Place turkey on a greased rack in a roasting pan. Add water, giblets and neck to pan. Combine 1-1/4 cups broth, 3/4 cup orange juice and 2 tablespoons soy sauce; pour over turkey. Combine bouillon, onion and garlic powder; sprinkle over turkey. Bake, uncov- ered, at 3250 for 3-1/2 hours, basting every 30 minutes. When turkey begins to brown, cover lightly with foil. Remove giblets and neck when tender; set aside for gravy. Com- bine remaining broth, orange juice and soy sauce. Remove foil from turkey; pour broth mixture over turkey. Bake 30 minutes longer or until a meat thermometer reads 1800. For gravy, remove meat from neck and discard the bones. Chop giblets and neck meat; set aside. In a saucepan, combine 2 cups pan juices, broth, orange juice and Worcester- shire sauce; mix well. Stir in thyme, sugar and pepper. Combine cornstarch and water until smooth. Whisk into broth mixture; bring to a boil. Cook and stir for 2 minutes. Stir in re- served giblets and neck meat. Carve turkey; serve with gravy.