Income Statement Ratios Important to Investors

Question: Describe and analyse the role of accounting information in a business context.Analyse a set of financial statements including balance sheet, profit and loss accounts and cash flow statements.Demonstrate the relationship between accounting data and financial planning and resource allocation decisions. Answer: 1 a. Trial balance is an accounting report which contains the balance of all the general ledger accounts of an organization. It is generated at the end of the accounting period using the ledgers. The debit contains all the assets and the expenses while the credit side contains liabilities equities and revenue earned by the company. The balances which are to be debited are listed in the debit column while the balances which are to be credited is listed in the credit column. The total of debit column in the trial balance should be equal to the total of credit column in the trial balance. After preparing the unadjusted trial balance, the final adjusted trial balance is made by taking into account all the entries which were either wrongly entered or missed while making the trial balance. In the given question, the adjustment entries were made for Closing inventory Depreciation of both Equipment and Motor vehicles Prepayment of Rent Accrual of Telephone bill Heat and lighting expense Accrual of tax The trial balance and adjustment entries are given below: Weather and Sons Trial Balance as at 30th June 2016 Adjustments - Final TB - DR CR DR CR DR CR Retained Profit 88000 88000 Sales 636000 636000 Share Capital 100000 100000 Share Premium 200000 200000 Inventory 87000 37000 50000 Purchases 230000 37000 267000 Trade payables 86000 86000 Trade receivables 205000 205000 bank 83900 83900 Motor Expenses 12987 12987 Maintenance 12000 12000 Salaries Wages 106000 106000 Administration Expenses 33220 33220 Telephone 5687 4300 9987 Heat Light 14300 5000 9300 Equipment at cost 318000 47700 270300 Provision for depreciation equipment 45000 45000 Motor vehicles at cost 45000 11250 33750 Provision for depn motor vehicles 6000 6000 Rent 68000 8000 60000 Advertsing 19118 19118 Bad Debts 3788 3788 Provision for Bad Debts 2000 2000 Long term loan 90000 90000 Interest 9000 9000 Equipment depreciation 47700 47700 Motor vehicles depreciation 11250 11250 PrePayments 13000 13000 Accrual 4300 4300 Income tax expense 18300 18300 Provision for income tax 18300 18300 Loan interest accrued Total 1253000 1253000 131550 131550 1275600 1275600 B. Income statement also called profit and loss statement is one of the most important financial statements. It is important as it tells about the profitability of the company. The Income statement contains the sources of revenue of the company and the various expenses involved in conducting the business. It tell about the business if it is able to generate profit or not and if the investors should invest in the company. The income statement can be divided into operating part and non operating part. The operating part contains the revenue, expense, which are involved due to daily activities of the business. The non operating part contains expense which does not involve daily activities. Income statement using the adjusted trial balance is given below: Weather and Sons Income Statement as at 30th June 2016 Sales 636000 Purchases 267000 Gross Profit 369000 Operating Expenses Depreciation 58950 Maintenance 12000 Salaries Wages 106000 Administration Expenses 33220 Telephone 9987 Heat Light 9300 Motor Expenses 12987 Rent 60000 Advertising 19118 Bad Debts 3788 Interest 9000 Operating Income 34650 Tax 18300 Net income 16350 Thus from the income statement in can be seen that the Profit earned by the company is 16350. C. Balance Sheet of the company is one of the most important financial statements used by the investors. It represents the financial condition of the company on a specified date. It contains the assets and liabilities owned by the company and the amount invested by the shareholders. Also the balance sheet holds the accounting equation Assets = Liabilities + Shareholder Equity The assets are the documented in the top of balance sheet and is arranged in the order of liquidity with the most liquid assets first. The assets contain current assets and non current assets. The current assets are either cash or cash equivalent which can be converted to cash in less than a year. It consists of cash, prepaid expense, account receivables and inventory. The non current assets take longer time to convert to cash (more than a year). It consists of equipment, long term investment and intangible assets. The liabilities of the company are the amount the company owes to various account holders. It contains current liabilities and non current liabilities. The current liabilities of the company have to be paid by the company in less than a year. The non current liabilities of the company have to be paid by the company in a longer time (more than a year). The shareholder equity is the last part of the balance sheet. The money invested by the shareholders for running the business is called shareholder equity. It contains the money invested while starting the business and the retained earning which is the profit earned by the company and reinvested in the business. The equity of the company helps in understanding if the business is financed by the owners or the company has taken a debt to finance its business. If the debt taken by the company is low, then the risk of the company is lower as the company will have to not have to pay back to the investors immediately and can reinvest the money earned for the growth of the company. If the debt taken by the company is high then the risk of the company is higher as the company will have to pay back to the debtors at the end of the period. The Balance Sheet of the company for 2016 is prepared using the adjusted trial balance Assets Current Assets Bank 83900 Prepayment 13000 Trade receivables 205000 Inventory 50000 Non Current Assets Motor vehicles at cost 33750 Equipment at cost 270300 Total Assets 655950 Liabilities Long term loan 90000 Trade payables 86000 Accrual 22600 Provision for Bad Debts 2000 Provision for depn motor vehicles 6000 Provision for depreciation equipment 45000 Equity Share Capital 100000 Share Premium 200000 Net income 16350 Retained Earnings 88000 Liabilities + Equity 655950 2: For the ratio analysis, the two UKs main airline companies I have chosen from the list provided are British Airways and Ryan Air. The annual reports of the two companies (British Airways and Ryan Air) were downloaded for the year 2013, 2014, and 2015. Profitability ratios: The main aim of the business is to generate profits for its shareholders. The capability of a company to make profits is called Profitability of the company. The income earned by the company is through the sales of goods and services by the business. The company has to incur expense to generate this revenue in the business. Profits are calculated by removing all the expenses incurred in the business from the revenue earned. The profitability ratios help in finding if the business of the company is able to earn profits. The profitability ratios calculated for the two companies are Net Profit Margin and Return on Assets Net Profit Margin: The Net Profit Margin is defined as the profit earned by the company per unit of sales revenue earned. It is given by Net Profit/ Sales. If the company is able to generate more profits per unit of sales then the Net Profit Margin is higher. Thus the company will be able to pay for its expenses easily from the revenue earned. (Profit Margin Ratio) For the company Ryan Air, For the year 2013, The net profit = 569.3 M The total revenue from sales = 4884 M Thus Net Profit Margin = 569.3/ 4884 = 11.66 % For the year 2014, The net profit = 522.8 M The total revenue from sales = 5036.7 M Thus Net Profit Margin = 522.8/ 5036.7 = 10.38 % For the year 2015, The net profit = 866.7 M The total revenue from sales = 5654 M Thus Net Profit Margin = 866.7/ 5654 = 15.33 % The Profit Margin of Ryan Air has increased since 2013. Thus the company is performing well which is sign of growth of the company. For the company British Airways, For the year 2013, The net profit = 281 M The total revenue from sales = 11421 M Thus Net Profit Margin = 281/ 11421 = 2.46 % For the year 2014, The net profit = 702M The total revenue from sales = 11719 M Thus Net Profit Margin = 702/ 11719 = 5.99 % For the year 2015, The net profit = 2508 M The total revenue from sales = 11333 M Thus Net Profit Margin = 2508/ 11333 = 22.13 % The Profit Margin of British Airways has increased by more than 10 times since the year 2013. Thus the company is performing well which is sign of growth of the company. Return on Assets: Return on Assets is defined as the profit earned by the company for the investment in the assets. It is given by Net Profit/ Average Assets. If the Return on Assets is high then the company is able to utilize its assets efficiently. (Return on Assets Ratio - ROA) For the company Ryan Air, For the year 2013, Return on Assets = 569.3/ [(9001 + 8943)/ 2] = 6.35% For the year 2014, Return on Assets = 522.8/ [(8943 + 8812.1)/ 2] = 5.89% For the year 2015, Return on Assets = 866.7/ [(8812.1 + 12185.4)/ 2] = 8.26% The return on assets for Ryan Air has increased since the year 2013. Thus the company has used its assets efficiently. For the company British Airways, For the year 2013, Return on Assets = 281/ [(11136 + 11921)/ 2] = 2.44 % For the year 2014, Return on Assets = 702/ [(11921 + 13426)/ 2] = 5.54 % For the year 2015, Return on Assets = 2508/ [(13426 + 15376)/ 2] = 17.42 % The return on assets for British Airways has increased by more than 8 times since the year 2013. Thus the company has used its assets very efficiently. Liquidity Ratio: Liquidity Ratio of a company helps in determining if the company will be able to pay its short and long term debt using the current assets it has. The liquidity ratios calculated for the two companies are Current Ratio and Cash Ratio Current Ratio: The current ratio of a company is its ability to pay its current liabilities using the current assets owned by the company. It is calculated as current assets/ current liabilities. (Current Ratio) For the company Ryan Air, For the year 2013, Current Assets = 3763.6 M Current Liabilities = 1911.7 M Thus current ratio = 3763.6/ 1911.7 = 1.97 For the year 2014, Current Assets = 3444.3 M Current Liabilities = 2274.5 M Thus current ratio = 3444.3/ 2274.5 = 1.51 For the year 2015, Current Assets = 5742 M Current Liabilities = 3346 M Thus current ratio = 5742/ 3346 = 1.71 The current ratio for Ryan Air has decreased since the year 2013. Hence the company will not be able to cover its current debt as easily as before. For the company British Airways, For the year 2013, Current Assets = 2915 M Current Liabilities = 4627 M Thus current ratio = 2915/ 4627 = 0.63 For the year 2014, Current Assets = 3583 M Current Liabilities = 5502 M Thus current ratio = 3583/ 5508 = 0.65 For the year 2015, Current Assets = 3400 M Current Liabilities = 5700 M Thus current ratio = 3400/ 5700 = 0.59 The current ratio for British Airways has declined since the year 2013. Hence the company will not be able to cover its current debt as easily as before. Cash ratio: The cash ratio of a company is its ability to pay its current liabilities using the cash owned by the company. It is calculated as cash/ current liabilities. For the company Ryan Air, For the year 2013, Cash ratio = 1240.9/ 1911.7 = 0.65 For the year 2014, Cash ratio = 1730.1/ 2274.5 = 0.76 For the year 2015, Cash ratio = 1184.6/ 3346 = 0.35 The cash ratio for Ryan Air has decreased since the year 2013. Hence the company will not be able to cover its current debt as easily as before and the cash of the company has reduced significantly. For the company British Airways, In the year 2013, Cash ratio = 1850/ 4627 = 0.40 In the year 2014, Cash ratio = 2523/ 5502 = 0.45 In the year 2015, Cash ratio = 2047/ 5700 = 0.36 The cash ratio for British Airways has decreased since the year 2013. Hence the company will not be able to cover its current debt as easily as before. Efficiency ratios: The efficiency ratio helps in finding if the company can use its resources efficiently to generate profits. The two efficiency ratio calculated for the two companies are Total Assets Turnover ratio and Equity Turnover ratio. Total Assets Turnover ratio: It helps in finding how efficiently the company can use its assets to generate sales. It is given by the net sales/ Average total assets (Asset Turnover Ratio) For the company Ryan Air, For the year 2013, Total Assets turnover ratio = 4884/ [(9001 + 8943)/ 2] = 0.54 For the year 2014, Total Assets turnover ratio = 5036.7/ [(8943 + 8812.1)/ 2] = 0.57 For the year 2015, Total Assets turnover ratio = 5654/ [(8812.1 + 12185.4)/ 2] = 0.54 The Total Assets Turnover ratio for Ryan Air has not changed effectively since the year 2013. For the company British Airways, In the year 2013, Total Assets turnover ratio = 11421/ [(11136 + 11921)/ 2] = 0.99 In the year 2014, Total Assets turnover ratio = 11719/ [(11921 + 13426)/ 2] = 0.92 In the year 2015, Total Assets turnover ratio = 11333/ [(13426 + 15376)/ 2] = 0.79 The Total Assets turnover ratio for British Airways has decreased since the year 2013. Equity turnover ratio: It helps in finding how efficiently the company can use investment by owners to generate sales. It is given by the net sales/ Average equity. For the company Ryan Air, For the year 2013, Equity turnover ratio = 4884/ [(3306.7 + 3272.6)/ 2] = 1.48 For the year 2014, Equity turnover ratio = 5036.7/ [(3272.6 + 3285.8)/ 2] = 1.54 For the year 2015, Equity turnover ratio = 5654/ [(3285.8 + 4035.1)/ 2] = 1.54 The Equity turnover ratio for Ryan Air has increased since the year 2013. For the company British Airways, For the year 2013, Equity turnover ratio = 11421/ [(2255 + 868)/ 2] = 7.31 For the year 2014, Total Assets turnover ratio = 11719/ [(2255 +1900)/ 2] = 5.64 For the year 2015, Total Assets turnover ratio = 11333/ [(1900+ 4398)/ 2] = 3.59 The Equity turnover ratio for British Airways has decreased by since 2013. Thus from the above analysis it can be concluded that the performance of British airways is better than Ryan air. References Averkamp, H. (n.d.). What is a trial balance? Retrieved on August 6, 2016 from https://www.accountingcoach.com/blog/what-is-a-trial-balance Investopedia. (2013). Income Statement. Retrieved on August 6, 2016 from https://www.investopedia.com/terms/i/incomestatement.asp Investopedia. (n.d.). Balance Sheet. Retrieved from https://www.investopedia.com/terms/b/balancesheet.asp White Claire. (2015). Why are efficiency ratios important to investors. Retrieved from https://www.investopedia.com/ask/answers/032615/why-are-efficiency-ratios-important-investors.asp Chand, S. (2015). Ratio Analysis: Meaning, Classification and Limitation of Ratio Analysis. Retrieved 30 July, 2016, from https://www.yourarticlelibrary.com/financial-management/ratio-analysis-meaning-classification-and-limitation-of-ratio-analysis/29418 Investopedia. (n.d.). Profitability Ratios. Retrieved from https://www.investopedia.com/terms/p/profitabilityratios.asp MyAccountingCourse. (n.d.). Efficiency Ratios. Retrieved from https://www.myaccountingcourse.com/financial-ratios/efficiency-ratios MyAccountingCourse. (n.d.). Liquidity Ratios. Retrieved from https://www.myaccountingcourse.com/financial-ratios/liquidity-ratios

Analysing The Parable Of The Sower Religion Essays

Analysing The Parable Of The Sower Religion Essays Analysing The Parable Of The Sower Religion Essay Analysing The Parable Of The Sower Religion Essay Essay Topic: Parable Of the Sower The Parable of the Sower is found in each of the synoptic Gospels, every bit good in the Book of Thomas. But why? Each of the authors must hold seen fit to include it for some ground or another. Luke saw the manner in which the fable could be used to turn to the hapless people of his clip. His concerns for the financially impaired and castaway were some of the most outstanding facets of his Gospel. He was besides really concerned with the predicament of adult females during his clip. Although it is found in the New Testament, many Church Fathers have written commentaries on this parable, analyzing different facets of the narrative and explicating their symbolism. The Parable of the Sower is non a actual narrative of a husbandman ; it is a manner in which Jesus conveys the message of God s Kingdom to the people who were listening by comparing himself and the message of God to a sower and a seed. Luke does non bespeak where Jesus is when he is giving this parable. However, it is known that Jesus is going with his apostles and with a group of Galilean adult females. This same group of adult females will besides go with Jesus to Jerusalem and be informants to his decease. But for now, they are prolonging their gypsy teacher out of their ain agencies ( Just 130-137 ) . It is besides of import to observe that going with adult females in this manner is counter-intuitive when looking back on the civilization of the clip. Womans were practically second-class citizens and the fact that Jesus was conveying them with him fits really nicely into Luke s positions of adult females s rights and demands during the clip he was composing. The crowd that Jesus is prophesying to is a slightly random mixture of people. The transition states a great crowd gathered and people from town after town came to him ( Luke 8: 4 ) . This suggests that there is a consolidative subject behind Jesus narratives. His ability to learn is impressive, but the fact that he can make out to so many people, including Greeks, Romans, Jews and Gentiles, is intriguing. There are adult females in the crowd every bit good, which comes as another surprise. The normal Semite tradition would non let adult females in an country or session such as this. Besides, it is noted that Jesus household is in the crowd, waiting to see him. He responds, stating that My female parent and my brothers are those who hear the word of God and make it ( Luke 8: 21 ) . This implies that Jesus has cut some of his secular ties and that the 1s who act in conformity to God s will is his household. This subdivision of the book consists of two chief parts: the parable and Jesus account of the parable. Jesus helps his adherents to understand his words, yet still uses a big sum of symbolism when he talks. For illustration, he spoke often about ears. Ears, in a scriptural context, frequently represent the credence or rejection God s word ( Macmillan Dictionary ) . Harmonizing to Cyril of Alexandria, Jesus clearly divides people into two classs: those who have been given by God cognition of the enigmas of the land, and the remainder, who do non cognize the enigmas ( Just 130-137 ) . Cyril is in understanding with the symbolic impression of ears because both transitions seem to split the audience into two cantonments: those who have heard or accepted God s word and those who have non. Both of these thoughts are utile in explicating this transition because Jesus subsequently says Let anyone with ears to hear listen, ( Luke 8: 8 ) proposing that anyone who has the capacity to hear and that is willing to understand and accept God s message should listen to his words. Basil the Great says that the ear gives entree to the bosom and the interior individual ( Just 130-137 ) . In this sense, the ears are an effectual manner of making a individual. By sharing the message of God, Jesus is efficaciously seeding the seeds of a fledgeling faith. Another word that is often used in the transition is seed. The seed, though it is chiefly used for agricultural intents, is described to exemplify forms of growing in the land of God ( Macmillan Dictionary ) in scriptural texts. In this instance, the seed is supposed to stand for the word of God and how it is received among the assorted peoples of the clip. Cyril of Alexandria says, in add-on to placing the seed as the Word of God, Jesus besides implies that the birds are the Satan, who snatches the good seed on the way ( Just 130-137 ) . The Satan is snaping the good seed by taking from the memory the words of the catechetical talks, says Symeon the New Theologian. Even the objects that impede the seeds growing on the way, such as the dry land and the irritants have implicit in significances. Ephrem says that the thankless psyche is like a tract for immorality and that the Word of God finds difficult dirt during times of persecution ( Just 130-137 ) . In this subdivision, Ephrem is indicating out that it is hard for the Word of God to distribute during times of utmost persecution. Peoples will be less likely to hear the Word if there is a solid menace of decease attach toing it. If the seed is the word of God, so the sower, the one distributing the seed, must be Jesus. Many Church Fathers wrote commentaries refering this portion of Luke s Gospel. They all tend to hold that Jesus was the sower in this fable. Harmonizing to Clement of Alexandria, he ( Jesus ) is the lone agriculturist of the dirt from the foundation of the existence. Cyril of Alexandria says Jesus is the sower who sows the seeds ( Just 130-137 ) . Even Origen seemed to hold, composing that Seed should non be sown beside the manner but in the manner itself, which is Jesus, who is the Way ( Just 130-137 ) . These three interpreted the parable to intend that Jesus is the chief figure of the parable. The sower is responsible for the future growing of the works and is supposed to works the seed where he thinks it will outdo flourish. If Jesus is the sower, it is his duty to make his best to give the seed a proper topographic point to get down and to assist the word of God spread every bit rap idly as possible. The Parable of the Sower is an of import message. However, it is known that Luke was non an eyewitness to most of Jesus ministries. Therefore, many of his histories must hold been taken from others. Because he is a secondary beginning, there are many differences in entering between his Gospel and the others. The disagreements normally concern what Jesus really said. For illustration, the Gospel of Matthew provinces that the individual who is like the seed sown along the way does non understand the word of God and is hence susceptible to the evil 1. However, Luke suggests that the word of God is stolen and that the people are non given the chance to understand it ( Hultgren 180-202 ) . The difference is that Matthew writes that a individual ( remarkable ) does non understand the word of God, where Luke suggests that the people ( plural ) are non given the word so hence they are robbed of the chance to understand God s message. Luke writes so that the people who are hapless or friendl ess can associate more readily to Christian beliefs. If they think that they are downtrodden because they have non been exposed to the message, they are more likely to accept the message in hopes of a better hereafter. Another facet that should be examined is the differences between the relations of the parable. The narrative appears in all three of the Synoptic Gospels, every bit good as the Coptic Gospel of Thomas. There are non any serious textual and translational jobs between the texts, aside from the aforesaid disagreements refering what Christ really said. However, the order in which the fables were written is evident. After analyzing verbal similarities between the Gospels, it can be concluded that both Matthew and Luke based their relation of the parable on Mark s version. Matthew writes in a really similar manner, which would bespeak that he drew his stuff from Mark. Luke s version is much shorter than Mark s ( Hultgren 180-202 ) . This shows that he borrowed stuff from Mark because it would be hard for him to compose a longer version of a narrative that he did non informant. The Parable of the Sower is one of the narratives that is used in each of the Synoptic Gospels. It has values that each of the authors can pull strings to suit their docket. Luke used the parable as a manner to turn to the demands of the hapless, the downtrodden, the castaway and the adult females. By using what Jesus said and somewhat altering the diction, he was able to link the message of God to the people with which he was concerned. He was a talented author with much more literary pattern than most of the people during his clip. However, the narrative that he relays about Jesus interactions with the hapless people have been the topic of examination by tonss of scriptural bookmans. Church Fathers look into fables like this one in order to understand the deeper significance behind the Word of God. It is this examination that displays the writers single concerns with the people of the clip. Luke s feelings toward the hapless and oppressed are highlighted by authors such as Origen and Cyril of Alexandria as they dig deep into the symbolism of Luke s authorship. However, this parable sheds another visible radiation on Jesus, demoing him as a instructor who accepts those who follow God s will as his household. The narrative that Luke portions is non about a husbandman and a seed ; it is about Jesus and his message. What we choose to make with that message now is all that affairs.

Analysing The Parable Of The Sower Religion Essays

Analysing The Parable Of The Sower Religion Essays Analysing The Parable Of The Sower Religion Essay Analysing The Parable Of The Sower Religion Essay Essay Topic: Parable Of the Sower The Parable of the Sower is found in each of the synoptic Gospels, every bit good in the Book of Thomas. But why? Each of the authors must hold seen fit to include it for some ground or another. Luke saw the manner in which the fable could be used to turn to the hapless people of his clip. His concerns for the financially impaired and castaway were some of the most outstanding facets of his Gospel. He was besides really concerned with the predicament of adult females during his clip. Although it is found in the New Testament, many Church Fathers have written commentaries on this parable, analyzing different facets of the narrative and explicating their symbolism. The Parable of the Sower is non a actual narrative of a husbandman ; it is a manner in which Jesus conveys the message of God s Kingdom to the people who were listening by comparing himself and the message of God to a sower and a seed. Luke does non bespeak where Jesus is when he is giving this parable. However, it is known that Jesus is going with his apostles and with a group of Galilean adult females. This same group of adult females will besides go with Jesus to Jerusalem and be informants to his decease. But for now, they are prolonging their gypsy teacher out of their ain agencies ( Just 130-137 ) . It is besides of import to observe that going with adult females in this manner is counter-intuitive when looking back on the civilization of the clip. Womans were practically second-class citizens and the fact that Jesus was conveying them with him fits really nicely into Luke s positions of adult females s rights and demands during the clip he was composing. The crowd that Jesus is prophesying to is a slightly random mixture of people. The transition states a great crowd gathered and people from town after town came to him ( Luke 8: 4 ) . This suggests that there is a consolidative subject behind Jesus narratives. His ability to learn is impressive, but the fact that he can make out to so many people, including Greeks, Romans, Jews and Gentiles, is intriguing. There are adult females in the crowd every bit good, which comes as another surprise. The normal Semite tradition would non let adult females in an country or session such as this. Besides, it is noted that Jesus household is in the crowd, waiting to see him. He responds, stating that My female parent and my brothers are those who hear the word of God and make it ( Luke 8: 21 ) . This implies that Jesus has cut some of his secular ties and that the 1s who act in conformity to God s will is his household. This subdivision of the book consists of two chief parts: the parable and Jesus account of the parable. Jesus helps his adherents to understand his words, yet still uses a big sum of symbolism when he talks. For illustration, he spoke often about ears. Ears, in a scriptural context, frequently represent the credence or rejection God s word ( Macmillan Dictionary ) . Harmonizing to Cyril of Alexandria, Jesus clearly divides people into two classs: those who have been given by God cognition of the enigmas of the land, and the remainder, who do non cognize the enigmas ( Just 130-137 ) . Cyril is in understanding with the symbolic impression of ears because both transitions seem to split the audience into two cantonments: those who have heard or accepted God s word and those who have non. Both of these thoughts are utile in explicating this transition because Jesus subsequently says Let anyone with ears to hear listen, ( Luke 8: 8 ) proposing that anyone who has the capacity to hear and that is willing to understand and accept God s message should listen to his words. Basil the Great says that the ear gives entree to the bosom and the interior individual ( Just 130-137 ) . In this sense, the ears are an effectual manner of making a individual. By sharing the message of God, Jesus is efficaciously seeding the seeds of a fledgeling faith. Another word that is often used in the transition is seed. The seed, though it is chiefly used for agricultural intents, is described to exemplify forms of growing in the land of God ( Macmillan Dictionary ) in scriptural texts. In this instance, the seed is supposed to stand for the word of God and how it is received among the assorted peoples of the clip. Cyril of Alexandria says, in add-on to placing the seed as the Word of God, Jesus besides implies that the birds are the Satan, who snatches the good seed on the way ( Just 130-137 ) . The Satan is snaping the good seed by taking from the memory the words of the catechetical talks, says Symeon the New Theologian. Even the objects that impede the seeds growing on the way, such as the dry land and the irritants have implicit in significances. Ephrem says that the thankless psyche is like a tract for immorality and that the Word of God finds difficult dirt during times of persecution ( Just 130-137 ) . In this subdivision, Ephrem is indicating out that it is hard for the Word of God to distribute during times of utmost persecution. Peoples will be less likely to hear the Word if there is a solid menace of decease attach toing it. If the seed is the word of God, so the sower, the one distributing the seed, must be Jesus. Many Church Fathers wrote commentaries refering this portion of Luke s Gospel. They all tend to hold that Jesus was the sower in this fable. Harmonizing to Clement of Alexandria, he ( Jesus ) is the lone agriculturist of the dirt from the foundation of the existence. Cyril of Alexandria says Jesus is the sower who sows the seeds ( Just 130-137 ) . Even Origen seemed to hold, composing that Seed should non be sown beside the manner but in the manner itself, which is Jesus, who is the Way ( Just 130-137 ) . These three interpreted the parable to intend that Jesus is the chief figure of the parable. The sower is responsible for the future growing of the works and is supposed to works the seed where he thinks it will outdo flourish. If Jesus is the sower, it is his duty to make his best to give the seed a proper topographic point to get down and to assist the word of God spread every bit rap idly as possible. The Parable of the Sower is an of import message. However, it is known that Luke was non an eyewitness to most of Jesus ministries. Therefore, many of his histories must hold been taken from others. Because he is a secondary beginning, there are many differences in entering between his Gospel and the others. The disagreements normally concern what Jesus really said. For illustration, the Gospel of Matthew provinces that the individual who is like the seed sown along the way does non understand the word of God and is hence susceptible to the evil 1. However, Luke suggests that the word of God is stolen and that the people are non given the chance to understand it ( Hultgren 180-202 ) . The difference is that Matthew writes that a individual ( remarkable ) does non understand the word of God, where Luke suggests that the people ( plural ) are non given the word so hence they are robbed of the chance to understand God s message. Luke writes so that the people who are hapless or friendl ess can associate more readily to Christian beliefs. If they think that they are downtrodden because they have non been exposed to the message, they are more likely to accept the message in hopes of a better hereafter. Another facet that should be examined is the differences between the relations of the parable. The narrative appears in all three of the Synoptic Gospels, every bit good as the Coptic Gospel of Thomas. There are non any serious textual and translational jobs between the texts, aside from the aforesaid disagreements refering what Christ really said. However, the order in which the fables were written is evident. After analyzing verbal similarities between the Gospels, it can be concluded that both Matthew and Luke based their relation of the parable on Mark s version. Matthew writes in a really similar manner, which would bespeak that he drew his stuff from Mark. Luke s version is much shorter than Mark s ( Hultgren 180-202 ) . This shows that he borrowed stuff from Mark because it would be hard for him to compose a longer version of a narrative that he did non informant. The Parable of the Sower is one of the narratives that is used in each of the Synoptic Gospels. It has values that each of the authors can pull strings to suit their docket. Luke used the parable as a manner to turn to the demands of the hapless, the downtrodden, the castaway and the adult females. By using what Jesus said and somewhat altering the diction, he was able to link the message of God to the people with which he was concerned. He was a talented author with much more literary pattern than most of the people during his clip. However, the narrative that he relays about Jesus interactions with the hapless people have been the topic of examination by tonss of scriptural bookmans. Church Fathers look into fables like this one in order to understand the deeper significance behind the Word of God. It is this examination that displays the writers single concerns with the people of the clip. Luke s feelings toward the hapless and oppressed are highlighted by authors such as Origen and Cyril of Alexandria as they dig deep into the symbolism of Luke s authorship. However, this parable sheds another visible radiation on Jesus, demoing him as a instructor who accepts those who follow God s will as his household. The narrative that Luke portions is non about a husbandman and a seed ; it is about Jesus and his message. What we choose to make with that message now is all that affairs.

Threat of Anne Hutchinson essays

Threat of Anne Hutchinson essays Anne Hutchinson went against the assumptions of what women should do in her time. She held meetings in her home giving her views of her extremist Puritan beliefs, which many were against. Anne Hutchinson was the same type of threat to the Massachusetts Bay colony just like any other antinomian, except she was much more influential, thus more dangerous than many other individual previous antinomians. Deputy Governor testimony accused Hutchinson of being an antinomian. He stated, ...Mrs. Hutchinson hat so forestalled the minds of many by their resort to her meeting that now she hath a potent party in the country. Now if all these things have endangered us as from that foundation and if she particular hath disparaged all our ministers in the land that they have preached a covenant of works, and only Mr. Cotton a covenant of grave, why this is not to be suffered... He was accusing her of exactly what antinomian, who were also called Puritan extremists. The ministers and church held most of government power in Massachusetts Bay colonies around that time in the mid 1600s. Having been accused of being an antinomian, she was trying to overthrow the power of the ministers, thus trying to overthrow the government as well, which is a threat the community in that time and place. Several ministers stated that Hutchinson had come and accused all of them, except John Cotton, of preachin g covenant of works, which supports what Deputy Governor claimed. Although Anne Hutchinson denied this allegations, it seems that the Governor still took these testimonies against her, because the words of a minister werent considered to be anything but the truth to those who followed their religion and were not antinomians. Mr. Cotton had to testify. Although he tried to defend Hutchinson, because of how she saw him as the only good minister among those she was talking to. Her words did make him feel uncomfortable in fr ...

System analysis and design Coursework Example | Topics and Well Written Essays - 1500 words - 1

System analysis and design - Coursework Example The system is supposed to work in the construction industry where it is supposed to allow for easier recording of the different equipments. It is also supposed to allow for the generation of the different reports suiting the needs of the users. The workers carried an analysis of the existing manual systems in order to come up with a diagram of the new systems. Different mode of data collection were used which included questionnaires and interviews. Interviewees were supposed to be the people who were participating in the current manual system and managers of the organization. To make sure correct information was given, first the interviewees were taught of the importance of the information that they were providing, and the need of it being correct. The answers given during the interviews were recorded, and the system design was drawn. To make sure that the system requirements had been captured in the system design, the experts visited a neighboring company by the name John contractors, who had a similar system implemented the previous year. This enabled us to learn some of the problem that was encountered by the team after deployment and improvements that were suggested. After the analysis of the current system, the team had to come up with a design of the online system. We had also to come up with the implementation mode which was arrived at that the system should be web based and have a database. The design took into consideration the different modules and requirements of the system which had been supplied to us in the specification document. Owing to security measures and need of availability of the system, it was to be designed in a way that it was to run from a server within the organization. The system included different levels of users who included the managers and the subordinate staff. 1. Offer security of information- The system ensured this by requiring people to log in before accessing it. This is made possible by having a

BA3-Inter-Professional Studies Essay Example | Topics and Well Written Essays - 3250 words

BA3-Inter-Professional Studies - Essay Example by members of different professions and/or agencies work together to provide integrated health and/or social care for the benefit of service users†(Barrett et al, 2005). Hence, such an agency collaborate the efforts of different professionals to build a safe zone, shelter and liveable environment for minority groups, underprivileged people or homeless population (due to immigration, family loss, orphanage or any other cause). The cause of such charitable organizations attracts my ethical, moral and social concerns. I personally feel motivated to work with them and make this world a better place to live for those who are not satisfied with their lives for being deprived of the basic human needs. I believe in equality, unbiased environment, equal human rights, needs and wants, grave diversity issues, anti-discrimination and legitimacy of human rights in the light of law and morality. Hence, I am a strong supporter of inter-professional work and agencies. I am going to explain my views about the charitable organizations and their duties and my personal experiences while working with Greater Manchester Immigration Aid Unit (GMIAU) during my placement. This agency, where I am on my placement is an Immigration Legal Aid Unit called GMIAU. I had to work on some cases that were referred to me. During the practical experience, I learned about organizational structure, running mechanisms and issues that arose while conducting the social work. There are many complexities that I observed which relate to equality in providing the charitable services to all the people who deserve them. I am going to discuss organizational structure of GMIAU, its issues related to culture and other issues that were there regarding equality and diversity. I received case referrals from the legal team- caseworkers, senior caseworkers and solicitors. The cases that were referred to me are related to social issues that service users need. The primary role is to empo wer the service user and help

Research Journal Based on Personal Experience and Observation Assignment

Research Journal Based on Personal Experience and Observation - Assignment Example The message drew her attention from the television, and she began to reply. 5:23pm After replying, she took her laptop and opened the tab where she has logged into facebook, and found more than five people have already initiated chats. She commenced replying to their chats, and before she was done with it, her attention was drawn by the television. Therefore, the television distracted her from continuing with the chats on Facebook; in fact, she did not respond to some of the comments from her friends. In the meantime, she was also waiting for her friend to respond to the message that she had sent earlier, via the text messaging. 5:35pm Her friend replied through the phone messaging services, and this drew her attention again. The message seemed to be more interesting than the television: due to a reflection from her smile as she read through. Before replying to the message received, friends on the facebook drew her attention, and she decided to reply to three of her friends. It is ev ident that both messaging and Facebook seemed to be more interesting to her, than watching American Idol on the television, since every time the messages were received, she was drawn from watching the television. 6:01PM 6:10 PM 6:15 PM 6:18 PM She was not paying attention to the television anymore, since she was concentrating on her laptop, while typing on Facebook chats. Therefore, she was not able to pay attentions to the television and Facebook at the same time, though the phone was also demanding attention from her at various instances like reading messages and replying. At this moment, she remembered about her drink, she took it, though her mind, and eyes were focusing on the laptop. Another message was sent to her through the SMS, and this drew her attention to the phone in order to check the message. She replied to the message, thereby taking about three minutes. Finally, her attention was drawn to the television, whereby she stopped typing on the laptop, and commenced watchi ng an iphone 5 commercial on the television. The features of the phone were exiting to her in a way that drew her attention, thus making her to leave all other activities and concentrate on the television advert.   MY REFLECTION During my observation, I was able to identify the way people have been sending and receiving messages in the past using the phone, while comparing to the new social media, Facebook. It is evident that, the new social media is allowing accessibility of numerous people through different avenues of communication at the same time. My subject seems to be distracted while watching the television, since she had to check on the messages received from her friend, while still chatting with her friends on Facebook. However, the new social media offer an opportunity to enjoy watching the same program on the cable television, while chatting with friends, hence reducing the interruption. Subject 2: Myself Date: Monday 10 September 2012 Situation: Texting message using m y phone, while chatting on Twitter   Ã‚   Old  Media: Phone messaging services New (social) Media: