Agencies Believe Strengthening International Agreements to Improve Collection of Antidumping and Countervailing Duties Would Be Difficult and Ineffective (open access)

Agencies Believe Strengthening International Agreements to Improve Collection of Antidumping and Countervailing Duties Would Be Difficult and Ineffective

Correspondence issued by the Government Accountability Office with an abstract that begins "The United States and many of its trading partners have enacted laws to remedy the unfair trade practices of other countries and foreign companies that cause injury to domestic industries. U.S. law authorizes the imposition of additional duties on importers to remedy these unfair trade practices. Specifically, antidumping (AD) duties are imposed on imports that are "dumped" in the United States (i.e., sales in the U.S. market at less than the market price in the item's home market) and countervailing (CV) duties are imposed on imports that are subsidized by foreign governments. Importers are responsible for paying all duties, taxes, and fees on products when they are brought into the United States (including AD/CV duties). Importers can be located either domestically or overseas. Since fiscal year 2001, U.S. Customs and Border Protection (CBP), which is responsible for collecting import duties, has been unable to collect hundreds of millions of dollars in AD/CV duties. In March 2008, we reported that over $600 million in AD/CV duties were uncollected. Our analysis revealed four key factors contributing to uncollected AD/CV duties: (1) the retrospective component of the U.S. AD/CV duty system, …
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Annual Scientific Progress Report: National Nuclear Security Administration Stockpile Stewardship: Academic Alliance Research Grant #DE-FG52-06NA26205 (open access)

Annual Scientific Progress Report: National Nuclear Security Administration Stockpile Stewardship: Academic Alliance Research Grant #DE-FG52-06NA26205

The focus of this grant, entitled 'Experimental investigations of magnetic, superconducting, and other phase transitions in novel f-electron materials at ultra-high pressures using designer diamond anvils', is to explore the novel properties of f-electron compounds under pressure, with a particular emphasis on the physics of superconductivity, magnetism, and their interactions. This report is a synopsis of the research that was undertaken from 6/2007-6/2008.
Date: July 24, 2008
Creator: Maple, M. Brian & Zocco, Diego A.
Object Type: Report
System: The UNT Digital Library
Aviation Security: Transportation Security Administration Has Strengthened Planning to Guide Investments in Key Aviation Security Programs, but More Work Remains (open access)

Aviation Security: Transportation Security Administration Has Strengthened Planning to Guide Investments in Key Aviation Security Programs, but More Work Remains

Testimony issued by the Government Accountability Office with an abstract that begins "Since its inception in November 2001, the Transportation Security Administration (TSA) has focused much of its efforts on aviation security, and has developed and implemented a variety of programs and procedures to secure the commercial aviation system. TSA funding for aviation security has totaled about $26 billion since fiscal year 2004. This testimony focuses on TSA's efforts to secure the commercial aviation system through passenger screening, strengthening air cargo security, and watch-list matching programs, as well as challenges that remain. It also addresses crosscutting issues that have impeded TSA's efforts in strengthening security. This testimony is based on GAO reports and testimonies issued from February 2004 through July 2008 including selected updates obtained from TSA officials in June and July 2008."
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Cayman Islands: Business Advantages and Tax Minimization Attract U.S. Persons and Enforcement Challenges Exist (open access)

Cayman Islands: Business Advantages and Tax Minimization Attract U.S. Persons and Enforcement Challenges Exist

Testimony issued by the Government Accountability Office with an abstract that begins "The Cayman Islands is a major offshore financial center and the registered home of thousands of corporations and financial entities. Financial activity there is in the trillions of dollars annually. One Cayman building--Ugland House--has been the subject of public attention as the listed address of thousands of companies. To help Congress better understand the nature of U.S. persons' business activities in the Cayman Islands, GAO was asked to study (1) the nature and extent of U.S. persons' involvement with Ugland House registered entities and the nature of such business; (2) the reasons why U.S. persons conduct business in the Cayman Islands; (3) information available to the U.S. government regarding U.S. persons' Cayman activities; and (4) the U.S. government's compliance and enforcement efforts. GAO interviewed U.S. and Cayman government officials and representatives of the law firm housed in Ugland House, and reviewed relevant documents. The full report on GAO's review is GAO-08-778, being released at the same time as this testimony."
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Cayman Islands: Business and Tax Advantages Attract U.S. Persons and Enforcement Challenges Exist (open access)

Cayman Islands: Business and Tax Advantages Attract U.S. Persons and Enforcement Challenges Exist

A letter report issued by the Government Accountability Office with an abstract that begins "The Cayman Islands is a major offshore financial center and the registered home of thousands of corporations and financial entities. Financial activity in the Cayman Islands is measured in the trillions of dollars annually. One Cayman building--Ugland House--has been the subject of public attention as the listed address of thousands of companies. To help Congress better understand the nature of U.S. persons' business activities in the Cayman Islands, GAO was asked to study (1) the nature and extent of U.S. persons' involvement with Ugland House registered entities and the nature of such business; (2) the reasons why U.S. persons conduct business in the Cayman Islands; (3) information available to the U.S. government regarding U.S. persons' Cayman activities; and (4) the U.S. government's compliance and enforcement efforts. GAO interviewed U.S. and Cayman government officials and representatives of the law firm housed in Ugland House, and reviewed relevant documents."
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Cayman Islands: Review of Cayman Islands and U.S. Laws Applicable to U.S. Persons' Financial Activity in the Cayman Islands, (GAO-08-1028SP), an E-supplement to GAO-08-778, July 2008 (open access)

Cayman Islands: Review of Cayman Islands and U.S. Laws Applicable to U.S. Persons' Financial Activity in the Cayman Islands, (GAO-08-1028SP), an E-supplement to GAO-08-778, July 2008

Other written product issued by the Government Accountability Office with an abstract that begins "This is an E-supplement to GAO-08-778. The Cayman Islands is a major center for financial activity and entities such as corporations, partnerships, and trusts can all play roles in those activities. U.S. taxpayers have a range of relationships to those entities, including as owners, as investors, as partners, and as beneficiaries of trusts. The activities of Cayman Islands entities can have tax consequences for under U.S. law. To understand more about the nature of financial activity in the Cayman Islands and its consequences under U.S. tax law, we examined relevant portions of Cayman Islands and U.S. law. This supplement discusses four areas of Cayman Islands and U.S. law. Part I is an overview of Cayman Islands law governing corporations, partnerships, and trusts. It also discusses the function of the registered office under Cayman Islands law. Part II presents an overview of Cayman Islands law governing the sharing of information by the Cayman Islands government with the U.S. government. Part III discusses certain Cayman Islands monetary authority and anti-money-laundering laws and compares specific Cayman Islands and United States regulations designed to combat money laundering. Finally, Part IV …
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Center for Programming Models for Scalable Parallel Computing: Future Programming Models (open access)

Center for Programming Models for Scalable Parallel Computing: Future Programming Models

The mission of the pmodel center project is to develop software technology to support scalable parallel programming models for terascale systems. The goal of the specific UD subproject is in the context developing an efficient and robust methodology and tools for HPC programming. More specifically, the focus is on developing new programming models which facilitate programmers in porting their application onto parallel high performance computing systems. During the course of the research in the past 5 years, the landscape of microprocessor chip architecture has witnessed a fundamental change – the emergence of multi-core/many-core chip architecture appear to become the mainstream technology and will have a major impact to for future generation parallel machines. The programming model for shared-address space machines is becoming critical to such multi-core architectures. Our research highlight is the in-depth study of proposed fine-grain parallelism/multithreading support on such future generation multi-core architectures. Our research has demonstrated the significant impact such fine-grain multithreading model can have on the productivity of parallel programming models and their efficient implementation.
Date: July 24, 2008
Creator: Gao, Guang, R.
Object Type: Report
System: The UNT Digital Library
Commercial Drivers: Certification Process for Drivers with Serious Medical Conditions (open access)

Commercial Drivers: Certification Process for Drivers with Serious Medical Conditions

Testimony issued by the Government Accountability Office with an abstract that begins "Millions of drivers hold commercial driver licenses (CDL), allowing them to operate commercial vehicles. The Department of Transportation (DOT) established regulations requiring medical examiners to certify that these drivers are medically fit to operate their vehicles and provides oversight of their implementation. Little is known on the extent to which individuals with serious medical conditions hold CDLs. Because the effectiveness of the medical certification process is not known, this testimony, and the accompanying report (GAO-08-826) that GAO is releasing today focuses on (1) GAO's analyses of the magnitude of commercial drivers with serious medical conditions, and (2) examples of cases where careful medical examinations did not occur on commercial drivers with serious medical conditions. To examine the extent individuals holding CDLs have significant disabilities, GAO identified those who were in both DOT's CDL database and selected disability databases of Social Security Administration, Office of Personnel Management, and Departments of Veterans Affairs and Labor and have been identified as 100 percent disabled according to the program's criteria. GAO obtained current CDL data from 12 selected states. To provide case studies, GAO focused on 4 states--Florida, Maryland, Minnesota, and Virginia. …
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Corporate Tax Reform: Issues for Congress (open access)

Corporate Tax Reform: Issues for Congress

This report contains the corporate tax reform issued for congress. H.R. 3970, introduced by Chairman Charles B. Rangel of the House Committee on Ways and Means, includes corporate tax revisions, trading a lower rate for a broader tax base as part of the revenue neutral reform package.
Date: July 24, 2008
Creator: Gravelle, Jane G. & Hungerford, Thomas L.
Object Type: Report
System: The UNT Digital Library
Costs of Major U.S. Wars (open access)

Costs of Major U.S. Wars

This CRS report provides estimates of the costs of major U.S. wars from the American Revolution through current conflicts in Iraq, Afghanistan, and elsewhere. It gives figures both in "current year dollars," that is, in prices in effect at the time of each war, and in inflation-adjusted "constant dollars" updated to the most recently available estimates of FY2008 prices. All estimates are of the costs of military operations only and do not include costs of veterans benefits, interest paid for borrowing money to finance wars, or assistance to allies. The report also provides estimates of the cost of each war as a share of Gross Domestic Product (GDP) during the peak year of each conflict and of overall defense spending as a share of GDP at the peak. This report will be updated periodically to reflect additional appropriations for ongoing conflicts and to adjust constant dollar figures to prices of the current fiscal year.
Date: July 24, 2008
Creator: Daggett, Stephen
Object Type: Report
System: The UNT Digital Library
Developing Countries: U.S. Financing for Multilateral Debt Relief Initiative Currently Experiencing a Shortfall (open access)

Developing Countries: U.S. Financing for Multilateral Debt Relief Initiative Currently Experiencing a Shortfall

Correspondence issued by the Government Accountability Office with an abstract that begins "A buildup of foreign debt throughout the 1970s and 1980s--combined with low growth, falling commodity prices, and other economic difficulties--left many poor countries with significantly more debt than they could repay. International efforts to provide debt relief to 41 such heavily indebted poor countries have been ongoing for over a decade, and these efforts culminated in the Multilateral Debt Relief Initiative (MDRI), which was announced in 2005. MDRI eliminates eligible debt that countries owe to four international financial institutions--the World Bank's International Development Association (IDA), the International Monetary Fund (IMF), the African Development Bank's African Development Fund (ADF), and the Inter-American Development Bank (IaDB). To receive MDRI debt relief, countries must first complete the Heavily Indebted Poor Countries (HIPC) Initiative, which the World Bank and IMF created in 1996 to relieve the debt burden of poor countries. In response to concerns over the continuing vulnerability of these countries, the World Bank and IMF enhanced the initiative to provide additional debt relief in 1999. Recognizing that recipient countries needed further assistance, MDRI was created to help accelerate countries' progress toward achieving the United Nations Millennium Development Goals. Of the …
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
The Future Role of U.S. Trade Policy: An Overview (open access)

The Future Role of U.S. Trade Policy: An Overview

The United States has become increasingly integrated with the rest of the world economy. This integration has offered benefits and presented challenges to U.S. business, agriculture, labor, and consumers. Those who can compete in the more integrated economy have enjoyed opportunities to broaden their success, while those who are challenged by increased foreign competition have been forced to adjust and some have exited the market or relocated overseas. Some observers contend that, in order to remain globally competitive, the United States must continue to support trade liberalization policies, while assisting those hurt by trade. Others have raised doubts over whether free trade policies benefit the U.S. economy. This report provides an overview and background on the debate over the future course of U.S. trade policy.
Date: July 24, 2008
Creator: Morrison, Wayne M. & Cooper, William M.
Object Type: Report
System: The UNT Digital Library
Government Performance: Lessons Learned for the Next Administration on Using Performance Information to Improve Results (open access)

Government Performance: Lessons Learned for the Next Administration on Using Performance Information to Improve Results

Testimony issued by the Government Accountability Office with an abstract that begins "Over the past 15 years, legislative and executive branch reform efforts have attempted to shift the focus of federal government management from a preoccupation with activities to the results or outcomes of those activities. Based on over a decade of work in this area, GAO has found a transformation in the capacity of the federal government to manage for results, including an infrastructure of outcome-oriented strategic plans, performance measures, and accountability reporting that provides a solid foundation for improving the performance of federal programs. However, agencies have made less progress in getting their managers' to use performance information in their decision making. GAO was asked to testify on the preliminary results of ongoing work looking at (1) trends in federal managers' use of performance information to manage, both governmentwide and at the agency level; (2) how agencies can encourage greater use of performance information to improve results; and (3) lessons learned from prior management reforms for the next administration. Our statement is based on prior GAO reports and surveys we conducted in 1997, 2000, 2003, and 2007. For the results of our 2007 survey, see e-supplement GAO-08-1036SP. GAO …
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Highway Public-Private Partnerships: Securing Potential Benefits and Protecting the Public Interest Could Result from More Rigorous Up-front Analysis (open access)

Highway Public-Private Partnerships: Securing Potential Benefits and Protecting the Public Interest Could Result from More Rigorous Up-front Analysis

Testimony issued by the Government Accountability Office with an abstract that begins "The private sector is increasingly involved in financing and operating highway facilities under long-term concession agreements. In some cases, this involves new facilities; in other cases, firms operate and maintain an existing facility for a period of time in exchange for an up-front payment to the public sector and the right to collect tolls over the term of the agreement. In February 2008 GAO reported on (1) the benefits, costs, and trade-offs of highway public-private partnerships; (2) how public officials have identified and acted to protect the public interest in these arrangements; and (3) the federal role in highway public-private partnerships and potential changes in this role. The Senate Finance Committee asked GAO to testify on this report and to highlight its discussion of tax issues. GAO reviewed the experience of projects in the U.S. (including the Chicago Skyway and Indiana Toll Road agreements), Australia, Canada, and Spain."
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
International Population Assistance and Family Planning Programs: Issues for Congress (open access)

International Population Assistance and Family Planning Programs: Issues for Congress

This report discusses the U.S. population assistance issues, policy issues in the U.S. family planning debate, and U.S. funding levels.
Date: July 24, 2008
Creator: Blanchfield, Luisa
Object Type: Report
System: The UNT Digital Library
Long-Range Ballistic Missile Defense in Europe (open access)

Long-Range Ballistic Missile Defense in Europe

This report discusses long-range ballistic missile defense in Europe. It includes background information on the topic, the particular threat, and the system to be used, as well as locations (Poland and the Czech Republic), policy issues, congressional actions, and related information.
Date: July 24, 2008
Creator: Hildreth, Steven A. & Ek, Carl
Object Type: Report
System: The UNT Digital Library
Long-Term Care Insurance: State Oversight of Rate Setting and Claims Settlement Practices (open access)

Long-Term Care Insurance: State Oversight of Rate Setting and Claims Settlement Practices

Testimony issued by the Government Accountability Office with an abstract that begins "As the baby boom generation ages, the demand for long-term care services is likely to grow and could strain state and federal resources. The increased use of long-term care insurance (LTCI) may be a way of reducing the share of long-term care paid by state and federal governments. Oversight of LTCI is primarily the responsibility of states, but over the past 12 years, there have been federal efforts to increase the use of LTCI while also ensuring that consumers purchasing LTCI are adequately protected. Despite this oversight, concerns have been raised about both premium increases and denials of claims that may leave consumers without LTCI coverage when they begin needing care. This statement focuses on oversight of the LTCI industry's (1) rate setting practices and (2) claims settlement practices. This statement is based on findings from GAO's June 2008 report entitled Long-Term Care Insurance: Oversight of Rate Setting and Claims Settlement Practices (GAO-08-712). For that report, GAO reviewed information from the National Association of Insurance Commissioners (NAIC) on all states' rate setting standards. GAO also completed 10 state case studies on oversight of rate setting and claims settlement …
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Millennium Challenge Account (open access)

Millennium Challenge Account

None
Date: July 24, 2008
Creator: unknown
Object Type: Report
System: The UNT Digital Library
Paraxial SGM beamlines for coherence experiments at the Advanced Light Source (open access)

Paraxial SGM beamlines for coherence experiments at the Advanced Light Source

Beamlines have been designed for coherence experiments at the ALS based on brightness preserving spherical grating monochromators. The operation is almost paraxial so that a very simple scheme can deliver the modest spectral resolution required, with just two focusing optics, one of which is the spherical grating.
Date: July 24, 2008
Creator: Warwick, Anthony I; Warwick, Anthony I & Howells, Malcolm
Object Type: Article
System: The UNT Digital Library
PROTEC TM TEAR-OFFS: RESULTS OF LONG TERM TESTING (open access)

PROTEC TM TEAR-OFFS: RESULTS OF LONG TERM TESTING

The Savannah River National Laboratory (SRNL) has completed a series of tests (Phases 1 and 2) to assess the potential use of a Mylar{reg_sign} tear-off system as a primary or secondary protective barrier to minimize acid etching ('frosting'), accidental scratching, and/or radiation damage for shielded cells, glovebox, and/or chemical hood windows. Conceptually, thin, multi-layered sheets of Mylar (referred to throughout this report as the ProTec{trademark} tear-off system) can be directly applied to the shielded cell, glovebox, or hood sash window to serve as a secondary (or primary) barrier. Upon degradation of visual clarity due to accidental scratching, spills/splatters, and/or radiation damage, the outer layer (or sheet) of Mylar could be removed refreshing or restoring the view. Due to the multilayer aspect, the remaining Mylar layers would provide continued protection for the window from potential reoccurrences. Although the concept of using a tear-off system as a protective barrier is conceptually enticing, potential technical issues were identified and addressed as part of this phased study to support implementation of this type of system in the Defense Waste Processing Facility (DWPF). Specific test conditions of interest to the DWPF included the performance of the tear-off system exposed to or under the following conditions: …
Date: July 24, 2008
Creator: Peeler, D
Object Type: Report
System: The UNT Digital Library
Surface Geophysical Exploration of Tx-Ty Tank Farms at the Hanford Site: Results of Background Characterization With Ground Penetrating Radar (open access)

Surface Geophysical Exploration of Tx-Ty Tank Farms at the Hanford Site: Results of Background Characterization With Ground Penetrating Radar

Ground penetrating radar surveys of the TX and TY tank farms were performed to identify existing infrastructure in the near surface environment. These surveys were designed to provide background information supporting Surface-to-Surface and Well-to-Well resistivity surveys of Waste Management Area TX-TY. The objective of the preliminary investigation was to collect background characterization information with GPR to understand the spatial distribution of metallic objects that could potentially interfere with the results from high resolution resistivity{trademark} surveys. The results of the background characterization confirm the existence of documented infrastructure, as well as highlight locations of possible additional undocumented subsurface metallic objects.
Date: July 24, 2008
Creator: Cubbage, B.; Brauchla, R.; O'Brien, G. & Bergeron, M.
Object Type: Report
System: The UNT Digital Library
Tax Administration: Comparison of the Reported Tax Liabilities of Foreign- and U.S.-Controlled Corporations, 1998-2005 (open access)

Tax Administration: Comparison of the Reported Tax Liabilities of Foreign- and U.S.-Controlled Corporations, 1998-2005

A letter report issued by the Government Accountability Office with an abstract that begins "Concerns about transfer pricing abuse have led researchers to compare the tax liabilities of foreign- and U.S.-controlled corporations. (Transfer prices are the prices related companies charge on intercompany transactions.) However, such comparisons are complicated because other factors may explain the differences in reported tax liabilities. In three prior reports, GAO found differences in the percentages of foreign-controlled and U.S.-controlled corporations reporting no tax liability. GAO was asked to update the previous reports by comparing: (1) the tax liabilities of foreign-controlled domestic corporations (FCDC) and U.S.-controlled corporations (USCC)-including those reporting zero tax liabilities for 1998 through 2005 (the latest available data) and (2) characteristics of FCDCs and USCCs such as age, size, and industry. GAO analyzed data from the Internal Revenue Service's Statistics of Income samples of corporate tax returns. GAO does not make any recommendations in this report. In commenting on a draft of this report, IRS provided comments on technical issues, which we incorporated into this report where appropriate."
Date: July 24, 2008
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Thailand: Background and U.S. Relations (open access)

Thailand: Background and U.S. Relations

This report discusses the current political and economic state of Thailand, particularly in the wake of the September 2006 coup that displaced Prime Minister Thaksin Shinawatra and has resulted in continuing instability. This report also discusses the ongoing U.S.-Thai relationship, despite different policies in such areas as human rights.
Date: July 24, 2008
Creator: Chanlett-Avery, Emma
Object Type: Report
System: The UNT Digital Library
Tibet: Problems, Prospects, and U.S. Policy (open access)

Tibet: Problems, Prospects, and U.S. Policy

None
Date: July 24, 2008
Creator: unknown
Object Type: Report
System: The UNT Digital Library