The ABC Corporation Case

Describe four types of audit opinions Green and Associates may provide at the conclusion of a corporate financial audit Financial information should be accompanied by an auditor’s report. One of the opinions suggested include the fact that unqualified opinion is made when an auditor indicates that the financial statements of the represented company provide a fair and true view in accordance the financial reporting framework.Advertising We will write a custom essay sample on The ABC Corporation Case specifically for you for only $16.05 $11/page Learn More The auditor issues this report when the financial statements do not include mis-statements and they are fairly presented according to Generally Accepted Accounting Principles (GAAP) (Vallabhaneni, 2005, p186). A qualified opinion report is issued by auditors when two situations do not rhyme with the General Accepted Accounting Principles (GAAP). Single deviation qualification occurs when one or se veral areas of the financial statements do not comply with GAAP, however, they do not affect the rest of the financial statement. Limitation of scope qualification is evidenced when a single or more areas of financial statements could not be audited, for instance, failure to test a company’s inventory of goods. Adverse opinion report is evident when the auditor confirms that the financial statements of a company are misstated, hence, they do not conform to GAAP. These statements are regarded as unreliable and inaccurate. In addition, disclaimer of opinion report is issued when an auditor declines to present an opinion regarding the financial statements, and therefore fails to complete the audit for some reason; therefore, does not provide the company with an opinion (Vallabhaneni, 2005, p.186).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Determine whether the inventory valuation method used by ABC Corporation was legal and compliant with GAAP ABC Corporation previously used FIFO inventory valuation method before changing to LIFO, with an intention of enhancing the annual tax return. The First In, First Out entails selling the goods bought earliest first, while the newest goods are sold last. Generally Accepted Accounting Principles (GAAP) allows the use of FIFO method; this method yields to highest income especially in times of inflation due to the lowest estimate of cost of goods sold. However, the rational change from one valuation method to another is not ethical, since the company shifted to LIFO with an aim of enhancing annual tax return, hence plans to shift back to FIFO when things get better. Is the client’s refusal to procure an audit of Internal Controls over Financial reporting in violation of Sarbanes-Oxley? Why or why not? ABC refusal to allow the auditors to separate audit of internal controls over financial reporting is a violation of Sarbanes –Oxley Act section 404, which requires an auditor to report on the company’s adequacy of internal control over financial reporting. The internal control report entails the management’s effort in maintain an effective internal control structure. Therefore, the act requires companies to include an assessment of internal controls and the procedure of financial reporting. Effective internal controls allow for the preparation of reliable financial reports; therefore, ABC refusal to procure an internal control violates the act (price water house coopers, et al., 2004, p.1). In compliance with GAAP, which type of audit opinion should Green and Associates issue? ABC company has not complied to all the rules of GAAP, the refusal to procure internal controls over financial reporting with an aim of avoiding further costs, is a violation of the rules pertaining to GAAP.Advertising We will write a custom essay sample on The ABC Corporation Case specifically for you for only $16.05 $11/page Learn More Therefore green and associates auditors should issue a qualified opinion based on the two questionable issues at hand, on internal controls and valuation methods. Discuss the ethical issues involved for ABC Corporation and for Green and Associates Ethical issues here apply to both the organization and the auditing firm; ABC Corporation should ensure that it operates under the standards of GAAP, hence avoiding the violation of law. ABC is currently avoiding costs, hence violating the Sarbanes –Oxley Act section 404, which requires internal controls in a company. The corporation should also consider hiring competent personnel, who will abide by the required regulations, among them GAAP. Green and associates auditors should not overlook any errors in ABC Corporation. An effective and reliable opinion should be made regarding the current status of the company. When an honest report is made, the company is capable o f correcting its faults, hence operating by the rules of GAAP. Lack of appropriate feedback could result to the downfall of a firm. References PriceWaterhouseCoopers. (2004). Internal Control over Financial Reporting, an investor resource. Web. Vallabhaneni, S. (2005). Wiley CIA Exam Review, Conducting the Internal Audit Engagement. Edition 3. NJ: John Wiley and Sons Publisher. Print.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This essay on The ABC Corporation Case was written and submitted by user Frankl1nSt0rm to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Too Much Homework Pros Cons of Having Many Assignments to Do

Too Much Homework Pros Cons of Having Many Assignments to Do In 2014, Stanford University showed the pitfalls of too much homework. Students name several reasons why they feel overloaded: regular stressful situations, lack of time, and worsening relationships with their family members. The question is how much homework is too much? PLEASE HELP WITH MY HOMEWORK Education Scholar Denis Pope says the following: â€Å"Students in high-achieving social groups who spend too much time on homework face regular stressful situations, problems with physical/mental, life imbalance, and issues with communication.† How does too much homework affect students? Thanks to the research conducted by Stanford University, it was found that spending more than 2 hours on learning after school has a negative impact on student’s health. Do you wish to work less on your assignments? Are you here to increase your current grades? Contact professional online homework writing services to gain extra time to spend at home with your family friends! How Much Homework Is Too Much? The famous song has these lines: â€Å"Too much is never enough!† It is true when it comes to learning, traveling, reading, observing the world around, and developing. An overloaded learning or work schedule is not a sober phenomenon. Spending less time on activities aimed to relax our body and give our mind a good rest is not a healthy option, and not many teachers understand the dogma. Think about how much time you are spending on your homework assignments after you return home. Is it half an hour, an hour, or a couple of hours? According to the research conducted by a Stanford researcher/educational scholar Denis Pope, it is not okay if the amount of your homework exceeds two hours in a time equivalent. Extra requirements like formatting (e.g., APA writing style) are part of the final grade. It is a mistake not to count a lengthy requirement as a separate task. Parents worry their children are not spending a sufficient amount of time completing their home duties. Together with numerous assignments, each day of an average American schoolboy/schoolgirl is followed by different activities: Sports clubs Fan clubs Leisure with friends Partying Two categories of parents exist regarding their opinions on the school homework assignments: parents who support the idea of many assignments and those who believe the amount of homework should be limited. The second type of parents supports the idea of ordering custom papers online: if you say, â€Å"I have too much homework,† get affordable help on the web! We try to answer how much homework is too much in high school after hearing the comments from parents, students, and teachers. Students’ Parents Share What They Think about Modern Homework Assignments One caring parent shared their family story about a school-aged daughter: â€Å"My daughter, Paula, has joined her third grade. She complained of the tremendous amount of homework assignments: in summer, her schoolteachers forced the students to waste six days each week on accomplishing different homework tasks. Her least favorite job is writing. It appeared her school Language Literature teachers do not provide students with the sufficient amount of knowledge and writing skills (e.g., different writing styles). I decided to debate against the amount of useless homework assignments in the United States together with our family of friends whose son’s school schedule was more overloaded than his part-time job schedule (he is in the final grade, working as a waiter). Our family wants more time with our kids! There are many activities to do: fishing, swimming, traveling, playing table games, shopping, practicing music, and other exciting things to do. Why should our daughter dedicate all her free time to school homework?† You see? One of the California high school teachers suggested that students should be spending more time with their families. She is ready to cancel homework assignments for the entire learning period, but every family must meet a single condition: involve specific activities to correlate with student success. It is not easy to study in a home atmosphere. If the family knows how to combine fun learning night activities, the result will be great! Children memorize better by visualizing things, so it is important to choose associative learning methods: e-Learning (choose your career wisely) Table games Educational movies Special student mobile applications When children read with their family members, write descriptions to their favorite cartoons, play outside, and go to bed early, there is no need to waste time on doing homework assignments. ORDER HOMEWORK NOW Know How Much Homework Is OK We found that ordinary family activities could be more effective when accompanied by the modern learning tools. The worst thing some schools have done is limiting summer holidays. Several high school teachers from Phoenix think children forget half of the studied material during the summer break. In addition to shortening the vacation, such schools increase the workload by assigning more homework. Let’s come back to the research conducted by Denis Pope who is a co-author of the â€Å"Journal of Experimental Education,† where the study on school homework was published. The teachers and journalists analyzed three criteria to find the pros cons of spending time on school homework assignments: Perceptions about homework assignments Student well-being Behavioral/student engagement Learn how to survive your first college year in this article! The researchers worked day night to collect information on ten high schools in California communities with the best academic performance; they selected a sample of 4,317 students to analyze. To support the numbers, Pope initiated an open-ended set of answers. Both students and their family members took part in the survey aimed to discover the value of homework assignments. The homework-related survey showed the following: An average household income exceeded $90,00 in the communities these children came from, and 93% of the kids went on to college, either 2-tear or 4-year. Students spending time in these high schools average approximately 3.1 hours of homework every night at home. This amount of homework assignments is not healthy, and every second family agrees with it. See, the time has come when it is not about earning the highest grades; the time has come for the parents and other family members to take care of their children’s health through debating the unfair amount of school homework. What is the Most Effective Solution to the Great Amount of Homework Assignments? Benjamin Franklin used to say, â€Å"An investment in knowledge pays the best interest.† Everybody knows it is true, but it does not mean spending the entire human life on learning is healthy. We recommend spending no more than two hours of your nighttime on the homework assignments. Kids should see the world around! There are many activities waiting for you; choose homework assignments you can handle, and which you believe would provide a necessary experience for your future career. What should students do with the rest of their homework? Forget about the homework nightmares – see how professional academic writers editors can solve your tasks after ordering a high-quality custom essay online!

Financial analysis of the Creative Chips case Study

Financial analysis of the Creative Chips - Case Study Example rom this, as can be observed in the balance sheet of the company for the year 2002, there are wages which are yet to be paid by the company, which amount to $ 7,350. In addition to this information, it is also worth noting that the total expenditure incurred by the company in relation to payroll amounted to $ 89,850. Among the expenditure incurred in relation to payroll, $ 42,000 ($ 3,500 x 12) refers to salary of Lesay, therefore it is found that the amount which is related to the payment of wages is $ 89,850 - $ 42,000 - $ 12,000, i.e. $ 35,850. However, keeping in mind that there is an amount of wages payable therefore after accounting for the total payment made towards the salaries and wages expenses, there is still an amount of $ 7,500 left to be paid, and it is, therefore, recorded as wages payable in the balance sheet (Drury, 2007; Nikolai, Bazley, & Jones, 2009). The company Creative Chips is involved in the business of manufacturing and selling chips. The overall financial information presented indicates that the company is performing satisfactorily in financial terms. The fact that company is utilizing its rented space in a way that it does not require additional space for manufacturing and storing its inventory stocks, is indicative of the efficient operations of the company. Apart from this, the gross profit amount as depicted in the income statement of the company is significant and can be regarded as highly favorable for the company. However, the operating expenses of the company are significantly high, which, as a result, have undermined the significance of the gross profit. The liquidity position of the company indicates that there are too much liquid assets held up by the company, which could have been invested for generating income from other sources (Webster, 2003; Nikolai, Bazley, & Jones, 2009). The company’s operational efficiency can be questioned on the basis of the fact that there is only one employee who runs the manufacturing

Which aspects of McDonald's organisational culture are considered to Dissertation - 1

Which aspects of McDonald's organisational culture are considered to be strong compared to competitors - Dissertation Example Organizational culture is a topic that is well-studied, and it basically means that organizations have a certain set of values and beliefs that are unique to that organization. Because culture needs to be spread, and there must be a method for this method to spread, this is a topic of consideration and is the focus of this paper. In particular, a vision is something that permeates organizations and, if this vision is positive and committed to by the employees of the company, the vision can make the organization great. This vision thus guides the organization, and underpins the culture. Another variable is that of leadership, as leadership has a great effect on organizational culture. Toxic leaders may lead to toxic work environments, so the organizational culture would be adversely affected. Conversely, effective leaders may lead to effective teams, and this would positively affect the organizational culture. The different kinds of leaders, and how these leaders operate, is another f ocus of this paper. Lastly, since McDonald’s is a multinational corporation, the concept of cultural distance must be touched upon. This is another focus. The results sections will extrapolate the data that was found on McDonald’s and relate this data to the information presented in the literature review. Hence, it can be shown why McDonald’s is the dominant player in the fast food market around the world. The literature review is divided into four sections – literature regarding organizational culture in general, followed by literature regarding vision, literature regarding leadership, and literature regarding cultural distance. The research section is next, and describes the kind of research undertaken, which is secondary research, and how the particular topic was researched. Next comes the results, which are tied into the literature found in the literature review. A conclusion tying it all together concludes the paper. Literature Review The Meaning of Organizational Culture Organizational culture is â€Å"the coding of values and deeply-held beliefs that mold an organization's decision patterns, guide its actions, and drive individual behavior† (Dauphinais & Price, 1998, p. 190). An organizational culture is made up of patterns of belief that are rooted in the values, norms and informal activities of the organization (Ivancevich et al., 2008, p. 503). Both members and outsiders are cognizant of a particular organization’s culture, as the organization makes its organizational culture visible (Dauphinais & Price, 1998, p. 190). At the same time, because it is comprised of beliefs, values and attitudes, all intangible qualities, it is subtle and invisible. The culture may be either beneficial or destructive. If based upon a positive vision, which is discussed below, the cultural organization is beneficial to the organization. Alternatively, if the belief system upon which the organizational culture is based is flawed, and does not fit the vision, then it can be destructive and will drive the organization on to mediocrity, not greatness. Moreover, the organizational culture is often driven by the bottom up, as opposed to top down, according to Dauphinais & Price, as the ways that the broad masses of the organization behave dictates the culture of the organization. Therefore, the organizational culture may be created by rewards, measures and â€Å"carefully structured people practices† Vision as a Part of Organizational Culture Part of the organizational culture is the vision that permeates throughout the organization, especially if the organization is strong and is able to have a shared vision. According to Senge (1990), a shared vision is vital for a successful company and should be one of the top priorities. The company’s vision is one to which the people of the organization must commit themselves. Yet, the successful company also realizes that there are thousands of individual vis ions for the companies, or, in the case of McDonald’s, millions of different visions, as each employee may have their

Aesthetically Pleasing Efficient Intelligent Building Skins Engineering Essay

Aesthetically Pleasing Efficient Intelligent Building Skins Engineering Essay Architecture is no longer static and unchangeable instead it is dynamic, responsive and conversant The idea that building skins reflect the skins of living organisms: properly designed, they breathe, change form, and adapt to variations in climate But can highly efficient intelligent skins still be aesthetically pleasing? A building becomes a chameleon which adapts. A properly equipped and responsively clothed building would monitor all internal and external variables, temperature, hygrometry and light levels, solar radiation etc, to determine the best energy equation given these conditions and modify the building and its internal systems accordingly. It is not too much to ask of a building to incorporate, in its fabric and its nervous system, the very basic vestiges of an adaptive capability. (Rogers 1978) The aim of this paper is to explore the notion of incorporating intelligence into a buildings faà §ade. The discussion about the energy efficiency of faà §ades has inspired many architects to no longer view the building envelope as static but as a dynamic being, that can adjust its shape, surface, function and interior spaces in real time in response to intelligent controls that monitor active feedback from the environment. Solar and wind energy, daylight, and water can be captured by buildings and reused efficiently. An Intelligent building is one that combines both active features and passive design strategies to provide maximum user comfort by using minimum energy. The intelligent faà §ade forms part of the intelligent building, it is what protects the inhabited interior whilst controlling exchanges between inside and outside at the envelope level. The plan being to respond effectively to changing climate conditions and inhabitant needs in order to improve functional performance. A buildings faà §ade doesnt just play a key role in the sustainability of a building; adding to both energy efficiency and the quality of the internal climate. It is also a fundamental part of the buildings aesthetic, adding to the structural outline and defining its visual impact on the urban surroundings. A faà §ade can only be described as intelligent when it makes use of natural renewable energy sources such as solar energy, airflows or ground heat to meet a buildings requirements in terms of heating, cooling and lighting. The idea that the fabric of a building can increase its interaction and response to external changes and internal demands with a prime objective of lowering the environmental load is an exciting concept. The facades almost become local, non-polluting energy suppliers to the building. The notion of intelligent building facades is not a new idea; however the implementation of high-tech skins has been slow. While fashionable and almost certainly advantageous, sceptical architects are afraid that operable components are magnets for value engineering or foresee them being stripped off their buildings in the future due to poor performance or poor maintenance. However, the rising cost of energy, latest environmental initiatives and the focus on the green propaganda has put great responsibility on architects and engineers to make continuous energy savings and this must be achieved through effective building design and clever management. Almost seven years after the European Union passed legislation requiring property owners to report on the energy performance of their buildings, a new round of tougher regulations is under way. Plans to revise the Energy Performance of Buildings Directive (EPBD) in 2010 are expected to result in even tighter emissions targets for new buil dings. Gradually more and more architects are beginning to enjoy automating their facades rather than leaving energy-efficient functions to chance. Consequently, the crucial boundary connecting the interior environment and the elements is getting more consideration and consequently more animated. Most buildings today are equipped with increasingly advanced technologies, but few still seem to be utilizing the true potential that this green intelligence has to offer. The intention of this study is to take the idea of the intelligent skin much further and realize what could potentially be possible in the future. The paper will go on to describe the context within which the need for variability in building skin performance has arisen and demonstrate how such dynamic response mechanisms have been incorporated into the design and construction of three buildings; The GSW Headquarters in Berlin, by the architects Sauerbruch and Hutton 1999. The Debis Headquarters building, Berlin by The Renzo Piano Building Workshop in 1997 and the B4 and B6 office buildings in Berlin by Richard Rogers 1998. All three case studies are purpose built office buildings that were built around the same time frame and are in the same European climate, Germany. The climate in Berlin is known as continental. The summers are warmer than the UK and the winters colder. Summer temperatures can rise to 32 degrees centigrade while winter temperatures can drop to -15 degrees centigrade. After German reunification in 1990 Berlin was to become the gateway to the whole former Soviet Communist Empire as it was transformed into an economic epicentre by new investment from the West. A skyline of construction cranes rose over the city, citizens marvelled at the remarkable commitment to entwining a city separated for 50 years. Berlin bravely tried to reconcile its catastrophic past with a new visualization of the urban future. Potsdamer Platz has been the site of the extensive redevelopment, instigating all three of the buildings in the review. Because of this, the buildings should employ reasonably up to date technology and design, which can be effectively compared and critiqued in the study. Not only this, but through a growing trend, buildings that employ environmentally conscious technologies are still the exception in most of Europe today. However Mary Pepchinski explains why for many reasons Germany appears to be the leader Many German architects and engineers sincere ly care about the effect their buildings have on the environment, but others realise that new technologies will be profitable in 10 to 20 years time. Politically, Germanys powerful Green party also influences national environmental policies. (M, Pepchinski 1995:70) The overall purpose of this review is to determine whether functional and aesthetic value can be effectively combined in a single project while still managing to cut energy consumption. However to establish whether the buildings have aesthetic significance one must first determine the criteria for aesthetic judgement. Aesthetics examines our response to an object. Judgments of beauty are sensory, emotional and intellectual all at the same time. Viewer interpretations of beauty possess two concepts of value: aesthetics and taste. Aesthetics is the philosophical notion of beauty. Taste is a result of education and awareness of cultural values; therefore taste can be learned. Taste varies depending on class, cultural background, and education. According to Philosopher Immanuel Kant writing in 1790, beauty is objective and universal; thus certain things are beautiful to everyone. The contemporary view of beauty is not based on innate qualities, but rather on cultural specifics and individual interpretations. (Kant 1790) The criteria for assesing whether the buildings are aesthetically pleasing in this study will be based on two or more views, that of architects or journalists and my own personal opinion. Because judging aesthetics depends on individual interpretations, one is hard pressed to determine the answer, however if based on two views, both can be taken into account, and a conclusion come to. To asses whether the building meets the technological efficiency will be based on performance data or statistics and an engineers view. By also looking at whether or not post occupancy evaluation (POE) methods have been adopted at the as-built stage, involving the views about the buildings from the perspective of the people who use them. It could give vital information on building user perception assessing ease of use, controls, facilities and most importantly perceived visual appreciation. GSW Headquarters Berlin Sauerbruch Hutton Architects 1999 This landmark office tower is an exemplary example of sustainable architecture making use of energy-conserving features. It was the worlds first thermally flued tall building. The most important aspect of the low-energy concept is the highly transparent and dynamic high-rise faà §ade. Colourful orange and pink automated shading panels in the west double skin cavity manage solar heat gain and day lighting. These perforated metal shutters give the building its unique and ever varying appearance. They can be both pivoted and moved aside mechanically or individually by the user; therefore the composition of the entire west faà §ade depends on the habits of the occupants. This creates a distinctive ever-changing pattern causing the structure to come alive. Whilst elegant in simplicity, form and function, the design results from a highly technical discourse in which the engineering and architectural principles rely largely on each other. The design process involved a high level of collaboration between the architects and the engineers-Arup London. The multiple functioning envelope required the main elements of the building to be the result of excellent teamwork. To minimise heat loss both the East and West perimeter walls are designed as double skin facades. The West faà §ade acts as a solar flue, it has three layers; the inner layer consists of a double glazed aluminium curtain wall in which every second bay has an operable window. The vertical posts of this inner faà §ade carry cantilevering brackets to support the outer faà §ade this layer is single glazed and consists of 3.3m x1.8m laminated glass panels. Airflow within the inner and outer skins of the faà §ade can be regulated according to seasonal and weather conditions by da mpers at the top and bottom. Natural ventilation is brought in through the East double skin faà §ade. Fresh air enters the building, passes through the interior spaces, across specially designed corridor openings, and is extracted by the solar flue of the West faà §ade, which offers particularly good thermal insulation. The East faà §ade with its porous ventilation openings is like a smooth skin, where as the West faà §ade deep and separated into layers resembles a fur. (UME 2001:29). The reduced depth of the tower along with generously sized windows allows maximum day lighting, creating optimum conditions on the office floors making most artificial lighting redundant. The brief noted the building had to be a low-cost, socially sensitive structure, which addressed the historic urban context and street planning, but still provide a strong image as the headquarters of GSW. It also had to have functional quality in connecting new and old buildings whilst ensuring operational environmental efficiency. The overall aim for the mechanical design was to improve the buildings sustainability rating by achieving energy savings of 30-40% in comparison to an ordinary building. (www.arup.com) the structure is integrated in a three-dimensional composition, offering a working environment which is beneficial to team-working and customer-focused operations. In 1999 natural ventilation was reportedly used for 75% of the year and the building hardly saw the need to operate its air-conditioners. (NSG space modulation) In the Property EU Magazine M. Korteweg said The building is excellent in its passive control of energy consumption, with CO2 savings estimated to be 55% of equivalent air-conditioned buildings. (Korteweg, M) In my opinion the tall, slender 85 metre tall structure that is curved in shape adds an interesting addition to the urban skyline. The bright coloured red, pink and orange shutters on the West faà §ade are undoubtedly what makes this building stand out from the crowd. It looks like a radiant mosaic, very different from the silvery white East faà §ade. I consider colour to be a fantastic medium to address the senses. Colour is used actively in design as a means of generating atmospheric and distinctive buildings, and I think in this structure it works particularly well. It certainly looks the part but this buildings image is not just skin deep, it also plays the part in reducing emissions and saving energy. The fact that these vivid panels are not just decorative but also functional makes the building so much more fascinating. At night the exterior of the building is lit up, making it easily recognisable, even from a distance. Showing how functional and aesthetic value can be united fantastically in a lone project. In the Architectural Review magazine, James Russell describes the building as An array of energy saving strategies and staff amenities in a colourful, stylish package (Russell, JS 2000:156) Reunification put the site back at the centre of things, and the colourful new sun-shades on the west elevation energise the neighbourhood. (Russell, JS 2000:156) To sum up this sophisticated mix of bold good looks and intelligent features and to evaluate the success and failures, I would say that this building works astonishingly well on both levels. The building lives up to what the brief intended. The Debis Headquarters Berlin The Renzo Piano Building Workshop 1997 The Debis Tower was the first building in the initial stage of the huge Potsdamer Platz development, which was anticipated to give Berlin a new spirit. It is a pioneering energy-conserving design an exceptional example of environmentally progressive architecture celebrating design and technology. It comes across as being subtle and rather understated compared to some of the surrounding urban infrastructure. It has a certain graceful and distinguished modesty. The East facade of the tower is dominated by biscuit coloured terracotta cladding, horizontal and vertical terracotta slats create an accurately proportioned pattern, which expresses every floor and bay within an overall texture resembling a sort of skeletal skin. The building is technologically sophisticated; it has a highly effective curtain wall, which offers considerable advantages in terms of the preservation of energy, day lighting, user control and comfort. The interior skin consists of a visually delicate and subtle glass-breathing wall. It features double-pane operable windows, allow the individual inhabitants of the offices to adjust their own internal climates all year round by taking tempered air from the 700mm wide cavity for natural ventilation. The exterior faà §ade is made up of 12-mm thick, automated, pivoting, laminated glass louvers. The smallest amount of air exchange takes place through these louvers when closed. Allegedly the thermal devices designed for the faà §ade work so well that natural ventilation is used for around 60% of the year an exceptional percentage for a building in a northern climate. In addition, there is a 50% reduction in the energy consumption of the building and 70% reduction in the emission of car bon dioxide. (NSG, Space Modulation). Energy conservation was a significant aspect of the design policy for the building and the project was awarded funding from the European Union Joule II research programme to help finance the design of the facades. To create this environmentally sustainable building many factors had to be considered and contribute towards the design. One being water management. The building makes proficient use of the rainwater it collects, some of the rainwater is used to irrigate the surrounding landscape and vegetation of the building, some is used as water for toilets, and the excess is used to fill the nearby pond when the level drops. The building is accounted to save around 20,000 cubic metres of water a year. (Arch Review 1998) This building is very different from the first case study I looked at. It doesnt make a huge statement, clad in bright, bold colours and doesnt stand out significantly from its neighbours. I think it is delicate and rather subtle in the way it looks. A continuous rhythm of horizontal terracotta louvers interrupted by ever changing individually operable blinds, creating an interesting pattern. In the Architectural Record J.Russell gave his opinion of the building At some times of the day, the sun sparkles from the bevelled bottom edge of the pivoting glass panels; at others, it picks out elements between the glass walls: the vertical glass returns, the metal faà §ade-support structure, or the maintenance platforms. The terra-cotta elements dont move, but their raw-claw finish invites touch. The rhythms of open and closed cladding along with deepening and lightening shadows as the light changes through the day have their own sensuous appeal. (Russell 1998:135) To begin the process of discussing the successes and failures of the building, I am struggling to find a part of the buildings environmental aspects that can be described as a failure. Even tiny details seem to add to the sustainability of the design. The energy-saving approach of the facades combining terracotta and glass screens gives the building a visually rich texture and a highly practical purpose. The building has an innovative environmental approach and careful design detailing, making it an all round success. B4 B6 office buildings Berlin Richard Rogers 1998 Like the previous case study, these two office buildings were part of the much bigger master plan to redevelop the devastated Potsdamer Platz area of Berlin. In this dense urban context the aim was to produce innovative environments for businesses, which must be strikingly contemporary in appearance, and most significantly, utilized a low-energy servicing agenda with a high-quality user comfort. The faà §ades are made up of identical modules of which their basic identical construction can be varied by using different in-fills according to the orientation and performance requirement. This allows different parts of the building to perform in different ways, depending on its specific position. The materials used are clear and opaque glass panels, ceramic tile cladding, and external and internal blinds, a sophisticated mix, which allows the internal environments to be adjusted in response to the requirements of the occupants. The hollow core plan form of the office buildings is cut away gradually from roof level down flooding the atriums with natural light. The atriums are entirely naturally ventilated. In order to optimise the thermal conditions and airflow in the atrium computer simulations were conducted. Solar radiation contributes to the heating and thereby reduces energy consumption in the winter. The natural ventilation ensures that a comfortable climate prevails in the entrance area and the offices adjacent to the atrium throughout the year. A great deal of daylight enters the offices through glazing; this solar radiation is used to heat the fresh air from outside and naturally ventilates the offices. It was estimated that energy consumption in the office buildings would be 50% less than that generated by a conventionally air-conditioned building. When visiting this building what initially stood out to me was how much more high-tech it looked than the previous two case studies I had visited. The energy saving devices seem to stand out more and are what primarily make up the interesting, dynamic faà §ade. The building is made up of two blocks, symmetrical from the front. Similar to the GSW headquarters, brightly coloured solar shading blinds are used. In this case they are bright yellow, and feature at each end of the building almost acting as bookends. In terms of aesthetics, I think the building is visually interesting and fits in well with its surroundings. Kenneth Powell described the completed buildings as Striking expressions of the rise of an eco-architecture on a grand urban scale. (Kenneth Powell) The amalgamation of environmental technology and design in these three case studies seems to have created visually attractive and interesting facades that credit the surrounding city. However it has been argued that Design of such environmental screens has concentrated on technical developments with little appreciation that facades are the public face of architecture. (Moloney, J. 2007:461) this is a strong argument, which I cannot disagree with without taking every case into account. In the past environmentally aware buildings have sometimes been perceived as inept and unattractive. But times have changed. Technology and aesthetics should be able to run alongside each other in harmony. Architects are now beginning to use energy saving strategies to their advantage to create more unique, interesting facades. Solar shading devices can add a huge amount of visual interest to a building, creating an ever changing dynamic pattern, just like the buildings featured in this review. Climate change is undeniable. Therefore the demand for more efficient, next-generation adaptive systems for building facades is increasing. What has the future got in store for adaptive facades? New innovations in faà §ade design are primarily down to advanced technical developments in both computer technology and materials. The building envelope is a critical area of a buildings design, with the facade engineer playing a vital role in bringing the architects vision to life. New cladding materials and processing techniques are continually being developed in the search for better faà §ade performance, making the design and procurement of the building envelope a highly technical and complex process yet one that is still immensely creative. Various architects have presented performance-based prototypes as technological, social, and utopian solutions for the problems we face. Here are two examples: Adaptive faà §ade Fluidic muscle technology Prof Ir Kas Oosterhuis 2003 This was a competition, its aim being to come up with an innovative idea to create a faà §ade that has flexibility that will enable the occupants to have total control of the light levels in their immediate area, rather than have a centralised controller. Currently most solar shading devices have no facility for localised control and the whole faà §ade has to change at once and can usually only be set to fully open or fully closed. This system allows the building users in any part of the building to set their own preferred light levels. The muscles are made of silicon coated polyamide rubber with steel valves at each end, the shades are inflatable cushions made of polyester coated with hypalon and the whole assembly is joined by steel fixings. The structure is very lightweight meaning easy attachment to existing buildings with little disruption. It can therefore be used to enhance the aesthetics of a mundane building. The facade brings attention to the building by the way it moves, it makes the building appear as if its alive, as the skin pulsates and opens. Edge monkeys (theoretical idea) Stephen A. Gage and Will Thorne (British architect-academics) In an article published in the cyber journal Technoetic Arts Stephen A. Gage and Will Thorne describe a hypothetical fleet of small robots they call edge monkeys. Their function would be to patrol building facades, regulating energy usage and indoor conditions. Basic duties include closing unattended windows, checking thermostats, and adjusting blinds. But the machines would also gesture meaningfully to internal occupants when building users are clearly wasting energy. This sci-fi sounding scheme crystallizes the widespread concern informing many recent architectural projects. Today, activating a buildings skin is in fashion. From the robotecture labs at top architecture schools to interactive art installations. Aesthetics and technology are converging in unlikely places. Nonetheless, the mainstream drivers for interactive envelopes are sustainability and strict energy codes. Conclusion- At the conclusion of this review, I have gained an appreciation and better understanding of this new trend towards intelligent faà §ades. Although it is somewhat difficult to conclude this study, primarily because the outcome really depends on individual interpretations and taste. By comparing the views and opinions of more than one person, I feel an honest result has been achieved. Yet due to the lack of commonly accepted methods and relevant supporting data for technology, the assessment of the overall performance of the intelligent facades cannot be carried out. It remains difficult, if not impossible, to carry out a fair comparison between different case studies in terms of intelligence. The different examples show that there isnt only one intelligent faà §ade system but rather that depending on the case in order it is an individual solution according to the location and utilization of the building. As a result it proves difficult to compare the case studies in this report. How ever looking at them individually the environmental data and statistics collected all point to succesfull levels achieved. The facades seem to be doing their job by reacting intelligently to the climate and impoving internal conditions while still cutting energy consumption. The conclusion reached is that with the combination of these three elements: new technology, innovative materials and very good design, highly efficient intelligent skins can still be aesthetically pleasing. But do technically innovative buildings always come in such stylish packages? What twenty years ago was perceived as clumsy and unattractive eco-buildings and deterred architects from a design perspective is today an aesthetically interesting and multi faceted solution. In the design of new buildings, the sustainability aspect is particularly popular and the faà §ade returns to its initial purpose of representation: bold, transparent and sustainable architecture is implemented with minimal conflict as a general rule. Another thought is that intelligent facades are possibly perceived as being visually attractive because of their environmental advantages in a world where being green is in vogue. Or more philosophically, people are attracted to facades with moving parts because motion seems to herald change. Michael Fox an architect and robotics expert predicted Architectural environments will be increasingly smart and responsive and capable of complex behaviours. But one must question whether such promises have been realized? And what is needed to push the idea forward and turn the promise of extraordinarily intelligent faà §ades into a reality? Steps need to be taken to develop these products quickly. We are in the midst of global climate change, the way we think is changing and the way in which buildings are designed and made must also change. Adaptive, intelligent environmental strategies offer a critical contribution to the broad ambition of reversing environmental damage. Intelligent facades will, one day in the near future become a necessity/commonplace and that in time may hinder the obvious aesthetic merit of exemplar buildings like the ones shown in this report.

Comparison of a Position Argument and a Proposal Argument

6. 1 COMPARISON OF A POSITION ARGUMENT AND A PROPOSAL ARGUMENT |DISTINCTION |POSITION ARGUMENT |PROPOSAL ARGUMENT | |Definition of each |Proposal arguments, however, are arguments in which you |Position arguments are arguments in which you state your | | |request a change in policy or procedure of something that is|position on a certain issue and then proceed to argue the | | |already in place, like a new law or rule for example. stance you're taking on the issue with some well-documented | | | |evidence, research, and facts. |Key features of each |HAVE YOU: |HAVE YOU: | | |Chose a controversial issue |Clearly stated the problem | | |Clearly stated a position |Clearly proposed a solution | | |Recognized other positions and possible objections |Explained why the solution will work | | |Developed a well-reasoned argument |Demonstrated how the solution will work | | |Provided convincing support evidence |Addressed possible objections | | |Projected a reasonable persona |Shown why the solution is better than alternatives | | | |Projected a reasonable persona | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |How does each begin? |With an explanation of their issue and clearly stated |Because a proposal argument seeks to change the readers mind| | |position. or behavior, you must first demonstrate that there is such a| | | |problem. The writer should make the problem more convincing | | | |supporting the claim by showing solid evidence. | | | | | | | | | | | | | | | | | | | | |How does each conclude? |Provide convincing supporting evidence in figures pacts and |Even though you may believe you have the best solution for | | |specific details. The more valid facts and supporting the |the problem, you cannot expect readers to follow | | |position the more reason there is for the reader to accept |automatically to share your opinion. The writer must explain| | |that the position is valid. |why you r solution is better than the alternatives. | | | | | | | | | | | | | | | | | | | |

Racial Profiling within America’s Criminal Justice System Essay

The criminal justice system of America is deeply scarred with racial bias. Crimes are being committed and, in turn, are resulting with innocent people doing hard-time. Thankfully, newfound methods of appealing court rulings are finding justice for these minorities; however, the results are as shocking as the crimes being committed. When it was found that the majority of successful appeals were of minorities, the true defects of the system was apparent. The minority community is being critically judged for things they’re not doing. Throughout the last decade lawmakers have be aiding the racial profiling scene. Arizona legislature passed a law allowing for an officer to demand papers of any person that proved their legal citizenship. The law, intending to lower the illegal immigrants in Arizona, became a symbol for racial profiling within our government. President Obama strongly opposed the passing of the law saying that it threatened â€Å"to undermine basic notions of fairness that we cherish as Americans, as well as the trust between police and our communities that is so crucial to keeping us safe† (Archibold). It is a very rare occasion where the President speaks out about state legislature, proving the enormity of the law and its regards to human rights in America. The law, dubbed the â€Å"Show Me Your Papers† law, has Arizona residents furious. Faulting someone of being illegal, purely based on their appearance is a very subjective issue. Someone with a last name of Garcia or Rodriquez is much more likely to be suspected of being in the country illegally rather than someone with the last name of Smith. Because Smith has a very typically â€Å"American† last name, he, most likely, wouldn’t be asked to prove citizenship. This is a perfect example of the kind of profiling that Arizonians are concerned about. Not only have lawmakers been creating laws supporting racial profiling, but laws such as the â€Å"Stand your Ground† law in Florida are allowing for racial profiling to occur under a pseudonym. The â€Å"Stand your Ground† law allows for someone to use deadly force, if needed, in order to protect themselves from harm’s way. The recent slayings of teenagers Trayvon Martin and Jordan Davis, two African American teenagers, have so far been defended under the law, bringing uproar to the state–especially among the black community. Even worse, it’s considered legal. Families and friends of these children defend them as being upstanding citizens killed due to their race. Although Martin and Davis have not been the only people murdered under the law, they are the ones bring publicity to it. Due to the media attention, the policy’s effect on different racial groups is finally being questioned. John Roman, a senior fellow at the Urban Institute’s Justice Policy Center, conducted a study intending to measure the racial bias within the policy. Roman focused his study on killings that were considered justified within the eyes of the court: the murder of people that just committed a felony. â€Å"Roman found that the killings of black people by whites were more likely to be considered justified than the killings of white people by blacks†¦. In non-Stand Your Ground states, whites are 250 percent more likely to be found justified in killing a black person than a white person who kills another white person; in Stand Your Ground states, that number jumps to 354 percent.† (Childress). Roman’s findings show that even laws that weren’t aimed to become a racial issue are. The issue, however, is that it’s not being stopped despite the blatantly obvious ramifications. Some might argue that people of color are being convicted for more crimes than other races because they’re the ones committing more crimes. A valid point, however, with the recent advancement of these races throughout society, it would be thought that these numbers would be heading in opposite directions. In reality, minorities are being served harsher consequences than their white counterparts despite their equal standing in society. Michigan State University (MSU) conducted a study revealing that there was often racial bias when selecting a jury—especially those involving minority parties. The study conducted by MSU examined jury selection as well as the decisions made by said juries. â€Å"The MSU study of capital charging and sentencing found that those who kill whites are more likely to get the death penalty than those who kill blacks. The MSU study found that a defendant is 2.6 times more likely to get the death penalty if the victim is white.† (ACLU). Following the study, North Carolina passed a law entitled the â€Å"Racial Justice Act†. This piece of legislature made it possible for inmates to appeal their sentences due to supposed racial profiling. Since the passing of the law last year, there have been 4 successful appeals. The law doesn’t guarantee that the whole sentence will be reversed; however, it puts in place a system that allows for flaws in the length/severity of the sentence to be readdressed. The passing of the law as well as the MSU study prove that although there are more minorities being charged for crimes, the charges are of ill-willed intentions. In addition to undeserved charges, DNA testing has exonerated hundreds of people for crimes in which they were convicted over the past few years. When DNA testing became readily available to the criminal justice system, crucial flaws began to surface. It was realized that people were serving hard-time for felony crimes they didn’t commit. University of Virginia Law professor, Brandon Garrett, studied the first 200 people exonerated through said DNA testing. He compared the demographics of the exonerees concluding that â€Å"[Of] the innocent group, all male save one†¦71 percent were minorities. The vast majority of exonerated rape convicts (73 percent) were black or Hispanic, while studies show only about 37 percent of rape convicts are minorities.† (Wood). These hundreds of people are provide valid evidence supporting that, although people of color are being convicted of more crimes, they are also being cleared of said crimes. Racial ethnicity plays a large factor when it comes to being convicted of a crime. Oftentimes, a person of color is automatically assumed to be more likely of committing a crime than a Caucasian person. People of minority races are being targeted as criminals purely based on their looks rather than their guilt. Laws have been passed both for and against said issue, providing for a government that is facilitating racism. Racial profiling isn’t an act that would be thought of as happening in the 21st century, following the Civil Rights movement of the mid 1900’s. Despite the advancements in society, America’s criminal justice system hasn’t quite advanced so far. Works Cited Archibold, Randal. â€Å"Arizona Enacts Stringent Law on Immigration† NYtimes.com April 23, 2012. Web. New York Times January 30, 2013. Childress, Sarah. â€Å"Is There Racial Bias in ‘Stand your Ground’ Law?† PBS.org, July 31, 2012. Web. UNC-TV January 30, 2013 ACLU. â€Å"North Carolina Racial Justice Act† ACLU.org, December 17, 2012. Web. American Civil Liberties Union January 30, 2013 Wood, Mary. â€Å"Study of First 200 DNA Exonerations Shows Flawed Criminal System† law.virginia.edu, July 23, 2007. Web. University of Virginia February 2, 2013