beam dynamics in electron linacs for next generation free electron lasers (FELs). We describe key features of a parallel macroparticle simulation code including three-dimensional (3D) space-charge effects, short-range structure wake fields, longitudinal coherent synchrotron radiation (CSR) wake fields, and treatment of radiofrequency (RF) accelerating cavities using maps obtained from axial field profiles. A macroparticle up-sampling scheme is described that reduces the shot noise from an initial distribution with a smaller number of macroparticles while maintaining the global properties of the original distribution. We present a study of the microbunching instability which is a critical issue for future FELs due to its impact on beam quality at the end of the linac. Using parameters of a planned FEL linac at Lawrence Berkeley National Laboratory (LBNL), we show that a large number of macroparticles (beyond 100 million) is needed to control numerical shot noise that drives the microbunching instability. We also explore the effect of the longitudinal grid on simulation results. We show that acceptable results are obtained with around 2048 longitudinal grid points, and we discuss this in view of the spectral growth rate predicted from linear theory. As an …
Date: January 5, 2009
Creator: Ryne, R.D.; Venturini, M.; Zholents, A.A. & Qiang, J.
Object Type: Article
System: The UNT Digital Library
Zinc surface complexes on birnessite: A density functional theory study (open access)

Zinc surface complexes on birnessite: A density functional theory study

Biogeochemical cycling of zinc is strongly influenced by sorption on birnessite minerals (layer-type MnO2), which are found in diverse terrestrial and aquatic environments. Zinc has been observed to form both tetrahedral (Zn{sup IV}) and octahedral (Zn{sup VI}) triple-corner-sharing surface complexes (TCS) at Mn(IV) vacancy sites in hexagonal birnessite. The octahedral complex is expected to be similar to that of Zn in the Mn oxide mineral, chalcophanite (ZnMn{sub 3}O{sub 7} {center_dot} 3H{sub 2}O), but the reason for the occurrence of the four-coordinate Zn surface species remains unclear. We address this issue computationally using spin-polarized Density Functional Theory (DFT) to examine the Zn{sub IV}-TCS and Zn{sup VI}-TCS species. Structural parameters obtained by DFT geometry optimization were in excellent agreement with available experimental data on Zn-birnessites. Total energy, magnetic moments, and electron-overlap populations obtained by DFT for isolated Zn{sup IV}-TCS revealed that this species is stable in birnessite without a need for Mn(III) substitution in the octahedral sheet and that it is more effective in reducing undersaturation of surface O at a Mn vacancy than is Zn{sub VI}-TCS. Comparison between geometry-optimized ZnMn{sub 3}O{sub 7} {center_dot} 3H{sub 2}O (chalcophanite) and the hypothetical monohydrate mineral, ZnMn{sub 3}O{sub 7} {center_dot} H{sub 2}O, which contains only tetrahedral …
Date: January 5, 2009
Creator: Kwon, Kideok D.; Refson, Keith & Sposito, Garrison
Object Type: Article
System: The UNT Digital Library
Thermal Analysis for in-Tank Ion-Exchange Column Process (open access)

Thermal Analysis for in-Tank Ion-Exchange Column Process

High Level Waste (HLW) at the Savannah River Site (SRS) is stored in three forms: sludge, saltcake, and supernate. A small column ion-exchange (SCIX) process is being designed to treat dissolved saltcake waste before feeding it to the saltstone facility to be made into grout. The waste is caustic with high concentrations of various sodium salts and lower concentrations of radionuclides. Two cation exchange media being considered are a granular form of crystalline silicotitanate (CST) and a spherical form of resorcinol-formaldehyde (RF) resin. CST is an inorganic material highly selective for cesium that is not elutable. Through this process, radioactive cesium from the salt solution is absorbed into ion exchange media (either CST or RF) which is packed within a flow-through column. A packed column loaded with radioactive cesium generates significant heat from radiolytic decay. If engineering designs cannot handle this thermal load, hot spots may develop locally which could degrade the performance of the ion-exchange media. Performance degradation with regard to cesium removal has been observed between 50 and 80 C for CST [1] and at 65 C for RF resin [2]. In addition, the waste supernate solution will boil around 130 C. If the columns boiled dry, the …
Date: January 5, 2009
Creator: Lee, S. & Frank02 Smith, F.
Object Type: Article
System: The UNT Digital Library
Measurement of CP Content and Time-Dependent CP Violation in B0 --> D*+D*- Decays (open access)

Measurement of CP Content and Time-Dependent CP Violation in B0 --> D*+D*- Decays

This dissertation presents the measurement of the Cp-odd fraction and time-dependent CP violation parameters for the B{sup 0} {yields} D*{sup +} D*{sup -} decay. These results are based on the full BABAR dataset of (467 {+-} 5) x 10{sup 6} B{bar B} pairs collected at the PEP-II B Factory at the Stanford Linear Accelerator Center. An angular analysis finds that the CP-odd fraction of the B{sup 0} {yields} D*{sup +} D*{sup -} decay is R{sub {perpendicular}} = 0.158 {+-} 0.028 {+-} 0.006, where the first uncertainty is statistical, and the second is systematic. A fit to the flavor-tagged, time-dependent, angular decay rate yields C{sub +} = 0.02 {+-} 0.12 {+-} 0.02; C{sub {perpendicular}} = 0.41 {+-} 0.50 {+-} 0.08; S{sub +} = -0.76 {+-} 0.16 {+-} 0.04; S{sub {perpendicular}} = -1.81 {+-} 0.71 {+-} 0.16, for the CP-odd ({perpendicular}) and CP-even (+) contributions. Constraining these two contributions to be the same results in C = 0.047 {+-} 0.091 {+-} 0.019; S = -0.71 {+-} 0.16 {+-} 0.03. These measurements are consistent with the Standard Model and with measurements of sin2{beta} from B{sup 0} {yields} (c{bar c})K{sup 0} decays.
Date: January 5, 2009
Creator: Anderson, Jacob M.
Object Type: Thesis or Dissertation
System: The UNT Digital Library
Functional Interfaces in Polymer-Based Bulk Heterojunction Solar Cells: Establishment of a Cluster for Interdisciplinary Research and Training (open access)

Functional Interfaces in Polymer-Based Bulk Heterojunction Solar Cells: Establishment of a Cluster for Interdisciplinary Research and Training

Remarkable scientific progress has been demonstrated toward the creation of a low cost (“printable”) solar cell technology by the interdisciplinary group at UC Santa Barbara. Multi-layer architectures were implemented with clean interfaces were demonstrated; the various interfaces are sharp; there is no evidence of inter-layer mixing. This is indeed remarkable since each of these layers was processed from solution. The use of “Processing Additives” such as the alkanedithiols was demonstrated to increase the power conversion efficiency of BHJ solar cells by a factor of two. Equally important, the mechanism by which these Processing Additives function has been identified.
Date: January 5, 2009
Creator: Heeger, Alan J & Nguyen, Thuc-Quyen
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 40, No. 318, Ed. 1 Wednesday, August 5, 2009 (open access)

The Greensheet (Houston, Tex.), Vol. 40, No. 318, Ed. 1 Wednesday, August 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: August 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 40, No. 73, Ed. 1 Thursday, February 5, 2009 (open access)

Greensheet (Houston, Tex.), Vol. 40, No. 73, Ed. 1 Thursday, February 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: February 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 40, No. 56, Ed. 1 Thursday, March 5, 2009 (open access)

Greensheet (Houston, Tex.), Vol. 40, No. 56, Ed. 1 Thursday, March 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: March 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
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
Greensheet (Houston, Tex.), Vol. 40, No. 157, Ed. 1 Tuesday, May 5, 2009 (open access)

Greensheet (Houston, Tex.), Vol. 40, No. 157, Ed. 1 Tuesday, May 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: May 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 40, No. 9, Ed. 1 Thursday, February 5, 2009 (open access)

Greensheet (Houston, Tex.), Vol. 40, No. 9, Ed. 1 Thursday, February 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: February 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 40, No. 476, Ed. 1 Thursday, November 5, 2009 (open access)

The Greensheet (Houston, Tex.), Vol. 40, No. 476, Ed. 1 Thursday, November 5, 2009

Free weekly newspaper that includes business and classified advertising.
Date: November 5, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 45, Ed. 1 Thursday, November 5, 2009 (open access)

Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 45, Ed. 1 Thursday, November 5, 2009

Weekly newspaper from Port Aransas, Texas on Mustang Island that includes local, state and national news along with extensive advertising.
Date: November 5, 2009
Creator: Judson, Mary Henkel
Object Type: Newspaper
System: The Portal to Texas History
Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 6, Ed. 1 Thursday, February 5, 2009 (open access)

Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 6, Ed. 1 Thursday, February 5, 2009

Weekly newspaper from Port Aransas, Texas on Mustang Island that includes local, state and national news along with extensive advertising.
Date: February 5, 2009
Creator: Judson, Mary Henkel
Object Type: Newspaper
System: The Portal to Texas History
Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 10, Ed. 1 Thursday, March 5, 2009 (open access)

Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 10, Ed. 1 Thursday, March 5, 2009

Weekly newspaper from Port Aransas, Texas on Mustang Island that includes local, state and national news along with extensive advertising.
Date: March 5, 2009
Creator: Judson, Mary Henkel
Object Type: Newspaper
System: The Portal to Texas History