Solution Manual for
Elementary Surveying An Introduction to Geomatics 15th Edition by Charles Ghilani
Chapter 1-28
TABLE OF CONTENTS
v
Part I: Solutions to Problems 1
1 Introduction 2
2 Units, Significant Figures, and Field Notes 7
3 Theory of Errors in Observations 12
4 Leveling Theory, Methods, and Equipment 18
5 Leveling — Field Procedures and Computations 25
6 Distance Measurement 36
7 Angles, Azimuths, and Bearings 42
8 Total Station Instruments; Angle Observations 49
9 Traversing 56
10 Traverse Computations 61
11 Coordinate Geometry in Surveying Calculations 73
12 Area 80
13 Global Navigation Satellite Systems—Introduction and Principles of Operation 90
14 Global Navigation Satellite Systems—Static Surveys 95
15 Global Navigation Satellite Systems—Kinematic Surveys 102
16 Adjustment by Least Squares 107
17 Mapping Surveys 119
18 Mapping 125
19 Control Surveys and Geodetic Reductions 130
20 State Plane Coordinates and Other Map Projections 137
21 Boundary Surveys 152
22 Public Land Surveys 161
23 Construction Surveying 165
24 Horizontal Curves 173
25 Vertical Curves 190
26 Volumes 200
27 Photogrammetry 210
28 Introduction to Geographic Information Systems 221
Part II: Sample Introductory Course 231
Sample Syllabus 232
Sample Practical Exercises 235
Sample Quizzes 239
Quiz 1 239
Quiz 2 239
Quiz 3 240
,Quiz 4 240
Quiz 5 241
Quiz 6 242
Sample Exams 248
Exam 1 248
Exam 2 251
Exam 3 253
Final Exam 255
PART I:
SOLUTIONS TO PROBLEMS
,Sure! I’ll expand on the topics related to "Taxation of Business Entities," providing a more detailed exploration. This overview will cover fundamental concepts, applications, and implications relevant to the study of business taxation.---
### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership structure and tax treatment. Understanding these types is crucial for determining tax obligations and benefits.-
**Sole Proprietorships**: - Owned by a single individual, this is the simplest form of business entity. Income is reported on the owner’s personal tax return (Form 1040, Schedule C), which simplifies tax filing but also means personal
liability for debts and obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal income taxes. Instead, they are considered pass-through entities, meaning income is taxed at the partners'
individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1 to report their share on their returns.- **Corporations**: - Corporations are separate legal entities that provide limited liability
protection to their owners (shareholders). C-Corporations face double taxation: once at the corporate level on profits and again at the individual level when dividends are distributed. S-Corporations, on the other hand, are pass-through
entities but have restrictions on ownership and number of shareholders.- **Limited Liability Companies (LLCs)**: - LLCs combine the flexibility of partnerships with the liability protection of corporations. An LLC can choose to be taxed
as a sole proprietorship, partnership, or corporation, allowing for strategic tax planning. ### 2. Tax Implications of Each Entity TypeUnderstanding the tax implications of each entity type is critical for effective business planning.- **Sole
Proprietorships**: - Income is taxed at the owner’s individual tax rate. All profits and losses are reported on the owner’s tax return. This simplicity, however, can expose owners to significant personal risk.- **Partnerships**: - Each
partner reports their share of income and losses on their personal returns, allowing for loss deductions. Partners are also subject to self-employment taxes on their share of the income, which can significantly impact tax liability.-
**Corporations**: - C-Corporations are taxed at the corporate tax rate (currently 21%). Dividends are taxed again at the shareholder level. S-Corporations avoid double taxation, but there are restrictions on the number and type of
shareholders.- **Limited Liability Companies (LLCs)**: - By default, single-member LLCs are treated as sole proprietorships for tax purposes, while multi-member LLCs are treated as partnerships. However, they can elect to be taxed as a
corporation if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a fundamental principle in taxation, determining when income must be reported.- **Cash vs. Accrual Accounting**: - Businesses can
choose between cash and accrual methods. Cash accounting recognizes income when received and expenses when paid, making it
1 INTRODUCTION
NOTE: Answers for some of these problems, and some in later chapters, can be obtained by
consulting the bibliographies, later chapters, websites, or professional surveyors.
1.1 List 10 uses for surveying in areas other than boundary surveying.
Answers may vary many are included in Section 1.6, which lists control, topographic
hydrographic, alignment, construction, as-built, mine, solar, optical tooling, ground,
aerial, and satellite surveys. This list is not complete and could also include other types of
surveys such as hydrographic surveys, for example.
1.2 Explain the difference between geodetic and plane surveys.
From Section 1.4:
In geodetic surveys the curved surface of the earth is considered by performing the
computations on an ellipsoid (curve surface approximating the size and shape of the
earth). In plane surveys, except for leveling, the reference base for fieldwork and
computations is assumed to be a flat horizontal surface. The direction of a plumb line
(and thus gravity) is considered parallel throughout the survey region, and all measured
angles are presumed to be plane angles.
1.3 Describe some surveying applications in:
(a) Archeology
There are many different uses of surveying in archeology. Some include using sonar
to identify possible underground or underwater archeology sites, LiDAR to help
identify possible ancient human settlements in unexplored forest and jungles, and
traditional surveying and laser scanning to help locate artifacts in site excavations.
(b) Gas exploration
There are several stages of surveying in gas exploration, which include but are not
limited to determining anomalies in the gravity field, which identify possible gas
deposits, boundary surveys identifying properties that have mineral rights to the gas
deposits, alignment surveys for placement of pipelines to transport extracted gas.
(c) Agriculture
In agriculture, surveying is used to determine the acreage of fields, to locate lines of
constant elevation for strip farming, to track harvesting machinery to enable the size
of the harvest, and to track the position of the planting equipment to allow for precise
applications of seeds and fertilizers. The field is known as high-precision agriculture.
, 1.4 List some application of surveying in geology, forestry, and archeology.
Applications in each are multiple. For some in geology and archeology see the answer
to Problem 1.3 (a) and (b). Some uses of surveying in forestry identifying forest
boundaries, locating spread of diseases and insects through remote sensing, using GIS
to help inventory and keep records on resources in forested regions.
Sure! I‘ll expand on the topics related to "Taxation of Business Entities," providing a more detailed exploration. This overview will cover fundamental concepts, applications, and implications relevant to the study
of business taxation.---### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership structure and tax treatment. Understanding these types is
crucial for determining tax obligations and benefits.- **Sole Proprietorships**: - Owned by a single individual, this is the simplest form of business entity. Income is reported on the owner‘s personal tax return
(Form 1040, Schedule C), which simplifies tax filing but also means personal liability for debts and obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal
income taxes. Instead, they are considered pass-through entities, meaning income is taxed at the partners' individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1 to
report their share on their returns.- **Corporations**: - Corporations are separate legal entities that provide limited liability protection to their owners (shareholders). C-Corporations face double taxation: once at
the corporate level on profits and again at the individual level when dividends are distributed. S-Corporations, on the other hand, are pass-through entities but have restrictions on ownership and number of
shareholders.- **Limited Liability Companies (LLCs)**: - LLCs combine the flexibility of partnerships with the liability protection of corporations. An LLC can choose to be taxed as a sole proprietorship,
partnership, or corporation, allowing for strategic tax planning. ### 2. Tax Implications of Each Entity TypeUnderstanding the tax implications of each entity type is critical for effective business planning.-
**Sole Proprietorships**: - Income is taxed at the owner‘s individual tax rate. All profits and losses are reported on the owner‘s tax return. This simplicity, however, can expose owners to significant personal
risk.- **Partnerships**: - Each partner reports their share of income and losses on their personal returns, allowing for loss deductions. Partners are also subject to self-employment taxes on their share of the
income, which can significantly impact tax liability.- **Corporations**: - C-Corporations are taxed at the corporate tax rate (currently 21%). Dividends are taxed again at the shareholder level. S-Corporations
avoid double taxation, but there are restrictions on the number and type of shareholders.- **Limited Liability Companies (LLCs)**: - By default, single-member LLCs are treated as sole proprietorships for tax
purposes, while multi-member LLCs are treated as partnerships. However, they can elect to be taxed as a corporation if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a
fundamental principle in taxation, determining when income must be reported.- **Cash vs. Accrual Accounting**: - Businesses can choose between cash and accrual methods. Cash accounting recognizes
income when received and expenses when paid, making it
1.5 Why is it important to make accurate surveys of underground utilities?
To provide an accurate record of the locations of these utilities so they can be found
if repairs or servicing is needed, and to prevent their accidental destruction during
excavation for other projects.
1.6 Discuss the uses for topographic surveys.
Topographic surveys are used whenever elevation data is required in the end
product. Some examples include (1) creating maps for highway design; (2)
creating maps for construction surveys; (3) creating maps for flood plain delineation;
(4) creating maps for site location of buildings; and so on.
1.7 What are hydrographic surveys, and why are they important?
From Section 1.6, hydrographic surveys define shorelines and depths of lakes,
streams, oceans, reservoirs, and other bodies of water. Sea surveying is associated
with port and offshore industries and the marine environment, including
measurements and marine investigations made by ship borne personnel.
1.8 Print a view of your location using Google Earth.®
Answers will vary but should be an image in your
region.
1.9 Briefly explain the procedure used by Eratosthenes in determining the
Earth‘s
circumference.
From Section 1.3, paragraph 8 of text: His procedure, which occurred about 200 B.C.,
is illustrated in Figure 1.3. Eratosthenes had concluded that the Egyptian cities of
Alexandria and Syene were located approximately on the same meridian, and he had
also observed that at noon on the summer solstice, the sun was directly overhead at
Syene. (This was apparent because at that time of that day, the image of the sun could
be seen reflecting from the bottom of a deep vertical well there.) He reasoned that at that
moment, the sun, Syene, and Alexandria were in a common meridian plane, and
if he could measure the arc length between the two cities, and the angle it subtended
