Summary Fall 2015 - 957 Words

Joel Rivas BSC 1085 Fall 2015 Report 5 Matt and Maria have spent a significant amount of time together and they have started became a sexual couple. Maria and Matt are both over the age of 21 years old; therefore, they agreed to become a consenting couple. Maria started utilizing the rhythm method as her preferred method which is birth control. Several weeks ago she did not get her period on the dates she anticipated by her rhythm method of birth control. The following week Maria’s period did not occur when expected and now making her miss two consecutives menstrual periods. Now they anticipate that she might be pregnant, Maria immediately obtained a pregnant test from the local pharmacy and then confirmed that she is indeed pregnant. Although she is excited about the prospects of having a child, she reflects on her life style during the past several months and recalls with some concerns, such as her and Matt have been partying on the regular and extensively: therefore, consuming significant amount of alcohol on se veral occasions. First, by using the rhythm method of birth control comes with a price. Birth control comes with its pro’s and con’s. Some examples for the Pro’s: it is a natural source; it shows that most couples enjoy the rhythm method of birth control because it does not require taking other synthetic hormones or inserting medical devices for pregnancy prevention. Also, it is an equal participation system; most couples see that using the rhythm method ofShow MoreRelatedSummary Of The Fall Of 2015 862 Words   |  4 PagesIt All Started In The Fall Of 2015 I Was Thirteen Years Old Living In Roseville. Earlier That Day I Had Asked My Step Mom Lisa If I Could Go To My Best Friend Nicole s House To Go Do Homework And That Afterwards We Were Going To The Mall With My Other Friend Kylie. She Had Said Yes So After School Her Mom Jennifer Would Pick Us Up And I Would Go To Nicole s House To Do Homework And Go To The Mall, But When I Had Asked Lisa If I Could Go To Nicole s House I Had Left Out That Afterwards We WereRead MoreSummary : Fall 2015 ( Take Home ) Mid Term Examinations 1231 Words   |  5 PagesBrianne Moore October 26, 2015 10085952 Fall 2015 (TAKE-HOME) MID-TERM EXAMINATION COMM 381 Section 003 Question 1 Cause of Action The defendant, Kingston High School, is negligent under the Ontario Occupants Liability Act against the plaintiff, Mary. The defendant failed to uphold a duty of care against the plaintiff, which resulted in general and special damages. The plaintiff is owed compensation for medical care and treatment expenses, the economic loss fromRead MoreImproving Quality And Safety For Patient Safety1494 Words   |  6 Pagespatient outcomes and a successful hospital stay. The purpose of this paper is to analyze the importance of data evaluation and interpretation to improve patient quality and safety. Data Overview A data dashboard was provided. It outlined patient’s falls on a telemetry unit over a period of four months. The data was distributed by day of the week and time of the day. Background information included the average age of the patient is 72.4 years old, each having a cardiac diagnosis. The majority ofRead MoreNational Healthcare Quality And Disparities Report 20141013 Words   |  5 Pagesvirtually every demographic is at risk of not receiving needed care, there are definitely certain populations that are at higher risk of falling victim to these disparities (National healthcare quality and disparities report 2014, 2015). A majority of Maine’s population falls into one of these riskier demographics, which is and will continue to affect the health and quality of life for Mainers if not addressed. When examining healthcare disparities, a few demographics that can experience a disproportionalRead MoreResearch Summary And Ethical Considerations Of A Hospital Adults Patients Essay1098 Words   |  5 PagesResearch Summary and Ethical Considerations of â€Å"Factors Associated with Falls in Hospital Adults Patients† Introduction Falling is a crucial issue among the hospitals. Even the hospitals make all the efforts to prevent falls, falls still occur frequently and some repeatedly. According to Currie (2008), approximately 700000 to 1000000 individuals fall in the united states hospitals each year. A fall in a health care organization is considered a never-event by MedicareRead MoreThe Affordable Health Care Act1403 Words   |  6 Pagesincome bracket) via healthcare market places; or healthcare exchanges (â€Å"Obama Care Summary†). Also, this because of this law, 44 million people who do not have coverage are projected to be covered (â€Å"Obama Care Summary†). Because of this new law, health care providers will be able to implement improved care for seniors, women’s health examinations and expanded exposure coverage for the underprivileged (â€Å"Obama Care Summary†). The Affordable Care Act ensures that people will to not be denied coverage byRead MoreBidging The Gap Between Scholarship And Practice1200 Words   |  5 Pagesarticle. These points provide article summaries and practical feedback and applications of their findings. As the editorial for volume 76 states, this is a new feature of the journal, introduced for its 75th anniversary (Perry, 2015). The articles in this issue generally exhibited empirical studies. The topic area of the articles in this issue focused on the renewed goal of bridging the gap between scholarship and practice. Newman, Cherney, and Head (2015) used a mixed method approach to betterRead MoreAnalysis Of The Legislative Joint Auditing Committee Audited1173 Words   |  5 PagesSummary of District Audit In 2015, the Legislative Joint Auditing Committee audited Hector School District. In the Summary of Auditor’s Results and Financial Statement Findings, the auditors did indicate a material weakness in internal control. Here, the specific requirement noted that management is where the responsibility falls for implementing sound accounting policies and maintaining internal control over financial procedures that are consistent with their own assertions found in the financialRead MoreCauses Of Chinese Stock Market Crash Essay1151 Words   |  5 Pagescrash represents a steep fall in the value of market prices and it is often the factor creating economic depression (Galbraith, 1988). However, the value of the drop that can be considered as a predictor for the crash is debatable. On one hand, Mishkin (1990) argues that the stock market crash only occurs when there was a 20 percent fall in stock price across crucial cross sections of a market. On the other hand, Patel and Sarkar (19 98) define a stock market crash as a fall of more than 35 percentRead MoreLab Report On Chromatography And Lab1206 Words   |  5 PagesTLC of Spinach Group Experiment 3 – Individual Lab Report (Save as pdf and submit, due by 12:00 NOON one week after experiment) Last Name: Wang First Name: Zoey Lab Partner(s): Sue Wang TA Name: Sosthene Date Lab Performed: Nov. 12, 2015 Date Lab Submitted: Nov. 12, 2015 Group A, B, or C: B Comments for Grading TA: (Please indicate if you performed the lab on a day other than your regularly scheduled day and/or with a TA other than your regular TA). Page Limit: report must not exceed FIVE pages (including

Essay about Case Analysis of Dell Computers - 12021 Words

On April 22, 2003 Page 2 2 INDUSTRY ANALYSIS ..............................................................................................................................3 CURRENT STATUS ....................................................................................................................................6 C URRENT S ITUATION ..................................................................................................................................6 Performance...........................................................................................................................................6 Missions, Objectives, and†¦show more content†¦Depending upon the industry segment, these firms specialize in different activities, from RD to design, manufacturing, assembly, logistics, distribution, sales, marketing, service, and support. Dell Computer Corporation is the focus of the case. The time of the Dell case is from 1994 to 1999. Michael Dell established Dell Computers in 1984, which captured a unique position in the personal computer (PC) industry. The company introduced the concepts of selling PCs directly to customers; offering custom configuration to all customers; and providing direct, toll-free technical support and next-day, on-site service. Dells SIC code is 3571. SIC 3571 establishments, such as Dell, primarily engage in manufacturing electronic computers. Electronic computers are machines which: (1) store the processing program or programs and the data immediately necessary for execution of the program; (2) can be freely programmed in accordance with the requirements of the user; (3) perform arithmetical computations specified by the user; and (4) execute, without human intervention, a processing program which requires them to modify their execution by logical decision during the processing run. Included in this industry are digital computers, analog computers, and hybrid digital/analog computers. Establishments primarily engaged in manufacturing machineryShow MoreRelatedDell Computer Corporation: Case Analysis778 Words   |  3 PagesDell Computer Corporation Case Study I. Central Issue Dell Computer Corporation has experienced tremendous growth since it was incorporated in 1984. The product largely responsible for the success of Dell Computer Corporation is Dells Direct Model, which is cost-efficient and customer-friendly in terms of its production and distribution. In the ever-changing market environment of today competitors are presenting challenges with products that are new and unique. However, there is one area thatRead MoreMatching Dell Case Analysis1679 Words   |  7 Pages 1. Synopsis After the emergence of personal computer in1990, Dell emerged as a strong business entity in the computing industry. With the advent of personal computing, the major players in the industry were IBM, Compaq and HP. Between 1994 and 1998, Dells growth was faster and twice its major rivals (IBM, Compaq, Gateway, and Hewlett- Packard). It provided high performance PC at a very low price. Through the introduction of Dells Direct Model, it enjoyed high competitive advantage and earnedRead MoreGlobal Computer Hardware Manufacturing Industry1603 Words   |  7 Pages TREATS Increase in competition– Currently Dell Wyse cloud connect does not have many direct competitors. Although it competes with traditional desktops and portable computers, there are not many companies that produce ultra-small, portable high definition and secure desktop on cloud access devices. A major treat for the company is that more players might enter the industry with similar products which could lead to further price competition forcing companies to lower their costs which wouldRead MorePresentation Chapters 3 51422 Words   |  6 PagesNicole Fiamingo’s Presentation MKT 730 – Marketing Research February 17, Dell Printer: â€Å"The New Kid On The Block† http://www.youtube.com/watch?v=42mNRePWIME Chapter 3 Research Design Marketing Research Proposal 1. 2. 3. 4. Executive Summary Background Problem Definition Approach to the problem 5. Research Design 6. Fieldwork/ Data Collection 7. Data Analysis 8. Reporting 9. Cost and Time 10.Appendices What the Research Design Includes 1. Define the information needed 2. Design the exploratoryRead MoreDell Case Study Strategic Managemen1426 Words   |  6 PagesCASE STUDY- DELL INC ASSIGNMENT #2 By: Muhammad Salman ( Syed Ahmed Farooq Wasti ( Kamran Ullah Khan ( References: www.apple.com, www.dell.com, www.hp.com, www.ibm.com Finance.yahoo.com, www.gateway.com, www.sec.gov/edgar.shtml )_______ )_______ )_______ Introduction †¢ Dell computer was founded by Michael Dell at age of twenty one in his dorm at the University of Texas, Austin. Initially the name of the company was PCs Ltd in 1984 but later it was changed to Dell Computer in 1987 whenRead More Dell SWOT Essay example1704 Words   |  7 PagesDell INC Executive summary Is the dells direct model working? Last year, the company gave up the PC market share lead to Hewlett-Packard. Dell was the only top computer company to lose worldwide PC market share. This analysis identified Dells problems and provided strategic moves for the PC maker firm. Company Background The company was founded in 1984 by Michael Dell, now the company is one of the worlds largest suppliers of personal computers and related products. It designs, developsRead MoreEssay on Dell Analysis1400 Words   |  6 PagesDell Analysis In spite of Dell’s Direct Model strategy, the company had lost any price advantage it had over its competitors. Dell also had an issue with channel inventory availability driven by the fact that their competitors were attempting to replicate their strategy. This was a large threat to the organization because they so heavily relied on just-in-time delivery of parts. Dell’s competitors faced many challenges to the direct distribution method, however. According to Exhibit 8 in theRead MoreCase Analysis on Dell, Inc.1521 Words   |  7 Pagesname is Natasha Mortimore and I have provided a detailed case analysis based upon â€Å"Dell, Inc. in 2006: Can Rivals Beat its Strategy?† In 1984, Michael Dell formed a company now known as dell, Inc. with a strategy to sell build-to-order computers directly to its customers. Customers would have to phone, fax, or order their custom built computers which eliminated the expense of middlemen known as resellers. Between the years of 1986-1993, Dell had to refine its strategy in order to gain market-credibilityRead MoreDell Direct and Not-so-Direct1390 Words   |  6 PagesWeek Six Case Analysis: Dell Direct and Not-So-Direct MRKT 5000 Online Course Julia Huelsmann Dell Direct and Not-So-Direct Case Summary: When the Texas-based Dell computer company started in 1984, its creator Michael Dell was interested in having a completely different distribution approach from his competitors. In order to keep costs low, minimize inventory costs and cater to customer needs, Dell sold directly to customers. By 1997, Dell’s distribution model was working extremelyRead MoreDell Case Study937 Words   |  4 Pagesone of the five generic competitive strategies is Dell employing? How well do the different pieces of Dell’s strategy fit together? In what way is Dell’s strategy evolving? ANSWERS As we know strategy can be define in many ways. Based on the former CEO of General Electric, He said that strategy means making clear-out choices about how to complete. So what are the elements of Dell’s strategy to be the worldwide leader in personal computer? Dell has few elements of strategy to achieve his goal

Ha3042 Taxation Law ABC Ltd Samples for Students †MyAssignmenthelp.c

Question: Discuss about the Ha3042 Taxation Law. Answer: Issue The issue is to ascertain the fringe benefits liability for the employer ABC Ltd for the non-cash benefits provided to employee Alan in the income year 2017. Further, the applicability of FBT liability needs to be calculated for the given scenarios. Rule The non-cash benefits which the employer has granted to the employer for the private utilization only would be termed as fringe benefits. These benefits extend the fringe benefits liability on the employer while no incremental tax burden is levied on employee (CCH, 2013). Mobile Handset Mobile Bill In accordance to the Section 58X of Fringe Benefits Assessment Act 1986, FBT liability would not be imposed on employer, if the employer has granted the mobile handset or any electronic device to employee in regards to do work related activities. Hence, the payment of handsets bill by employer would also not create any FBT liability on employer (Barkoczy, 2015). Payment of School Fee An expense incurred in paying school fee is considered to be a private nature expense of employee. When employer has paid this amount, then FBT liability would be imposed on employer under the aegis of expenses fringe benefits (Gilders et.al., 2016). FBT liability (payment of school fee) = FBT rate * Fee amount *Gross up rate FBT rate and Gross up rate are variables that depend on the underlying income year for which computation is being performed (Nethercott, Richardson and Devos, 2016). Meal Expense When employer hosts meal for business clients, employees or associated of employee and if the location of meal is not in the office area, then meal fringe benefits would be assumed to have been extended by the employer. It is necessary that the expense incurred must be higher than $300 or else no FBT liability would arise under the provision of minor fringe benefits exemption clause (Sadiq et.al., 2016). FBT liability under meal fringe benefits would be determined with the help of two methods furnished below: Actual Method 50-50 Split Method Brief discussions of these methods are outlined below: Actual Method According to this method, whole of the amount would be taken to find fringe benefits liability. Further, when meal has been hosted for employee (or /and their partners) then tax deduction would be applicable for employer during the taxable income computation. As, a result, the employer opts for paying FBT on the complete amount (Deutsch et. al., 2016). FBT liability (Meal fringe benefits) = FBT rate* Total meal expense* Gross up rate 50-50 Split Method As the name suggest, only half of meal expenses would be taken to find FBT liabilities. Therefore, to decrease the amount of FBT liabilities and take benefits, employer adopts this method when the meal has hosted for clients as no tax deduction applicable for meal expenses on clients and thus, the intent is to reduce the overall FBT liability (Woellner, 2014). FBT liability (Meal fringe benefits) = FBT rate* 50%* Total meal expense* Gross up rate Application Mobile Handset Mobile Bill It is apparent from the given facts that employer ABC Ltd has granted a mobile handset to Alan only for work related purpose. Therefore, under the applicability of section 58X of FBTAA 1986, extension of mobile handset would not be categorised as a fringe benefit and hence, no FBT liability would be levied on employer. Similarly, the mobile bill payment would also not be a fringe benefit because Alan does not make private calls from the handset. Payment of School Fee School fees payment by employer would create FBT liability on employer because it is a expenses fringe benefit. FBT liability (payment of school fee) = FBT rate * Fee amount *Gross up rate FBT rate (for FY2017) = 49% Fee amount = $20,000 Gross up rate (GST free, type 2 goods, FY2017) = 1.9608 FBT liability (payment of school fee) = 0.49 * 20000 * 1.9608= $19,215.84 Dinner Location of dinner hosted by ABC Ltd - Thai Restaurant (outside from office) It is apparent that ABC Ltd has extended meal fringe benefits and hence, FBT liability would be applicable on employer. 1st case 20 employee and respective partners Meal expense (for 40 people) = $6600 Meal expenses (only for 20 employees) = $3300 Spending incurred per employee = $3300/20 = $165 Expense is lower than $300 and therefore, minor fringe benefits exemption would be validated and FBT would not be created on employer. 2nd case 5 employees Meal expense (for 10 people) = $6600 Meal expenses (only for 5 employees) = $3300 Spending incurred per employee = $3300/5 = $660 Amount is higher than $300 and hence, FBT liability would impose on employer. Actual method FBT liability (Meal fringe benefits) = FBT rate* Total meal expense* Gross up rate FBT rate = 49% Total meal expense = $6600 Gross up rate (GST valid, type 1 goods, FY2017) = 2.1463 FBT liability (Meal fringe benefits) = 0.49 * 6600 *2.1463 = $ 6,941.1 3rd case Clients To reduce the FBT burden, ABC Ltd would choose 50-50 Split method. 50-50 Split method FBT liability (Meal fringe benefits) = FBT rate* 50%* Total meal expense* Gross up rate FBT liability (Meal fringe benefits) = 0.49* 0.5*6600 *2.1463 = $ 3,470.6 Conclusion Based on the above ground, it can be concluded that employer ABC Ltd is liable to pay fringe benefits tax liability only for school fees and for meal. There would no FBT liability arising for mobile handset extension and its payment under section 58X of FBTAA 1986. Also, the FBT liability for meal would depend on number of head counts and invitees. Issue The issue is to comment on the nature of the proceeds received from the liquidation of tennis courts and to find whether the derived income is ordinary income under section 6(5) of Income Tax Assessment Act 1997. Rule Assessable income would be derived by the taxpayer under the two sections of ITAA, 1997. Section 6(5) The income derived by the taxpayer from ordinary income source would amount to ordinary income. There is no direct mention of sources which highlights the exact source of ordinary income. Hence, verdict of law cases would be taken into account in order to find whether the income source is from ordinary concepts or not (Barkoczy, 2015). Income received from employment of taxpayer would generate ordinary income from personal exertion. Further, any skill (having market worth) of the taxpayer which contributes to the income of taxpayer would also result in ordinary income (CCH, 2013). Income of taxpayer received through the investment would be categorised as ordinary income. This can be rent income, dividends, interest and so forth (Gilders et. al., 2016). Income of taxpayer derived from the business action would be ordinary income. Further, it is noteworthy that the income generated from hobby would not be classified as ordinary income (Nethercott, Richardson and Devos, 2016).. Therefore, it is essential to differentiate between business action and hobby of taxpayer under the provisions of TR 97/11. Generally, profit driven action by the taxpayer is considered a business activity (Sadiq et. al., 2016). Section 15(15) The assessable income could also be derived through the isolated transaction made by the taxpayer mainly with the intention to profit. Hence, when the taxpayer who has performed any activity and involved in the isolated transaction in regards to derive profit, then in such scenario, the nature of the income would be assessable income (Deutsch et. al., 2016). The leading case for the testimony of this understanding is the Westfield Limited v. FCT (1991) FCA 97 case. The pre-requisite is having profit making intention as highlighted under TR 92/3 (Woellner, 2014). Application Relevant facts Peta is the concerned taxpayer who purchased a house located in Kew. The house is having two old tennis courts (poor conditions) at the back. The purpose of Peta is to stay in the house with her family members and to construct new units on the tennis courts and to liquidate them in future to derive profits. Local tennis club was keen to purchase the tennis courts from Peta and therefore, has extended an offer which included a pre-condition that she would have to restore the courts then only will they buy the tennis courts. Peta agreed to the offer and spent nearly $100,000 in the restoration work. She restored the two tennis courts and created fencing around them. The courts then were purchased by tennis club at a total consideration amount of $600,000. There is no proof which highlights that Peta has been running a business of tennis courts restoration and liquidation. Further, she has not worked for a firm which operates the business of tennis courts improvement and selling. Hence, it can be concluded that Peta has not derived the proceeds of $600,000 from ordinary income sources (personal, exertion, investment or business). Therefore, the income is not categorised as ordinary income under section 6(5), ITAA 1997. It can be seen that she has got involved in the restoration process which has resulted in huge profits to her. In this regards, she has made an isolated transaction of $600,000 only to earn profit. Hence, the income is assessable income under the provisions of section 15(15), ITAA 1997. Conclusion It can be cited that income of $600,000 is not ordinary income under section 6-(5). However, none the less, it still would be covered under assessable income as it falls under s. 15(15), TIAA 1997. References Barkoczy,S. 2015, Foundation of Taxation Law 2015, 7thed., North Ryde: CCH Publications CCH 2013, Australian Master Tax Guide 2013, 51st ed., Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P., and Snape, T. 2016, Australian tax handbook 8th ed., Pymont: Thomson Reuters, Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. 2016, Understanding taxation law 2016, 9th ed., Sydney: LexisNexis/Butterworths. Nethercott, L., Richardson, G. and Devos, K. 2016, Australian Taxation Study Manual 2016, 4th ed., Sydney: Oxford University Press Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016 ,Principles of Taxation Law 2016, 8th ed., Pymont:Thomson Reuters Woellner, R 2014, Australian taxation law 2014, 7th ed., North Ryde: CCH Australia

Winter Storm free essay sample

Winter storm From Wikipedia, the free encyclopedia Jump to: navigation, search Snowstorm redirects here. For other uses, see Snowstorm (disambiguation). A winter storm is an event in which the dominant varieties of precipitation are forms that only occur at cold temperatures, such as snow or sleet, or a rainstorm where ground temperatures are cold enough to allow ice to form (i. e. freezing rain). In temperate continental climates, these storms are not necessarily restricted to the winter season, but may occur in the late autumn and early spring as well. Very rarely, hey may form in summer, though it would have to be an abnormally cold summer, such as the summer of 1816 in the Northeast United States of America. In many locations in the Northern Hemisphere, the most powerful winter storms usually occur in March (such as the 1993 Superstorm) and, in regions where temperatures are cold enough, April. Approaching winter storm in Salt Lake City. We will write a custom essay sample on Winter Storm or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Snowstorms are storms where large amounts of snow fall. Snow is less dense than liquid water, by a factor of approximately 10 at temperatures slightly below freezing, and even more at much colder temperatures. citation needed] Therefore, an amount f water that would produce 0. 8 in. (2 cm. ) of rain could produce at least 8 in (20 cm) of snow. Two inches of snow (5 cm. ) is enough to create serious disruptions to traffic and school transport (because of the difficulty to drive and maneuver the school buses on slick roads). This is particularly true in places where snowfall is uncommon but heavy accumulating snowfalls can happen (e. g. , Atlanta, Seattle, London, Dublin, Canberra, Vancouver and Las Vegas). In places where snowfall is common, such as Utica, Detroit, Denver, Ottawa, Montreal, Quebec City, Chicago, Pittsburgh, Buffalo, NY, Toronto and Minneapolis, such small snowfalls are rarely disruptive, because winter tires are used, though snowfalls in excess of 6 in (1 5 cm) usually are. A massive snowstorm with strong winds and other conditions meeting certain criteria is known as a blizzard. A large number of heavy snowstorms, some of which were blizzards, occurred in the United States during 1888 and 1947 as well as the early and mid-1990s. The snowfall of 1947 exceeded two feet with drifts and snow piles from plowing that reached twelve feet and for months, temperatures did not rise high enough to melt the snow. The 1993 Superstorm was manifest as a blizzard in most of the affected area. Large snowstorms could be quite dangerous: a 6 in. (1 5 cm. ) snowstorm will make some unplowed roads impassible, and it is possible for automobiles to get stuck in the snow. Snowstorms exceeding 12 in (30 cm) especially in southern or generally warm climates will cave the roofs of some homes and cause the loss of power. Standing dead trees can also be brought down by the weight of the snow, especially if it is wet or very dense. Even a few inches of dry snow can form drifts many feet high under windy conditions. Dangers of Snow snow brings secondary dangers that can affect us thoroughly if we are near the place. Mountain snowstorms can produce cornices and avalanches. An additional danger, following a snowy winter, is spring flooding if the snow melts suddenly due to a dramatic rise in air temperature. Deaths can occur from hypothermia, infections brought on by frostbite or car accidents due to slippery roads. Fires and carbon monoxide poisoning can occur after a storm causes a power outage. There are also several cases of heart attacks caused by overexertion while shovelling heavy wet snow. Wintry showers or wintry mixes Many factors influence the form precipitation will take, and atmospheric temperatures are influential as well as ground conditions. Sometimes, near the rain/ snow interface a region of sleet or freezing rain will occur. It is difficult to predict what form this precipitation will take, and it may alternate between rain and snow. Therefore, weather forecasters Just predict a wintry mix. Usually, this type of precipitation occurs at temperatures between -2 oc and 2 oc (28 OF and 36 OF). Heavy showers of freezing rain are one of the most dangerous types of winter storm. They typically occur when a layer of warm air hovers over a region, but the ambient temperature is near O oc (32 OF), and the ground temperature is sub-freezing. A storm in which only roads freeze is called a freezing rain storm; one resulting in widespread icing of plants and infrastructure is called an ice storm. While a 10 cm (4 in) snowstorm is somewhat manageable by the standards of the northern United States and Canada, a comparable 1 cm (0. 4 in) ice storm will paralyze a region: driving becomes extremely hazardous, telephone and power lines are damaged, and crops may be ruined. Because they do not require extreme cold, ice storms often occur in warm temperature climates (such as the southern United States) and cooler ones. Ice storms in Florida will often destroy entire orange crops. Notable ice storms include an El Niho-related North American ice storm of 1998 that affected much of eastern Canada, including Montreal and Ottawa, as well as upstate New York and part of New England. Three million people lost power, some for as long as six weeks. One-third of the trees in Montreals Mount Royal park were damaged, as well as a large proportion of the sugar-producing maple trees. The amount of economic amage caused by the storm has been estimated at $3 billion Canadian. The Ice Storm of December 2002 in North Carolina resulted in massive power loss throughout much of the state, and property damage due to falling trees. Except in the mountainous western part of the state, heavy snow and icy conditions are rare in North Carolina. The Ice Storm of December 2005 was another severe winter storm producing extensive ice damage across a large portion of the Southern United States on December 14 to 16. It led to power outages and at least 7 deaths. In January 2005 Kansas had been declared a major disaster zone by President George W. Bush after an ice storm caused nearly $39 million in damages to 32 counties. Federal funds were provided to the counties during January 4-6, 2005 to aid the recovery process. [1] The January 2009 Central Plains and Midwest ice storm was a crippling and accumulation, and a few of inches of snow on top it. This brought down power lines, causing some people to go without power for a few days, to a few weeks. In some cases, some didnt see power for a month or more. At the height of the storm, more than 2 million people were without power. Graupel Ice crystals fall through a cloud of super-cooled droplets-minute cloud droplets that ave fallen below freezing tempature but have not frozen. The ice crystal plows into the super-cooled droplets and they immediately freeze to it. This process forms graupel, or snow pellets, as the droplet continues to accumulate on the crystal. The pellets bounce when they hit the ground. Ice pellets Main article: Ice pellets Out ahead of the passage of a warm front, falling snow may partially melt and refreeze into a frozen rain drop before it reaches the ground.