Research and recommend environmentally friendly elements to be used in Essay - 1

Research and recommend environmentally friendly elements to be used in the construction of a multi storey commercial building - Essay Example These ensure that client satisfaction and deign excellence. The chief task of this paper is to recommend environmentally friendly elements to be employed in the use of the construction of a multi-storey building. Green building is both cost effective and environmentally friendly. Wood is among the core materials used in the construction of buildings. In context to multi-storey buildings, the ratio of steel, glass and concrete, is significantly more. However, this ratio must change while building green. In this endeavor, timber-concrete composite is favorable for this building. It comprises of timber beams being interconnected to slabs of concrete that are then cast on timber members. This introduces cost saving measures and efficient control of building materials.   Ã‚  Ã‚  Ã‚   In context to the roof, clay roofing tiles are the best environmentally friendly option to pursue. Clay is a hundred percent recyclable as such the core rationale for its inclusion as a preferred building material. Owing to their durability, significant saving will be expected. This will be in terms of cost of repair. An additional factor for clay is that an increasing number of clay manufacturing companies are offering post consumer recycled clay tiles. Thus, the roofing system will always be up to date. Painting has been discovered to be among the most toxic chemicals in buildings (RIDER et al., 2011). Therefore, environmentally friendly paint must be used. The paint to be used on the building should be of low or no VOC paint. Natural pigmented paints should be the only paint to be used. As such, Ecosure Matt by Deluxe Trade is the best alternative. A case study conducted on Rimrose Hope CE Primary School explicates on both the sustainability and performance of this natural paint. The normal insulation systems are a product of toxic materials. An environmentally friendly insulation system comprises of blue jean denim. It entirely uses

Animal Testing in the Research Field Essay -- Biology Medical Biomedic

Animal research, or animal testing, is the use of animals in scientific researches to study and develop drugs for the life-taking diseases that human beings contract. It has been practiced for hundreds of years. Animal testing helps produced many vaccines and other drugs, like penicillin, and thus, save many human lives. On the other hand, animal testing also causes pain and kills a lot of animals used during the researches that many people oppose this practice. Supporters show their support, while opponents show their oppositions toward this controversial issue that is still in debates today. In a laboratory for animals, all sorts of animals, such as rats, mice, baboons, dogs, cats, and chimpanzees, can be found. All of them are locked in cages individually, kept away from the natural world of where they should have belonged. In addition, they may be connected to wires or may look aberrant because they are infected with â€Å"human diseases.† Scientists â€Å"force-feed chemicals to animals, conduct repeated surgeries on them, implant wires in their brains, crush their spines, and much more†¦ usually without any painkillers† (â€Å"Life in a Laboratory†). This practice is called â€Å"Animal Research,† which has been a controversial issue, placing the public’s emotions into a dilemma. Have you ever wonder how some of your personal care products were made? By trial and errors, scientists conduct many experiments, not on themselves, but on animals in order to successfully bring the newly developed products into the market. Some of the products are penicillin and many vaccines against diseases, like rabies and measles (â€Å"Animal Experiments†). These products would not have been created without the help or even the sacrifice of the animals in the animal ... ... Animal Test. 24 Jul 2014 . â€Å"Animal Testing.† Wikipedia, The Free Encyclopedia. 27 Jul 2014 . Wikimedia Foundation, Inc. 27 Jul 2014 . â€Å"Ethics of Research Involving Animals, The.† Nuffield Council on Bioethics. 24 Jul 2014 . â€Å"House of Lords – Animals in Scientific Procedures – Report.† The United Kingdom Parliament. 2010. 25 Jul 2014 . â€Å"Life in a Laboratory.† Stop Animal Test. 24 Jul 2014 . â€Å"Use of Laboratory Animals in Biomedical and Behavioral Research.† The National Academy Press. 1988. 24 Jul 2014 .

Partnership Distributions Essay

The capital used to carry out the operations of the partnership usually comes from the individual partner’s contributions. There contributions represent capital (their interest in the partnership). Under the general tax provisions, contributions by partners to a business can be at a gain or loss, which is not recognized. The same treatment is accorded to distributions received by the partners from the partnership. The distributions received by partners from the partnership can result into their interest reducing (liquidating distribution) or remain the same as it was before the distribution (current distribution). The liquidating distributions can reduce completely a partner’s interest after one or several such distributions. It is important to note that the distributions that substantially decrease a partner’s interest are not treated as liquidating distributions but rather current. Partners should show distributions of partnership profits even if they do not actually receive any distributions. (Internal Revenue Service (2008). Unrealized receivable and inventory (section 751 assets) modifies the general provision above. Distributions can also be proportionate of disproportionate. In a proportionate distribution that is current partners will not recognize losses and gains. A gain is only recognized if distributions are more than the partners outside basis in the partnership interest (Sec 731(a), 732(b)). The partnership will also not recognized gains or losses (731 (b)). In a distribution the partner’s basis is taken to be the same as the partnership basis on the asset 731(a) (1) The basis of the distributed asset is the adjusted basis of the assets to the partnership just before the distribution and hence any distribution carries over from the partnership. This rule, however, has an exception in that if the partner outside basis is lower than the partnership’s then the partner’s basis in assets is capped at his outside basis less any money received. Therefore, total basis of the distributed assets are pegged to the basis before the distribution added to any gain recognized. (Internal Revenue Service (2008). The partner’s outside basis is allocated to the distributed assets as follows. Cash and deemed cash distributions, unrealized receivables and inventory and non –IRC section 751 property in that order. The distributions in each type of asset could be done severally. In such a scenario, the basis allocated to the various types of assets is done proportionately to their relative basis to the partnership and fair market value (Godfrey, H. (2008). A partner may immediately dispose off the distributed property or hold it for some period. There are several rules governing holding periods of distributions received by partners. In case a distribution is that of unrealized receivables, then, the gain loss on sale of such assets will be treated as ordinary irrespective of the holding period, which is inclusive of the partnership-holding period. Inventory distributions sold within 5 years leads to the recognition of the gain or loss as ordinary. The treatment of loss/gain however changes if the inventory was sold after 5 years. The treatment will largely depend on the nature of the asset that the partner possess i. e. inventory, capital or trade asset. The holding period provisions guide any appreciation after the distribution. In this case, is obvious that the partnership has 751 assets (inventory) and therefore the tax provisions discussed above will apply. The partners also received proportionate distributions i. e. Hiram received $40,000 in cash. The distributions made by the partnership are current distributions done in a proportionate manner and therefore the provisions on proportionate current distributions apply. The partners will not account for any loss (Sec 731(a) and 732(b). The partnership also will not account for any gain or loss (731(b). Partners will only recognize losses if distributions are more than the outside basis (731(a)). The distributions received by the partners are within the outside basis in their partnership interest. Their interest in the partnership is $60,000 for each of the partners while the distributions received is equal to $40,000. The partners should also consider the provision on the duration hey held the asset after distribution. Any sale of sec 751 assets e. g. inventory within a period of 5 years from the distribution date is treated as ordinary income or loss in the hands of the partner.

Examination of Cultural Diversity in America Essay

Cultural Diversity in America: Examination of African Americans and Asian Americans Many ethnic groups reside and persist in America. Minority groups are misunderstood and undervalued in today’s society. There are many cultures, history, social relations, religious traditions, and linguistic aspects enduring in our country because of our abundant diversity. Two minority groups that are misconstrued are African Americans and Asian Americans. These two groups of people have many differences, but also have a few commonalities. African Americans and Asian Americans influence society in the United States in multiple ways, for example specifically in educational settings. Unfortunately, the dominant group, Caucasians, have difficulties†¦show more content†¦As time elapsed de jure segregation, also known as the Jim Crow system, began in the South that replaced slavery in the South. According to Healey (2012), â€Å"Under segregation, the minority group is physically and socially separated from the dominant group and consigned to an inferior position in virtually every area of social life† (p. 182). Under state and local laws, African Americans were considered inferior to Caucasians. All aspects of life were included in segregation such as schools, restrooms, parks, stores, and any public facility. The civil rights movement began to eliminate laws based on racial segregation. In 1954, the Supreme Court ruled in Brown v. Board of Education of Topeka that separate facilities are unequal; therefore, the laws were unconstitutional, which abolished de jure segregation (Healey, 2012, p. 233). During the civil rights movement there were many influential leaders such as Rosa Parks and Martin Luther King Jr. promoting nonviolent protests. Finally, in 1964 United States Congress passed the Civil Rights Act of 1964, outlawing discrimination based on race, color, religion, national origin, or sex. This act was only the beginning as our nation is sti ll trying to eliminate discrimination completely. These important historical events have influenced past and current African Americans. AsianShow MoreRelatedAnnotated Bibliography On Effects Of Diversity On Business And Communications Essay858 Words   |  4 PagesAnnotated Bibliography: Effects of diversity on business and communications Bilimoria, D. (2007). Handbook on women in business and management. Cheltenham, UK: Edward Elgar. This complete Handbook specifically presents commissioned unique essays on the communal roles and contexts women face in management and business, women’s role as leaders in management and business, procedures of the organization influencing women, work-life issues and particular career women’s issues in the fields. 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