The Basic Energy Sources For Electric Energy Environmental Sciences Essay

The Basic Energy Sources For Electric Energy Environmental Sciences Essay What are the basic energy sources for electric energy? Electricity is a converted energy. So its being the basic energy source for simple motor to the complex computer system. In this aspect it runs our life with efficiency and conveniently. There for it is important to aware where does it come from and how does it create. The electric energy can be generated in various ways but basically there are five different sources for electric energy. We can categorize it like as following. Hydroelectric energy In hydroelectric energy generation that electricity is generate by using water.This is a method to generate electricity from a renewable source, and generates very little pollution. Here a dam is built to trap water, usually in a valley where there is an existing lake. Because the water running through tunnels in the dam to the turbines and thus drive generators. The dam is much thicker at the bottom than the top, the pressure of the water increases with depth. Gravitational potential energy stored in the water above the dam. Due to the large amount of water, it will forward to the work under high pressure, which means we can much energy from it. The water then flows away along the river as usual. The first hydroelectric plant in history began producing electricity in 1882. It is located in the state of Wisconsin, the Fox River and is used for the generation of electricity. Hydropower in many countries throughout the world and in Sri Lanka, including Brazil, Canada, Russia, Tanzania, Iceland, North Korea and New Zealand. It seems to be a popular option in almost every area, whether political or economic differences. It has a number of advantages in relation to other electrical sources. Once the dam is built, the energy is virtually free No waste or pollution produced. Much more reliable than wind, solar or wave power. Electricity can be generated constantly. Hydro-electric power stations can increase to full power very quickly, unlike other power stations. But at the same time it has few disadvantages as the dams are very expensive to build. On the other hand building a large dam will flood very large area upstream, causing problems for animals that used to live there. Also hydroelectricity cannot fulfill todays large require consumption in world. Electricity from Coal Coal power is another major resource of electric energy which has been using many parts of the world. Coal is the solid end-product of millions of years of decomposition of organic materials. In truth, coal is stored solar energy. Plants capture the energy from sunlight through photosynthesis, which directly converts solar energy to plant matter. Animals that then eat the plants to convert that energy again, storing it in their own bodies. Over millions of years, accumulated plant and animal matter is covered by sediment and stored within the earths crust, gradually being transformed into hard black solids by the sheer weight of the earths surface. Coal, like other fossil fuel supplies, takes millions of years to create, but releases its stored energy within only a few moments when burned to generate electricity. Because coal is a finite resource, and cannot be replenished once it is extracted and burned, it cannot be considered a renewable resource. Electricity from Wind Weve used the wind as an energy source for a long time. The Babylonians and Chinese were using wind power to pump water for irrigating crops 4,000 years ago, and sailing boats were around long before that. Wind is a renewable resource because it is inexhaustible. The Sun heats our atmosphere unevenly, so some patches become warmer than others. These warm patches of air raise, other air blows in to replace them and we feel a wind blowing. We can use the energy in the wind by building a tall tower, with a large propeller on the top. The wind blows the propeller round, which turns a generator to produce electricity. When it comes to cost the current costs of wind-generated electricity at prime sites approach the costs of a new coal-fired power plant. Wind power is the lowest-cost renewable energy technology available on the market today. According to the researches, the costs of wind power are projected to continue to fall and may rank the cheapest electricity source of all options by 2020. Wind power also has both advantages and disadvantages. It produces no air pollution. They use no water, and there is no need to tear up the land to extract the wind resource that produces wind power. Nonetheless, there may be environmental problems associated with some wind plants. It generates three categories of environmental impacts: visual impacts; noise pollution; wildlife impacts. These impacts can vary immensely from site to site. Solar Electricity Solar electricity is created by using Photovoltaic (PV) technology by converting solar energy into solar electricity from sunlight. Photovoltaic systems use sunlight to power ordinary electrical equipment, for example, household appliances, computers and lighting. The photovoltaic (PV) process converts free solar energy the most abundant energy source on the planet directly into solar power. Note that this is not the familiar passive or solar electricity thermal technology used for space heating and hot water production. A PV cell consists of two or more thin layers of semiconducting material, most commonly silicon. When the silicon is posed to light, electrical charges are generated and this can be conducted away by metal contacts as direct current (DC). The electrical output from a single cell is small, so multiple cells are connected together and encapsulated (usually behind glass) to form a module (sometimes referred to as a panel). The PV module is the principle building block of a PV system and any number of modules can be connected together to give the desired electrical output. PV equipment has no moving parts and as a result requires minimal maintenance. It generates solar electricity without producing emissions of greenhouse or any other gases, and its operation is virtually silent. Sri Lanka lies between 6 and 10 degrees north of the Equator and as such will have limited seasonal variation. However, variations in cloud cover have a significant impact on output from PV. Apart from these basic methods, electricity can be generated via tidal power, wave power, geothermal power and biogas etc. But those energy sources are either in experimental stage or have been used in small scaled projects wise. Electricity from Nuclear power Nuclear energy is energy in the nucleus (core) of an atom. Atoms are tiny particles that make up every object in the universe. There is enormous energy in the bonds that hold atoms together. Nuclear energy can be used to make electricity. But first the energy must be released. It can be released from atoms in two ways: nuclear fusion and nuclear fission. Nuclear fusion, energy is released when atoms are combined or fused together to form a larger atom. This is how the sun produces energy. In nuclear fission, atoms are split apart to form smaller atoms, releasing energy. Nuclear power plants use nuclear fission to produce electricity. Nuclear power plants are very clean and efficient to operate. However, nuclear power plants have some major environmental risks. Nuclear power plants produce radioactive gases. These gases are to be contained in the operation of the plant. If these gases are released into the air, major health risks can occur. Nuclear plants use uranium as a fuel to produce power. The mining and handling of uranium isvery risky and radiation leaks can occur. The third concern of nuclear power is the permanent storage of spent radioactive fuel. This fuel is toxic for centuries, handling and disposal is an ongoing environmental issue. Nuclear plants are very expensive. And also it would be dangerous for small countries like us. Because the heat from the uncontrolled reaction can melt everything it comes into contact with. Catastrophic accid ents could injure or kill thousands of people. For create nuclear plant need huge land are without living creatures (people, animals etcà ¢Ã¢â€š ¬Ã‚ ¦). We need like deserts. So we hard to going to nuclear power.

The Tax Research Process

The Tax Research Process The overriding purpose of tax research is to find solutions to the tax problems of one’s clients or employer. The process is similar to that of traditional legal research. The researcher must find authority, evaluate the usefulness of that authority, and apply the results of the research to a specific situation. One can identify two essential tax research skills: * The first is using certain mechanical techniques to identify and locate the tax authorities that relate to solving a problem. * The second entails a combination of reasoning and creativity and is more difficult to learn.A researcher must begin with native intelligence and imagination and add training and experience properly to apply the information found. Creativity is necessary to explore the relevant relationships among the circumstances and problems at hand to find a satisfying (and defensible) solution. In many cases, no legal authority exists that is directly on point for the problem. I f such a situation comes up, the researcher must combine seemingly unrelated facts, ideas (including those that he or she has derived from previous research work), and legal authority to arrive at a truly novel conclusion.This creative ability of the researcher often spells the difference between success and failure in the research process. Outline of Tax Research Process As the tax problems of the client become more significant, the related tax research can become time-consuming and, thus, expensive to the client. A moderate tax research problem often takes up to eight or ten hours of research time, and the bill for these services may approach or even exceed $2,000. Because of the costs that are involved, the tax researcher must work as efficiently as possible to obtain the solution to the client’s problem.The researcher needs a framework for the research process, so that he or she does not waste time and effort in arriving at a solution to the problem. The tax research proc ess can be broken down into six major steps. Tax researchers (especially those without a great amount of experience at the task) must approach the resolution of a tax problem in a structured manner, so that the analysis of the problem will be thorough and the solution complete. Step 1: Establish the Facts Before a researcher can analyze the tax consequences of a transaction, he or she must understand the transaction itself.Specifically, the researcher should discuss the details of the transaction with the client to ascertain the client’s motivation. What are the client’s business or financial objectives in undertaking the transaction? What does the client foresee as the desired outcome? What risks has the client identified? By asking these types of questions, the researcher gets to be more acquainted with the non-tax features of the transactions. Discover All the Facts The researcher must discover all the facts concerning the client’s transaction.Like a newspape r reporter, the researcher should question the client about the precise â€Å"who, when, where, why, and how† of the transaction. The researcher should not assume that the client’s initial summary of the transaction is factually accurate and complete. Perhaps the client hasn’ t determined all the facts that the researcher needs. Or the client may have discounted the significance of certain facts and omitted them from the initial summary. The researcher should encourage the client to be objective in stating the facts.Often, a client unwittingly presents the researcher with the client’s subjective conclusions about the facts rather than with the facts themselves. Impact of Client’s Tax Knowledge When a researcher is working with a client to uncover the relevant facts, the researcher must take into account the level of the client’s tax knowledge. If the client has some knowledge of the tax law, the researcher can ask questions that presume such knowledge. On the other hand, if the client is unsophisticated in tax matters, the researcher should ask only questions that the client can answer without reference to the tax law.Step 2: Identify the Issues After the researcher is satisfied that he or she understands the client’s transaction and knows all the relevant facts, the researcher can proceed to the second step in the research process. In this step, the researcher identifies the tax issue or issues suggested by the transaction. The ability to recognize tax issues is the product of technical education and professional experience. Consequently, this step is usually the most challenging for new tax researchers. The identification of issues leads to the formation of tax research questions.The tax researcher should be as precise as possible in formulating questions. A precise question is narrowly stated ands provides clear parameters for the remaining steps in the research process. An imprecise question that is vague or overly broad in scope may provide insufficient parameters and result in wasted time and effort. Multiple Research Questions If the tax issue suggested by a transaction lead to multiple research questions, the researcher must determine the order in which the questions should be answered.In our complex tax system, the answer to a question often depends on the answer to one or more preliminary questions. Tax researchers who understand the hierarchy of their research questions can address each question in the right order and conduct their research with maximum efficiency. A combination of education, training, and experience is necessary to enable the researcher to identify all of the issues with respect to a tax problem successfully. In some situations, this step can be the most difficult element of a tax research problem to carry out.Issues in a closed-fact tax research problem often arise from a conflict with the IRS. In such a case, one can ascertain the issue(s) easily. Research of this nature usually consists of finding support for an action that the client has already taken. Types of Issues In most research projects, however, the researcher must develop a list of issues. Research issues can be divided into two major categories: * Fact issues are concerned with information having an objective reality, such as the dates of transactions, the amounts involved in an exchange, reasonableness, intent, and purpose. Law issues arise when the facts are well established, but it is not clear which portion of the tax law applies to the issue. Step 3: Locate Authority As the third step in the research process, the researcher heads for a tax library. A researcher’s mission is to locate the authority that provides answers to the research question. Traditional libraries consist of shelves filled with books, loose-leaf binders, magazines, and other published materials containing all the technical minutiae of the tax law.Today, traditional libraries are disappearing as professional tax advisors gain access to the electronic libraries available on the Internet. Once obvious advantage of electronic libraries is the speed at which researchers can access sources of authority and move among the sources. A second advantage is the ease with which electronic sources can be updated to include current developments. A third advantage is that an electronic library is portable. A tax researcher with a laptop computer can access the library at any time and from any location.Regardless of whether a tax researcher is working in a traditional or electronic library, a researcher must be knowledgeable about the content and organization of the reference pertaining to the problem at hand. The researcher also must be able to distinguish between the two main categories of reference materials: sources of authority and sources of information. Primary Authority Primary authority is an element of the Federal tax laws that was issued by Congress, the Treasury Department, or Internal Revenue Service. Primary authority carries greater precedential weight than secondary authority.Each primary authority also has a relative weight to other primary authorities. Weight is best described as an assessment of relative importance compared to other authority. Statutory sources include the Constitution, tax treaties, and tax laws passed by Congress. Statutory authority is the basis for all tax provisions. The Constitution grants Congress the power to impose and collect taxes and also authorizes the creation of treaties with other countries. The power of Congress to implement and collect taxes is summarized in the Internal Revenue Code, the official title of U. S. tax law.The Internal Revenue Code constitutes the basis for all tax law, and, therefore, the basis for arriving at solutions to all tax questions. The other primary sources of the tax law, administrative and judicial authority, function primarily to interpret and explain the application of the provisions of the Internal Revenue Code and the intent of Congress. Administrative sources include the various rulings of the Treasury Department and the IRS. These are issued in the form of Regulations, Revenue Rulings, and other pronouncements. Judicial sources consist of collected rulings of the various courts on federal tax matters.Secondary Authority Secondary Authority Sources consist of unofficial sources of tax information, such as: * tax services * journals * textbooks * treatises * newsletters. Secondary authority is an element of the tax law that was issued by a professional or scholarly writer. It is an interpretation of the tax law issued by primary sources. Many secondary sources exist. Some of the most useful are the editorial analysis and explanation contained in many of the major tax services, articles published in the numerous professional journals and newsletters, treatises, and textbooks.Secondary authority carries less precedential weight than primary authority. Secondary authorities are useful in finding, analyzing, and evaluating primary authorities. The distinction between primary and secondary (or editorial) sources of authority is more important because of IRC  § 6662, which imposes a penalty on substantial understatements of tax, except where the taxpayer has â€Å"substantial authority† for the position taken on the return. Substantial Authority The Regulation under  § 6662 specifies the sources of â€Å"substantial authority† to include: * provisions of the Internal Revenue Code temporary and final Regulations * court cases * administrative pronouncements * tax treaties * Congressional intent as reflected on Committee Reports. This list was expanded by the Committee Report for the Revenue Reconciliation Act of 1989 to include: * Proposed Regulations * Private Letter Rulings * Technical Advice Memoranda, * Information or Press Releases * Notices * Any other similar documents published by the IRS in the Internal Revenue Bullet in. Treatises and articles in legal periodicals, however, are not considered substantial authority under this statute.Conflicting Authority Secondary authority is useful when conflicting primary authority exists, when there appears to be no extant primary authority, or when the researcher needs an explanation or clarification of the primary authority. Over the past 15 years, as the support staffs of government agencies and (especially) Federal courts have been decreased in number or otherwise become inadequate, more dependence has been placed upon the secondary authorities of the tax law, even by the IRS, the Treasury Department, and the court system.Tax researchers must be careful, though, not to rely too heavily upon secondary authority and always to read any pertinent primary authority that is referred to in the secondary sources. Commercial Tax Services Because of the vast amount of tax authority that is available, the tax researcher would have a tremendous problem in undertakin g a tax research problem for a client if it were not for commercial tax services and treatises.Several publishers have produced coordinated sets of reference materials, such as RIA’s Checkpoint, that organize the tax authority into a usable format, making the Internal Revenue Code and other primary authorities much more accessible. Checkpoint ® Commercial tax services, such as RIA’s Checkpoint, are useful in that they provide simplified explanations with footnote citations, as well as examples illustrating the application of the law. Checkpoint leads the tax researcher, via the footnote references, to the primary source that is pertinent to the question at hand.A tax service can be classified as chiefly an annotated service or as a topical service. Annotated services are organized in Internal Revenue Code section order, such as RIA’s United States Tax Reporter. A topical service, such as RIA’s Federal Tax Coordinator, is organized by topical areas deter mined by the editors. Step 4: Evaluate Authority Regardless of whether a researcher is reading from a printed page or a computer screen, the researcher must have the skill to interpret and evaluate the authority at hand. In some cases, the authority may provide an unambiguous answer to the researcher’s question.In other cases, the answer may be equivocal because the authority is inconclusive or subject to interpretation. Or perhaps different sources of authority provide conflicting answers. In these cases, the researcher must bring his or her own judgment to bear in analyzing the authority and answering the question. Weighting Authorities All tax authority does not carry the same precedential value. For example, the tax court could hold that an item should be excluded from gross income at the same time that an outstanding IRS Revenue Ruling asserts the item is taxable.The tax researcher must evaluate the two authorities and decide whether to recommend that his or her client r eport the disputed item. How Research Can Loop In the process of evaluating the authority for the issue(s) under research, new issues previously not considered by the researcher may come to light. If this is the case, the researcher may be required to gather additional facts, find additional pertinent authority, and evaluate the new issues. All of these research activities must be related to the client’s research problem.The researcher uses professional judgment in selecting issues and determining the effort to expend on the issues. This loop is illustrated below: Step 5: Develop Conclusions As part of the analytic process, the researcher should decide if the authority requires him or her to make a factual judgment or an evaluative judgment. Factual Judgment In making a factual judgment, the researcher compares the authority to a set of facts. Assuming that the facts are complete and accurate, the researcher can provide a definitive answer to the research question.Evaluative Judgment Researchers are required to make evaluative judgments when the relevant authority relates to a conclusion inferred from a set of facts, rather than to the facts themselves. By definition, conclusions are subjective; different observers may draw different conclusions from the same facts. A researcher who must draw a conclusion to complete a research project can never be sure that such conclusion will go unchallenged by the IRS. Therefore, the researcher should never give an unqualified answer to a research question requiring an evaluative judgment.Getting All the Facts At some point in the research process, even an expert may discover that he or she does not have all the facts necessary to complete the analysis of the client’s transaction. In such case, the researcher must repeat Step 1 by obtaining additional information from the client. Oftentimes the additional information suggests additional tax issues and research questions that the researcher must address. A res earcher may have to repeat Steps 1 through 4 several times before he or she is satisfied with the analysis. Handling Unresolved IssuesWhere unresolved issues exist, the researcher might inform the client about alternative possible outcomes of each disputed transaction, and give the best recommendation for each. If the research involved an open fact situation, the recommendation might detail several alternative course of future action, (for example, whether to complete the deal, or how to document the intended effects of the transaction). In many cases, the researcher may find it appropriate to present his or her recommendation of the â€Å"best† solution from a tax perspective, as well as one or more alternative recommendations that may be much more workable solutions.In any case, the researcher will want to discuss with the client the pros and cons of all reasonable recommendations and the risks associated with each course of action. Step 6: Communicate The final step in the research process is to communicate the results and recommendations of the research. The results of the research effort usually are summarized in a memorandum to the client file and a letter to the client. Both of these items usually contain a restatement of the pertinent facts as the researcher understands them, any assumptions the researcher made, issues addressed, the applicable authority, and the tax researcher’s recommendations.The memorandum to the file usually contains more detail than does the letter to the client. Client’s Tax Knowledge In any event, the researcher must temper his or her communication of the research results so that it is understandable by the intended reader. For instance, the researcher should use vastly different jargon and citation techniques in preparing an article for the Journal of Taxation than in preparing a client memo for a businessperson or layperson who is not sophisticated in tax matters.

College Term Paper Writers - a Brief Overview

College Term Paper Writers - a Brief Overview Things You Won't Like About College Term Paper Writers and Things You Will If you want to reference a journal from an internet databank service you'll be able to abbreviate the URL to the home page of the databank services. As a method of ensuring you are pleased with the papers we deliver, we additionally offer you unlimited revision within a couple of weeks from the shipping date. Brand-new papers can be made as quickly as the identical day, or even in a couple of hours. College term papers are academic assignments which take a fantastic quantity of time before completion. To begin with, enlisting qualified help with writing doesn't automatically mean that the essay is going to be written by a third party from scratch. You risk obtaining a very low grade as teachers are extremely strict about every mistake they find. If you are like most other students, you don't have a lot of time for creative writing and conducting an exhaus tive research. For the reason, it makes the students that are not able to finish their essays punctually, to locate alternative on-line way of completing their tasks. College term papers are far more complex than a normal school essay. Humanities, for instance, utilize the technique named Modern Language Association is usually called MLA in their documentation. A superb term paper is one which will allow you receive the best grades to take you to the next level. Our paper writing team is here to assist you. A great college term paper doesn't arrive easily all the exact same. A great college term paper starts with the acceptable selection of a topic. There are many explanations as to why a student might have to reference afree essays term paper to acquire a schedule. When you wish to purchase research papers to execute excellently in the intention of your college is rather common for some time. The very first step is to locate the correct subject to write in your essay. When you are satisfied that you have detected the appropriate term paper writer, you proceed to finalize and cover your assignment. When you already have to buy term papers, you want a proper topic. It cannot be so terrifying should you simply request us, write my essay. In terms of the earlier mentioned argument that students who didn't compose the essay themselves will have a vague idea about what's being discussed in class, additionally it is quite far-fetched. Get to learn about the time demands and the discipline it requires to succeed as a self-employed writer. Our writers may give you exactly what you will need. They are the best in the business, and we believe that their rate of pay should reflect that. You may even select an available writer to communication panel, which offers an immediate communication between the author and the customer. It's correct that not all writers out there are equally good, but time has demonstrated that low-qualified people don't last on the industry. If you wish to construct a writing career that you may either undertake as a side job or as a fulltime job, here are a few tips that may help get you started on the right path! There are lots of explanations for why you must prefer our expert services. Stay calm now, because you found the very best service for worldwide students around the world.

Small Business Administration Research - 1326 Words

According to Small Business Administration research, only half of new businesses survive for the first five years and only a third of new businesses are able to survive for 10 years. The inverse is compelling as we can conclude that if only 50% of new businesses survive for the first five years, then the other 50% fail in the first five years. We can also conclude that about 65% of new businesses don’t make it to the ten-year mark. Forbes reports an even more grim statistic, based on Bloomberg research, that of every 10 businesses, eight fail within the first 18 months. What are the reasons businesses fail to thrive, given a 50/50 chance of survival and assuming a product or service for which there’s a demand? Let’s discuss six reasons businesses fail and some ways you can avoid business failure. Six Reasons Businesses Fail 1. Leadership Failure. Your business can fail if you exhibit poor management skills, which can be evident in many forms. You will struggle as a leader if you don’t have enough experience making management decisions, supervising a staff, or the vision to lead your organization. Perhaps your leadership team is not in agreement on how the business should be run. You and your leaders may be arguing with each other publicly or contradicting each other’s instructions to the staff. When problems requiring strong leadership occur, you may be reluctant to take charge and resolve the issues while your business continues to slip toward failure. How toShow MoreRelatedRole Of Contracting Officer And The Small Business Association1417 Words   |  6 PagesThe purpose of this paper is to provide an overview of the small business set-aside program and its intent. 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