That Evening Sun Essay -- Literary Analysis

â€Å"That Evening Sun† is a short story written in 1931 by William Faulkner. Faulkner’s life in the South and family history has had a significant influence upon Faulkner’s writing style, in both content and its context, and his knowledge of southern culture and events in its history only add depth to his work. The events in â€Å"That Evening Sun†, like many of Faulkner’s stories, takes place in the fictional town of Jefferson. The story is narrated by Quentin Compson who was nine years old when the story takes place, but is now an adult recounting the events from fifteen years before. The story revolves around the Compson’s and their children’s relationship with the stories main character Nancy. Nancy is a Negro woman who is employed by Compson family. Nancy has got herself into a dilemma first by causing a disturbance by publicly demanding payment from the town banker and church deacon Mr. Stovall for sexual services and next by be coming pregnant with by him. Nancy’s pregnancy causes her husband Jesus to become angered; he then deserts her and leaves town. Nancy communicates to Mr. Compson, that she believes Jesus will soon return to kill her. The story relates to the reader the seriousness of Nancy’s situation and how and how it is taken without any seriousness by the Compsons’. There are several literary terms which are significant to â€Å"That Evening Sun†. â€Å"That Evening Sun† is told from a third person point of view. The narrator of the story is Quentin Compson who is also a character in the story. He tells his story fifteen years after the events have passed looking back upon them as an adult. The setting of the story is in Jefferson, Virginia around 1902. The protagonist of the story is Nancy who is struggling with the fear that her ... ...ed to the crucifixion of Christ where Peter denies him three times. When Nancy is taken to Jail and hangs herself, this can also be compared as a crucifixion. I am still at odds at whom or what is the heart of her suffering. One can also see how unaware the children are of the situation, only Quentin seems to know what Nancy is afraid of. Since it is Quentin who is narrating the story we do not know if his understanding happened at the time of the story or upon his retelling. Reading â€Å"That Evening Sun†, has inspired me to read The Sound and the Fury, which I believe has many of the same characters. Works Cited Faulkner, William. â€Å"That Evening Sun†. literaturesave2wordpress.com.N.p., N.d. Web. 04 February 2012. Johnston, Kenneth G. â€Å"The Year of the Jubilee: Faulkner’s â€Å"That Evening Sun†Ã¢â‚¬ www.jstor.org. Duke University Press. 1974. Web. 04 February 2012.

Essay --

Child Soldiers: Child soldiers need to be psychologically deconstructed after they’re programmed by warlords. They spent most of their childhood fighting in a war or running away from it. The world needs to start helping children around the world that go through war and fighting in it. Psychology abuse effects on former child soldiers were more likely to present severe mental health problems such as symptoms of posttraumatic stress disorder (PTSD) and depression. As children continue to be exploited by armed groups all over the world, special mental health interventions for child soldiers are ever more necessary. Children who were abducted at younger ages were more likely to report symptoms of depression over time than those who were older. The emotional consequences for the majority of the children are sad moods, preoccupations, suicidal thoughts and fears. Most of them experienced loss in relation to the death of members of their family and social status as a result of their actions. Most of the child soldiers were separated from their parents for a long period and many have lost the sense of family belongingness. Their family ties are wrecked. These children are separated from their cultural, social and moral identity, and it makes them vulnerable to psychologi cal and social ill effects. Those with PTSD have intrusive memories of the war, flashbacks, emotional arousal, emotional numbing and various other anxiety related symptoms. Many avoid places and conversations related to their past experiences. Some children are reluctant to go back to their native villages may be due to shame or guilt. In order to make children pliable, it is essential that recruitment be as traumatic as possible so that they will be psychologically w... ...ainwashing as well as brutal treatment to motivate them to fight and endure the deprivations of the campaigns. Children are sometimes abducted from their families and communities by warlords and military groups in need of fresh troops. Others join â€Å"voluntarily† they join because of hunger and extreme poverty or family dissolution. Children who find themselves orphans as a result of war may decide to join a paramilitary group in order to get food, clothing and relative protection. However, whichever way they became part of armed forces, children are all initially submitted to cruel and brutal treatment, beatings and humiliation of different sorts to make them dependent upon the armed group and deter escape attempts. When military leaders are the sole protection against widespread violence, children identify with them and become dependent on them for their every need. Essay -- Child Soldiers: Child soldiers need to be psychologically deconstructed after they’re programmed by warlords. They spent most of their childhood fighting in a war or running away from it. The world needs to start helping children around the world that go through war and fighting in it. Psychology abuse effects on former child soldiers were more likely to present severe mental health problems such as symptoms of posttraumatic stress disorder (PTSD) and depression. As children continue to be exploited by armed groups all over the world, special mental health interventions for child soldiers are ever more necessary. Children who were abducted at younger ages were more likely to report symptoms of depression over time than those who were older. The emotional consequences for the majority of the children are sad moods, preoccupations, suicidal thoughts and fears. Most of them experienced loss in relation to the death of members of their family and social status as a result of their actions. Most of the child soldiers were separated from their parents for a long period and many have lost the sense of family belongingness. Their family ties are wrecked. These children are separated from their cultural, social and moral identity, and it makes them vulnerable to psychologi cal and social ill effects. Those with PTSD have intrusive memories of the war, flashbacks, emotional arousal, emotional numbing and various other anxiety related symptoms. Many avoid places and conversations related to their past experiences. Some children are reluctant to go back to their native villages may be due to shame or guilt. In order to make children pliable, it is essential that recruitment be as traumatic as possible so that they will be psychologically w... ...ainwashing as well as brutal treatment to motivate them to fight and endure the deprivations of the campaigns. Children are sometimes abducted from their families and communities by warlords and military groups in need of fresh troops. Others join â€Å"voluntarily† they join because of hunger and extreme poverty or family dissolution. Children who find themselves orphans as a result of war may decide to join a paramilitary group in order to get food, clothing and relative protection. However, whichever way they became part of armed forces, children are all initially submitted to cruel and brutal treatment, beatings and humiliation of different sorts to make them dependent upon the armed group and deter escape attempts. When military leaders are the sole protection against widespread violence, children identify with them and become dependent on them for their every need.

Art and Nature in Shakespeares The Tempest Essay -- Tempest essays

     Ã‚   Shakespeare is one of the greatest artists the human race has ever produced.   In the Tempest, he decides to determine which is more powerful – art or nature?   He symbolizes art through civilization and nature through man and his natural place on Earth.   Through the plot, Shakespeare reveals his own beliefs concerning which force is greater.   The Tempest shows the respectable differences between art and nature, but eventually concedes that art is weaker and must bend itself to nature. In The Tempest, Shakespeare’s Prospero has gotten himself into trouble by entertaining an insatiable thirst for knowledge.   Prospero’s downfall was brought about because he valued knowledge and art over pure power.   Through Prospero, Shakespeare questions the validity of man’s quest for art and beauty.   However, the question is resolved in the end of the play when Prospero once again becomes a Duke, doing so through art.   In this, Shakespeare shows that art is in fact useful.   In the beginning, art is questioned, but in the end it proves to be Prospero’s most powerful saving grace, all the while ultimately bowing to nature.   Shakespeare presents the influences of both nature and art throughout the play, ultimately with nature prevailing.   The tempest he creates in the first act, the anchor that sets into motion the events of the play, is wholly dependent on nature's own capacities.   Ariel stirs up the winds and sea to fr... ...ween nature and art.   He is careful not to dismiss art as unworthy simply by being the weaker force, but rather regards it as a unique force that must succumb to that which is superior. Shakespeare's stance on the subject of art versus nature is aesthetic, allowing both forces to compete equally, yet ending with the ultimate success of nature.  Ã‚  Ã‚   Bibliography Meller, A., Moon, G.T. Literary Shakespeare Sydney: Canon Publications 1993. Lecture on "The Tempest" C. Holmes 1988. Shakespeare, W. The Tempest. Ed. Sutherland, J.R. 1990. Mikhail M. Morozor, The Individualization of Shakespeare's Characters through Imagery", Shakespeare Survey. 1989. "Tempest & Court Masques" By H. C. Sherwood

Acquainted With the Night, An AP Analysis Essay

Robert Frost, the author of, â€Å"Acquainted With the Night† uses many literary devises to tell the speaker’s attitude toward the city and the speaker’s current life. Frost uses language such as diction and imagery, details, and metaphors to reveal the speaker’s attitude of loneliness and depression. Diction plays a major role in helping the audience, or reader understand the attitude of the speaker. Words such as, â€Å"saddest†, â€Å"unwilling†, and â€Å"cry† are all words used to describe emotions of loneliness or despair. The speaker obviously has something lingering on his mind that he can not put behind him. He is weary and upset. The word â€Å"night† alone connotes to many other low words, such as, dark, cold, quiet, or alone. The word â€Å"rain† symbolizes coldness, and the uncomfortableness that comes along with being wet. Images also play a major role in understanding the attitude of the speaker. The image of the rain falling down when the speaker goes out, and that it is still there when he comes back shows that the speaker can never get away from his problem. The fact that when the speaker stopped walking he also â€Å"stopped the sound of feet†, meaning that he was the only person around, again leading back to the idea th at he is mourning in his state of loneliness. These words and images help to show the speaker’s attitude. There are many details that Frost added to give a person a better understanding of the speaker and his feelings. The idea of the speaker, â€Å"outwalk[ing] the furthest city light† shows that he is out of bed in the middle of the night walking aimlessly trying to get his problem lifted. It shows how disturbed and troubled the speaker is with this mysterious problem floating around. The line â€Å"I have looked down the saddest lane† shows how the speaker has sort of a woe-is-me attitude where he feels that because it is happening to him it must be the worst. When the speaker says that the cry he heard was not to â€Å"call [him] back or say good-bye† is shows that he feels as if no one cares about him. He feels hopeless and that there is no way out of the mess he is in. These details all help in identifying the speaker’s attitude. There are many metaphors that help one understand the attitude of the speaker. The night itself is a metaphor for the speaker’s loneliness. The rain is his problems. He goes out walking to get away from his problems but they will never leave him. The luminary clock is a metaphor for the moon that shines in the sky. The moon is the only lit thing in the darkness of the light, giving off a little bit of hope to those lost in its dreariness. The attitude of loneliness, and hopelessness were clearly shown when one looked at the diction and imagery, details, and metaphors in this poem. One could learn many lessons form this poem about how when troubles come along, just trying to walk away from them will never help.

Primary Data Essay

Primary data is that which is obtained by soliciting direct responses from individuals being queried. These individuals are reporting their personal experience, attitudes and feelings. Primary data is the outcome of interviewing and survey methods. Secondary data is information obtained by reviewing the existing academic literature consisting of studies that have been done, analyzing what is â€Å"out there†, and determining trends or patterns of evidence from many studies. Problems with primary data include the possibility that the research design is limited in the fact that it is given to a strictly controlled, limited group, which may not be representative of the overall population. The results from a convenience sample cannot be generalized to the population. Factors including but not limited to gender, nationality, economic situation and others could be expected to impact the effectiveness of application of results to ‘real world’ situations. Sometimes researchers choose to disregard their own interpretations and to accept those of respondents at face value. This can be cozy but may lead to collusion: Atkinson has warned of the dangers of â€Å"romanticizing† respondents’ accounts (Anastas, 12004). Problems with secondary data is that the researcher was not personally involved and does not know how relatively rigorously the research was done; this may compromise his/her observations and analysis. Different methods used in qualitative research furnish parallel datasets, each affording only a partial view of the whole picture; this is a natural feature of qualitative research, in that it acknowledges that there are different views of reality which have equal validity. Therefore, it is effective to look for results that are comparable rather than in agreement, and which may be mutually supportive.

Leed Certification And Sustainable Buildings Environmental Sciences Essay

The undermentioned paper discusses the influence of constructions on the environment and stairss that are being taken to cut down their C footmark throughout the universe. Buildings contribute significantly to the pollution of this planet. However, while they contribute a batch to pollution, they besides have the ability to cut down that sum of pollution and waste through the agencies of making a outlook of sustainability throughout their industry. Every phase in the life rhythm of a edifice can play their portion from design and building to operation. The LEED enterprise is one such manner to get down the development in the mentality of builders and interior decorators. While the LEED enterprise has become rather successful, many builders tend to remain off from it due to the fact that to derive LEED enfranchisement, the cost of the edifice is raised. While the initial cost is higher, the long term nest eggs is significant and finally makes it worthwhile. Items from public-service corporation costs are lower along with revenue enhancement nest eggs from the authorities. Even belongings value has been proven to be raised with LEED enfranchisement. While the thought of long term nest eggs is important to acquire more builders to see sustainability more, this alteration must go a lasting 1 that makes environmentally friendly structures the norm instead than a kind of side show. This procedure will be gradual, but with committees such as LEED and others around the universe, the edifice industry is making their portion to assist cut down pollution and waste. LEED Certification and Sustainable Buildings Environmental consciousness is going of all time more outstanding in today ‘s society. Whether it is being more concerned about car emanations and their stat mis per gallon statistics, or purchasing locally produced nutrients, â€Å" Traveling Green † is everyplace we look whether we like it or non. These illustrations of utilizing engineering or stuff assemblage methods for autos and food market shop merchandises are the most common ways of society ‘s effort to cut down their C footmark on the planet. However, there is a sector of society and concern for that affair which is far less perceptibly trying to do this measure into the kingdom of sustainability. This sector I am speaking about is the industry of planing, building, and operation of edifices. Buildings in the United States represent 39 per centum of the state ‘s primary energy usage, history for 38 per centum of all C dioxide emanations, represent 72 per centum of the state ‘s ingestion, they use 14 per centum of all drinkable H2O, and globally, edifices use 40 per centum of natural stuffs. ( Yudelson ) When one takes a minute to see how much energy and stuff it takes to construct anything, from the fumes of Cranes and dozers, to the electricity consumed in a completed skyscraper, these Numberss are non all that surprising. And now cognizing these Numberss, one can conceive of the impact on the C footmark of the United States, if something was done to diminish them. Fortunately, efforts are being made to do the building industry more environmentally friendly, with such enterprises as the LEED evaluation system for constructions of all sorts. LEED is an acronym for â€Å" Leadership in Energy and Environmental Design. † Its intent is to separate edifices that have gone supra and beyond in their efforts to make a significantly more environmentally friendly constructing than normal. â€Å" LEED collects and incorporates a broad assortment of ‘best patterns ‘ across many subjects including architecture, technology, interior design, landscape architecture, and building. â€Å" ( Yudelson ) This quotation mark from Yudelson ‘s book, absolutely summarizes what participants in a building undertaking are involved to make a LEED edifice. A LEED edifice is non merely a edifice that keeps the visible radiations off more, but instead a merchandise of the coaction of everyone involved, from transporting steel from a closer works to minimise transit pollution, to making a of course illuminated environment necessitating less manmade lighting, to even technology and planing more energy efficient air conditionin g and heating systems. There are four possible LEED scores a edifice can have, â€Å" Certified † , â€Å" Silver † , â€Å" Gold † , and â€Å" Platinum † . Certified being received by run intoing the basic demands, and Platinum being rewarded to the undertakings that meet the highest grade of demands. The four accomplishment degrees are the undermentioned: Certified: Greater than 40 per centum of the entire possible points. Silver: Greater than 50 per centum of the entire possible points. Gold: Greater than 60 per centum of the entire possible points. Platinum: Greater than 80 of the entire possible points. The undermentioned diagram by Yudelson, displays a per centum dislocation of the five chief classs considered by a LEED commissioner and how large of a function each drama. As you can see, the five chief classs considered are, indoor environmental quality, sustainable sites, H2O efficiency, energy and atmosphere, and stuffs and resources. From each of these classs, depending on how many points scored, the LEED committee will honor the edifice with a Certified, Silver, Gold, or Platinum seal of blessing. This chart is specifically for â€Å" New-Construction † undertakings, nevertheless, over 70 per centum of LEED enfranchisements are freshly constructed undertakings and therefore will be the makings largely discussed in this paper. The followers is an image from Yudelson of the LEED scorecard for the Oregon Health and Science University ‘s Center for Health and Healing which received a Platinum evaluation. As displayed, points are awarded for accomplishments under each of the five major classs, along with an extra class of Innovation and Design. For the class of â€Å" Sustainable Sites † the focal point is on commanding everything from alternate transit entree to light pollution decrease, to stormwater direction. Even the site choice is of import. The facet that jumps off the page here is the alternate transit methods. If the edifice design squad can make an evironment that encourages, bicycling to work with tonss of motorcycle racks and altering suites for the rockerss that can cut down a certain sum of autos on the route attached to that edifice. Besides by planing for coach, metro, and train terminuss, in or nearby the edifice, more people populating or working in the edifice may be more likely to utilize these alternate methods of transit and cut downing the figure of autos on the route. The thought here, is that since alternate fuel cars have non taken off in society, the chief or easiest manner to cut down toxic vehicle emanations is to cut down the figure of vehicles on the route by promoting the usage of mass public transit systems like metros, coachs and trains. Buildings play a large function in this by supplying the terminuss and Stationss convieniently to the populace. Along with the issue of transit, the site class besides contains the subjects of stormwater intervention, heat islands, and light pollution. By pull offing the stormwater displaced by the footmark of a edifice, an proprietor can derive two speedy points toward LEED enfranchisement. Whether it is a developing a manner to decently handle and perchance recycle stormwater within the edifice, or by restricting the sum of overflow created, there are many ways a edifice can be designed to forestall contaminated stormwater from making rivers or oceans. Buildings are besides monolithic heat generators which can be harmful to the environment. By cut downing the radiation of heat, another two speedy points are available. And eventually, the issue of light pollution is a serious job in big metropoliss, impacting the animate beings in the country, specifically birds. Buildings do non necessitate to go forth their visible radiations on all dark, it is a waste of energy every bit good as harmful to birds which are affected by non cognizing the difference between dark and twenty-four hours in the metropoliss. Gesture detectors are one possible solution, but nevertheless this is remedied, a LEED point is up for grabs here every bit good. Site Sustainability is the 2nd largest class and proves that if builders take the clip to use some of these factors into their construction, they can hold a resonant impact on the environment around them. The 2nd class is â€Å" Water Efficiency † . This is the smallest class every bit far as point handiness goes with merely five available, but is truly is an easy five points and should be done irrespective of a LEED certifaction end or non. There are three chief sub classs: Water efficient landscape gardening, advanced effluent engineerings, and H2O usage redution. Whether it is implementing a timed sprinkler system, or utilizing landscaping that does n't necessitate H2O such as crushed rock, there are ways to significantly cut down the sum of irrigation required for the landscape around a construction. Water usage redution starts in the bathrooms, with more efficient spigots and lavatories. While they are more expensive up forepart they are most likely to salvage the proprietor money in the long tally. All that is required for two points under the H2O usage decrease, is a 30 per centum lessening which is a batch in the large image, but it is really accomplishable. Particularl y for edifices that find solutions to the irrigation of their landscape gardening. The 3rd class is called â€Å" Energy and Atmosphere † . This country fundamentally focuses on happening ways to minimise the overall energy ingestion of the edifice through advanced design and engineering. Ten points are available merely by happening ways to optimise the edifice ‘s energy public presentation. There are many methods to travel approximately making this, whether it is better insularity, or more efficient HVAC systems. Another outstanding facet of this class is the execution of renewable energy within the construction. The most good known of these is solar and air current generated power through the usage of solar panels and air current turbines. By implementing these designs, non merely will you recieve points for their usage toward LEED enfranchisement, but they will besides assist optimise the energy public presentation of the edifice. Buildings use a batch of energy and and bring forth a batch of gases that contribute to the depletion of the ozone. By h appening ways to utilize eco friendly air conditioning units or plan the inside of the edifice to maintain it cool without air conditioning during the summer, will travel a long manner to assist the environment. The key to this class is to concentrate on ways to bring forth power utilizing green options. If the design squad can happen a manner to power a big part of the construction with solar panels or air current turbines, non merely will a immense part of LEED credits be available, but in the long tally the proprietor ‘s power costs will be a fraction of what they would hold been with out the green power options, all at the same clip being environmentally witting. The Energy and Atmosphere group is the largest group every bit far as LEED points are concerned. Because of this, it is perfectly important to derive a important sum of LEED credits from this group if you have any aspirations of developing a LEED certified construction. The following and 4th class is called â€Å" Materials and Resources † . This country fundamentally covers the pracitices used in the building of the edifice. While doing certain a edifice is environmentally friendly during it ‘s operation, the building of a edifice is a legitimate portion of a construction ‘s life rhythm and it is every spot of import to do certain this procedure is green every bit good. There are plentifulness of ways to carry through this undertaking. Of class they most likely are non traveling to be doing intercrossed bull dosers and Cranes any clip shortly, but there are ways to take down the C footmark of building. Examples include, godforsaken direction, usage of recycled stuffs, edifice and resource reuse, and the usage of local stuffs. The general subject of traveling green during building is fundamentally leave nil to waste. The more you can utilize of dismantled stuff for the new construction the better. And the proper allotment of stuff that needs to be disposed of the better. All contribute to a more environmentally firendly building site, along with those coveted LEED credits. Another really of import facet is the usage of local or regional stuffs. By utilizing stuffs that are manufactured locally or nearby, the shorter the distance they need to be trucked to the site hence cut downing the clip on the route of the trucks conveying stuff to the site. Less clip on the route for the trucks mean less fuel and less emanations by them for your occupation. This construct gives a good image of how far making a building undertaking ‘s C footmark is. It is non limited to merely the site itself but everything and everyone that contributes to it. The concluding chief classs of the LEED enfranchisement procedure is the â€Å" Indoor Environmental Quality. † Basically how the design of the interior effects the overall efficienty of the edifice. This includes everything from C dioxide monitoring throughout the construction, to the usage of low-emitting stuffs, to how much of the construction is lit by daytime. Low-emitting stuffs include stable pigments, sealers, rug and composite wood. These are easy points as most of these come criterion. However, one of the trickier facets will be run intoing the daytime and positions demands of 70 five and ninety per centum of the infinites seeing daytime. Most edifices have interior suites with multiple narratives which makes this undertaking near impossible. But with a dedicated designer and technology squad this could be achieved. Another country for points noticed is thermic comfort. Basically holding a system in topographic point that monitors the room temperatures and maintins a comfy temperature. This helps toward energy ingestion as the thermoregulators will guarantee the air conditioning or heat will non run longer than what is needed. The concluding class is â€Å" Innovation and Design Process † . This awards points for invention every bit far as building waste, H2O, and storm H2O is concerned. This encourages the design and development of new methods to construct a greener edifice that can be used in future undertakings. The intent of the LEED system is to acquire developers to come on toward more and more efficient designs and methods of edifice and operating constructions. Throughout each description, one might detect that many of them are linked or related to one another. This procedure can be described slightly like a Domino consequence. Once one end is achieved it can straight impact something in a comletely different class. For illustration, if daylight and positions is achieved for even 70 five per centum of infinites, a LEED recognition is received for that accomplishment, but the optimize energy public presentation end is besides positively affected. With a big part of the edifice seeing daylight a batch less power will be needed to illume the edifice. This is merely one illustration, nevertheless there are many. This is non to state that gaining adequate credits to accomplish a LEED accredation is an easy undertaking, but if a squad is dedicated to that end it is possible and one will happen that solutions to some ends help towards the completion of others. Now one might see all of this on paper and notice that to carry through a LEED certified undertaking, it is traveling to be a batch of excess money compared to an mean edifice that is non LEED certified. To some, cost may non be every bit of import as it is to others but when it comes down to it, the building industry is a concern, and proprietors are looking to do the largest net income possible from the money they put out to build a new edifice. This is a just statement and there is no denying LEED constructions so cost more ab initio to construct. The undermentioned diagram by Yudelson shows estimations for the sum of excess cost for each degree of LEED enfranchisement. As you can see, the potency added cost can be important, particularly if you want to develop a Platinum certain construction. Another barrier to the development of sustainable edifices is the of all time existing struggle between the Engineers and Architects. The changeless battle between Architects and Engineers is ever at that place, nevertheless some undertakings it is an easier coaction than others. LEED undertakings tend to make some struggle because what fits under the LEED standards may non be was the designer was after visually, or may non work the best structurally, so via medias must be made. However, if the proprietor and building director make it clear from the start that the aim is a LEED edifice and via media is promoted, so this barrier can normally be overcome. While the initial cost of funding a LEED edifice is higher than normal, there are legion benefits. Most of the benefits are long term or are instead irregular, nevertheless, all can significantly lend to the value of a LEED certified edifice over a non-certified edifice. The following tabular array from Yudelson ‘s book lists the general benefits: A twosome of good factors that jump out to an proprietor purely concerned about cost are: 1 ) the public-service corporation nest eggs are 30 to 50 % , 4 ) revenue enhancement benefits, 5 ) more competitory existent estate value. These three benefits make a good instance to convert an proprietor to desire to construct a LEED certified edifice. Sure you pay more up front, but it is a proved fact that people will pay more to populate or work in an environmentally friendly edifice that has a LEED seal of genuineness. Along with a higher belongings value, the cost to keep the construction is less. This is a direct merchandise of the money you put up forepart for green engineerings to derive the LEED enfranchisement. You paid for solar energy, so the direct consequence is a lower power measure, you paid for H2O efficiency so the H2O measure is lower. The same goes for all facets like warming and chilling. These nest eggs are cardinal, because modern constructions are made to last decennar ies, even beyond one hundred old ages. Because of this, the long term public-service corporation nest eggs, will salvage far more money than the sum saved up front avoiding the LEED path. And eventually, the revenue enhancement benefits from the production of this signifier of construction. The authorities is one of the largest advocates of traveling green and hence there are assorted revenue enhancement benefits and proprietor can take advantage of by making a LEED certified edifice. While these are merely three of the 14 proposed benefits, others such as fund elevation, and public dealingss are benefits that are highly valuable to many every bit good. It is clear that making environmentally friendly edifices is the hereafter of the building industry, it is merely a affair of acquiring builder ‘s and society to accept it as the norm, as opposed to a particular instance. The LEED enterprise is the most outstanding tool presently in usage to travel builders in that way. At the minute, in today ‘s building clime, it seems more hard to convert proprietors that LEED is the right manner to travel, merely because they cost more. However, the long term benefits are easy being accepted and more and more undertakings are traveling the LEED path. In the hereafter it is the end of the LEED enterprise to non keep builders to their checklist simply so they can acquire a trophy on their completed undertaking but because it is the right thing to make for the hereafter of the planet. The instance that the universe will stop if everyone does n't get down constructing LEED Platinum constructions is non being made here. But the statistics show that the building industry and edifices during operation create a really big C footmark that can surely be shrunk. So while car shapers develop H and electric autos, the building industry should work to doing LEED certified edifices the norm.

You Decide 1

Memo To:John & Jane Smith From: Re:Memo summarizing various tax issues 1. John Smith's tax issues: Issue a) How is the $300,000 treated for purposes of federal tax income? Applicable Law ; Analysis: http://www. irs. gov/businesses/small/selfemployed/index. html Conclusion: The $300,000 will be treated as self- employed income. Generally you are self-employed if you carry on a trade or business as a sole proprietor, independent contractor, or if you are a member of a partnership. Self-employed individuals are required to file an annual return, and pay estimated tax quarterly.Issue b) How is the $25,000 treated for purposes of federal tax income? Applicable Law ; Analysis: www. irs. gov Conclusion: The $25,000 will be treated as self- employed income as well. John was awarded the 25,000 that paid up front expenses, so the number will cancel each other out. Issue c) What is your determination regarding reducing the taxable amount of income for both (a) and (b) above? Applicable Law ; An alysis: http://www. efile. com/tax-credit/federal-tax-credits/. Publication 526- Charitable contributions. Section 170-charitable contributions and gifts ( c).Section 48- energy credit Conclusion: Establish a self- employed retirement plan, make IRA contributions, make charitable donations including asset donations according to organizations described in section 501 (c)(3), make energy efficient improvement to the home according to IRC code 48. Issue d) Do I get better tax benefits for paying the lease on office space or for buying the building? What are the differences? Applicable Law ; Analysis: IRC Code 167- there should be allowable reasonable depreciation for wear and tear on property used in the trade or business. http://www. law. cornell. edu). http://www. microsoft. com/business. IRC Code 179-allows tax payers to deduct the cost on certain types of property. Conclusion: There are better tax benefits for buying the building. Owners of rental property can write of repairs imme diately. Deprecation on commercial buildings is taken over 39 years; you can also deduct interest on the purchase loan, property tax, and other qualifying expenses. (www. microsoft. com/business). The total amount you can deduct under section 179 cannot be more than $500,000. (www. irs. gov).When leasing a building, the monthly lease payment is tax deductible, but the tax payer cannot deduct interest, property tax, or depreciate. 2. Jane Smith tax issues: Issue a) What are the different tax consequences between paying down the mortgage (debt) and assuming a new mortgage (debt) for federal income tax purposes? Applicable Law ; Analysis: www. law. cornell. edu Conclusion: Satisfying the mortgage will cancel tax deductions for that mortgage loan. Without the mortgage interest, a customer could be placed in a higher tax bracket. This will cause the tax payer to possible owe more money.Assuming a new mortgage have benefits rather than consequences. Issue b) Can John and Jane Smith utiliz e a 1031 tax exchange to buy a more expensive house using additional money from John's case? Applicable Law & Analysis: IRC code 1031. The IRC code 1031 allows deferral of taxes on the exchange of two assets. IRC code 1031 also allows one to sell an asset with the intension to use proceeds to invest in a like asset. (http://financial-dictionary. thefreedictionary. com/Internal+Revenue+Code+section+1031) Conclusion: John and Jane cannot utilize a 1031 tax exchange.Owners of investments and business property may qualify for a section 1031 deferral. Both properties in the exchange must be held for use in a trade or business or for investment. Property used primarily for personal use does not qualify for like-kind exchange treatment. Issue c) Does Jane have a business or hobby? Why is this distinction important? Applicable Law & Analysis: IRC code 183. The IRC code 183 is also called the â€Å"hobby loss rule†, it minimize losses that can be deducted from income from hobbies or o ther non-profit activities.Conclusion: Jane has a business. If time and effort put into the activity is intended to make a profit, this is considered a business. Business versus hobby is important because taxpayers who incorrectly report losses from hobby activities can be subject to additional taxes, interest and penalties in an audit (http://www. irsvideos. gov/Professional/HobbyBusiness) Issue d) Would Jane (and John) realize better tax benefits if she had a separate business for her jewelry-making activities? Applicable Law & Analysis: www. irs. govConclusion: Jane and John would have better tax benefits if Jane had a separate business for her jewelry- making activities. Cost of goods sold is deducted from your gross receipts to figure your gross profit for the year; this could include the cost of material. Jane can also deduct expenses for the business use of her home. Jane can also deduct car expenses mileage rates from 1/1/11-6/30/11 is . 51 per mile and from 7/1/11-12/31/11 . 55 per mile (www. irs. gov) Issue e) What tax benefits would John realize if he invested $15,000 in Jane's jewelry making? Applicable Law ; Analysis: http://perlmutter. house. ov/index. php? option=com_content;view=article;id=707;Itemid=88- Business tax benefits under the recovery act. Conclusion: Small Business Investment: Spurs investments in small businesses by cutting the capital gains tax on investors in small businesses who buy stock (in the next two years) and hold it for more than 5 years. (www. perlmutter. house. gov) Issue f) Can Jane depreciate her vehicle or jewelry-making equipment? How? Applicable Law ; Analysis: Section 179. Section 179 allows business to deduct the full purchase price of equipment purchased or financed during the tax year. (www. section179. org)Conclusion: Section 179 deduction enables small businesses to deduct up to $250,000 of the cost of machinery, equipment, vehicles and furniture. To qualify for the section 179 deduction, your property must h ave been acquired for use in your trade or business. (http://www. irs. gov/businesses/small/article/0,,id=213666,00. html). The total depreciation deduction (including the section 179 expense deduction) you can take for a passenger automobile (that is not a truck or a van) that you use in your business and first placed in service in 2009 is $2,960 ($10,960 for automobiles for which the special depreciation allowance applies. www. irs. gov) 3. John and Jane Smith tax issue: Issue a) Should John and Jane file separate or joint tax returns? Applicable Law ; Analysis: IRC Code 1- The law that impose federal income tax on income, and sets the amount of tax to be paid. Conclusion: Married individuals filing joint returns will pay $75,528. 50 plus 39. 6% of income over $250,000. If Jane establishes her activities as a trade or business they would have to pay less in taxes.