The Epistles to the Corinthians Essay Example | Topics and Well Written Essays - 1750 words

The Epistles to the Corinthians - Essay Example Although Paul is considered to have been one of the most accessible of early church figures, he has nevertheless proven difficult to identify in terms of who he was as a man.   Attempting to define Paul, author Victor Paul Furnish (1994) identifies two Pauls, one identified in his relation within the church and one identified in his historical context.   Within the church, he is determined to be the apostle for the Gentiles as Colossians highlights his function as a missionary to them and as Ephesians grants them equal status with the Jews as beneficiaries of the promises of Christ (Beker, 1991: Chs. 3 & 4).   Historically, there is evidence that Paul was a Pharisee prior to embarking upon his missionary work, but this provides less information than one might otherwise assume (Saldarini, 1988).   â€Å"Precisely as a Jew, and subsequently as a Jewish Christian, he [Paul] was also very much a man of the Hellenistic age: apparently trained in the subjects that constituted the lower and middle levels of Hellenistic education, clearly at home among the socially elite of urban society, both willing and able to engage the religious and intellectual concerns of the non-Jewish world† (Furnish, 1994: 11).   Combining these two viewpoints, Furnish indicates that Paul was a man of tremendous but practical conviction.   He had a firm grasp on his faith and beliefs, but was cognizant of the need to adapt the message to suit the needs of the audience.   He consistently placed his orations on the level of his opinion or interpretation.

Target Market Essay Example | Topics and Well Written Essays - 500 words

Target Market - Essay Example From a layman’s point of view, the governmental and institutional sectors provide good growth opportunities. However, on a broader horizon, it can be seen that world markets other than USA provide exponential growth opportunities. These regions include Pakistan, the 2nd largest consumer of CNG vehicles where government has heavily invested in the CNG infrastructure, Bangladesh and India. Due to the increased environmental awareness amongst the target market and the technological innovations which have improved the quality and efficiency of CNG buses to match the diesel buses. Moreover, the experience of Argentina and Pakistan has shown that it is tried and tested and the investment of the investors will not sink. Moreover, it would save the huge bill on fuel and is economical. The present hike in fuel prices (petrol and diesel) is another factor which is in favor of converting fleets to CNG powered vehicles. The common observation is that even though the capital investment on a CNG bus might be US $ 25000 expensive as compared to traditional diesel buses, but the savings due to fuel economy are enough to cover up this gap in as small a time frame as 1 year. Moreover, CNG, contrary to traditional belief, has been proven to be a safe and hazard proof fuel. Considering the above now is the perfect timing to enter into this sector. Considering the above statistics, it can be concluded that Asian markets are the fastest growing markets for the CNG industry. The North and South American regions together hold immense unexploited potential and growth is expected in upcoming years. Growing global markets: the greatest opportunity for CNG Buses is the dynamic growth being experienced in the CNG sector in economies like Latin America (Argentina, Brazil), Pakistan, India, Bangladesh and Thailand. Awareness in Institutional Clients: Over a period of years, the environmental awareness has been increasing. This is

Digital Journalism Assignment Example | Topics and Well Written Essays - 1500 words

Digital Journalism - Assignment Example Many years ago before the development of radios, televisions, newspapers or cellphones, people used the traditional methods of communication. These methods were nevertheless inefficient and many people didn’t receive the information. Years on, technology was advanced and newspapers and the use of telegrams were established. After that, technology continued to advance until the present day, where technology has grown and advanced further making it possible for many people get information anywhere and everywhere (Pavlik, 2008). Technology can therefore be referred to as a driver that has changed journalism for the past two decades and continues to transform it. The development of journalism attempts to deal with dynamic growth of developing and developed nations. Digital technology has designed journalism in many different ways. Many countries have developed new forms of media technologies like radio and televisions, which has been possible because of development of cables television, as well as high definition and digital television (Pavlik, 2008). Another significant development was the rise of internet and the World Wide Web that has created access to any information, radically raising technology for the past decades. This new form of digital journalism has brought the global market close together and it has given people the platform to get access to information. The developments of mobile phones and handsets have been among the most significant developments in journalism. This is because they have widened the access of information and news to people all over the world. The most significant development of journalism is the quick access to internet; this has been possible due to its availability and the low cost.

Tracking Legislation in Northern Virginia (ie Fairfax, Arlington, Essay

Tracking Legislation in Northern Virginia (ie Fairfax, Arlington, Alexandria) (Issues Transportation, Immigration, Guns, Taxes) - Essay Example The bill also removes a subsection that makes offenses in the rest of the section secondary offenses. This bill simply means that Virginia drivers ages 15, 16 and 17 will not be able to talk, send text, messages or snap photos with a phone while driving on Virginia roads. This ban, designed to reduce accidents, also will apply to hands-free devices but will allow teens to use a phone during an emergency. This HB 942 affects me and all the young road drivers who pass by the highways and roads of the State of Virginia. The bill puts a limit on the number of passengers one can bring with and it also institutes a driving clinic for errant young drivers. The first major provision of the bill states that "whenever the driving record of a person less than 19 years old shows that he has been convicted of committing, when he was less than 18 years old, (i) an offense for which demerit points have been assessed or are assessable under Article 19 ( 46.2-489 et seq.) of this chapter or (ii) a violation of any provision of Article 12 ( 46.2-1091 et seq.) or Article 13 ( 46.2-1095 et seq.) of Chapter 10 of this title, the Commissioner shall direct such person to attend a driver improvement clinic." The second major provision states that "If any person less than 19 years old is convicted a second time of committing, when he was less than 18 years old, (i) an offense for which demerit points have b een assessed or are assessable under Article 19 ( 46.2-489 et seq.) of this chapter or (ii) a violation of any provision of Article 12 ( 46.2-1091 et seq.) or Article 13 ( 46.2-1095 et seq.) of Chapter 10 of this title, the Commissioner shall suspend such person's driver's license or privilege to operate a motor vehicle for 90 days. Such suspension shall be consecutive to, and not concurrent with, any other period of license suspension, revocation or denial. The initial license issued to any person younger than 18 years of age shall be deemed a provisional driver's license. Until the holder is 18 years old, a provisional driver's license shall not authorize its holder to operate a motor vehicle with more than one passenger The general public is helped positively by this new bill since it reinforces the importance of road safety among Virginia' young drivers. The bill has a negative impact on young drivers since they have to forego the convenience of using wireless devices while driving. However, if one takes the importance of road safety at heart, the young people also benefit in terms of lives saved and the preservation of private property arising from damage due to potential road accidents. The main goal of a traffic safety program is dedicated to saving lives and reducing injuries by preventing traffic crashes in Virginia. The aim is the maximum protection of the driving public. The success of these efforts is seen in the number of lives saved and the injuries prevented. Traffic fatalities were identified as the leading cause of death, especially for young people between the ages of four and 34. The "years of life lost" as a result of these terrible events make their social costs particularly high. Many of these tragic losses of lives could have been prevented with better traffic safety bills. Virginia Governor Timothy M. Kaine wants more traffic safety bills in order to reduce accidents and injuries due to erring drivers. Traffic safety is an important issue since Virginia had suffered from many traffic accidents which had resulted in the loss of many lives. For instance, Virginia's 2004 rate of 1.17 fatalities per 100 million vehicle-miles of travel was lower than the national average of 1.44 per 100

Video Case Study Write ups Essay Example | Topics and Well Written Essays - 250 words

Video Case Study Write ups - Essay Example In this video, the host focused on gathering information from various sets of masses like peasants, millionaires, drag queens, students and many others. The central theme of the video is that as compared to the previous decades, the modern day Chinese masses is interested in graduating to a better life by making more money through their own method of working hard. It is interesting to point out that the video documentary brings into notice the relation of Chinese prosperity and American policy changes in the business front. Many well known companies like Ethan Allen, Wal-Mart as well as other well known retailers of the US market have focused on outsourcing their production lines in order to cut costs and generate high profit margins over the years. While this in turn promotes job loss in the American shores, yet it provides generates jobs as well as related economic prosperity in the Chinese market

Beginning The Audit Report Essay Example for Free

Beginning The Audit Report Essay I would like to thank you for vesting your company and trust in our firm to be your auditors. In this letter an explanation of the general terms and the process of our audit will be defined. This is only an educational purpose letter and is not an agreement. THE AUDIT PROCESS An audit is an examination and review of companies financial statements. The examination is performed with a view to portray an opinion of whether the companies financial statements prove a true and fair statues of the company. Auditing the activities of the company will be planned, executed properly and thoroughly reviewed to assure that all statements are in compliance with laws and regulations. The following is the process as to which our firm will be conducting the audit: We have a strict clientele screening process, once the screening process of  the company is concluded and confirms that youre company is an acceptable client we will proceed with the next step in the process. Once the screening process is passed we might need to contact the companies previous auditor and have agreed consent from them to proceed. If the previous auditor does not consent or if your company does not allow us authority to contact he previous audit our firm will not perform the audit in your company. After all consents have been given there will be an audit engagement letter that will be issued to your company, which would represent the agreement between your company and our firm. The agreement would give the fundamental basic terms of the way the audit will be performed and what expectations of the firm and company will be. Once your company receives the engagement letter, all data will be collected from your company and the environment. The information collected will allow us to identify problem areas from prior audits. When all data is gathered we will complete a risk assessment of the company so that the best audit approach may be selected. For low risk companies we may test controls to analyze whether or not the companies internal controls are functioning followed by a smaller set of substantive testing. If the company is high risk your internal controls are weak, we would will rely heavily on substantive testing in order to make sure that there is no misstatements in the companies accounts. Whichever approach is chosen the analytical process during different parts of the audit will be the same. Once the main work is completed we will review the audited work and bring forth any issues to you that have risen from the audit work. When the issues are resolved (if any), the audit report will be issued. This would conclude our audit process on the companies accounts and statements for the year. Attached you will find other documents which will give you a better understanding of the audit process. Please if you have any questions please feel free to write to us. Thank you, The auditors. _Attachments:_ Engagement checklist Engagement letter Timeframes for the audit ENGAGEMENT CHECKLIST AUDIT YES/NO Introductory letter sent to client Screening process of client complete First meeting with client complete General issues were discussed with client Consent to contact previous auditor requested Detailed meeting with client discussing engagement terms held Letter of engagement sent to client Changes to scope made (if any) Letter received by client and accepted Audit timetable copy sent to client ENGAGEMENT LETTER To: Directors of Apollo Shoes. This letter serves as representation that we will act as auditors for Apollo Shoes, therefore responsibility of the company and our firm in all respected areas of the audit. MANAGEMENT RESPONSIBILITY FOR FINANCIAL STATEMENTS Responsibility of preparation and accurate presentation of the financial statements in accordance with IFRS and SFAS will be held by management. The respected responsibility includes: Appropriate accounting policies should be selected and applied Internal controls relevant to the preparing and presenting financial statements should be designed and implemented. Financial reports should be free from misstatements. Accounting estimates should be made to a reasonable and circumstantial amount (Apra, 2009). AUDITORS RESPONSIBILITY Our firms responsibility is to give the company an opinion on the financial statements that are presented to us based on our audit findings. We will review all data collected and ascertain that information and work is in compliance with statutes, regulations, GAAP, SFAS, and IFRS. We will also ascertain that the data is in compliance with the code of ethics for professional auditors (Apra, 2009). Audit will include the review and examination of all figures and facts on a test basis. Due to the nature of the test there may still be a risk that some misstatements will go undiscovered. In order to reduce risk we encourage and need Apollo to provide and make necessary arrangements relating to the execution of the audit. Our firm will require unrestricted access to all records, documentation and all information requested by our firm. Any representation that the company makes in connection to the audit will be expected to be confirmed and in writing. When the firm feels that there is sufficient work reviewed and completed by the auditors to establish an opinion, the firm will issue and audit report. The report will be given to the company if all issues and circumstances brought forth by the auditors is resolved by the company. FEE AND OTHER ISSUES The firms fee will be charged on a fixed amount of $12,000 plus an additional hourly wage based on the number of hours worked by the firms staff on your companies audit engagement. This additional fee will vary depending on the level of seniority the individual has and time spent. Our firm will issue a management letter, which will focus on the companies weaknesses in the internal control system, which arose from the audit. This letter is a professional courtesy letter and is not a part of the audit. Please sign this letter and send it back to us. Once signed, this letter will represent the confirmation of the terms of engagement. This letter will remain effective until the letter is superseded, canceled or amended. Sincerely, Auditors On behalf of directors: Signature: __________________________________ TIMEFRAMES FOR THE AUDIT AUDIT DATE COMPLETED DATE REVIEWED Gathering of knowledge about client: Industry stats Product range Markets operated Key customers Key suppliers Competitors Risk assessment Initial analytical procedures Key evaluation of audit approach Selection basis of samples Testing receivables Testing and checking inventory Testing payables Testing long-term liabilities Testing capital and other shareholders funds Testing and verifying non-current assets Verification of cash and bank details Final analytical review Review of post balance sheet events Application of accounting standards Audit finalization Issue of audit report References Arens, A.A., Elder, R.J., Beasley, M.S. (2012). _Auditing and Assurance Services_ (14th ed.). Upper Saddle River , NJ: Prentice Hall.FASB. (2014). Apra. (2009). _Auditor Report._ Retrieved from http://www.apra.gov.au/Superannuation/upload/AuditReport_Vn2-Sept.pdf

Different Religions of the World Essay Example for Free

Different Religions of the World Essay There are many religions in the world. They practice many different ways. There is Christianity, Islam, and Judaism. I like to study about different religions. Islam worships the God Allah, which means God in Arabic Muslims religion is Islam. Mohammed is the prophet to follow and he was the last prophet. Muslims have three holidays. There is Ramadan, Eid and Eid-el-haj. Each year all the Muslims go to Mecca. Muslims believe women should not show their bodies, this keeps the men from sinning. Muslims holly book is the Qur’an. All Muslims pray five times a day and every Friday go to mosque. Muslims must pray in Arabic. Judaism was founded in Israel by a man named Abraham. Jews worship God. Jews have a holly book called Torah. Jews do not believe the Messiah has come yet. They speak and read Hebrew, and do it the most for prayer. Jews pray in a particular way. They have a special holiday called Hanukkah, which is the same as Christmas in America. The different thing is they use a menorah. A menorah holds candles that Jews light each night of Hanukkah. Jews have special celebrations called bar and bat mitzvahs too. This is a family celebration of a boy or girl celebrating being grown up. The new man or woman must prove themselves by saying parts of the Torah. Jews eat special food called kosher and is blessed by their preacher who is called Rabbi. This is for God. Christianity was founded in Israel by Jesus of Nazareth. Christians worship God just like the other religions. Christians believe that Jesus is the Son of God. Christians can be free and pray when they feel the need. However, most still attend church, which is like a Muslims mosque. Christians celebrate two religious Holidays Easter and Christmas. Easter is the celebration when Jesus rose on the third day. There is also Good Friday and most things close on this day. Christmas is the celebration of Jesus’ birth. Jesus was born in a manor in Bethlehem, and his mother was Marry. Her husband was Joseph. Jesus was a gift from God because he was born of a virgin. Even though Christians are free, they still have strong faith. In conclusion, all of these religions have their own special ways, but the important part is that they all worship God. God is who made this world. These religions just worship God in a different way from each other. They also live life in a little different way. This is what makes the world special. I am Muslim, but I also like learning about different religions.