An Analysis of Clericalim in some Philippine Church Bodies as an Obstacle to Lay Activty in the Lutheran Church in the Philippines

The present study is born out of the conviction that, humanly speaking, the future of the Lutheran Church in the Philippines, and that of any Christian body for that matter, lies in a vitally active laity. It is also born out of a bit of experience that has seen what laymen can do when properly stimulated and guided. The study is made also in the belief that the clergy themselves to a large extent hold the key to a genuinely active laity and that they can be a tremendous influence either positively or negatively

The Doctrine of the Resurrection of the Body as Taught in the Pauline Espistles

It is our purpose to present the entire teaching of Paul on the fundamental doctrine of the resurrection. In the course of the positive presentation of Paul\u27s teaching it will become clear that he nowhere contradicts himself but that he is consistent throughout. It will also become evident that Paul\u27s doctrine of the resurrection is in complete harmony with the teachings of Jesus and with other parts of Scripture. When we speak of Pauline theology, therefore, we simply refer to the doctrines contained in Paul\u27s epistles

Non-LTE line-formation for CNO

Accurate atomic data have become available in the recent past due to the demands of astrophysics and fusion research. We report on the impact of such data on non-LTE line-formation calculations for CNO in early-type stars. Considerable improvement is achieved by the derivation of consistent results from practically all available spectroscopic indicators, regardless of ionization stage or spin system, and the uncertainties in the analyses are drastically reduced. Moreover, systematic trends are revealed, e.g. an increase of the NI abundances from previous studies of BA-type supergiants by a factor of two is indicated. The present work promises stringent observational constraints on chemical mixing in the course of massive star evolution. First results on BA-type supergiants in the Galaxy and the Magellanic Clouds are discussed.Comment: 6 pages, 2 figures; to be published in "CNO in the Universe", ASP Conf. Series, eds. C. Charbonnel, D. Schaerer & G. Meyne

Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht

Cash flow statements have gained popularity worldwide and are now mandatory also under German GAAP for listed companies. Based on International Accounting Standard No. 7 we review their analytical value from both a shareholders and a creditors point of view. Cash flow patterns do vary from earnings patterns. Income earned is not identical with cash received. Enron and some other spectacular insolvency cases are just examples of this. In the first part of this working paper we present the concept of the cash flow statement and discuss cash flow patterns of firms, cash flow ratios and their usefulness, but also the limitations the analyst should be aware of. In the second part we analyse the relevance of cash flow statements for banking institutions. Banks also have to present them in their annual accounts, but interestingly both investment and credit analysts make little use of them. We explore the peculiarities of the business model of banking, its impact on cash flow as well as the information needed for analysing the strategic liquidity of a bank. Based on our findings, we do not recommend investment and credit analysts to change their opinion on the usefulness of cash flow statements for banks. --Cash flow statements for firms,cash flow statements for banks,cash flow analysis,shareholder value analysis,debtholder value analysis,credit analysis,analysis of accounting policy

Requirements: The Key to Sustainability

Software's critical role in society demands a paradigm shift in the software engineering mind-set. This shift's focus begins in requirements engineering. This article is part of a special issue on the Future of Software Engineering

Sustainability Design and Software: The Karlskrona Manifesto

Sustainability has emerged as a broad concern for society. Many engineering disciplines have been grappling with challenges in how we sustain technical, social and ecological systems. In the software engineering community, for example, maintainability has been a concern for a long time. But too often, these issues are treated in isolation from one another. Misperceptions among practitioners and research communities persist, rooted in a lack of coherent understanding of sustainability, and how it relates to software systems research and practice. This article presents a cross-disciplinary initiative to create a common ground and a point of reference for the global community of research and practice in software and sustainability, to be used for effectively communicating key issues, goals, values and principles of sustainability design for software-intensive systems. The centrepiece of this effort is the Karlskrona Manifesto for Sustainability Design, a vehicle for a much needed conversation about sustainability within and beyond the software community, and an articulation of the fundamental principles underpinning design choices that affect sustainability. We describe the motivation for developing this manifesto, including some considerations of the genre of the manifesto as well as the dynamics of its creation. We illustrate the collaborative reflective writing process and present the current edition of the manifesto itself. We assess immediate implications and applications of the articulated principles, compare these to current practice, and suggest future steps

Інвестування

Методичні матеріали призначено для самостійної роботи студентів галузі знань 0305 Економіка і підприємництво під час підготовки до модульних контролів за результатами лекційних занять з нормативної дисципліни «Інвестування». Рекомендації орієнтовано на активізацію виконавчого етапу навчальної діяльності студентів

A cosmic abundance standard: chemical homogeneity of the solar neighbourhood and the ISM dust-phase composition

A representative sample of unevolved early B-type stars in nearby OB associations and the field is analysed to unprecedented precision using NLTE techniques. The resulting chemical composition is found to be more metal-rich and much more homogeneous than indicated by previous work. A rms scatter of ~10% in abundances is found for the six stars (and confirmed by six evolved stars), the same as reported for ISM gas-phase abundances. A cosmic abundance standard for the present-day solar neighbourhood is proposed, implying mass fractions for hydrogen, helium and metals of X=0.715, Y=0.271 and Z=0.014. Good agreement with solar photospheric abundances as reported from recent 3D radiative-hydrodynamical simulations of the solar atmosphere is obtained. As a first application we use the cosmic abundance standard as a proxy for the determination of the local ISM dust-phase composition, putting tight observational constraints on dust models.Comment: 4 pages, 2 figures. Accepted for publication in ApJ Letter

Mind the Gap: Bridging the Sustainable Software Systems Research Divide

Sustainability is a major concern to humanity as a result of the consequences of the rapid consumption of the planets finite natural resources, combined with exponential economic and population growth. Principally associated with the field of ecology, sustainability has emerged as an important area of research in a number of sub-fields within the domain of computing including human-computer interaction. While these communities have attempted to address the challenges of sustainability from their different perspectives, there is a severe lack of common understanding of the fundamental concepts of sustainability and how they relate to software systems. As a result, there is a need for a common ground and consistent terminology to reduce the replication of effort. This paper presents the Karlskrona Manifesto for Sustainabilty Design as a mechanism for initiating a conversation between the different communities in addressing the challenges of developing sustainable software systems