A letter report issued by the Government Accountability Office with an abstract that begins "Since 2000, the U.S. government has provided a total of $3.3 billion to Colombia, making it the fifth largest recipient of U.S. assistance. Part of this funding has gone toward nonmilitary assistance to Colombia, including programs to (1) promote legitimate economic alternatives to coca and opium poppy; (2) assist Colombia's vulnerable groups, particularly internally displaced persons; and (3) strengthen the country's democratic, legal, and security institutional capabilities. GAO examined these programs' objectives, reported accomplishments, and identified the factors, if any, that limit project implementation and sustainability. We also examined the challenges faced by Colombia and the United States in continuing to support these programs."

A letter report issued by the Government Accountability Office with an abstract that begins "Each year, about 2.5 million people file claims with the Social Security Administration (SSA) for disability benefits. If the claim is denied at the initial level, the claimant may appeal to the hearings level. The hearings level has allowed more than half of all appealed claims, an allowance rate that has raised concerns about the consistency of decisions made at the two levels. To help ensure consistency, SSA began a "process unification" initiative in 1994 and recently announced a new proposal to strengthen its disability programs. This report examines (1) the status of SSA's process unification initiative, (2) SSA's assessments of possible inconsistencies in decisions between adjudication levels, and (3) whether SSA's new proposal incorporates changes to improve consistency in decisions between adjudication levels."

A letter report issued by the Government Accountability Office with an abstract that begins "Brownfields are properties whose use may be hindered by the threat of contamination. Cleaning up and redeveloping these properties can protect human health and the environment and provide economic benefits. Under the Brownfields Act, the Environmental Protection Agency (EPA) provides grants to state and local governments and others for site assessments, job training, revolving loans, and cleanups and to assist state efforts. GAO was asked to (1) obtain stakeholders' views on EPA's contribution to brownfield cleanup and redevelopment, (2) determine the extent to which EPA measures program accomplishments, and (3) obtain views on options to improve or complement EPA's program. Stakeholders GAO surveyed included grant recipients, state program officials, interest groups, and others."

A letter report issued by the General Accounting Office with an abstract that begins "Every year, U.S.-based multinational corporations transfer hundreds of billions of dollars of goods and services between their affiliates in the United States and their foreign subsidiaries. Such transactions may be a part of normal business operations for corporations with foreign subsidiaries. However, it is generally recognized that given the variation in corporate tax rates across countries, an incentive exists for corporations with foreign subsidiaries to reduce their overall tax burden by maximizing the income they report in countries with low income tax rates, and minimizing the income they report in or repatriate to countries with high income tax rates. Various studies have suggested that U.S.-based multinational corporations appear to engage in transactions such as these that shift income from their affiliates in high-tax countries to subsidiaries in low-tax countries to take advantage of the differences in tax rates in foreign countries. In 2002, GAO reported that 4 of the 100 largest publicly traded federal contractors are incorporated in a "tax haven" country that either does not tax corporate income or taxes the income at a low rate. As a follow-up to the report, Congress asked us …

A letter report issued by the Government Accountability Office with an abstract that begins "Decontaminating and decommissioning the nation's uranium enrichment plants, which are contaminated with hazardous materials, will cost billions of dollars and could span decades. In 1992, the Energy Policy Act created the Uranium Enrichment Decontamination and Decommissioning Fund (Fund) to pay for the plants' cleanup and to reimburse licensees of active uranium and thorium processing sites for part of their cleanup costs. This report discusses (1) what DOE has done to reduce the cleanup costs authorized by the Fund, and (2) the extent to which the Fund is sufficient to cover authorized activities."

A letter report issued by the General Accounting Office with an abstract that begins "Environmental Protection Agency (EPA) revisions to the New Source Review (NSR) program to control industrial emissions have drawn attention from state and local agencies that implement the program, as well as industry and environmental and health groups. Under the revisions, companies may not have to install pollution controls when making some facility changes. GAO was asked to obtain the opinions of state air quality officials and other stakeholders on the impact of both the final and proposed revisions EPA issued in December 2002. GAO obtained survey responses from NSR program managers in 44 states and certain localities and contacted six environmental and health groups, and eight industry groups active in the NSR debate. Survey details are available in GAO-04-337SP."

A letter report issued by the General Accounting Office with an abstract that begins "In 2003, wildfires burned roughly 4 million acres, destroyed over 5,000 structures, took the lives of 30 firefighters, and cost over $1 billion to suppress. The substantial expense of fighting wildfires has exceeded the funds appropriated for wildfire suppression nearly every year since 1990. To pay for wildfire suppression costs when the funds appropriated are insufficient, the U.S. Forest Service and the Department of the Interior have transferred funds from their other programs. GAO was asked to identify (1) the amount of funds transferred and reimbursed for wildfire suppression since 1999, and the programs from which agencies transferred funds; (2) the effects on agency programs from which funds were taken; and (3) alternative approaches that could be considered for estimating annual suppression costs and funding wildfire suppression."

A letter report issued by the General Accounting Office with an abstract that begins "In October 2001, in response to the Taliban regime's protection of al Qaeda terrorists who attacked the United States, coalition forces forcibly removed the regime from Afghanistan. In December 2002, Congress passed the Afghanistan Freedom Support Act authorizing assistance funds to help Afghanistan rebuild a stable, democratic society. The act directed GAO to monitor the implementation of U.S. humanitarian and development assistance. This report analyzes, for fiscal years 2002-2003, (1) U.S. obligations and expenditures in Afghanistan, (2) results of assistance projects, (3) the assistance coordination mechanisms and strategy, and (4) major obstacles that affected the achievement of U.S. goals."

A letter report issued by the Government Accountability Office with an abstract that begins "Since 1990, GAO has identified the Department of Defense's (DOD) inventory management as a highrisk area. Ineffective management practices--such as the use of inaccurate data, lack of inventory controls and visibility, and information system weaknesses--have contributed to high levels of inventory. DOD has reduced its inventory since 1990, from about $100 billion to about $67 billion as of September 30, 2002. However, at the start of Operation Enduring Freedom, about half of the inventory exceeded current operating requirements. GAO, under its statutory authority, analyzed the extent to which inventory that exceeded current operating requirements as of September 30, 2001, was consumed through cutoff dates ranging from March through October 2003 and identified three ineffective and inefficient inventory management practices."

A letter report issued by the General Accounting Office with an abstract that begins "Flaws in software code can introduce vulnerabilities that may be exploited to cause significant damage to federal information systems. Such risks continue to grow with the increasing speed, sophistication, and volume of reported attacks, as well as the decreasing period of the time from vulnerability announcement to attempted exploits. The process of applying software patches to fix flaws, referred to as patch management, is a critical process to help secure systems from attacks. The Chairmen of the House Committee on Government Reform and its Subcommittee on Technology, Information Policy, Intergovernmental Relations and the Census requested that GAO assess the (1) reported status of 24 selected agencies in performing effective patch management practices, (2) patch management tools and services available to federal agencies, (3) challenges to performing patch management, and (4) additional steps that can be taken to mitigate the risks created by software vulnerabilities."

The 18th Annual conference on Fossil Energy Materials was held in Knoxville, Tennessee, on June 2 through June 4, 2004. The meeting was sponsored by the U.S. Department of Energy's (DOE) Office of Fossil Energy through the Advanced Research Materials Program (ARM). The objective of the ARM Program is to conduct research and development on materials for longer-term fossil energy applications, as well as for generic needs of various fossil fuel technologies. The management of the program has been decentralized to the DOE Oak Ridge Operations Office and Oak Ridge National Laboratory (ORNL). The research is performed by staff members at ORNL and by researchers at other national laboratories, universities, and in private industry. The work is divided into the following categories: (1) structural, ceramics, (2) new alloys and coatings, (3) functional materials, and (4) technology development and transfer.

Recent developmental advances have allowed silicon (Si) semiconductor technology to approach the theoretical limits of the Si material; however, power device requirements for many applications are at a point that the present Si-based power devices cannot handle. The requirements include higher blocking voltages, switching frequencies, efficiency, and reliability. To overcome these limitations, new semiconductor materials for power device applications are needed. For high power requirements, wide-bandgap semiconductors like silicon carbide (SiC), gallium nitride (GaN), and diamond, with their superior electrical properties, are likely candidates to replace Si in the near future. This report compares wide-bandgap semiconductors with respect to their promise and applicability for power applications and predicts the future of power device semiconductor materials.

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One of the major risks associated with underground coal gasification is contamination of local aquifers with a variety of toxic compounds. It is likely that the rate, volume, extent, and concentrations of contaminant plumes will depend on the local permeability field near the point of gasification. This field depends heavily on the geological history of stratigraphic deposition and the specifics of stratigraphic succession. Some coals are thick and isolated, whereas others are thinner and more regionally expressed. Some coals are overlain by impermeable units, such as marine or lacustrine shales, whereas others are overlain by permeable zones associated with deltaic or fluvial successions. Rapid stratigraphic characterization of the succession provides first order information as to the general risk of contaminant escape, which provides a means of ranking coal contaminant risks by their depositional context. This risk categorization could also be used for ranking the relative risk of CO{sub 2} escape from injected coal seams. Further work is needed to verify accuracy and provide some quantification of risks.

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This report examines the Foreign Corrupt Practices Act of 1977 was enacted principally to prevent corporate bribery of foreign officials. This act had three major parts: 1. It required the keeping by corporations of accurate books, records, and accounts; 2. It required issuers registered with the Securities and Exchange Commission to maintain a responsible internal accounting control system; and 3. It prohibited bribery by American corporations of foreign officials.

Absolute partial {gamma}-ray cross sections for the production of discrete {gamma}-rays from the reaction {sup 150}Sm(n,2n{gamma}{sub i}){sup 149}Sm were measured using the GEANIE {gamma}-ray spectrometer coupled with the intense white neutron source at WNR/LANSCE. The measurements were made for incident neutron energies between threshold (8.04 MeV) and 20 MeV. The partial cross sections for 21 {gamma}-rays were extracted from the data. Of these, 17 were compared to calculations performed using the enhanced Hauser-Feshbach code STAPRE. The partial {gamma}-ray cross sections of the observed parallel decay paths to the ground state were summed, forming a lower bound for the (n,2n) reaction channel. A combination of theory and experiment was then used to deduce the (n,2n) reaction channel cross section.

This report provides information about the Congressional Liaison Offices of Selected Federal Agencies. This list of about 150 congressional liaison offices is intended to help congressional offices in placing telephone calls.

This report discusses the debate over government policy regarding industrial competitiveness and technological advancement. Background, legislative initiatives, and different approaches are among topics discussed in this report.

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This report examines the factors that bolster or weaken international relations between the U.S. and Indonesian including the rise of separatist movements and terrorist activities in Indonesia.

This report provides a list of books and Web addresses intended to help students locate financial aid. This list includes both general and comprehensive works, as well as ones targeted toward specific types of aid and circumstances (e.g., non-need-based scholarships, female and minority students, or students studying abroad).

This report provides an overview of major tax issues. It begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.