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Solution Manual for Engineering Applications in Sustainable Design and Development, 1st Edition
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Instructor’s Solutions Manual to AccompanyENGINEERING APPLICATIONS IN SUSTAINABLE DESIGN
AND DEVELOPMENT
1ST EDITION
Bradley A. Striebig
Adebayo A. Ogundipe
Maria Papadakis
, INSTRUCTOR'S SOLUTIONS MANUAL
TO ACCOMPANY
Engineering
Applications in
Sustainable Design and
Development
1st Edition
Bradley A. Striebig
James Madison University
Adebayo A. Ogundipe
James Madison University
Maria Papadakis
James Madison University
, Contents
Chapter 1: Sustainability, Engineering and Design ......................................................... 1
Chapter 2: Analyzing Sustainability Using Engineering Science .................................. 19
Chapter 3: Biogeochemical Cycles .................................................................................. 67
Chapter 4: Water Quality Impacts .................................................................................. 87
Chapter 5: Impacts on Air Quality .................................................................................... 107
Chapter 6: The Carbon Cycle, Mass Balances, and Energy Balances .......................... 137
Chapter 7: Models for Sustainable Engineering .......................................................... 159
Chapter 8: Energy Conservation and Development .................................................... 169
Chapter 9: Industrial Ecology ....................................................................................... 183
Chapter 10: Life Cycle Analysis..................................................................................... 192
Chapter 11: Sustainability and the Built Environment ............................................... 207
Chapter 12: Challenges and Opportunities for Sustainability in Practice ................. 223
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 straightforward. Accrual accounting
recognizes income when earned and expenses when incurred, aligning revenue with the period it relates to, but can complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly
impacting tax liability.- **Ordinary and Necessary Expenses**: - The IRS allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the business).
, Chapter 1: Sustainability, Engineering and Design
1-1. Genetically modern humans appeared on Earth about 200,000 years ago
and biologically and behaviorally modern humans appeared about 70,000
years ago. The number of people and their effects upon the planet were
negligible, or as Douglas Adams says, “as near nothing as makes no odds,” for
most of the history of the planet. When did the planets population reach 1
billion people? Assuming that the population has grown exponentially since
that time, what was the time interval required to increase by 1 billion people –
for up to 7 billion people, the approximate global population in 2012?
Answer:
From page 1-3 the planet reached 1 Billion people in approximately 1800.
October 31, 2011 was declared by the United Nations, as the day the world
population reached 7 billion.
1-2. List the three dimensions and four categories used to calculate the
Human Development Index (HDI) for a country.
Answer:
The Life Expectancy
index The Educational
Index The Income
Index
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 straightforward. Accrual accounting
recognizes income when earned and expenses when incurred, aligning revenue with the period it relates to, but can complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly
impacting tax liability.- **Ordinary and Necessary Expenses**: - The IRS allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the business).
1-3. For the countries listed in the table below, calculate
a. The Life Expectancy Index
b. The Educational Index
c. The Income Index
d. The Human Development Index
Country and Life Expectancy Expected years of Mean years of GNI per capita in
2011 Data at Birth (years) schooling schooling PPP terms
(constant 2005
international $)
Australia 81.9 18.0 12.0 34,431
China 73.5 11.6 7.5 7,476
Ireland 80.6 18.0 11.6 29,322
Kenya 57.1 11.0 7.0 1,492
4
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