High School Sophomore Math Curriculum and Course Study

High School Sophomore Math Curriculum and Course Study The standards for mathematics education per grade vary by state, region, and country. Still, it is generally assumed that by the completion of the 10th grade, students should be able to grasp certain core concepts of math, which can be achieved by passing classes that include a complete curriculum of these skills. High School Sophomore Level Math Courses Some students may be on the fast track through their high school math education, already starting to take on the advanced challenges of Algebra II. The bare minimum requirements for graduating 10th grade includes an understanding of consumer maths, number systems, measurements and ratios, geometric shapes and calculations, rational numbers and polynomials, and how to solve for the variables of Algebra II. All students are expected to understand these concepts at this level. In most schools in the United States, students may choose between several learning tracks to complete the prerequisite four math credits needed to graduate High School. Math classes build upon each other, so each subject must be completed in the order they are presented: Pre-Algebra (for remedial students), Algebra I, Algebra II, Geometry, Pre-Calculus, and Calculus. Students must reach at least Algebra I before completing 10th grade. Different Learning Tracks for High School Mathematics Every high school in America does not operate in the same way, but most offer the same list of mathematics courses that sophomores in high school can take in order to graduate. Depending on the individual students proficiency in the subject, he or she can take the expedited, normal, or remedial courses for learning mathematics. In the advanced track, students are expected to take Algebra I in the eighth grade, allowing them to start Geometry in ninth grade, and take Algebra II in the 10th. Meanwhile, students in the normal track start Algebra I in ninth grade, and typically take either Geometry or Algebra II in 10th grade, depending on the school districts standards for math education. For students who struggle with math comprehension, most schools also offer a remedial track that still covers all of the basic concepts students must comprehend to graduate high school. However, instead of starting high school with Algebra I, these students take Pre-Algebra in ninth grade, Algebra I in 10th, Geometry in 11th, and Algebra II senior year. Core Concepts Every 10th-grade Graduate Should Grasp No matter which education track they are on- or whether or not they were enrolled in Geometry, Algebra I, or Algebra II- students graduating the 10th grade are expected to master certain mathematics skills and core concepts before heading into their sophomore years. Proficiency must be displayed with budgeting and tax calculations, complex number systems and problem-solving, theorems and measurements, shapes and graphing on coordinate planes, calculating variables and quadratic functions, and analyzing data sets and algorithms. Students should use appropriate mathematical language and symbols in all problem-solving situations, and be able to investigate problems by utilizing complex number systems and illustrating interrelationships of sets of numbers. Additionally, students should be able to recall and use primary trigonometric ratios and mathematical theorems like the Pythagorean to solve for measurements of line segments, rays, lines, bisectors, medians, and angles. In terms of geometry and trigonometry, students should also problem-solve, identify, and understand common properties of triangles, special quadrilaterals, and n-gons, including the sine, cosine, and tangent ratios. Additionally, they should be able to apply  Analytic Geometry to solve problems involving the intersection of two straight lines, and verify geometric properties of triangles and quadrilaterals. For Algebra, students should be able to add, subtract, multiply and divide rational numbers and polynomials,  Ã¢â‚¬â€¹solve quadratic equations and problems involving quadratic functions. Furthermore, sophomores must be able to understand, represent, and analyze relationships using tables, verbal rules, equations, and graphs. Finally, 10th graders must be able to solve problems that involve variable quantities with expressions, equations, inequalities, and matrices.

8 Startling Truths About Multitasking And Productivity

8 Startling Truths About Multitasking And Productivity One of the more popular posts on this blog described how to save time writing blog posts. Perhaps I ought to have taken that to heart. Over the three days it took me to write this blog post, I found myself writing it: While watching TV. While babysitting three little kids. While periodically checking Twitter. With two side-by-side computer monitors, one running a news feed. That would explain why it took me three days to write one post. What destroys your blog? Irregular posting. Sloppy writing. Unanswered comments and conversation. No new ideas. Split focus  on everything but writing blog posts. Andmultitasking. Content marketers are a busy lot, especially if they are going it alone. They are planning editorial calendars and  content marketing strategies, managing social media, engaging and networking with others and, of course, writing blog posts.  Multitasking seems like the perfect solution: get more done in a limited amount of time. Time is like a pie isnt it, after all? You can slice it up into as many pieces as you want and still have a whole pie. Except that a pie sliced into lots of tiny pieces is a mushy mess. It isnt much of a pie at all. Content marketers are true multitaskers. And thats not a good thing. 8 Startling Truths About Multitasking And Productivity via @JulieNeidlinger1. Multitasking is damaging your brain. Let's start with the big one: your brain. Ever write your blog posts while watching TV? Sitting in on a conference call? Listening to the chatter in the open office? You're asking your brain to split its attention and it can't do that. Our brains are not capable of focusing on multiple tasks at once. They simply aren't. We think they are, but what's happening is your brain is jumping back and forth between the tasks, focusing briefly one at a time. And not only can our brains not make it happen, but they get damaged when we try to force them. Constant interruption (which is what multitasking is) brings on higher levels of stress. It's cognitive overload, and it dulls our brain and our reaction times.  According to a study at the University of Sussex, constant multitasking actually damages your brain. They found out that people who regularly multitasking have lower brain density in the region of their brain responsible for empathy, cognitive control and emotional control. The good news is that you can  fix that damage, the study found, if you take up activities that require concentration or make changes to the things distracting you. Work on one thing at a time, in a place where you can concentrate. So no. Don't multitask. Don't damage your brain. Because that's going to have an effect on your writing, obviously, as well as how you cope with the rest of the workload that content marketing requires. 2. Multitasking  makes you less productive. According to Dr. Susan Weinschenk, multitasking isn't even the right word. What really happens is task-switching, and it takes more time to switch tasks than stick with them until you finish. We think because we're good at switching from one task to another that that makes us good at multitasking. But having a great ability to lose focus isn't admirable. Studies have found that multitasking reduces your productivity by 40%. 40%! If you're convinced that multitasking makes you super-productive, you're super wrong. It just means you backtrack a lot, because every time you switch tasks, you have to repeat a bit to find out where you last left off. How many times have you had to re-read your blog post drafts because you can't remember what you wrote since your last attempt? Singular focus is how you get things done. Illustration by professional comic artist Brian Shearer. 3. Multitasking makes you dumb. That sounds pretty harsh, but repeated exposure to multitasking hurts your ability to continue learning, and can even cause you to lose ground. A University of London study found that multitasking, when attempting to do cognitive tasks (of which writing is definitely one), lowered IQ scores as much as if study participants had used marijuana or stayed up all night. All of that multitasking is reducing your intelligence. It  makes  you lose the ability to know what is important and what isn't. And it's blinding you to the fact that you're not good at all of your attempts to juggle multiple tasks. 4. Multitasking  makes you prone to cheat. Cheating (intentional or not) happens when you make sloppy mistakes you otherwise would not make. According to Weinschenk, you  "make more errors when you switch than if you do one task at a time.  If the tasks are complex then these time and error penalties increase." Multitasking itself won't make you dishonest and turn you into a content crook, but being pressed for time (which is what multitasking ultimately leads to) makes you cut corners. And that's when sloppy things happen that can get you into trouble. Sloppy things like using images you don't have permission to use, or plagiarizing or lifting content a little too heavily. 5. Multitasking hides tools that are working against you. Because we think multitasking is good or, at best, necessary, we use tools to help us be "productive" and get as much done as possible. Unfortunately, our tools aren't helping us. They are working against us. How? We don't realize how bad our tools are. The Faustian bargain we make innocently is one of exchanging work for busy-ness. Multitasking makes us feel very busy, and it often leaves us feeling like we've been productive and good workers, though strangely panicked at the sight of our to-do list with its scant completion rate. All of this fake work success hides the fact that our tools aren't very good. We pick them up and use them a bit and then pick up the next tool, and repeatbecause this is what multitasking is. We swear the tools we have work for us, that they do the job. That we couldn't do it without them. But if we stopped multitasking and stuck with one thing from start to finish, we'd realize how our tools hampered us. We choose tools not meant for the job. One of the joys of working with is that it is specifically meant for the task of creating great content for your WordPress blog and social media. It's meant for content marketing. It isn't a generic task management platform that you can wrangle into being about content marketing. Tools with a specific purpose can help keep you from multitasking and distractions. Specific tools mean you aren't jumping between browser tabs to use tools, and accidentally checking Facebook between opening new tabs. They are built to flow in the direction your work would flow. None of this hopping stuff. Ad hoc tools tend to lead to multitasking because they force you to start and stop and jump around. Illustration by professional comic artist Brian Shearer. 6. Multitasking lowers the quality of your work. When you multitask, your work suffers. Terribly. A study by the National Bureau of Economic Research revealed that multitasking reduces worker performance, makes projects last longer (remember, it took me three days to write this post!), and creates that panic-inducing backlog because your to-do list isn't getting done. Peter Bregman wrote about his experience with multitasking in the Harvard Business Review. While sitting in on a conference call, Bregman decided to not waste any time at all and use that time to email a client. He sent the email. He realized he had forgotten the attachment. He sent another email, with an apology and the proper attachment. And then he had to send a third email explaining why that attachment was the wrong one and apologized while offering the correct attachment. It was at this point he realized that the conference call attendees (specifically, the Chair of the Board) were waiting for him to answer a question. Think you're awesome at your work because you're doing two things at once? Nope. You just make yourself look bad in front of others. 7. Multitasking reduces the ability to make connections. Multitasking reduces your ability to remember things, and that's dangerous for content marketers. A great content marketer needs to be able to recall and connect the blogs, books, and articles they've read in ordered to create valuable and on-point content for their audience. Study after study has shown that when you multitask, you lose the ability to remember what you were doing, you are unable to learn as much, and you have difficulty putting what you're learning into new contexts. Imagine putting in a few hours of research for a blog post only to have been so distracted that when it comes time to write another post, you are unable to remember or recontextualize that same information. Multitasking while reading and researching doesn't work. It leaves you without the ability to recycle previous content and research, i.e. takes more work and time. 8. Multitasking audiences require more work from you. There are some who say that this multitasking infection that has spread across the land is actually a good thing for content marketers. It means that the audience is multitasking, too, particularly with their mobile phones. People are digging and researching and consuming amounts of content that they might not have had they been more single-minded and focused with the task at hand. According to a 2012 Nielsen survey, 47% of tablet users over the age of 13 visit social networking sites while watching television. 27% look up information related to the advertising they see. 61% check their email while watching a program. Audiences are multitaskers, consuming multiple pieces of content at once.In other words, when it comes to media and content, audiences are usually  consuming at least two types of content at once. That is all wonderful, but only if you are meeting these readers where they are in all of the forms possible, and are able to grab their already split focus. That means being on email. Social. The usual suspects. And it also means content that a distracted reader can comprehend quickly, using: Headlines, headings, and subheadings that relay information at a glance. Clear graphics that aren't filler, but relay content. White space. Design that doesn't confuse with clutter. Choosing colors that help your message along and attract your audience. An audience that is multitasking means you have more opportunities, but it also means you are fighting to be noticed. People can only truly focus on one thing, and you want that to be your content. Don't grab them with the headline, with the first paragraph, with the graphics? They're clicking away  to another distraction.  It's a strange Catch-22, fighting against multitasking distraction by trying to be a distraction. What Should You Do About It? Much of the exhortation to blog and create content more regularly comes down to time management. That's why understanding the fallacy of multitasking is important to getting back on track. There are a few things you can do to combat the problem of multitasking: 1. Mix your activities  correctly.  Ã‚  If you must do two things at once, then go about it with the right mix of complexity and simplicity. They key is to match high cognitive activities (like writing or anything that involves complex thinking and judgment), with physical tasks your brain's autopilot (the cerebellum) can handle. Go for a walk and get your blog post outline organized in your head. Talk with a client while making a cup of tea. You get the idea.  Look at your list and match the auto-pilot tasks with the cognitive ones. Read while listening to music without lyrics (lyrics ignite the language center of your brain used for reading...not good.) Never pair multiple cognitive tasks together.

Solar Panel Energy as an Alternative to Traditional Electrical Energy Research Paper

Solar Panel Energy as an Alternative to Traditional Electrical Energy for Residental Dwellings - Research Paper Example The solar energy is a significant source of energy to all living things on the earth. Traditionally, individuals depended on fossil fuels such as coal and oil for electricity production. However, coal and oil being fossil fuels are infinite and cannot be renewed or regenerate themselves. According to research conducted, it is evident that the fossil fuel reserves will become exhausted in few centuries to come. Traditionally, there existed a belief that an alternative fuel to coal and oil would be nuclear power. However, its rate of nuisance is characterized by the 1986 Chernobyl catastrophe in Japan. This has made solar energy to be regarded as the best replacement for fossil fuels. This is because of its greatest accuracy and safety. In addition to that, it is the most reliable and impressive energy source. For instance, the solar radiation on an average day can be five times higher in summer as compared to winter. Nevertheless, in winter to be precise during the sunny day, it is po ssible to capture a radiation of 4-5kWh/M2 /day. This is possible in regardless of the temperatures within the surrounding (Brown, 2006). Solar systems and panels are significant in solar power exploitation and have application in various dimensions. These are such as, domestic hot water preparation, heating of pool water, technology process heating and heating of buildings via heat input. In residential dwellings, there is incorporation of solar thermal systems that are modern without any difficulties in the facilities of the building (Hodgson, 2008). Furthermore, the systems have a longer lifespan (more than 20yrs) thus making them to be effective in complementing the modern technology of heating. Thus, the purpose of this proposal is to analyze solar panel energy as an alternative to traditional electrical energy for residential dwellings. Problem Statement The demand for energy in the world is increasing rapidly. People require energy to communicate, light their houses, and prep are their meals among other functions. The demand is as a result of increased population growth and individuals living standards. The utilization of energy in the world has doubled over centuries. The main source of energy being utilized in the world is oil whose production is projected to peak in the coming few years. Another most utilized source of energy is coal. Coal and oil greatly pollutes the environment. For instance, they are the major causes of climate change and acid rain. That is why the world needs urgently cleaner energy to satisfy its energy demands and reduce negative environmental impacts as a result of traditional method of electrical production. Justification of the study Many environmentalists and scientists perceive that the world needs to reduce on its greenhouse gas emission for purposes of decreasing global warming. Greener energies such as solar power provide a solution to this problem. Even though solar energy is a cleaner alternative source of energy, ther e exist many challenges that need to be addressed. The challenge is such as its ability to be utilized on a wide scale and replace the utilization of fossil fuels as the principal source of energy. In comparison to other methods of electricity production, solar energy is a renewable form of energy that is clean; the solar panels can be utilized sufficiently and effectively to heat homes and water.

The different between simulated reverberation using corner speakers in Research Paper

The different between simulated reverberation using corner speakers in the room and real reverberation - Research Paper Example Another researcher has found that the effects of steady-state suppression are similar in simulated and real reverberant environments. Therefore, there are advances that are closing the gap between the simulated and real reverberant environments, and there are commonalities as well. The following describes the differences between the two environments as well as the common ground that they share. Simulated verses Real Reverberation Simulated reverberation creates a diotic sound field (like loudspeaker in front) prone to spectral cancellations. C.f. to â€Å"amplitude mapping† / â€Å"summing localisation†. The diotic sound field may be replicated by the researcher, such as with the study done by Arai et al. (2007). They wanted to evaluate the effect of overlap-masking on speech intelligibility, so they conducted a study where they presented stimuli diotically through headphones connected to a computer. They were further able to adjust the sound level to the comfort of eac h subject. They found that the intelligibility of speech in reverberation was inversely correlated with the amount of overlap-masking (Arai et al., 2007, p. 440). ... n acoustic field is considered to be perfectly diffuse in a volume V if the energy density is the same on all points of this volume V† (Nelisse & Nicola, 1997, p. 3517). According to Kopco and Shinn-Cunningham (2002), however, this diffusion depends upon where the listener is in the reverberant room. For listeners in the center of the room, the reflective surfaces are located relatively far from the listener, which makes the sounds from all positions in the room diffuse to the listener. On the other hand, when the listener is close to a wall, early reflections are prominent, and these early reflections’ magnitude and timing depends upon where the source is in relation to the listener (Kopco & Shinn-Cunningham, 2002, p. 109). They also found that the reverberation effect on localization varies dramatically depending upon where the listener is positioned in the room, while the effects of room position on localization are modest (Kopco & Shinn-Cunningham, 2002, p. 112). On the other hand, Moorer (1979) found that diffusion is one of the reasons that simulating reverberation does not sound like real reverberation, and found that the effects of diffusion are most prominent when the walls are irregular, as opposed to flat, which is the case with most concert halls. For instance, Moorer cites the case of the Boston Symphony Hall, with its fluted side walls and box well ceiling. This configuration causes a confusion of sounds which are caused by the multiplicity of the diffused sources of sounds that are reflected from every irregularity in the room. Therefore, everything but the first few images are washed out, which means that artificial reverberation has a difficult time simulating the acoustics of a concert hall, which is the source of real reverberation (Moorer, 1979,

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.

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