A letter report issued by the Government Accountability Office with an abstract that begins "To assist the growing number of taxpayers facing foreclosure or mortgage restructuring, the Mortgage Forgiveness Debt Relief Act of 2007, and its 3-year extension as part of the Emergency Economic Stabilization Act of 2008, allows taxpayers to generally exclude from taxable income forgiven mortgage debt used to buy, build, or substantially improve a principal residence. Joint Committee on Taxation (JCT) estimates originally suggested that the exclusion of forgiven mortgage debt from taxable income may result in about $968 million in federal revenue losses from fiscal year (FY) 2008 through FY 2013 and more recent estimates suggest that the revenue losses could be closer to $1.9 billion. The Department of Treasury estimates suggest that the exclusion may result in federal revenue losses of about $1.4 billion from FY 2008 through FY 2013. Some taxpayers with forgiven mortgage debts may be bankrupt or insolvent; however, others are not and therefore may have the ability to pay taxes on forgiven mortgage debts. The briefing slides summarize our assessment of the Internal Revenue Service's (IRS) administration of this tax provision. In response to your request, our objectives were to identify …

A letter report issued by the Government Accountability Office with an abstract that begins "In 2009, the Department of Veterans Affairs (VA) spent nearly $4 billion on prescriptions for veterans. In general, VA provides drugs on its national formulary. However, all VA medical centers must have a nonformulary drug request process that is overseen by their regional Veterans Integrated Service Network (VISN). This report responds to a House Committee on Appropriations report directing GAO to review VA's formulary process and to an additional congressional request. Specifically, GAO reviewed (1) the process VA uses to review drugs for its national formulary, (2) the approaches VISNs and medical centers take to implementing the nonformulary drug request process, (3) the extent to which VA ensures the timely adjudication of nonformulary drug requests, and (4) the mechanisms VA has in place to obtain beneficiary input on the national formulary and make the drug review process transparent. GAO reviewed VA policy guidance and VA's pharmacy-related information technology (IT) initiatives, analyzed 2008 and 2009 drug review data and 2009 nonformulary drug request data, and interviewed VA officials from the national level, each VISN, and a judgmental sample of four medical centers."

A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) does not know how many businesses failed to file required returns, nor does it have an estimate of the associated lost tax revenue--the business nonfiling tax gap. Many cases it does investigate are unproductive because the business does not owe the return IRS expects. GAO was asked to assess (1) the data challenges of estimating the business nonfiler tax gap, (2) how recent program changes have affected IRS's capacity to identify and pursue business nonfilers, and (3) additional opportunities for IRS to use third-party data. GAO reviewed IRS's tax gap estimates, nonfiler program processes and procedures, and matched closed nonfiler cases with various other data."

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy's Littoral Combat Ship (LCS) is envisioned as a reconfigurable vessel able to meet three missions: surface warfare, mine countermeasures, and anti-submarine warfare. It consists of the ship (seaframe) and the mission package it carries and deploys. The Navy plans to invest over $25 billion through fiscal year 2035 to acquire LCS. However, recurring cost growth and schedule delays have jeopardized the Navy's ability to deliver promised LCS capabilities. Based on a congressional request, GAO (1) identified technical, design, and construction challenges to completing the first four ships within current cost and schedule estimates, (2) assessed the Navy's progress developing and fielding mission packages, and (3) evaluated the quality of recent Navy cost analyses for seaframes and their effect on program progress. GAO's findings are based on an analysis of government and contractor-generated documents, and discussions with defense officials and key contractors. This product is a public version of a For Official Use Only report, GAO-10-1006SU, also issued in August 2010."

A letter report issued by the Government Accountability Office with an abstract that begins "Since the recent recession, policymakers have emphasized the role exports can play in strengthening the U.S. economy and in creating higher paying jobs. In March 2010 the President signed an Executive Order creating the National Export Initiative (NEI), with a goal of doubling U.S. exports in 5 years. However, since 2004 the workforce of the U.S. and Foreign Commercial Service (CS) has shrunk, calling into question the ability of this key agency to increase its activities to assist U.S. businesses with their exports. In response to a conference committee mandate, GAO reviewed (1) how well CS managed its resources from 2004 to 2009, and (2) the completeness of CS's workforce plans and the quality of its fiscal year 2011 budget request. GAO analyzed data from the Departments of Agriculture, Commerce, and State; reviewed agency documents; and interviewed agency officials."

Pamphlet providing information about newborn hearing screening and developmental markers for older babies. One side is written in English and the reverse side is written in Spanish.

Information Package Specification version 1.1 describes an XML document format called an information package that can be used to store information in information management systems and other information archives. An information package consists of package information, the context required to understand and use that information, package metadata that describes the information, and XML signatures that protect the information. The information package described in this specification was designed to store Department of Energy (DOE) and National Nuclear Security Administration (NNSA) information and includes the metadata required for that information: a unique package identifier, information marking that conforms to DOE and NNSA requirements, and access control metadata. It is an implementation of the Open Archival Information System (OAIS) Reference Model archival information package tailored to meet NNSA information storage requirements and designed to be used in the computing environments at the Y-12 National Security Complex and at other NNSA sites.

This report summarizes work to develop a high flux, high efficiency LED-based downlight at OSRAM SYLVANIA under US Department of Energy contract DE-FC26-08NT01582. A new high power LED and electronic driver were developed for these downlights. The LED achieved 100 lumens per watt efficacy and 1700 lumen flux output at a correlated color temperature of 3500K. The driver had 90% electrical conversion efficiency while maintaining excellent power quality with power factor >0.99, and total harmonic distortion <10%. Two styles of downlights using the LED and driver were shown to exceed the project targets for steady-state luminous efficacy and flux of 70 lumens per watt and 1300 lumens, respectively. Compared to similar existing downlights using compact fluorescent or LED sources, these downlights had much higher efficacy at nearly the same luminous flux.

Transmission nuclear resonance fluorescence measurements were made on targets consisting of Pb and depleted U with total areal densities near 86 g/cm2. The 238U content n the targets varied from 0 to 8.5percent (atom fraction). The experiment demonstrates the capability of using transmission measurements as a non-destructive technique to identify and quantify the presence of an isotope in samples with thicknesses comparable to he average thickness of a nuclear fuel assembly. The experimental data also appear to demonstrate the process of notch refilling with a predictable intensity. Comparison of measured spectra to previous backscatter 238U measurements indicates general agreement in observed excited states. Two new 238U excited states and possibly a third state have also been observed.

Economic development in the United States depends on a reliable and affordable power supply. The nation will need well educated engineers to design a modern, safe, secure, and reliable power grid for our future needs. An anticipated shortage of qualified engineers has caused considerable concern in many professional circles, and various steps are being taken nationwide to alleviate the potential shortage and ensure the North American power system's reliability, and our world-wide economic competitiveness. To help provide a well-educated and trained workforce which can sustain and modernize the nation's power grid, Gonzaga University's School of Engineering and Applied Science has established a five-course (15-credit hour) Certificate Program in Transmission and Distribution (T&amp;D) Engineering. The program has been specifically designed to provide working utility engineering professionals with on-line access to advanced engineering courses which cover modern design practice with an industry-focused theoretical foundation. A total of twelve courses have been developed to-date and students may select any five in their area of interest for the T&amp;D Certificate. As each course is developed and taught by a team of experienced engineers (from public and private utilities, consultants, and industry suppliers), students are provided a unique opportunity to interact directly with different industry …

The main focus during the period of research at UTK was on developing a mathematically rigorous and at the same time computationally flexible framework for parallelization of Kinetic Monte Carlo methods, and its implementation on multi-core architectures. Another direction of research aimed towards spatial multilevel coarse graining methods for Monte Carlo sampling and molecular simulation. The underlying theme of both of this topics was the development of numerical methods that lead to efficient and reliable simulations supported by error analysis of involved approximation schemes for coarse observables of the simulated molecular system. The work on both of these topics resulted in publications.

The primary project objectives were to understand how the process design of an integrated gasification combined cycle (IGCC) power plant affects the dynamic operability and controllability of the process. Steady-state and dynamic simulation models were developed to predict the process behavior during typical transients that occur in plant operation. Advanced control strategies were developed to improve the ability of the process to follow changes in the power load demand, and to improve performance during transitions between power levels. Another objective of the proposed work was to educate graduate and undergraduate students in the application of process systems and control to coal technology. Educational materials were developed for use in engineering courses to further broaden this exposure to many students. ASPENTECH software was used to perform steady-state and dynamic simulations of an IGCC power plant. Linear systems analysis techniques were used to assess the steady-state and dynamic operability of the power plant under various plant operating conditions. Model predictive control (MPC) strategies were developed to improve the dynamic operation of the power plants. MATLAB and SIMULINK software were used for systems analysis and control system design, and the SIMULINK functionality in ASPEN DYNAMICS was used to test the control strategies on …

The higher penetration of intermittent generation resources (including wind and solar generation) in the Bonneville Power Administration (BPA) and California Independent System Operator (CAISO) balancing authorities (BAs) raises issue of requiring expensive additional fast grid balancing services in response to additional intermittency and fast up and down power ramps in the electric supply system. The overall goal of the wide-area energy management system (WAEMS) project is to develop the principles, algorithms, market integration rules, a functional design, and a technical specification for an energy storage system to help cope with unexpected rapid changes in renewable generation power output. The resulting system will store excess energy, control dispatchable load and distributed generation, and utilize inter-area exchange of the excess energy between the California ISO and Bonneville Power Administration control areas. A further goal is to provide a cost-benefit analysis and develop a business model for an investment-based practical deployment of such a system. There are two tasks in Phase 2 of the WAEMS project: the flywheel field tests and the battery evaluation. Two final reports, the Wide-area Energy Management System Phase 2 Flywheel Field Tests Final Report and the Wide-area Energy Storage and Management System Battery Storage Evaluation, were written to …

It is estimated that by using better and improved high temperature structural materials, the power generation efficiency of the power plants can be increased by 15% resulting in significant cost savings. One such promising material system for future high-temperature structural applications in power plants is Silicon Carbide-Silicon Nitride (SiC-Si{sub 3}N{sub 4}) nanoceramic matrix composites. The described research work focuses on multiscale simulation-based design of these SiC-Si{sub 3}N{sub 4} nanoceramic matrix composites. There were two primary objectives of the research: (1) Development of a multiscale simulation tool and corresponding multiscale analyses of the high-temperature creep and fracture resistance properties of the SiC-Si{sub 3}N{sub 4} nanocomposites at nano-, meso- and continuum length- and timescales; and (2) Development of a simulation-based robust design optimization methodology for application to the multiscale simulations to predict the range of the most suitable phase morphologies for the desired high-temperature properties of the SiC-Si{sub 3}N{sub 4} nanocomposites. The multiscale simulation tool is based on a combination of molecular dynamics (MD), cohesive finite element method (CFEM), and continuum level modeling for characterizing time-dependent material deformation behavior. The material simulation tool is incorporated in a variable fidelity model management based design optimization framework. Material modeling includes development of an experimental …

An analysis of improving the power output of small wind turbines by adding a venturi housing was done. Including the effects of back pressure developed at the input to the housing lowers the efficiency gain from a factor of 5 to a factor of 2 for a turbine blade radius of 24 inches. The gain is small enough that only large systems could profit from the application.

This research investigated four techniques that could be applicable for mapping of solids remaining in radioactive waste tanks at the Savannah River Site: stereo vision, LIDAR, flash LIDAR, and Structure from Motion (SfM). Stereo vision is the least appropriate technique for the solids mapping application. Although the equipment cost is low and repackaging would be fairly simple, the algorithms to create a 3D image from stereo vision would require significant further development and may not even be applicable since stereo vision works by finding disparity in feature point locations from the images taken by the cameras. When minimal variation in visual texture exists for an area of interest, it becomes difficult for the software to detect correspondences for that object. SfM appears to be appropriate for solids mapping in waste tanks. However, equipment development would be required for positioning and movement of the camera in the tank space to enable capturing a sequence of images of the scene. Since SfM requires the identification of distinctive features and associates those features to their corresponding instantiations in the other image frames, mockup testing would be required to determine the applicability of SfM technology for mapping of waste in tanks. There may be …

Geological repositories for disposal of high-level nuclear wastes generally rely on a multi-barrier system to isolate radioactive wastes from the biosphere. The multi-barrier system typically consists of a natural barrier system, including repository host rock and its surrounding subsurface environment, and an engineering barrier system (EBS). EBS represents the man-made, engineered materials placed within a repository, including the waste form, waste canisters, buffer materials, backfill and seals (OECD, 2003). EBS plays a significant role in the containment and long-term retardation of radionuclide release. EBS is involved in complex thermal, hydrogeological, mechanical, chemical and biological processes, such as heat release due to radionuclide decay, multiphase flow (including gas release due to canister corrosion), swelling of buffer materials, radionuclide diffusive transport, waste dissolution and chemical reactions. All these processes are related to each other. An in-depth understanding of these coupled processes is critical for the performance assessment (PA) for EBS and the entire repository. Within the EBS group of Used Fuel Disposition (UFD) Campaign, LBNL is currently focused on (1) thermal-hydraulic-mechanical-chemical (THMC) processes in buffer materials (bentonite) and (2) diffusive transport in EBS associated with clay host rock, with a long-term goal to develop a full understanding of (and needed modeling capabilities …

The Cementitious Barriers Partnership Project (CBP) is a multi-disciplinary, multi-institution cross cutting collaborative effort supported by the US Department of Energy (DOE) to develop a reasonable and credible set of tools to improve understanding and prediction of the structural, hydraulic and chemical performance of cementitious barriers used in nuclear applications. The period of performance is &gt;100 years for operating facilities and &gt; 1000 years for waste management. The CBP has defined a set of reference cases to provide the following functions: (i) a common set of system configurations to illustrate the methods and tools developed by the CBP, (ii) a common basis for evaluating methodology for uncertainty characterization, (iii) a common set of cases to develop a complete set of parameter and changes in parameters as a function of time and changing conditions, (iv) a basis for experiments and model validation, and (v) a basis for improving conceptual models and reducing model uncertainties. These reference cases include the following two reference disposal units and a reference storage unit: (i) a cementitious low activity waste form in a reinforced concrete disposal vault, (ii) a concrete vault containing a steel high-level waste tank filled with grout (closed high-level waste tank), and (iii) …

Abstracts and brief summaries are provided for six published articles and seventeen poster and oral presentations at scientific meetings.

This project, funded by New York State Energy Research and Development Agency (NYSERDA), investigated the potential for an oil-fired combined heat and power system (micro-CHP system) for potential use in residences that use oil to heat their homes. Obviously, this requires the power source to be one that uses heating oil (diesel). The work consisted of an experimental study using a diesel engine and an analytical study that examined potential energy savings and benefits of micro-CHP systems for 'typical' locations in New York State. A search for a small diesel engine disclosed that no such engines were manufactured in the U.S. A single cylinder engine manufactured in Germany driving an electric generator was purchased for the experimental work. The engine was tested using on-road diesel fuel (15 ppm sulfur), and biodiesel blends. One of the main objectives was to demonstrate the possibility of operation in the so-called HCCI (Homogeneous Charge Compression Ignition) mode. The HCCI mode of operation of engines is being explored as a way to reduce the emission of smoke, and NOx significantly without exhaust treatment. This is being done primarily in the context of engines used in transportation applications. However, it is felt that in a micro-CHP …

The Thermal Cycling Absorption Process (TCAP) was further studied with a new configuration. Previous configuration used a palladium packed column and a plug flow reverser (PFR). This new configuration uses an inverse column to replace the PFR. The goal was to further improve performance. Both configurations were experimentally tested. The results showed that the new configuration increased the throughput by a factor of more than 2.

As a result of the termination of the Yucca Mountain Project, the United States Department of Energy (DOE) has started to explore various alternative avenues for the disposition of used nuclear fuel and nuclear waste. The overall scope of the investigation includes temporary storage, transportation issues, permanent disposal, various nuclear fuel types, processing alternatives, and resulting waste streams. Although geologic disposal is not the only alternative, it is still the leading candidate for permanent disposal. The realm of geologic disposal also offers a range of geologic environments that may be considered, among those clay shale formations. Figure 1-1 presents the distribution of clay/shale formations within the USA. Clay rock/shale has been considered as potential host rock for geological disposal of high-level nuclear waste throughout the world, because of its low permeability, low diffusion coefficient, high retention capacity for radionuclides, and capability to self-seal fractures induced by tunnel excavation. For example, Callovo-Oxfordian argillites at the Bure site, France (Fouche et al., 2004), Toarcian argillites at the Tournemire site, France (Patriarche et al., 2004), Opalinus clay at the Mont Terri site, Switzerland (Meier et al., 2000), and Boom clay at Mol site, Belgium (Barnichon et al., 2005) have all been under intensive …

Relativistic pair-plasmas and jets are believed to exist in many astrophysical objects and are often invoked to explain energetic phenomena related to Gamma Ray Bursts and Black Holes. On earth, positrons from radioactive isotopes or accelerators are used extensively at low energies (sub-MeV) in areas related to surface science positron emission tomography and basic antimatter science. Experimental platforms capable of producing the high-temperature pair-plasma and high-flux jets required to simulate astrophysical positron conditions have so far been absent. In the last few years, we performed extensive experiments generating positrons with intense lasers where we found that relativistic electron and positron jets are produced by irradiating a solid gold target with an intense picosecond laser pulse. The positron temperatures in directions parallel and transverse to the beam both exceeded 0.5 MeV, and the density of electrons and positrons in these jets are of order 10{sup 16} cm{sup -3} and 10{sup 13} cm{sup -3}, respectively. With the advent of high-energy ultra-short laser pulses, we expect that a charge-neutral, relativistic pair-plasma is achievable, a novel regime of laboratory-produced hot dense matter. This talk will present some details of the laser-produced pair-plasma experiments.

Documentation of work performed by Ramgen and subcontractors in pursuit of design and construction of a 10 MW supersonic CO{sub 2} compressor and supporting facility. The compressor will demonstrate application of Ramgen's supersonic compression technology at an industrial scale using CO{sub 2} in a closed-loop. The report includes details of early feasibility studies, CFD validation and comparison to experimental data, static test experimental results, compressor and facility design and analyses, and development of aero tools.