Impact of Your Heart for God

These are perhaps the most important years of your life in establishing the condition of your heart. And I would say very simply, allow Jesus to love you, to impact your heart, so that you can be human as God has created you to be

Discipleship Part 2

Overall, discipleship teaching that is directed to the crowds in the Gospels deals with the act of becoming a disciple, evangelism, whereas teaching that is directed to the disciples tends to deal with growth in discipleship, Christian growth

Majestic God of a Seasoned Saint

The message is simply this. Listen to the God of seasoned saints. I Timothy 6:11-16 People, who have walked with God through many storms, through many periods of blessings, many triumphs and many tears, and the intimacy and understanding they have gained, will teach us much about who our God truly is

Know How to Die

The letters were written by Peter while he was in Rome, toward the end of his own life, just a year or less before he was executed by the Roman government. Peter writes to give last guidance to those who would follow. And he writes especially to leaders. 2 Peter 1-12 Peter looks at his own experience and tells us that when we have truly experienced and dwelt in the love of Jesus, the forgiveness of Jesus and the sacrificial servanthood of Jesus, we will lead our people willingly, eagerly, by proving to be examples to the flock

Overcoming the Perils of Leadership by Being a Follower

Leadership is a hot topic in today\u27s world, both in the secular and Christian realm. Leadership will also be a significant topic in evangelicalism the next few years because we\u27re watching a generation of some of the greatest leaders in the 20th century passed from the scene. Matthew 23:1-1

Guard your heart

The conference theme is going to be on habits of the heart. But the theme verse is, Above all else, guard your heart. Why should you guard your heart? Guarding your heart is absolutely crucial, because you never know what\u27s going to come along. If you\u27re not ready, your heart might be stolen, your heart might be broken; or tragically, Your heart may become hardened. And where your heart goes, so goes the rest of your life

Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

We examine the relationship between auditor competition and the likelihood of financial restatements that occur as a result of failures in the application of GAAP. Policy makers and audit market participants have expressed concern that the current level of auditor competition is low, resulting in a negative impact on audit quality. However, we find that restatements are more likely to occur in metropolitan statistical areas (MSAs) that have higher auditor competition. The association between audit market competition and restatements is statistically and economically significant. Our finding that audit quality is higher when auditor competition is lower suggests that at least some of the concerns about concentrated audit markets may be unfounded

Parameterized Littlewood-Paley operators with variable kernels on Hardy spaces and weak Hardy spaces

In this paper, by using the atomic decomposition theory of Hardy space and weak Hardy space, we discuss the boundedness of parameterized Littlewood-Paley operator with variable kernel on these spaces.Comment: 15 pages. arXiv admin note: text overlap with arXiv:1711.0961

Coronary heart disease risks associated with high levels of HDL cholesterol.

BackgroundThe association between high-density lipoprotein cholesterol (HDL-C) and coronary heart disease (CHD) events is not well described in individuals with very high levels of HDL-C (>80 mg/dL).Methods and resultsUsing pooled data from 6 community-based cohorts we examined CHD and total mortality risks across a broad range of HDL-C, including values in excess of 80 mg/dL. We used Cox proportional hazards models with penalized splines to assess multivariable, adjusted, sex-stratified associations of HDL-C with the hazard for CHD events and total mortality, using HDL-C 45 mg/dL and 55 mg/dL as the referent in men and women, respectively. Analyses included 11 515 men and 12 925 women yielding 307 245 person-years of follow-up. In men, the association between HDL-C and CHD events was inverse and linear across most HDL-C values; however at HDL-C values >90 mg/dL there was a plateau effect in the pattern of association. In women, the association between HDL-C and CHD events was inverse and linear across lower values of HDL-C, however at HDL-C values >75 mg/dL there were no further reductions in the hazard ratio point estimates for CHD. In unadjusted models there were increased total mortality risks in men with very high HDL-C, however mortality risks observed in participants with very high HDL-C were attenuated after adjustment for traditional risk factors.ConclusionsWe did not observe further reductions in CHD risk with HDL-C values higher than 90 mg/dL in men and 75 mg/dL in women

Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction

In this study, we use a survey instrument to obtain perspectives from over 700 auditors about present-day audit workloads and the relationship between audit workloads, audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which they believe audit quality begins to deteriorate and often 20 hours above this threshold at the peak of busy season. Survey respondents perceive deadlines and staffing shortages as two of the primary reasons for high workloads and further believe that high workloads result in decreased audit quality via compromised audit procedures (including taking shortcuts), impaired audit judgment (including reduced professional skepticism), and difficulty retaining staff with appropriate knowledge and skills. We also find that auditors’ job satisfaction and their excitement about auditing as a career are negatively impacted by high audit workload, particularly when the workload exceeds a threshold that is perceived to impair audit quality. Overall, our findings provide support for the PCAOB’s recent concern that heavy workloads are continuing to threaten audit quality and suggest that the primary drivers of workload (i.e., deadlines and staffing problems) might be the actual “root cause” of workload-related audit deficiencies