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Logo of Johannes Gutenberg University Mainz
Faculty of Protestant Theology
Level1-Menü
Navigationsstruktur
Prof. Dr. Sebastian Grätz
Prof. Dr. Wolfgang Zwickel
Lectureship Old Testament and Biblical Archaeology
Dr. Martin Peilstöcker
Prof. Dr. Esther Kobel
Prof. Dr. Ruben Zimmermann
Full chronological list of publications
Dr. Andrew Bowden
Dr. Justin Strong
Zacharias Shoukry
Prof. Dr. Friedrich Wilhelm Horn (emer.)
Ecclesiastical History, History of Doctrine and Territorial Church History
Prof. Dr. Wolfgang Breul
Prof. Dr. Dr. h.c. Irene Dingel
Prof. Dr. Ulrich Volp
Prof. Dr. Gustav Adolf Benrath †
PD Dr. Thomas Hahn-Bruckart
Lectureship Ecclesiastical History, History of Doctrine and Territorial Church History
Dr. theol. Traudel Himmighöfer
Systematic Theology and Social Ethics
Prof. Dr. Walter Dietz (emer.)
Prof. Dr. Friedrich Beißer †
Prof. Dr. Kristian Fechtner
Prof. Dr. Andreas Lehnardt
Dr. Annette Böckler
Comparative Religion and Missiology
Prof. Dr. Dr. h.c. Volker Küster
Gender, Diversity und Biblische Literaturen
Biblical and Related Languages
Research and Cooperations
New Testament Studies I
Visitor Address: Taubertsberg III (9184) Wallstraße 7-7a 55122 Mainz, DE
Postal Address: Saarstraße 21 55099 Mainz, DE
Zimmermann, Univ.-Prof. Dr. Ruben
Wallstraße 7-7a, 55122 Mainz
Taubertsberg III (9184)
Taubertsberg III - 01-335
+49 61131 39 22653
ruben.zimmermann@uni-mainz.de
Bechthold, Beate
+49 6131 39 25526
bechthold@uni-mainz.de
Aufgrund der anhaltenden Covid 19 Situation entfallen die offenen Sprechstunden. Bitte vereinbaren Sie einen Termin per E-Mail.
Academic Staff Members
Haußmann, Charlotte
charlotte.haussmann@uni-mainz.de
Shoukry, Zacharias
zshoukry@uni-mainz.de
https://uni-mainz.academia.edu/ZachariasShoukry
Strong, Justin David
jstrong@uni-mainz.de
https://www.justindavidstrong.com
Doctoral Candidate
Jekel, Mirjam
mjekel@uni-mainz.de
New Testament Studies II
Kobel Mouttet, Univ.-Prof. Dr. Esther
esther.kobel@uni-mainz.de
Patock-Westrich, Susanne
susanne.patock@uni-mainz.de
Schmidt, Dr. Eckart
schmiec@uni-mainz.de
Scriba, Prof. Dr. Albrecht
scriba@uni-mainz.de
Bowden, Andrew
abowden@uni-mainz.de
During the WS 20/21, appointments will be conducted on MS Teams. Please indicate your interest in advance by sending me an email.
Retired Professor
Horn, Univ.-Prof. Dr. Friedrich
Stefan-Zweig-Str. 8, 55122 Mainz Telefon: 06131-385912 Mobil: 0177-5115080
fhorn@uni-mainz.de
New Testament Studies
Studying the New Testament
New Testament Scholars at Mainz since 1946
The main focus of New Testament Studies is the investigation of the corpus of writings contained in the New Testament. As in the case of the Old Testament, the New Testament is a collection of very diverse texts, which on the one hand reflect individual theologies (the Epistles of Paul) and on the other represent the result of largely collective experiences and communal culture (the Gospels).
The main endeavour of New Testament Studies is to understand these texts within the context of their origin and transmission. At the core of research and teaching are the first major individual theological concepts as presented in the Epistles of Paul, the Epistles of John, Revelation, and apparent in the dogmas followed by the Gospels' editors. In addition to this, a consideration of the background and function of the pre-canonical transmitted elements contributes to a more differentiated picture of the early phase of the Christian church, and an awareness of its theological concerns, the process of the formation of Christology, the conflict-dominated relationship with contemporary Judaism and the pagan environment as well as the sociological structure of the communities and the origin of hierarchical community structures.
New Testament Studies also covers the whole spectrum of the history of events, of society and religion in the first and second centuries, from the diverse religious and political movements within contemporary Judaism, through the Hellenistic mystery cults, the structure of cities in which Christian communities were established to the history of Roman law. One important aspect of research in this discipline is the characterisation of the Jewish context of early Christian communities, such as the scholarly traditions, the community at Qumran and the texts of Hellenistic Judaism. These latter texts are a core field of study at Mainz.
Historical research tends initially to have a dissociative effect. New and disconcerting, but also unexpected aspects that require methodological analysis are revealed in once familiar texts. The interpretation of this process of disassociation and the application of methods of historical research to authoritative religious texts is the main task of New Testament hermeneutics. Moreover, this approach also helps us to evaluate to what extent the complex linguistic potential of New Testament texts has influenced developments from the post-New Testament period until the present day.
The Department of New Testament Studies of the Faculty of Protestant Theology at the Johannes Gutenberg University in Mainz offers courses in all facets of the field. The range of teaching tools employed – lectures, preseminars and main seminars, tutorials and colloquiums - are coordinated to match the particular requirements of the various courses. Students are also encouraged to participate in the scholarly debate.
While all New Testament writings are adequately represented in teaching and research, a special emphasis is placed on the study of the Gospels, the Acts of the Apostles and the Epistles of Paul. The focus is on the study of the texts within their historical, literary-historical and social-historical context as well as on their theological interpretation. Knowledge of ancient Greek is thus a basic requirement for students, who can obtain the necessary language skills within the department. Other focal points of research and teaching are the history of research and New Testament hermeneutics; in both, the contemporary relevance of the New Testament texts is explicitly stressed.
The main objective is to encourage students to enter into an intensive dialogue with regard to the constellation and contents of New Testament writings. It goes without saying that the faculty staff are aware that such a discourse will not remain confined to the boundaries of the courses provided.
The Department of New Testament Studies has had two tenured professorships since the Faculty of Protestant Theology was re-established on the reopening of the Johannes Gutenberg University in Mainz in 1946. These posts were initially held by Prof. Ernst Käsemann and Prof. Eduard Schweizer. In 1969, Luise Schottroff was appointed Adjunct Professor and in 1973 Erhard Kamlah was appointed to the Chair of Biblical Studies for teacher training. Heike Omerzu was Assistant Professor of New Testament Studies from 2003-2009.
Ernst Käsemann (1946-1951)
Eduard Schweizer (1946-1949)
Erich Dinkler (1949-1951)
Werner Georg Kümmel (1951-1952)
Gustav Stählin (1952-1968)
Herbert Braun (1952-1971)
Ferdinand Hahn (1968-1977)
Luise Schottroff (1969-1986)
Egon Brandenburger (1973-1994)
Erhard Kamlah (1973-1988)
Otto Böcher (1978-2003)
Friedrich Wilhelm Horn (seit 1996)
Christof Landmesser (2003-2006)
Heike Omerzu (2003-2009)
Ruben Zimmermann (since 2009)
Esther Kobel (since 2020)
Visit Address
Taubertsberg III
Wallstraße 7/7a
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Additional information about this page
Page-Name:Faculty of Protestant Theology
Last Update:26. November 2020


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Blessings by Association are given to those people who surround themselves and associate with mature believers. As we have learned, our goal as Christians is to strive for Spiritual Maturity. But what is it? Spiritual Maturity is attained by the believer who has advanced in the Spiritual Life by executing the Pre-Designed Plan of God in his or her own dispensation. For you and me, our dispensation is the Church-Age which began when Our Lord and Savior Jesus Christ ascended into heaven.
Spiritual Maturity is reached once you have passed the four categories of momentum testing: people testing; thought testing; system testing and disaster testing (along with the many tests of undeserved suffering). Don't start to worry or be afraid of these tests! Just focus on "the things above!" Set your mind on the things above, not on the things that are on earth. (COL 2)]. Spiritual maturity has nothing to do with sinless perfection. Sinless perfection CAN'T EVER be attained in our lives in time (on earth). Spiritual Maturity is characterized by an attitude of perseverance in the face of failure!! REBOUND and RECOVER!!
PSA 23:5 6 say it all: "You prepare a table before me in the presence of my enemies; You have anointed my head with oil; my cup [of blessings] overflows. Surely goodness and lovingkindness [grace] will follow me all the days of my life [Escrow Blessings for time], and I will dwell in the house of the LORD forever (escrow blessing for eternity)." Escrow Blessings are infinitely superior to all other categories of Divine Blessings for our lives on earth and in eternity. You'll receive your Escrow Blessings as a mature believer, even if the rest of the nation is falling apart around you. This is so important to remember in these turbulent times of ours.
Those who receive Blessings by Association do not earn or deserve them. They get them by simply being around mature believers! Just as all believers receive Salvation and Eternal Life because of our identification with The Lord Jesus Christ and His Saving Work on The Cross.
Now, let's look at those who benefit from Blessings by Association. A good man leaves an inheritance to his children's children, And the wealth of the sinner is stored up for the righteous. (PROV 13:22) In this passage, we learn that children and grandchildren can benefit from God's Blessings. In fact, the entire family can benefit!
Our local assembly can benefit by the Blessings God bestows on us; but only if we serve our church and our Royal Family who are part of it. But how can we serve our local assembly? We have to start with being filled with The Holy Spirit as often as we can; because, as we have learned, anything we do without rebounding first, is worthless in God's Eyes. This is because even an unbeliever can serve a church. It's the difference between doing something under Divine Power or human power. Whose power do you want – God's or Satan's? ANYTHING we do as Christians can only mean something to God if we are in fellowship with Him.
The Holy Spirit sovereignly gives a Spiritual Gift to each believer at the point of Salvation. This is taught in 1CO 12:11: But one and the same Spirit produces all of these, distributing them individually to each person as he wishes. A spiritual gift is never earned, deserved, or developed through any form of emotional experience. The believer's recognition of his spiritual gift comes only through positive volition towards Bible doctrine. Spiritual gifts include the talents God has blessed you with. Time, treasure and talent can be used to serve your local assembly.
This is a very cool explanation of The Holy Spirit and the Spiritual Gifts He Blesses us with (1COR12: 1-11 The Message Bible): What I want to talk about now is the various ways God's Spirit gets worked into our lives. This is complex and often misunderstood, but I want you to be informed and knowledgeable. Remember how you were when you didn't know God, led from one phony god to another, never knowing what you were doing, just doing it because everybody else did it? It's different in this [spiritual] life. God wants us to use our intelligence, to seek to understand as well as we can. For instance, by using your heads, you know perfectly well that the Spirit of God would never prompt anyone to say "Jesus be damned!" Nor would anyone be inclined to say "Jesus is Master!" without the insight of the Holy Spirit. God's various gifts are handed out everywhere; but they all originate in God's Spirit. God's various ministries are carried out everywhere; but they all originate in God's Spirit. God's various expressions of power are in action everywhere; but God himself is behind it all. Each person is given something to do that shows who God is: Everyone gets in on it, everyone benefits. All kinds of things are handed out by the Spirit, and to all kinds of people! It's yours for the taking!
Those you have contact with can also benefit from Blessings by Association. This includes your friends, schoolmates, coaches, and teachers. It also includes any organization of which you are a part, like The Boys Club or Scouts. But always remember: Become wise by walking with the wise; hang out with fools and watch your life fall to pieces. (PROV 13:20 The Message Bible) Do not hang out with the wrong crowd!
Look at PSA 119:63: I am a companion of all those who fear You, And of those who keep Your precepts.
And now read this transliteration by George Swinnock – a British pastor (1627–1673): I am a companion of all them that fear thee. Birds of a feather will flock together. Servants of the same Lord, if faithful, will join with their fellows, and not with the servants of his enemy. When a man comes to an inn you may give a notable guess for what place he is bound by the company he enquires after. His question, — "Do you know of any travelling towards London? I should be heartily glad of their company," will speak his mind and his course. If he hears of any bound for another coast he regards them not; but if he know of any honest passengers that are to ride in the same road, and set out for the same city with himself he sends to them, and begs the favor of their good company. This world is an inn, all men are in some sense pilgrims and strangers, they have no abiding place here. Now the company they enquire after, and delight in, whether those that walk in the "broad way" of the flesh, or those who walk in the "narrow way" of the Spirit, will declare whether they are going towards heaven or towards hell. A wicked man will not desire the company of them who walk in a contrary way, nor a saint delight in their society who go cross to his journey. "Can two walk together except they be agreed?" The young partridges hatched under a hen go for a time along with her chickens, and keep them company, scraping in the earth together; but when they are grown up, and their wings fit for the purpose, they mount up into the air, and seek for birds of their own nature. A Christian, before his conversion, is brought up under the prince of darkness, and walks in company with his cursed crew, according to the course of this world; but when the Spirit changes his disposition, he quickly changes his companions, and delights only in the saints that are on earth.


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LyondellBasell Wesseling Complex, Germany
LyondellBasell Wesseling Complex is an active petrochemical complex located in North Rhine-Westphalia, Germany. The complex started commercial operations in 1953 and currently has an active annual capacity of 3.56mtpa. Its capacity is expected to remain the same as 3.56mtpa in 2030. The plants in this complex are operated by LyondellBasell Industries and Basell Polyolefine.
Key Products Capacity – LyondellBasell Wesseling Complex, 2020
Key products produced in this complex include polyethylene, ethylene, propylene, polypropylene, and butadiene.
Polyethylene accounts for major capacity share i.e., 36% of the total annual capacity of the complex with 1.28mtpa, followed by ethylene and propylene with 29.2% (1.04mtpa) and 18% (0.64mtpa) respectively.
About LyondellBasell Industries
LyondellBasell Industries NV (LyondellBasell) is a chemical company. It manufactures and sells plastics, petrochemicals and basic chemicals. The company also refines crude oil to convert into refined products such as diesel, gasoline and jet fuel. Its major chemical products include polyolefins and polypropylene compounds, propylene oxide, polyethylene, ethylene and propylene. LyondellBasell also develops and licenses polyolefin process technologies and provides associated engineering services. The company's products and technologies are used to manufacture a range of products in various sectors including food packaging, automotive components, home furnishings and construction materials. The company operates in major markets including the US, Hong Kong, Argentina, Brazil, China, India and the UAE. LyondellBasell is headquartered in Rotterdam, Zuid Holland, the Netherlands.
Information on the petrochemical complexes/plants is sourced from GlobalData's oil & gas petrochemicals plants database that provides detailed information on all active and upcoming, petrochemical plants globally. Not all companies mentioned in the article may be currently existing due to their merger or acquisition or business closure.
Maritime Risk International
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Contract activities in upstream segment in Middle East down 29% in December 2021
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redpajama_set_name: RedPajamaCommonCrawl


The Premier League considered bringing in a play-off for the fourth UEFA Champions League place, their chief Richard Scudamore has confirmed.
Scudamore admitted that clubs had discussed the possibility of a play-off involving the clubs who finish fourth to seventh in the league, with the winner claiming the final spot in the Champions League.
It is reported that a number of sides were keen on the idea - but leading clubs such as Manchester United, Chelsea and Arsenal were against the plan.
One area of concern was thought to be the possible clash with the FA Cup final and Champions League final itself.
"We had a look at it," Premier League chief executive Scudamore told the Daily Telegraph.
"There was some interest but ultimately it was felt to stick with [the current system]."
If the Premier League did want to bring in a play-off then it would have to wait until 2013 at the earliest due to the current agreements over television rights.


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Home Heritage Maroon Settlements In Jamaica
Maroon Settlements In Jamaica
The name comes from the Spanish "cimmaron" meaning wild or untamed. When the British invaded the island in 1655, the African slaves of the Spanish colonists escaped into the hills in order to live a free life. Some of them helped their former masters in guerilla warfare against the British. One such was Juan de Bolas, whose subsequent defection to the British side hastened the final exodus of the Spaniards.
In time the Maroons came to control large areas of the interior and would swoop down from the hills to raid the plantations and kidnap women. Runaway slaves also found a refuge with them. The two main groups were the Trelawny Town Maroons led by Cudjoe and the Windward Maroons led by Nanny and later by Quao. The Maroons were skilled hunters and fierce fighters and the British Army and local militia were unable to control or conclusively defeat them. Indian hunters and their dogs had to be imported from Central America to track them in the bush.
The first Maroon War ended with a treaty that ceded large areas of land to the Maroons. In turn, they had to promise to recapture and return all runaway slaves and help the government in the event of an invasion. The land ceded to the Maroons was around Flagstaff in Trelawny and was named Trelawny Town, and at Accompong in St Elizabeth. Accompong remains Maroon territory to this day, but after the Second Maroon War, the Trelawny Town land was taken away and most of the male Maroons exiled to Canada and then to Africa. The remnants of their families settled nearby in a district now known as Maroon Town. The land given to the Windward Maroons was around Moore Town, Charles Town and Scott's Hall. Maroon land is held in common and they are not required to pay taxes.
Find out more about these settlements below:
Accompong, St Elizabeth & Charles Town, Portland
Flagstaff, St James & Moore Town, Portland & Scott's Hall, St Mary
Accompong
Bump Grave
CAPE-Caribbean Studies
CAPE-resources
Crawford Town
Cudjoe
First Maroon War
Frank Lumsden
Moore Town
Nanny Town
New Nanny Town
Quao
Scott's Hall
Trelawny Town
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Tennessee (TN) – "The Volunteer State "
Tennessee's major industries include agriculture, manufacturing, and tourism. The Great Smoky Mountains National Park, the nation's most visited national park, is headquartered in the eastern part of the state, and a section of the Appalachian Trail roughly follows the Tennessee-North Carolina border. Other major tourist attractions include the Tennessee Aquarium in Chattanooga, the Sunsphere in Knoxville, Dollywood in Pigeon Forge, the Parthenon and Country Music Hall of Fame and Museum. Tennessee has played a critical role in the development of many forms of American popular music, including rock and roll, blues, country, and rockabilly.
Memphis, Nashville
Chickamauga & Chattanooga National Military Park
Memphis is home to a wealth of Tennessee attractions such as the infamous Graceland estate, once home to Elvis Presley who recorded many well-known songs at Sun Studio. The Brooks Museum of Art in Memphis comprises the largest fine art's collection in Tennessee dating from antiquity to present-day. Dollywood is the Great Smoky Mountain's family fun holiday adventure and includes great live shows all day, exciting roller coaster rides, many festivals.
https://www.tn.gov/


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Assurance on XBRL for Financial Reporting
research summary posted April 13, 2012 by The Auditing Section, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats
Auditors should recognize that agreement between the rendered and source documents alone does not provide sufficient evidence that financial statements are appropriately tagged. If issues regarding sampling and materiality cannot be sufficiently resolved, the alternative is 100 percent testing, which may be more expensive than investors, regulators, and other users are willing to pay. Technological advances are likely to yield applications that assist auditors in determining the appropriateness of XBRL tags based semantic relationships. As the public availability of XBRL-tagged data reaches a critical mass, auditors may leverage it to perform analytic procedures that can be relied on to create efficiencies in other aspects of an audit engagement. Given the granular nature of the data-centric reporting environment, different levels of assurance (e.g., data-level and continuous assurance) are receiving considerable attention by academic researchers and may eventually lead to significant shifts in the assurance model, including the use of specialized audit teams and/or third-party providers.
Plumlee, R. D., and M. A. Plumlee. 2008. Assurance on XBRL for Financial Reporting. Accounting Horizons 22 (3): 353-368.
accountants' reporting; XBRL
Purpose of the Study:
This commentary raises several issues about the nature of assurance services in a data-centric reporting environment facilitated by eXtensible Business Reporting Language (XBRL), dubbed "interactive data" by the Securities and Exchange Commission (SEC). Interactive data yields many benefits for end users. However, the process of tagging and contextualizing financial facts creates another potential source of material misstatements. The procedures needed to detect tagging errors are beyond the scope of a traditional financial statement audit. As XBRL awareness increases, users will demand assurance that both the financial statement facts and the tagging of those facts are reliable. This has important consequences for audit practitioners.
Design/Method/ Approach:
A sizable portion of the paper describes the history and technical features of XBRL to give readers sufficient background information to understand audit challenges posed by the tagging process. Each audit issue is then discussed and supported by examples.
The Public Company Accounting Oversight Board (PCAOB) and the American Institute of Certified Public Accountants (AICPA) have issued guidance for practitioners voluntarily engaged to examine XBRL-related documents that focuses on "agreeing" rendered XBRL reports with the traditional paper-centric documents (i.e., PDF, HTML or Word document). This
guidance caters to users who primarily rely on the printed form of financial statements and ignores how underlying tagging errors can affect computer interpretation of financial data.
Current guidance suggests that auditors might use sampling techniques. However, traditional sampling links the dollar amounts of account balances to selection probability, and it is not clear whether these techniques can be appropriately adapted to test the qualitative nature of the XBRL tagging process.
The concept of materiality has different implications for the planning of audit procedures in the XBRL environment because the risk of material mistagging is unrelated to item size (i.e., a single inappropriate or missing tag could result in the statement "taken as a whole" being materially misstated). Furthermore, evaluation of materiality, as it relates to the financial statements taken as a whole, might no longer make sense if users selectively extract individual financial facts for peer group analysis.
The XBRL assurance process is complicated by the ability of firms to create extension taxonomies (i.e. firm-specific tags that do not exist in the standard base taxonomy) because the appropriateness of such extensions is highly judgmental.
The scope and form of XBRL assurance engagements has been debated. Future considerations include whether assurance should be provided on all XBRL-related documents or just the instance document, and whether alternative engagements (i.e., reviews and agreed-upon procedures) would satisfy investors' needs.
R. D. Plumlee
M. A. Plumlee
Sub-category:
Changes in Reporting Formats, Changes in Reporting Formats
Big Data in Accounting: An Overview.
research summary posted September 21, 2015 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 01.02 Changes in Audit Standards, 08.0 Auditing Procedures – Nature, Timing and Extent, 08.09 Impact of Technology on Audit Procedures, 09.0 Auditor Judgment
The availability of Big Data will precipitate substantive changes in accounting education, research, and practice. In education, in particular accounting and auditing, the use of Big Data will increase the statistical and IT content in curricula, probably breaking the current set of limitations represented in the CPA exam. Research in the more traditional fields in accounting, such as capital markets research, will benefit from dimensional increases in data availability and will be conditional on improvements of the researcher's skill sets in areas such as modeling, statistics, and text mining. Practice, in particular internal audit departments, will be the leading facilitator of accounting Big Data usage, while attempting to keep abreast or in sync with the developments in corporate data utilization in fields like marketing, supply chain, and customer services.
Vasarhelyi, M. A., A. Kogan, and B. M. Tuttle. 2015. Big Data in Accounting: An Overview. Accounting Horizons 29 (2): 381-396.
analytics, audit judgment, enterprise data ecosystem, reporting, standards, storage
The term Big Data is fairly new but seems to be applied in almost every area of human activity at the moment. It is not defined in the rigorous meaning of the word, and it is usually used under the assumption that the readers understand it at the intuitive level. The reason for this popularity is the exponentially growing amount of information made available by developments in computing and telecommunications technology, particularly the Internet and environmental sensing. This paper sheds light on the meaning of Big Data in the accounting and auditing domains.
This article is a commentary.
The definition of Big Data is conditional on the environment being used.
Processing needs are nonlinear with the size of data. Even small datasets may be computationally difficult if models are complex.
There is a progressive extension of the feasible dataset. Inclusion of sources is mainly an economic and legal issue and not one of feasibility.
Newly included data structures contain a wide set of not previously determined/used parameters, which by themselves may be informational.
Extended, nontraditional data sources may substantively change the domains of accounting and auditing.
Linkages of traditional extended data, as found in ERPs, to new sources of data may provide very strong confirmatory evidence for economic activity.
Accounting, auditing, and management extensions into Big Data usage overlap and present powerful opportunities in the next decade but also the re-conceptualization of functions in an age of computer intelligence and automation.
Miklos A. Vasarhelyi
Alexander Kogan
Brad M. Tuttle
Auditing Procedures - Nature - Timing and Extent, Auditor Judgment, Standard Setting
Changes in Audit Standards, Changes in Reporting Formats, Changes in Reporting Formats, Impact of Technology on Audit Procedures Confirmation – Process and Evaluation of Responses
Consequences of Big Data and Formalization on Accounting and...
research summary posted September 21, 2015 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 01.02 Changes in Audit Standards, 10.0 Engagement Management, 10.02 Materiality and Scope Decisions
Consequences of Big Data and Formalization on Accounting and Auditing Standards.
In light of cost reductions in data generation, storage, retrieval, and transmission, the inherent compromises within the paper paradigm are of little benefit. Users are entitled to more in-depth, granular values that they can manipulate, drilling down and up for more or less detail where needed. Financial reporting standards that govern presentation and arbitrary aggregation must likewise give way to rules regarding the limits and frequency of data transmission, as well as the quality of those data.
Audit standards must change as well. Error detection and risk quantification are no longer sufficient targets, but must be seen as small components of an audit of broader scope. The deep analysis of tremendous volumes of data and potentially thousands of exception reports necessitates a different paradigm of reporting and assurance. The role of auditing standards, far from being diminished in the face of increasing automation, must shift from governing sampling procedures to embracing the broader, deeper data availability and analysis of the modern era in an effort to create a better, more thorough audit.
Krahel, J. P., and W. R. Titera. 2015. Consequences of Big Data and Formalization on Accounting and Auditing Standards. Accounting Horizons 29 (2): 409-422.
accounting standards, auditing standards, Big Data, continuous audit, materiality
The level, breadth, and quality of externally presented financial information have always represented a compromise between the preparer's cost and the user's benefit. While preparer costs vis-a`-vis data collection and transmission have decreased significantly, the compromises made in the paper-based era have persisted, creating a set of anachronistic accounting practices that, in the authors' view, unfairly handicaps statement users. A similar effect can be observed in auditing practices. While data availability and standardization have increased, audit standards continue to focus on sampling and other practices indicative of a low-information environment. This paper will address the problems that result from such anachronisms, present a set of axes along which accounting and auditing standards must evolve, describe the avenues through which such changes can be accomplished, and discuss the new paradigm from academic and practical perspectives.
Accounting and reporting standards must adapt to deal with the frequent (possibly even continuous) transmission of granular data, not only their presentation in the aggregate.
Such standards need to consider addressing company-specific data, as well as macro-level data that may be important to the analysis of a company's financial condition. They also need to consider enhancing historical reporting to include other data elements that may enable predictive analysis by users.
Auditing standards must address situations where data are abundant, not only where data are sparse. The concept of materiality in relation to a company's financial statements, taken as a whole, needs to be reevaluated.
Auditing standards must also do more to address the concept of process auditing. When data are available on a continuous basis, the processes generating those data must be continuously assured. Internal and external auditor competencies must be broadened to include more advanced types of data analytics.
All parties along the financial reporting value chain must recognize the latent value in unstructured and semi-structured data.
Care must be taken to minimize the expectations gap between users and auditors in the face of increasing data and analytical capacity. A user's role (and responsibility), which could change, must also be considered.
John Peter Krahel
William R. Titera
Engagement Management, Standard Setting
Changes in Audit Standards, Changes in Reporting Formats, Changes in Reporting Formats, Materiality & Scope Decisions
Do Critical Audit Matter Paragraphs in the Audit Report...
research summary posted February 16, 2015 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 06.0 Risk and Risk Management, Including Fraud Risk, 06.05 Assessing Risk of Material Misstatement
Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?
This paper provides the first evidence on the effect of proposed CAM paragraphs on investor decision making, thus informing the PCAOB's proposed standard. The results indicate that including CAM paragraphs in audit reports provides useful information for well-informed, nonprofessional investors. However, regulators should also be aware that providing the resolution to the CAM seems to mute investors' concern about the issue raised in the CAM.
For more information on this study, please contact Professor Brant Christensen.
Christensen, B. E., S. M. Glover, and C. J. Wolfe. 2014. Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? Auditing: A Journal of Practice & Theory 33 (4): 71-93.
Audit report, critical audit matter, nonprofessional investors, estimation uncertainty, audit assurance
Both U.S. and international standard setters have recently proposed changes to the standard audit report, including a requirement to include a critical audit matter (CAM) paragraph. These paragraphs are intended to discuss those items encountered during the audit that required significant auditor judgment or that posed difficulty to the auditor in obtaining sufficient audit evidence. However, it is unclear whether or how investors will use this additional information when making investment decisions. This paper examines how nonprofessional investors react to an audit report's CAM paragraph that is centered on the audit of fair value estimates. Specifically, the authors examine how investors' investment decisions are affected by 1) the inclusion of a CAM paragraph in the audit report (i.e., an information effect) and 2) the location of the CAM paragraph information in the audit report versus the footnotes (i.e., a source credibility effect). In additional analysis, the authors also examine the effect of recognizing estimation uncertainty on the face of the financial statements as well as conveying the resolution of the critical audit matter in the audit report. The findings of the paper should be of interest to regulators and standard setters as they consider the feasibility of CAM paragraphs and whether and how to convey the resolution of critical audit matters.
In 2013, the study used Qualtrics.com to host the experiment. The authors used alumni from a large, public university's business school as nonprofessional investors, analyzing responses from those individuals with experience investing in individual stocks and reviewing financial statement information.
The authors find that investors who receive a CAM paragraph are more likely to change their investment decision than are investors who receive a standard audit report (an information effect) or investors who receive the same CAM paragraph information in management's footnotes (a source credibility effect).
Further, the authors find that investors who receive a CAM paragraph are more likely to stop considering the company as an investment than are investors provided with the resolution of the critical audit matter in the audit report.
The authors also find that disclosure of estimation uncertainty through a CAM paragraph has an effect on investor decision making that is indistinguishable from the effect of formally recognizing estimation uncertainty in the income statement.
Finally, using path analysis, the authors find that the effect of the CAM paragraph on investor decision making emanates from ease of information assessment, thus making investors more aware of the uncertainty.
B. E. Christensen
S. M. Glover
C. J. Wolfe
Risk & Risk Management - Including Fraud Risk, Standard Setting
Assessing Risk of Material Misstatement, Changes in Reporting Formats, Changes in Reporting Formats
Does Recent Academic Research Support Changes to Audit...
research summary posted July 18, 2016 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 01.02 Changes in Audit Standards
Does Recent Academic Research Support Changes to Audit Reporting Standards?
This study reviews academic literature to not only offer insights into how well recent audit reporting initiatives gives users the information they need to understand the audit, but also suggest future research that academics can perform to help standard setters improve the auditor's report. The authors argue that (1) disclosure of the audit partner's name does close the information gap, (2) disclosures related to auditor independence and tenure only partially closes the information gap, and (3) auditor commentary on going concerns does not close the information gap; however, not enough is known about how well either (4) disclosure of critical or key audit matters or (5) assurance on other information in the audit report closes the information gap. These insights may be of interest to stakeholders in the standard setting process who wish to evaluate the success of currently enacted audit reporting initiatives and the potential costs and benefits of proposed audit reporting initiatives.
Bédard, J., P. Coram, R. Espahbodi, and T.J. Mock. 2016. Does Recent Academic Research Support Changes to Audit Reporting Standards?. Accounting Horizons 30 (2): 255-275.
audit reporting model, audit report, auditing, information gap.
Regulators interested in improving the informativeness of the auditor's report have recently proposed/required new disclosures to be made by the auditor to help information users better understand the audit. Academic researchers studied whether these new disclosures fulfill their intended purpose and/or have unintended consequences. The purpose of this study is to synthesize the academic literature related to the new disclosures in order to identify (1) whether the benefits of specific new disclosures outweigh the costs, (2) whether further changes to the auditor's report are needed, and (3) where more research is needed to better understand the effects of the new disclosures. Thus, this study serves as a means of communicating the findings of academic research to standard setters in order to enable academics to better fulfill their information-gathering role in the standard setting process.
The author perform a review of the academic literature relevant to PCAOB, IAASB, and U.K. FRC audit reporting initiatives, specifically focusing on (1) disclosure of critical or key audit matters, (2) assurance on other information in the audit report, (3) auditor commentary on going concerns, (4) disclosure of audit partner name, and (5) disclosures related to auditor independence and tenure. They obtain research published, posted online, or presented at conference(s) from 2007 through mid-2015, but mostly after 2011.
Not enough is known about how well disclosure of critical or key audit matters gives users the information they need to understand the audit.
Experimental evidence suggests that Critical Audit Matters (CAMs) disclosed in the auditor's report may (1) draw users' attention to areas discussed in the CAMs, (2) scare some nonprofessional investors away from companies with CAMs, (3) influence auditor liability and legal damages in unintended ways, (4) and discourage auditors from bringing problems to the attention of passive audit committees. Furthermore, experimental evidence suggests that (1) the impact of additional disclosure from the auditor upon users may vary depending upon management disclosures and (2) managers may be reluctant to share information about accounting estimates with auditors who are required to make additional disclosures about these estimates.
Preliminary archival evidence from the U.K. is mixed in terms whether CAMs have a positive association with audit fees and audit quality, but suggests CAMs have no relationship with financial statement's informativeness.
Research about the French justifications of assessments disclosure suggests that they are generally boilerplate and uninformative, and they have no impact on audit quality (after the year of implementation).
Archival research from the U.S. on the effect of explanatory language on unqualified audit reports suggests that (1) some types of explanatory language provide information about financial reporting quality and (2) non-going concern explanatory language can increase/decrease disagreement among investors.
A review of stakeholder responses to the IAASB's proposed audit reporting initiatives suggests that stakeholders generally approved of the changes, but had differing opinions of how much change was needed.
There is no evidence available about whether assurance on other information in the audit report gives users the information they need to understand the audit.
Auditor commentary on going concerns appears to not give users the information they need to understand the audit.
Although most studies find the going concern audit reports useful, one study finds them not incrementally valuable when they merely focus users' attention on management's going concern disclosures.
Disclosure of the audit partner's name does give users the information they need to understand the audit.
Although some studies provide mixed evidence about whether disclosing the audit partner's name increases audit quality, other studies suggest that (1) different audit partners are associated with different levels of audit quality and (2) the restatement history of the audit partner may scare off some potential investors. However, higher audit fees appear to be the cost of disclosing this useful information.
Disclosures related to auditor independence and tenure give users some of the information they need to understand the audit.
Although a review of prior research suggests no link between non-audit services (NAS) and auditor independence, a recent study found that total NAS fees are associated with higher (lower) audit quality for issuers (non-issuers).
Although a review of prior research does not find decreased audit quality for firms with longer audit firm tenure, a recent study suggests that long audit firm tenure is only associated with decreased audit quality for audits of non-issuers.
Jean Bedard
Paul J. Coram
Reza Espahbodi
Theodore J. Mock
Changes in Audit Standards, Changes in Reporting Formats
Investors', Auditors', and Lenders' Understanding of the M...
research summary posted October 15, 2013 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 06.0 Risk and Risk Management, Including Fraud Risk
Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements
Because of the inappropriate expectations some users have of audit reports, standards setters may consider reevaluating the scope paragraph of the audit report to specifically assert that the audit report does not provide assurance in certain areas. Alternatively, the PCAOB could expand the scope of responsibility of the auditor to include these additional items.
For more information on this study, please contact Stephen Kwaku Asare at the University of Florida (kwaku@ufl.edu).
Asare, S. K., and A. M. Wright. 2012. Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements. Accounting Horizons 26 (2): 193-217.
Communication gap; standard audit report; auditors and users; technical terms and broad message.
The Auditing Standards Board (ASB) and International Auditing and Assurance Standards Boards (IIASB) recently proposed changes to the standard audit report as a result of concerns about whether the report accurately conveys the roles, responsibilities, nature and conclusions of an audit. The format, content and interpretation of the standard audit report is currently the focus of much scrutiny in both practice and academia because it is important to reduce any communication gaps between auditors and users of audit reports. When misunderstandings exist they can lead to poor investment decisions, misallocation of resources, unnecessary litigation and/or loss of confidence in the audit function.
This study was one of four academic research studies commissioned by the aforementioned standards setting bodies to identify and evaluate gaps between the audit report users understanding and the intended meaning of the standard audit reports.
The authors present a hypothetical standard audit report to 154 participants who are asked to respond to questions regarding their interpretation of the audit report. The participants were made up of 43 non-professional investors (MBA students), 78 auditors (randomly selected by the AICPA; average of 12 years of experience) and 33 bankers (average experience of 11 years). The questions focused on specific areas of importance to standard setting and practice and include the importance of the audit report in making investment and lending decisions, assessing the probability that fraud was committed or detected and determining whether a company is well managed and will continue as a going concern.
The authors find significant differences in the interpretation of audit reports by auditors, nonprofessional investors and bankers. Specifically, the user groups (bankers and investors) had greater expectations of auditor responsibilities than auditors indicated themselves. Users expect the audit to provide assurance in areas (quality of management, investment soundness) in which the audit is not designed to provide assurance. Users and Auditors also differed in the interpretation of acceptable materiality thresholds and the results show that some financial statement users may misunderstand the concept of materiality altogether because their acceptable thresholds were actually higher than auditors, which is counterintuitive.
There were also important differences in how auditors and users interpreted technical terms such as "materiality" and "reasonable assurance," leading to further confusion over the roles and responsibilities of auditors. However, the study shows that the differences in interpretation of audit reports is not a driven by disagreements in technical terms, but rather a more general misunderstanding of standard audit reports and their purposes.
Asare, S. K.
Wright, A.M.
Perceptions and Misperceptions Regarding the Unqualified...
research summary posted June 22, 2013 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 12.0 Accountants' Reports and Reporting, 12.05 Changes in Reporting Formats
Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors
The audit reporting model has been an item on the recent PCAOB agendas. The findings of this study show there are still large gaps that exist between the intended communication of the audit report as stipulated in auditing standards and the perceptions by users, preparers, and auditors. This study provides evidence to be used in the current debate about updating the current auditor's report to provide more meaningful information.
Gray, G.L., J.L. Turner, P.J. Coram, and T.J. Mock. 2011. Perceptions and misperceptions regarding the unqualified auditor's report by financial statement preparers, users, and auditors. Accounting Horizons 25 (4): 659-684.
auditor's report; audit expectation gap; auditor disclosures; audit stakeholders; focus groups
This research project was commissioned by the AICPA's Auditing Standards Board (ASB) and the International Audited and Assurance Standards Board (IAASB) because of concern that financial statement users may not understand "intended communications" contained in the auditor's report. The purpose of this study is to identify the perceptions and misperceptions regarding the current unqualified auditor's report and to identify suggestions to improve the auditor's reports.
Focus groups were conducted for five different stakeholder groups:
CFOs (preparers of financial statements)
Bankers (users of financial statements)
Financial analysts (users of financial statements)
Non-professional investors (users of financial statements)
External auditors
The focus group discussions focused on three research areas:
overall perception of the audit report;
perception about key concepts already incorporated or that should be incorporated;
suggestions and challenges for improving the communication of the report.
The authors found a lack of consensus among all stakeholders as to what is the intended communication of the auditor's report. Financial statement users only look at the report to see if the opinion is unqualified and if the auditor is a Big 4 auditor. Further, bankers and analysts consider the report to be boilerplate and do not read the report. These groups also said no matter how much additional content is added to the report they would still not read the report if the additional content is more boilerplate information. Concepts of level of assurance, reasonable assurance, and high level of assurance are not clear to all stakeholder groups. Most participants believed the PCAOB-based audit report is superior to the ASB-report because of the inclusion of reporting on internal controls.
Gray, G. L.
Turner, J. L.
Coram, P. J.
Mock, T. J.
Standard Setting, Accountants' Reporting
Changes in Reporting Formats
Seeking legitimacy for new assurance forms: The case of...
research summary posted October 10, 2013 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.01 Changes in Reporting Formats, 15.0 International Matters, 15.05 Sustainability Services
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
Corporate sustainability reporting is a growing area due to increased political and social focus on corporations' actions. With the development of this reporting area comes the development of the associated assurance service. Without legitimate assurance, these sustainability reports lack reliability and credibility. Prior research has not thoroughly examined how audit firms acquire and obtain legitimacy when developing a new area of their professional practice. This study shows the different strategies employed by audit firms to secure legitimacy with key internal and external stakeholders as it relates to sustainability reporting.
For more information on this study, please contact Brendan O'Dwyer.
O'Dwyer, B., D. Owen, and J. Unerman. 2011. Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society 36: 31-52.
sustainability reporting; legitimacy; assurance reports.
There has been an increased engagement of audit firms to provide assurance services for corporate sustainability reports. This is a new area of assurance with no established standards or reporting formats. This paper focuses on the strategies practitioners have used to attempt to legitimize sustainability assurance to key constituencies: (1) clients, (2) external users, and (3) audit firms' internal risk and reporting department. Establishing legitimacy is crucial to the development and acceptance of sustainable assurance reporting.
The authors use a case study to examine the processes undertaken in the sustainability assurance division of a Big 4 firm to legitimize its actions to the three key groups listed above. Processes of legitimation are key parts of developing new forms of assurance. There are three types of legitimacy within each of the three key groups the authors study:
Pragmatic: addresses the groups' focus on its specific self-interests
Moral: addresses the groups' focus on the welfare of society
Cognitive: addresses the subconscious attitudes of the group on what is appropriate and proper
Audit firms must first acquire pragmatic legitimacy with the audit firm's internal risk and reporting department.
High levels of sustainable reporting can only be obtained if the internal assurance reporting department of the audit firm can increase the information content of assurance statements for external users.
Audit firms must then establish moral legitimacy with external users of the assurance statements.
The study finds that when assurors encourage reporting that increases users' understanding of the assurance process, the assurance statement is viewed as more informative and valuable.
Audit firms must then develop pragmatic legitimacy with the clients.
By establishing moral legitimacy with external users, audit firms can show clients the external credibility benefits of sustainability reporting.
O'Dwyer, B.
Owen, D.
Unerman, J.
International Matters, Standard Setting
Changes in Reporting Formats, Changes in Reporting Formats, Sustainability ServicesTraining & General Experience


I apologize for my late delivery of week #3 's Pie Challenge. We had a week of mind numbing busyness and Internet connection problems which will hopefully be resolved soon.
Both the apples and the pears were under ripe and very tart in my case so please adjust the sugar to your taste.
Combine everything into a large bowl and set aside to prepare the crust.
This pie crust my Granny taught me is a very standard crust. In her day lard would have been used instead of the shortening.
Incorporate the shortening into the flour with either a hand pastry blender or a fork until the shortening is well distributed throughout the flour.
Add the ice cold water a Tablespoon at a time using the fork to blend just until you get the crumbs to start to stick together. Do not stir! If you over mix you will get a tough crust and if this happens throw it out and start over.
Roll half of the dough (reserving the other half for the top crust) out on to a lightly floured wooden surface. Always flour your rolling pin as you go not your surface after the first initial flouring. If you mess up do not re-roll the crust it will be tough.
Using a metal spatula gently slide underneath the dough after you have rolled it out freeing it from the surface you rolled it out on (Maybe I should do a tutorial on pie crust technique).
I roll the crust up onto the rolling pin and then lift it over the pie pan. That's one of the easiest ways to get a crust into the pan.
Bake at 375 degrees for at least 45 minutes. In my opinion the pie is done when you insert a knife through the filling and it doesn't hit a hard apple.
We loved this combo although I didn't really get a lot of the maple flavoring. I might increase that or outright remove it the next time. This was a sweet pie but the apples were so tart that it worked our perfectly. Again if you like a tarter pie then decrease the sugar to your liking. Also you can always use your own pie crust recipe or even a store bought crust if you like.
My husband loves Key Lime Pie. Everytime I make it though it's not what he really pictures. I found this recipe for Key Lime from the Smitten Kitchen. Let's see what he thinks about this recipe.
The Smitten Kitchen does such a great job of explaining how to make this pie that I think I will save myself the time and let you check the blog and recipe out for yourself. I added my own pictures below to prove that yes I did actually make the pie haha!
This entry was posted in Uncategorized and tagged brown sugar maple apple pear, key lime, pie crusts, smitten kitchen by marymargaretripley. Bookmark the permalink.


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Blog > Community Engagement > Q&A with Aly Lubecker, and the influence of arts & dance in her life
Q&A with Aly Lubecker, and the influence of arts & dance in her life
Aly Lubecker, Development Manager at Diocesan School for Girls in Auckland, shares her experience of juggling projects, her love for the work she does, and how arts&dance help her with her work today.
1. What projects are you working on at the moment?
As Development Manager I am always juggling multiple projects, our main focus at the moment is on our Grand Circle campaign for the Diocesan Arts Centre. You can view a virtual tour of the project here.
2. You have a lot of work experience in arts & dance. How does that help you today?
As a professional dancer we always learned that 'the show must go on'. I think being able to apply that strategy off stage to any situation that may come up has helped me within my role at Diocesan. My position has a vast range of roles from project & events management to fundraising & engaging Old Girls of our School. I am often having to multi-task but knowing that the show must go on has helped guide us towards our end goal, which continues to be the development of Diocesan.
3. Why did you change into development management? What do you love most about your work?
I attended high school at the Chicago Academy for the Arts, which I believe was the best decision I ever made. I have so much love for the Academy and ever since I graduated I always imagined that I would one day work there or at another School with similar values. When I saw that Diocesan School for Girls had plans to build an Arts Centre teaching building and auditorium on their campus, I knew that was my next direction. I absolutely love being able to share my passion of the arts and help where I can towards something I so strongly believe in. I also truly enjoy the relationships that I have been able to build with everyone in the School community from students to staff to Old Girls. It's a great mix that keeps the role everchanging and exciting.
4. What challenges did you face this year? How did you overcome them?
The Arts Centre teaching building opened in 2017 and the auditorium opens mid-2020; we have had to work at bridging the gap between the opening of the two buildings and keep the momentum going with new strategies and fresh ideas.
5. Do you have some bigger events coming up towards the end of the year?
Our biggest event that is already in the planning stages will be our Arts Centre Auditorium Opening mid-2020. That will be a massive celebration of not only the Arts Centre being completed but also the final building to the campus development plan that was put in place in 1995.
6. What has been your biggest success this year?
The Ladies and Gentlemen, Please Take Your Seat campaign has been an amazing achievement. This is a project that I have executed from start to finish and have been able to use a lot of creativity while developing the website and promotional materials. Check it out at www.takeyourseat.co.nz
7. Tell us a little bit about yourself! What do you do when you're not working?
I was raised in the suburbs of Chicago in a very artsy family. My mom owned a dance studio for 20 years, one brother is a comedian and writer/producer, and the other is a professional yoyoer studying law. My dad is a financial advisor so he keeps us all in line!
I've been living in New Zealand for over 4 years now and enjoy Auckland city-life with my partner. I also love teaching/choreographing dance, doing yoga, and playing netball with friends in my spare time.
ToucanTech Top 3 Charity Marketing Campaigns
You probably haven't thought of these ideas, but they could be quick wins to boost your next event! More...


Frydendahl supply Viking Liferatfs - Solas approved.
Standard SOLAS throw-overboard liferafts are stored in containers on deck and inflate in the water when the painter line is pulled.
• Ideal for cold water and foul weather conditions.
• Heavy duty, durable natural rubber.
• Fiberglass container with galvanized cradle or a water resistant valise option.


text:
Mumford & Sons Member Retracts Apology To Cancel Culture, Quits Band To Speak His Mind On Political Issues
Winston Marshall, the banjo player in the folk-rock group Mumford & Songs recently announced that he is leaving the so that he can speak freely about political issues. He wrote a piece about why he is willingly walking away from the that brought him so much joy and a legacy of songs.
Marshall took social media by storm after tweeting out congratulations to American journalist Andy Ngo for his book "Unmasked: Inside Antifa's Radical Plan to Destroy Democracy." The book gained national attention for reporting on Antifa violence that plagued the city of . Marshall said that posting about books had been a theme of his social media throughout the pandemic and that he found this tweet to be as "innocuous" as the others.
"Over the course of 24 hours, it was trending with tens of thousands of angry retweets and comments. I failed to foresee that my commenting on a book critical of the Far-Left could be interpreted as approval of the equally abhorrent Far-Right," Marshall wrote in a Medium post.
The book was so despised by the radical left that local Powell's Books announced they would not sell it due to overwhelming pressure by protesters. Ahead of the book's release, Powell's Books had to close their early a few times due to "safety precaution" and protesters who gathered outside and threatened the workers. While Powell Books said they remain committed to free speech and will sell Ngo's book online, they will not have physical copies in the .
"Given that Powell's dedicates part of every year to banned and censored books, it's a shame they've made the decision to restrict in- sales of a book by a local week ahead of release. However, I also have sympathy for them given how ruthless Antifa has been in vandalizing and hurting local businesses," Ngo said.
Marshall went on to say that thirteen members of his family were murdered in the concentration camps of the Holocaust and to call him "fascist" was ludicrous beyond belief. The 's name was dragged into ugly accusations and, as a result, Marshall apologized for the tweet.
Marshall said that the invited him to continue with them, which took courage in the age of cancel culture, but that he would take a temporary step back. He said if he continued to "self-censor" then it would erode his sense of integrity and gnaw at his conscience. He decided to leave the outright in to speak his mind.
He took the time to retract his previous apology and emphasized Ngo's bravery for reporting on Antifa and publishing the book. He said that reporting on the extremism of the Far-left is at the great risk of endangering oneself and called it "unquestionably brave." He said that he retracted his previous apology because it participates in the lie that extremism does not exist, or worst, "is a force for good."
"I hope in distancing myself from them I am able to speak my mind without them suffering the consequences," Marshall wrote.
At this point, everyone is afraid to speak up if they do not agree with this "cancel" mindset. The driving force of the cancel culture is political belief and skin color. And apparently, you have to leave a rock in to "speak your mind." That's cancel culture in a nutshell for you.
mumford and sons
political belief
radical left
winston marshall
woke mob
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1976 - Incident ARA "Storni" - RRS "Shackleton"
On 4 February the Commander Dn. Ramón A. Arosa, commander of the Argentine destroyer ARA "Almirante Storni", ordered the British oceanographic research vessel RRS "Shackleton" to stop the machines, in order to board it. It sailed 78 miles south of Argentine Port, so the Armada Argentina argued that it was within the limit of 200 nautical miles belonging to the Argentine jurisdiction under the Law of the Sea, internationally recognized. The captain of the British ship, under orders from Neville French, English governor of the Malvinas, ignored Argentine orders and continued on course.
The destroyer-following routine procedures-fired several shots located ahead of the Shackleton with no response. Finally, assisted by a plane of maritime exploration P2-V "Neptune" from the Navy, he continued to pursue the English ship up to six miles from Puerto Argentino.
Some authors see in the fact that the destructor does not undertake more drastic action gestured planned by the Argentine government to strengthen its claim without allowing the situation to overflow. It did not recognize the UK the power of the economic development of the archipelago.
Indeed, the incident was not a major: London protested to his Argentine counterpart and to the Security Council of the UN; both presentations were answered by Argentina.


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Technology from Erlangen exploring the Atmosphere
Klaus Mantel from MPLs TDSU developed a spatial heterodyne inferometer which is now on a satellite in low Earth orbit.
Normally, the optical systems studied in the TDSU 2 laboratory at the Max Planck Institute for the Science of Light (MPL) in Erlangen don't leave the vibration-isolated and vibration-damped optical tables. This time, however, everything is different. On December 22nd of 2018, shortly after midnight Central European Time, a "Long March 11" rocket was launched from China's Jiuquan spaceport to send a satellite into low Earth orbit in order to test a new communications system for global, seamless Internet connectivity. Also on board the satellite was a German remote sensing device, which was developed by researchers of the MPL in cooperation with atmospheric physicists of the University of Wuppertal and Research Center Jülich: AtmoSHINE.
Read more about this in the full Press Release.
Lothar Kuhn
Head of Communication and Marketing
Phone: +49 (0)9131 7133 825
MPLpresse@mpl.mpg.de