Sinnners In The Hands Of An Angry God Essays - Grace In Christianity

Sinnners In The Hands Of An Angry God God In The Hands Of Angry Sinners Jonathan Edwards conveyed his lesson, Sinners in the Hands of an Angry God, in Enfield Connecticut on July 8, 1741, the year following George Whitefield's proclaiming visit which made a difference rouse the Great Awakening. Sobbing and passionate conviction among Edwards crowds came during a period of incredible otherworldly thirst. While unfamiliar to standard American conclusion today, this phenomenal message was designed for a people who were aware of how their ways of life influenced interminable results. By the present well known viewpoint, the convention of destiny presumably demoralizes transformation in light of the new-age free demeanor. In any case, in Puritan culture, through Jonathan Edwards message, Sinners in the Hands of An Irate God, dread may have intensely influenced individuals to search inside them for the proof of beauty and afterward experience salvation. In the first place, Edwards' message is loaded up with realistic pictures of the fierceness of perfect anger and the frightfulness of the unmerciful discipline of the mischievous in hellfire. If one somehow happened to proceed in their transgression, as per Edwards, not exclusively would an individual be tormented within the sight of heavenly blessed messengers, however Divine beings awfulness would be amplified upon his/her life and compelled to endure Gods anger forever (74). Despite the fact that it passes on the stink of brimstone, the lesson doesn't state that God will fling man into everlasting flames - despite what might be expected, fate will originate from Gods apathy... (Thompson 71). Edwards had little need to legitimize his alarm strategies and religious philosophy. His devouring commitment was to lecture it; to lecture it furiously, intentionally, powerfully, and immovably. Williams 2 Next, a case of Gods rage is seen through Edwards depiction of extraordinary waters dammed for the present; they increment to an ever increasing extent, and rise increasingly elevated, till an outlet is given... (72). Here was an old picture upgraded to surprise Enfield out of its priggishness (Cady 4). Each New Englander got physically involved with his communitys utilization of water power at the plant, if no place else. The sensational hazard of floods just as the every day intensity of the falling waters were natural and energizing. Edwards strikes blow after hit to the soul stricken hearts of his gathering. He draws realistic pictures from the Bible, all intended to caution heathens of their danger. He discloses to them that they are strolling on elusive spots with the risk of tumbling from their own weight (Sproul God In The Hands Of Angry Sinners). Edwards took the substance of his listeners own personalities, raised it to the plane of his own power, and made his vision live in those recollections. Similarly significant is the otherworldliness of Edwards and the Puritans being unquestionably increasingly perplexing than Sinners in the Hands of an Angry God depicts. The dread in the lesson is tied in with having a heavenly regard for God's capacity. On account of the18th century mainstream society, unconverted crowd individuals likely stayed more God-cognizant in their day by day living than a great many people of the past not many hundreds of years. Edwards comprehended the idea of God's blessedness. He saw that unholy men have a lot to fear from such a God (Cady The Artistry of Jonathan Edwards). He didn't proselytize ...out of a twisted take pleasure in startling individuals, yet out of sympathy. He adored his gathering enough to caution them of the appalling outcomes of confronting the rage of God (Sproul God In The Hands Of Angry Sinners). He was not worried about laying a remorseful fit on his kin yet with arousing them to the risk they confronted in the event that they stayed unaltered. At long last, Sinners in the Hands of an Angry God isn't legitimately worried to make Hell inventively. Damnation is in its image, yet just at the surface. The attention is on the quandary of the heathen, how unpleasantly he dangles not long before he plunges to interminable distress, while he has the opportunity to Williams 3 atone and be spared. The reason for this lesson was to persuade those unconverted individuals from Edwards crowd to atone from unbelief and sin, become sanctified through water, and experience an acknowledgment of God's beauty, as conferred by His Spirit. You have a phenomenal chance (to be spared) Thusly, let everybody that is out of Christ, presently conscious and fly from the anger to come (Edwards 75). The terrible trickiness and frightful suspension over the flaring fire depicted all through is a message proposed for those people who know reality, yet have remained evil and unbelieving. Edwards accepted that God has less persistence for

Blindness and Sight - Lack of Vision in Oedipus The King Essay

Visual deficiency in Oedipus The King (Rex) What is sight? Is it simply the capacity to perceive one’s environmental factors or is there additional? Is it information? Is it understanding? Will a visually impaired man see? Could the located be visually impaired? What's more, past, when the fact of the matter is excessively horrible, do we decide not to see? The expression also observe has so a lot of undertones. One significance is to know or to comprehend and the other depends on the physical parts of things. As people, we are occupied by the physical world, which makes us be blinded by the most evident of certainties. Oedipus, the principle character in Sophocles’ play Oedipus Rex, couldn't see reality, however the visually impaired man, Teiresias, saw it clearly. Sophocles’ utilizes visual impairment as a theme in the play Oedipus Rex. Oedipus, known for his insight, is oblivious and in this way visually impaired, to reality with regards to himself and his past. However, when Teiresias uncovered reality he is avoided. It is left to Oedipus to conquer his visual deficiency, rea... ...s seeing Oedipus , it is by his own will. The visually impaired man soothsayer, Teiresias, could generally see since he didn't fear reality, nor did he have motivation to. Oedipus incognizant in regards to reality, welcomed dimness on his eyes when in all actuality found. How unexpected it appears, yet still the inquiry lies unanswered, did Oedipus dread the ghastly truth so much that he decided not to see it? Or then again would he say he was actually so careless, that the fact of the matter was uncovered to him close to the plays end just because? Visual deficiency and Sight - Lack of Vision in Oedipus The King Essay Visual deficiency in Oedipus The King (Rex) What is sight? Is it simply the capacity to perceive one’s environmental factors or is there additional? Is it information? Is it understanding? Will a visually impaired man see? Can the located be visually impaired? What's more, past, when the fact of the matter is excessively horrible, do we decide not to see? The expression also observe has so a lot of undertones. One significance is to know or to comprehend and the other depends on the physical parts of things. As people, we are occupied by the physical world, which makes us be blinded by the most clear of realities. Oedipus, the principle character in Sophocles’ play Oedipus Rex, couldn't see reality, however the visually impaired man, Teiresias, saw it obviously. Sophocles’ utilizes visual deficiency as a theme in the play Oedipus Rex. Oedipus, known for his insight, is oblivious and in this manner daze, to reality with regards to himself and his past. However, when Teiresias uncovered reality he is evaded. It is left to Oedipus to beat his visual deficiency, rea... ...s seeing Oedipus , it is by his own will. The visually impaired man diviner, Teiresias, could generally see since he didn't fear reality, nor did he have motivation to. Oedipus incognizant in regards to reality, welcomed dimness on his eyes when in all actuality found. How unexpected it appears, yet still the inquiry lies unanswered, did Oedipus dread the frightful truth so much that he decided not to see it? Or on the other hand would he say he was actually so neglectful, that the reality of the situation was uncovered to him close to the plays end just because?

The use of water Essay Example for Free

The utilization of water Essay The utilization of water has been consistently expanding as of late all around the globe. A portion of the reasons that represent this are because of the improvement of expectations for everyday comforts, populace extension and human exercises including however not restricted to, agribusiness, mechanical and individual utilize like, cooking, washing of vehicles and garments. In Kuwait for instance, the utilization pace of water expanded quickly extraordinarily after the revelation of oil during the 1930s. One can simply envision how a little nation with a size of 17,820 km2 and a populace of 2,505,559 (around 1,291,354 are non-Kuwaiti residents) has seen huge pace of increment in water. Kuwait, comprising of level desert with bone-dry soil, practically no water system water and unforgiving atmosphere is situated in the Middle East district and is portrayed by its blistering atmosphere in summer with high dissipation rate (long season), and another about chilly atmosphere season, winter, with a little pace of downpour (short season). Previously, Kuwait relied on downpour water found on a superficial level in shallow wells on the grounds that there was no other water source. After some time, in 1905, an enormous new water limit all around was found in Hawally region. Anyway those wells were not, at this point adequate on account of the expanding development of populace and the little pace of regular downpour. In like manner, Shaat Al-Arab (in Iraq) was the elective arrangement around then using dhows (unique ships) that brought new water which were put away in tanks. Along these lines, a crude system for dissemination was set up. After the principal oil shipment was affected in 1946, the riches time of Kuwait started and from that point Kuwait needed to search for elective modern arrangements. Two of the primary concerns orf the administration included accessible water and power for the country’s advancement and development extension. Truth be told the water utilization in Kuwait is partitioned into two primary parts, new water from desalination plants, and bitter water which as a rule originate from groundwater. Them two are conveyed to family units, homesteads, water system and mechanical offices yet in isolated funnels. Notwithstanding, harsh water conveys just two days out of every week (explicit days for every town). Salty water is dispersed through system pipe lines which are corresponding to the new water circulation line and is given from the primary dissemination water framework. It is utilized for mixing with refined water, water system and arranging just as for house-hold purposes, domesticated animals watering and development work, while the new water is for the human use. Also, the bitter water is appropriated for purchasers for nothing (for nothing out of pocket). The utilization of the two kinds of water has expanded in view of the development of populace and way of life advancement particularly when the oil was found and Kuwait turned into a created rich nation. News discharged by (†¦) states that the Ministry of Electricity and Water demonstrated the need of new desalination plants which target creating 375 million magnificent gallons for every day because of the expansion of the water utilization. There were additionally reports that in the last quarter of 2006, freshwater appropriation was lower than the evaluated utilization. The pastor additionally noticed that the utilization of new water in November 2006 was around 303. 6 Million Imperial Gallons (MIG) and in 2005 of that month it was at 279. 6 MIG. Returning to the fifties, it is to be noticed that the number of inhabitants in Kuwait was just ten thousand at that point and it stretched around 2,000,000 during the nineties which brought about an expansion of water utilization. In particular, in 1957, the utilization of new water was 648 MIG and expanded to 6638 MIG in 1970. In 1989 it arrived at 47605 MIG however it has diminished because of the Iraqi intrusion in 1991 to 30814 MIG. The utilization of new water is bit by bit expanding since 1992 and arrived at 67464 MIG in 1996. For additional subtleties, the utilization rate until year 2005 is appeared in Figure 1. Figure 1: shows the gross utilization and the every day normal utilization of new water from 1988 to 2005. Then again, 527 MIG was the utilization of saline water in 1957, and afterward it went up to 9750 MIG in 1980 and expanded in 1989 to 17998 MIG. The new water utilization diminished in 1991 because of the Iraqi intrusion, bitter water utilization has diminished for a similar motivation to 1669 MIG. Since 1992, salty water utilization is expanding and has arrived at 19697 MIG in 1994. There was a slight decline because of the adjustment in gracefully framework in 1995 to 15957 MIG. The utilization of harsh water in 1996 has expanded again to 17875 MIG. For additional subtleties, the utilization rate until year 2005 is appeared in Figure 2. Figure 2: shows the gross utilization of salty water from 1989 to 2005. The greater part of the purchasers got the two sorts of water by the appropriation arrange however some of them were gotten via vehicle based (tanks) extraordinarily the new towns that didn't get the circulation organize administration yet. The circulation organize makes the utilization rate higher and simpler on account of the accessibility of water while shoppers from tanks have restricted water. The utilization of the two sorts of water as a rule increments in summer because of the parched area, extremely blistering atmosphere and residue during the season bringing about the requirement for all the more cleaning, cooling and water system, and so forth. For additional subtleties, the utilization rate every month for year 2004 and 2005 is appeared in figure 3 (new water) and 4 (salty water). Figure 3: shows the creation and utilization of water month to month for year 2004 and 2005. Figure 4: shows the creation and utilization of harsh month to month for year 2004 and 2005. Agribusiness has not been a need contrasted with different parts of improvement. As indicated by the shortcoming of common assets and the accessibility of new water, Kuwait’s farming used to get water from the bitter groundwater or some new water wells (exceptionally uncommon and some are human made) in certain spots, for example, Al Abdily, Al Wafra and Fontas. Since the presentation desalination plants and the improvement done to the conveyance systems, farming has created and extended. Ranches in Al Wafra and Al Abdily turned into the most elevated water customers in Kuwait. These ranches are separated into two areas: †¢ Private homesteads which devours †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¢ Government ranches which devours †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Meanwhile, water system for planting lanes, embellishing streets, deck dress towns and open parks are additionally extending in Kuwait. A portion of these plants are inundated by a particular circulation framework, trickle water system and others by water tanks. Kuwait is viewed as a non modern nation contrasted and different nations like USA or Japan yet it has some minor mechanical offices. The greater part of its items are created from oil, for example, those from plastic, aluminum, and the most significant assembling part. It must be noticed that Kuwait is perhaps the greatest nation in creating oil for exportation. Oil subsidiaries are utilized to cover open needs, for example, pesticides, benzine, diesel, plastic, blacktop and so forth. This makes the Kuwait Oil Company (KOC) as the organization with the best water utilization segment when contrasted and other modern offices. In 1951, the utilization of water was 80000 G/d for the KOC. As of now, the creation of oil is around 2. 5 million barrels for every day and this implies the requirement for water required for oil procedures, for example, cooling frameworks, cleaning, siphoning and numerous others. Because of the development in oil creation, the mount water required has expanded strongly contrasted with the one expended in the fifties. In any case, before, innovation was not as evolved as now, and right now part of the water utilized by the KOC originates from the oil creation wells themselves. Conversely, while the oil is siphoned out, water comes out also however this water is typically acidic (emanating). This water is first treated to lessen its corrosiveness to a level near the ocean water level else it tends to be unsafe to nature. The water is then siphoned back to the ground so as to make enough strain to push the oil up. At the point when the measure of this gushing water isn't sufficient, extra measure of water (ocean water) is utilized to keep up such weight. Now and again, normal quality water is likewise created; this water is dealt with and utilized for cooling frameworks and cleaning. Another wellspring of water utilization is the desalination manufacturing plants where they use non-irrelevant sum water for cleaning and cooling framework so as to proceed with their procedures (see figure 5). Figure : shows the water utilization inside the desalination plants in 2005. The utilization for family units is the biggest among all and is the need worry in Kuwait. Since Kuwait got perhaps the most extravagant nation, the ways of life of the greater part of the individuals there have totally changed. For instance, individuals in Kuwait own enormous houses and the normal number of washrooms in each house is roughly six and around five vehicles for every house (2-3 vehicles for individuals in every condo). Also, the costs of water turned out to be extremely modest contrasted and the pay of every individual. Besides, an announcement discharged by (†¦) says that Kuwaiti individuals wash their vehicles day by day for in any event four days per week. Obviously, these reasons will bring about more utilization of water other than the sweltering, dry season and residue storms in summer. Along these lines, the utilization of water in summer is more than in winter on account of the residue which needs all the more cleaning (the house, vehicles, materials, all the more showering and so on) and cooling for the sweltering atmosphere. It is to be noticed that the vast majority of the houses in Kuwait have gardens (normal size of 8 x 6 meters), and this implies more water is required for gardens’ water system. In 1960, the mean utilization was 4851 IG for each capita and this has additionally expanded in 1970 to 9252 IG. In 1980 it arrived at 16734 IG, at that point it expanded to 29583 IG in 1992 and in the year

Shortcuts to Isee Essay Samples That Only the Experts Know

Shortcuts to Isee Essay Samples That Only the Experts Know The Bizarre Secret of Isee Essay Samples Prompts for academic papers are intended to direct all students to write about a particular topic in a particular manner. If you're asking for a scholarship, the odds that you will need to compose an essay are high. Think resumes are just for job seekers. To discover more about our programs or to register for tutoring or a coming workshop, establish a totally free consultation with us. Your basic aim is to compose an intriguing story about something remarkable that happened to you in the very first person. At times, the best method to learn and understand new information is via seeing and understanding work which is already completed. Every one of the topics gives an opportunity for those students to introduce themselves individually telling a story for their personalities. Obviously, understanding how to clean burning oil isn't high on the list of things every 9-year-old sh ould know. Using Isee Essay Samples The ISEE essay isn't scored, but it is going to automatically be sent to schools together with the remainder of your report. Below, you'll find a concise breakdown of the five sections of ISEE. ISEE provides a normal evaluation of each applicant's skills in addition to ranking of abilities and achievements in contrast to other applicants. Find more information regarding the ISEE Reading Comprehension section. Isee Essay Samples To successfully refute counterarguments, consider the argument type that you wish to make. The section is largely made from word difficulties, but in addition contains quantitative comparisons, based on grade level. Factual evidence may also be in the shape of non-numerical details. For use examples if necessary! Your paragraphs do not connect one another's meaning in addition to the whole thought of your essay might be incomprehensible. Bridget's essay is quite strong, but there continue to be a couple little things that could be made better. This gives you a notion of what essay graders are expecting of you. In the reading comprehension component of the exam the youngster will read through 5-6 passages that they are then going to be asked to answer questions about these passages. Just open our English essay example and discover out what's written in an essay and the way that it is written. If you are able to demonstrate that, you get a good essay. These seven sample essays respond to a range of thought-provoking questions. In your essay, make sure to. Stephen's essay is rather effective. There's several essays completed by them. To structure an essay, you have to simply stick to the above mentioned format. The simplest approach to find out the sort of an essay is to realize the writer's point of view. Provide the most suitable context that all readers require in order to receive a better comprehension of the major subject. End it by telling the audience all you learned from a particular life experience, and this is the location where you come back to a thesis mentioned in the introduction. This juxtaposition demonstrates how confusing and subjective the questions can be, making the reader feel a feeling of injustice. Finding Isee Essay Samples Moreover, our English-speaking writers make sure every order has original content and an appropriate structure. CAHSEE prompt are available on page. In addition, you must rewrite the prompt on top of the very first page. Be aware that it's required to have the prompt rewritten on the very first page, right at the very top. Reading sample prompts, consider practicing. While taking the test, you could be tempted to finish a question as speedily as possible. You may use information from a brainstorming session to be successful. If your test was rescheduled to a date you're able to attend, no extra action is necessary. There's, naturally, a limit on the range of pages even our finest writers can produce with a pressing deadline, but generally, we figure out how to satisfy all the clients seeking urgent assistance. It is possible to also get several discounts on our site which will help you to save some more money for future orders or anything you want to spend them on. It's very beneficial to take writing apart to be able to see just the way that it accomplishes its objectives. Our customer support will gladly tell you whether there are any special offers at the present time, along with make sure you are getting the very best service our business can deliver. The Importance of Isee Essay Samples You ought to select the topic that is quite interesting with you, and that you truly feel confident writing! Writing a 1-sentence response to each question is among the best strategies to start. Writing an essay is a critical role in academe life. Although your essay writing depends on lots of skills that take a while to develop, you are able to fast and easily master the art of understanding your essay writing prompts. The 30-Second Trick for Isee Essay Samples Another type of evidence that's often utilized as an alternate to actual facts or statistics is the anecdote. The majority of the questions involve little to no calculations in any way. Then, in the conclusion, rephrase your principal points and supply something new to the reader, including describing how this topic will have an effect on your actions later on. There's no obvious evidence for this idea.

Essay On Cultural Imperialism - 1526 Words

The primary objective of this chapter is to explore the cries of cultural imperialism, how this operates through the comics as those of The Phantom by Lee Falk, Flash Gordon by Alex Raymond and Tintin by Herge and how they have discovered more prominent support from overseas readers, both as daily paper/magazine comics series and also in the form of comic books. In no place has these comics been appreciated more enthusiastically than in Australia, India and Sweden and the other earstwhile colonised nations. In the past the imperial forces were those of Europe and a considerable lot of them supported direct colonialism, sending military and administrators to run and colonise a nation directly. The fundamental objective of colonialism today†¦show more content†¦The term ‘Representation’ has a wide array of significance and numerous interpretations. Etymologically, the term ‘Representation’ embodied a presentation depicted not as it really is but by re -constructing or by re-presenting it in a completely new form or a new environment. Right from the dawn of colonisation, the politics of representation has played a crucial role in studying literature, aesthetics, and travelogues in order to have a better understanding of the oriental world and its people. Even today these constructs has evolved into significant discourses to analyse the creations of the contemporary western world such as audio-visual and textual arts, television programmes, films, photographs, museum exhibitions, paintings and above all literature. Even today the western world tries their best to control and modify these stereotypical and clichà ©d representations to promote and disseminate certain set of western bourgeois values and ideologies. Stuart Hall in his essay, â€Å"The Work of Representation† (Hall 13-74) argues that ‘Representation’ is a medium or process by the help of which values and meanings are constructed socially and modified by the people in a shared culture. ‘Representation’ likewise gives information about how language and the whole framework creating information, work as an inseparable unit to deliver and circulate specific meanings. Hall sees that the general population attributes meanings to objects in the wayShow MoreRelated European Colonialism, Imperialism, and Cultural Superiority Essay1092 Words   |  5 PagesEuropean Imperialism and Cultural Superiority      Ã‚  Ã‚   Many factors contributed to the colonization of Africa by European powers between 1895 and 1905. Among these factors were the effects of European history, the growing capitalist economy, and the growing competition between European powers. Most important was the belief that European culture was superior to African culture. During the height of imperialism, the vast majority of the African continent was controlled by Europe (à ¬Extentà ® 19). ItRead MoreEssay about Globalization: The Myth of Cultural Imperialism1289 Words   |  6 Pagesmanifestation of cultural imperialism. Dezalay (1990) said that, Globalization is for the most part an Americaization (p.281). People like Dezalay believe that globalization is in fact Europeanization or Americanization, and that it threatens to overwhelm or completely bury the cultural norms and values of other countries. Chuang (Communication and Global Society) said, The Americanization of a global culture via technology and mass m edia might lead to political hegemony, cultural imperialism, and intellectualRead MoreThe Acknowledgement Of Core And Peripheral States On Global Stage902 Words   |  4 Pagesfind their gap with established states challenging to narrow. 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It also implies changes in communication policies and their impact on cultural autonomy and identity not only in weaker nations but in the most powerful ones as well. It is in this context that International Communication scholars are forced to rethink their existing theories of the free flow of information, the rapid growth of information technology, and the distribution of cultural power in a new environment where boundaries have become porous. Ali Mohammadi’s InternationalRead MoreThe Meaning and Effects of Modern Imperialism in Ngugi’s A Grain Of Wheat, and in Silko’s Ceremony1175 Words   |  5 Pagesmeaning and content of imperialism, more specifically modern imperialism, and how it affects both the colonizers and the colonized. In the first half of the semester, the imperialists’ view was taken into account through literature. 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Affirmative Action Should Not Be Legal - 1188 Words

Affirmative action is stated as, â€Å"the encouragement of increased representation of women and minority-group members, especially in employment† (dictionary.com, 2015). Within our time and during most of the civil rights movement minority groups have always found it harder to secure more efficient and higher paying jobs due to racism, stereotypical people, and their behavior. With this being the cause to affirmative action congress had to put a law into effect to ensure that this would not continue to happen and that those who were not spoken for largely in the workforce will have a voice and be able to be employed. This is meant to be a safety net for those who have always found finding jobs harder.But in this day and age is this even†¦show more content†¦This helped ensure that if they were qualified for a job that they would receive it no matter who they were or their background. At this time I do not believe John F. Kennedy knew the importance of this choice or that it would still be in place over seventy years later, but it is. Then in 1965 President Johnson also ordered, prohibiting employment discrimination based on race, color, religion, and national origin by those organizations receiving federal contracts and subcontracts. Later on in the year 1967 sex was included in that order so both men and women would have equal employment rights. The executive order follows as below, â€Å"The contractor will not discriminate against any employee or applicant for employment because of race, color, religion, sex, or national origin. The contractor will take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, color, religion, sex or national origin. Such action shall include, but not be limited to the following: employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensat ion; and selection for training,

Effectiveness of ANZ Banking Group-Free-Samples for Students

Question: Write a report On Effectiveness Of Anz Banking Group to Meet Conceptual Framework Of Accounting. Answer: Introduction For companies to be accepted into Australian ASX top 100 listed corporations it needs to meet accounting framework practices. A critical evaluation of company accounting concepts and theory clearly gives a picture of how they are able to mitigate organizational risks (Leuz Wsocki 2016, p.533). Company accounting framework consists of cycle, theories, principles and concepts used in financial analysis and reporting. Every company follows an accounting system that involves seven cyclic steps (Goldstein Sapra 2014, p.19). Figure 1 illustrates accounting system cycle. Figure 1 Accounting system cycle Accounting practices in companies are guided by concepts, principles and standards. The accounting concepts include: monetary, historical, accrual, business entity and realization. In addition companies accounting practices need to be guided by accounting standards and principles of neutrality, understandability, reliability, comparability, timeliness and relevancy (Baboukardos Rimmel 2014, p.13). A critical evaluation is provided by the report for Australian and New banking group (ANZ) last year financial organization performance to find its effectiveness in achieving the conceptual framework of accounting. ANZ banking group background Company history: ANZ banking group was incorporated in 14th July 1977 since then it has become one of the five largest companies in Australia and the top ranked banking institution in New Zealand. Over the years its performance has been improving significantly. In March 20017 its market capitalization was estimated to be AUS$93.45 million and a total asset base of AUS$896.5 billion. The banking group is head by CEO Shayne Elliot who has seen the company current stock price valued at AUS$29.81 through visionary leadership and management. The banking group products and services include: retail banking, financial services (bonus bonds), insurance, investment solutions, insurances, and open market financial advisers. Company mission and goals: The mission of the banking group is to shape the world where people and communities can thrive successfully. The purpose can be achieved by developing an economy in which individuals can participate and make it sustainable by exploiting opportunities (Ghosh Lee 2013, p.322). The banking group uses its goods and services to achieve the following: help business and individuals to grow and convert savings to investments, expand small investments to big investments, revive old industries, grow globally, and supporting ideas to become reality. The bank is guided by several belief and values which include: that banking is more than finance, business is about building relationships, networking of people and business is important, creating a unified workplace through participation and diversity, and using technology to come up with innovative products to its customers. ANZ marketing strategy Marketing research and plan: The strategy of the bank is to use their strong Australian and New Zealand foundations market research to better its market service and products to meet customer needs and exploit more opportunities. ANZ banking group divides its market business into five units with different products and services being offered. The business group employs several marketing strategies to ensure that it meets its goals. Its market share in 2012-2016 had increased significantly by a margin by 7%. Table 1 show the unified market and customer needs. Table 1 Market division Divisions Descriptions Australia It consists 6 million retail and commercial customers with 686 branches, 28 business centers with 2337 ATMs. It is also leading online and mobile banking solutions Institutional It has world class solutions for institutional clients in several countries. It focuses on regional trade and capital flows. New Zealand The structure offers a spectrum of financial services offering financial brands. Western Australia It is a market that offers insurance, investments and advices to its customers. Asia retail and pacific They offer retail for business units. Customers are connected with IT infrastructures The marketing plan strategic elements developed by the bank first are to create the best bank in Australia and New Zealand for home owners and business customers (Crawford Scott, 2014, p.1090). Secondly is building the best bank in the world for clients which are driven by regional and cash flows. The third strategic element is establishing a common, digital ready infrastructure that provides greater customer experience, control and scale. The pricing policy of the products and services depended with the market segments that the company serves. The strategic promotion and advertising priories set by the bank included: creating a simpler and better balanced bank, focusing on attractive areas that can lead to winning positions, building convenient banking solutions that simplify customer and people lives, and creating a purpose and valued led transformed bank (Tahat Power 2016, p.245) ANZ company operations Through its operations and practices the banking group focuses to use three pillars to achieve corporate sustainability. The first pillar is based on fair and responsible banking that understand the impacts of their decisions, maintaining high standards of conducts, and keeping pace with any changes in expectations. The second pillar focuses on social and economic participation by building strong customer relations and building communications. The last pillar of corporate responsibility is to create a sustainable growth by exploiting opportunities and creation of value in business operations (Keerasuntonpong, P Khanna, 2015, p.221). ANZ banking group it has constituted a four business delivery system to meet its customer, community and staff needs. The group four deliveries consist of technology, digital banking, group operational services and corporate center. The company is headed by board of management with the CEO and chair of independent executive division at the top (Laswad Redmayne, 2015, p.23). They have different types of committees to run several functions like responsible business, credit and manage risks, asset liability, global and loan product, capital management, and operational risk executive and credit ratings system oversight committee. Each member represented in management should have banking, financial services, and risk management. They need to have a good understanding in order to probe adequacies of financial and related risks controls (Beatty Lio 2014, pp.341). The Audit committee oversees ANZs financial reporting policies and controls. The ANZ banking group has formulated different po licies and procedures that cover: money laundering, information policy, equal opportunity, health and safety, conflict of interest, securities policy, reputation risk policy, anti-bribery and anti-corruption and whistle blower policy. The risk management framework is implemented by the ANZ banking board to manage and monitor all form of key risks facing its operations (Edeigba, Amenkin 2017, p.16). The critical risks contained in their contingency plan entails taking cover from a third party insurance company. Financial projections: The financial disclosure of ANZ banking group is based on Basel III pillar three capital disclosures. The financial statements are prepared and provided to various stakeholders for usage. The preparations of documents are done with assumption that it is an ongoing activity and no risks will affect performance drastically any time soon. Financial report for the last 3 months quarter of 2017 showed that customer deposit growth was at 2.3% (Stubbs Milne 2013, p.57). Reports are done based on three months quarters (Kent, and Zunker, 2015). The latest updates showed unaudited statutory profit for the last 3 quarters to be AUS$1.67 million and a cash profit of AUS$1.79 billion. The report had shown a decline in revenue 0.3% in comparison with the last quarters. Table 2 shows a summary of unaudited disclosures for the last quarter June-September 2017. Table 2 Financial disclosures Financial disclosures Amount (AUS$) Total operating income 1948 Total operating expenses 730 Sales mix forecast 735 Profit after income tax 846 Total equity (as per the balance sheet) 12,773 Share capital (as per the balance sheet) 8888 Total assets (as per the balance sheet) 155,801 Total liabilities (as per the balance sheet) 143,028 Cash and cash equivalents at the end of the period 1896 Net loans and advances 114,944 Total debts issuances 20601 Deposits and other borrowings 99,689 Total subordinated debt 3283 Implementation plan The company is intending to implement the activities within one financial period 2016/2017. The board of management approved budget for implementation of various activities. The schedule involves: increasing the market share within six months of approval. That will be achieved by carrying out a 3 months market research of each targeted market segments. Priorities will be given for a four month design and development framework that will exploit existing opportunities. ANZ banking group conceptual framework of accounting The ANZ banking group need to develop its financial statements and disclosures according to recommended IFRS accounting standards with GAAP rules and regulations followed. It has disclosed its financial statements according to ASX 100 listing rules. Both standards form reporting policies used by the ASX top 100 companies. ANZ banking group board of management is tasked to follow the guidelines as part of conceptual framework of accounting. The financial statements are prepared mainly by the board to inform and assist different users. The standards form reporting policies used by the ASX top 100 companies form the basis in which ANZ banking group use in their operations (Rainsbury and Buranavityawut 2015, p.45). The financial statements comply with IAS 34 interim financial reporting and New Zealand generally accepted accounting practices. ANZ banking group analysis Analysis of financial statements is done in comparison with recognized international accounting conventions and standards (Lawrence 2013, p.140). Table 3 shows a summary of the conventions in relations to ANZ banking group financial statements and disclosures. Table 3 Accounting conventions Accounting conventions Description of its usage Standards ANZ banking group has prepared its accounting system meeting qualities characteristics like: timeliness, relevancy, and competition, consistent and comparable. The guide is based in GAAP rules. Accrual concept ANZ banking group accounting preparation is based on activities that affect the owners equity (Rao Tilt 2016, p.45). Matching principle Revenues and expenses for ANZ banking group is are matched in a predetermined methodology. The groups accounting policies adopted and disclosed are consistent with previous years disclosures. Assumption ANZ banking group is guided by certain assumptions in financial preparations which include: monetary, economic entity, going concern and periodicity. Measurement concept On the basis of measurement the assets and liabilities are stated according to the fair value. The operations of ANZ banking group is separated from its owners by management unit. The performance of the group shows that it will not close soon it a going concern venture. The financial statements are prepared using AUS dollars and in monetary terms. All the financial statements and other documents are prepared according to IFRS rules and GAAP standards. It is noted that that all financial disclosures are either prepared quarterly and annually as per the company policies. In addition to the accounting conventions ANZ banking group is guided by other IFRS and IAS rules and regulations found in Australian accounting standards. The areas of application involve preparation of income statement, balance sheet and cash flow statements. Table 4 shows the IFRS and IAS standards in reference to ANZ banking group accounting practices. Table 4 IFRS IAS standards and ANZ banking group practices IFRS IAS standards ANZ banking group practices IAS-1 IAS-1: accounting report standards is used in presenting financial statements. IAS-2 The banking group has followed the IAS-2 standards in inventory management IAS-7 A defined method based on IAS-7 has been used to maintain cash flows IAS-12 A requirement is met in payment of tax free dividend to its stakeholders IAS-37 Liabilities are paid on the specified due dates IFRS-3 Provides guidance for mergers, partnership and acquisition which the group has followed. IFRS-24 It is followed where the banking group discloses its financial statements before annual meetings. Analysis of the group accounting systems show that financial statements are prepared according to recognized methodology of accounting (Cao Stewart 2015, p.230). But financial statements documentation lack supporting necessary supporting documents to provide evidence and information to users. Conclusion The use of IFRS, IAS and accounting conventions (assumptions, principles, standards, concepts) has provided suitable guidelines and procedures that organizations need to follow in preparation and disclosure of their financial statements. Analysis of ANZ banking group have shown they have been prepared according to the required standards and requirements. It is the area of reporting that ANZ banking group should make suitable changes to meet required international standards. Recommendations The review of ANZ banking group accounting framework points out a significant number of accounting operations and practices performed which is consistent with recognized international standards. The banking can improve its accounting practices by making the following changes: It needs to improve its use of ratio analysis in interpretation of financial statements and providing meaning to various users of the banking group. The management of ANZ banking group will need to look for a better policy in management of expenses related to research. The policy should be guided by IAS38 that covers intangible assets. ANZ banking group need to improve on its guidelines on how its financial statements are prepared according to international standards. Part of accounting policy is to have provisions set aside from profits. The company needs to create provisions for doubtful debts to cover the huge debts it holds. Reference list Baboukardos, D. and Rimmel, R., 2014. 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