Tax Administration: Information on Selected Foreign Practices That May Provide Useful Insights (open access)

Tax Administration: Information on Selected Foreign Practices That May Provide Useful Insights

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) and foreign tax administrators face similar issues regardless of the particular provisions of their laws. These issues include, for example, helping taxpayers prepare and file returns, and assuring tax compliance. Understanding how other tax administrators have used certain practices to address common issues can provide insights to help inform deliberations about tax reform and about possible administrative changes in the U.S. existing system to improve compliance, better serve taxpayers, reduce burdens, and increase efficiencies. GAO was asked to describe (1) how foreign tax administrators have approached issues that are similar to those in the U.S. tax system and (2) whether and how the IRS identifies and adopts tax administration practices used elsewhere. To do this, GAO reviewed documents and interviewed six foreign tax administrators. In some cases, GAO also interviewed tax experts, tax practitioners, taxpayers, and trade-group representatives who were selected based on their expertise or involvement in developing or using the foreign systems. GAO also examined documents and met with IRS officials."
Date: May 24, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Recovery Act: Thousands of Recovery Act Contract and Grant Recipients Owe Hundreds of Millions in Federal Taxes (open access)

Recovery Act: Thousands of Recovery Act Contract and Grant Recipients Owe Hundreds of Millions in Federal Taxes

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses the results of our most recent report, which we are releasing today, on American Recovery and Reinvestment Act of 2009 (Recovery Act) contract and grant recipients that owe federal taxes. Collectively, individuals, businesses, and other entities owed the U.S. government about $330 billion in known unpaid taxes, including interest and penalties, as of September 30, 2010, according to the Internal Revenue Service (IRS). IRS enforcement of the nation's tax laws continues to be on our High-Risk List. The Recovery Act appropriated $275 billion to be distributed for federal contracts, grants, and loans. According to www.Recovery.gov (Recovery.gov) data on federal spending, as of March 25, 2011, about $191 billion of that amount had been paid out. As far back as 1992, we have said that Congress should consider whether tax compliance should be a prerequisite for receiving a federal contract. Federal law does not prohibit the awarding of contracts or grants to entities because they owe federal taxes and does not permit IRS to disclose taxpayer information, including unpaid federal taxes, to federal agencies unless the taxpayer consents. Because of the potential that some Recovery Act …
Date: May 24, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Imports from North Korea: Existing Rules, Implications of the KORUS FTA, and the Kaesong Industrial Complex (open access)

Imports from North Korea: Existing Rules, Implications of the KORUS FTA, and the Kaesong Industrial Complex

This report examines the issue of U.S. imports from North Korea in three parts: U.S. rules and practices governing imports from North Korea. North Korea's exports to South Korea (via the KIC) and China, its dominant export markets. The KORUS FTA's potential effect on U.S. imports of North Korean content.
Date: May 24, 2011
Creator: Manyin, Mark E.; Grimmett, Jeanne J.; Jones, Vivian C. & Nanto, Dick K.
Object Type: Report
System: The UNT Digital Library
Child Support Enforcement: Program Basics (open access)

Child Support Enforcement: Program Basics

This report provides background and elements of Child Support Enforcement (CSE) program, enacted in 1975, to help strengthen families by securing financial support for children from their non-custodial parent.
Date: May 24, 2011
Creator: Solomon-Fears, Carmen
Object Type: Report
System: The UNT Digital Library
Opportunities for Drell-Yan Physics at RHIC (open access)

Opportunities for Drell-Yan Physics at RHIC

Drell-Yan (DY) physics gives the unique opportunity to study the parton structure of nucleons in an experimentally and theoretically clean way. With the availability of polarized proton-proton collisions and asymmetric d+Au collisions at the Relativistic Heavy Ion Collider (RHIC), we have the basic (and unique in the world) tools to address several fundamental questions in QCD, including the expected gluon saturation at low partonic momenta and the universality of transverse momentum dependent parton distribution functions. A Drell-Yan program at RHIC is tied closely to the core physics questions of a possible future electron-ion collider, eRHIC. The more than 80 participants of this workshop focused on recent progress in these areas by both theory and experiment, trying to address imminent questions for the near and mid-term future.
Date: May 24, 2011
Creator: Aschenauer, E.; Bland, L.; Crawford, H.; Goto, Y.; Eyser, O.; Kang, Z. et al.
Object Type: Report
System: The UNT Digital Library
INVESTIGATING SUSPENSION OF MST, CST, AND SIMULATED SLUDGE SLURRIES IN A PILOT-SCALE WASTE TANK (open access)

INVESTIGATING SUSPENSION OF MST, CST, AND SIMULATED SLUDGE SLURRIES IN A PILOT-SCALE WASTE TANK

The Small Column Ion Exchange (SCIX) process is being developed to remove cesium, strontium, and actinides from Savannah River Site (SRS) Liquid Waste using an existing waste tank (i.e., Tank 41H) to house the process. Savannah River National Laboratory (SRNL) is conducting pilot-scale mixing tests to determine the pump requirements for suspending and resuspending monosodium titanate (MST), crystalline silicotitanate (CST), and simulated sludge. The purpose of this pilot scale testing is for the pumps to resuspend the MST, CST, and simulated sludge particles so that they can be removed from the tank, and to suspend the MST so it can contact strontium and actinides. The pilot-scale tank is a 1/10.85 linear scaled model of Tank 41H. The tank diameter, tank liquid level, pump nozzle diameter, pump elevation, and cooling coil diameter are all 1/10.85 of their dimensions in Tank 41H. The pump locations correspond to the proposed locations in Tank 41H by the SCIX program (Risers B5, B3, and B1). Previous testing showed that three Submersible Mixer Pumps (SMPs) will provide sufficient power to initially suspend MST in an SRS waste tank, and to resuspend MST that has settled in a waste tank at nominal 45 C for four weeks. …
Date: May 24, 2011
Creator: Poirier, M.; Qureshi, Z.; Restivo, M.; Steeper, T. & Williams, M.
Object Type: Report
System: The UNT Digital Library
H-CANYON AIR EXHAUST TUNNEL INSPECTION VEHICLE DEVELOPMENT (open access)

H-CANYON AIR EXHAUST TUNNEL INSPECTION VEHICLE DEVELOPMENT

The H-Canyon at Savannah River Site is a large concrete structure designed for chemical separation processes of radioactive material. The facility requires a large ventilation system to maintain negative pressure in process areas for radioactive contamination control and personnel protection. The ventilation exhaust is directed through a concrete tunnel under the facility which is approximately five feet wide and 8 feet tall that leads to a sand filter and stack. Acidic vapors in the exhaust have had a degrading effect on the surface of the concrete tunnels. Some areas have been inspected; however, the condition of other areas is unknown. Experience from historical inspections with remote controlled vehicles will be discussed along with the current challenge of inspecting levels below available access points. The area of interest in the exhaust tunnel must be accessed through a 14 X 14 inch concrete plug in the floor of the hot gang valve corridor. The purpose for the inspection is to determine the condition of the inside of the air tunnel and establish if there are any structural concerns. Various landmarks, pipe hangers and exposed rebar are used as reference points for the structural engineers when evaluating the current integrity of the air …
Date: May 24, 2011
Creator: Minichan, R.; Fogle, R. & Marzolf, A.
Object Type: Article
System: The UNT Digital Library
Achieving the 30% Goal: Energy and Cost Savings Analysis of ASHRAE Standard 90.1-2010 (open access)

Achieving the 30% Goal: Energy and Cost Savings Analysis of ASHRAE Standard 90.1-2010

This Technical Support Document presents the energy and cost savings analysis that PNNL conducted to measure the potential energy savings of 90.1-2010 relative to 90.1-2004. PNNL conducted this analysis with inputs from many other contributors and source of information. In particular, guidance and direction was provided by the Simulation Working Group under the auspices of the SSPC90.1. This report documents the approach and methodologies that PNNL developed to evaluate the energy saving achieved from use of ASHRAE/IES Standard 90.1-2010. Specifically, this report provides PNNL’s Progress Indicator process and methodology, EnergyPlus simulation framework, prototype model descriptions. This report covers the combined upgrades from 90.1-2004 to 90.1-2010, resulting in a total of 153 addenda. PNNL has reviewed and considered all 153 addenda for quantitative analysis in the Progress Indicator process. 53 of those are included in the quantitative analysis. This report provides information on the categorization of all of the addenda, a summary of the content, and deeper explanation of the impact and modeling of 53 identified addenda with quantitative savings.
Date: May 24, 2011
Creator: Thornton, Brian A.; Rosenberg, Michael I.; Richman, Eric E.; Wang, Weimin; Xie, YuLong; Zhang, Jian et al.
Object Type: Report
System: The UNT Digital Library
Using Wireless Power Meters to Measure Energy Use of Miscellaneous and Electronic Devices in Buildings (open access)

Using Wireless Power Meters to Measure Energy Use of Miscellaneous and Electronic Devices in Buildings

Miscellaneous and electronic devices consume about one-third of the primary energy used in U.S. buildings, and their energy use is increasing faster than other end-uses. Despite the success of policies, such as Energy Star, that promote more efficient miscellaneous and electronic products, much remains to be done to address the energy use of these devices if we are to achieve our energy and carbon reduction goals. Developing efficiency strategies for these products depends on better data about their actual usage, but very few studies have collected field data on the long-term energy used by a large sample of devices due to the difficulty and expense of collecting device-level energy data. This paper describes the development of an improved method for collecting device-level energy and power data using small, relatively inexpensive wireless power meters. These meters form a mesh network based on Internet standard protocols and can form networks of hundreds of metering points in a single building. Because the meters are relatively inexpensive and do not require manual data downloading, they can be left in the field for months or years to collect long time-series energy use data. In addition to the metering technology, we also describe a field protocol …
Date: May 24, 2011
Creator: UC Berkeley, Berkeley, CA USA; Brown, Richard; Lanzisera, Steven; Cheung, Hoi Ying (Iris); Lai, Judy; Jiang, Xiaofan et al.
Object Type: Article
System: The UNT Digital Library
Use of the ARM Measurements of Spectral Zenith Radiance for Better Understanding of 3D Cloud-Radiation Processes & Aerosol-Cloud Interaction (open access)

Use of the ARM Measurements of Spectral Zenith Radiance for Better Understanding of 3D Cloud-Radiation Processes & Aerosol-Cloud Interaction

We proposed a variety of tasks centered on the following question: what can we learn about 3D cloud-radiation processes and aerosol-cloud interaction from rapid-sampling ARM measurements of spectral zenith radiance? These ARM measurements offer spectacular new and largely unexploited capabilities in both the temporal and spectral domains. Unlike most other ARM instruments, which average over many seconds or take samples many seconds apart, the new spectral zenith radiance measurements are fast enough to resolve natural time scales of cloud change and cloud boundaries as well as the transition zone between cloudy and clear areas. In the case of the shortwave spectrometer, the measurements offer high time resolution and high spectral resolution, allowing new discovery-oriented science which we intend to pursue vigorously. Research objectives are, for convenience, grouped under three themes: • Understand radiative signature of the transition zone between cloud-free and cloudy areas using data from ARM shortwave radiometers, which has major climatic consequences in both aerosol direct and indirect effect studies. • Provide cloud property retrievals from the ARM sites and the ARM Mobile Facility for studies of aerosol-cloud interactions. • Assess impact of 3D cloud structures on aerosol properties using passive and active remote sensing techniques from both …
Date: May 24, 2011
Creator: Marshak, Alexander; Wiscombe, Warren; Knyazikhin, Yuri & Chiu, Christine
Object Type: Report
System: The UNT Digital Library
A Framework for Comparative Assessments of Energy Efficiency Policy Measures (open access)

A Framework for Comparative Assessments of Energy Efficiency Policy Measures

When policy makers propose new policies, there is a need to assess the costs and benefits of the proposed policy measures, to compare them to existing and alternative policies, and to rank them according to their effectiveness. In the case of equipment energy efficiency regulations, comparing the effects of a range of alternative policy measures requires evaluating their effects on consumers’ budgets, on national energy consumption and economics, and on the environment. Such an approach should be able to represent in a single framework the particularities of each policy measure and provide comparable results. This report presents an integrated methodological framework to assess prospectively the energy, economic, and environmental impacts of energy efficiency policy measures. The framework builds on the premise that the comparative assessment of energy efficiency policy measures should (a) rely on a common set of primary data and parameters, (b) follow a single functional approach to estimate the energy, economic, and emissions savings resulting from each assessed measure, and (c) present results through a set of comparable indicators. This framework elaborates on models that the U.S. Department of Energy (DOE) has used in support of its rulemakings on mandatory energy efficiency standards. In addition to a rigorous …
Date: May 24, 2011
Creator: Blum, Helcio; Atkinson, Barbara & Lekov, Alex
Object Type: Report
System: The UNT Digital Library
DISSOLUTION OF 3013-DE SAMPLE 10-16 (open access)

DISSOLUTION OF 3013-DE SAMPLE 10-16

The HB-Line Facility has a long-term mission to dissolve and disposition legacy fissile materials. HB-Line dissolves plutonium dioxide (PuO{sub 2}) from K-Area parting support of the 3013 Destructive Examination (DE) program. The PuO{sub 2}-bearing solids originate from a variety of unit operations and processing facilities, but all of the material is assumed to be high-fired (i.e., calcined in air for a minimum of two hours at {ge} 750 C). The Savannah River National Laboratory (SRNL) conducted dissolution flowsheet studies on 3013 DE Sample 10-16 (can R610826), which contains weapons-grade plutonium (Pu) as the fissile material. The dissolution flowsheet study was performed for 4 hours at 108 C on unwashed material using 12 M nitric acid (HNO{sub 3}) containing 0.20 M potassium fluoride (KF). After 4 hours at 108 C, the {sup 239}Pu Equivalent concentration was 32.5 g/L (gamma, 5.0% uncertainty). The insoluble residue comprised 9.88 wt % of the initial bulk weight, and contained 5.31-5.95 wt % of the initial Pu. The residue contained Pu in the highest concentration, followed by tungsten (W). Analyses detected 2,770 mg/L chloride (Cl{sup -}) in the final dissolver solution (3.28 wt %), which is significantly lower than the amount of Cl{sup -} detected by …
Date: May 24, 2011
Creator: Taylor-Pashow, K.
Object Type: Report
System: The UNT Digital Library
Final Technical Report on STTR Project DE-FG02-06ER86282 Development and Demonstration of 6-Dimensional Muon Beam Cooling (open access)

Final Technical Report on STTR Project DE-FG02-06ER86282 Development and Demonstration of 6-Dimensional Muon Beam Cooling

The overarching purpose of this project was to prepare a proposal for an experiment to demonstrate 6-dimensional muon beam cooling. The technical objectives were all steps in preparing the proposal, which was successfully presented to the Fermilab Accelerator Advisory Committee in February 2009. All primary goals of this project have been met.
Date: May 24, 2011
Creator: Muons, Inc.
Object Type: Report
System: The UNT Digital Library
EMSL and Institute for Integrated Catalysis (IIC) Catalysis Workshop (open access)

EMSL and Institute for Integrated Catalysis (IIC) Catalysis Workshop

Within the context of significantly accelerating scientific progress in research areas that address important societal problems, a workshop was held in November 2010 at EMSL to identify specific and topically important areas of research and capability needs in catalysis-related science.
Date: May 24, 2011
Creator: Campbell, Charles T.; Datye, Abhaya K.; Henkelman, Graeme A.; Lobo, Raul F.; Schneider, William F.; Spicer, Leonard D. et al.
Object Type: Report
System: The UNT Digital Library
Constrained-Transport Magnetohydrodynamics with Adaptive-Mesh-Refinement in CHARM (open access)

Constrained-Transport Magnetohydrodynamics with Adaptive-Mesh-Refinement in CHARM

We present the implementation of a three-dimensional, second order accurate Godunov-type algorithm for magneto-hydrodynamic (MHD), in the adaptivemesh-refinement (AMR) cosmological code CHARM. The algorithm is based on the full 12-solve spatially unsplit Corner-Transport-Upwind (CTU) scheme. Thefluid quantities are cell-centered and are updated using the Piecewise-Parabolic- Method (PPM), while the magnetic field variables are face-centered and areevolved through application of the Stokes theorem on cell edges via a Constrained- Transport (CT) method. The so-called ?multidimensional MHD source terms?required in the predictor step for high-order accuracy are applied in a simplified form which reduces their complexity in three dimensions without loss of accuracyor robustness. The algorithm is implemented on an AMR framework which requires specific synchronization steps across refinement levels. These includeface-centered restriction and prolongation operations and a reflux-curl operation, which maintains a solenoidal magnetic field across refinement boundaries. Thecode is tested against a large suite of test problems, including convergence tests in smooth flows, shock-tube tests, classical two- and three-dimensional MHD tests,a three-dimensional shock-cloud interaction problem and the formation of a cluster of galaxies in a fully cosmological context. The magnetic field divergence isshown to remain negligible throughout. Subject headings: cosmology: theory - methods: numerical
Date: May 24, 2011
Creator: Miniatii, Francesco & Martin, Daniel
Object Type: Article
System: The UNT Digital Library
COMPENDIUM OF COMPLETED TESTING IN SUPPORT OF ROTARY MICROFILTRATION AT SAVANNAH RIVER SITE AND HANFORD (open access)

COMPENDIUM OF COMPLETED TESTING IN SUPPORT OF ROTARY MICROFILTRATION AT SAVANNAH RIVER SITE AND HANFORD

This report presents a chronological summary of previous technology development efforts concerning the rotary microfiltration (RMF) unit from SpinTek{trademark}. Rotary microfiltration has been developed for high radiation application over the last decades as one of the optional filtration techniques for supplemental treatment. Supplemental treatment includes a near- or in-tank solids separation and subsequent cesium removal unit, followed by an immobilization technique; this includes options such as steam reforming, bulk vitrification or cast stone (grout). The main difference between RMF and standard cross flow filtration (CFF) is the disconnection of filtrate flux from feed velocity; i.e., filtrate flux is only dependent on transmembrane pressure, filter fouling and temperature. These efforts have been supported by the U.S. Department of Energy (DOE), Office of Cleanup Technologies since the 1990s by their Environmental Management Program (currently EM-31). In order to appropriately address future testing needs, a compilation of the relevant previous testing reports was essential. This compendium does not intend to cover all of the presentations/reports that were produced over the last decades but focuses on those of relevance for developing an RMF unit fit for deployment at the Hanford site. The report is split into three parts: (1) an introductory overview, (2) Figure …
Date: May 24, 2011
Creator: HJ, HUBER
Object Type: Report
System: The UNT Digital Library
DOE Hydrogen Sorption Center of Excellence: Synthesis and Processing of Single-Walled Carbon Nanohorns for Hydrogen Storage and Catalyst Supports (open access)

DOE Hydrogen Sorption Center of Excellence: Synthesis and Processing of Single-Walled Carbon Nanohorns for Hydrogen Storage and Catalyst Supports

The objective of the project was to exploit the unique morphology, tunable porosity and excellent metal supportability of single-walled carbon nanohorns (SWNHs) to optimize hydrogen uptake and binding energy through an understanding of metal-carbon interactions and nanoscale confinement. SWNHs provided a unique material to understand these effects because they are carbon nanomaterials which are synthesized from the 'bottom-up' with well-defined, sub-nm pores and consist of single-layer graphene, rolled up into closed, conical, horn-shaped units which form ball-shaped aggregates of {approx}100-nm diameter. SWNHs were synthesized without metal catalysts by the high-temperature vaporization of solid carbon, so they can be used to explore metal-free hydrogen storage. However, SWNHs can also be decorated with metal nanoparticles or coatings in post-processing treatments to understand how metals augment hydrogen storage. The project first explored how the synthesis and processing of SWNHs could be modified to tailor pore sizes to optimal size ranges. Nanohorns were rapidly synthesized at 20g/hr rates by high-power laser vaporization enabling studies such as neutron scattering with gram quantities. Diagnostics of the synthesis process including high-speed videography, fast pyrometry of the graphite target, and differential mobility analysis monitoring of particle size distributions were applied in this project to provide in situ process …
Date: May 24, 2011
Creator: Geohegan, David B.; Hu, Hui; Yoon, Mina; Puretzky, Alex A.; Rouleau, Christopher M.; Thonnard, Norbert et al.
Object Type: Report
System: The UNT Digital Library
Limits on the use of Nuclear Explosives for Asteroid Deflection (open access)

Limits on the use of Nuclear Explosives for Asteroid Deflection

None
Date: May 24, 2011
Creator: Dearborn, D S & Bruck, M
Object Type: Article
System: The UNT Digital Library
MGA++ Studies of U/Pu Gamma-ray Standards with two Falcon 5000 Mechanical cooled HPGe Detection Systems (open access)

MGA++ Studies of U/Pu Gamma-ray Standards with two Falcon 5000 Mechanical cooled HPGe Detection Systems

None
Date: May 24, 2011
Creator: Wang, T. F.
Object Type: Article
System: The UNT Digital Library
The role of phase instabilities in the early material response during laser-induced breakdown in bulk fused silica (open access)

The role of phase instabilities in the early material response during laser-induced breakdown in bulk fused silica

None
Date: May 24, 2011
Creator: Demange, P; Negres, R A; Raman, R N; Colvin, J D & Demos, S G
Object Type: Article
System: The UNT Digital Library
Detection of adventitious viruses from biologicals using a broad spectrum Microbial Detection Array (open access)

Detection of adventitious viruses from biologicals using a broad spectrum Microbial Detection Array

None
Date: May 24, 2011
Creator: Jaing, C; Gardner, S; McLoughlin, K; Thissen, J & Slezak, T
Object Type: Article
System: The UNT Digital Library
Journal of the House of Representatives of Texas: 82nd Legislature, Regular Session, Tuesday, May 24, 2011 (open access)

Journal of the House of Representatives of Texas: 82nd Legislature, Regular Session, Tuesday, May 24, 2011

Proceedings of the House of Representatives of Texas for the eighty-fourth day of the Regular session of the 82nd Legislature documenting legislation, reports, discussions, votes, and points-of-order.
Date: May 24, 2011
Creator: Texas. Legislature. House of Representatives.
Object Type: Legislative Document
System: The Portal to Texas History
Federal Register, Volume 76, Number 100, May 24, 2011, Pages 29989-30244 (open access)

Federal Register, Volume 76, Number 100, May 24, 2011, Pages 29989-30244

Daily publication of the U.S. Office of the Federal Register contains rules and regulations, proposed legislation and rule changes, and other notices, including "Presidential proclamations and Executive Orders, Federal agency documents having general applicability and legal effect, documents required to be published by act of Congress, and other Federal agency documents of public interest" (p. ii). Table of Contents starts on page iii.
Date: May 24, 2011
Creator: United States. Office of the Federal Register.
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library