Literature Review on Sustainable Construction

Literature Review on Sustainable Construction Literature Review Literature review consists of providing the author knowledge about the research area that is being undertaken. It shows what authors have to say about the research area and to criticise works done previously, this is to be related to the topic area and to identify the central issues as part of the study. According to Dr S.G. Naoum (2007) there are five main activities involved in undertaking a literature review: Knowing the sources of information. Understanding how the library works. Collecting existing knowledge on the subject, reading and note-taking. Systematically organising the literature. Appraising and writing up the literature review. The literature review is conducted through primary and secondary research. Research can be conducted by using textbooks, journals, newspapers, magazines and websites and also on-line databases. Following structured and extensive literature reviews, key issues to sustainable construction and construction SMEs studied which result in identification of barriers associated with implementing sustainable construction by SME contractors. Such barriers are divided into six categories. These are cost, time, people, technology, market and law. The literature review is two separate topics of sustainable construction and construction SMEs. Both topics provide the author with in depth knowledge about development and issues concerning sustainable construction, as well as the nature and characteristics of construction SMEs and their approaches to construction innovations. Combining the understanding and knowledge from both perspectives, the author carry out deeper exploration into the barriers faced by the construction SMEs in implementing sustainable construction techniques and practices. The barriers found in the literature are categorized under 6 key barriers of cost, time, people, technology, market and law. These will form main questions in primary research. Sustainable Construction Within the UK construction industry, the concept of sustainable construction has emerged as a result of growing concerns on the environmental and social impacts created by the construction activities. By definition, sustainable construction is (Khalfan, M.M.A, 2002: 15): The creation and responsible management of healthy built environment based on resources efficient and ecological principles. In general, sustainable construction is used to describe the application of sustainable development within the context of the built environment. The discussion and practise around sustainable construction often focus on the efficient processes of construction, use of materials, availability of technology and other technical side, which does not compromise the health of the environment or the associated health of the building occupants, builders, the general public or future generations (Rhydin, Y. Vandergert, P, 2006: 5) The Triple Bottom Line of Sustainable Construction It is important to acknowledge and identify the other aspects of sustainable construction. As a whole, sustainable construction comprises of three broad themes of people, planet and profit often known as the triple bottom line. The objectives of these three themes are (Constructing Excellence, 2004): People To recognise the needs of everyone impacted by construction, from inception of a project to demolition. The list includes construction site workers, local communities, the supply chain and people that will use the finished product. Planet To protect the planet from the impact of emissions and waste matter and where possible, to enhance it and use natural resources, carefully. Profit To increase profitability by making more efficient use of resources including labour, materials, energy and water. (Source: http://www.gcbl.org/economy) Sustainable construction takes account of these objectives in a balanced way at all stages of a construction project. However, within the context of this research, emphasis will be given the environmental aspect of sustainable construction, at production/construction phase. Strategies and Drivers for Sustainable Construction Strategies for sustainable Construction There are many compulsory strategies as well as voluntary. These are aimed to encourage and enforce sustainable construction practices in the construction industry. One of the earliest strategies for changes in the construction industry has started with the publication of Rethinking Construction in July 1998, which is famously known as The Egan Report. This report has criticised the under-achievement of the construction industry and hence, has urged for changes and improvements in delivering construction projects. Following the Egan Report, the UK Government has ten an initiative in promoting sustainable construction through the publication of Building A Better Quality of Life publish by DETR in 2000. Within the publication, the government has suggested the following key themes for action on sustainable construction strategies by the construction industry: Re-use existing building assets. Design for minimum waste. Aim for lean construction. Minimise energy in construction. Minimise energy in use. Do not pollute. Preserve and enhance biodiversity. Conserve water resources. Respect people and local environment. Set targets (i.e. monitor and report, in order to benchmark performance) Later in March 2005, the government has further emphasised its commitment towards sustainable construction through the publication of Sustainable Development Strategy, Securing the Future. As a substitute to the previous strategy, this publication has proposed four key themes for action, as follows: Sustainable communities. Natural resources protection and environmental enhancement. Climate change and energy. Sustainable consumption and production. Drivers for Sustainable Construction In promoting and encouraging the take up of sustainable construction, the UK Government has introduced more tough legislation and economic policies such as Revision to Building Regulation Part L, Landfill Tax, Quarry Tax, Aggregate Levy and Climate Change Levy. It has been acknowledged that legislation is the main driver for change towards sustainable construction. However, there are also other drivers, which play significant roles as well. These other drivers include (Vetter, A et al, 2006; DBA, 2002) Improved technology The new technology and innovation such as Modern Method of Construction and Lean Construction could offer a lot of benefits such as increase speed of construction, costs savings and better delivery of products and services. Requirements from funding bodies Funding bodies are laying more stress on the risks associated with unsustainable development. The risks will affect future profitability and shareholder value. Business advantage In highly competitive field, sustainability is becoming a potent differentiator, capable of providing a vital competitive edge. On-site Practices for Sustainable Construction With regards to the activities on construction site, there are five main practices of environmental sustainable construction that need to be addressed carefully. The construction team must understand and implement these practices throughout the construction phase in order to achieve the objectives and benefits of sustainable construction. These practices are waste management, energy consumption efficiency, water consumption/efficiency, use and procurement of materials, and protection of natural environment (biodiversity/ecosystem). Waste Management In 2001, construction site and demolition waste in Britain was 94 million tonnes (24% of all waste generated). Each year there are around 13 million tonnes of materials that are delivered to site but never used. (Constructing Excellence, 2004: 2). Considering these facts, waste management on-site is extremely important to minimising the waste produced on the construction site. The first step required is to segregate or separate the waste, as it is being produced. The next step is to recycle or reuse the waste or alternatively, the waste can be sent or sold to waste management centre to be recycled ore reused for other applications. At the same time, waste due to materials that arent being used and packaging can be returned to the suppliers through purchasing policy. Waste Segregation An effective way to deal with waste is to separate it at the point it is generated. This eases separation for recycling and is therefore more valuable to the merchants of recycled materials. Waste can be segregated into different skips under categories of plasterboard, plastic, timber, cardboard stones bricks and slates can be recycled for use in construction. Wood materials such as off-cuts can be reused as woodchip for landscaping or in stud walls. Similarly, substances such as debris, rubble and earth can be reused for land reclamation and site formation. Perry (2003) argues that waste segregation helps to make sure that percentage is high of recycled materials and saves money, also provides a greater return. The increased rate of return virtually always offsets the higher costs of training and labour involved in on-site waste segregation. Waste Recycling and Reusing Construction waste can be minimised by avoiding making waste, reusing waste without reprocessing and recycling materials. (WRAP) Waste and Resources Action Programme advises that up to 30% recycling and reusing can be achieved in construction, at no additional cost for some projects. (Kent Design Guide, 2006). Re-used and recycled materials during construction include aggregates, insulation, plasterboards bricks, concrete roof tiles, particleboard blocks and reclaim timber. The most effective recycling opportunity of materials can be derived from the re-use of the existing site infrastructure element where possible. These include materials that are salvaged from existing construction or demolition job such as steel and concrete. Meanwhile, other waste such as timber, cardboard, paper and also green waste can be composed within a recycling area on-site. The compost produced can be used to enhance topsoil suitability for use within the landscaping. Wood chipping mulch produced from timber pallets. Also off-cuts and topsoil can also be re-used when possible within the landscaping to further minimise waste. Purchasing Policy with Suppliers Integration collaboration with suppliers can help to minimise waste through purchasing policy. Unused materials and waste from packaging can be returned to the suppliers to be reused or recycled. The adoption of (JIT) Just-in-Time delivery will also contribute to minimise waste this is because so materials are ordered and delivered to demand. This will avoid waste resulting from unused materials and improper handling/storage. Energy Reduction/Efficiency Energy consumed on construction site is mainly for site services such as the site office and site lightings, use of plain, machineries and equipment also transportation mainly for materials delivery to and from the site. Reduce Energy Consumption for Site Services In order to reduce the energy bills for site services especially for site office and site lighting, more energy efficient approach methods are encouraged. This includes using energy efficient lighting and heating equipments, as well as the monitoring and controlling the energy use according to requirements. Maximise Efficiency of Plant, Equipments and Machineries Plant, equipment and machineries used on-site should be chosen for their high energy efficiency. Through good site management and construction planning, sharing of plant, machineries and equipment among subcontractors and site workers can be achieved. This will help to reduce energy as well as construction costs. Reduce Transportation for Materials Delivery Transportation accounts for 25% of UK CO2 emissions and about 10% of national energy consumption us used in the production and transport of construction products and materials. Two ways of reducing transportation used in construction is through local sourcing for materials with other suppliers and efficient deliveries. Number of materials delivered to site should be reduced by making sure that full vehicle loads are achieved through sharing deliveries. Sourcing materials and labour locally will also help to reduce transportation and bring cost and time savings as well. (Constructing Excellence, 2004). At the same time, reusing demolition waste and materials can help to reduce transportation and hence reduce costs and pollution. Water Conservation/minimisation Use of water on-site can be reduced through application of water conservation techniques and Dry Construction methods. Water Conservation According to Kibert (2005), techniques such as the use of low-flow plumbing fixtures, water recycling, rain water harvesting and potable water can help to minimise the use of water. Water used for workers hygiene and sanitary can also be reduced efficiently through systems such as cistern misers which is boiler collecting water and water board Hippo for urinal flushes. These techniques have been used successfully during the construction of Princess Margaret Hospital in Swindon. Dry Construction The most effective method for dry construction is to use Modern Method of Construction such as pre-fabricated cladding systems and pre-manufactured units (e.g. bathroom and kitchen pods). Innovative techniques under Lean construction such as using ready mix cement/concrete and dry plaster linings can also contribute to minimising water used on-site. Use and Procurement of Construction Materials and Components Materials in construction make up over half of all resource use by weight. A sustainability issue gaining momentum in construction industry therefore, is the use of reclaimed and recycled materials. Pressures on landfill also mean it is becoming increasingly costly to dispose of excess material acquire in construction.

Discrimination Against Redheads Essay example -- Racial Relations, Ste

Discrimination, stereotypes, and prejudice are constant problems in society which are consistent at any age in all cultural and social settings. The results of discriminative behaviour against different children can impair psychological development and result in depression episodes which sometimes lead to suicide (Schoolboy bullied, 2009). Suicide among adolescents is not a new phenomenon, but discrimination based on appearance is definitely a form of catalyst that makes the pressure of growing up higher and unbearable (Konopka, 1983). This research will focus on discrimination against redheads because scientific research has covered other forms of discrimination based on appearance, but discrimination against redheads remains a neglected area in both society (Bellasugar Australia, 2009) and scientific research. The gene mutation responsible for ginger hair was discovered in 1995, but this research did not leave any significant impact and future research based on this discovery was dedicated to exploring other differences in genetic constitution between redheads and people with other hair colour (Johansen, 2005). For example, it is established that red hair is the first phenotype linked to pain tolerance (Knight, 2002). Research by Edwin Liem, Teresa Joiner, Kentaro Tsueda, and Daniel Sessler (2005) proved that redheads are more sensitive to thermal pain than women with dark hair, and the results have confirmed previous studies regarding redhead resistance to anaesthetics. There were several limitations to this study, including possible bias from the investigators and subjective responses from participants, but Liem, Joiner, Tsueda, and Sessler (2005) have reached the desired conclusion because they did not consider these limita... ...lops during childhood, the inability to reverse it will most likely result in retaining the prejudice during adulthood. Because no research has been made regarding hair colour discrimination, the main aim of this research will be to collect and analyse the data, so future research will be possible. Without providing empirical evidence that discriminations against redheads exist, it is not possible to continue exploring the discrimination effects on psychological development among redheads. Most importantly, prejudice against redheads is the most neglected area of prejudice, and people should be more open about it than about political, racial, religious, and other forms of prejudice, so future research could perhaps provide insight into variables that influence the formation of prejudices which researchers in other forms of appearance-based prejudices have missed.

The Urban Legend of the Backseat Murderer Essay -- Urban Legends Ghost

The Backseat Murderer A good urban legend is like a good movie. It unfolds perfectly and it appeals to the audience’s hopes, fears, and anxieties. The urban legend I am about to describe was told by a first year female biology major at the University. She is of Indian descent and both her parents work in the biotechnology field. I collected this story on a Sunday night in the dorm. The fact that it was nighttime helped create the proper mood for the story. It was told in a dimly lit dorm room. The story was told with an eerie tone of voice, with emphasis and excitement during certain parts. The final part of the story was told in a mysterious fashion, which helped with the delivery of the ending. I heard this story a while ago from a friend. It starts out with a woman who is driving late at night in the middle of nowhere, trying to get home from a long road trip. She is exhausted and is having trouble staying awake and paying attention to the road. Next, the â€Å"low gas† light on her car comes on and the car needs gas. The woman doesn’t know where the nearest town or gas station is, but she keeps driving. Eventually she comes upon an old rundown gas station. She doesn’t want to stop there since it’s so quiet and she feels unsafe, but the car needs gas so she decides to pull in. An attendant walks out to help fill her car up with gas. He is very shady looking and creeps her out. She did not like the whole situation at all and felt very uncomfortable. As soon as he is done filling her car with gas, she pays him. Next, the attendant tells her he needs to talk to her inside. She refuses, but he keeps on insisting that it is very important. When she r efuses again, he grabs her arm in an attempt to get her to come inside, but the wo... ...er. She is unwilling to obey his requests. This shows society’s view of strangers and how they should not be trusted. However, the fact that she did not trust the stranger led to her ultimate demise. The overt moral of this story is don’t be quick in judging someone that you don’t know, they may be trying to help you. Works Cited Brunvand, Jan Harold. Too Good To Be True. New York: W. W. Norton, 1999. (pp. 97-100). Joyce, Darrel A. â€Å"Modern Folklore: Cybermythology in Western Culture†. The AnthroGlove Journal. http://www.anthroglobe.ca/docs/cybermythology.htm Mikkelsen, Barbara. â€Å"The Killer in the Backseat†. Urban Legends Reference Pages. http://www.snopes.com/horrors/madmen/backseat.htm Smith, Paul. The Book of Nasty Legends. London: Routledge & Kegan Paul, 1983. (pp. 95-96). Wikipedia, The Free Encyclopedia. http://www.wikipedia.org.

Problems We Face in Our Daily Lives

E & B Hassan Anjum Problem 1 Inconvenience of getting ready in the morning Background: This is a problem that every person faces, be it a kid getting ready for school or an adult going to office. Why do people complain about it? Obviously the reason is pretty simple. It is time consuming. People want a solution that helps them to cut this time. Solutions tried (TIPS): There isn’t any such specific product which helps people to tackle this problem. But we do have some tips regarding this situation on the internet http://www. wikihow. com/Get-Ready-in-the-Morning ttp://parentables. howstuffworks. com/family-matters/3-free-get-ready-school-printables-make-your-mornings-easier. html (This isn’t relevant to the topic but is an interesting idea for kids to learn getting ready themselves in the morning. ) http://www. wikihow. com/Get-Ready-for-School-%28for-Girls%29 Possible solution (Product) : It is a wild idea but I really fancy the idea of some iron man machine look alike which has all the tools and equipment ( Eg Robotics controlling hairbrush , tooth brush etc) for getting ready in the morning.Morever, we have an input device ( probably an augmented reality screen which helps us to decide what clothes to wear). And all these processes involved in getting ready are controlled by robotics. All we have to do is choose what clothes to wear and enter the machine. All the functions are performed simultaneously. Morever this machine would have the capabilities to give one a bath. So the 2nd problem of bathing could be integrated as well. Just a wild idea . I know it sounds a bit complicated but still a possibility.Problem 2 Sound Pollution Background: Sound or noise pollution is another common problem that one faces in his daily life. It can be caused in many forms. Be it some construction work going on in the community, the roaring of vehicle engines in the morning, highway noise or probably some late night party going on in the neighbourhood. Noise poll ution has become a serious concern due to its adverse effects. Solutions that already exist: http://www. youtube. com/watch? =-jevPIJmABA&feature=related This vid shows us the different materials to sound proof a room. Pretty common thing And as Janet and Josh have mentioned already http://www. audimutesoundproofing. com/ Something portable but too big to carry around. Possible solutions : Sound proof remote (Press a button and it sound proofs the room) P. S , Yes this idea has been discussed and mentioned before. Other solutions such as sound proof walls, ear muffs are too mainstream. And SORRY for the delay !!

Vietnamese Culture Evaluation

Assement 1 (1000 words): Discusss the key dimensions of national culture in your domicile (home) country using the frameworks of Hofstede (2001) including: Power Distance; Uncertainty avoidance; Individualism/ Collectivism; Masculinity/ femininity; long term orientation. Introduction In the â€Å"flat† world today, opening a business on abroad will be easier than before (Friedman, 2005). The manager from other countries will need to face with other culture aspect that they never met before.In order to solve this problem, Hofstede’s dimensions (1970) suggested that his model with 5 dimensions: Power Distance, Uncertain Avoidance Individualism/ collectivism, Masculinity/ femininity, Long-term orientation, which refer to any culture on the globe, and Vietnam in this case. For this essay requirement, the Power Distance and Long-term Orientation will be discussed in this essay, how it is effective on this constructed in international business management as well as the disadv antage of Hofstede’s module.Hofstede’s module suggests that national culture can be influence behaviour and management in workplace. His research suggested that differences of behaviour are accounted for nationality and national culture determinants. In addition, understanding the cultural differences could be done by drawing on these dimensions. Hofstede stated that there are many national differences in work-related values, beliefs, norms and self-descriptions and societal variables, could be explained in five key dimensions of national culture. Power DistancePower distance score of Vietnam was given a high value of 70 by Hofstede’s study(2013) as mesuased by the scores in his 1970s IBM internal cultural test system, in which describe power distance as dealing with the need of a society for independence versus interdependence. In other research which is carried out by McCleland suggests that the need for power is to have influences over others and tend to be g ained more privilege than other. Additionally, Individuals with high power distance will tend to achieve target or choose a job which responsibility, feedback and a medium percentage of risk.Hofstede (1984) also suggested that in a high power distance score, Vietnam in this case, he/she is more likely to accept unequal distributions of power. It could be take away power, control mechanism or decision making, but they will easy accept this situation in higher power distance rather than lower one. However, economic system and environment are needed to take in to account as others factors which might have strongly influence power distance. In a research is carried out by Hoang (2008),a researcher from Capabella, USA, within 20 managers who are Vietnamese gave us a differences result.The research was pointed out that the managers get lower score in Power Distance, who tend be cooperate with the lower staff rather than made their decision on their own. Long-term Orientation. In Vietnames e culture, modest is highly evaluated (Te, H. D. , 1987; Cao, X. H. , 1999). In another hand, Hofstede also claimed that Vietnam got a high score on Long-term Orientation, which was influenced by Confucius, who emphasized personal and governmental morality, correctness of social relationships, justice and sincerity.Thus, society shows a pragmatic future-oriented perspective rather than a conventional historical short-term point of view ( Hofstede, 2001). It means that the Longterm Orientation is a result to develop this high score of Power Distance in Vietnam. In Hofstede website, he also claimed that Vietnam score is 80, that making it is long-term orientation. In different words, Vietnam, is a country, who believed in pragmatism, where achieving goal a task and getting virtue is prioritized.As a result, the manager can aware that the employees push their adaption up to limit if it is the requirement of the job and sometimes, working for money mind not top goal for the bread-maker. Respect from employers, peers or colleagues (Tatum, 1997 quoted by Harvery and Allard, 2009) is all so an reward for them. Despite the fact that Hofstede model is most famous theory in human resource in manager, there are some critics on it. According to Mc Sweenry (2002), Hofstede’s module was assumed that national culture is equal with company culture as well as put the Confucian Dynamism on the top of the table in his research.In Vietnamese context, beside the Confucian, Buddhism is needed to be taking in to account as well. Back in 1000 years ago, when Ly Dynasty chooses Hanoi the capital of Van Xuan, old name of Vietnam, Buddhism was become the national religious (Tran, 1997;Phan, 1992 ) until Nguyen Dynasty in 18th century. In additional, Ly Dynasty also introduced the teaching of 3 regilous: Buddhism, Confucian, Taoism at the same times in the past. This philosophy is still now alive and can be known in other name is Cao Dai religious with 3 million fellows. So Vietna m culture and behaviour will depended on religious rather than Confucian only.Conclusion. Vietnam is a developing country where is people are open-minded and easy to cooperate with other people and Money –oriented people mind be the minority, due to the reason that, the long-term goal for respect and job security is their goal of life. Two dimensions linking could be seen in the Hofstede’s module where the score of Power Distance and Long-term Orientation are 70 and 80 receptively. However, the Hofstede’s module may be still lack of evaluation in particular situation like Vietnamese behaviour in foreign countries or the over-evaluation of Hofstede on Confucian must be reviewed.From manager point of view, Hofstede’s module is still an initial step to start with. References: 1. Cao, Xuan Hao, 1999. Contributions of linguistic researches to the understanding of Vietnamese thought and Vietnamese culture 2. Confucius, a bibiography http://www. confucius. org/l unyu/edbio. htm 3. Hofstede,G. , cited in Minkov,M. , The evolution of Hofstede’s doctrine, P. 11 4. Phan, H. C. , 1992. L? ch Tri? u Hi? n Chuong Lo? i Chi (Records on Administrative Systems of Successive Dynasties). Vols. 1-2-3. Trans. by Vi? n S? H? c Vi? t Nam. Ha N? i: Khoa H? c Xa H? i Press. 5.Te, Huynh Dinh, 1987 Introduction to Vietnamese Culture. 6. Tran, Q. V. , 1997 Tim hieu van hoa dan gian Hanoi (Understanding folk culture of Hanoi). 7. Hoang. H. , 2008, Culure and Management: A study of Vietnamese cultural influences on management style. Capella University, USA Department of Business Management HRM subject group Avoiding academic irregularity: plagiarism/ghost-writing checklist * coursework submission cover sheet Before you submit coursework, in accordance with University regulations, you should be able to confirm that the coursework that you are submitting is your own original work and that you have: read and understood the guidance on academic irregularity an d plagiarism in the module handbook; * clearly referenced, both within the text and on the end reference page/s, all sources used in the work; * based your work on academic sources from academic search engines such as the American Business Index (ABI). Student sources should not be used. * used inverted commas and the full reference details (including page numbers) for all text quoted from books, journals, web-based other sources; * provided the sources for all data in tables and figures that are not your own work; not made use of the work of any other student(s) past or present without acknowledgement. This includes any of your own work that has been previously, or concurrently, submitted for assessment, either at this or any other educational institution, including school; * not sought or used the services of any professional agencies such as ghost writers or other individuals, to produce this work; * retained all the material collected in the process of developing your coursework ; and * in addition, you understand that any false claim in respect of this work may result in disciplinary action in accordance with University regulations.Remember, the Learning Development Centre offers advice on academic writing. Please tick to confirm that you have observed the points above in your coursework and submit a signed copy of this complete form (2 pages) with your coursework submission. Name| | Matriculation Number| | Degree Programme| | Module Title| | Module/Seminar Tutor| | Date| | This is my own original work; it has not been submitted elsewhere in fulfilment of the requirements of this or any other award. Signed †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦|

Effects of Alcoholic Drinks to College Students Essay

Although alcohol may give you a feeling of elation and aroused senses due to a lessening of inhibitions during the early stages of alcohol intoxication, alcohol is a depressant. It depresses the central nervous system—leading to slowed reactions, slurred speech, and ultimately, to unconsciousness. Alcohol progressively affects different brain areas. Alcohol first affects the part of the brain that controls inhibitions. When people lose their inhibitions, they may talk more, get rowdy, and do foolish things. After several drinks, they may feel â€Å"high,† but really, their nervous system is slowing down. Alcohol acts fast because it is not digested like food. Instead, it moves directly into the bloodstream from the stomach and small intestine. It takes a long time for alcohol’s effects to wear off—as it takes approximately one hour for the liver to process the alcohol in one drink. ALCOHOL’S DAMAGING EFFECTS ON THE BRAIN Difficulty walking, blurred vision, slurred speech, slowed reaction times, impaired memory: Clearly, alcohol affects the brain. Some of these impairments are detectable after only one or two drinks and quickly resolve when drinking stops. On the other hand, a person who drinks heavily over a long period of time may have brain deficits that persist well after he or she achieves sobriety. Exactly how alcohol affects the brain and the likelihood of reversing the impact of heavy drinking on the brain remain hot topics in alcohol research today. We do know that heavy drinking may have extensive and far–reaching effects on the brain, ranging from simple â€Å"slips† in memory to permanent and debilitating conditions that require lifetime custodial care. And even moderate drinking leads to short–term impairment, as shown by extensive research on the impact of drinking on driving. A number of factors influence how and to what extent alcohol affects the brain (1), including * how much and how often a person drinks; * the age at which he or she first began drinking, and how long he or she has been drinking; * the person’s age, level of education, gender, genetic background, and family history of alcoholism; * whether he or she is at risk as a result of prenatal alcohol exposure; and * his or her general health status. BLACKOUTS AND MEMORY LAPSES Alcohol can produce detectable impairments in memory after only a few drinks and, as the amount of alcohol increases, so does the degree of impairment. Large quantities of alcohol, especially when consumed quickly and on an empty stomach, can produce a blackout, or an interval of time for which the intoxicated person cannot recall key details of events, or even entire events. Blackouts are much more common among social drinkers than previously assumed and should be viewed as a potential consequence of acute intoxication regardless of age or whether the drinker is clinically dependent on alcohol (2). White and colleagues (3) surveyed 772 college undergraduates about their experiences with blackouts and asked, â€Å"Have you ever awoken after a night of drinking not able to remember things that you did or places that you went? † Of the students who had ever consumed alcohol, 51 percent reported blacking out at some point in their lives, and 40 percent reported experiencing a blackout in the year before the survey. Of those who reported drinking in the 2 weeks before the survey, 9. 4 percent said they blacked out during that time. The students reported learning later that they had participated in a wide range of potentially dangerous events they could not remember, including vandalism, unprotected sex, and driving. Binge Drinking and Blackouts| †¢ Drinkers who experience blackouts typically drink too much and too quickly, which causes their blood alcohol levels to rise very rapidly. College students may be at particular risk for experiencing a blackout, as an alarming number of college students engage in binge drinking. Binge drinking, for a typical adult, is defined as consuming five or more drinks in about 2 hours for men, or four or more drinks for women. | ARE WOMEN MORE VULNERABLE TO ALCOHOL’S EFFECTS ON THE BRAIN? Women are more vulnerable than men to many of the medical consequences of alcohol use. For example, alcoholic women develop cirrhosis (5), alcohol–induced damage of the heart muscle (i. e. , cardiomyopathy) (6), and nerve damage (i. e. , peripheral neuropathy) (7) after fewer years of heavy drinking than do alcoholic men. Studies comparing men and women’s sensitivity to alcohol–induced brain damage, however, have not been as conclusive. Using imaging with computerized tomography, two studies (8,9) compared brain shrinkage, a common indicator of brain damage, in alcoholic men and women and reported that male and female alcoholics both showed significantly greater brain shrinkage than control subjects. Studies also showed that both men and women have similar learning and memory problems as a result of heavy drinking (10). The difference is that alcoholic women reported that they had been drinking excessively for only about half as long as the alcoholic men in these studies. This indicates that women’s brains, like their other organs, are more vulnerable to alcohol–induced damage than men’s (11). SUMMARY Alcoholics are not all alike. They experience different degrees of impairment, and the disease has different origins for different people. Consequently, researchers have not found conclusive evidence that any one variable is solely responsible for the brain deficits found in alcoholics. Characterizing what makes some alcoholics vulnerable to brain damage whereas others are not remains the subject of active research (34). The good news is that most alcoholics with cognitive impairment show at least some improvement in brain structure and functioning within a year of abstinence, though some people take much longer (35–37). Clinicians must consider a variety of treatment methods to help people stop drinking and to recover from alcohol–related brain impairments, and tailor these treatments to the individual patient. Advanced technology will have an important role in developing these therapies. Clinicians can use brain–imaging techniques to monitor the course and success of treatment, because imaging can reveal structural, functional, and biochemical changes in living patients over time. Promising new medications also are in the early stages of development, as researchers strive to design therapies that can help prevent alcohol’s harmful effects and promote the growth of new brain cells to take the place of those that have been damaged by alcohol.  ¦ As well as damaging their health, university students who drink too much alcohol may also be damaging their academic performance. Alcohol: The Benefits of Moderate Drinking Drinking alcohol in moderate amounts can have positive influences on physical and mental health. While alcohol is one of the most widely abused substances on the market, it is also one that features certain benefits for drinkers who consume it in safe amounts. For individuals who consume low levels of alcohol, benefits like reduced stress, increased cardiovascular health and decreased risk of developing type 2 diabetes offer a wealth of reasons for consumers to drink in moderation. Reduce Stress, Anxiety and Tension. Research shows that the consumption of alcohol in moderate amounts can lead to certain psychological benefits. Low levels of alcohol can trigger stress reduction, easy feelings of anxiety and help consumers to reduce tension. In addition, low levels of alcohol consumption can also cause the consumer to feel more pleasant and relaxed. Studies on sleep show that people who drink in moderation get more sleep on average than do those who indulge in excess. These psychological effects of moderate drinking are positive ones that can be beneficial to the consumer. A Longer Life The positive psychological effects of drinking in moderation can be associated with the studies that show moderate drinkers tend to love longer than people who don’t drink at all or those who drink in excess. Studies from a number of different countries including China, the United States and England indicate that longevity is highest among groups of people who drink alcohol in moderation. Increased Cardiovascular Health Several studies have shown that drinking alcohol in moderation has a positive correlation with certain aspects of cardiovascular health. In particular, the risk of developing coronary artery disease is significantly lowered in conjunction with moderate consumption of alcohol. Another link between alcohol and cardiovascular health shows that moderate consumption of alcohol has a positive correlation with survivability in the event of a heart attack. Those who drink low levels of alcohol are more likely to live and less likely to experience another heart attack. Alcohol produces several positive effects on the body when consumed in low levels. For example, it increases levels of good cholesterol (HDL) and lowers levels of bad cholesterol (LDL). Alcohol also acts as a blood thinner once it enters the human body, much like common aspirin does. Thus, when consumed in moderation, it can reduce the likelihood of developing blood clots in arteries. Decreased Risk for Type 2 Diabetes While consuming alcohol in large quantities has been proven to put drinkers at a higher risk for developing type 2 diabetes, some studies show that drinking in moderation might have the opposite effect. The relationship between alcohol and type 2 diabetes is the focus of a great number of ongoing studies. Findings show, however, that moderate drinkers are less likely to develop type 2 diabetes than heavy drinkers. All of these health benefits associated with moderate drinking serve as an incentive for consumers to limit their levels of alcohol intake. Too much alcohol eliminates the health benefits described above. The best way to maximize on the health benefits of alcohol is to consume it in low levels. Negative Effects of Drinking Alcohol on Physical Fitness While occasional alcohol use may not have a major impact on physical activity, there is a clear link between sports, exercise and drinking alcohol. In fact, alcohol is the most widely used drug by athletes which is why alcohol related difficulties seem to be more common among those who exercise regularly. It is clear that drinking in excess can negatively influence exercise. Studies done to determine the influence that alcohol has on exercise Studies have shown that consuming alcohol has the following influence on exercise: *Diminishes the use of amino acids and glucose by the muscles of the skeleton *A detrimental influence on the supply of energy *An impairment in metabolism while exercising In addition, persuasive evidence implies that continual use of alcohol is connected with unfavorable effects on systems of the body and organs, including the liver, brain, heart and blood vessels. Exercising while under the influence of alcohol Drinking alcohol has a negative influence on motor skills, stamina and aerobic ability. Alcohol has the following effects on motor skills: *Delayed reaction time *A decrease in hand-eye coordination *Less precision and balance Alcohol has the following effects on strength training and short term athletic functioning: *A decline in athletic performance as a whole. *Decreased times in cycling and running *Weakened pumping power of the heart *Impaired temperature control while exercising *Weakening of grip strength *Decreased jump altitude *Lower 200 and 400-meter running performance *Becoming tired more quickly while participating in high-intensity workouts Alcohol has the following effects on aerobic performance: *Dehydration *Considerably diminished aerobic performance *Hindered 800 and 1500-meter running speeds *An increase in health risks after working out in hot atmospheres for an extended amount of time Working out with a hangover. A hangover is caused by a number of factors including, dehydration and toxicity from the alcohol. The symptoms include a gloomy mood and headache. Unfortunately, these side effects can cause a decline in athletic performance. Working out with a hangover has been shown to considerably decrease aerobic adequacy by as great as 11 percent. Long term effects that alcohol has on exercise performance Long term, heavy (more than two drinks each day) alcohol use can impair exercise in the following ways: *Hindering the cardiovascular reaction to exercise *Cause nutritional deficits from changes in nutrient consumption, digestion and metabolism. *Cause muscle injury, wasting and feebleness in several muscles, including the heart. *Changing the body’s hormonal atmosphere It is also important to note that women might be more susceptible to the toxic results of alcohol on the heart. It is clear that drinking in excess can negatively influence exercise. Alcoholism is a growing problem in the United States and is even a problem in teenagers, too. Unfortunately, there are a variety of negative effects that are associated with the consumption of alcohol. While the negative effects can either be long term or short term, all of them start with the first drink of alcohol. Negative effects may not become apparent immediately, but as time goes on, the adverse effects of alcohol will become more and more noticeable and, in some cases, they can even lead to death. Diseases One of the negative effects that alcohol tends to have is the increased risk for multiple serious diseases. Increased consumption of alcohol can lead to serious medical problems such as cirrhosis of the liver, which often results in death. Infections, sleeping disorders and sexual dysfunctions can also be caused by consumption of alcohol. Recent studies have also shown that consumption of alcohol can actually raise the risk of certain cancers, including breast cancer, throat cancer and intestinal cancer. Consuming alcohol can be very serious and there are many grave negative effects that are caused by alcohol. Avoiding alcohol can help you avoid these adverse effects and perhaps even save your life.

Tax Return Position Paper Essay Example | Topics and Well Written Essays - 750 words - 1

Tax Return Position Paper - Essay Example Question One Issued by the government’s administrative, judicial and legislative branches through the Internal Revenue Service (IRS), the Treasury Department and Congress, primary tax law sources bear more statutory authority than the secondary sources. The most significant primary sources include the Internal Revenue Code, public laws and income tax treaties (Lederman & Mazza, 2009). Then there are treasury regulations; revenue procedures; revenue rulings; announcements and notices published by the IRS; legislative history; and legal judgment on tax affairs. Treasury regulations usually remain in the form of proposed, temporary or non-codified tax statutes, until they are certified as final or reliance regulations. The IRS also supplements such sources by making actions and decisions, audit technique guides and the internal revenue manual accessible by the public (Ellen, 2012). Developed by the IRS, these initiatives support the fundamental Internal Revenue Code through taxpa yer assistance services such as the Frequently Asked Questions feature, forms on federal tax instructions and IRS publications. References made to decisions arrived at by tax courts are also considerably detailed sources that bear interpretations specific to taxpayers. Question Two Though not of equal statutory weight as the primary sources, secondary sources of tax law bear their own significance in the way they offer a comprehensive starting point to research. They are usually in the form of publications, books and articles written by tax professionals, scholars and legal analysts (Lederman & Mazza, 2009). These sources mainly occur as newsletter, textbooks, articles appearing in legal periodicals, treatises and reports on tax law published by institutions that offer commercial services in tax research. These secondary sources mainly find, scrutinize, clarify and interpret what the primary sources have provided. Question Three Substantial authority entails the recognized standards frequently used for the defense of a tax preparer in the possible event of negligence and understatement. As per the provisions of IRC 1.6694-2, a tax preparer is required to support such tax positions as prepared with the sources he used (Don, 2008). The sources are evaluated basing on their authority, where the primary sources bear the most authority. If the tax preparer is found to have relied on and used substantial authority in arriving at the position presented for the returns, a possible penalty is waived. The intended objective of substantial authority is to determine that most primary sources of tax law support the preparer’s position. The constituents of substantive authority include the Internal Revenue Code, statutory provisions, tax treaties, committee reports, and the Treasury Department’s official position on treaties. Question Four The IRS, which operates under the Treasury Department as an administrative body, has the key role of processing tax return s and examining them for deficiencies. It also issues Revenue Rulings, Notices and Revenue Procedures, which are administrative decisions explaining specific taxpayer issues or the precise manner in which items must be treated. The IRS also the mandate to alter rulings or regulations and, in such a case, courts hearing future cases will encounter new questions. On the