Saturday, November 30, 2019
Theology Of Love Or Hate Essays - Christology,
Theology Of Love Or Hate Theology of Love or Hate? ?I make seeking my salvation the main business of my life.? (editor, Perkins. 103). At the time of the preceding statement, Jonathan Edwards neither had a full understanding of God's redeeming love or the ability to convey the simplicity of salvation through the love of Jesus Christ. It is improper and unscriptural to imply that an individual must make the quest for eternal life a prolonged and protracted journey. This places the salvation experience, or the eternal life goal, in the same class as it would the lifetime crusade of a physician desiring to help and heal others. Jesus said in the gospel according to St. John 3:16-17 (NIV), ?For God so loved the world that he gave his one and only Son, that whoever believes in Him shall not perish but have eternal life. For God did not send his Son into the world to condemn the world, but to save the world through him.? Yes, there is Divine judgement just as there has been since man's first fall in the Garden of Eden. However, one must remember that before judgement, there was love. God made man and woman perfect. Sin re quired judgement be placed on man. God's love lingered with man. Nevertheless, before the first raindrop of the ?great flood? fell, God would again judge the world by his own law. Notwithstanding, God's love was first shown to all inhabitants of the earth. When man rejected that love, judgement followed. As it is with any father, God does discipline his children. He disciplines, but with a loving hand. Edwards continually used phrases such as ?always exposed to destruction,? ?sudden unexpected destruction,? ?anger and wrath of God,? and ?the dreadful pit of the glowing flames of the wrath of God.? This does not present the New Testament message of Jesus' love. Prior to Jesus' birth in that small stable in Bethlehem, the only means of atonement for sin was through the blood of a sacrifice. When Jesus took his first breath the old law of God ceased, and the new law began. Although there would be a thirty-three year wait for a resurrected savior, God's love, not hate, was alive, walking the streets, and offering something that would now be free: eternal life through the Son. The ?black clouds of God's wrath,? as Edwards termed it, would be absent until the last breath would be exhaled on the cross, the skies would become dark, and an earthquake happened. When God turned his back on his own Son there had taken place an exhibition of love on the grandest scale. I feel that Edwards, with all of his good intentions, was attempting to do again what the Puritans had failed at doing. He was trying to frighten his listeners out of hell instead of loving them into heaven. He was, in my estimation, saying, ?You are too stupid to see it. Let me tell you what God wants you to hear. Believe me because I am a godly man, and you are not.? In chapter three of St. John, Jesus began his talk with Nicodemus three times with ?Verily, verily, I say unto you (John 3:3, 5, 11). I take pleasure from the manner in which the new international version (NIV) of the Bible translates it. It reads; ?I tell you the truth ?I tell you the truth ?I tell you the truth Jesus was speaking. John 3:16-17 speaks of God's love for man. As a matter of fact, it shows the type of love that Jesus spoke of when he said in John 15:13, ?Greater love hath no man than this that he lay down his life for his friends.? It would take a father's love for me to die for my son or daughter. Notwithstanding, God would lay down the life of his own Son. It was to be done for a people who would spit on him, beat him, berate him, and hang him to die. It required not hate but a godly amount of love. Edwards was failing to proclaim this. God's message was and is that of love and life for the spiritually lost. The ?fierceness,? ?anger,? or ?fury? of
Tuesday, November 26, 2019
Unique Ways to Celebrate Graduation
Unique Ways to Celebrate Graduation Graduating from an online university or college can be surprisingly depressing. Youââ¬â¢ve worked hard, done well in your classes, and have truly earned your degree. But, without the traditional cap-throwing, gown-wearing, sappy music-playing graduation ceremony, finishing coursework can sometimes feel anticlimactic. Donââ¬â¢t let that get you down. Many online graduates find their own way to celebrate. Viewing some unique graduation celebration ideas may inspire you to mark the occasion in a special way. Throw Your Own Ceremony or Party Even if you canââ¬â¢t attend a traditional graduation ceremony, host your own. Choose a theme, send out invitations, and celebrate your accomplishments with your best friends. Display your diploma on the wall to mark this important milestone and show interested guests. Spend the evening with upbeat music, good food, and interesting conversation, letting those closest to you know that you did, indeed, graduate, and you are in the mood to celebrate. Take a Trip Chances are that youââ¬â¢ve put off some of your vacationing desires to finish your educational commitments. Now that youve completed your online studies, youre not bound by a scheduled graduation ceremony. Since youââ¬â¢re finished with school, take some time to do what youââ¬â¢ve always wanted. Whether itââ¬â¢s a cruise of the world, a vacation to Maui, Hawaii, or a weekend at a local bed and breakfast, you deserve it. Theres no better way to celebrate your graduation than lying on a beautiful beach or enjoying breakfast in bed in a cottage nestled in the woods. Splurge on a Career-Related Activity While you were busy studying, you may have passed up going to an amazing business conference, skipped becoming a member of an elite art museum, or forgone subscribing to a career journal because you needed to spend your money and devote your time to your schooling. If so, now is your chance to celebrate by ordering tickets, planning your trip, or signing up. Not only will you enjoy it, but it may provide unexpected opportunities to progress in your field of work. Renovate Your Study Since youââ¬â¢ve finished with the late nights on the computer and removed the ââ¬Å"Stay Outâ⬠signs from your door, take the opportunity to redecorate the room (or corner) youââ¬â¢ve used to study. If you have a large space, consider turning it into a parlor for entertaining, home theater, game room, or home spa. Or, if you made your homework habitat in a little corner of the house, redecorate it with artwork, famous quotes, or posters to inspire you in your career. Give Backà Youââ¬â¢ve had amazing opportunities, and your new degree promises to bring even more chances for exciting experiences. Find a way to give back to your community. Think about volunteering at a local school, dishing out at a soup kitchen, tutoring students at the library, or reading at a neighborhood senior center. Sponsor an orphan in the U.S. or in a foreign country or become a member of a civil rights group. Whatever you choose, giving back is sure to offer real personal satisfaction to add to your hard-earned degree.
Friday, November 22, 2019
Adjudication, the legal process of resolving a dispute
The formal giving or pronouncing of a judgment or decree in a court proceeding; also the judgment or decision was given. The entry of a decree by a court in respect to the parties in a case. It implies a hearing by a court, after notice, of legal evidence on the factual issue(s) involved. The equivalent of a determination. It indicates that the claims of all the parties thereto have been considered and set at rest.Three types of disputes are resolved through adjudication: disputes between private parties, such as individuals or corporations; disputes between private parties and public officials; and disputes between public officials or public bodies. The requirements of full adjudication include notice to all interested parties (all parties with a legal interest in, or legal right affected by, the dispute) and an opportunity for all parties to present evidence and arguments. The adjudicative process is governed by formal rules of evidence and procedure. Its objective is to reach a reasonable settlement of the controversy at hand. A decision is rendered by an impartial, passive fact finder, usually a judge, jury, or administrative tribunal. The adjudication of a controversy involves the performance of several tasks. The trier must establish the facts in controversy, and define and interpret the applicable law, or, if no relevant law exists, fashion a new law to apply to the situation. Complex evidentiary rules limit the presentation of proofs, and the Anglo-American tradition of Stare Decisis, or following precedents, controls the outcome. However, the process of applying established rules of law is neither simple nor automatic. Judges have considerable latitude in interpreting the statutes or case law upon which they base their decisions.A hearing in which the parties are given an opportunity to present their evidence and arguments is essential to an adjudication. The Anglo-American law presumes that the parties to the dispute are in the best position to know the facts of their particular situations and develop their own proofs. If the hearing is before a court, formal rules of procedure and evidence govern; a hearing before an Administrative Agency is generally less structured.Following the hearing, the decision maker is expected to deliver a reasoned opinion. This opinion is the basis for review if the decision is appealed to a higher tribunal (a court of appeals). It also helps ensure that decisions are not reached arbitrarily. Finally, a well-reasoned opinion forces the judge to carefully think through his or her decision in order to be able to explain the process followed in reaching it. Adjudication of a controversy generally ensures a fair and equitable outcome. Because courts are governed by evidentiary and procedural rules, as well as by stare decisis, the adjudicative process assures litigants of some degree of efficiency, uniformity, and predictability of result.
Wednesday, November 20, 2019
Phase 5 Individual Project (LOG676) Coursework Example | Topics and Well Written Essays - 3250 words
Phase 5 Individual Project (LOG676) - Coursework Example They at times require security. Logistics is, therefore, the process aimed at controlling efficient flow of goods and services from the point of origin to their final destination especially to the customer through a well-planned process. For example, the integrated logistics management system is an information system that is web-based, well designed to upgrade the supply system in the state department where the entry of data is allowed one at a time. It also ensures security and openness in the sharing of information. It ensures efficient management of the flow of materials and equipment. The logistics supply can either deal with tangible items such as movement of materials, or equipment from their point of origin to the consumption point. It can also deal with abstract like; information, energy, particles, and time in the aim of making sure that the organization achieves its target to satisfy the customers or the corporations they target. Logistics of tangible items follows integration of the flow of information, handling of material goods, products production, and their packaging, transportation of the produced goods to customers or to warehousing and at the security. Logistics is, therefore, the process aimed at controlling efficient flow of goods and services from the point of origin to their final destination especially to the customer through a well-planned process. For example, the integrated logistics management system is an information system that is web-based and well-designed to upgrade the supply system in the state department where the entry of data is allowed one at a time. It also ensures security and openness in the sharing of information. It ensures efficient management of the flow of materials and equipment. The reflection of an organization or a countryââ¬â¢s logistics is based on the customs clearance process efficiency, infrastructure used in relation to transport, the quality of trade, the logistics services quality, the ease of
Tuesday, November 19, 2019
Personality Essay Example | Topics and Well Written Essays - 750 words - 1
Personality - Essay Example ââ¬Å"The Naked Faceâ⬠demonstrates that personality and physical appearance directly influence each other through their two-way feedback system. Paul Ekman, a psychologist from San Francisco, studied human facial expressions with Wallace Friesen. They contacted Silvan Tomkins, another professor of Psychology at Princeton and Rutger. Ekman showed Tomkins close-up pictures of two tribes, the peace-loving South Fore and the hostile and homosexuality-practicing Kukukuku (Gladwell 3). Tomkins correctly interpreted the personalities of these two tribes, when he said that the South Fore were ââ¬Å"a sweet, gentle people, very indulgent, very peaceful," while the Kukukuku were ââ¬Å"violent, and there is lots of evidence to suggest homosexualityâ⬠(Gladwell 3). ... These researchers also studied medical textbooks that identified facial muscles, and they determined the specific muscular movements that the face can produce. They recognized forty-three movements and labeled them as ââ¬Å"action units or A.U.â⬠(Gladwell 3). After that, they wrote the Facial Action Coding System, or FACS, which included all A.U. and the rules for ââ¬Å"readingâ⬠them. Their study emphasizes that it is possible to know who people are from their faces only. Their research reveals another perplexing finding: people's expressions also affect their body. When people consciously project happiness, their bodies also show signs of happiness: ââ¬Å"In the facial-feedback system, an expression you do not even know that you have can create an emotion you did not choose to feelâ⬠(Gladwell 5). Friesen and Ekman implicate that appearance can also influence people's emotions, and perhaps their personalities too. ââ¬Å"The Story of My Bodyâ⬠disagrees with ââ¬Å"The Naked Face,â⬠because it believes that physical appearance can impact personality, only when people allow it to. Cofer says that as a child, she was quite bony and small compared to American or white counterparts. As a result, her peers called her ââ¬Å"Skinny Bonesâ⬠and ââ¬Å"The Shrimp.â⬠Even when people taunted her, however, she remained emotionally strong, because she focused on her academic skills instead. She decided to be a ââ¬Å"brainâ⬠and not an athlete. Still, how people saw her also shaped her personality. For instance, when Cofer had chicken pox, she scratched them and had permanent scars all over her face. A nurse told her that her scars would ââ¬Å"alwaysâ⬠seem to other people that ââ¬Å"a mad cat had plunged its claws deep into [her] skin.â⬠This remark made her feel inferior and she
Saturday, November 16, 2019
A Historical Look at U.S. GAAP Essay Example for Free
A Historical Look at U.S. GAAP Essay ABSTRACT This paper discusses the historical development of generally accepted accounting principles through its contributing sources from 1930 to the present. U.S. Businesses had been using double entry accounting since the 1800s yet no uniform accounting practices had been introduced until the American Institute of Accountants (AIA) recommended to the New York Stock Exchange in 1932, â⬠¦Ã¢â¬ five broad principles of accounting which have won fairly general acceptanceâ⬠¦Ã¢â¬ , (Zeff, 2005, para. 4). In which, the terms ââ¬Å"fairly presentâ⬠and ââ¬Å"in accordance withâ⬠were first used followed up with ââ¬Å"generally accepted accounting principlesâ⬠. Later, a sixth principle was approved. These recommendations were based on the three assumptions that all business transactions were apart from the business owner, all transaction currencies measured in the US dollar, the assumption of time and the matching principle. Thus establishing a foundation of which all future accounting principles are based. The AIA formed the Committee on Accounting Procedures (CAP) to publish Accounting Research Bulletins (ARB) on GAAP under the authority of the Security and Exchange Commission (SEC) created by the Securities Act of 1934. The CAP was later reorganized into the Accounting Principles Board (APB) that issued Opinions between 1959 and 1973. The Financial Accounting Standards Board (FASB) has been the source for private sector generally accepted accounting principles since 1973. Input by the private sector has been crucial to the development of GAAP since 1930. Historically, GAAP is influenced by the business condition and public interest. The Great Depression left the public with little faith in the private sector. Although the knowledge and experience of businesses would be consulted for standards; businesses were not trusted to set and regulate accounting standards. A common practice in the 1920s was to adjust asset values upward to the highest market value arguably misleading investors prior to the 1929 crash (Zeff, 2005, para. 10). In response, CAP and the SEC strongly mandated historical cost accounting as the acceptable basis of reporting. Shortly after, the U.S. was brought into WWII directing the CAPââ¬â¢s focus to issues pertaining to war time accounting. In addition, the CAP addressed the issues of the exclusion of unrealized profit from income, the use of capital surplus to offset losses, and notes and accounts receivable from officers, employees, and affiliated companies. The most notable item during the CAPââ¬â¢s tenure summed up was its ARBs issued in response to congressââ¬â¢s decision permitting companies to use the LIFO inventory method. This was a rare instance that tax policy influenced GAAP and was initially directed to companies purchasing natural metals because the FIFO method was equated to higher income taxes due to the time lapse between the assetââ¬â¢s acquisition and sale (Zeff, 2005). The method was available to all industries in 1939. While CAP was praised for addressing questionable reporting practices prior to the crash; it was mostly labeled as weak by critics for failing to set a uniform accounting framework to mitigate comparability issues. At the advice of the AIA, now known as the AICPA, the Accounting Principles Board replaced the CAP. ARB 43 was quickly published to restate all Accounting Research Bulletins and eliminate any superseded ARBs. The research driven APB published 31 opinions. The first few answered reporting questions regarding the investment credit per the Revenue Act of 1962 allotting businesses a credit for a ââ¬Å"â⬠¦specified percentage of the cost of certain depreciable assets placed into service after 1961â⬠(FASB, 1962, para.1). The board concluded that the credit may be recorded as an offset to net income over the assetââ¬â¢s life or as a reduction in acquisition cost during the period it occurred. This is important because it is a conceptual precursor to todayââ¬â¢s section 179 and bonus depreciation credits of which most small and medium sized businesses depend on and consider when determining capital investments. All opinions regarding credits and other tax reporting issues were later superseded by the FASBââ¬â¢s statement number 109, Accounting for Income Tax. Many of the APBââ¬â¢s remaining opinions dealt with emerging issues brought about by the postindustrial economy. For instance, the board developed guidelines for intangible assets such as goodwill, the equity method of accounting for common stock, accounting for employee stock options, the reporting of extraordinary items in the income statement, and set the criteria to use pooling of interest or the purchase method in business combinations. The most controversial accomplishment of the APB was its 1970 publication Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. The boardââ¬â¢s issuance of this as a non-authoritative ââ¬Å"standardâ⬠rather than opinion was met with negative criticism as it failed to commit to any conceptual framework solutions and reaffirmed the fundamental disagreement among members on this topic. The board was soon after dissolved and replaced by the FASB with new, independent members in 1973. Nearly all APB Opinions were superseded by FASB statements (FAS) at different points in time. The FASB remains the authoritative source for private sector accounting practices today. The Sarbanes Oxley Act of 2002 restated the FASBââ¬â¢s position in setting accounting standards. The FASB does not have the authority to enforce standards. The responsibility has always been with managers to prepare and file financial statements in accordance to GAAP with the SEC. Auditors, overseen by the Public Company Accounting Oversight Board (PCAOB), issue opinions on the conformity and accuracy of the financial statements. The role of auditors has become increasingly crucial in the post Enron era. The FASB remains committed to addressing any deficiencies in the reporting process and meeting regularly with the PCAOB and SEC to prevent future financial disasters. Probably the most serious issues to date addressed by the FASB resulted from the subprime mortgage crisis and the subsequent financial crisis of 2008. According to Leslie Seidman (2011), chairman of the FASB, high profile controversy relating to the determination of the fair value of assets and liabilities in an illiquid market prompted the issuance of FAS 157, Fair Value Measurements. Effective November 2007, the standard expanded disclosure for fair value measurements and included changes in fair value practice ââ¬Å"â⬠¦ for certain entitiesâ⬠(FASB, 2006, para. 1). The FAS 133 released in January 2008 provided new and additional guidance on derivatives and designated a team within the FASB to assist with statement implementation. The FASB works to ââ¬Å"harmonizeâ⬠the previously mentioned standards and all others with International Financial Reporting Standards (IFRS). Discussion of international accounting principles has occurred for decades and an International Accounting Standards Committee (IASC) has existed since 1973. It was not until the 1990s when globalization motivated the FASB to deliberate a strategic plan for international activities. In 2002, the FASB and IASB started collaborating to ââ¬Å"convergeâ⬠US GAAP and International Accounting Standards. A memorandum of understanding was released by the two boards in 2006 and amended in 2008. In 2011, the FASB sent a letter to the IFRS Foundation Trustees describing its views on many key issues. The FASB continues to balance long term IASB projects with its work on issues relating to US GAAP. REFERENCES Financial Accounting Standards Board. (1962). APB 2: Accounting for the ââ¬Å"Investment Creditâ⬠. Retrieved from http://www.fasb.org/cs/BlobServer?blobkey=idblobwhere=1175820900137blobheader=application%2Fpdfblobcol=urldatablobtable=MungoBlobs Financial Accounting Standards Board. (2006). Summary of Statement No. 157. Fair Value Measurements. Retrieved from http://www.fasb.org/summary/stsum157.shtml Financial Accounting Standards Board. (2012). International Convergence of Accounting Standards ââ¬âOverview. IASB-FASB Update Report. Retrieved from http://www.fasb.org/jsp/FASB/Page/SectionPagecid=1176156245663 Seidman, L.F. ââ¬Å"The Role of the Accounting Profession in Preventing Another Financial Crisis.â⬠U.S. Senate Banking, Housing, and Urban Affairs Subcommittee on Securities, Insurance, and Investment [Testimony]. FASB. April 6, 2011. Zeff, S. A. (2005). The Evolution of U.S. GAAP: The Political Forces behind Professional Standards. The CPA Joural, Retrieved fro m http://www.nysscpa.org/cpajournal/2005/105/infocus/p18.htm
Thursday, November 14, 2019
Organ Donors Must Not be Paid Essay -- Argumentative Persuasive Argume
Organ Donors Must Not be Paid à à à Today, medical operations save lives around the world, a feat that surely would surprise our ancestors. Many operations replace defective organs with new ones; for new organs to be ready to be implanted there need to be organ donors. We are not so advanced a society that we can grow replacement organs. Thousands of organ donors in the United States every year are seen as doing the most noble of deeds in modern civilization, and most of the time death has to occur before the organ can be used. Now, though, some are suggesting that organ donorsââ¬âor their beneficiariesââ¬âshould be paid for their donations. This should not happen, as it creates a strain on the already tight national budget, forces implications of illegal organ sales, and even complicates the word ââ¬Å"donor.â⬠à à à à For a society to consider paying organ donors, it must first have enough money to pay them. Where does the money come from? Hospitals cannot be expected to give any money away, especially an amount to compensate for an organ that a person will never get back, so the obvious s...
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