The Synaxarion's account includes this tradition from the Protoevangelium of James: "When Joseph had found a place for Mary in Bethlehem, he went out to look for a midwife. On his way, he noticed that the whole of nature had suddenly become utterly still as though seized with astonishment: the birds hung motionless in mid-air, men and beasts stopped in their tracks, and the waters ceased flowing. The continuous movement that leads everything from birth to death and imprisons it in vanity (cf Pss. 38:6-7; 102:15. Eccles. 1) was suspended, for at that moment the Eternal entered within the heart of time. The pre-eternal God became a newborn child. Time and history now took on a new dimension."

The Synaxarion's account includes this tradition from the Protoevangelium of James: "When Joseph had found a place for Mary in Bethlehem, he went out to look for a midwife. On his way, he noticed that the whole of nature had suddenly become utterly still as though seized with astonishment: the birds hung motionless in mid-air, men and beasts stopped in their tracks, and the waters ceased flowing. The continuous movement that leads everything from birth to death and imprisons it in vanity (cf Pss. 38:6-7; 102:15. Eccles. 1) was suspended, for at that moment the Eternal entered within the heart of time. The pre-eternal God became a newborn child. Time and history now took on a new dimension."

The Synaxarion's account includes this tradition from the Protoevangelium of James: "When Joseph had found a place for Mary in Bethlehem, he went out to look for a midwife. On his way, he noticed that the whole of nature had suddenly become utterly still as though seized with astonishment: the birds hung motionless in mid-air, men and beasts stopped in their tracks, and the waters ceased flowing. The continuous movement that leads everything from birth to death and imprisons it in vanity (cf Pss. 38:6-7; 102:15. Eccles. 1) was suspended, for at that moment the Eternal entered within the heart of time. The pre-eternal God became a newborn child. Time and history now took on a new dimension."

With the New Year around the corner, people are making decisions about which diet to try. In this episode, Rita shares what the research shows about eating the Holy Orthodox way. 

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.

On this Sunday of the Paralytic, Fr. Andrew talks about what the resurrection of Jesus did and what we do with that.

Too often we say that we love the sinner but hate the sin; however in practice, I don’t think the sinners can tell the difference. May God help us to care for the bodily needs and to lovingly honour our neighbours, especially those we disagree with, and let us strive in appropriate measure to be diligent in our life of prayer and in our ascetic disciplines so that even without a word we may influence our neighbour to turn from what is evil to what is beautiful.

All suffering, however, regardless of its apparent immediate source, can be understood as the wrath of God. But we must never forget that we call it God’s wrath because of how we feel and how we experience it, not because God is at all angry or vengeful. Rather, God both allows and brings about suffering in our lives as a doctor treating a patient. What patient after major surgery has not experienced the wrath of the physical therapist? Healing the body is often painful.

Fr. Stephen begins his verse by verse study in the Gospel according to St. Luke. This first episode give an introduction to the book. (Please note that the first 2 episodes will not have the same high quality audio as all of the subsequent ones.)

Fr. Philip LeMasters encourages us to live faithfully before the Lord, as did the Theotokos.

Like the saints we remember today, let us turn away from such distractions and instead orient ourselves toward the blessedness of a Kingdom that remains not of this world. Let us offer all our blessings back to Him with gratitude, for that is the only way to live as those who know that the good things of this life are not ends in themselves, but points of entrance to eternal life.

Fr John shares a few nuggets of Gospel living which he heard from a kindhearted Delivery Man, Michael, who came to deliver a playground set to Holy Ascension.

Fr. Theodore Paraskevopoulos explains the meaning of Jesus' Parable of the Talents.

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.

On the most recent "Ancient Faith Today," The V. Rev. Fr Thomas Hopko, Dean Emeritus of St Vladimir's Orthodox Theological Seminary, helped us understand how Orthodox Holy Tradition interprets and applies the prophetic texts of Scripture in light of the many modern-day "end times" interpretations, including the rapture (pre-Tribulation), the antichrist (the beast), millennialism, and much, much more.

Guest host Fr. Steve Tsichlis welcomes Dr. Clark Carlton to discuss the Orthodox view of redemption.

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

The BBC's longest-serving gardening presenter was a favourite with audiences for 41 years before retiring in 2019.

Teachers are leaving Guernsey after the end of a rental allowance, a scrutiny meeting hears.

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

1. Sauvetage de Casino: les syndicats retirent leur plainte en appel après avoir conclu un accord avec la direction  Le Figaro
2. Plan de sauvetage de Casino : accord avec la direction, les représentants du personnel retirent leur plainte en appel  France 3 Régions
3. Sauvetage de Casino : un accord social enfin trouvé pour clore le dossier  Capital.fr
4. Casino: les représentants du personnel retirent leur appel formulé à l'encontre du plan de sauvegarde  Investir
5. Plan de sauvegarde de Casino : la direction trouve un accord avec le personnel  La Tribune.fr

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.

The characteristics of successful MOOCs were explored in this study. Thousands of student reviews regarding five xMOOCs (Massive Open Online Course) in the fields of software, science, and management were extracted from the Coursetalk website and analyzed by quantitative and qualitative methods using the Garrison, Anderson, and Archer (2000) Community of Inquiry (CoI) model. The 14 characteristics found to contribute to the success of MOOCs (e.g., teacher, atmosphere, exercise) were partitioned into the teaching, social, and cognitive presence elements. In addition, cluster analysis revealed five types of learners, based on the characteristics they mentioned for course success: atmosphere, exercise, teacher, exam, and unspecified. This divides learners into groups that may prefer social, cognitive, or teaching presence. The findings of this study negate the perception that xMOOCs mostly contain teaching presence elements. This research contributes to the understanding of characteristics that contribute to successful MOOCs and sheds light on the students, too. Listening to the voices of the students and the types of characteristics that they chose to mention, enables further exploration of their preferences and expectations regarding MOOCs and, accordingly, to future adaptation between students’ preferences and MOOC characteristics.

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.