2013 Hurricane Names

2013 Hurricane Names 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 Below you will find the listing of hurricane names for the Atlantic Ocean for the year 2013. For every year, there is a pre-approved list of tropical storm and hurricane names. These lists have been generated by the National Hurricane Center since 1953. At first, the lists consisted of only female names; however, since 1979, the lists alternate between male and female. Hurricanes are named alphabetically from the list in chronological order. Thus the first tropical storm or hurricane of the year has a name that begins with A and the second is given the name that begins with B. The lists contain hurricane names that begin from A to W, but exclude names that begin with a Q or U. There are six lists that continue to rotate. The lists only change when there is a hurricane that is so devastating, the name is retired and another hurricane name replaces it. The 2013 hurricane name list is the same as the 2007 hurricane name list with the exception of three names that were devastating hurricanes in 2007 and thus retired. Dean was replaced by Dorian, Felix was replaced by Fernand, and Noel was replaced by Nestor. 2013 Hurricane Names AndreaBarryChantalDorianErinFernandGabrielleHumbertoIngridJerryKarenLorenzoMelissaNestorOlgaPabloRebekahSebastienTanyaVanWendy

Addiction to Cell Phones Research Paper Example | Topics and Well Written Essays - 500 words

Addiction to Cell Phones - Research Paper Example is a nation addicted to their cell phones. However, how do we decide whether our cell phone usage is normal, or if it is a real addiction that needs to be tackled in the same way? There are suggestions that cell phone addiction is an addiction like any other, so we need to apply the same conventions to this as we would for a drug or alcohol abuse problem. These include increased tolerance (needing more cell phone time to achieve the same result), an inability to cut back on use (an inability to leave the phone at home for a day or to enter a no signal area), and a reduction in competing behaviours (Hyman, 2013). Arguably, many cell phone users do have a cell phone addiction based on these criteria, because it can be difficult to be without a phone when those around you are consistently using theirs. Additionally, there are now situations in which we rely on a cell phone for social behaviours, which should be seen as positive. This is not the same negative consequence as would come from a reliance upon drugs and alcohol. Much of the language that people are using to describe this issue is quite biased. Whilst there are some scientific sources which tackle the issue from a psychological perspective (Hyman, 2013), news sources tend to side on hysterical (Carbonell et al, 2009). Mozes (2012) describes cell phones as an example of â€Å"materialism† and â€Å"impusiveness†, which are traditionally negative traits. This article suggests that much of the problem with cell phones could be compared to the actions of peacocks when they display their lek behaviour (Jenaro et al, 2007). This is backed up with some serious fact s and figures about the issues, as over 90% of students at U.S. colleges have a cell phone, and an average of 3200 texts are now sent per month by young adults. Arguably, this does signal a problem for those who use cell phones. 3200 texts are now sent by young people a month, which means that they must spend a lot of time on their cell

Application of Organizational Behavior Concepts Essay

Application of Organizational Behavior Concepts - Essay Example Therefore, Healthcare Inc. approximates that turnover expenses are to the tune of $2.2 million per annum and that falling turnover could have a beneficial effect not just on its outcome, but also the drive of its employees. As a result, it is imperative to underscore the core essence of the company’s turnover problem in order to tackle the problem as a whole. Such a process will involve a number of considerations as to why employee turnover is high in the company and the reasons behind the phenomenon. To kick-start, the process will be the naming of the reasons for the high turnover at Healthcare Inc. In essence, high turnover emanates from a diversity of factors that affect the working morale and drive of the employees. Several issues in the operation of the organization are responsible for its turnover problems. It is only through the identification of the issues causing turnover that a formidable solution for Healthcare Inc can be developed (Jex, 2002). Issues at the Root o f the Healthcare Inc Turnover Problems Recruitment and Employee Selection Issues Healthcare Inc high turnover is mainly as a result of recruitment and employee selection issues, which have an upper hand in influencing the drive and confidence of workers. Under normal circumstances, recruitment and selection issues are the principal process of admitting new talent into the organization (Smith, 2007). Whenever there is a problem regarding the quality of staff or the nature of the process, the organization is affected in a great way. Recruitment and selection are two related processes that determine the nature of employees the company attracts and retains over and above the way in which the workforce operates in the organization. Whereas recruitment deals with the general hunt for talent, selection involves the particular scrutiny of potential staff for employment considerations. Selection relies so much on recruitment owing to the fact that the employees to be selected emanate from re cruitment stage. Issues surrounding the recruitment and selection of staff have a significant implication on the operation of an organization and are leading causes of high turnover. It is evident that Healthcare Inc turnover problems mostly affect new employees in their first year of service; this is a direct result of recruitment and selection issues. Half of the turnover cases involve fresh employees, which imply that the company’s recruitment and selection process is flawed and does not herald required staff in the organization or fails to inculcate organizational values in them. There must be a reason why fresh employees are a huge source of turnover, the organization processes of searching and choosing new employees is not up to date or does not satisfy the threshold of organizational effectiveness. Recruitment along with selection issues are crucial components in an organization’s turnover problems. Motivational Issues High turnover could be as a result of motiv ational issues because the ability of workers to stay committed to their roles squarely lies with their level of motivation.

Application of Findings to the Nursing Process Research Paper

Application of Findings to the Nursing Process - Research Paper Example For example, work interventions (WIs) have been attributed to primary concerns, such as direct patient care, and to secondary concerns, such as discourse between nurses during work. Hence, the findings of the article show that when assessing a patient it is advisable to include primary, as well as secondary factors to come through with a complete picture. 1.2. Diagnosis The diagnosis carried out in the current research presents a twofold approach that addresses immediate, as well as long-term concerns. The research has highlighted that nurses face WI’s in a far greater proportion than expected; this may lead to unsatisfactory patient care problem that needs immediate focus and attention to be resolved. Issues that may require immediate focus include WIs due to direct and indirect patient care, engagement by patient’s family, etc. Furthermore, the research has diagnosed that a long-term approach is required to deal with nurse’s habits, such as conversing with each other during work or paying little more than normal attention to the task after a WI. In doing so, the current research has accounted for immediate, as well as long-term, focuses that conform to the nursing process. 1.3. ... However, the research presupposes that this may not be possible in each given healthcare setting so localized solutions may be required. Steps related to more long-term issues, such as changing the working habits of nurses, can be taken in small phases involving training, monitoring and self-assessment. The current article is specific about the measures required, as well as provides measures that can be implemented practically to make a difference. This, in turn, conforms to the outcomes/planning element of the nursing process. 1.4. Implementation Implementation as per nursing process requires the utilization of a care plan so that sustainability of care can be achieved. The current article outlines different methods to achieve sustainability of greater nursing care by reducing WIs, but no single plan has been chalked out for implementation. Instead, the current article mentions that actual implementation plans will differ by the exact healthcare setting in use, although vague implem entation steps have been outlined, as mentioned in the previous section. 1.5. Evaluation The current article does not provide highly concrete or detailed evaluation plans but does refer to them indirectly. In terms of nursing process, evaluation serves as effective feedback to modify the overall care plan continuously. Given that the findings of the current article apply in different forms to different healthcare settings, it can, therefore, be expected that their evaluation plans will also be different. However, there is little deniability that in these settings the evaluation criterion will still revolve around the central concept of WI. 2. Utilization of Findings by Students and Practicing Nurses Given the fact that WIs are a common part of the work

A Research Paper on IFRS and Its Implications

A Research Paper on IFRS and Its Implications International Financial Reporting Standards (IFRS) is a comprehensive, globally accepted set of accounting standards utilizing a principles-based approach with a greater emphasis on interpretation and application of those principles, aiming at best reflecting the economic substance of transactions. It is a less extensive body of literature than U.S. GAAP with limited industry guidance and lesser detailed application guidance. IFRS requires a much greater exercise of judgement, supported by detailed analysis and documentation. In other words, U.S. GAAP gives us a detailed instruction to the location where we would like to go where us IFRS will just guide us to the destination by showing us the direction. Today, more than 40% of the Global Fortune 500 are using IFRS. Stock exchanges in the 85 countries that require IFRS comprise 35% of the global market capitalization, compared to 25% of the global market capitalization held by U.S. exchanges  [1]  . IFRS is most likely to become mandatory by beginning of 2014. Why IFRS? The question facing companies is not If to adopt IFRS, it is of when and how to adopt IFRS. With so many companies focused on managing through the economic downturn, few leadership teams are eager for one more big thing to do. Especially when that thing involves something as pervasive as International Financial Reporting Standards (IFRS). But IFRS continues to be adopted by jurisdictions around the world. Taking the organization to IFRS will require managing change in multiple areas: technical accounting and tax, internal controls and processes, management and statutory reporting, technology infrastructure, and organizational issues. Theyre all interconnected, which makes things a bit more complicated than imagined. IFRS relies more on general principles than detailed rules and bright lines. This means that the finance people will end up working much more closely with others in the organization to make judgments about accounting based on the underlying economics of transactions. A flurry of operational changes could be triggered by IFRS as well. Companies may have to re-examine contracts and debt agreements, treasury policies, employee benefits, education and training, and communications. Opportunities to centralize statutory accounting functions into shared service centers might also have to be looked at. A revisit of the offshoring, outsourcing, and tax planning decisions might also be required. Principle or Rule Based? At a global symposium held in the month of January where the Peter Wyman, a partner of PwC noticed a sea change in the debate surrounding the adoption of a uniform international accounting standard. The feeling was that IFRS will be adopted across the globe, the issues which were present were only of how it was to be done. There have been primarily been two major approaches to accounting namely rule based and principal based. UK and Europe have a principal based accounting system which allows greater discretion and use of professional judgement. On the other hand, US has been following rule based accounting system which was further strengthened after seeing the light of scandals such as Enron, etc. The major challenge for International Accounting Standards Board (IASB) is to adapt IFRS so that it is agreeable to all the parties involved. ACCAs head of financial reporting believes that the use of principles-based approach should be the way forward as principles is a more practical way of pushing standards across the globe. The six accountancy firms which used the symposium to showcase their whitepapers expressed that principle based will limit the size and complexity of the rule book. View from the US According to the director of Financial Accounting Standards Board (FASB), due to the scandals it has become necessary to ensure that regulators dont apply unfair pressure on the people who prepare the accounts. This has led to the development of a culture of Second Guessing which the rule based approach tries to rectify, making it an extended rulebook. The enforcement is also talked of as a problem because Securities and Exchange Commission (SEC) does not hesitate to criticize, but empirical data shows that out of the restatement of accounts which were ordered by SEC, very few companies share price showed any movement. View of the Users What the users want is principles based approach because the aim of the financial reports and statements is to give a clear view of the way the company is run and its future prospects for success. Investors are worried that US may influence the new IFRS regime too much and create principles having unending exceptions, clarifications and rules. IASB is consulting all the stakeholders and hearing out the point of view of each one of them. They assure the investors that no party will be able to influence any decision and that they would like to hear to all sides of view before taking any decision. All of the following points towards the steady adoption of IFRS. The greatest danger will be that of to please all the stakeholders. It would be interesting to note what substance US wants to put in the rulebook as US has agreed to adopt IFRS. Benefits From a macroeconomic perspective, the benefits of using one global financial reporting language are evident: increased comparability across global investment options, fewer barriers of entry to non-US markets, and potentially, a lower cost of capital. Moving to a single global accounting and reporting language will also reduce complexity a welcome improvement for the companies that prepare financial reports and for the investors and other stakeholders who rely on them. From a capital markets perspective, many multinational companies believe that IFRS offers an opportunity to lower their cost of capital. Widespread acceptance of IFRS financial statements allows companies to seek capital across a broad base of global funding without having to incur additional-financial reporting costs based on the source of funding. Anticipating increased competition among global investors and financers for attractive investments, strong companies expect their cost of capital to decrease. Because of conversion of major capital markets to IFRS is relatively young, it is too soon to tell whether the decrease in anticipated cost of capital will prove out. However due to the sheer size of most capital raising efforts and long term nature of the payoff, even slight improvements in transaction terms such as interest rates can translate into significant dollar savings. Within individual companies, the ability to centralize and streamline accounting functions and move financial personnel freely around the world will lower costs and strength internal controls. Today multinational corporations with numerous statutory filing requirements around the world need to employ staff with expertise in each national GAAP to prepare filings and then translate financial statements from National GAAP to the parent-company GAAP. Use of IFRS will reduce these reporting efforts and related costs and decrease the risk of errors. IFRS Implementation The change of financial reporting standard is just not of moving from one standard to another, rather it will influence the way in which financial information is shared throughout the organisation. Thus it tells that it will take not just a few weeks before the deadline, it would require significant time and commitment from the management to make the change. Collection of data to prepare the financial reports needed for IFRS will be a very big challenge as the data which will need to be collected has to be reliable and has to be subject to sufficient level of control to be taken as a reportable data. This article talks about two separate but related approaches which needs to operate so as to make the process an effective one: A top down definition of the IFRS reporting requirement where in a thorough understanding of the accounting policies and associated data requirements required to achieve IFRS-compliant financial reporting. This will help develop financial reports early in the conversion process and would help identify the gaps in the available data. A bottom up review at the business unit level of the precise impact of IFRS requirements on individual business processes and financial systems. This would make sure if the reporting requirements could be possible with the right level and quality of information within an acceptable time period. Implementation  [2]   Phase 1: Preliminary study-During this phase, companies perform a broad-based assessment of the impact of IFRS on financial reporting, long-term contracts, supporting business processes, systems and controls, and income tax compliance, planning and reporting. They also determine a strategy for the road ahead. Phase 2: Initial conversion-This phase includes much of the legwork of a conversion effort-setting up and launching the project, thoroughly evaluating the IFRS and US GAAP differences for specific financial statement line items, evaluating accounting policy alternatives, selecting IFRS accounting policies, performing the initial conversion, and creating IFRS financial statements during the dual reporting period. In-depth assessments of operational issues, such as the IFRS impact on significant business contracts (e.g., financing, leasing, joint venture agreements), and income tax compliance and reporting issues also take place during initial conversion. Stakeholder communication should be a constant consideration throughout this phase. Phase 3: Integrate change-Critical to the conversion process is incorporating IFRS changes into the day-to-day operations, processes, and systems of the business (known as embedding). This phase helps to ensure a smooth transition to the new reporting framework so the company can use its new IFRS language on a sustainable basis in a well-controlled environment as of the IFRS adoption date. The role of professional judgment Although many accounting policies will be derived directly from IFRS standards and interpretations, the appropriate way to apply those standards or interpretations might not be obvious in all cases. Because IFRS is less prescriptive than US GAAP, there may be a wider range of acceptability under IFRS in certain areas. Therefore, sound, well-documented professional judgment becomes especially important in an IFRS reporting environment. Management will need to exercise judgment to develop and apply accounting policies that faithfully present the economics of transactions and are decision-useful to the readers of the financial statements. Selection of the most appropriate accounting policies is a critical step, since that decision will impact the company for the foreseeable future. Continual dialogue with the companys independent accountants will leverage their IFRS expertise and ensure that, in principle, they agree with the companys new financial reporting policies. The independent accountants will also want to understand any related changes to internal controls and ensure that the changes are auditable. Keeping independent accountants involved in a timely manner will avoid potential pitfalls later in the conversion process. Implementation Issues Companies beginning to scope their IFRS conversions are often surprised by the volume of disclosures, and how different they are from their national GAAP  [3]  . The data which is required by IFRS is not being collected, even if it is collected; the amount of data being collected is insufficient. According to an executive of BASDA, IFRS will hardly require any changes to the back office systems, whatever changes will be required would be on the reporting side as IFRS according to him focuses on reports. Organisations using Enterprise Resource Planning systems to prepare management accounts will be in a better position to the ones which use different systems for each office or business unit. Recalibration of ERP systems will be relatively easy than to upgrade legacy systems. One of the biggest barriers to conversion identified by a survey conducted by PWC was the alignment of internal reporting systems with the external reporting systems. Looking at IFRS as only a change in reporting could turn out to be very expensive rework for the organisation at a later date. The extent of changes which might be required will depend on the size of the business, the number of applications collecting financial data and the capabilities of the current applications. IFRS implementation could provide a good opportunity for firms to streamline their reporting systems and could provide a good platform for making strategic improvements in the systems, processes and controls. As a lot of vendors have solutions for IFRS, technology will greatly help as an enabler for IFRS. It will also provide a great cost saving opportunity due to standardisation, improved communication, improved controls and better cash management. It concludes by telling us that technology change should not be underestimated and it will be critical for the firm to address the technology point of view early in the process as changes in the systems must be sustained along with a detailed understanding of the new accounting language. Impact of IFRS Convergence to IFRS will greatly enhance an Indian entities ability to raise and attract foreign capital at a low cost. A common accounting language, such as IFRS, will help Indian companies benchmark their performance with global counterparts. There will be escape from multiple reports for global Indian companies that have to prepare their financial statements under multiple GAAPs. With the knowledge of IFRS, the Indian Chartered Accountant would be globally acceptable. Experience has shown that the conversion from Indian GAAP to IFRS requires significant efforts. The preparers, users and auditors continue to encounter practical implementation challenges. Conversion to IFRS is more than a mere technical exercise. The consequences are far wider than financial reporting issues and extend to various significant business and regulatory matters including compliance with debt covenants, structuring of ESOP schemes, training of employees, modification of IT systems and tax planning. Companies also need to communicate the impact of IFRS convergence to their investors to ensure they understand the shift from Indian GAAP to IFRS. IFRS and India As the capital markets become increasingly global in nature, more and more investors see the need for a common set of international accounting standards. About 109 countries presently require or permit use of IFRS in preparation of financial statements in their countries. By 2011, the number is expected to reach 150. In India ICAI has issued a document titled Concept paper on convergence with IFRS in India to evaluate the need for Indian GAAP to change to IFRS. In the paper, the ICAI notes that as the world globalises, it has become imperative for India to make a formal strategy for convergence with IFRS with the objective of harmonise with globally accepted accounting standards. Keeping in view of the complex nature of IFRS, the ICAI in its concept paper has expressed the view that IFRS should be adopted for the public interest entities, banks and insurance entities and large sized entities from the accounting periods beginning on or after 1st April, 2011. The countries which have adopted IFRS have done so for similar type of entities. A few illustrative examples of fundamental changes that can impact wider business considerations have been discussed below. A comparison between IFRS Indian GAAP Let us now take a look at a few illustrative examples of the differences between IFRS and Indian GAAP Revenue Recognition IFRS and Indian GAAP are broadly based on similar principles. IFRS provides more detailed guidance on recognition and measurement of revenue; whereas Indian GAAP is a basic recognition standard. In absence of comprehensive guidance under Indian GAAP, varied practices are being followed by corporate entities based on either legal form or substance of the transaction or past practices. An example would be the guidance on multiple-deliverable contracts especially on the determination of when transactions with multiple deliverables should be separated into components and with the way revenue gets allocated to the different components and focuses on economic substance of the transaction. It also requires revenue to be measured at the fair value of the consideration received or receivable. Consolidation Under IFRS, a parent is required to present consolidated financial statements, with limited exception, and presents a standalone financial statements only for a specific purpose. In comparison, Indian GAAP requires use of the consolidation standard when consolidation financial statements are prepared. Under IFRS, the conclusion regarding whether or not to consolidate is premised on the power of a company has to govern the financial and operating policies of another, with consideration of risks and rewards where control is not apparent. In comparison, Indian GAAP follows a simple approach and requires consolidation if the parent entity has majority of voting rights or control over the composition of the board of directors of governing body. Financial Instruments IFRS provides extensive guidance on identification, classification, recognition and measurement of financial instruments. In addition, it provides guidance on derecognition of financial instruments, hedge accounting and has extensive disclosure requirements. At present there is no comprehensive guidance on financial instruments under Indian GAAP, however, the ICAI has approved introduction of standards on financial instruments under Indian GAAP. However, the ICAI has approved introduction of standards of financial instruments similar to IFRS effective from 1st April, 2011. This will bring a fundamental shift from historical cost to fair value accounting resulting in potentially more volatility in the income statement. Certain difference within the financial liabilities and equity arenas are so significant that they may impact how a company choses to finance its operations. Some financial instruments considered as equity under Indian GAAP will need to be treated as debt when classification of these instruments as debt will not impact net assets and debt to equity relationships, but will also result in increased interest expense. Others The move to IFRS will provide extensive guidance and lead to fundamental change in many other areas, such as share-based payments or a change in accounting policy. For Example, a change in accounting policy will no longer be discretionary. Change to a new accounting policy, with limited exception, will be applied retrospectively with restatement of prior period financials. Conclusion We understand that implementing IFRS is imperative for any organization. The earlier organizations recognise the need, opportunities and threats posed, the more beneficial it would be for the organization. By gathering the insight of people who have already experienced IFRS conversions and using tested, proven methods, a company can better focus its efforts. And by keeping abreast of the developing IFRS environment and utilizing the most up-to-date information and advisors, a company can avoid many of the pitfalls that plagued others in the past.

Joan Baez :: essays research papers

Joan Baez was born on Staten Island in 1941. Her mother’s name was Joan also, and her father’s name was Vincent. She spent a part of her childhood in Iraq because her father had a job there. While she was fourteen, her family moved back to the U.S. and lived in California.   Ã‚  Ã‚  Ã‚  Ã‚  While Joan was sixteen, she performed her first act of civil disobedience by refusing to leave her high school during an aid-raid drill. Joan gained strong feelings on nonviolence and civil rights during this time.   Ã‚  Ã‚  Ã‚  Ã‚  After high school, Joan attends Boston University. However, she attended classes inconsistently and soon dropped out to have more time for her now-blossoming singing career. She began singing regularly at clubs and bars. Vanguard Recording noticed her while she was singing at Club 47. She went on to produce her first hit album: â€Å"Joan Boaz†.   Ã‚  Ã‚  Ã‚  Ã‚  She released many more albums after this, including â€Å"Joan Baez in Concert†, â€Å"Folksingers Round Harvard Square†, and â€Å"Joan Baez in San Francisco†. She also went on many national tours, most of them lasting for months at a time.   Ã‚  Ã‚  Ã‚  Ã‚  Joan was more than just a singer though. She was a very strong anti-war activist. She demonstrated her contempt for Vietnam by withholding her income taxes. This got her into some trouble with the law. She was made to pay the taxes and spent 90 days in jail.   Ã‚  Ã‚  Ã‚  Ã‚  Joan’s most famous song was â€Å"Blowing in the Wind.† It’s about the Vietnam War and how oblivious many people are to the terrible things caused by it. How many roads must a man walk down Before you call him a man? Yes, 'n' how many seas must a white dove sail Before she sleeps in the sand? Yes, 'n' how many times must the cannon balls fly Before they're forever banned? The answer, my friend, is blowin' in the wind, The answer is blowin' in the wind. How many times must a man look up Before he can see the sky? Yes, 'n' how many ears must one man have Before he can hear people cry? Yes, 'n' how many deaths will it take till he knows That too many people have died? The answer, my friend, is blowin' in the wind,

Bilingual Education and the Cycle of Native Language

The original objective of bilingual education was to ensure students would not fall behind academically because of a poor command of English and to gradually teach them English as a second language. If language-minority students were taught some subjects in their native tongue, proponents insisted, they potentially could learn English without sacrificing content knowledge. But bilingual education†s critics argue that the approach keeps students in a cycle of native language dependency that ultimately inhibits significant progress in English language acquisition. Proponents counter that if students first learn to read in the language they are fluent in and then transfer the skills over to English-their second language-they will develop stronger literacy skills in the long term. Plus, they argue that in an increasingly global society, schools, far from discouraging native-language retention, should work to help students maintain their native tongues, even as they also teach them English. Complicating the debate is the range of programs that, by some people†s definition, fall under the umbrella of bilingual education. Some use bilingual education to refer only to transitional bilingual education or two-way bilingual programs while others consider any program designed for students with limited proficiency in English to be â€Å"bilingual.† For instance, they may refer to English-as-a-second-language programs, where students are typically taught solely in English, as bilingual education. Public sentiment against transitional bilingual education has been growing. On June 2, 1998, California voters overwhelmingly approved Proposition 227, an initiative that largely eliminated bilingual education from the state†s public schools. Under the California initiative, most LEP students in that state are now placed in English-immersion programs. Arizona voters followed suit by passing Proposition 203, a measure similar to the California initiative, on Nov. 7, 2000. While the California initiative reduced the percentage of LEP children in bilingual education from 29 percent to 12 percent, the Arizona initiative is expected to end bilingual education because, unlike the California initiative, it makes it very difficult for parents to seek waivers from English immersion that would permit some bilingual education to continue. Arizona officials expect to implement the law by fall 2001. Despite the â€Å"English only† message that Propositions 227 and 203 bear, the debate over how best to instruct linguistically diverse students is far from decided nationwide.