Part 4 of the teachings from Genesis as a section in the larger series on Darwin and Christianity.

Join Michael in discussion of what it means in the Liturgy when the Priest prays “And let us ask for a Christian end to our life, peaceful, without shame and suffering, and for a good defense before the awesome judgment seat of Christ” and how that should drive our daily behavior.

Rita provides good insights into how we can keep the fast of Great Lent, and encourages us to stay connected to others who can help us be accountable and on the right path.

Dr. Albert Rossi has a conversation with Fr. Nikodhim, pastor of St. Nicholas Albanian Orthodox Church in Queens, New York, on the topic of transparency and accountability in the development of trust of others in dangerous situations.

The release of Windows 11 is still a number of months away, and we're still learning a lot about Microsoft's latest operating system update. In addition to the confusion about hardware requirements, there have been questions about other necessities.

Newport County say new accounts will show the club has ended a run of financial losses previously described as "unsustainable".

Sue Hill will not receive a settlement after "systemic cultural failings" in her department.

The intelligent financial sharing platform in the online realm is capable of collecting, storing, processing, analysing and sharing financial data through the integration of AI and big data processing technologies. However, as data volume grows exponentially, the cost of financial data storage and processing increases, and the asset accounting and financial profit data sharing analysis structure in financial sharing platforms is inadequate. To address the issue of data security sharing in the intelligent financial digital sharing platform, this paper proposes a data-sharing framework based on blockchain and edge computing. Building upon this framework, a non-separable task distribution algorithm based on data sharing is developed, which employs multiple nodes for cooperative data storage, reducing the pressure on the central server for data storage and solving the problem of non-separable task distribution. Multiple sets of comparative experiments confirm the proposed scheme has good feasibility in improving algorithm performance and reducing energy consumption and latency.

With the expansion of business scope, the environment faced by enterprises has also changed, and competition is becoming increasingly fierce. Traditional financial systems are increasingly difficult to handle complex tasks and predict potential financial risks. In the context of the digital economy era, the booming financial sharing services have reduced labour costs and improved operational efficiency. This paper designs and implements an intelligent financial sharing platform, establishes a fund payment risk early warning model based on an improved support vector machine algorithm, and tests it on the Financial Distress Prediction dataset. The experimental results show that the effectiveness of using F2 score and AUC evaluation methods can reach 0.9484 and 0.9023, respectively. After using this system, the average financial processing time per order decreases by 43%, and the overall financial processing time decreases by 27%. Finally, this paper discusses the role of intelligent financial sharing platform in accounting transformation and optimisation of production.

With the rapid development of computer information technology, the work of accountants has gradually evolved into an electronic trend and the management of accounting files has also undergone great changes. Combining with the current development trend of informatisation, this paper discusses the electronic management mode of enterprise accounting files under the condition of informatisation. Combined with the latest information technology, an enterprise electronic accounting file system is established and the research and development system is compared with the traditional paper accounting file management. The results have shown that the retrieval and query time of traditional paper accounting files is close to 2 hours. After the implementation of the electronic accounting file system, the retrieval and query time of files can be completed in only 2 minutes, and the query efficiency of files has been increased by nearly 60 times.

In order to improve the identification accuracy, accuracy and time-consuming of traditional financial risk identification methods, this paper proposes a risk identification method for financial abnormal data based on weighted random forest. Firstly, SMOTE algorithm is used to collect abnormal financial data; secondly, the original accounting data is decomposed into features, and the features of abnormal data are extracted through random forests; then, the index weight is calculated according to the entropy weight method; finally, the negative gradient fitting is used to determine the loss function, and the weighted random forest method is used to solve the loss function value, and the recognition result is obtained. The results show that the identification accuracy of this method can reach 99.9%, the accuracy rate can reach 96.06%, and the time consumption is only 6.8 seconds, indicating that the risk identification effect of this method is good.

Aim/Purpose: The objective of this study is to understand how video lectures of the same length and content as the current face-to-face lectures can be designed and implemented to have a positive effect on student performance, particularly when there is a campus shutdown. Background: In a number of South African universities protests by the students are on the increase. Often, they lead to the cancellation of academic activities such as face-to-face classes and examinations. Methodology: A quasi-experimental design was used on two video lectures to (1) compare the performance of the students who did not watch the video lectures and those who watched the video lectures, (2) compare the performance of each student who watched the video lectures on the test topics covered in the videos and the test topics not covered in the videos, and (3) determine the factors that influence the effectiveness of the video lectures. Contribution: This study contributes to the literature by investigating the effectiveness of video lectures in improving student performance, the factors associated to the effectiveness of such lectures, and the complexity or simplicity of the two video lectures used, and by providing possible solutions to the challenges identified in relation to designing video lectures. Findings: In terms of student performance, there is no significant advantage arising from watching the video lectures for the students who watch the video lectures, as compared to those who did not watch the video lectures. It is also found that the student performance on the topics with video lectures is significantly associated to the students’ commitment, prior performance, the quality of the content, and the design of the videos. Recommendations for Practitioners: This study recommends how the accounting video lectures can be designed and highlights the environments in which the video lectures of the same length and content as the face-to-face lectures should not be used. Recommendation for Researchers: Researchers should replicate this study by using short length videos of better quality and appropriate length, which incorporate current issues, games, are interactive, and so forth. Impact on Society: This study examines the use of educational video lectures in order to minimise the impact of disruptions at university level. Future Research: Future studies may use randomly selecting treatment and control groups. They may consider a nationwide research or using qualitative interviews in examining the use of educational video lectures.

Aim/Purpose: Authentic assessments offer students the opportunity to develop skills that implement the formal learning they receive in the classroom. Although there is a need for accounting graduates to possess a plethora of skills to equip them for success, there is a shortage of literature that focuses on authentic assessment design for accounting courses. This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments. Background: This paper reviews examples of authentic assessments that are available and have been used by accounting educators and educators in general. It highlights the skills that might be developed with each assessment Methodology: A review of 182 articles on authentic assessment design and examples of authentic assessments like portfolios, reflective journals, presentations, reports, peer and self-assessment was conducted. Contribution: A toolkit with examples of authentic assessment to ease the task of authentic assessment design for those new to authentic assessment and seasoned authentic assessment practitioners alike. Findings: Authentic assessments are a form of learning. They help graduates develop skills and attributes that will make them work-ready and capable of handling a lot of real life practical work situations. Rubrics are an important part of authentic assessment implementation and their use is mandated by business school accrediting bodies like AACSB. Recommendations for Practitioners: Accounting educators may find guidelines in this paper which will help them understand authentic assessments and enlighten them on the challenges they may encounter when implementing the assessments. Recommendation for Researchers: There is a need for future researchers to contribute more to this topic so as to increase the variety and amount of literature available for those wishing to engage with authentic curriculum design in accounting. Future researchers could also focus on the perceptions of authentic assessments of accounting educators, students and employers. Impact on Society: This paper may also be of use to prospective employers wishing to gain a clear understanding of the skills inherent in prospective graduates who may have been exposed to authentic assessments. Accounting students and graduates may find this paper useful as it will help them comprehend the importance of some the assessments with the backing and assurance from the literature. Future Research: Future research may focus on the challenges in implementing authentic assessments. It would also be great to see more research addressing the perceptions of educators towards authentic assessments.

Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners. Background: The objective of this study is to find out how the learning experience of students was impacted and by designing and implementing blended learning and connectivity between online and face-to-face learning. This paper reviews the challenges and benefits of blended learning and highlights teachers’ and students’ perceptions on the impact of the connectivity of online and face-to-face activities on students’ learning. Methodology: Data was collected from students enrolled in the course using an open-ended questionnaire. There were 220 respondents, representing a response rate of 65%. Data was extracted from the online learning data and grade center. Teachers’ experiences and observations were also noted. The survey results were analyzed using content analysis. Contribution: Research focusing on blended learning design and implementation is limited, and there is no one size fits all when it comes to blended learning. Consequently, this paper contributes to the discussion by highlighting how second language, first-year accounting students benefit from blended learning and the connectivity between online and face-to-face activities. Increased flexibility for learners appears to be one of the most cited rationale for the combination of traditional with online instructional methods, however, this study evaluates blended learning as a tool for transforming the learning experience of second language, first year accounting students. Findings: Findings show that students benefit from blended learning, and connectivity between online and in-class activities allows students to exploit the advantages of both online and face-to-face learning. Students can see the relevance of what they are doing online and how that contributes to their in-class activities and, hence, are motivated to complete the activities. Recommendations for Practitioners: Educators should use a well-designed blended learning pathway to empower students to be in charge of their learning. Placing materials online creates more and better opportunities for engaging students in class. Institutional support is important when implementing blended learning. Recommendations for Researchers: There is a need for more studies on blended learning design and implementation. Future researchers may carry out more studies on how blended learning design affects student engagement and learning for second language learners in other courses. Impact on Society: A blended learning pathway would greatly benefit second language learners to learn better and empower them to be more independent as a self-directed learner who is able to utilize their time wisely. Community of practice is an excellent platform to encourage teaching teams to work together and create innovative teaching and assessment materials. Future Research: Future studies may carry out the study using other methods for example quantitative surveys and interviews to get a deeper understanding of both students and teachers’ perceptions and experiences.

Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.

KUALA LUMPUR: AutoCount Dotcom Bhd (ADB), via its wholly-owned subsidiary Auto Count Sdn Bhd (ACSB), partnered with IAB LCCI Ltd, a collaboration formed following the Institute of Accountants and Bookkeepers’ (IAB) acquisition of the London Chamber of Commerce and Industry (LCCI) qualifications.

This agreement sets the stage for Asia’s first Cloud Accounting Certification Program, which will equip finance professionals with essential skills for the digital era.

The program will be launched on January 1, 2025, marking a significant step forward in modernising the region’s accounting landscape.

Under this collaboration, ADB will design the certification curriculum around its AutoCount Cloud Accounting software.

The syllabus will be submitted to IAB LCCI for accreditation.

IAB LCCI is regulated by the UK’s Office of Qualifications and Examinations Regulation (Ofqual), enhancing the certification’s credibility and alignment with global standards.

With LCCI’s extensive reach across Asia, the certification will be accessible through its network of educational centres and partner institutions, providing aspiring accountants with in-demand cloud accounting expertise.

ADB CEO Yan Tiee Choo said this collaboration with IAB LCCI allows the company to empower the next generation of accountants across Asia.

“Our goal is to provide a practical and accessible path to certification in cloud accounting, supporting not only recent SPM (Sijil Pelajaran Malaysia) graduates but also those seeking to upskill in a fast-changing industry.

“Together, we are paving the way for a more adaptable, technology-driven accounting workforce across the region,“ he said.

Bursa Malaysia-listed ADB is a leading provider of accounting and business software solutions.

IAB Group and IAB LCCI CEO Sarah Palmer said LCCI has been a leader in offering globally recognised qualifications for over 120 years.

“Our partnership with ADB reflects our shared commitment to advancing the accounting profession by equipping future finance professionals with relevant, high-quality skills.

“By collaborating with ADB, a pioneer in cloud accounting solutions, we ensure that this certification meets the industry’s evolving needs and helps individuals succeed in a digital-first finance sector,“ she said.

The certification offers a clear advantage for students and professionals looking to expand their accounting capabilities.

By learning on ADB’s cloud platform, candidates will gain hands-on experience in digital accounting practices, preparing them for careers in an increasingly automated finance landscape.

With the signing of this agreement, ADB solidifies its position as a leader in cloud accounting solutions and furthers its commitment to innovation in financial technology and education.

This partnership aligns with ADB’s vision to become Asia’s top business software provider, fostering a future-ready workforce and advancing the region’s digital transformation.

For parents of children with disabilities, tax-free Achieving a Better Life Experience (ABLE) accounts can be an invaluable tool.

The post What Is an ABLE Account? appeared first on Clark Howard.

Money expert Clark Howard extolls the virtues of 529 plans every chance he gets. You put money into those plans and invest it, where it grows tax-free. And then you get to spend it tax-free to pay for your child’s education. The law just got even more friendly toward parents choosing to make use of […]

The post Does Clark Recommend a Separate 529 Account for Each Child? appeared first on Clark Howard.

If you’re enrolled in a high-deductible health plan, you may have been offered the option of an HSA. So what is an HSA? It’s a Health Savings Account. It’s designed to help you pay for health care, but it can also be a great way to plan for the future. In this article, I’ll explain […]

The post What Is an HSA Account and How Does It Work? appeared first on Clark Howard.

The best online banks charge you fewer fees and pay you more interest. If you don’t mind doing your banking digitally rather than in person, they’re an excellent option. In this article, I’ll explain the factors you should consider when comparing online banks. I’ll also list some of the online banks I recommend and tell […]

The post Best Online Banks: Free Checking and High-Interest Savings Accounts appeared first on Clark Howard.

Alleged failures to address key issues lead to growing tensions between high-profile industry leaders in tech world

More than 400 years after her death, the truth about "the Blood Countess," a Hungarian noblewoman alleged to have been the most prolific female serial killer of all time, remains elusive.

The classical treatise "Flora of Northumberland and Durham" by Nathaniel John Winch is re-published through the innovative Advanced Books platform as an example of combining modern information technology together with historical scholarship to create a new sort of resource and data re-use. This publication will be supporting ongoing research on the botany of the region, which can be seen as a model for other regions in Europe.

The on-line semantically enriched re-publication marries the meticulous detail of old books with the interconnectedness of the internet bringing advantages of the digitization and markup efforts such as data extraction and collation, distribution and re-use of content, archiving of different data elements in relevant repositories and so on.

"Historic biodiversity literature is not just of cultural interest, it can be used to chart biogeographic change and help us understand the impacts of environmental change on biodiversity. Even if we are trying to predict future scenarios for biodiversity, understanding the changes of the past will help understand the changes we should expect in the future" said Dr Quentin Groom from the Meise Botanical Garden, Belgium, who initiated the project and marked up the original text.

The North-east of England has seen many changes since the publication of Winch's Flora. In the 19th Century the area was a powerhouse of the industrial revolution. It was an important coal mining area and significant for the production of iron and steel. It was also a centre for industries such as shipbuilding and engineering. In contrast the uplands in the west of the region were some of the most isolated areas in England, covered in blanket bog and rarely visited.

Since that time heavy industry and mining have declined, but the population has continued to grow. Agriculture and forestry have become mechanized changing the countryside perhaps beyond the recognition of Winch. Many of the plants and localities he mentions have disappeared and a large number of new species have been introduced. The local botanists are still very active in the region. With GPS systems and modern maps they are mapping the region's flora in ever more detail.

The extensive efforts of Quentin Groom from the Botanic Garden Meise and editor of this re-publication combined with the cutting-edge technologies for semantic enhancements used by Pensoft's Advanced Books platform, have resulted in additional details including links to the original citations and coordinates of the mentioned localities. In some cases the habitat that Winch described for a locality differs dramatically from what can be found in the same location nowadays.

The flora, for example, frequently mentions Prestwick Carr, an area of lowland bog, once full of rare species. Sadly it was largely drained just thirty years after the publication of the flora. Yet in recent years the Northumberland Wildlife Trust has been working to restore the bog to its former glory. "When reading Winch's flora, it is easy to see what has been lost, but more importantly what remains to be conserved", comments Groom.

The re-publication of Winch's flora is just one step towards fully understanding all the impacts on wild plants of all the environmental changes that have occurred since the 19th century. Nevertheless, digitization of this flora not only tells us about plants but also about the history of science. Between the lines of this flora one can see a rudimentary understanding of ecology and the beginnings of research on phytogeography.

Consider that in 1831 Charles Darwin set sail on the Beagle, collecting and cataloguing biodiversity around the world, much as Winch had done in North-east England over the preceding 30 years. Field botany at the time was not just a hobby, but a serious pursuit that led to many new discoveries.

Understanding the causes of biodiversity change is only possible if you have data over a long period. The North-east England has an enviable botanical history dating back to William Turner (1508-1568), the so-called, Father of English Botany, who came from Morpeth in Northumberland. Yet he was only the first in a long list of North-eastern botanists, including John Wallis (1714-1793), Nathaniel John Winch (1769-1838), John Gilbert Baker (1834-1920), George Ralph Tate (1805-1871), Gordon Graham and George Swan (1917). Their publications and the works of many others have contributed to a large corpus of literature on the region's flora.

Dear Dave, I have $11,000 in a mutual fund account that is not a retirement account. My wife has a retirement account through her job as a teacher, but I do not have one at all. We’re in Baby Step 2, so should we cash out the $11,000 in the investment account to help pay off debt? Chris Dear Chris, If this money is designated as non-retirement funds, I’d say go ahead and cash it out. Use the money to pay down debt, and continue to stay focused working the Baby Steps. Get that debt paid off,...

Work hard and play hard was the mantra that Eric Pavlack lived by. For 17 years, he traveled across the country laying railroad tracks which paid well but triggered a habit of reckless spending. “Because I was selfish, money was very important. and I’m making all this big money and I wasn’t used to it. I was spending it right and left. Guns, hunting trips, motorcycles, weightlifting stuff, trucks, cars.” In order to afford his lavish lifestyle, Eric worked extra hours. “I bought stuff on a whim...

Hartford, CT — More than a third of work-related injuries occur during people’s first year on the job – resulting in more than 6 million missed workdays, according to a new report.

The online valuation calculator, enabled by AI, is said to simplify the process for business owners looking to sell home security and alarm accounts.

Boulder, CO – Researchers are calling on Colorado to require reporting of all fires and explosions in the state’s oil and gas industry, after an analysis showed an incident rate significantly lower than that of neighboring Utah, where reporting is mandatory.

Silver Spring, MD — Roughly half of the fatal workplace injuries related to electricity exposure in a recent 10-year period occurred in construction, according to a new report from CPWR – The Center for Construction Research and Training.

Washington — “Good-faith efforts” by employers to comply with worker safety regulations during the COVID-19 pandemic should be taken into “strong consideration,” OSHA states in an April 16 memo to area offices and inspectors.

Washington – Musculoskeletal disorders account for between one-third and one-half of all injuries resulting in days away from work, job restriction or transfer in six major industries, according to a Bureau of Labor Statistics report released April 13.

The US Congress recently passed bipartisan legislation that ensures organic standards evolve and improve, while holding the federal government accountable for remaining familiar with the needs and expectations in the organic marketplace.

Sommer joins Del Sol Food with more than 16 years of experience in finance and accounting.

Children's Geographies; 06/01/2023
(AN 164286259); ISSN: 14733285
Academic Search Premier

Children's Geographies; 12/01/2023
(AN 174964053); ISSN: 14733285
Academic Search Premier

A silent crisis of ‘serial returns’ is eroding retail profit margins as uncovered in the Annual Returns Benchmark Report 2024* conducted by returns specialist ZigZag, in partnership with Retail Economics, accounting for 1 in 10 (11% of) online shoppers that make returns, are generating a quarter (24%) of all online non-food returns.

Ras Al Khaimah Economic Zone (RAKEZ) has tied up with RAKBANK to facilitate the opening of bank accounts for RAKEZ clients through a digital kiosk within its one-stop shop service centre in Al Hamra, Ras Al Khaimah. The new kiosk allows clients to complete their application on the spot, without the need to visit a RAKBANK branch.

[Economy] :
The nation posted a current account surplus for the fifth consecutive month in September, on the back of robust exports of semiconductors and other IT products.  According to tentative data from the Bank of Korea on Thursday, the current account surplus came to eleven-point-12 billion dollars in ...

[more...]

HSBC has launched a cross-border virtual account solution aimed at...

The numerous technical and operational breakdowns that contributed to the Deepwater Horizon oil rig explosion and spill from the Macondo well in the Gulf of Mexico suggest the lack of a suitable approach for managing the inherent risks.

A new report from the National Academies of Sciences, Engineering, and Medicine says that Medicare’s value-based payment programs could take into account social risk factors – such as low socio-economic position, residence in disadvantaged neighborhoods, or race and ethnicity – but any proposal to do so will entail both advantages and disadvantages that need to be carefully considered.

The demand for family caregivers for adults who are 65 or older is increasing significantly, and family caregivers need more recognition, information, and support to fulfill their responsibilities and maintain their own health, financial security, and well-being, says a new report from the National Academies of Sciences, Engineering, and Medicine.

KIDaccount is a leading provider in daily school safety and dismissal security.

Aurelie Schmitt is honored for her contributions as the head of finance at Philips

Gurpreet Bhusri is an expert in her field as a financial manager at Coresol LLC

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