Almighty God should be the focus of Thanksgiving. Both the Canadian and American governments have acknowledged Almighty God as the provider of all blessings, and have established annual commemorative days. Herbert W. Armstrong suggested that the greatest sin of the church is ingratitude. It is hard to stay in an attitude of gratitude, but being grateful can actually improve our attitudes and our health. In Robert Emmons estimation, it would be well to keep a Gratitude Journal, using God's formula for happiness outlined in I Thessalonians 5:16-18.