Hey Golden Bears, it's November and with midterms finally winding down, it's about time you update yourselves on what's been going on outside the classroom. Here are the stories you need to know. A UC tuition hike, a brain decoder that reads minds, a controversial speaker for this December's graduation, and Berkeley's best late-night munchies. I'm Don Kanya and the Berkeley dean starts now. First up, UC President Jen Napolitano has just announced her recommendation for a yearly tuition increase, one that could span the course of five years. Because the idea of course is that higher education should be an aspiration available to any California student. Despite opposition from Governor Brown, Napolitano has released recommendations that could raise California in-state tuition to $12,804 by next year. With tuition projected to rise to more than $15,000 by 2019. This recommendation has already encountered opposition from students, much like Napolitano's campus visit last February. Up next, UC Correspondent Marion Haider-Alley heads to a lab right here on campus where researchers are developing technology that could allow others to hear your inner thoughts. Researchers at the Knight Lab are in the preliminary stages of creating a device that is meant to help the disabled or mute communicate. Stephanie Martin is a leading researcher on the project. Many people suffer from complete paralysis or aphasia and they cannot communicate despite being fully aware. So building a device that can predict what is going on inside their mind would help them to communicate in a more natural, speech-like way. Although the device is meant to aid those who can't fully communicate, it is likely that the technology will expand as part of everybody's daily life. Berkeley has been making waves nationally for a movement protesting the selection of Bill Maher as the keynote speaker for the upcoming fall commencement. Bill Maher, a political comedian and TV show host, made remarks considered inflammatory by some.  A petition with nearly 6,000 supporters asked the university to uninvite Bill Maher for his offensive and dangerous rhetoric. The problem is that if he's going to make these generalizations about a group of people which are problematic and dangerous, then he doesn't deserve to be elevated to the position of a commencement speaker. The university administration, however, stands by the invitation and looks forward to welcoming Maher for the commencement. And they invited me because it was the 50th anniversary of something that is legendary on that campus, the Berkeley Free Speech Movement. And finally, our pick of the week, we asked you viewers what your favorite late night lunch is fond of us, with La Burrida sweeping over 50% of the votes. La Burrida is located on the corner of Boutidge and Durran. It serves fast and delicious Mexican food on a college student's budget. Yelp reviewers rave about their burritos and friendly employees. Thank you, you liked it, and please don't forget to like, share, and subscribe to the channel. Next time you get a late night craving, check out La Burrida on Durran. And that's it for this week's Berkeley Beat. Make sure to follow CalTV on Facebook, Instagram, and Twitter for more updates. And as always, Go Bears!


Everybody Matt here for late in sports cards rip in one box of 2023 tops chrome baseball jumbo. This is for Sean D Good luck Sean After this we have Vincent G then Jeffrey H then Helen H 88 rookie Riley Greene Kate Cavalli rookie prism and Shane Bieber refractor Mackenzie Gore Purple speckle to 299 Louis Ortiz rookie prism and Tristan Casas rookie refractor rookie Masatake Yoshida Vlad 88 and rookie Otto Herar and Carnassio Brian Reynolds refractor George Kirby future stars Refractor Zach Wheeler Josh young Rookie 88 Miguel Vargas rookie prism and Ian Hatt Anthony vault Bay rookie and Corbin Carroll rookie There's a cunea Nolan Gorman rookie Michael Harris tops in Technicolor Lubeb prism and Suzuki Xander 88 and rookie refractor Otto to 499 Cal Stevenson Austin Hayes refractor Josh young rookie and Kodai Senga rookie aqua refractor to 199 nice Senga Cunea and Robbie Ray refractor Oscar Gonzalez Austin Riley Gabriel Moreno rookie prism and Ken Waldechuk rookie refractor Come on. Let's see a big hit Kenzie Gore future stars Josh Bell prism and Bo Nailer rookie refractor Tristan Casas rookie 88 and rookie Otto Masatake Yoshida nice one Sean Grants on the Yoshida rookie Otto Baty rookie refractor Kodai Senga rookie Freddie Freeman Adley rookie Titans and Joey Manessus rookie refractor That'll do it for your box Sean appreciate it. We'll get these right out to you


Good morning everyone and welcome. This is Melissa Armo with the stocks. What should I'm here today reviewing Foot Locker This was yesterday's play of the day had a busy yesterday So I didn't have a chance to do a video which I'm reviewing right here and just really really had a secondary move I did call an official calling. This is the second move down then Bob wanted to do it or no It was bill bill wanted to do it in the room And I wasn't sure if it would set up again and then I then I did watch tell the room open But let's go over the morning trade morning trade hit hidden here Then it hit in here got the drop got out nice move So, you know, you do these things and you take what you can from them And I did a good job with this almost got a buck out of it very very happy This did set up a second time, which I wasn't sure if it would but then like I said I did call it a second time It set up in here and you could have shorted this for another move down and you could have been in all day It never backed up never went over the area actually it went to and past the dream target Which was 3450 low the day was 3429 It looks like this would have gotten to 34 if the market hadn't closed at four o'clock That this looks lower overall in the bigger time frame So the market was choppy on Friday Either way, this was completely 100% it's done without the market Most of the gaps that I trade are that way whether the bullish or bearish ones Although as you know, I prefer to short this ended up having a nice move in a Friday afternoon If you wanted to follow it through I had things to do I did not but for those of you that captured the last leg of this It had a second move as big as the first one in the afternoon Which does not happen all the time but did here. It's definitely looks lower So we'll see what we get to close out the rest of August it's been a very very strong year for me and for the people in the room and I look to Continue to do what I've been doing going forward So if you'd like to learn my trading method you can email me at Melissa at the stocks which calm the next class is August 26 and 27 If you would like to be in the live trading room with me Then you do have to take the class the golden gap horse in order to be in the room with me full time It's very very important for people to know what to do before they trade And if you have questions you certainly can ask me as well about the class You can call me at 929 3200 gap or email me at Melissa at the stocks wish calm Thanks, everybody and have a great day


ম্গারুত্... কুত্রুত্ ডআযুত্য কুজ্রুরররগাররবটুম্... ছুত্কুমেুরররররবেু... కినిల్న్తాక్సి, కానియార్పనత్య్తిల్నూతుర్ఘో఺్ర్బిసిరోల్చూబికతికిాకక్. ప౔రిక్యార్యేల్లార్ భ్ల్టిసితకికి. can or not? I am just showing you one slide of the ideas but we had at least 150 to 200 ideas you know for each problem there was 10 to 15 ideas. So for example, we considered ease of use as one idea cluster is this the only important condition in our requirement? no. So we have ease of carrying also important cluster then we had ease of pumping also as an important cluster.   And then you have the easy to carry one, easy to carry doesn't have much para failures, no pipes, nothing, it is all integrated, the pump is inside and you have the product together. आवदे जुसे आप यह तो तुमेद क्रडीर एक two three are important criteria is, for example, the one which is easy to carry should be easy to pump and should also be easy to use. उनहाझ है वागल वागल कुई कोई just use. Now you need to select one concept and take them to the next stage of development. So ո।, we selected that particular last concept because it had much larger parameters We found-out that even though it is easy-to-carry, it is more easy to use than the pump-in-the-hand Because you're using it before filtration, the water is getting into your bottle and then you're drinking from the bottle which is much more convenient than drinking while you're pumping. You got it? Why is concept-3 getting more value for easy-to वगँ, लग after लग वगँ वगँ वगँ वेँ रच औरब वगँ तो आजा चिए ठी, वगँ उस देखा सब काई आप न्म वो वगँ आप पोज़ नवगँ वगँ वगँ वगँ वगँ वगँ सब वगँ वगँ वगँ


Hello and welcome to the session in which we'll discuss what is gap and what is the purpose of gap and who sets gap Let's go ahead and review real quick. What is the objective of financial reporting? Why do we have financial reporting? What purpose does it serve? Well financial reporting is designed to provide useful financial information to two groups of people mainly Investors and creditors and who are these two groups? Investors and creditors are the groups that fund fund companies either through loans or through equity investments buying into the various companies now These two groups investors and creditors They need information to make a decision before you lend money before you lend money another company Before you invest in a company you want to know. How is that company doing and often times you're going to have a Bcd many options many companies asking you for money Asking you to lend them money asking you to invest in them. How are you gonna make that decision? Well, if all these companies company a versus company b versus company c are Presenting their financial information in a way. That's comparable. Then I can compare a to b to c and make the proper decision And this is why we do we need to have a uniform set of accounting standards That's gonna help us Compare the performance of various companies and this is where gap comes into place gap is Specific as well as broad guidelines that companies follow when they're Preparing their financial statements. It helps companies measure their assets measure their liabilities How to report information on their financial statements? What to report in the notes? Once I have all this information once everything is comparable Then I can make a better decision whether I'm an investor or a creditor now the question becomes who sets gap Who creates gap before we proceed any further? I have a public announcement about my company farhat lectures comm Farhat accounting lectures is a supplemental educational tool That's gonna help you with your CPA exam preparation as well as your accounting courses My CPA material is aligned with your CPA review course such as Becker Roger Wiley Gleam miles. My accounting courses are aligned with your accounting courses broken down by chapter and topics My resources consist of Lectures multiple choice questions true false questions as well as exercises go ahead start your free trial today Well in theory the US Congress can create accounting rule and sets gap, but they don't do that They assign this process to the SEC that the Securities and Exchange Commission the Securities and Exchange Commission is a government Government entity and also the SEC don't don't do that the SEC Delegate this process to the private sector. So let's take a look first at How was the SEC created or how was the SEC born? Well, the SEC was created or came to life after the stock market crash of 1929. Why? because Many companies were reporting misleading information or they were not reporting enough information under financial statements Which in turn misled the investors which in turn led to the stock market crash of 1929 So as a result Congress wanted to restore confidence in the stock market So what would they do they created this organization called the Securities and Exchange Commission? SEC to do what to overseas the market and the SEC specifically created two important acts in Restoring confidence because after the stock market crash No one wanted to invest in the stock market and those two acts are the Securities acts of 1933 and 1934 the 1933 Securities Act deals with initial public offering or what we call the primary Market what is that? Before a company goes public before a company goes public So for example, let's look at a company like meta, which is Facebook At for a long period of time meta or Facebook was a private company that at some point This private company wants to go public. They go through something called initial public offering They sell their stock They sell part of the company to up to the public for the first time and they become a public company Now this process going from private to public is called I they go through an IPO initial public offering Before you sell your stocks to the public you have to comply with the SEC act of 1933 and in this act They ask you for certain to disclose certain information. They check your financial statements. They want to make sure it's audited So on and so forth then another act called the Securities Exchange Act of 1934. So notice what we did in 1934. We added the word exchange to the act What does that deal with it deals with secondary markets? So 1933 with primary market when the company goes public initially you follow those rules in 1934 once you are public now you are traded on the exchange This is where public different people are Trading amongst each other. So the public is trading stocks here. The company will have to report certain information 10k which is the annual report thank you's Certain reports on regular basis to inform the investors what's going on to inform the public But at this point the stock is already public the stock is already public now Notice the SEC The main thing is that 1933 1934 that oversees the primary and secondary market, but they don't set accounting rules They delegate this process to the private sector, which is the private sector, which is not a government sector Now we're gonna take a quick short history lesson about the private sector Well, the private sector started in 1938 and They created the committee that was created first was the American Institute of Accounting I AI a which is a national professional organization for CPAs. This is how it started It was eventually named AI CPA, which is the American Institute of Certified Public Accountant Which we are with that's what we know about today and if you're not a student member you should be a student member The this organization this committee on on accounting procedures They issued 51 accounting research bulletings or ARBs research bulletings Okay, you're simply put bulletins and those are basically accounting rules They for the issue 51 of them between 1938 and 1959 they did not have a theoretical framework and They used a piecemeal approach. What does a piecemeal approach means? It means There's an issue you go to them. You ask them about the issue that that piecemeal and they will deal with it Right right there. This is what a piecemeal issue is and this committee on accounting procedures lasted from 1938 Till 1959 and they issued bulletin now Why am I emphasizing this point bulletin bulletin because on the CPA exam? You want you may want to know that the committee on accounting procedures. They issued bulletin Accounting principle board APB that came after the CAP From 1959 to 1973 they issued rather than research bulletin They issued opinions or principles board opinion or for short opinions Okay, APBO's opinions opinions now They they members were Mostly volunteers mostly volunteers in this organization. They were mostly CPAs Some criticism for the accounting principle board was it did not react fast enough to accounting changes again It me it used that piecemeal approach And it was criticized for favoring public accounting interests because I was mostly CPAs Of course, they're gonna favor their group over the interests of other groups and there was no theoretical framework It means they were still using a piecemeal approach This accounting principle board was eventually replaced by what we know today FASB the financial accounting standard board starting in 1973 The FASB represent various constituencies just as not only CPAs and accountant auditors Profit oriented companies not for profit educators financial analyst government so on and so forth It has seven full-time members. It's supported by a foundation called the financial accounting foundation and in 1984 to Fat to react quickly to changes in the industry. It created this EITF emerging issues task force At identify financial reporting issues and attempt to resolve them without involving the FASB So quick a quick way to resolve to answer the industry It primarily addresses implementation issue or a FASB have has a rule and they need more clarification about how to implement the rules This organization the EITF will respond to that It's speeded up the process of standard setting now You can have standard setting earlier and rulings eventually once they once the rulings are ratified by FASB They become they are considered gap. They are considered gap. Basically FASB have the last saying and Also fast be what they did they develop what's called the conceptual framework Which is something that we learn about this conceptual framework the conceptual framework is not gap So rather than following a piecemeal They wanted to create a general rules that you would follow an old situation And this is what the conceptual framework will which we'll talk about in a separate recording FASB issues what we called accounting standards update Not research bulletin not opinions ASU's Accounting standards update and in 2009 they created the accounting standard Corrification what they did they integrated all the topics from the research bulletin from the opinions from the ASU's and a searchable online database called the Corrification it included also portion of the SEC accounting guidance any accounting guidance that the SEC has This codification is organized into nine main topics I'm gonna show you the topics and approximately 90 sub topics and many sub topics under those 90 sub topics, but these are the nine topics which are the first one is the general principle presentation assets liabilities equity revenues expenses Broad transaction in industry information for example if you want to learn about receivable you go under assets You'll go under receivable under receivable. You want to learn about bad that you'd click under bad that so on and so forth This is how you would look up information under the codification It's something that you need to be familiar with when it comes to the CPA exam and as well as an accounting student or a Professional what should you do now go to far hat lectures and look at additional MCQs through false questions That's gonna help you understand these topics better. Good luck study hard and of course stay safe


I said something to, we'll call him Jerry Seinfeld one time, where I said, people don't even realize how good you are because you're like, I'd said he's like Derek Jeter or Tom Brady, where you just get to like luminary stage and people don't even know how hard, how funny Jerry is, how, how good at baseball Jeter was. Well, because they take it for granted. They just take it for granted. You just become like, like Mahomes at this point is getting there.  It's great. Yeah, it's great. Keith Richard wrote a autobiography. I'm listening to it on tape because I refuse to read and are on audio book. But he says like Rolling Stone stadiums. He goes the whole time. I'm just thinking about riffs and that's how I feel. When I'm somebody like you, you're just thinking about fucking. If I want to get, I go, huh, all day, all day long. Jerry Seinfeld's thinking about jokes. Tom Brady's thinking about just like you, you're inclined to be that way. And then you harness your entire life into that. And it's got huge rewards on the other side. As far as that category goes. Yes and no on the rewards. To me, the reward is the is the sense of accomplishment that I get from doing these tricks, which is which is the dragon. I'm a chasing since I was 11 when I made up my first trick that no one cared about, but gave me something special. So that's for me, that's the reward. Sure, there are other residual awards that are like monetary or whatever. Yeah, monetary or oh, maybe I can use that clip for this project and that that. But but that's not that's not the directive. With that in mind, how does that affect your inner monologue? If you know that what you just said, the satisfaction of like Tony, you're a guy that if you set your mind to it, you'd accomplish it. Does it affect your behavior or how you feel about yourself? Not as much. Do you wish it would? Don't you wish it could be that clear? Like, no, you're great.  Yeah, but I would say. Like if I came back from skating and had failed a trick the entire time and not gotten it even up to five to 10 years ago, my day was ruined.  That's that's we all have to suffer through. Nowadays, I can let it go. How did that happen? I finally just kind of got a sense of priorities. You know, I was able to to keep not compartmentalized, but just keep it separate and know that I can come back to it. And it's okay. And it doesn't mean everything. Here's the question. Are you worse at skating because of it? No. Really? No. I'm worse at skating because of my physical limitations now. But no, I'm not at all. In fact, in fact, I would say.  Well, because I was able to channel my creativity to a more low impact style of skating. So it wasn't about the big spins or the big big errors and stuff like that. It was more highly technical board maneuvering, you know, shove its flips, doing things, but then coming in backwards. And all of a sudden, I just opened up all these new doorways. And then I was just banging out new tricks left and right. And it's not it's it's weird because it's like. It's kind of like a jugger that finds some crazy new technique. You're not going to notice it, right? Only a hardcore juggling crowd is going to understand the nuances of what he's doing. And so it was a limited audience for for how I shifted. But it made me super happy. Hey, did you like that? Did you like that? Yeah, did you like it, though? You want more? Don't want to work. Would rather watch videos of me grab acid with people.  This is like when the weatherman says there's a high pressure system coming in. Although I'm not really used to the green screen.


The Monster Energy FIM Speedway of Nations final came to Toyati in Russia for day one of a two-day event. The reigning champions on home territory looking to take an advantage after day one. Twenty-one races but it was full of drama and tense action with crashes galore as well. Early on Poland looking good, looking very smooth Bartosz Marszlik. Britain hit early on with this incident between Craig Cook and Robert Lambert. Both riders hurt. Lambert rode on with pain in his neck and Craig Cook rode on with a wrist problem. But the action was fast and furious as the sun sets and the Russian boys making home advantage count. Emils Seifutinov absolutely magnificent throughout the course of the evening really rode superbly. Australia though with Jason Doyle in great form he was leading their challenge brilliantly. Niels Christian Everson came off in a real awkward looking tumble and that allowed Denmark to use Frederick Jacobson for a couple of rides and he scored well. Doyle continued his fine form. Leon Manson came to the party for Denmark with a good score to keep them in contention just outside of the top three after day one. Poland they needed a good finish to get themselves into the top three on twenty-one points. But Seifutinov was the hero for Russia. He saluted the crowd who were absolutely delighted by the man who won the previous Grand Prix before the World Pairs break. Seifutinov inspired Australia 23, Russia 22, Poland 21. They are the top three. But Drabel Aitonevsky was hit by Helman the under twenty-one swede. He is a doubt for Sunday and the deciding round of the Monster Energy FIM Speedway of Nations. It all comes down to a grand final on Sunday. 60 seconds, four laps to decide the world champions.