Okay, so this was travelling wave structures, now you can also have periodic standing wave structures, so what is a standing wave structure, a standing wave structure is formed when boundaries are applied in all directions, so it is basically a cavity. So for accelerating charge particles with V, much much less than the velocity of light okay, so here you will have to reduce the phase velocity, if you use a travelling wave structure you will have to reduce the phase velocity to a very small value, so you will have to use the value of n will be very large, so you can use what is known as periodic standing wave structures, so for accelerating charge particles with V, much much less than C, we close the disc loaded structure at both ends with metallic walls okay, so we now close this at both ends with metallic walls, so now it is no longer a wave guide it becomes a cavity because now we have applied boundaries in all the directions, so the structure now becomes a periodic loaded cavity, now energy is reflected back and forth between the end walls as in a resonator and accelerators working using this principle they are known as standing wave linear accelerators, after a certain time, so when you put in the electromagnetic wave inside this, after a certain time which is known as the filling time of the cavity a standing wave pattern is established inside the cavity and now the end walls they impose an additional boundary condition at these boundaries that the electric field must be transferred to the end wall, so you must have an electric field in this direction at the end wall okay, this component of electric field is not allowed okay, this is not allowed, so electric field has to be in normal direction only, so only some modes of the disc loaded dispersion curve are now allowed and only some frequencies of the dispersion curve are allowed okay, so now earlier the dispersion curve was continuous like this, now all these modes will not be allowed, only certain frequencies will be allowed okay, this we have already seen when we were seeing about the waveguide and cavities you know in a waveguide because it is a propagating wave any frequency above the cutoff frequency will be propagated, whereas in a cavity only at the discrete frequencies the power goes into the cavity and forms the mode any other frequency will be reflected electromagnetic waves at any other frequency will be reflected back, so this is the dispersion curve for the travelling wave and this is the dispersion curve for the standing wave, so we see that the dispersion curve for the travelling wave mode is continuous while for the standing wave mode only certain discrete frequencies are allowed, now these allowed modes they are equally spaced in k, so if you see this they are equally spaced in k, the number of modes is same as the number of cells, so as many cells you have that many modes you will have, k represents the phase shift between the adjacent cells and the phase difference between adjacent cells the phase difference del pi is given by L upon beta lambda 2 pi, so due to the additional boundary conditions of closed end walls in the longitudinal direction only certain electromagnetic modes can exist in the structure this is for a periodically loaded cavity, for the longitudinally opening longitudinally open travelling wave structure all frequencies and cell to cell phase variations on the dispersion curve are allowed, so in other words the dispersion curve is continuous, now only certain modes with discrete frequencies and discrete phase changes will exist in this cavity, so if we feed RF power at a different frequency then the excited fields will be damped exponentially similar to modes below the cutoff frequency of a waveguide, so you have to feed in the power at these discrete frequencies only, so you have to see what is the frequency of these modes and accordingly you have to feed in power, if you feed in at any value in between here then it will be reflected back on damped exponentially, so the dispersion relation for the waveguide is now given as omega n is equal to omega 0 divided by under root of 1 plus cos k cos n pi by n, where n takes value from 0 1 to n, where n is the number of cells in the cavity, now if you assume an odd number of cells omega 0 is the frequency of the pi by 2 mode here, a more general definition is to say that omega 0 is the frequency of the uncoupled single cell, so let us say you have a single cell, a single pillbox cavity and it has various modes, Tn 0 1 0, Tm 0 1 1 and so on, so it has various modes, now if you have let us say coupled many pillboxes then each of these frequencies and so on, so here n is equal to 3, each of these frequencies will now split into 3 modes, so the field pattern will remain the same only there will be a phase shift from cell to cell, so we have what is known as the cavity mode, so this Tm 0 1 0 or Tm 0 1 1 these are the cavity modes, so single cavity modes are either transverse magnetic modes or transverse electric modes and these indices n, n and p they describe the field pattern in the cavity as we have seen in the previous lecture, now because you are loading the cavity periodically, no structure modes are also formed, so in a structure consisting of a chain of n resonators, so let us say you have n cavities now coupled together, there will be n modes of excitation of the cavities, in all the n modes every cavity has the same field pattern for example, Tm 0 1 0, so each cavity mode basically splits into n modes, only the level of excitation differs from one cavity to the next cavity, so the mode will be the same only the level of excitation will be different from one cavity to the next cavity. A series of modes in a structure for a particular cavity mode this is known as pass band and we use cavity to cavity phase shift to describe this structure mode, so cavity to cavity or cell to cell phase shift is given by n pi by n minus 1, so where n is the number of periodic cells and n takes value from 0 to n minus 1, so you have here n modes, so each mode is now divided into n modes. So now let us see the structure modes in a 5 cell cavity for let us say the Tm 0 1 0 mode, so the cavity to cavity phase shift here is given by n pi by 4 where n is equal to 0 1 2 3 and 4, so now each cavity mode in the 5 cell cavity has 5 president mode, so this Tm 0 1 0 mode will split into 5 modes, for n is equal to 0 we have the 0 mode, so in the 0 mode there is no phase difference between the fields in the adjacent cells. So if you see the 5 cells in each of the 5 cells the field is in the same direction and it is a Tm 0 1 0 mode, for n is equal to 1 we have the pi by 4 mode, so here the phase difference between the fields in the adjacent cells is pi by 4, so in the first cell the field is in the forward direction, in the next cell the there is a phase shift of pi by 4. So as a result of this the field in the z direction is now the magnitude of the field is reduced. When we go to the next cell here then again there is a phase shift of pi by 4 with respect to the field in the previous cell, so here now there is no field in the z direction. Now when we go to the next cell again there is a phase shift of pi by 4 and now the field is in the opposite direction and then when we go to the last cell there is another there is a shift of another pi by 4 and the field is now again in the opposite direction. So similarly for n is equal to 2 we have the pi by 2 mode, so here there is a phase shift of pi by 2 degrees in the adjacent cells. So here now if you see every alternate cell is unexcited there is no field in the z direction. Similarly for the pi mode we can see that there is a phase shift of pi in adjacent cells, so here the field is in the opposite direction in the adjacent cells. So now we can see the relative magnitude of the field in the 5 cells, so for the 0 mode these are the fields in the 5 cells, so for the 0 mode the magnitude of the field is the same. For the pi by 4 mode in the first cell the magnitude is maximum and then since there is a phase shift of pi by 4 here the field is reduced. There is no field in the third cell, so we can see that this is unexcited and in the next cell the field is in the opposite direction which is shown here. And again in the last cell there is the field is in the opposite direction, the relative magnitudes are shown here. Similarly for the pi by 2 mode as we saw every alternate cell is unexcited, so we can see here that every alternate cell is unexcited and for the pi mode the fields are in the in adjacent cells are in the opposite direction which is shown here. So the pi mode in a 5 cell elliptical cavity and normally a superconducting elliptical cavity works in the pi mode, so this is the 5 cell elliptical cavity you can see here. So it is excited in the Tn010 mode and so in the pi mode this field will be in the forward at a particular instant of time the field will be in the forward direction here, reverse direction here, forward direction here, reverse direction here, again forward direction here. So you can see here the variation of the fields with time, so each cell of the cavity there is Tm010 mode, so you see that the electric field is along this direction and there will also be a magnetic field in this direction and if you see at any instant of time the fields in the adjacent cells they are all out of phase with each other. So here if it is in this direction here it will be in the opposite direction and so on. So the phase difference between adjacent cells is given by delta phi is equal to L by beta lambda into 2 pi. So this formula can be used to calculate the cell length for different phase differences. So for example in a 7 cell cavity let us consider the pi by 2 mode and the pi mode. So in a 7 cell cavity so any of the modes will split into 7 modes. So let us consider the pi by 2 mode, for the pi by 2 mode we can substitute del phi is equal to pi by 2, so pi by 2 is equal to L by beta lambda 2 pi. So this will give you, you can cancel out pi L is equal to beta lambda by 4. So in other words the cell length, what is the cell length? Cell length is the distance from this, it is the length of one cell so you can take the distance from the center of one cell to the center of the next cell. If you calculate the cell length it is equal to beta lambda by 4. So if you want to operate it in the pi by 4 mode the cell length should be equal to beta lambda by 4. Similarly for the pi mode structure, so this is pi here, for the pi mode structure you can calculate pi is equal to L by beta lambda into 2 pi. So this gets cancelled L is equal to beta lambda by 2. And this we have already seen earlier when we saw that, when we discussed about the zero mode and pi mode structures we saw that the cell length in a pi mode structure is equal to beta lambda by 2. So here the cell length will be equal to beta lambda by 2. So here the field is in the opposite direction in the cells. So now if you compare the pi and the pi by 2 mode structures we see that the pi mode structure is more efficient as it has twice as many accelerating cells per distance. So if you see this pi by 2 mode here in the first cell the field is in the forward direction. In this cell we have a field which is in the transverse direction. So there is no field in the z direction. So if you see that every alternate cell is unexcited or in other words there is no field in the z direction. So it will not be able to accelerate. The pi mode on the other hand has a field in every cell. So if the particle moves from here to here in time t by 2 it will again, so this field will switch sign and again it will see an accelerating field and it will get accelerated. But here it will get accelerated only when it comes to the third cell. So we see that the pi mode structure is more efficient as it has twice as many accelerating cells per distance as compared to the pi by 2 mode. However if you see the dispersion curve, so this is the dispersion curve for the seven cell structure. So we see that the pi mode has a closed neighbor in frequency 5 pi by 6 mode. Now if you see this mode and this mode, so this mode is here and this mode is here. You see the separation in frequency delta omega and this is very small. Now you compare this with the pi by 2 mode. The frequency of the neighboring modes, this delta omega 1, delta omega 2, so these are quite large as compared to the frequency difference from the adjacent modes for a pi mode. Now in case there is a small error in fabrication and this frequency comes close because it is already close then this field can also get excited. Whereas there is less probability of this happening for the pi by 2 mode because the neighboring frequencies are well separated from this mode. So you see that the 5 pi by 6 mode has a very different field configuration and in the presence of mechanical errors the two modes can mix and produce undesirable results. So this will mix with this and it will produce undesirable results. So now pi by 2 mode if you see right in the middle here, it is further separated from its neighbor modes and the construction tolerances become loose. So even if these frequencies come close, there is still scope because they are well separated from this mode. So fabrication tolerances become looser. For long structures this plays an important role in the manufacturing expense of the structure and in response of the structure to beams passing through it. So pi by 2 is desirable from that point that it is more stable, however it is inefficient as compared to the pi mode structure. So if we use the pi by 2 mode as operating mode of the accelerating structure, the dispersion curve is linear in this region and the frequencies of the neighboring modes are well separated. So operation in the pi by 2 mode offers better stability but this is less efficient since every alternate cell is unexcited. So you see here there is no EZ field here, there is no EZ field here, so it is inefficient. So E-NAP at LANL he invented a structure that combines the high efficiency of the pi mode and better stability of the pi by 2 mode. So what did they do? These unexcited cells, this one and this one, they are shifted away from the axis, so they are shifted off axis. So this is the beam axis, so you have taken the cell in between these two cells and shifted it up here. Again you have taken the cell in between these two cells and shifted it down here. So now the beam sees a pi mode, so if you see the beam it is going to be seeing a pi mode. Here it is in one direction, it will come from here to here in time t by 2. So the beam will see a pi mode but electromagnetically the structure is still pi by 2. So dispersion relation is maintained in pi by 2 mode giving the advantage of mode separation. So it becomes more adapted.  So side cavities that are responsible for coupling they are empty but resonant. So this structure is known as resonantly coupled structure. So this is known as a resonantly coupled structure. So example is coupled cavity drift tube linac. So this you have a drift tube linac and you add coupling cavities away from the axis. So this type of structure is electromagnetically it is a pi by 2 mode structure whereas the beam is going to be seeing a pi mode structure. So it combines the efficiency of the pi structure and the stability of the pi by 2 structure. So at the cost of some extra complexity the side coupled structure has yielded good efficiency of a pi mode structure and insensitivity to fabrication errors of the pi by 2 mode. So zero mode refers to a multi cavity structure mode with zero phase shift from cell to cell. So detail operates in the zero mode. The pi mode has a 180 degree phase shift cell to cell superconducting cavities we saw that the 5 cell elliptical cavity or you could have a 9 cell elliptical cavity they typically operate in pi mode. A very important mode for linac structure is the pi by 2 mode which has a 90 degree phase shift cell to cell. So that is every alternate cavity is unexcited. So CCL the coupled cavity linac and the coupled cavity drift tube linac these operate in the pi by 2 structure mode. So this is preferred because of its good stability compared to either the zero and pi mode operation. So now let us see the differences between the standing wave and travelling wave. So the basic difference as we have already seen is that the dispersion curve for the travelling wave structure is continuous whereas in the standing wave only certain discrete points are allowed because it is now a cavity so there is no propagation of the wave in the cavity. So only certain discrete frequencies are allowed. So standing wave structures are filled in time. So that means when you fill in power into the or you put in the electromagnetic waves it takes time for the field to build up. So you can see this is the field in the standing wave structure. So the electromagnetic waves are reflected at the end walls of the cavity and they build up slowly in a standing wave pattern at the desired amplitude.  So they are filled in space which means basically cell after cell is filled with power. The total filling time in the standing wave is of the sub microsecond range and here it is in the range of tens of microseconds. In this case there is only an input coupler and no matched load whereas for the travelling wave structure the RF power is introduced via the input coupler. The power is not dissipated in the structure, the power that is not dissipated in the structure that is absorbed by the matched load at the end of the structure because it is a travelling wave. So you put in one coupler for putting in power into that and then at the end this power which is not utilized is absorbed in a matched load. So this is used for generally standing wave is used for low velocities, low velocity ions and also for electrons whereas the travelling wave structure is used for electrons with V with velocities almost equal to the velocity of light. It cannot be used for accelerating ions with because then you would have to make it, you would have to increase the value of N or the loading to a very high number to reduce the phase velocity to the velocity of low energy electrons or ions. Now here in the travelling wave structure for example in the drift tube you have a drift tube so you can put in some focusing elements here. In this case there is no space for transverse focusing so if the beam is diverging you have to put it, you have to put a focusing element only after the accelerator whereas here within the accelerator as you saw for the drift tube line you can include accelerating, you can include quadrupole magnets for focusing the beam. So here you can see this is a standing wave structure and every time the wave comes into the gap it gets accelerated, sees the right field and gets accelerated whereas this is a travelling wave structure the charged particles are seeing the same phase at all times. So they are seeing the same phase so you have to, so that is why synchronism is important in this structure. So let us summarize whatever we have learnt today. The wave propagates in an empty waveguide with a phase velocity which is greater than the velocity of light. So it is not possible to accelerate charged particles with this wave because particle velocity is always lower than the velocity of light. So now the phase velocity of the electromagnetic wave in the waveguide is higher than the velocity of light so there is a synchronism between the wave and particle will not be there. So synchronism that is necessary for particle acceleration does not occur in a hollow waveguide. Now if you lower the uniform waveguide periodically with obstacles it is possible to slow down the electromagnetic wave in the cavity. So you can reduce the phase velocity of the electromagnetic wave. So we get what is known as the slow wave which can be used for acceleration of charged particles. Now waves propagate when you load it with periodic obstacles the waves propagate in limited frequency intervals and these are known as pass bands. And now if we close this disc loaded waveguide at both the ends with metallic walls the structure becomes a periodic loaded cavity. So instead of a waveguide we now have a cavity. For the longitudinally open travelling wave structure all frequencies and cell to cell phase variations of the dispersion curve are allowed. So for a travelling wave structure all frequencies in the pass band are allowed but for the periodically loaded cavity only certain modes with discrete frequencies and discrete phase changes they exist in the cavity because of the additional boundary condition at the ends of the cavity. So the allowed modes are equally spaced in k and the number of modes are same as the number of cells. The cell to cell phase shift is given by n pi by n minus 1 where n is equal to 0 1 n minus 1 so on. The 0 and pi mode are more efficient for acceleration because in 0 mode or pi mode every cell there is a field in the z direction which is used for acceleration. For the pi by 2 mode every alternate cell is unexcited or in other words there is no PZ field there is a field in the transverse direction only. So it will not help in acceleration. However the pi by 2 mode offers better stability. So you can combine the efficiency of the pi mode and the stability of the pi by 2 mode in a side coupled structure like the CCDTL. So it combines the efficiency of the pi mode and the stability of the pi by 2 mode. So with this we see that how using travelling waves also we can accelerate the beam just like in a standing wave structure. In the next lecture we will study about superconducting cavities and how they are useful for acceleration.


Item number SCP-3998 Object Class Safe Special Containment Procedures SCP-3998 is to be contained as Secure Holding Locker 3998-1, SHL-3998-1. SHL-3998-1 is to be fire-proofed, and vacuum sealed to prevent access to oxygen. SCP-3998 and SHL-3998-1 are scheduled for cleaning every day at 9AM. If any D-Class personnel spontaneously ignite, the sealed to SCP-3998 containment locker must be inspected and repaired replaced as necessary. For safety reasons, Site-34 must hold D-Class personnel, particularly those who have been convicted of first-degree murder charges and domestic abuse. If staff are found to have been targeted by SCP-3998, they are to be investigated and then processed. Description SCP-3998 is a human cadaver, which expired late 17th century. SCP-3998 lacks any legs and is covered in extensive fourth-degree burns. Sometime after its death, SCP-3998 remains for collected and fashioned to a scarecrow held together by wicker nails and wire. Along with its severe burns, SCP-3998 appears to have suffered blunt force trauma to multiple regions of its body. It is unclear if SCP-3998 died as a result from one of the two or both. See Examination 3998-6 The object constantly exudes a flammable liquid from its bones, which is composed primarily of ethanol and human fat. Each night between 11PM and 4AM, SCP-3998 ignites and is engulfed in flames. However, despite being highly flammable, SCP-3998 does not suffer any structural damage. When SCP-3998 is on fire, and when not contained properly, the nearest person who meets a certain criteria will also spontaneously ignite.  If SCP-3998 is unable to ignite itself, SCP-3998 cannot ignite targets. Instead, those that would have been targeted only develop brief, mild pains to either their chest or to the back of their head. As targets are left burning, large quantities of boiling ethanol will appear in their stomach. This large influx of alcohol typically induces vomiting, which causes further external burns, and will often cause permanent nerve and organ damage if they survive the initial burning. Eventually, their body fat, particularly in the torso's stomach region, will begin to melt. The process is extremely rapid, often causing massive internal damage if the target is successfully extinguished before they die of fourth-degree burns. If left to burn, the combination of melted fat and ethanol will cause the stomach to violently rupture, often bisecting the victim in the process. Those that SCP-3998 affects cannot be extinguished until SCP-3998 itself is also extinguished. SCP-3998 Documents The following are the partial set of documents and materials related to SCP-3998, as well as related correspondences and articles discovered on the property where SCP-3998 was originally found. These documents may only be viewed by staff with specialized 3998 clearance, the current Site-34 Administrator, and those with O5 designations. Forward, the following are excerpts found in contemporaneous journals from Salem that appear relevant to SCP-3998. Documentary evidence suggests a connection between SCP-3998 and one, Candace Hayes, a 17th-century resident of Salem. Most were found in basements and addicts of historic buildings, located near the property SCP-3998 was found. Journal 1, Author, Mary ██, 1682 We attended the wedding of Aidan Hayes and Candace. Candace seemed rather distraught. The lady's father went through all that work to see her married, to would be ashamed if she did not appreciate it, especially with a serf as respected as Aidan Hayes. Journal 2, Author, Mary ██, 1683 Candace has been different. She used to keep her hair tied, but now she's keeping it too long. I see bruises on her often. She has been looking for every excuse to be alone, just so she can win to the forest. Journal 3, Author, Mary ██, 1683 Something piqued my interest today. Margaret pointed to how Candace shies from her womanly duties lately, and I heard that she might be a bad wife, making Aidan angry. Bruises make sense now. Journal 4, Author, Mary ██, 1691 I was out washing the laundry, and I heard Candace shouting at her husband. I went out to ask the lady what was wrong, but she snapped at me, calling me nosy. The amount of disrespect and scorn in the mistress is remarkable, though to be expected. I have half a mind to tell the rest of the women about this. Journal 5, Author, Mary ██, 1692 I've been hearing some troubling things about Candace lately. Ever since she wed Aidan, she has been wondering off more. Plus, I heard rumors that her interests do not lie with men. The devil must have a hold on her. Maybe Aidan will know what to do with that harlot. I shall tell him tomorrow. Interview 3998-0 Forward The following interview was taken on June 8, 1693 by Judge William Stouton and the Constable of Salem. Interview has been edited from its original document for clarity. William Stouton When presented with a warrant for thy arrest, thou fled immediately. Is this thy refusal to speak till thou have been branded, and thy husband's testimony that places thee under suspicion? What thou hast to say in thy defense? Candace Hayes, I have no word for to— I shall not lie. The accusations are true.  I do, although she is not evil in heart.  They are not the testable. They would work for anyone, be they of God or Satan, or anyone and no one. They are merely a form of tool. You have not answered the question. Is it not obvious? I did not ask to marry, yet I was waved to a bastard in my father's church. He does not respect me. To him I am his property. Just as Lilith had done, that is the woman's place, thou hast only to be a good wife to— Be silent. How could I be a good wife to a man I detest? I care only for Clovis, and I'll be damned if to be true with anyone but her. It would be my dying wish to see that bastard on his knees and treat it as I have been. Clovis, is this the name of the devil that you conjured? It bewitched you. The mistress bewitched me, but not in the manner of thou mayst ink. This does not matter. We have thy confession. A witch as brazen as you shall be burned to the stake.  In the name of our sovereign lord and lady, the king and queen, may God have mercy on thy soul. So be it. Document 3998-3 To the people of this hamlet, an execution of a witch, on the tenth day of June 1693.  The evil witch had been justly convicted, and shall be put to death by burning. If ye are able, come to the center of town. We need good men willing to stand between Satan's horror and our young and women folk. Hayes, a honest, God-fearing man, and a victim of this witch, has requested to be the one to start to flame himself. Letter 3998-4 Dear Candace, if you are reading this, something hath gone wrong. Thee must be angry, confused, maybe depressed. You have sold your soul to me when you were young, and we've been together since. Now that you have died, this means your soul is mine now, but I don't want it. I want you. I'm sorry we were caught. I'm sorry for what was done to you over the years. I'm still here for you, even if I'm not here with you. So I have brought you back. They put you to the pyre, but I only needed the bones to make you yourself again. I had to remove thy flesh, and I couldn't save your legs. They were too far gone. I made do with what was around me. I reaped from the field and wrapped your bones in wicker. You shall have to find a replacement. Speaking of, I wish to tell you something you'll want to know.  You had the power to make him feel worse than what you have felt.  You won't be hurt ever again. I love you, and farewell. Clovis Note, this letter was found in the cellar of the estate under a pillow. The letter was still sealed and remained unopened. Document 3998-5 Forward, the following document is an excerpt from an urban legend website regarding an entity called The Wicker Witch. Given supporting evidence, this is hypothesized to be Candace Hayes. The Wicker Witch There was once a young woman who was wed to a man against her will. She hated the man, but obeyed her father's wishes for her to bear children for his church. An evil spirit saw this and came to her while she was out gathering in the woods. The succubus took her hand and told her, I can help you live the life you truly wish to live. You need only to toss this one aside in exchange. Will you take my soul? The woman asked. Yes, said the she-devil. Will I be rich? The woman said. You shall have power that money could not hope to provide, the spirit told her. Will I have a real love? The woman asked. The spirit paused. I do not know. The woman pondered the offer and asked one more time, what shall you do with my soul? This surprised the devil, but it kept its composure. It told her, it will be consumed, nothing more, nothing less. The woman accepted and met with the spirit every day for ten years and grew close. She brought the spirit berries and trinkets, and it brought her advice and its companionship. It answered her questions and taught her her magics. The woman became a witch and she used her power to torment her husband the same way he tormented her. One day her husband followed her and found her shaking the devil's tail. He quietly went back to the town and gathered up a mob.  They dumped her body down the mountain, but the devil found her to give back her soul. It wrapped her bones and reeds and used the fire of her soul to keep her alive, but the fire consumed her and she wanted her old husband to burn with her. In the middle of the night she doused herself in her old husband's gin and set herself ablaze once again. She dragged her husband out of bed and fell upon him.  She burned with him until his flesh melted to the floor, and the smell could be found all across Salem. She grabbed his legs and pulled and pulled until they came loose so that she could use them to walk again. Only one of them walked out of that burning house, and it was her. His body was never found. Some say that the husband futilely crawled out of the wreckage looking for his missing legs. Others say that the witch took his body elsewhere so that she could continue to torture him.  As for the witch herself, only one thing can be said for sure. The Wicker Witch Lives. 4. Further examination of SCP-3998 revealed inconsistencies in bone structure position, suggesting that the cadaver is not Candace Hayes that originally thought. Below is a medical report of the findings. Report of investigation by Site-34, Salem, Massachusetts. Descendant. Unknown. SCP-3998. Race. White. Sex. Male. Age. 32. Home Address. S.D. Occupation Unknown. Type of death. Violent. Found dead. Suspicious. Unusual or unnatural. Investigation Agency. SCP-F. Site-34, Department K. Description of body. Uncloth. Eyes. Unknown. Hair. Black. Mustache. Black. Beard. Black. Weight. 5 kg. Length. 0.9 m. Body temperature. Marks and wounds. SCP-3998 is sustained severe damage to its ribs and skull, implying it was hit several times with a blunt object. Fourth-degree burns can be found along its torso, arms, and skull. Damage around the eye sockets. Legs appear to have been amputated post-mortem and are missing. Probable cause of death. Fourth-degree burns or trauma to the skull. Manor of death. Homicide. Addendum. 3998-2. After SCP-3998 was contained, there was a noted increase in the number of murders per day in Massachusetts, increasing from 0.32 to 0.48. A large portion of these deaths are arson homicides and the victims are known perpetrators of violent crimes. Victims appear covered in extensive fourth-degree burns and are gutted from the chest of pelvis. Information on these murders could not be contained due to the corpses being discovered in public displays and being attributed to the Wicker Witch. The public has been led to believe that the perpetrator of these killings is a serial killer using the Wicker Witch legend as an inspiration. Classification to Euclid pending on the capture and containment of the person responsible.


Hello and welcome to the session in which you would look at C corporate taxation or introduction to C corporate taxation. Now it's very important to put things into perspective. How? Well, to understand C corporate taxation, it's very important to compare this to individual. Most likely, whether you are an accounting student, a CPA candidate or an enrolled agent, you already learned about individual taxation. So it's very important to compare the two, look at the similarities, look at the differences to understand how C corporation differ or similar to individual taxation. Starting with similarities. Gross income of a corporation and individuals are very similar. What does that mean? Well, when it comes to gross income, the job of the IRS, the job of Uncle Sam, the job of the US government is to collect as much money as possible. Therefore, practically everything is included, not practically, everything is included unless it is specifically executed. So if it's not executed, it's included. So it's a broad definition. It includes compensation, income from trade, gains from property, interest, dividend, everything. Everything is included. Now for individual, we saw a few execution. Also for corporations, we're gonna see few execution. But unless it's clearly executed, you have to include that income in the corporation. Non-taxable exchange treatments are the same, which is good. When it comes to deduction, business deduction and end, which is a corporate deduction and individuals are very similar. You can deduct interest, taxes, losses, including casualty and theft losses, no, no limitation, no AGI here, bad debt, cost recovery, which is depreciation. You can deduct charitable contribution. We're gonna learn about those net operating loss, research and experimental expenditure and other less common deduction. Now corporation, no distinction between business debt and personal debt and non-business debt because for individual, we do differentiate between those two. But like an individual, you are allowed to take an interest deduction if the tax, you are not allowed to take an interest deduction if the tax exempt securities are purchased. So if you went to the bank or to a lender and borrowed money, so you have interest. Well, generally speaking, this interest is deductible as an interest expense, unless you took this money, you took this money that you borrowed and you purchased, what did you purchase? Government bond, tax exempt securities, municipal bond. Well, if that's the case, guess what? The income, you're gonna see the income is executed. This is one of the income that's executed. Then you cannot take the deduction on your taxes. So if the income is executed and your related expense to that income should be executed as well to be fair. Also you cannot take expenses for entertainment that's contrary to public policy. You cannot take expenses for related parties transaction. You cannot take expenses for lobbying expenses. You cannot take those expenses. Now bear in mind, some of the credit that are personal in nature, they cannot be taken as well. However, foreign tax credit can be claimed by an individual, can also be claimed by a corporation. Before we proceed any further, I have a public announcement about my company, farhatlectures.com. 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. So this are some of the similarities. Let's take a look at some of the dissimilarities or the differences. The first thing is you have a different tax rate. For an individual, it's progressive. For corporate, it's a flat. Now, used to be progressive. They both used to have a progressive tax rate, a different progressive tax rate, nevertheless progressive. The Tax Cuts and Jobs Act of 2017, it removed this. Now the corporate had a flat tax rate of 21% as I am doing this recording. In the future, could that change? Everything's possible. We all, we have election every four years. So everything's possible. In general, all expenses of corporation are business expenses, generally speaking. Now, corporation don't have what we call adjusted gross income, AGI. You don't, we don't have standard deduction or itemized deduction. Because the government don't allow the corporation to deduct, you know, a standard deduction or they have something called itemized deduction. Now it has to be a business deduction. The deduction for qualified business income don't apply to corporation. Da, it exists because corporation exists. So it exists to serve other form of corporation. Therefore, the qualified business income deduction does not apply. You're gonna see shortly that it is on the form and we're gonna see only four specific industries, two industries, they allow it. But generally speaking, it does not apply because the reason it exists is to compensate other form of businesses. In addition, the Tax Cuts and Jobs Act adds a limitation on the access business losses which does not apply to corporation and applies to individual. Now also what's not available to C corporation are credit of personal nature like child independent tax credit, for disabled taxpayer, credit for elderly, earned income credit. Any credit that are personal in nature because personal is different individual is different than a C corporation. Let's take a look at an individual and corporation from a grand perspective. How do they compute their taxes? Starting with income. Income is broadly defined for individual as well as for corporation. It means everything is included unless it's executed. Then we'll deduct any execution that's execution by law. Like what? Just to give you an example, the municipal interest is executed. For example, there are many others. We'll talk about those in a separate session. Actually, we already covered them to get to gross income. From gross income we'll have deductions for AGI. We had a whole lesson about this, several lessons about this, deductions what's deducted for AGI, equal to AGI, adjusted gross income. Then from adjusted gross income, we'll deduct either the greater of itemized or standard deduction. Again, we talked about those to get to, then we deduct QBI, which we also covered QBI, qualified business income deduction. Then we get to taxable income. From taxable income, if we have any credit, we'll deduct the credit and we had many credits. We learn about the credits and we arrive to either tax due or tax refund. Either we have to pay more money or we have a refund due from the government. So this is basically a skeleton or a formula for the 1040, summarizing the 1040. Let's look at corporations. Very similar to start with income broadly defined. Unless we have execution, we execute them. Income minus any exclusion will give us gross income. From gross income, we are going to deduct business expenses. We don't deduct at this point net operating loss, NOL or DRD dividend to receive deduction. What is dividend to receive deduction? Well, we're going to see later on, it's a phantom deduction given by the government to reduce your income. Then we get to taxable income before net operating loss and before dividend to receive deduction. Then we deduct NOL, then we'll deduct DRD. Hold on a second. Why don't we just deduct those with the deductions? Well, because certain computation we're going to have, we're going to need this line for certain limitation. We're going to see later on when we looked at charitable contribution, when we look at dividend to receive deduction, you have to compute your taxable income, not related to NOL and DRD because as I told you, DRD is not a business deduction. DRD is a phantom, is a ghost deduction given to you by the government. NOL, net operating losses are losses from prior year. You should exclude them from this year. You can deduct them, but don't deduct them to get to taxable income for the purpose of certain computation. Once we deduct NOL and DRD, we'll get the taxable income. Again, businesses will have credits. If they have any credits, they will deduct those credits. Then they will either have a tax due or a refund. So this is basically 11. This form is a skeleton of 1120 C to be more specific. Let's take a look at a grant 1120 C. You may not be able to see it clearly.  It's 1120 would always look the same, whether it's 25, 22, or 23, or 2017. So I'm gonna break it into two component. We'll look at the income part of it first. This is the income part. Notice income will have gross receipt, less returns and allowances, minus cost of goods sold equal to gross profit. Then we have any dividend is included, interest, gross rent and royalties, capital gains, net gains, other income. If we have other income, just attach them and we'll get to total income. So the first part of the corporation income, notice it basically if there is nothing, if you received income of any other sort, you just attached it. So basically all income is included, interest, dividend, net gains, capital gains, so on and so forth. Then from the income we'll get to line 11, we'll get the what we called deductions or from an accounting perspective, what we call expenses. Again, list of the expenses, compensation of officers, salaries and wages, bed debt, rent, taxes and license, interest, charitable contribution, cost recovery, which is depreciation, advertisement, pension, employee benefit program, section 199, deduction, qualified, only this deduction available, either for agricultural or horticultural industries or cooperative to be more specific, cooperative. Okay, so just keep that in mind. And any other deduction, any other business deduction, you add them up and you come up with your other deduction, then you have net operating loss and any other special deductions. Then you get to your net income basically. What did you, income minus expenses, you get to net income, to net profit. Now what are some of the key differences, between individual and corporation? Okay, one thing we have to look for as accounting period and accounting method, capital gains and capital losses, recapture of depreciation, business interest expense limitation, passive activity losses, charitable contribution, executive compensation, net operating loss, special deduction only available for corporation, for example, the dividend received deduction, I just told you about it, but we're gonna have those deductions. So what's gonna happen is we're gonna look, we're gonna compare this, going step by step, looking at the differences between corporation and individuals. In this session, I'm gonna focus only on the accounting period and accounting method. Rest assured, we're gonna cover all of those, you know, when I have a list, I'll go over the list. Accounting periods, accounting periods, C corporation can use either the calendar year, which is January 1st till December 31st or a physical year, that's fine, they can use either or. Now bear in mind, S corporation, which is a different type of corporation, it's not C and personal service companies are limited to calendar year and why, because they're passed through, they have to be almost the same as individual. And we'll see that later when we talked about C corporation, we already talked about S corporation. That's why they are not allowed a physical year. Now what's a personal service company? Personal service company is a type of a corporation that's established to provide personal services in the area of health, law, engineers, architect, accounting, actuarial services, consulting. What are we talking about here? Doctors, lawyers, accountant, you know, it's a personal service. Has the majority of the service performed by the shareholder employees? If you're a doctor, you're the owner of the company and you're the manager and you're the person that runs the place, right? It's a personal service. If you're an accountant, so on and so forth. Those are called personal service companies, attorneys. And features that over 10% of the stock is held by the shareholder employee. Most of the time, all the stocks is held by the shareholder employee. So this is what you need to know about the accounting period. Simply put, C corporation, all we have to know, they can use calendar, they're more flexible, they can use physical. What's a physical year? Is any year, any 52 to 53 week year other than January 1st till December 31st. Let's talk about accounting method. When we say accounting method, what are we looking at? We're looking at, are you using cash method or accrual method? Generally speaking, corporation, they cannot use the cash method. What's the cash method? Account for your revenues and your expenses based on cash basis. It means only revenue if you receive that in cash. It's only an expense when you pay it. Well, corporations, they have to use accrual unless they have this exception. The average gross receipt over the past three years is less than 29 million, less than a certain amount. Now this number is for 2023, this number will change. So simply put, maybe in 2025, 2026, maybe they will always raise this number. So as long as you make in gross receipt less than this amount, less than a certain amount, which is unusually in tens of millions, you could use the cash basis. Otherwise, once you go above that amount, you have to use accrual, which is it means large corporations, especially publicly traded in large corporations that have 30 million or more, 29 or more, let's say 30 million, round it to 30 million, it's gonna be 30 million soon. They have to use the accrual accounting if their gross receipt averaging 30 million in the past three years. Also, when you have inventory, when you have inventory generally speaking, you have to use the accrual method because of the matching principle, what we know in accounting. For example, when you buy inventory, inventory is an asset and it's only expense to the income statement, when what? It's expense to the income statement when you sell it in terms of cost of goods sold. This is part of the matching principle. Now, for tax purposes, if your business has less than 29 million in gross sales, you are allowed to use the cash method. Now you have to be careful. If you buy the inventory in a particular year and you expense it, in future years, you're not gonna have expenses. So you have to be careful about tax planning in the situation. What do they want you to do that? They want you to get the deduction, save money, buy more inventory to stimulate the economy. That's the whole purpose of allowing you to take this deduction. Also, when it comes to accrual taxpayer, the Tax, Cats and Jobs Act of 2017 modified the rules regarding the timing of gross income by actual taxpayer, by accrual taxpayer basis. Here's the general rule now. Generally, you must recognize gross income no later than the tax year in which the income is included in the financial statement. So if you're in accrual, how much can you defer that income? Well, the maximum you can defer it, no more than one year after you record it for GAP. So GAP, once you record the income for GAP purposes, let's assume we're looking at the year 2025. Well, if you record the income in 2025 for GAP, the maximum you could defer for tax is one year. The maximum you could defer it because they don't want you to defer.  The government want you to recognize your revenue so you can pay your taxes. So you cannot manipulate accrual to defer taxes. What they're saying, if you recognize it for GAP, will give you one year, but you have to hit your taxes with that income. What should you do now? We're gonna look at additional features of the differences between corporation and individual, but you should go to Farhat Lectures, look at additional MCQs through false additional notes that's gonna help you understand this concept better. Again, we're gonna keep working with this, capital gains, capital losses, recapture of depreciation and other key features that differentiate a C corporation from individual taxation. Good luck, study hard and of course, stay safe.


there has to be a higher turnout you can disagree with the 50 per cent but is it correct or is it fair to say that just 11 per cent in the example Murdo Fraser gave just 11 per cent alone without any obviously the public voting can decide that industrial action goes ahead you might disagree with 50 but surely people would accept that 11 it does seem a little bit unfair so I just think that there is genuine political disagreement certainly from our side and with others on the chamber over the course of the bill but I hope they don't question the motives of our party and so doing and because I think at the heart of it it is trying to get a balance towards the general public I'll leave it there thank you many thanks I'll now call on Neil Findlay eight minutes are thereby please Mr Findlay thanks very much Presiding Officer I'd like to put on the record my membership of Unite the Union and the EIS and I'm also chair of the PCS parliamentary group and a member of the R&T group and I think Ian Gray and Drew Smith and Joanne Lamont and others were right to point out how the values the solidarity of community and workers rights are ingrained in the DNA of our party and our movement and I'm very very proud of that and many people have said that this bill is a concerted politically sectarian attack on the rights of working people to organise themselves and to collective groups to promote and defend the rights at work and I was very pleased at lunch time to see Green Party members, Liberals, Independence, SNP members, SSP members and Labour members joining the rally outside at lunch time the bill is nasty it's vindictive and it's unnecessary and it's driven by a hatred and complete misunderstanding of the role of trade unions and it is without any doubt a continuation of Cameron and Osborne's class war at work sits very nicely with their tax credit cuts their benefit cuts and their attack on public services and today we have been accompanied by two of their Scottish class warriors Mr Brown and Mr Fraser Tweedle Dum and Tweedle Dee they are the agency staff sent in to cover as the rest of their members have been on strike never having participated in a ballot and they've sat there looking at their faces glum faces all afternoon they look as though they've just gone into Greggs to buy a sausage roll and dropped it in a puddle on the way out and they should be embarrassed and ashamed to support this bill because it is not needed strikes are at their lowest level for decades as Patrick Harvie has told us people lose money when they go on strike no one withdraws their labour easy it's always a last resort particularly at a time of major economic uncertainty and the purpose of the bill is to impose conditions and regulations on trade unions wrapping them up in red tape at a time when the Tory party tell us they're cutting red tape for business and everyone else none of this legislation will apply to the hedge fund the pawn shop owners the payday loans companies or any of the other businesses who bankroll the Tory party just trade unions representing ordinary working people and the bill aims to introduce greater powers for the regulator not reduce powers for the regulator and the certification officer with his or her increased powers unions will have to pay for the privilege of that greater regulation it will allow agency workers to be hired to break strikes legislating for scab labour even agencies themselves don't want this how on earth can something like that enhance community cohesion some of our communities are still suffering from the legacy of that 30 years ago and this will take us back to those divisions and they want unions to appoint picket supervisors who will provide their name in advance to the place no doubt so they can be identified for blacklisting afterwards Patricia Ferguson and a number of others mentioned thresholds and the increase of them and the purpose of thresholds of course is to make it more difficult to go take industrial action of course as many people have mentioned very few politicians across the whole of UK would ever reach such a threshold and the most absurd and ludicrous claim about this bill is it's all about democracy what utter rubbish if it was about democracy we would have electronic voting we would have text voting with workplace balloting which is all designed to increase turnout in ballots but of course they reject all of that because this is nothing to do with industrial democracy and everything to do with an attack on the organised labour movement they use electronic voting in their own internal ballots but won't allow anyone else to do it these are the actions without doubt of a tin pot dictatorship and Ruth Davidson wherever she is and her group should distance herself from these actions and this far right ideological attack people have mentioned that the bill seeks to restrict time off for duties the time this is the time that reps have to deal with disciplinary issues health and safety and welfare issues and pay all of these things help prevent and resolve workplace conflict making business easier and smoother to complete we only need to look at how an employer like INEOS how they have brutally attacked the union's right to organise before the dispute at INEOS 63 safety reps were on that site a very dangerous place how many are there now three three that employer has taken advantage of that situation to downgrade safety on that site the bill wants to ban public employees from deducting union fees from pay slips the claim it's about saving taxpayer money it is rubbish many unions actually pay to have cheque of administer so it costs little or nothing to administer cheque of it is a complete non-argument and it also exposes the politically sectarian nature of the bill I thought Gordon MacDonald made an excellent speech today words you will not often hear from me but he did make an excellent speech and it was very detailed and he got it because cheque of donations to charities are not affected to credit unions are not affected neither are saving schemes things like the cycle to work scheme not affected only trade union cheque of can you defend that Mr Fraser I'll give you the opportunity if you want to didn't think so and they want to say they want to eat further into union's political funds many people mistakenly believe that it's about funding the Labour Party it is not it's about funding all manner of political and community campaigns and it's not about funding the Labour Party it is about it because trade unions who are not affiliates to the Labour Party support the political fund Presiding Officer union members have the right to spend their money how they want the government has no right to interfere and Carault was right to express her view about opposition to this bill in the communities the bill has been opposed anywhere we've been on the streets campaigning about it it's been opposed fiercely in the house of commons and today we seek to unite the parties in this chamber bringing on board if they exist in the Scottish Conservative Party moderate or libertarian Tories David Davis has been mentioned likening the bill to something that would be found in Franco's Spain and he said that because of the experience that his father a blacklisted worker in the mining industry so will the Scottish Tories line up behind him or will they line up behind legislation that could have been passed by a fascist dictatorship we will find out at decision time it's clear the bill impacts on areas of devolved authority and I'm pleased that the minister has given a commitment to bring forward an LCM or see how we can bring forward an LCM and we fully support that we should also be challenging this bill in the courts under human rights and competition law because it places a burden on public bodies that it isn't placed on competitor private companies and that is clearly unfair competition and I hope the Scottish Government will look into that and bring the weight of their legal department to that many people have mentioned the leader of Labour councils up and down the country and I'm pleased that North Ayrshire SNP council have now come on board with a non-compliance policy I hope the Scottish Government will do the same let's build a coalition against this bill trade unions have been at the forefront of almost every major progressive development in our society they are a force for good let's make sure it continues I know Colin Rosanna Cunningham to wind up the debate cabinet secretary until 5.28 please sorry got a little fright there Presiding Officer I'd forgotten the decision time was extended thank you very much what has been clear from the discussion here today is the key role that unions play in developing our economy and improving the conditions of many people working in Scotland and indeed that has been the case over decades reaching right back into the later part of the 19th century I think we all agree or we all should agree that joining a trade union seeking to protect your rights at work and in some instances withdrawing your labour are enshrined rights protecting workers in Scotland not only does the UK trade union bill devalue these rights it erodes international labour organisation conventions to support workers rights of trade union representation collective bargaining and protection from anti trade union discrimination conventions long ratified by the UK which are now directly under attack and you have to ask yourself why why would a government seek to destroy the rights of its workforce challenge the employee-employer relationship and silence the voice of employees what evidence does it have that these things need fixed well there's a simple answer there is no evidence there's no justification for this attack on unions ability to fairly represent their membership and can I say particularly there is no problem to fix in Scotland in Scotland we see trade unions as partners not opponents that partnership that partnership approach is undoubtedly one reason why the number of days lost in Scotland due to strikes has declined by 84% in the last seven years perhaps just perhaps what the UK government should have done before they brought this silly piece of legislation forward was come and talk to us about what is happening here in my view the UK government's approach to trade unions is not only wrong it's also counterproductive it's bad for the rights and conditions of workers but you know what it's also bad for business some weeks ago I took part in a round table discussion in Inverness which included employers employees and trade union representatives what was clear in that discussion was the value that employers place on their ability to speak with unions regularly to deal with issues well in advance of them becoming major concerns and can I say that's an aspect of trade union activity which is kind of going under the radar here the reality is that the vast majority of trade union activity takes place in that way in conversations like that day and daily we can weekly month and monthly in workplaces where things are worked out long before they ever get to the position of industrial action and I think that's really really important employers placing importance on that ability to speak with unions regularly to deal with those issues well in advance of them becoming major concerns isn't that what should be happening everywhere but this bill shatters the ability of many businesses to support their workforce aggravating relations between employer and employee to the detriment of both it is doing the opposite precisely the opposite of what it claims that it does and one wonders in those circumstances whether what they claim they want to do is precisely the opposite of what they are looking to do it seems with this bill that the United Kingdom Government is spoiling for a fight it is not looking to resolve the problem it is looking to provoke a major dispute and I think that that is reprehensible on the part of any government to approach things in that manner now in Scotland we do have a clear approach to engendering constructive and progressive industrial relations it's why we've established the fair work convention in the first place bringing business unions the public and third sectors together to validate good industrial relations and promote better working practices in Scotland and that came out of the working together review which again was a joint enterprise the recommendations of which we have signed up to in whole the danger with the approach that is being taken by the Westminster Government is it rides roughshod over the good work that is being done in Scotland that results in our days lost to industrial disputes being so much below what they were in 2007 and certainly below where they were in the rest of the UK and I would just compare and contrast the approach being taken here in Scotland with the approach of the Tory Government at Westminster where what looks like emerging is a Government of confrontation not a Government that's in any way interested in resolving problems but is a Government that is spoiling for a fight and they think I suppose that that's going to play to their own backwardsmen well it certainly won't play in Scotland and I'm guessing if they go on the way they're going the one Tory MP returned from Scotland will be no Tory MPs returned from Scotland and I would suggest that the Tories in Scotland next year will find themselves in much depleted numbers because this is just going to be seen as a vindictive attack on the rights of workers now our approach in Scotland differs significantly from that of the rest of the United Kingdom which makes it all the more frustrating that the UK Government is bulldozing through this legislation with no understanding or interest in the impact it will have in Scotland indeed the House of Commons committee meeting at which I gave evidence alongside Graham Smith I think showed clear evidence of the total disinterest of the Conservative members on that committee regarding the actual impact of the bill Conservative members were only interested in trying to assert a reserved function with precisely no concern given at all to the actual impact of the legislation on the ground and that of course is reflected in their attitude towards those giving evidence from the rest of the UK as well and I would argue that if they were serious about industrial relations they might consider looking northwards to assess why we in Scotland have achieved such a major reduction in industrial disputes it comes about as a result of a lot of hard work and discussion over a long period of time and I think Ian Gray is absolutely correct to say that this bill would return us to 19th century industrial relations it's absolutely shameful so I'm grateful for Labour support for a legislative consent motion and we shall see how we get on with that in terms of the various authorities I was interested in listening to Mardo Fraser he had a lot of warm words for trade unions but he seems to then want to exclude public service trade unions from those warm words he also I think in the by-going misrepresented the STUC's position as Linda Fabiani made clear subsequently who in their submission to the Smith commission did call for the devolution of employment law health and safety trade union law and the minimum wage I'm grateful to the cabinet secretary for giving way just to clarify I didn't refer to the STUC in my opening speech I referred to the TUC I clearly he doesn't want to talk to the Scottish trade union congress that's a interesting interesting interesting point the unpalatable truth for the conservatives is that far from reducing days lost to industrial disputes their approach could very well lead to more actions I'm just watching the time here I want to try and make reference to some of the people who've actually contributed to this debate I think Joanne Lamont was right to draw attention to the detrimental effect this will likely have in industrial relations most discussions between trade union reps and employers work to reduce conflict which was what I was referring to earlier but which is in no way reflected in anything that the conservatives are currently doing and I think you know what Gordon McDonald had to say about the value of facility time and the nonsense of the proposed removal of check-off facilities is is absolutely clear he also highlighted the adverse effect of this bill on industrial relations as a whole I'm I'm kind of pleased to hear Willie Rennie's comments about the conservative government trying to solve a problem that doesn't exist because that is exactly the position that we feel we are in to I couldn't agree more and he made a helpful reference to that 2014 poll which suggests that public support for trade unions is far greater than the Tories might think and they would be well advised to be very careful when they make such public attacks on trade unions and I can see my the presiding officer's pen being waved in my direction which suggests I probably have to move swiftly to closing as I mentioned previously the UK government has it no point prior to the publication of this bill sought the views of the Scottish government as to how this would impact in Scotland and specifically how it would impact and our approach to delivering effective public services in Scotland which is why we're taking the action that we are taking we will continue to support as we do now our workers and the trade unions that represent them presiding officer it's right that this parliament's consider this legislation being put forward by the UK government it will affect fundamentally the operations of Scottish public services and those who work to deliver them which is why we're taking the action that we are taking and I strongly commend the motion and the amendment thank you that concludes the debate on the trade union bill the next item of business is consideration of motion number 14776 in the name of Liam McArthur on the reimbursement of members expenses scheme I call on Liam McArthur to move the motion on behalf of the Scottish parliamentary corporate body thank you Presiding Officer on behalf of the corporate body I'm moving the motion to amend the reimbursement of members expenses scheme specifically to make changes to the staff cost provision and office leasing arrangements we are bringing these amendments now in order that changes can be fully effective from the start of session five to enable new and returning members to set up offices and employ their staff Presiding Officer earlier today all members will have received a letter from you on behalf of the corporate body explaining the detail of the changes proposed the first relates to the level of staff cost provision largely unchanged since 2010 the corporate body believes the provision is already under significant pressure and this will only increase with the additional powers the Scottish parliament will assume during the course of the next session a strong parliament depends on having members who are equipped to fulfill their role and we believe the recommended change will help to ensure that MSPs will be properly supported to represent their constituents and hold the government of the day to account if agreed therefore from the start of session five the staff cost provision limit will be increased to £85,000 a year this will enable MSPs to employ up to the equivalent of three full time staff in a flexible way to suit the individual office needs the corporate body recognised the wishes of members from all parties to build on current good practice to continue as living wage employers and to put our staff arrangements on a more robust professional and transparent footing for that reason the sbcb is also recommending the introduction of standard terms and conditions for members staff together with consistent job roles and pay scales the second element of this motion will end the ability of members to lease offices from or to political parties this will create a very clear divide between parliamentary and political activities encounter any potential perception that public funds are being used to support party political organisations these changes have the support of all party leaders at hollywood and i hope the corporate body can count on the support of all members in this chamber this afternoon for this motion. Presiding officer i move the motion on behalf of the corporate body. Thank you Mr McArthur the question this motion will be put decision time to which we now come there are four questions to be put as a result of today's business the first question is at amendment number 14766.2 in the name of yain gray we seek to amend motion number 14766 in the name of rosanna cunningham on the trade union will be agreed to are we all agreed the amendment is therefore agreed to the next question is at amendment number 14766.1 in the name of muddle phraser which seeks to amend motion number 14766 in the name of rosanna cunningham on the trade union bill be agreed to are we all agreed the amendments not agreed we move to vote members should cast votes now the result of the voter amendment number 14766.1 in the name of muddle phraser is as follows yes 14 no 104 there were no abstentions the amendment is therefore not agreed to the next question is at motion number 14766 in the name of rosanna cunningham as amended on the trade union bill be agreed to are we all agreed parliament is not agreed we move to vote members should cast votes now the result of the voter motion number 14766 in the name of rosanna cunningham as amended is as follows yes 104 no 14 there were no abstentions the motion as amended is therefore agreed to the next question is at motion number 14776 in the name of Liam McArthur on the reimbursement of members expenses scheme be agreed to are we all agreed the motion is therefore agreed to that concludes decision time we now move to members business members should leave the chamber should do so quickly and quietly


In this video, we will show you the main 3D creation commands and base features in Solid Edge. To get started, click the Solid Edge application button and from the new menu, select Isometric part. From the ribbon bar, start the circle by center point command and hover the mouse cursor between the X and Y axis to highlight the plane. Press F3 to lock the plane for sketching. Let's draw a circle with 62mm diameter and a rectangle with 88mm width on top of it. At this point, you can select the region or regions and drag the steering wheel to perform one of the fundamental 3D commands called extrude. You can also move the steering wheel to an axis. You would like to rotate the part with respect and perform a revolve. In this case, let's perform an extrude with 32mm in thickness. There are many options available in extrude command ribbon that allows you to make modification such as making your extrude symmetric. Please also note how the dimensions migrated onto the 3D model and they can be used to modify the model. No need to go back to sketch. For dimensions that we do not have such as height of the rectangle, we can use Smart Dimension. In this case, let's make it 30mm. With the help of synchronous technology, you can simply select on a face and extend it. Let's click on the right face of the model, turn off symmetric from design intent panel and extend it 50mm. You not only can create regions with sketching, you can also create different regions on the 3D model itself using the line command. Here, let's choose the line command. Lock on the top face of the model and separate the model into two different regions with the help of synchronous technology. Synchronous technology allows you to make edits on your 3D model fast and easy. We can perform another extrude with a height of 100mm to make the arm feature. The next main 3D command is an extruded cut. It performs the opposite function as the normal extrude command. It removes material as opposed to adding it. Let's lock on top face of the model. Draw a circle slightly smaller than the first circle we created and two rectangles using the rectangle by two point command. And align them using the 2D geometric relationship. This time we can then select the regions and press on down arrow to perform a cut through the whole model. From the command bar, you can customize the command you are performing and in this case we make the cut symmetric. Let's add some rounding on the part to prevent sharp edges from cutting anyone. We can use the round command, select an edge and apply a 12mm round. Please notice we can round multiple edges at the same time. Many different customization commands are available in the round command and in this case a 1mm all round will do the trick. You can also have the option to add fillets or even use a chamfer command. Next step is to create some holes. In solid edge, holes command is available for fast and easy creation of hole. From options, change the hole size to M10. Press F3 to lock on the front face of the model. Hover around the edge of the model with the round and place the hole concentric to it. When solid edge recognizes the center of the rounded edge. Finally, we need 5 of these holes. We can either make them separately or create what is called a pattern. Let's highlight the last hole from the pathfinder. Choose rectangular pattern option and drag to create a pattern. 1 by 5 pattern creates the 5 holes. In this tutorial, you learned about extrude and extruded cut, revolve, round, fillets and chamfers, holes and patterns. And how to use synchronous technology to modify your 3D model.


We were all just sit here. We were kind of like coordinated there for a second. The last thing we had that was just like down. As my son says, it's not dancing, whatever it is I'm doing. We were just bobbing. Such a happy tune. That's how they danced in the 60s. It was more just. Good old copyright free music. Good old copyright free music. Oh, yes. That's how they dance when it's really round. Yeah. Yeah, early round on Christmas. That's like 60s dancing. I'm all for that. It doesn't take any skill. Hi, Sandy. It's true. Hi, Sandy. What's going on, everybody? Well, I guess. Oh, I haven't even seen biscuits yet. No, now we will wait. I do like biscuits and gravy. Biscuits and gravy. Yeah, if you're going to have biscuits, either go biscuits and gravy or biscuits with lots of honey. Oh, ham and biscuits. Well, that's a good one too. Or sausage and biscuits or, hey, scones. Then you can add fruit to them and be very happy. And I just got back from walking my dogs. It's 80 degrees here. And we went from 40 to 80. Wow. It's 50 degrees. Yeah, and we're going to all talk about food. Oh. Huh? OK. Who has jelly and scones? This is the chat now. Ann's got my number right there. That's not something I can see.  No butter or nothing. No butter. That's it. Yeah, I like that too. It depends on the scone. I have some really good lemon poppy seed scones. Yeah, it's just Amy said she lives right next door to me. Yeah, I don't know where you live in. We must be sorry. No, I don't know why. You're in the same Midwest area. Yeah, perhaps. You have one stage between you call Indiana, but who really goes to Indiana? You just tried through it. True. Biscuits and tacos. No, no, no, no, no. You're so weird. Yeah. No, no. So different food groups for different meals. Oh, here, Ann's thinking, thank you, Ann. Smash the like button. Smash that button. Do they say that in Ohio, Ann? Do they say smash the button? Because I know they say it down south. Murray lived for a little while. Mash, it was mash the button. They say a couple other sayings, and I'm not at liberty to say, because they know what they really mean. Yeah. Yeah. Well, should we do a few stats to get us started here, and then we can. Let's get some stats going. And then the mode, this thaw to kind of get everybody in and out so that they can keep adding profiles, because I know that's what everybody wants to be doing. Right? Yeah. Oh, yeah. More profiles. More, more, more. But just one more. I don't know. I was trying to hit 50 before, and I don't think I made it, because I got stuck. No, I didn't make it. I haven't been doing it for so long. I'm in go mode. Go, go, go. Well, what would you guys like to hear for stats? What shall we do? What's our total? What's our total? Well, to start, it's 75,834, so we'll see where we are when we get done. 75,834. I don't think we're going to make 100. I have a different number than I do. Oh, I loaded mine up before we started, so I haven't refreshed it yet. I just got to 100 profiles. Nice. Oh, nice job. OK, shall we do? I'll do some stats for us if you wanted. Let's do, it's 7 o'clock, where I am. Should we just do, I'll be like, Reagan, we'll do the seventh person on every team. Unless they don't have seven people, then we will do the, what's that? Good enough. Is that good enough? Yeah. Thanks, Ellen. I don't know. I can't. OK, my dogs would drive any nuts. I left them out right before we came on here. They apparently went around the house and came in the back door, and now they went back out again. So if I seem distracted, that's why. All right, we'll start at the bottom when we'll do either the last person on the team or the seventh person, whichever comes first. All right, so on the band-in trees, we have Rob Wilson in fourth place, and he's doing it. He's had six profiles. Thank you, Rob. We have the Southwest Sun Shiners, which is very small this time. And they must have had, I know for the tree nuts, a bunch of people went and helped start some routines, which is great because then they're covering more things like cemeteries and stuff like that. But I guess the Southwest Sun Shiners kind of had the same thing happen to them. So Russ is in second place. He's done two. And Stacey Gallade is in first place on that team, and she's been very busy. She has 142. We have the Musty Dusties, our pre-1500 folks that are always, they just amaze me. I say that every time. Marty Axe is in fifth place with 19. We have Teen Laheim. They have five people working. We have Lynn Gazus. Anybody know how to say that? Gazis, G-A-Z-I-S. And actually, they've got, she's done one, and then we've got a couple of names that everybody's going to recognize on that team. There's Elaine in first place with 75. Marion Wood has 70. Melanie McComb has 50. And Celia Marsh has 49. Team Austria, there's three people pounding away there. And Maureen Moore is in third place with eight. Beata Howard is in first place with 223. And Mary Buckholz is in second place with 26. Nice job. I wonder if they're only working on Austria's profiles. Team Virginia, did I forget to share my screen? Yeah, I was like, you're fine. You're fine. Why don't you tell me? I just, I don't know why, but you were just telling me. I thought you were. Is this better? Is this more fun? I just got a message from Amy. Here we go. Is that better? I just realized I'm going on. I don't have the big banner across the top that says I'm sharing my screen. That's no fun. I'm sorry. You're not live. What, how do you think it happened? Yeah. Always something interesting happening. Well, you're live. Virginia, they don't have five or seven people, but they have six. And that sixth place person is Linda Johnson. And she has made 17 profiles, 17 connections. Team Massachusetts has five. Bob Kiniston is in the fifth place there. And we mentioned him earlier. So I'll go up the ladder here. We've got Chris Voight in fourth. Courtney Pratt in third. Charlie Southgate in second. And Christina Hewitt in first place. And they've done a total of 307. That's awesome. South African Springbox have just five people as well. And they've done a total of 476. Phillip Newell, did I say that right? He's in fifth with 22 profiles. Little team on the prairie has seven people in seven places. Sean Boyle with six profiles. And they've done a total of 507. Nor'easters have 16 people. Their seventh place person is Nina Hall. And she's created 32 profiles for a total of 526 for the Nor'easters. The French fries. Do I have to say that with a French accent? The French fries. The seven people on their team with Yannis Lafondes been so.  Yes, I cannot do to say French accent. I know, I can't either. Ask Leia, she's on that team and she's heard me try to speak French. I can't do it. I can't do it. Yannis has created six profiles in seventh place. They have a total of 653. The smoking snakes. Remind me where they are. Do you guys remember what Brazil? Brazil, okay. So Morgana is in third place for them. They have just three people and they've got a total of 721 profiles just among the three on. There's Kyle, Silva, Adriana Hazelton and Morgana Costa on that team. They've done a total of 721. The cornbread catchers. They have 17 people playing along today. Sheila Tidwell is in seventh place with 48 profiles and they have a total of 926. We're getting close to those 1,000 profile. My analogy is like that. Yeah. The new team has 18 participants with Helen Rupp in seventh place with 50 profiles and they have a total of 943. Irish Shonkate, I think I got that right. They have 11 participants. Seventh place is El Greer with 103 profiles and they have a total of 1,158. Yes. Team Missouri has 12 people participating. They have Kay Burns in seventh place with 32 profiles and they have also cracked 1,164. The Southern Cross Stars. They have 19 participating with Joanne Rioffo in seventh place with 49 profiles. We're tied Joanne. And they have a total of 1,211. I know that's really important. Super Aussie Genies. They have 16 people playing along with Sue Crerar. I'm sorry if I'm butchering that. 91 profiles, 1,243 total for them. Wizards of Oz, we have 18 participants with Kate Tabone and she has created 55 and they've got a total of 1,256 and they're in 22nd place. Western Red Cedars are in 21st place. They have 17 people and Alice Thompson who I know is in the chat is in seventh place and she's created 60 and they have a total of 1,285. 20th place is Twisted Thistles. They have 15 people in seventh place is Andrew McDonald with 72 profiles and their total is 1,288. In 19th place is the Globetrotters and they have just eight people going today but they're already up in 19th place. So seventh place there is Vicki Bianco and she's made 23 for a total of 1,392 for the eight of them. We have Mid-Atlantic US, there's a crowd on their team. They have 32 people participating. They're in 18th place. The seventh place person is Bill Fite. He's created 60, they have a total of 1,046. Another big team, the Toblin Tortoises. They're not Toblin so much, are they? There's 34 people on that team this time. We've got a huge team. Seventh place is Sue Wyatt with 60 profiles and a total of 1,561 for all of them. 16th place are the Great Guardians, one of our new teams and they have 27 people with Patricia Roche in seventh place. 103 profiles for her for a total of 1,562. Canadian Connectors, are you guys getting dizzy with my scrolling? No. Okay, good. What'd you say, Emma? Are you looking away? Just going like this. I'm sorry, I tried to make it bigger but then I have to scroll more. Okay, 25 people on the Canadian Connectors and seventh place is S. Stevenson with 84 profiles. Their total is 1,625. This is an amazing connector person. She had like so many families. That's awesome. She does the monthly challenge, right? She does a lot of, I don't know. I can't keep up with her but she keeps popping posts and I just connected another family. I just connected another family. Yay, that's awesome. All right, well the new A team has 22 people with Mary Fleming in seventh place with 68 profiles and they have a total of 1,870. In 13th place, we have Nordic Noir with 21 participants. Karen Gunn is in seventh place with 104 and they are very close to getting 2,000 profiles. They're at 1,994. And next is my favorite team of all time. Little by. Yes, Squirrel. We have 19 people participating and in seventh place is Barbra Schmidt. Nice job, Barbra. She's done 114. We have a total of 2,067 profiles in 12th place. Next is Kiwi Crew, 17 people. Seventh place is Dean Pascoe with 70 profiles and they are over 2,000 with 2,007. Finally, we're in the top 10. We have the Splendid Spurses with only nine and they've made it to 10th place. Their seventh place person is Mary Kohler. She's made 34 and their total is 2,079. Team Roses is in ninth place with 24 people participating. Amy Johnson is in number seven. You need three more to get to number one. Let me go, go, go. We'll forgive you, Amy, if you wanna pop out and do those right now. Yeah. And you all have 2,285 profiles. Up to spot number eight, we have Legacy Heirs. They have a big crowd of 28 people and they have Maggie in, Maggie LN in spot number seven with 103 profiles for a total of 2,459. The Flying Dutchman has a Baker's Dozen participating and Yvonne Heist is in seventh place with 120. They have a total of 2,565. Team Italy, Chris has nine people go into town here and in seventh place is James Smith with 36 profiles for a total of 2,808. And in the fifth place is Southern Super Sweepers. Why do you guys make all these tongue twisters? 28 people participating and seventh spot is Pip, Pip Shepherd with 126 profiles. And they're Pip, Pipster, 2,858 total for them. John, I'm 100, truly just had that refreshed. I already did 100. You did? Yeah, I did. John just said. I'm sorry, I'm not refreshing right now.  In the fourth place, we have Northwest Terriers and they have a crowd of 26 people. Margaret Peterson is in seventh place with 131 and a total of 3,072. Third place is Germany Genies. They have 18 people. Seventh place is Anka Fresh. I don't know if it's Greece and she has 269. Wow, she's been very busy and they have a total of 4,557. Holy Moses, we've got the Mighty Oaks in second place with 46 people participating this weekend. Wow. And in seventh place is Madeline Perk with 423 profiles and they have a total of 7,101. And then we go up to first place, Appalachia Roots. They have a big crowd of 37. Seventh place there is Meredith Tall with 1,076 and their total is over 15,000, 15,179. And when we started, we had 75,834. I'm gonna refresh 76,556 just while we were sitting here. Almost 80,000. Isn't that awesome? You guys have been very busy. Are we doing a prize word today? We are. Okay. You want me to whisper it to you? Emma. Emma. What? Can you hear the prize word? Can you hear the prize word? I don't know the prize word. I can't hear you. It's spoken poorly. It feels long being a tree nut. You guys ready for the word? Yes. Trim roll please. Ready, ready, ready, ready, ready, ready, ready, ready, ready. Type. Tree tops, two words, put a space in there. Let's go guys, three tops. Let's see how that works. Tree tops. Tree tops. I don't think this is the word. I don't think you have to capitalize it or anything. All right. So it's not case sensitive or anything like that. It's not case sensitive. It gets to everyone. I don't think it's case sensitive. No, it shouldn't be. No, we've got 36 people who have entered already. Come on, you're only halfway there. There's 71 of you.  So many people watching, I hope. Not everybody wants to enter, or they've already won something so they don't put it in. I'm sure it lives near maple farms. Oh my gosh, I would love that. Fresh maple syrup anytime you want it. Oh, I do love maple syrup. I do too. It's my only sweetener I use. I like honey. You don't like honey? I can't. I'm fructose intolerance, so I can't have it. Oh, got it. So any good stories come up in your research while we're waiting for tree tops? Well, I haven't found anything really sad in a while, so that's good. That's excellent. I finally got one family connected, and I'm like, it's my only family connected this weekend, so I went and found as many people I could attach to the family so that they'd all be connected. But then when I got back and started closing tabs, I couldn't figure out where I'd even started. Oh, I hate that. The next guy of night is asking, what does the normalize mean? Oh, we started normalize scoring? Oh, yes. That's a great topic. Basically, the average score per user. It kind of, yeah. It's like a weighted score in a way. It evens the playing field, so you can kind of see like if everybody, if every team had the same number of people, but it kind of evens that out, so it's apples to apples comparison amongst the different teams. It's Elish's special formula. That's the only thing I've been interested in. It's the same ingredient. Yeah, the seven, the eight herbs and spices, right? Oh, is it some? Yes. Yeah. All right, 15 seconds, and I'm gonna draw the prize. Okay, guys, keep talking. Yes, it's being found in her. That's been another benefit. Well, just before I came on here, I found a profile that apparently had 26 fan children when he died in 1958. And looking on WikiCree, only one of them is actually on WikiCree. So I'll have to do some research and make sure that I can actually put these people on. Yeah. They're not gonna be private profiles, because they have to carry them. And that just takes extra time when they're that contemporary, like that modern. Yeah. Because you gotta check for death records and everything. Who had to?  Let me, let me hold on a second. I have to stop sharing that one. Someone needs to go cook Luther's and dinner so he doesn't have to eat Froot Loops. Oh, no, Froot Loops for dinner. I would just be hungry in a half an hour. Right, they're just air and sugar. Yeah. All right, are you guys ready? Yep, here we go, here we go, here we go. Hey, here we go. So many. It's all tricky as it slows down. And the winner is Donna. Donna, Donna, Donna. I don't know. I don't know. We have to. Donna, I have a list, hold on. Don't we have a list? We do have a list, I'm looking. I don't know where my list is, I have so many tops open. No, she hasn't won this weekend, so I think we're okay. Go, yay, Donna. Okay, Donna, yay. Donna Lang. Donna Lang. Congratulations. Which Donna is that? I think we have, I'm not thinking of Donna. Donna Lang. I need to, yeah, so if this is a Donna Bowman, please let me know. Or another Donna, I need to know what your last name is. It says it's Donna Langcaster. Oh, Langcaster? Yeah. Where do you see that? Sandy Disle. They're saying it's Donna Langcaster. Oh, why can't I not see that anywhere? Okay. Awesome, oh, there she is, okay. Awesome, yes, thank you for letting me know. I'll add her to the list. Donna, you can email A-O-1 to let her know you won, and I will also put you on the list. It's a safety net, just in case we type something wrong. Yeah. It happens. It happens a lot. And plus, we're approaching 48 hours of this. Yeah. Yeah, the energy level has dropped ever so slightly. Yeah. Honey, even in a half hours to go. Not too far. I'm not staying up for all of those, but Darren, you're probably, you're already in the future, so. Well, I'll see you back at the end of the day again. I'm living a happy life. I think I can just go for a while. All right, people in the chat definitely show up for the Midnight Madness Stream because we have fun, we have games. It's pretty cool.  Me, in my case, I'm like 10, 15 minutes away from April, where everybody settles and was like, yeah, no, I'm going to go to Europe. I'm like 10, 14, you know? Yeah. It's like, yeah, we're April enough. You know me by name at April City Hall. That's how bad it is. Sandy is a great host. Yes, she is. She does great with bingo. She always makes it fun. I feel like Sandy must have been a teacher or something. She's always got great ideas for. Very patient to you with that. Yes, she is. Yes, we just need to sort of bribe with biscuits to let us know the questions beforehand. Speaking of biscuits. Or is it moonshine? Did you say moonshine? Yeah, do we have to bribe with moonshine? I don't know. Is it moonshine? Is it moonshine? Is it Appalachia? It's true. It's true. It's become a delicacy. Now I have friends that went down through that area recently and they stopped at a stilery and got all these different flavors of moonshine. Like, is that, they flavor the moonshine now? Hey, they flavor the beer, but they flavor the moonshine, whatever. Yep. Hey, what do I get you drunk? I try it. I try it a little bit.  No, I don't do well. I'm a little lightweight. Sounds normal. All right, well, should we get the next order? Profile creation. Yes, yes. Many more profiles to go. Let's go do it. I gotta get at least one more. All right, everybody, come back at midnight for Chris's Midnight Madness, and we'll see you then. Bye. Bye.