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, †¦Ã¢â‚¬ five broad principles of accounting which have won fairly general acceptance†¦Ã¢â‚¬ , (Zeff, 2005, para. 4). In which, the terms â€Å"fairly present† and â€Å"in accordance with† were first used followed up with â€Å"generally accepted accounting principles†. 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 CAP’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 CAP’s tenure summed up was its ARBs issued in response to congress’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 asset’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 â€Å"†¦specified percentage of the cost of certain depreciable assets placed into service after 1961† (FASB, 1962, para.1). The board concluded that the credit may be recorded as an offset to net income over the asset’s life or as a reduction in acquisition cost during the period it occurred. This is important because it is a conceptual precursor to today’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 FASB’s statement number 109, Accounting for Income Tax. Many of the APB’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 board’s issuance of this as a non-authoritative â€Å"standard† 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 FASB’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 â€Å"†¦ for certain entities† (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 â€Å"harmonize† 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 â€Å"converge† 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 â€Å"Investment Credit†. 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 –Overview. IASB-FASB Update Report. Retrieved from http://www.fasb.org/jsp/FASB/Page/SectionPagecid=1176156245663 Seidman, L.F. â€Å"The Role of the Accounting Profession in Preventing Another Financial Crisis.† 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

Haber-Bosch Process Alternatives

Haber-Bosch Process Alternatives â€Å"Should resources be invested in searching for an alternative to the Haber-Bosch process†. Introduction: Ammonia’s ongoing consumption in the world is startling. The production of ammonia (NH3) was the turn of the 20th century, a startling breakthrough in organic chemistry for the world to stand in astonishment. Two scientist; Fritz Haber and Carl Bosch, made this breakthrough through the chemical procedure called the: ‘Haber-Bosch Process,’ (N2+ 3 H2→ 2 NH3.) However they weren’t the first to try the synthesis of ammonia from its elements (www.nobelprize.org, 1920.) prior to the discovery of synthetic ammonia and long before the commercial application of it, early farmers knew that certain properties of carbon based by-products which led to: human waste being scattered in Chinese farmlands, grinding of skeletons in Europe and the exploitation of Peru’s readily-available guano, due to its natural nitrogenous compounds, and the discovery of Nitrogen Fixation Processes (www.firt.org, 2012.) The need for Ammonia was directly related to the worldâ₠¬â„¢s survival, the fixed nitrogen from the air is an incredible and needed ingredient for fertilizing. Many principles of chemical and high—pressure processes were discovered and expended for the optimisation of the known nitrogen fixation process. Industries in the 19th and 20th century saw the ongoing need for nitrogen and turned to their already in use factories for producing coal to use the by-product of coking, ammonia sulphate. This along with the previously mentioned methods was how ammonia was produced pre-Haber-Bosch Process. From these early discoveries evidence can be seen as to why the Haber Bosch process is the best way of producing ammonia for the growing world. Two more scientists by the name of Priestly and Cavendish used electrical sparks in the air to produce nitrates, done by dissolving the oxides of nitrogen to form alkalis. Nitrogen Fixation, fixating Nitration as calcium cynamide proved evasive for commercial use, but later proved useful for the produc tion of chemicals requiring the cynamide configuration. There were numerous other process ect. Thermal Processing, cyanide formation, aluminium nitride formation and the slow process of decomposing to ammonia were deemed to elusive for sustainability due to the scarce amount of chemical components for the organic production to be made, resulting in to high of cost. With Habers-Bosch large-scale catalytic synthesis of ammonia from elemental hydrogen and nitrogen gas which had reactants that were inexpensive (Hydrogen, Nitrogen and Iron as a catalyst.) Using high pressure (~5000c) alongside high pressure (~150-200 atm), the process involved forcing almost completely unreactive gaseous nitrogen and hydrogen to have the product of Ammonia. This high-energy process has undergone extensive modifications in the 21st century which goes on to prove that resources should not be devoted in the search for an alternative to the currently used Haber-Bosch process because the structure of the proc ess is the most balanced of the mentioned processes of making ammonia even in the 21st century with a need of 150 million metric tonnes of ammonia (Chemical and Engineering News, 1996); 80% of which is used in agriculture where 48% of the resulting produce is responsible for the world’s ongoing consumption, however there are a few methods that give an idea for very good alternatives that could replace Haber-Bosch, but would not be as efficient. Discussion on Methods: What has made the Haber Bosch process so great is its low cost and readily available materials as seen in this method, this however has been as previously mentioned modified many times since Haber’s work: Ammonia synthesis from nitrogen and hydrogen, a reversible reaction is as follows: (1) And the equilibrium constant is (2) (www.ias.ac.in, 2012) From our understanding of organic chemistry we can see that production of ammonia is a exothermic reaction with a exponential amount of heat released. As previously mentioned the reaction is reversible, the forward reaction being ammonia synthesis, and the reverse reaction being ammonia decomposition. The decrease of the volume derives from the decrease in the number of moles of gas from the equations, two and one. With the use of Le Chatelier’s Principle (See appendix one), from this it can be seen that by increasing the pressure in the reaction causes the equilibrium to shift to the right resulting in a higher yield of ammonia produce since there is a pressure drop accompanying the transformation; the decrease in the temperature then also causes the equilibrium position to move to the right again resulting in a higher yield of ammonia since the reaction is exothermic as previously mentioned. Figures 1A and B show the effect of temperature and pressure on the equilibrium mole fraction of ammonia. It can be seen that the ammonia mole fraction decreases as the temperature increased just as the pressure increases. Figure one. (A is the mole fraction of ammonia in the state of equilibrium at varying temperatures to result in a given value of pressure. B is difference pressures at fixed values of temperature in Kelvin, data supplied by www.ChemWiki.org Temperature (K) Pressure (Atm) The conclusion then that ammonia synthesis according to the first equation is an equilibrium reaction that is favoured by low temperature and high pressure which. The reaction does not proceed at ambient temperature because nitrogen requires a lot of activation energy for the dissociation to happen (www.Topsoe.com). In the gas phase of the reaction, the dissociation occurs only at around 3000 °C (ChemWiki.com). Looking at the hydrogen molecule in the reaction, which has a weaker molecular bond, only dissociates markedly happened at temperatures above ~1000 °C (ChemWiki.com, 2012). Which shows that the reaction cannot be performed at lower temperature because it needs high activation energy to happen, if there was an increase in the temperature with a enough level, the reverse reaction predominates (www. http://abacus.bates.edu/, 2010). This is where scientist decided to have the role of the iron catalyst come in. Figure two below shows the energy profiles for ammonia synthesis in the absence and presence of the catalyst. The hydrogen and nitrogen molecules lose their translational ability to be bound to the catalyst surface. This reduces the activation energy dramatically and makes the forward reaction go faster, which makes sense to us because catalyst can’t do nothing else but speed the reaction up. Other minor components of the catalyst includecalciumandaluminium oxides, which are there to support the absorbent iron catalyst and help it maintain its surface area over time, andpotassium, which increases theelectrondensity of the catalyst and so improves its activity (ChemWiki.com, 2012). This means that scientist can rid the need for extremely high temperature conditions, a problem Haber encounted while trying to find commercial success. Something for us to know it the use of lower temperature reaction conditions means there is limited reverse reaction which is energy saving as well, this reinforces the idea of the Haber-Bosch Process being the bes t there is. For industrial use however, there is still a need for reasonably high temperatures (250–400 °C) to dissociate the N2 and H2. (Figure two, the effect of catalyst on the activation energy). Supplied by www.Chemguide.uk. Now that we know the advantages of the current Haber – Bosch Process, we can look into how carbon-free ammonia comes into the world. Licht wrote a paper on the two current chemical reactions that are now used most widely in ammonia synthesis: CH4+ 2H2O→4H2+ CO2 N2+ 3H2→2NH3 These won’t be explained because they already have previously. 3CH4+ 6H2O +4 N2→ 3CO2+8NH3 Licht wrote of a proposal for the use of ammonia as a fuel for automobiles. Although Licht did not specify the products of the ammonia oxidation, it looked into the possibility that this fuel cell might prove reversible in the case where a product was nitrogen gas, which looks into the fixation of Nitrogen, an electrochemical path to ammonia. However scientist need to overcome the extreme stability of the nitrogen-nitrogen bond in N2gas, nitrogen fixation always requires the need of gas with a metal (www.theenergycollective.com, 2012), which in biological systems the metal in question is molybdenum (as well as the used iron as the catalyst), making molybdenum, along with iodine, the only elements in the periodic table that are essential to this project.Haber he speculated that there was a better catalyst, uranium which we will look at later. A metal catalyst is required in the electrochemical process as stated, in this process the catalyst is iron, but in this case it is necessary that the iron, present as an oxide in the process, be in the form of nanoparticles suspended in molten alkali hydroxides, where future research can be done on the use of other molten oxides, notably, cesium hydroxide, which may prove superior however the variables in the process with respect to temperature, operating voltage, current and the physical nature electrodes will also need to be detailed in research before this can happen. (www.atomicinsight.com,2012). For this processto happen a eutectic melting mixture of KOH and NaOH, potassium and sodium hydroxides respectively; the authors explored also the use of other molten oxides, notably, cesium hydroxide, which may prove as a better source for the process. These hydroxides are only molten at higher temperatures, and steam and air or pure nitrogen gas are bubbled through the molten hydroxide s ( in the case of air, carbon dioxide, meaning that with the removal of this gas from the air would be a side benefit of the process, a benefit to the Haber-Bosch process.)The precise stoichiometry of the reaction varies with the conditions, but one form of reaction mentioned by the authors, this done through a controlled environment, is this: N2+ 10H2O → 2NH3+ 5O2+ 7H2 Both pure oxygen and hydrogen are important to the reaction, and goes to show that the reaction offers many potential synergies for the benefit of the scientist. The gases on the right side are not produced as an explosive mixture, because ammonia and hydrogen are formed on one side of the cell, at the cathode, whereas the oxygen is formed at the anode (www.atomicinsight.com).The mixture of cathodic gases, ammonia and hydrogen in the reaction, are easily separated by compression as Lecht found. The overall electrochemical efficiency is quite high compared to other attempts at the electrochemical reduction of nitrogen to ammonia gas, which is around 46%, an efficiency that may well be competitive with Haber-Bosch process ammonia synthesis, however this does not include the heat penalty associated with melting the alkali metal hydroxides and keeping them molten which is the reason nitrogen fixation was proved a commercial disaster when Haber was working, where 38% of the land would be needed and the cost being severely higher, Haber’s process uses only 14% of the land to produce ammonia. What else could aid in the Haber-Bosches super process? A better catalyst. Haber sought for a better catalyst in the 20th century with investigations into uranium. With an understanding of the activity of the key component of the Haber-Bosch process which is the catalyst, could help to better the industrial nitrogen fixation still further from what we previously discussed and remove the need for high temperatures and pressures. Ruthenium, osmium, uranium and cobalt-molybdenum can all catalyse the Haber-Bosch process (ChemWiki.com, 2012), but iron catalysts are cheap. It’s the most commonly used catalyst which was developed more than a century ago and is a potassium-doped iron catalyst. A soluble version of such a catalyst might be even more efficient because it could overcome the rate-limiting step of nitrogen dissociation from a solid catalyst surface, which was demonstrated before. Scientist have found that soluble iron catalysts have proven ineffective for the process in its need to be reducing the N-N triple bond as seen in figure three and also cannot produce large amounts of ammonia for commercial use. Germany has developed a molecular iron complex that can react with (Figure three, The N-N Triple bond, a problem that persist in the formation of an improved haber-bosch process). nitrogen gas in the presence of a potassium reducing agent to generate a complex containing two nitrides bound to the iron and potassium cations which contain a mixed iron (2+/3+) nitride.Germany suggests that the formation of this developed core structure has three iron atoms working together to break the dinitrogen triple bond through a six-electron reduction (NewScientist.com, 2014). The resulting nitride of the reaction then reacts with hydrogen gas to generate a high yield of the product ammonia. Unfortunately, this process leads to the use of the iron and so is not catalytic, a problem for the process as it reduces the yield on ammonia because with an absence of a catalyst the reaction is so slow that virtually no reaction happens in a reasonable time (ChemWiki.com, 2012). The catalyst ensures that the reaction is fast enough for a dynamic equilibrium to be set up within the very short time that the gases are actually in the reactor. Germany’s work on the core provides i mportant clues as to precisely how nitrogen cleavage and N-H bond formation occurs, which might allow them to build a complex that does work catalytically in solution, something that can be further investigated in the future. This is great because it means the Haber-Bosch Process can be simplified and eventually bring a greater yield of product, seeing the growth of ammonia grow in the world. Conclusion: Through economic situations, the Haber-Bosch Process is the most essential to the world, however it’s also the most relevant in terms of the future. Nitrogen Fixation as we looked at can potentially be a competitor to the Haber-Boch Process, due to it’s overall electrochemical efficiency which as stated is quite high in comparison to other attempts at the electrochemical reduction of nitrogen to ammonia gas, it is around 46%, an efficiency that may well be competitive with Haber-Bosch process ammonia synthesis. Unfortunately there is no process being studied in thermodynamics to reduce the heat loss from the process, ChemGuide.uk states that â€Å"A 46% increase is substantial for the future of Ammonia production, but heat loss is an issue for it that so far, can’t be reduced with what we know today†. The next thing we looked at was the catalyst in the current Haber-Bosch Process. Haber dwelled into Uranium but backed out of the idea because of the money, however with the advance we discussed in the study on catalytic effects it’s clear and hypothesises that there is a high possibility that in the future Ruthenium, osmium, uranium and cobalt-molybdenum can all be used in the synthesis of ammonia with a high yield in produce, which is being investigated currently. Advances in the Haber-Bosch Process are our best approach for the future, scientifically and economically, that is until thermodynamics are better understood. Appendix Summary of Le Chatelier’s Principle by www.ChemWiki.ucdavis.edu (1) If the concentration of a reactant is increased, the equilibrium position shifts to use up the added reactants by producing more products. (2) For gaseous reactions, gas pressure is related to the number of gas particles in the system; more gas particles means more gas pressure. Consider a reaction which is accompanied by decrease in number of moles, such as, ammonia synthesis (equation one). Increasing the pressure on this equilibrium system will result in the equilibrium position shifting to reduce the pressure, that is, to the side that has the least number of gas particles. (3) In an endothermic reaction, energy can be considered as a reactant of the reaction while in an exothermic reaction, energy can be considered as a product of the reaction. Consider an exothermic reaction which is accompanied by release of heat, such as ammonia synthesis (equation one). Reducing the temperature of this equilibrium system (which result in taking the heat away) will result in the equilibrium position shifting to increase the temperature (producing more heat), that is, to shift the equilibrium position to the right.

The Beginning of the Second World War Essay -- Adolf Hitler, WWII

When the First World War started to come to an end, many people hoped that it would be the last war that Europe had to endure. Unfortunately to many people who lived through the first war, the Second World War surpassed the first in death, scope, brutality, and by the number of people it reached. The roots were not only buried in the First World War, but also in the precious years after it. It was also the result of Axis aggression, a failed peace treaty after the First World War, and the failure of the Allies to stop the expansion and influence of Axis powers. When the First World War started, many people believed that it would be a quick war (Wilkinson 35). To many who looked the combatants, the Entente powers appeared the strongest (35). Though when push came to shove, Germany's industrial might and cracked army came to a shock for the Entente powers (35). The failure of Germany's invasion plan into France, developed by Count Alfred von Schlieffen, lead to trenches being dug by both sides on the Western Front (40). With casualties mounting on both sides, the Germans risked everything in one last offensive into France (68). Defeat would be the collapse of the Central Powers (68). Victory was almost in reach, although the German army could no longer field enough men to attack (69). On September29, 1918, General Erich Ludendorff of the German General Staff, said that only an immediate armistice could save Germany now (69). With mutinies in the navy, revolutions in Bavaria, and the emperor abdicating, Germany signed an armistice ag reement in terms with the Entente powers.( 70). On November 11, 1918, the First World War came to an end.( 70). The end of the war brought a peace treaty that was signed in the Hal... ...sualties. As the Allies slowly pushed the German’s back to Germany, evidence of the Nazi’s racial polices was slowly uncovered. Mass graves and concentration camps slowly began appearing. Soon, people began to realize what they were fighting for and why it was so important to fight that battle. Hitler, with all hope lost, retreated into his bunker in Berlin where he committed suicide during the last few days of the war. Works Cited Mazower, Mark. â€Å"Dark Continent – Europe’s Twentieth Century†. New York: Alfred A. Knopf, Inc, 1998 Wasserstein, Bernard. â€Å"Barbarism & Civilization – A history of Europe in our time†. New York: Oxford University Press, 2007 Wilkinson, James. â€Å"Contemporary Europe, A History Ninth Edition†. New Jersey: Simon & Schuster, 1998 Wright, Mark. â€Å"What they didn’t teach you about World War II†. Navato, CA: Presidio Press, 1998

Less Than Zero :: Essays Papers

Less Than Zero What you need Its not as easy as you think to throw a Rave, this sounds kind of easy, but it take takes a lot of hard work and dedication. The first thing you need is money, and the reason you need money is because you need to make a lot of deposits. If the cash flow isn’t that big then you get what are called investors, they put in their money and hope to get it back. After the money thing isn’t a problem any more then you need to look for a venue, which is not that hard any more because there are new venues everywhere, they’re just popping up. So you need book the venue. Now that you have the location for the date of your party the work begins. Now you need DJ’s, which are not that hard to find. If you know someone then all you need is one booking manager’s number and the rest isn’t hard to find. Because the booking manager usually has other numbers to give to you. So you have a couple of DJ’s but that’s not enough you need at least one headliner DJ. A headliner is a big name DJ and they are usually a little more expensive than the others. Usually the big DJ’s need to be flown in. so a ticket has to be bought and a place to stay. So you need to get in touch with a travel agent. After you have all your DJ’s confirmed, you go off and meet with graphic designers who will design you a flyer. And you need to pay him for the work and for the flyers to get printed. After the flyers are printed then people need to go out and promote the Rave at other places. Anywhere that has the right kind of people. This is not over yet. You need sound, there are a lot of people that do sound, and they bring cabinets of speakers the turn tables everything that’s needs to be brought are there. Usually they will ask you for a deposit. But if you know them it’s not a problem. After the sound is booked, you need to book the lights. So you need to find a person to set up your lights. And when dealing with sound and lights you don’t wan to deal with the cheaper kinds you want the best because the sound and lighting make a big difference.

Analysis of Alexander Popes An Essay on Man -- Pope An Essay on Man

Analysis of Alexander Pope's An Essay on Man    There are three main issues that Pope talks about in his long poem "An Essay on Man." First, the poet evokes a timeless vision of humanity in which the universe is connected to a great chain that extends from God to the tiniest form of life. Secondly, Pope discusses God's plan in which evil must exist for the sake of the greater good, a paradox not fully understandable by human reason. Thirdly, the poem accuses human beings of being proud and impious. Pope feels that man claims more insight into the nature of existence then he possesses. In "An Essay on Man" Pope is trying to make clear the relationship of humanity to the universe, himself, society and also to happiness. He states "For me health gushes from a thousand springs; seas roll to waft me suns to light- me rise; My footstool earth my canopy the skies" (330). Pope implies that the universe is created for man's pleasures and needs and so therefore we are all connected to the chain of universal order. Through this connection man realizes that all are part of one stupendous whole. He then suggests that this order extends further then we know; any interference with it could destroy the whole. Pope asks in the poem,   "Is the greater chain, that draws all to agree,   upheld by God or thee?" (327). Here he explains that by conforming to the order of the universe we can all agree on and connect to one goal. Through this connection, we would then reach the purest form of humanity. The belief in this poem is that although things do not turn out well for some individuals, everything falls into place in the great chain of the universe. In the long run everything works out for the best, Pope argues. Because humanity is ignor... ...m with these words: "Whatever is, is right" (333). This implies that things are done or happen for a reason. When humanity tries to change things for individual gain rather than the improvement of the whole it weakens the chain, which in turn affects the rest of the universe. I believe we are all individuals who are connected to a higher power, whatever that power may be. The beauty of humanity is exactly that individuality. I agree with Pope in the sense that we are all connected somehow, but I do not agree with total submission in order to achieve total unity. Rather than total submission, I believe our mission is to connect with the universe by using the special gifts given to us by the power that unites us. Works Cited   Pope, Alexander. "Essay on Man." Norton Anthology of World Masterpieces 6th ed. Ed. Maynard Mack et.al. New York: Norton, 1992. 326-333

Leaders in the Local Church Essay

Lay leaders can simply be defined as persons chosen from the congregation by ordained leaders to serve as helpers performing such duties as may be delegated or assigned to them in accordance to their church ordinances. More and more ministers are finding themselves weighed down by the demands of the ministry. They are thus unable to be effective in meeting the changing needs of their flock. This has created a need to have different other people taking off some of the less sensitive responsibilities from the ordained clergies’ hands. The concept of lay leadership is however not just a modern day phenomenon; it is deeply rooted in the Bible. Deuteronomy 1:9-13 gives an account in which Moses appoints leaders to take off from him some of the responsibilities that were threatening to overwhelm him. Similarly in the book of 1 kings 19:19, Elijah acquires an attendant in the person of Elisha to serve as a helper in his duties as a prophet. The Apostle Paul also surrounded himself with spiritual people like Timothy and Titus to mention a few to whom he delegated different duties in his mission to preach the good news to the gentiles. The clearest illustration of the significance of lay leadership is however to be found in the New Testament book of the Acts of the Apostles Chapter 6 form verse 1 onwards. In this account, the Apostles as well as the entire group found it wise to appoint seven Godly men to take over responsibilities that were important but did not warrant the attention of the Apostles. In this paper, different lessons will be gleaned from the above scriptures and many others to help in the understanding of the issue at hand. Church leaders are different from either organizational or political leaders and only leaders who seek God’s grace and lead by the grace of the Almighty will be able to maintain the Satan inflicted jolts that characterize today’s ministry of the word of God. 1 The church is undergoing enormous statistical growth but the same is not being experienced in discipleship. Leadership of the church requires individuals who are able to rise above their individual capacities and seek Gods guidance. Shallow leadership is the reason why the church today is struggling to meet the seemingly insurmountable challenges. 2 The church needs godly leaders who are able to fully submit to Jesus Christ and be in complete communion with the Creator. Leaders, who can be disciple makers, honor God and be able to fulfill His Will. There are times when Gods reassuring gift in leadership is obviated making the leadership journey long, arduous, bumpy and jerky akin to rides across rocky mountains. At times the leadership might seem long, dry and desolate often punctuated with seasons when we feel that our leadership is devoid of Gods assistance. It is these experiences that call for insistence on Gods reassuring grace and guidance. Developing leadership in the church is no mean treat as it not only requires leaders to develop a strong rapport with the creator for their own souls but also for the souls of the followers of Christ. God’s spirit reassures, inspires, instructs and guides leaders in the Church as they take that long arduous journey to sainthood and spiritual maturity as our creator commanded. However, it is not easy to develop leaders in the church without succinctly analyzing the philosophy of spiritual leadership. Through, spiritual instruction, God used criticism of leadership or trials to stimulate spiritual revival or to inspire fresh visionary leadership for the future ministry of the word of God. The Biblical desert trek under the leadership of Moses was such an instance when God used the desolate desert to create new frontiers in leadership. By working through the hands of servant leaders, a new vision is created to circumvent, surmount or wade through the challenges required in developing a spiritual oversight and even in building new teams in the church. 1 ii. Importance of Leadership Development Strategies for Training Leaders in the Local Church. Training leaders in the church is an ongoing process that cannot be done haphazardly. It requires a leadership development strategy that helps in identifying, recruiting and training potential lay leaders in any church. The health, the growth and the success of any church or its local branches is solely dependent on the availability of effective and efficient church leadership program that not only inspires the congregation to spiritual; maturity but also discovers and builds the innate potentials of leadership and service in others. Consistency in training of lay leaders may well determine the level of growth and spiritual well being of entire churches. Humanistic philosophies permeate from our culture and these in turn affect the strategies we use in developing leadership in churches. These humanistic philosophies spread a desire that we should be whoever we want to be. Contrarily, God disdains such attempts and instead calls upon humanity to be as his only begotten Son Christ was. This means that good leadership is not a result of a personal ambition but a Godly desire that can only be achieved when leaders are trained to act as our Creator instructed us to act. That is why good leaders can only be shepherds but not saviors; they can only be leaders but not lords and guides to the congregation but not gods of the people of God. 1 In the book of Acts of the Apostles chapter 6, the process of choosing the seven men was done prayerfully and the chosen men were dependable men filled with the spirit. It is important therefore that the process follow the biblical example. Otherwise, when leadership strategies in the church deviate from the Gods commands and instructions on good leadership and instead focus on improving on human efforts alone, spiritual leaders achieve positions of worldly power but not the grace of God. Strategies for leadership should only train leaders to carry out their spiritual obligations as a reflection of what Christ wanted. It is testament today guidelines for church leadership are being drawn from secular platforms without a succinct review of the Christian authoritative text for standard protocols for servant leadership. Because of this reason church leaders are being removed from a worldly instituted office and recycled in various capacities that are only temporary in nature while ideally spiritual leaders are lifetime learners who are obligated by the scriptures to offer lifetime guidance to the flock. It is only by the grace of the Lord that leaders can be able to learn and consequently act as leaders with a spiritual disposition that is created only by the Holy Spirit. In this stride, spiritual leaders should be confident in God but not exhibit self confidence, they should not only know men but also know God. In making decisions they should seek Gods will and not solely rely on their own human capability in making decisions. In Spiritual leadership by J. Oswald Sanders, spiritual leaders should be able to humble in leadership and not be overly ambitious, they should never seek personal rewards but they should love God and other with all their powers. One who enjoys command, treasures independent leadership and creates his own methods of leadership can only be said to be driven by fleshly ambitions. On the other hand, Godly leaders delight in their obedience to God and follow His instructions while shunning the lusts of the flesh. They do not treasure independence in leadership but tend to depend in God and follow His examples.

Effects of Tv on Children

We have all heard the incessant reports about the damaging effects of too much time spent in front of a television. The bad habit of watching hour after hour of television usually begin early in a persons life and people who have the habit of spending a lot of time watching too much TV are usually overweight. They also end up with other weight related problems during their life. Watching TV is especially harmful for small children. A study shows that when toddlers watch too much TV, they are more likely to have attention problems later on during their childhood and possibly for the rest of their life.This can have an impact on how well a child is able to perform in school and in other areas of their life. Allowing the television to be a baby sitter for your infant is not a good idea. The long hours of watching cartoons can be better spent doing some other activity. When I was a child a had a very small patch of the yard that I turned into a garden. I took dry beans from the packs in the kitchen and planted them in the garden. It was a wonderful feeling to watch them grow from a bean to a plant.We never ate anything from my garden, but having it gave me something to look forward to outside of the house, instead of doing nothing but sitting in front of the TV all day. Even today, more than 30 years later, I still do not watch (much) TV. There are a lot of TV stations that show programs that are very educational and a person can benefit from these programs. But, a child under the age of three should not be allowed to sit in front of the TV for a long time, the study states that no more than 30 minutes per day is enough. The long stream of continuous violence shown on TV has a negative effect on a child and adults, as well.Watching hours of violence, fast food commercials and the other nonsense – will have an adverse effect on anyone who watches it. It is not good to live in a society that doesn't blink an eye when someone has their head blown off. When you allow the television to raise your children, by the time they are 21 years old, they would have seen hundreds of thousands of violent, dehumanising acts on the screen. What could the after effects of that produce? How long should your child watch TV per day, you decide. Just be prepared to deal with the consequences of too much TV.