BAT concept Essay Example | Topics and Well Written Essays - 1500 words

BAT concept - Essay Example 'Permitted processes have to show that they have applied the best available technique (BAT) approach when applying for an IPPC permit'. Considering this statement, a critical evaluation will be done in this paper on the ways pollution is regulated in England and Wales and whether or not BAT should be applied. BAT is seen to be the most effective way of controlling and reducing the emission of hazardous pollutants into the atmosphere. Following points will throw light on the purpose of BAT (Scottish Executive, 2006) & (EC, 2003). A relevant example is of petrochemical company in South England .The requirement was to use butadiene from pure butenes for its down-stream processes knowing the fact that butadiene is a pollutant. Since it was a major requirement, they extracted butadiene from butenes using cuprous ammonium acetate. In doing so, 200 tones of ammonia and 140 tones of volatile organic compounds (VOCs) were emitted in air. 300 tones of ammonia and 6 tones of copper ran into the systems purifying water (Slater, D.). Since these amounts were disturbing, the company decided to replace the butene extraction process with a new process named 'Catalytic Hydrogenation Process' which had zero emissions to air during the reduction of butadiene to butene. The results after changing the procedures showed that annually, only 7 tones of VOCs were released in air from valves of the system and less than 1 kilogram of hydrocarbons were released to water (Slater, D.). Another company owned by an American manufacturer of fluorescent tubes had to shift to a cleaner process in order to minimize emissions of VOCs in air. The tubes, coated with phosphor, lost 500 tones of xylene in air. It took 30 years for the company to design and implement a cleaner process that would reduce the environmental risks. A water-based carrier system was installed in the UK factory. As s result, only 1.25 tones of ammonia were lost in air annually (Slater, D.). Pollution Regulation in England and Wales In 2008, a consultation plan on 'The Pollution Inventory 2009-2011' for pollution regulation in England and Wales was passed by the Environmental Agency aiming to improve environmental conditions in UK (EA, 2008). The aim of Pollution Inventory (PI) is to reduce all the sources of pollution caused by the industrial activities by (EA, 2008): Warning the industrialists about the pollution caused from industrial activities so that they realise the responsibility of being a good citizen and encouraging them to apply and use environmental- friendly procedures in installing and operating industries. Supporting common people to gain information about pollution caused

Organizational Behavior Final Research Paper Assignment

Organizational Behavior Final Research Paper - Assignment Example Decision-making in an individuals life is based on perception. Perception in human beings is a process by which an individual interprets their sensory impressions so as to give meaning to their surrounding. Organizations face problems that need an individual employee or the entire top management to make a decision on what option to undertake. According to Ehrgott (2011), decisions in an organization lies in a situation like what marketing strategy to employ, what suppliers to adopt, who to hire and what new investments to make. Decisions are made all the way from the top management to the general staff of the organization. Decisions can be done as an individual or as a group of people, Ehrgott (2011). Modern technologies are changing how decisions are being made in organizations. Grant (2011) says the despite the involvement of technology in decision making in an organization, and the human being always makes the final decision after considering the options presented by decision support systems. The current decision-making trends in 21st-century organizations are RAPID and rational decision-making. Rational decision-making is widely used in many global organizations since it uses facts and statistics to come up with the next decision to choose, Grant (2011). Grant (2011) continues to say that facts for decision-making are reliable due to the highly sophisticated statistical software they use to generate them. Rational decision-making is an analytical process that makes fact-based decisions. The systematic process of decision making in most organizations nowadays is done through the decision support system. According to Stephen (2005), decision support systems are used for problems that are not well specified or less structured for mostly the upper-level managers. DSS incorporates knowledge-based systems that analyze organizational data to create a best case scenario for

Forensic In Digital Security Information Technology Essay

Forensic In Digital Security Information Technology Essay Computer forensic is a branch of forensic science that involves largely around computer crimes and legal evidence that pertain and revolve around digital evidence. The main aim of computer forensics is to explain the current state of the digital artifact and to provide analysis on the data as evidence to the court. Acquisition of evidence from the scene of crime A police officer or investigator upon receiving the laptop from the parents should first establish if the laptop is switch on or not. If the laptop is running perform a force shutdown by holding down onto the power button and take out the battery. If the laptop is showing clear signs of data of apparent evidentiary value onscreen. The police officer should first seek trained technical personnel who have experience and training in capturing and preserving volatile data before proceeding. The police investigator would also immediately shutdown the laptop through irregular shutdown if there is any sign or indication of activity onscreen indicating data is being overwritten or deleting. Indication of destructive process is being performed on the computer data storage system. This is to ensure that no further evidence is being lost or being tamper. The investigator would also need to check if there is any disk in the disk drive and take a picture of the disc on the disc drive before putting into the anti static bag. The investigator would next place tapes across all disk drives so that no media would be placed in the disk drives. The investigator would also place tapes on the power button on the laptop. This is to ensure that no the evidence would not be tamper in order to preserve the integrity of the data. Documentation If there is cables and wires attached to the laptop. The investigator would also uniquely label, document and take pictures of the wires, cables and devices connected to the laptop. If there is devices attach at the other end of the cables it would also be photographed and documented of it being connected to the laptop. The device, cables and wires would then be individually documented and photographed before putting in the evidence bag. The documentation of the evidences should also include a detail record of the notebook brand, model, serial number, attachments on the notebook and it current state. The surrounding environment where it was being use should be also photograph as evidence. If the notebook is running photographing the screen help in visually documenting the state of it and what was running upon the initial response. Taking photos of front, side and back of the computer. A photograph of the notebook and the surrounding environment and the devices connected help in the reconstruction of the setup should the notebook need to be taken to the lab for further investigation. Documentation is important as it allow the court to verify that correct forensic procedures are being adopt and undertaken. It also effectively allows the recreation of the activities that are performed during the initial response. Evidence Custody Form An evidence custody form is also necessary in order to proof the chain of custody has been in place. As it proof that proper custody of the evidence and the state of the evidence upon custody to proof that proper forensic evidence has been taken place. Handling Digital Evidence All potential evidence should be à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"Bag- and-tagà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚  refers to the process of placing crime scene evidence into bags and tagging them with single or multi evidence form. This help in withholding the chain of custody and also the integrity of the evidence. Evidence should be kept in anti-static bags to prevent damage through electrostatic discharge. Computer manuals of the laptop if there are any would also be taken for reference in the lab. A copy of the hard disk image will also be created using programs and also generating of a hash sum to check for consistency or integrity in it. The copy data would then be handed to the appropriate party assisting in the investigations. The source copy would be retained in a locked room with limited or restricted access and kept in anti static bags. This is to ensure that there is a chain of command in place and that the source data is always available and not tamper. In order to preserve the main copy evidence and also allow recreation of procedures if necessary. Transportation When transporting digital evidence, the investigator or the first responder should take note in preserving of the evidence state. The first responder should always keep digital evidence away from magnetic fields produced by radio transmitters, magnet or any other form of magnetic field that might affect the state of the evidence. Potential hazards like heat, cold, humidity or static electricity should be taken note. While transportation, mobile phones should always be kept in faraday isolation bag. Storage Digital evidence should be stored in a secure, climate-controlled environment that is not subject to extreme temperature or humidity that might damage hardware. Digital evidence should not also be expose to magnetic fields, moisture, dust or vibration that might affect the state of the evidence or destroying it. Evidence custody form should also be use to identifies the evidence, who has handled it and the date. Hardware resources for analyzing notebook Hardware Resources The hardware and tools that needed to analyze a notebook are: Laptop Large-Capacity disk drive IDE ribbon cable, 36 inch Linux Live CD ( Backtrack 4.0 ) Laptop IDE 40- to 44 pin adapter Write-blocker Anti static evidence bag Evidence log form Firewire or USB dual write-protect external bay IDE disk drive box Faraday isolation bag ( For cell phone ) Architectural differences between a notebook and desktop One of the key differences between notebook and desktop are that due to the size of the desktop and it ability to be customized the hardware generally follow a certain guidelines or rules. This make forensic easier on desktop as the tools available are able to process most desktop computers. However with notebooks becoming more common in today society tools that are commonly use for desktop are required to be modified and change. The main architecture difference is that a notebook being compact and much smaller in size requires hardware to be much smaller, like the motherboard, ram, and hard disk. Also with some manufacturer installing drivers on their laptop for certain function eg. Webcam, biometric fingerprint scanner set a level of difficulty in investigation as some of this program might not be able to run on a different computer system without the appropriate driver. The difference in architecture of laptop and computer requires different forensic technique and procedures. The interface of an IDE laptop hard disk for instance due to manufacturer maybe smaller than a normal 40 à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ pin ATA ribbon connector. As due to the constraint of a laptop size the hard disk might be smaller. The internal structure of a laptop is much more delicate so it is much harder for the investigator to get the hard disks and component for imaging or storage as evidence. Smaller size laptop known as netbooks are not installed with a CD Rom drive unlike a desktop computer due to their restriction in size. This further complicate forensic process which certain forensic tools that required live CD are not able to be use. This would require the use of USB thumb drive loaded with the OS in order to extract images and information. Laptop unlike Desktop computer also does not allow the use of more than one hard disk at the same time. So imaging process of hard disk would take longer time as it cannot be done simultaneously. Most laptops do not allow the use of CD-Rom and the floppy disk at the same time. Unlike the Computer desktop system this complicates the process of common tools used for desktop. Forensic Tool for Disk Imaging FTK Imager and DCFLdd command would be use for imaging. FTK Imager is a forensic windows based acquisition tool found in various forensic toolkits like HELIX , SANS SIFT Workstation and FTK Toolkit. FTKImager support storage of disk image in EnCase or Smart file format and dd format. With Isobuster technology being built in it, it allows FTKImager to image CD to a ISO/CUE file combination. DCFLDD is an enhanced version of dd it allows hashing for the transmitted data, wiping of disk with known patterns and verifying that the image is identical to the harddisk, using bits. It can also split into multiple files, logs and data can also be piped into external applications. The use of two different imaging software with it generated hash value allow comparison in order to ensure that there is consistency and integrity in the hash value of both image. Additional evidence for clues to victim whereabouts It is important to obtain as much information as possible from the surrounding environment as they might be crucial to investigation and solving of the case. As they might be able to provide a clue to the time line, possible password phrases, that might help in aiding the steps in investigations and step. Additional evidence might include papers with possible password phrases, handwritten notes, blank pads of paper with impression of prior writing on it. Hardwares, software manuals and documentations. Calendars, literature or graphic material these form of materials and article should be treated as possible evidences and preserved in compliance with department policies or protocols. Preserving integrity of digital evidence Hashing is a method for reducing large input into a smaller input. Common hashing algorithm like MD5 and SHA-1 are commonly used to check the integrity of the data as evidence for the court. It is required to have 3 independent checks on the consistency of the image to be computed and recorded for further reference and support as evidence in court. The first check would be against any tool that is running. The second check would be after the disk image duplicate is complete to check that there is consistency in the disk images. The last check would be the consistency of the recipient data image against the source data. Bad File Headers In most file the file headers contain identifying information for the computer to recognize it. Image file headers are often manipulated to trick investigator into overlooking it. The user would often change the file header into different format eg. JPEG to DOC file format. If a forensic investigator were to conduct a search on the machine for pictures, he would simply see it as a doc file and skip it. Another reason is that examining recovered data remnants from file in slack or free space. The file header might be damage and cannot be readable. Thus there is a need to examined it file header using a HEX editor in order to repair it for it be able to view. Source Phillips, Amelia, Nelson, Bill, Enfinger, Frank. (2005).  Guide to computer forensics and investigations. Course Technology Ptr Electronic Crime Scene Investigation: A Guide for First Responders, Second Edition by National Institute of Justice April 2008 Computer Crime and Intellectual Property Section Criminal Division, United States Department of Justice. Searching and Seizing Computers and Obtaining Electronic Evidence in Criminal Investigations. http://www.cybercrime.gov/ssmanual2002.htm

Womans Struggle For Independence Essay -- essays research papers fc

Woman's Struggle for Independence Women have had to fight for there independence. They have been repressed for a long period of history. Only recently have women started to gain respect as equals and individuals. Even today women are still looked down upon for there sex. From the begging of history women have been viewed as a lesser sex. In the time Mesopotamia women we in charge of the children and the home. In Ancient Egypt women had no power or authority. Women were viewed as property. The Hebrews, alto respecting women, did not allow them to own any property or to have an active place in government. In Rome women were not allowed to voice there opinions. They were viewed as lesser beings, who's role in society was to give birth and to take care of children. They were property of there husbands and not viewed as individuals. There husband was there master and women we practically slaves and was often mistreated by there husband. A servant to the male sex. During the middle ages women still has almost no rights. They still didn't have the right to voice there opinion and were still viewed as property. If they disobeyed there male role model they were punished. The art of the Renaissance gave women some freedom to voice there opinion about the arts and social issues as long as there opinions weren't very radical. However women were only the objects in the arts. They were the models and not the creators. They were not allowed to express themselves but only to be expressed by others. This lead into the period of the Reformation, women were still viewed as property and the homemakers. They did not really get there place in society. The 17th century was the first real growth of the women's movement. Up until this time women had been in the same category as property or slaves. But as the French society moved toward revolution women began to speak of the injustice against them. "The Vindication of Rights of Women (1792) called for the extension of the principle of the liberty to women and urging that equal public education be made available for men and women" (Perry, 289). This list of the right that women were lacking was one of the first attempts at creating a legislation that included women in its laws. During the scientific revolution men were making discoveries and coming up with new ideas all over the world. This was not possible for women beca... ...tes presidents wife for example. Women such as these have a great deal of power and influation, but they wouldn't have this if it wasn't for there husbands. The idea that a woman can work and be just as productive as a man a receive the same rewards happens to a point. The majority of the heads of corporations are men, women make a lesser salary and aren't promoted as much as men. As a woman rises in power in a company she usually gets to a point and then the promotions stop. This event of a sudden stop in promotion has been called "The Glass Ceiling effect" (Lunt). This can only be explained as women are still being treated as a lesser being to men. The reason why women are inferior to men is still unknown. It has been around for as long as men and women have walked the earth. Hopefully soon it will disappear completely and we can all be viewed as equals. Works Cited and Works Consulted Golden, Richard and Thomas Kuehn. Western Societies. New York: St. Martin's Press, 1993. Lowenthal, David. The Past and Foreign Country. Cambridge: Cambridge University Press, 1985. Lunt, Richard. Lectures. Perry, Marvin. Western Civilizations. Boston: Houghton Mifflin Company, 1993.

Singer vs Regan

Environmental Ethics: Singer vs Regan Environmental ethics is defined: as a part of philosophy which considers extending the traditional boundaries of ethics from solely including humans to including the nonhuman world (Wikipedia). For example, this includes the preservation of plants and an increase of animal rights. Peter Singer and Tom Regan both argue that animals need a greater voice than their own in the debate of ethical treatment.Despite their very different philosophical views, Singer and Regan want a similar outcome when dealing with environmental ethics it today’s society. Peter Singer, an Australian philosopher, takes a utilitarian view on nonhuman liberation. In other words actions should be judged strictly by their consequences. For example if an action benefits the largest number of individuals, over a lesser number, then that action must be good.His central view is that moral consideration should be given to all living things but that â€Å"†¦does not mea n treating them alike or holding their lives to be of equal value (Singer p. 58). Singer adds that â€Å"We may recognize that the interests of one being are greater than those of another, and equal consideration will then lead us to sacrifice the being with lesser interest, if one or the other must be sacrificed† (Singer p. 58). This as a whole sounds brutal but on the positive end of moral consideration is that interest shared by both humans and nonhumans have to be given equal weight.Singer argues that â€Å"We can now draw at least one conclusion as to how the existence of nonhuman living things should enter into our deliberations about actions affecting the environment: Where our actions are likely to make animals suffer, that suffering must count in our deliberations, and it should count equally with a like amount of suffering by human beings, insofar as rough comparisons can be made† (Singer p. 59). He adds that the conclusion of making these choices will be con troversial but there will be a clear cut winner. On the opposite end of the spectrum, Tom Regan is an American philosopher that takes a much different view.He argues that not only humans have rights but animals have rights as well. Regan adds that â€Å"To be for animal welfare, as distinct from merely being against animal cruelty, is to believe that we may have a duty to improve the quality of animal life, by ensuring – so far as this is possible – that other animals are the beneficiaries of what is good for them not merely that we should avoid being cruel to them† (Regan p. 66). He emphasizes that â€Å"The welfare of nonhuman animals is important. But it is not the only thing that is important† (Regan p. 67).Regan’s aim is to simply abolish, not reform, the current system of human and nonhuman relations. He argues that it is morally wrong for humans to use animals for their needs, stating that this action, as a result, deprives animals of their individual rights. Regan asserts that all animals have intrinsic value because they have feelings, desires, and preferences. As a result of his beliefs Regan feels that the animal rights movement is no different than the human rights movement. Peter Singer and Tom Regan have similar goals concerning environmental ethics but have much different approaches.Singer takes a utilitarian view stating that the best solution to a moral problem is the one with the best likely consequences for the majority concerned. While on the other hand Regan takes a deontological approach to animal rights. He basis his reasoning on that like humans, animals have an understanding of the world and know what they desire from life. One problem that is worth pointing out between Singer and Regan is the loophole concerning endangered species. Singer does not look at individuals he looks at a group. With endangered species the group is small and therefore does not carry a large voice in conservation.On the other hand Regan cannot argue for the group that is endangered but only the individual that is in question. As a result endangered species are left is constant feeling of limbo waiting for a definite answer on their place in society. Despite the differences between Peter Singer and Tom Regan they are both in agreement that some action needs to take place. The world would continue to crumble around us if it was not for two great philosophers willing to put their reputations on the line for the greater good for both humans and nonhumans. Environmental Ethics, ed. Andrew Light and Holmes Rolston III. Singer vs Regan Environmental Ethics: Singer vs Regan Environmental ethics is defined: as a part of philosophy which considers extending the traditional boundaries of ethics from solely including humans to including the nonhuman world (Wikipedia). For example, this includes the preservation of plants and an increase of animal rights. Peter Singer and Tom Regan both argue that animals need a greater voice than their own in the debate of ethical treatment.Despite their very different philosophical views, Singer and Regan want a similar outcome when dealing with environmental ethics it today’s society. Peter Singer, an Australian philosopher, takes a utilitarian view on nonhuman liberation. In other words actions should be judged strictly by their consequences. For example if an action benefits the largest number of individuals, over a lesser number, then that action must be good.His central view is that moral consideration should be given to all living things but that â€Å"†¦does not mea n treating them alike or holding their lives to be of equal value (Singer p. 58). Singer adds that â€Å"We may recognize that the interests of one being are greater than those of another, and equal consideration will then lead us to sacrifice the being with lesser interest, if one or the other must be sacrificed† (Singer p. 58). This as a whole sounds brutal but on the positive end of moral consideration is that interest shared by both humans and nonhumans have to be given equal weight.Singer argues that â€Å"We can now draw at least one conclusion as to how the existence of nonhuman living things should enter into our deliberations about actions affecting the environment: Where our actions are likely to make animals suffer, that suffering must count in our deliberations, and it should count equally with a like amount of suffering by human beings, insofar as rough comparisons can be made† (Singer p. 59). He adds that the conclusion of making these choices will be con troversial but there will be a clear cut winner. On the opposite end of the spectrum, Tom Regan is an American philosopher that takes a much different view.He argues that not only humans have rights but animals have rights as well. Regan adds that â€Å"To be for animal welfare, as distinct from merely being against animal cruelty, is to believe that we may have a duty to improve the quality of animal life, by ensuring – so far as this is possible – that other animals are the beneficiaries of what is good for them not merely that we should avoid being cruel to them† (Regan p. 66). He emphasizes that â€Å"The welfare of nonhuman animals is important. But it is not the only thing that is important† (Regan p. 67).Regan’s aim is to simply abolish, not reform, the current system of human and nonhuman relations. He argues that it is morally wrong for humans to use animals for their needs, stating that this action, as a result, deprives animals of their individual rights. Regan asserts that all animals have intrinsic value because they have feelings, desires, and preferences. As a result of his beliefs Regan feels that the animal rights movement is no different than the human rights movement. Peter Singer and Tom Regan have similar goals concerning environmental ethics but have much different approaches.Singer takes a utilitarian view stating that the best solution to a moral problem is the one with the best likely consequences for the majority concerned. While on the other hand Regan takes a deontological approach to animal rights. He basis his reasoning on that like humans, animals have an understanding of the world and know what they desire from life. One problem that is worth pointing out between Singer and Regan is the loophole concerning endangered species. Singer does not look at individuals he looks at a group. With endangered species the group is small and therefore does not carry a large voice in conservation.On the other hand Regan cannot argue for the group that is endangered but only the individual that is in question. As a result endangered species are left is constant feeling of limbo waiting for a definite answer on their place in society. Despite the differences between Peter Singer and Tom Regan they are both in agreement that some action needs to take place. The world would continue to crumble around us if it was not for two great philosophers willing to put their reputations on the line for the greater good for both humans and nonhumans. Environmental Ethics, ed. Andrew Light and Holmes Rolston III.

Legal Issues for Business Essay

Sole proprietorship is an unincorporated business with one owner who pays personal income tax on profits from the business. The benefit of the sole proprietorship is the tax advantage. The disadvantage of a sole proprietorship is obtaining capital funding. * Liability – As the owner of a sole proprietorship, one is personally liable for all business debts, creditors may sue you personally to satisfy the debt. * Income taxes – As a sole proprietor you must report all business income or losses on your personal income tax return; the business itself is not taxed separately. * Longevity – Longevity depends on the owner and their ability to operate the business; this can be significantly affected if the owner becomes sick or dies. * Control – The owner is in complete control of the business, It is the owners responsibility for all decisions pertaining to business operations * Profit retention – The owner has 100% control of profit retention. They may cho ose to invest their profits or use it for personal use. * Convenience/Burden – Sole proprietorships are convenient and easy to start up since there are no governing laws. A burden of the business is the decisions made may affect the businesses success are the sole responsibility of the owner. GENERAL PARTNERSHIP: An agreement formed by two or more persons. They are simple and inexpensive to create and operate, but the owners are all personally liable for any debts or legal actions * Liability – The liability is shared by all partners. If one partner does something negligent, all partners can be held liable. * Income taxes – All partners are responsible to report their earnings on their own personal tax returns. * Longevity – general partnerships longevity is based on the agreement between partners, they can agree to end their partnership as easily as they formed it. With a partnership between more than two partners, the person leaving can agree to sell their portion of the business. * Control – Control of a general partnership is shared between all parties involved. * Profit retention – All profits of the general partnership belong to the owners. * Convenience/Burden –A general partnership has the convenience of an easy start-up, all partners have a personal interest in the partnership and all profits belong to the partners.  A main burden with a general partnership is the personal liability of all debts and legalities. LIMITED PARTNERSHIP: Limited partnership is similar to a shareholder of a general partnership, being only liable for the amount of investment one has contributed. Limited partners have no management authority. * Liability – A limited partner is only liable for the investments they have contributed, no more no less. * Income taxes – A limited partner reports their share of capital gains and losses on their personal income tax returns. * Longevity – The longevity of a limited partner is based solely on the amount of investment one contributes and their continuation on their investment. * Control – Limited partners generally do not have any control of a general partnership other than their investment. * Profit retention – The amount of profit a limited partner will receive is based on the amount of investment into the company. * Convenience/Burden – The convenience of a limited partnership is one get to share in the profits and losses, but they do not have to partic ipate in the business itself. A limited partners liability is only limited to the investment they have contributed. A burden of limited partnership can be the lack of involvement for the investment one has contributed, C-CORPORATION: Is a legal way that businesses can organize to limit the owner’s financial and legal liability. C-corporations are taxed separately from the owners. Though they are taxed separately, c-corps have the disadvantage of double taxation, being taxed on the corporate level as well as the shareholder level. * Liability – C-corporations provide limited liability to owners, therefore, owners are not usually responsible for the corporations debts and liabilities. * Income taxes – C-corporations are taxed as a separate entity under corporate tax rates for any business income, any profits made to owners are then taxed again at the personal income tax level. * Longevity – The life of a C-corporation can exist indefinitely based on the shareholders, by selling of stocks, unlimited number of owners and transfer of ownership. * Control – Control of a C-corporation is held by its shareholders, but may be delegated to a board of directors. * Profit retention -Because a C-corporation’s income is taxed twice, paying taxes on its income and the shareholder’s also paying personal taxes on the dividend  income received from the corporation, there is less profit retention than that of a general partnership. * Convenience/Burden – C-corporations have the convenience of unlimited shareholders, as well as no restrictions on who is allowed to become a shareholder. The double taxation of a C-corporation can be a burden to shareholders based on profit retention. S-CORPORATION: A corporation that does not pay federal taxes. All corporate income and losses are passed through to the shareholders and claimed on their personal income taxes. * Liability – Shareholders of an S- corporation are offered limited liability for the corporation’s debt. * Income taxes – S-corporations do not pay income taxes, instead, income passes through to the shareholders and is claimed on their personal income taxes. * Longevity – Similar to a C-corporation, an S-corporation can exist indefinitely, though S-corporations have regulatory restrictions on the number of shareholders it may have. * Control – The control of an S-corporation is held by its shareholders, but may be delegated to a board of directors. * Profit retention – An S-corporation allows its shareholders to keep more of the earned profits by passing through its income taxes directly to its shareholders unlike a C-corporation which is double taxed. * Convenience/Burden – S-corporations have the convenience of retaining more of its profits by passing through its income taxes directly to its shareholders, avoiding the double taxation of a C- corporation. S-corporations have the burden of regulatory restrictions, including limiting the number of shareholders; shareholders cannot be corporations and must be U.S. citizens. LIMITED LIABILITY COMPANY: A Limited liability company (LLC) is a business entity that offers its owners limited liability. Owners are not personally liable for any debt other than their investment. * Liability – owners of a LLC have limited liability; they are only liable for their investment. * Income taxes – A LLC is not a taxable entity, income taxes are passed through to the owners and their personal income taxes. * Longevity – Limited liability companies can exist indefinitely, they have the option of transferring ownership without restriction. * Control – The control of a LLC can be based on the number of owners as well as the amount of investment one has in the company. * Profit retention – Profits of a LLC is passed through to the owners and is  taxed at their personal tax rate, allowing owners to pay less in taxes and retain more profit. * Convenience/Burden – Limited liability companies have the convenience of pass through taxation, allowing the owners lar ger profits. LLC’s have the burden of varying restrictions from state to state, there are different renewal fees and franchise taxes that must be paid and LLC’s must pay self-employment taxes.