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Tax Gap: Requiring Information Reporting for Charitable Cash Contributions May Not Be an Effective Way to Improve Compliance (open access)

Tax Gap: Requiring Information Reporting for Charitable Cash Contributions May Not Be an Effective Way to Improve Compliance

A letter report issued by the Government Accountability Office with an abstract that begins "Individual taxpayers who misreport charitable cash contributions they deduct on their tax returns contribute to the tax gap, the difference between tax amounts taxpayers report and pay voluntarily and on time and the amounts they should pay under the law. The Internal Revenue Service (IRS) most recently estimated a gross tax gap of $345 billion for tax year 2001. One approach that tends to result in high levels of taxpayer compliance is information reporting to IRS by third parties on taxpayer transactions. GAO was asked to (1) provide information on characteristics of individual taxpayer misreporting of charitable cash contributions, (2) provide information on actions that IRS takes to address misreporting, and (3) evaluate potential benefits and challenges associated with requiring information reporting for charitable cash contributions. To meet its objectives, GAO used data from IRS's tax year 2001 National Research Program (NRP) compliance study of individual taxpayers, reviewed IRS guidance and enforcement data, and interviewed IRS officials and representatives from charities or organizations that represent charities. GAO made no recommendations in this report. In email comments on a draft of this report, IRS agreed with GAO's …
Date: May 14, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Effect of Personnel Reform on the Federal Aviation Administration's Budget (open access)

Effect of Personnel Reform on the Federal Aviation Administration's Budget

Correspondence issued by the Government Accountability Office with an abstract that begins "Under personnel reform legislation enacted in 1995, the Administrator of the Federal Aviation Administration (FAA) implemented a new personnel management system. The system is exempt from most governmentwide personnel laws, but is subject to change only if the Administrator consults and negotiates those changes with the exclusive bargaining representatives of FAA's employees. When FAA and labor cannot reach an agreement regarding changes in the personnel management system, the legislation requires that the Federal Mediation and Conciliation Service be used to reach an agreement, and if that step is unsuccessful, FAA's proposed changes become effective 60 days after FAA transmits its proposed changes, along with labor's objections and its reasons for the objections, to Congress. FAA's first labor negotiation following the reform legislation was with the National Air Traffic Controllers Association (NATCA), which represents, among others, FAA's 15,000 Air Traffic Controllers, Traffic Management Coordinators, and Traffic Management Specialists. Congress' letter asked us to review FAA's human capital system. Congress also raised several questions, including (1) How personnel reforms have affected FAA's budget and how compensation for FAA's unionized workforce compares with other government employees? and (2) What has FAA …
Date: May 14, 2009
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Depot Maintenance: Actions Needed to Identify and Establish Core Capability at Military Depots (open access)

Depot Maintenance: Actions Needed to Identify and Establish Core Capability at Military Depots

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required, by law, to maintain a core logistics capability that is government owned and government operated to meet contingency and other emergency requirements. Military depots play a key role in maintaining this "core capability," although in recent years DOD has significantly increased its use of contractors. At the subcommittee's request, GAO examined the extent to which (1) DOD has accurately assessed whether it has the required core capabilities in military depots and (2) DOD is preparing to support future core requirements for new and modified systems. GAO reviewed DOD's biennial process for determining core capability requirements and the associated workloads for fielded systems. GAO also reviewed whether DOD had identified and established core capability in a timely manner for new and modified systems."
Date: May 14, 2009
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Greensheet (Houston, Tex.), Vol. 40, No. 176, Ed. 1 Thursday, May 14, 2009 (open access)

Greensheet (Houston, Tex.), Vol. 40, No. 176, Ed. 1 Thursday, May 14, 2009

Free weekly newspaper that includes business and classified advertising.
Date: May 14, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 20, Ed. 1 Thursday, May 14, 2009 (open access)

Port Aransas South Jetty (Port Aransas, Tex.), Vol. 39, No. 20, Ed. 1 Thursday, May 14, 2009

Weekly newspaper from Port Aransas, Texas on Mustang Island that includes local, state and national news along with extensive advertising.
Date: May 14, 2009
Creator: Judson, Mary Henkel
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Houston, Tex.), Vol. 40, No. 177, Ed. 1 Thursday, May 14, 2009 (open access)

Greensheet (Houston, Tex.), Vol. 40, No. 177, Ed. 1 Thursday, May 14, 2009

Free weekly newspaper that includes business and classified advertising.
Date: May 14, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Texas Jewish Post (Fort Worth, Tex.), Vol. 63, No. 20, Ed. 1 Thursday, May 14, 2009 (open access)

Texas Jewish Post (Fort Worth, Tex.), Vol. 63, No. 20, Ed. 1 Thursday, May 14, 2009

Weekly Jewish newspaper from Fort Worth, Texas that includes local, state and national news along with extensive advertising.
Date: May 14, 2009
Creator: Wisch, Rene
Object Type: Newspaper
System: The Portal to Texas History
The Canadian Record (Canadian, Tex.), Vol. 119, No. 20, Ed. 1 Thursday, May 14, 2009 (open access)

The Canadian Record (Canadian, Tex.), Vol. 119, No. 20, Ed. 1 Thursday, May 14, 2009

Weekly newspaper from Canadian, Texas that includes local, state and national news along with some advertising.
Date: May 14, 2009
Creator: Brown, Laurie Ezzell
Object Type: Newspaper
System: The Portal to Texas History
The Bastrop Advertiser (Bastrop, Tex.), Vol. 156, No. 21, Ed. 1 Thursday, May 14, 2009 (open access)

The Bastrop Advertiser (Bastrop, Tex.), Vol. 156, No. 21, Ed. 1 Thursday, May 14, 2009

Semi-weekly newspaper from Bastrop, Texas that includes local, state and national news along with advertising.
Date: May 14, 2009
Creator: Wright, Cyndi
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Fort Worth, Tex.), Vol. 33, No. 40, Ed. 1 Thursday, May 14, 2009 (open access)

Greensheet (Fort Worth, Tex.), Vol. 33, No. 40, Ed. 1 Thursday, May 14, 2009

Free weekly newspaper that includes business and classified advertising.
Date: May 14, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Greensheet (Fort Worth, Tex.), Vol. 33, No. 39, Ed. 1 Thursday, May 14, 2009 (open access)

Greensheet (Fort Worth, Tex.), Vol. 33, No. 39, Ed. 1 Thursday, May 14, 2009

Free weekly newspaper that includes business and classified advertising.
Date: May 14, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Arlington-Grand Prairie, Tex.), Vol. 33, No. 38, Ed. 1 Thursday, May 14, 2009 (open access)

The Greensheet (Arlington-Grand Prairie, Tex.), Vol. 33, No. 38, Ed. 1 Thursday, May 14, 2009

Free weekly newspaper that includes business and classified advertising.
Date: May 14, 2009
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Open Source Stochastic Building Simulation Tool SLBM and Its Capabilities to Capture Uncertainty of Policymaking in the U.S. Building Sector (open access)

The Open Source Stochastic Building Simulation Tool SLBM and Its Capabilities to Capture Uncertainty of Policymaking in the U.S. Building Sector

The increasing concern about climate change as well as the expected direct environmental economic impacts of global warming will put considerable constraints on the US building sector, which consumes roughly 48percent of the total primary energy, making it the biggest single source of CO2 emissions. It is obvious that the battle against climate change can only be won by considering innovative building approaches and consumer behaviors and bringing new, effective low carbon technologies to the building / consumer market. However, the limited time given to mitigate climate change is unforgiving to misled research and / or policy. This is the reason why Lawrence Berkeley National Lab is working on an open source long range Stochastic Lite Building Module (SLBM) to estimate the impact of different policies and consumer behavior on the market penetration of low carbon building technologies. SLBM is designed to be a fast running, user-friendly model that analysts can readily run and modify in its entirety through a visual interface. The tool is fundamentally an engineering-economic model with technology adoption decisions based on cost and energy performance characteristics of competing technologies. It also incorporates consumer preferences and passive building systems as well as interactions between technologies (such as …
Date: May 14, 2009
Creator: Stadler, Michael; Marnay, Chris; Azevedo, Ines Lima; Komiyama, Ryoichi & Lai, Judy
Object Type: Article
System: The UNT Digital Library
Pulling of 3 mm diameter AlSb rods by micro-pulling down method (open access)

Pulling of 3 mm diameter AlSb rods by micro-pulling down method

We designed and supplied special crucibles for AlSb material. Thermal insulation and limitation of Sb losses were our first work. The protection of the growth environment was also one of our priority to avoid any pollution of the Fibercryst {mu}PD facility. When this work was achieved, the next step was the calibration of the heating power for these new crucibles. Then, it was the definition of single crystal growth conditions that oriented our research. Following our proposal, many growths attempts were performed. We started from Al & Sb pure powder or from LBNL AlSb crystal as expected. We used different crucibles and different seeds.
Date: May 14, 2009
Creator: Bourret-Courchesne, Edith & Perrodin, Didier
Object Type: Report
System: The UNT Digital Library
Transition to ELM-free Improved H-mode by Lithium Deposition on NSTX Graphite Divertor Surfaces (open access)

Transition to ELM-free Improved H-mode by Lithium Deposition on NSTX Graphite Divertor Surfaces

Lithium evaporated onto plasma facing components in the NSTX lower divertor has made dramatic improvements in discharge performance. As lithium accumulated, plasmas previously exhibiting robust Type 1 ELMs gradually transformed into discharges with intermittent ELMs and finally into continuously evolving ELM-free discharges. During this sequence, other discharge parameters changed in a complicated manner. As the ELMs disappeared, energy confinement improved and remarkable changes in edge and scrape-off layer plasma properties were observed. These results demonstrate that active modification of plasma surface interactions can preempt large ELMs.
Date: May 14, 2009
Creator: Mansfield, D. K.; Kugel, H. W.; Maingi, R.; Bell, M. G.; Bell, R.; Kaita, R. et al.
Object Type: Report
System: The UNT Digital Library
Updated Probabilistic and Deterministic Seismic Hazard Analyses for the University of California, Berkeley and Lawrence Berkeley National Laboratory (open access)

Updated Probabilistic and Deterministic Seismic Hazard Analyses for the University of California, Berkeley and Lawrence Berkeley National Laboratory

Probabilistic seismic hazard analyses of ground motion levels having specified frequencies of exceedance (return periods) for UCB campus and LBNL.
Date: May 14, 2009
Creator: Wong, Ivan; Thomas, Patricia & Somerville, Paul
Object Type: Report
System: The UNT Digital Library
Domain wall dynamics in a spin-reorientation transition system Au/Co/Au (open access)

Domain wall dynamics in a spin-reorientation transition system Au/Co/Au

We report measurements of domain wall dynamics in an ultrathin Au/Co/Au system that exhibits a spin reorientation phase transition as a function of temperature.The domain walls exhibit cooperative motion throughout the temperature range of 150 - 300 K. The decay times were found to exhibit a maximum at the transition temperature. The slowdown has been explained as due to formation of a double well in the energy landscape by the different competing interactions. Our results show that the complex, slow dynamics can provide a more fundamental understanding of magnetic phase transitions.
Date: May 14, 2009
Creator: Roy, Sujoy; Seu, Keoki; Turner, Joshua J.; Park, Sungkyun; Kevan, Steve & Falco, Charles M.
Object Type: Article
System: The UNT Digital Library
FIRST NEUTRINO POINT-SOURCE RESULTS FROM THE 22-STRING ICECUBE DETECTOR (open access)

FIRST NEUTRINO POINT-SOURCE RESULTS FROM THE 22-STRING ICECUBE DETECTOR

We present new results of searches for neutrino point sources in the northern sky, using data recorded in 2007-08 with 22 strings of the IceCube detector (approximately one-fourth of the planned total) and 275.7 days of livetime. The final sample of 5114 neutrino candidate events agrees well with the expected background of atmospheric muon neutrinos and a small component of atmospheric muons. No evidence of a point source is found, with the most significant excess of events in the sky at 2.2 {sigma} after accounting for all trials. The average upper limit over the northern sky for point sources of muon-neutrinos with E{sup -2} spectrum is E{sup 2} {Phi}{sub {nu}{sub {mu}}} < 1.4 x 10{sup -1} TeV cm{sup -2}s{sup -1}, in the energy range from 3 TeV to 3 PeV, improving the previous best average upper limit by the AMANDA-II detector by a factor of two.
Date: May 14, 2009
Creator: Collaboration, IceCube & Klein, Spencer
Object Type: Article
System: The UNT Digital Library
Photoinitiated Processes in Small Hydrides Final Technical Report DE-FG02-04ER15509 (open access)

Photoinitiated Processes in Small Hydrides Final Technical Report DE-FG02-04ER15509

This grant was in effect for a quite long time: 1984-2008. This period saw a broad range of research activities transpire in my group, and these enlisted the participation of many students, postdoctorals, and visitors. The earliest participants have since enjoyed full careers: faculty members here and abroad, government laboratories, successful entrepreneurs, and so on. Some have even retired! Consequently, during the past few months I have repeatedly asked myself: how can a coherent, readable report be prepared that covers so long a period of time and so varied a collection of projects? On the one hand, the work has evolved — a sensible progression of experimental techniques and strategies, as well as a parallel deepening of our theoretical understanding. On the other hand, there is a distinctive¬ness to many of the projects that enables them to be arranged into groups. In the end a compromise was struck. Areas and topics that received the most focused attention are identified. Our main contributions and how they relate to the field of chemical dynamics, in general, are organized according to these groups. Publications are listed but not explained per se, as this would produce a manifestly unreadable document. They are all available …
Date: May 14, 2009
Creator: Wittig, Curt
Object Type: Report
System: The UNT Digital Library
FIFTY-FIVE GALLON DRUM STANDARD STUDY (open access)

FIFTY-FIVE GALLON DRUM STANDARD STUDY

Fifty-five gallon drums are routinely used within the U.S. for the storage and eventual disposal of fissionable materials as Transuranic or low-level waste. To support these operations, criticality safety evaluations are required. A questionnaire was developed and sent to selected Endusers at Hanford, Idaho National Laboratory, Lawrence Livermore National Laboratory, Oak Ridge and the Savannah River Site to solicit current practices. This questionnaire was used to gather information on the kinds of fissionable materials packaged into drums, the models used in performing criticality safety evaluations in support of operations involving these drums, and the limits and controls established for the handling and storage of these drums. The completed questionnaires were reviewed and clarifications solicited through individual communications with each Enduser to obtain more complete and consistent responses. All five sites have similar drum operations involving thousands to tens of thousands of fissionable material waste drums. The primary sources for these drums are legacy (prior operations) and decontamination and decommissioning wastes at all sites except Lawrence Livermore National Laboratory. The results from this survey and our review are discussed in this paper.
Date: May 14, 2009
Creator: RJ, PUIGH
Object Type: Article
System: The UNT Digital Library
Lexington Observer (Lexington, Okla.), Vol. 14, No. 6, Ed. 1 Thursday, May 14, 2009 (open access)

Lexington Observer (Lexington, Okla.), Vol. 14, No. 6, Ed. 1 Thursday, May 14, 2009

Weekly newspaper from Lexington, Oklahoma that includes local, state, and national news along with advertising.
Date: May 14, 2009
Creator: Edwards, Olvis
Object Type: Newspaper
System: The Gateway to Oklahoma History
Polk County Enterprise (Livingston, Tex.), Vol. 127, No. 38, Ed. 1 Thursday, May 14, 2009 (open access)

Polk County Enterprise (Livingston, Tex.), Vol. 127, No. 38, Ed. 1 Thursday, May 14, 2009

Semi-weekly newspaper from Livingston, Texas that includes local, state and national news along with advertising.
Date: May 14, 2009
Creator: Reddell, Valerie
Object Type: Newspaper
System: The Portal to Texas History
Cooper Review (Cooper, Tex.), Vol. 129, No. 20, Ed. 1 Thursday, May 14, 2009 (open access)

Cooper Review (Cooper, Tex.), Vol. 129, No. 20, Ed. 1 Thursday, May 14, 2009

Weekly newspaper from Cooper, Texas that includes local, state, and national news along with advertising.
Date: May 14, 2009
Creator: Palmer, Roger
Object Type: Newspaper
System: The Portal to Texas History
Archer County News (Archer City, Tex.), No. 20, Ed. 1 Thursday, May 14, 2009 (open access)

Archer County News (Archer City, Tex.), No. 20, Ed. 1 Thursday, May 14, 2009

Weekly newspaper from Archer City, Texas that includes local, state, and national news along with advertising.
Date: May 14, 2009
Creator: Lewis, Shelley
Object Type: Newspaper
System: The Portal to Texas History