Proudly, we hail. New York City, where the American stage begins. Here is another program with a cast of outstanding players. Public service time has been made available by this station to bring you this story, as proudly we hail the United States Air Force. Our story today is entitled, School for Survival, an intriguing tale of the training for survival in the case of emergencies that our Air Force plane crews undergo. Our first act curtain will rise in just a moment. But first, ask any jet pilot. He'll tell you, jet flying is one of the most thrilling experiences in the world. And modern jets are not only fast, they're safe and easy to fly to. And now, you can get in on this jet age as an Air Force aviation cadet. If you're between the ages of 19 and 26 and a half, single and a high school graduate, you may qualify. You'll receive 18 months of all-round jet training, the best in the world. It's rugged, intensive work. But if the training's hard, the rewards are well worth it. You graduate as an Air Force lieutenant, earning more than $5,000 a year with an unlimited future before you. You'll be a highly skilled professional, fully equipped for leadership in both military and civilian aviation. Yes, become an aviation cadet today. Visit your nearest United States Air Force recruiting station or Air Force base for complete details. And now, your United States Air Force presents the proudly we hail production, School for Survival. I mean, looking spot. Those hills sure have a way of standing straight up. They were all right. The scene certainly had beauty. The Sierras climbing across the sky. The air was sweet and pure, you can see for miles. Below the mountains, the sagebrush flight spread away bleak and open. Crouched on their lip was the smudge that marked our destination, Steed Air Force Base. There were 14 of us in that truck, crew of a sleek, winged baby named Guinevere. A sign to the strategic air command, we were coming to Steed to go to school. We'd been through a lot of courses together, but this was one school whose lessons we'd better never forget. This was survival school. You heard what the man said, hot tote, falling. Welcome to Steed. I think you're going to find things kind of busy here. Unfortunately, time is a commodity we don't have to waste. Plain commanders will march their crews to that building across the road where you'll draw sleeping bags. Plain commanders will then draw their billet listings from me. You'll be assigned to area H. That's about a two mile march down the road. Road's kind of dusty, but the walk will get the kings out of your legs. And they tell me, tents are not bad till it rains. I thought I was in the air for us. I think the man was right. What do you mean, Ed? That was a right nice tent. Reminds me of when I was a boy scout. Yeah, yeah, it's cozy, isn't it? Why don't we toast some marshmallows? Oh, Shep, you and Hank got the wrong idea. Haven't you ever been camping before? Well, sure I have, but I don't like it then, and you don't like it now. OK, Mike, hey, what's the scoop? Yeah, tell us all, noble sir. Well, it's like this. Move those gunboats for you. Oh, come on. I think we all better plan to hit the sack about sundown. Why so? Because Digby, by my fine feather navigator, will be up and navigating at 0530. Oh, my God. Cut it out, will you? You guys sound like you'd never gotten up early in your life. Yeah, but that was to fly. OK, Mark, so we're up. What happens then? We get three days of school training, going to lectures, learning how to take care of ourselves in rough country. Then we draw out equipment and head for those hills up there. I do declare a regular picnic. Oh, I have a suggestion to make. I suggest they start building airplanes with built-in planes in them. Then, if anything goes wrong, you just fly away your built-in plane, and they can eliminate this course, huh? Shall I slug them or will you? Why don't we all take a crack at them?  It wasn't that we weren't used to getting up at an early hour. If you're a member of a sack crew, you're used to getting up at any hour. But somehow, when 0530 rode around and whistles began shrulling and voices shouting, it was tough shaking off a heavy layer of sleep and putting on a thin layer of clothes and stumbling out into a cold gray donut. But with many grown size and muddered maledictions, we did it.  It was good we were, too, because it was then they started throwing education at us right and left. Now, you may think an airman's best friend is his mother, but I got news for you. When he's down in rough terrain, it's this baby, his chute. You're going to get a lot of facts pounded into you, but you'll get this one pounded into you more than the rest. No matter what happens, hang on to your chute. And why hang on to a parachute after it's done its job of getting you down safely? Out of the canopy, the shrouds, webbing, and metal fastenings, here's a list of the things you can make. Blankets, bedrolls, teepees, lean twos, snares, slingshots, fish hooks, and fish lines, nets, mucklucks, eye shields, hats, scarves, patees, insect hoods, splints, bandages, slings, packs, sails, no shoes. That's why you'll hang on to your chute. Now that you know it, all you've got to do is learn how to fashion these many items from it. Although we emphasize survival procedures adapted to northern woodlands, you're also going to get a thorough briefing on surviving in the jungle, the desert, and on arctic tundra and ice. It's surprising how quickly you get the main point behind these lectures. That should you have to bail out or crash land. There's no type of terrain or country that you can't get along in if you know what to do. Lieutenant, suppose you tell us what you've learned here this afternoon. Well, that if you go down in the jungle, there's no need to go hungry or thirsty. Correct. Captain, where would you find water in the jungle? Oh, you can find it in cane stalks. You can find juice and vines or the fruit of most trees. Right. Can you add anything to that? Oh, you can drink the blood of any animal. I'll have mine on the rocks. Well, if you're thirsty enough, you won't care how it's served. What about food in the jungle, Lieutenant? Well, you can eat any animal with fur on it, any palm bud or flower that hasn't got a milky-colored sap. Good enough. You gentlemen are really sharp, aren't you? Oh, why, sergeant, you're being given the honor of instructing the sharpest bomber crew in the entire strategic air command. Yeah. One full day's time, it's amazing what you can learn and how quickly you can get into the spirit of the thing. Everybody groans and kids a lot, but underneath, there isn't a man of a crew taking the training that doesn't know his life can depend upon what he learns about survival anywhere on this earth. All right, you're down in the desert. The temperature's 120. You're in command. Now, what do you do? Ration all water. Ration sweat. How do you ration sweat? We're only like clothing. If you travel, travel at night. Lie still during the day. How many quarts of water does a man need to survive in the desert? At least three a day. When's the time to make sure you got enough to last year?  One more question. Lieutenant, is it better to stay by your plane if you've crash-landed or start hiking? Well, that would depend on where you were down in the desert. The best plan would probably be to stay close to the plane and set up signal devices with mirrors, flares, and shoot panels. Now, let's leave the desert for a minute and head into the frozen. Northeast, south, or west, jungle, desert, woodland, or frozen tundra, it's the same. How to get along with what you've got. How to come out in one piece. You're not expendable. Aside from the fact that there are no expendable men in any service, it takes years of training before a sack crew is ready for operational duty. If you go down, you've got one job. Get back. You can replace a plane. You can't replace a crew. Hey, where are you guys going? Over to the display building. Such eagerness is revolving. Come along, sonny. You might learn something. It's be a good idea if we took the whole crew over. Hey, we're out the rest of them, won't ya? Hey, what are we going to get out of going over there? You know how to build a deadfall hank or a foot snare? Nope. But aren't they going to teach us? Can't teach us everything in three days' time. We've got to do a little figuring out ourselves. That's right. The more we can learn, the easier it'll be on us. All right, let's go learn how to spearfish. I don't like fish. I think I'll spear an elk. Three days were never so jam-packed with information or passed so quickly.  We were done with a theory of survival. The time had come to put what we'd learned to the test. Addy's gentlemen. Well, I see you're ready to take a little walk. We won't waste time. Now, look at this map. At 2100 hours, you'll take off in a convoy of six by sixes. You'll follow this route on the highway leading out from Reno. At Honey Lake, you'll begin to climb up these switchback roads up into this area. Here, you'll find it a place of razor sharp ridges and narrow upland meadows just right for your type of problem. You will be simulating a jump over remote and rugged terrain. You'll bail out of your trucks by cruise and head into the tall timber. Now, for the next 10 days, you will work your way easterly toward pickup points along this rim. You'll be carrying radios and maps. And for precise coordinates, should you need them, you'll be able to contact the base by radio every night. Now accompanying you will be your instructor. He's along the watch to evaluate, to see how you put into practice what you've learned. In charge of each crew will be the aircraft commander. Although the responsibility for all your moves will be up to him, each and every one of you will be judged on every phase of this problem. Good luck and a happy hunting. It's one thing to have been trained and to have become the pilot and commander of a bomber crew. It's a responsibility you grow used to because you're in an element you know and understand thoroughly. It's backed by years of experience, and there is a pride and surety in it that can't be denied. Now, after three days training to be thrown into an element where your knowledge is skimpy at best and to be responsible for the manner in which your crew accomplishes this mission, puts the same kind of a lump in your throat, you had the day you soloed. The captain of the good ship, Guinevere, has lost his tongue, he thinks. What's the matter, Mark? You afraid of the dark? I think it's the altitude. The man hasn't touched a bird of gold. How much more time we got to go, Sergeant? Well, another 10 minutes should do it, sir. All right, you jokers, lend an ear.  She's not going to stay up, and we're not going to stay with her. We're bailing out over not only mountainous territory, but also enemy territory. That means we don't go stumbling through the brush like herd of elephants. Everybody get out their maps. I want to pick a rendezvous point right now. You'll use no lights, and you'll stay clear of anything that looks like a road. Now, you'll notice. South of Crocker Mountain, a convoy cuts west to the Grizzly Valley Road. It's here that we bail out. Every four-tenths of a mile, there's a stake to indicate a bailout station. Ours is the fifth, and as we near it, our truck slows down. Everybody set? Right, yeah. All right, now here we go. Get clear of the road and lie low till your eyes become accustomed to the darkness. Try to make the rendezvous point before 0100. OK, let's go.  It's only me from over the sea. OK, ship, lie still. Anyone near you? No, not that I can hear a sea. If it seemed dark in the truck following the road, here in the deep woods, you find it so inky black, you wonder if you've gone blind. If your eyes will ever adjust themselves so you can move without falling over everything in your path, you lie still and wait. You're in alien territory with a long way to go ahead of you. You're listening to the proudly-we-hail production School for Survival. We'll return in just a moment for the second act. For the young man looking to his future, there's a place today in the Air Force as an aviation cadet. Climb the skies in a powerful jet. Be one of the best trained, best equipped young men in the world, a pilot in your United States Air Force. If you're between 19 and 26 and a half, single and can meet the other high standards, check at your local Air Force Recruiting Station and get all the details right away. You're listening to proudly-we-hail, and now we present the second act of School for Survival. The problem is accounted for. Stone and car still missing. One three men for guard duty. Hank, you take charge of that. Get two volunteers. Oh, yeah, sure. The rest of you, bed down. We've got about two hours till dawn. We'll move out in the first flight. Any questions? OK, pleasant dreams. Hank, yes, buddy? How could you sleep on a night like this? Take your men just to the edge of the timber line. Stone and car come in, and it'll be that way. I suppose they don't find us. Well, it'll be on their own. We can't have 12 men waiting on two. One comes that day gray and ugly. Thick packed layers of full-bellied clouds had swept down from the north, snuffing up the warmth of the land and replacing it with a mean, brighting wind. We were on high ground, and the cloud lay erased a few hundred feet overhead, blanketing us in, cutting off our horizon. It was a lovely day to start hiking, a lovely day to get lost, a peachy day for a walkin' in the rain. All right, you clowns, gather around. Get them all here, sir. Right. Come on, boys. Hey, Eddie. Now, we're going to move out without stone or car. Our watchdog, the sergeant, is going to swing back and see if he can pick them up. At least make sure they're all right. Meantime, we're going to be on our way. Rain starts coming down hard, and we get tangled up in those clouds. We'll have to call a halt and make camp. Tinker, you and Doc will move out now with scouts. You've got the route down? Yeah. OK, good. Now remember, stay off the logging roads. It starts to pour, pick a campsite, and wait for us to come up with you. OK, hit the road. Now, I'll take the point, Ed. You're a getaway man. Now, before we leave this garden spot, let's try to get rid of all signs that we've been here. What makes you think that? Really couldn't say. Must be the water running down my bag. That's not rain water, son. That's perfect. Save your wind. We've got some climbing ahead. Hey, look who's coming. OK, hold it up. Take five. It's a matter, Ed. Mike, Tinker took a spill, hurt his ankle. Broken? No, I don't think so. It's all swollen up, though. He can't walk on it. All right, you're right. Arms strong. Let's go. On a double. Hank, take charge. The building shelters on that high ground there. A bad sprain, I'd say. Sorry, Captain. That's tough luck, that's all, Tinker.  Looks pretty good, I say. Well hidden. The stream is just jumping with fish. I suppose we stop John and get to it before those clouds unload. Chef, you make out a guard routine. We'll want sentries at all times. Ed, you go help Hank with the shelter making. Take a detail and get bossing boss for betting. Dig, not that we're going to be lighting many fires, but you'd better round up a good supply of wood. And get some green stuff, too. We'll need it for smoke and the meat.   I'll tell you, I'll eat my boots before I'll take on another slice of it. It's very nutritious, boy. As so, the book says. High in protein value. I'll tell you what, it's high in it. Are you guys making out? We thought you'd gotten lost. Come in and squat a while. Smoke, peace pipe, we make talk. I can't, I've got to check the rest of the herd. I'll bet old chef's getting kind of wet. Oh, no wetter than you'll be getting. How do you make out with the radio? We've got the base, all right. Weather permitting, they'll be sending out a helicopter for Tinker in the morning. How's he feel? Lazy, how would you feel? Well, looks like you've got a nice home here. Keeping dry? Oh, we're just snug as bugs and rug. Me, big wigwam, make them strong, stand against mighty wind. Yeah, I hear a mighty wind. I'll see you guys later. Hey, Mark, before you go, how about a nice piece of pemekin on me? I wouldn't deprive you. You may get hungry before this is over. Well, at least the rain has stopped. I thought I drowned last night. You do look slightly mildew. Now, what's the pitch today, master of the hunt?  I said, how do you smoke beef so it'll keep? Well, you build a teepee out of saplings, cover it with some parachute panels, put a rack inside, three or four feet off the ground, put the meat on it in strips, and light a smudge fire or green wood underneath. Oh, I'll give that to you. You've learned your lesson as well. You're here by and charge the meat smoking detail. Get yourself another man and go to it.  Chef, you look like a good man for fish. I'll put you in charge of making gill nets. Find yourself a nice bottleneck in the stream, and we'll all have trout for supper. Well, that's fine. You talk to the fish about it? No, you speak to them. Dig. Hey, Digby. Yo. We'll need a couple of men to help you and Chef. They're not kidding. Yes, sir. Dig, you're the mighty name.   They're not kidding. Yes, sir. Dig, you're the mighty name, Rod. Get some ripcord wires and build some snares. Snares, dead falls, and beta traps. I do declare I'll flood the area with fresh meat. Hey, go to it. Doc, you can't belly myself and go up to the snow level and lay out some shadow signals for the helicopter. Give us a chance to see how good we are. Find them, Siding. Oh, they were doing all right, Captain. Thought it was better if we were all together, though. Well, how'd you find us? The rain must have pretty well covered our trail. Yeah, your footprints, but not your trail. You left other signs. Hey, it's not so good. Well, it's something you have to watch, Captain. They're not kidding. They're too bad about airmen tanker. Well, things like that are bound to happen. Yeah, I suppose so. Well, we'll break camp in the morning. You're the boss, sir. I'm just your shadow. One thing you've realized right from the beginning. Your instructor is a pretty unusual man.   It's his job to appraise the survival efficiency of each crew member from the aircraft commander right on down. There's plenty of time between chores around the fire at night from to go over the day's action and to point out where you've done a good job or made a mess of it.  You've got to touch a mountain sickness from packing it over the mountains at this altitude. There's nothing to it. It's a common feeling. Just don't let it get you down. You're in enemy territory and you're walking out. Concentrate on that. And don't start feeling sorry for yourself. Now, tomorrow we'll be entering deep snow. It'll be rugged, but just take it slow and easy. Sergeant, maybe you'd like to tell us where we fouled up today. I was coming to that, sir. Actually, it was your best day so far. Lieutenant, undoubtedly you're a good navigator in the air, but without your maps and all your paraphernalia, you've gotten us lost three times in two days. Airman Gumbelle here has been the man who's gotten you straightened out. I'm for the birds. Well, happens more often than not, sir. Now, Sergeant, how long does it take you to learn not to pitch your camp in the middle of a game trail? Each day seems to get longer. You move into deep snow, you stop, make snowshoes, flounder on, make camp in the below zero cold. You build snow huts, you watch out for frostbite. You get tired and hungry and pack sore, and the altitude works on you. Everything wears the same look around. Snow and mountains in a wild, empty land. You notice the bearded, weary faces of your crewmen, and you figure that you must look the same. Descending a steep line of cliffs in a heavy snowstorm, you come within an ace of disaster. Make sure that rope's secure. All right, Chef, you lead off.  Yeah, right, right. Looks like a long drop on a clear day. Hey, that rope isn't secure. Hold on to the rock. Hold on. Look out there. I can't hold on. My hands are slipping. Grab my feet, you guys, and hang me over. Hold on, Chef. Get him, my... When you secure a liner or a rope, you secure it so it'll hold. You don't just drape it around an outcropping and hope it'll hold. Now, you've just seen that it won't. Ah, boys, I'm too young to grow all that fast. When you wake up and the sun is up, too, somehow you've reached the 10th day in your camp near the final ridge on the eastern flank of the training area. One last cutover ridge to climb, and you've done it. It's been a long, rough road, but there isn't no one of you who hasn't learned a whale of a lot. You've learned how to pace yourselves in rugged country, how to care for your only means of locomotion, your feet, how to use the equipment you carry, and how to improvise. You've learned a lot more about your crew just as they've learned about each other. It's been a real education on every count. Remember to keep your eyes and ears open for rattlesnakes. The ridge is crawling with them. Oh, hey. Oh, rattlesnake won't hurt you? Yeah, that's right. Not if it doesn't bite you. Shall we go, ladies? You'll get plenty of chance firsthand to study the habits of the lowly snake. Mark, you're left. Look out. Thanks, buddy. Yeah, the place is positively jumping with them. Yes, they don't know this is off limits. Hey, hey, look over there. Must be half a dozen of them on that ledge. Well, don't try to make yourself at home. Well, you look at that view. See all over the world. Yeah. It's almost like being up at an aeroplane. What's that? Eh, we'll want to watch it going down. Got about 2,500 feet of cliff to wrestle with. Yeah, and let me say for the record, make sure you secure those ropes before you start. Yeah, and let me be the first to second them. So you come back to steed, bearded, tanned, dirty, but still and all pretty pleased with yourselves.  It's quite a rating with each man and each crew being judged on leadership, morale under stress, trail discipline, living off the land, care and use of clothing and equipment. The list goes on and covers everything. Gentlemen, I congratulate you. You made it. I know some of you didn't think you would and maybe some of you didn't much care. You didn't ask to be sent here. You didn't make you any happier when they dropped you out on the sticks in the middle of the night and told you to start running. But you kept in there plugging and you came through and you learned something, partly about yourselves, partly about the woods. This exercise you've completed was tough, but let me remind you that the real thing can be ten times as tough. You leave steed sitting just where it was when you came to it, but you leave it a better crew than you were when you arrived. Sure, you were sharp in the air, a smooth-working, beautifully trained team, but that was your job. Now you've just gone through something together that was out of your element. Like the man said, you've not only learned how to handle yourselves in the woods, you've learned about yourselves. In the long run, it's that knowledge which can be the most important. Should the day ever come when you're down somewhere, faced with a problem of survival. Can you qualify to wear the silver wings of a pilot in the United States Air Force and fly the speedy jet planes? Well, if you're a high school graduate, between 19 and 26 and a half and otherwise qualified, a visit to your nearest United States Air Force Recruiting Station will start you on your way to your future in flight. This has been another program on Proudly We Hail, presented transcribed in cooperation with this station. Proudly We Hail is produced by the Recruiting Publicity Center in New York for the United States Air Force Recruiting Service. This is Mark Hamilton speaking, inviting you to join us next week at the same time for another interesting story on Proudly We Hail.


From DailyDoseOfWeirdNews.com, I'm Darren Marlar, and this is your Daily Dose of Weird News. ***Texas has called in the U.S. Air Force to fight the surge of mosquitoes following Hurricane Harvey. ***They're calling in the Air Force for that. How big are Texas mosquitoes? ***The California man arrived home on recent day to find a woman naked and asleep in his bedroom. The homeowner told police that when he arrived home, it appeared the woman had helped herself to his fridge and shower. The man said he found a sandwich with a bite missing from it on the kitchen counter. Also an open drink had been taken from his fridge and left next to the sandwich. The victim also told cops that female garments were found on the floor in the bathroom. She tried two other beds at houses in the neighborhood, but one was too hard, the other was too soft. People are now warning that you should wear sunscreen while using your cell phone or computer. ***Well, wouldn't that get the keyboard and screen all greasy? Why have you seen your portraits taken in random meadows or in the middle of an abandoned train tracks when you can shoot them at a place you really love? According to People.com, Michaela Kleckler had this thought when it came to deciding her own photos prior to graduating from Northeast Jones High School in Mississippi and headed to her local McDonald's. A 17-year-old who clearly has an amazing sense of humor was shot in several different poses and setups, all involving the best that McDonald's has to offer. French fries, large sodas and buttermilk chicken sandwiches. You gotta love a girl with a super-sized sense of humor. A man in Ozark, Missouri, pointed a gun at another driver recently after the two got into a verbal squabble over her liberal and anti-Trump bumper stickers. An arm is charged with unlawful use of a weapon and for wielding the firearm which forced the woman to smash into a guardrail. I'm guessing it was the left guardrail. Astronomers have discovered a pitch-black planet that reflects almost zero sunlight. And a research effort to study the exoplanet known as WASP-12B hasn't exactly revealed what it's made of, but it has discovered that the planet is the blackest of blacks and reflects so little sunlight that not even freshly-laid asphalt can compare. Scientists' best guess as to what the blacker-than-black planet is made of is the hearts of Antifa activists. Toys R Us is preparing for possible bankruptcy. They're planning to sell all their property, including Barbie's Malibu Dreamhouse. It has been one year since a solar-paneled bike path was put down in the Netherlands, and the results have even surprised the designers. Over the past year, the path has generated 70 kilowatt-hours per square meter. That's enough to power about three houses. The people behind Solar Road are hopeful that the path's success will spur more cities to adopt the idea and use existing roadways to gather cheap and sustainable energy. So how can I get my driveway paved with this stuff? Researchers say a messy desk could be a sign of genius. I say we stop the research right there and just accept that as fact. The Baltimore Ravens have rescheduled DNA Day. They made that decision just over two hours before the kickoff of their home opener on Sunday. The Ravens had planned to give out free DNA test kits to fans as they entered the stadium, but decided against it at the last minute. So, I guess now we'll never know who the father is of the 3,000 pregnant women at the game. The next time someone at your office lets out a silent but deadly emission, maybe you should thank them. A new study at the University of Exeter in England suggests that exposure to hydrogen sulfide – and that's what your body produces as bacteria that breaks down food causing gas – could prevent mitochondria damage. The implication is what you're thinking. People are taking the research to mean that smelling farts could prevent disease and even cancer. While hydrogen sulfide gas is harmful in large doses, the study suggests that a whiff here and there has the power to reduce risks of cancer, strokes, heart attacks, arthritis, and dementia by preserving mitochondria. So when Dad asks you to pull his finger, you can thank him for looking out for your health. Donald Trump has taken up the offer of an 11-year-old named Frank to mow the Rose Garden lawn. Knowing how DC works, the kid will mysteriously disappear after the lawnmower's union finds out about this. A plane clipped a catering truck at Manchester Airport in England while preparing to take off, causing significant delays and sparking an investigation into the crash. The passengers had to wait about three hours before taking off on another plane. At least the passengers didn't have to starve during the wait though. After all, they crashed into a catering truck. We love them. We hate them. We can't live without them. But sometimes we just have to yell blankety blank blank blank at our computer. Almost 40% of computer users admit they have cursed at that infernal machine at one time or another according to a worldwide survey conducted by IT security experts Avira. But not all PC users have potty mouths, 38% brag that they have never once yelled at their computer in moments of frustration, 11% have wished a catastrophe would strike the company that makes the operating system software or the computer hardware crash, 9% have actually hit their computer with an object, including a baseball bat or a fist, and 3% have picked up the computer and smashed it into the ground or against another object. Gee, no wonder the machines rise up against us. I don't blame them. Now they're talking about self-piloting ships and that they could be ready in three years. I am not a fan of this idea, I didn't like speed 2 cruise control the first time I saw it. I'm dedicating my show this week to my friends at Cross International. With the devastating hurricanes that hit Texas and Florida, it's easy to forget others in need around the world, such as South Sudan, where children are literally starving to death. So, I've teamed up with Cross International and I'm asking you, my official weirdos, to save a life today. A single gift of $60 will feed a child for a full five months. You could also ask that part of your gift go to hurricane relief, so you're helping both causes at the same time. Call<PHONE_NUMBER> to donate now, that's<PHONE_NUMBER>, or give online by clicking the Cross International banner at MarlarHouse.com. And thank you for your generosity. If you're already an official weirdo, please share this video on Facebook, Twitter, Reddit and other social media to help get the word out. To become an official weirdo, click that subscribe button and click that little bell next to the subscribe button to be a part of the notification squad. And while you're at it, click that like button to let the world know that you are an official weirdo.


So I think we've covered all the demonstrations for today and we still have one hour left. You could download your exercise, we just one exercise for today. You could practice that and you could ask your questions since your time you could let us know if you want me to repeat any specific part of the validation rules. Otherwise, we could close early today. So once you finish your exercises. Yeah, do let us know. Thank you. So one where you have downloaded the exercise for today in the last exercise, you would see the exercise related to the thresholds, exercise to create this. You could log into your exercise links and start working on the same. You will log into your edx you will see the session for today validation rules configuration attendance to you. You have to mark your attendance that validation rules configuration as the session for today. You should not face any issues. Although the attendance have been reset for the ones who have either entered the wrong word or were not able to market. So you could try it again now. And let's look at how many of you have submitted the exercise. We have about 15 participants who have submitted. We still have time so we are open for any questions you could ask them now if we could have a discussion if required. Let us know. Actually, I just wanted to ask how long can you even mark this attendance I mean you have to market immediately or there's a time duration you're giving for marking the attendance. It says attendance to you till May 25 30 IST which is I think 513 the morning for India time and you could accordingly calculate your local time. So in India we can market 513 the morning. Yeah, tomorrow. Yeah, the next day after watching videos about. It looks like well in the midnight based on European times so yeah you can based on India timings you can market 513 the morning. Thank you. And what about the exercise which you are telling that these are the ungraded one which we are doing but maybe you will be having some great exercises also in between. So they are also done immediately or they can be done anytime after watching the videos and all. So the great exercise when we have them for a few sessions which needs submissions and all we will just let you know. But now for the rules we do not have any great exercises. And when we have those we let you know the submission time as well. Anyways, yeah, sorry. Yeah, no no please continue sorry. I was saying for the graded ones also we usually give some time a day or two for the participants to look at the videos and practice. Yeah, yeah, because sometimes you can't grasp in one time so because today it was easy we could do it simultaneously yesterday I couldn't do any exercise simultaneously. So maybe sometimes some person might be having some problem in doing it simultaneously.  Thank you so much. Thanks. And also if if you've already finished your exercises and there is a lot of time left. So you would also see optional exercises in the end so these optional exercises are if you want to practice more. You can try to attend these. So there are two optional exercises which are available. These are related to a malaria use case, wherein you are comparing the positive malaria cases. I think to the total test that yeah. Can I ask something which is not related to this I mean what is going on. Yeah, please. I just wanted to ask that if you want to import some data from outside your DHI server so is it possible. I mean if you want to do some calculations or something on on our data. Like we do in other softwares like SPSS or R. The highest allows you to import data in a particular format. You just need to have data elements created in the highest to for those data fields. So say you are importing software data or threshold values you need to have data elements in the highest to and you can use a CSV file for CSV export from SPSS or other tool. You can prepare it in a format and import in the highest to using the import export app in the highest to the CSV file I don't know. So CSV just an Excel file you can convert it to CSV and import. So an Excel file you need to just map the data elements where the value needs to be post and the value against the data element. There is a UID for each data element. So you need to put the values against that UID and then import using the import export app. In the documentation you could refer to the import export app and I mean it's easy you could try doing that through an Excel and try importing and it usually works easily. So we have to go to which of these buttons you're telling configure metadata. That's we'll have to search for that. Okay. Okay. I think one more thing Dr. The thing is like it all depends on whether you are interested in import aggregate data or case space individually. Right. So, yeah, actually, I was just thinking that as the COVID is going on. I'm in from one of the districts of India from an archipelage so I was just thinking that if we can because yesterday you were showing some maps day before yesterday on the day one that these are the districts which are having high concentration this is something like something like that can be done we can import some data from our this and such maps and all is it possible. Yeah, definitely. So I mean, if you want to mainly show maps and like some visualization similar to what I showed day before yesterday. Simply do it using aggregate component of DHS to so what you can do is, I mean we just have to configure aggregate data. We are getting like daily statistics from different districts. So that we just have to prepare in Excel sheet, and you can do DHS to using just like get convention using the import export module. So what I mean is that I mean in the documentation it's mentioned what should be that you know like the columns in the Excel has to be arranged in a particular order column headers and things like that, but all that. I mean usually available in the documentation or if you Google you should get some resources. So you just have to format you Excel, and you can actually save it as a CSV file which is a comma separated file. You can save it as a CSV and through the import export app you can import it into the DHS when it will automatically populate that DHS to forms with the data you import. And then you can go ahead preparing the maps or charts that we will be showing from tomorrow onwards. That's it. Okay, thank you. Thank you and if you're not able to attend. I mean, sometimes you're not able to attend like live. So, I mean, you'll miss on the attendance part that's all. Not really if if you case if you are not able to attend the live sessions, you can go through the recordings and this say for example the attendance for the attendance the word of the day should be recording. You can just refer it and fill the word of the day. I mean that option with the word that we show in the recording. Because because I'm on duty from tomorrow onwards 934 so I'm just thinking how to. So we can see the recordings. Yes, please. Recordings please give us about two three hours after the after concluding the sessions for the days and Martin and run from our team will upload the recordings in the, I mean, into the open edX and you'll also get to see like I think even yesterday Martin has put a message in this lack saying mentioning that one. But I think the this word of the day was not there in the yesterday's recording because obviously I go in to all those recordings maybe I missed it. We have to I'm not quite sure we will check on that but today's one it should definitely be there because I was including recording about yesterday unfortunate we'll have to check we'll get back. No, no, I actually I'm on attendance live only but I was just going through the videos and all that is why I asked you this question today because tomorrow onwards I have some problem. Okay, thank you so much. Thank you. And thank you for those lovely videos you're showing regarding to thank you so much and show some I visited that place and it is really nice. I visited that for one of our there was one ethics training there in Sri Lanka in the Colombo. So the really nice place and really nice people there. Thank you so much. I think with that we are done for the day. If there are any questions we still have 30 minutes. If you want to have a discussion on a particular topic or else we could close and I think we'll be available on this lab for supporting the team supporting the participants who are working on the exercises or if there are any specific questions. So we'll just wait for five minutes and see if there are any questions that we need to discuss now. We are waiting the sessions that we'll be doing tomorrow and day after so we'll be trying to cover to go analytics applications in DHS to which are pivot tables and data visualizer tomorrow and day after so these are two important topics and there will be a lot of contents that we are trying to cover. So I hope you will all be prepared in case if you want to refresh what is pivot table what is data visualizer you always have the material available online and the documentations in case you have done your fundamentals academy sometime back so that you can engage with the facility data Okay, so it looks like most of us are able to complete the exercise and we don't see many questions from slack as well. So we could close for the day and our team will be available on slack for answering the specific queries. Have a good day or good evening everyone and see you tomorrow at same time. Thank you. This is a word of the day for Tuesday.


Dear learners, I, Trisha Doraborva, from the Bhupanasugar School of Mass Communication, Krishna Kandahandak State of the University, would like to cordially welcome you all to another of our online discussion-based session today. In today's video-based session, we are going to talk about the different types of journalism. And this particular topic is taken up from Unit 3 of the second paper of BA in Journalism Mass Communication, that is, the journalism paper. So let us understand the different types of journalism. Now when we talk about journalism, now journalism as a whole or journalism as a subject is all about collecting of news and information, editing of news information and finally trying to bring forward or portray the different news information in front of the society as a whole. Now, when we talk about different types of journalism, we based them on the use of different media platforms. So the first type of journalism we are trying to talk about is based on the use of different media platforms and they are the first one is a print journalism. Now print journalism as a whole is a practice of investigation and reporting on events in this paper or in other printed form to a broad audience. Now from the term itself we can make out that when we talk about print journalism it is all about trying to put forward the different forms of news stories, the different forms of editorials, the different forms of latest editor, the different form of hard based stories, soft news stories, anchor stories through printed forms. And print journalism covers all those types of stories. The aim of print journalism is to inform the internet audience and also covers cultural aspects of society such as different arts and entertainment. So print journalism is not only about collecting of different hard based facts, soft news stories or anchor stories but it also tries to focus on the different cultural aspects of society such as arts as well as entertainment. The second important type of journalism that is based on the use of media platform is broadcast journalism. So from the term itself we can make out what broadcast journalism is all about. Broadcast journalism is that field of journalism whereby news and other information are broadcast by way of electronic means. Some of the methods of broadcast journalism includes radio, television and more recently the world wide web. Now you see when we talk about broadcast journalism we usually talk about how the news is being broadcast, how news, different news and information are being broadcast. By way of electronic means, you know today's field in the present context, the way the things are broadcast is a little bit different from what used to be broadcasts about like 10, 20 years back because a lot has changed over the last 10, 20 years. There has been a lot of developments in the field of technology. There has been a lot of innovations in the field of how news can be broadcast for the betterment of the society or how the general public can take in those information within the shortest possible time frame. So if you compare the broadcast journalism on the present day context with something like that had happened almost 20 years back, you will find a lot of differences to it. So in the present context we talk about broadcast journalism. Usually you know of course these days we have different media organizations. They have the different online portals are there. So newspapers have their own e-versions of newspapers and in those e-versions you know it's not only about having you know news stories in printed form, news stories but there are also podcasts are there, there are short clippings of videos are there, there are short clippings of audios are also incorporated. So everything has changed with the technological development. Then the third important type of journalism based on the use of media platform is the online journalism or cyber journalism. Now when we talk about online journalism, term itself we can make out that this form of journalism is basically concerned with the news or views that are broadcast through online media. In other words it is that form of journalism where the reporting and editing takes place through online media. The speed at which news can be accessed and disseminated via the web has greatly increased the quantity as well as a variety of news reports available to the web user. And most of the print media houses they have you know they have different their own online issues, their own online journalism with electronic edition of newspapers and magazines gaining rounds. And this different e-based form of online newspapers or magazines they have their own videos, they have their own podcasts, they have their own blogs or slide shows just for the benefit of viewers. Now why such kind of you know intermingling or why this online interactive tools or technologies are being juxtaposed into the you know very realm of projecting news stories. This is because so that the audience or the general readers they don't feel disinterested in kind of assessing the different news stories. Whenever we try to incorporate such kind of elements such kind of technology based elements into the news story that actually enhances the you know the quality of the story because the people are able to grasp the people are able to comprehend the matter in a most in the best possible way. There are the important type of journalism based on a style of presentation. Now when we talk about style of presentation what do we mean, how the things have been presented to the society. So first is the objective journalism. Now when we talk about objective journalism we basically mean that whatever has happened whatever the facts that has happened those facts are only being printed or only being broadcast there is no influence by anyone there is no interpretation by the respected journalists or the reporter as such. So whatever has happened that's that those hard facts are only being projected to the society or projected in front of the general public that is objecting journalism. Then another important type of journalism is based on the style of presentation is interpreted journalism. Now this form of journalism tries to interpret the news policies and programs of the common. So when we talk about interpreted it means like the journalist or the reporter is trying to interpret the different news stories. Okay it's not only the hard facts are being given no doubt but along with the hard facts the reporter or the journalist tries to interpret the news story from his or her point of view. Okay and that interpretation is being given so that the people can actually understand whatever the concept or whatever the story is or whatever the you know the matter is all about. So interpretive journalism plays a very important role in educating the masses about the different issues. Now there are different write-ups on issues that are published in newspapers columns on radio and television hold discussions by inviting eminent panelists during the program. So even you know while I'm talking about in case of broadcast journalism so when we talk about broadcast journalism we often see different panel discussions are being you know done different interview based programs are being done in those kind of programs what happens and there is kind of interpretation is there. Okay so when those interpretation is there whenever that interpretation a lot of information comes up okay it's not only that the hard facts will be there but when we talk about interpretive journalism there are other issues also that might come up during those particular discussions and when those issues come up that actually adds more meaning to the story. Then we have investigative journalism so from the term itself we can actually make out the investigative journalism is what exactly the reporter or a journalist goes into the deep of the matter okay it's not only there's something that is being given in an objective way the journalist or the reporter tries to unart that particular news story through different means so the the particular reporter has to dig deeply beyond what is already stated in the hard news or in order to find out the exact facts of an event or in short investigates beyond what meets the naked eye. Now as far as India is concerned the seeds of investigative journalism was started by Arun Shorri after he was appointed as executive editor of the Indian Express in 1979 and Arun Shorri is very well known to have introduced this new style of aggressive independent investigative journalism in a country so from then onwards investigative journalism took you know a much needed you know leaps and bounds from that period onwards there has been a lot of developments in how the news stories being investigated and now news stories put forward in front of the people. Now there's another category of different types of journalism that is based on the style of presentation now when you talk about style of presentation we we mean that how the news story isn't presented okay like for instance one of the important style of presentation is science journalism now the term itself can make out what is science journalism. Science journalism is basically related to that area of journalism which the topics you know it tries to cover the science-based news and views anything related to science topics that are being covered by this branch of journalism that is science journalism. Another important type of journalism is based on style of presentation is sports journalism now sports journalism usually covers the different aspects of sports related news and just remember one thing that when we talk about science journalism and talk of sports journalism the facts are very hard-based facts it's not something that is you can add some kind of dimensions to it it's not something that you can add some interpretation to it okay for example in sports journalism like how many of Indian sports person have worn medals in recently held Olympics it's not that something you can interpret and you can you know kind of manipulate the facts that is already there and try you try to give different facts you know to the public which which is completely out of the ethics of journalism. So in case of sports journalism or in case of for that matter in case of science journalism the actual facts needs to be put forward that is what concerns. Another important type of journalism based on style presentation is gonzo journalism now what is gonzo journalism now gonzo journalism was popularized by the American writer Hunter S. Thompson and that this such kind of write-up is or such kind of journalism is characterized by his punchy style use a very rough language and ostensible this regard for conventional journalists in writing forms and customs. So gonzo journalism is very different from what the regular form of journalism is all about you know in usual journalistic violence and usually and how a print media has been written a print news story has been written and to be followed you know in what a pyramid style of writing a news story no doubt but in case of gonzo journalism that is not done so it uses some kind of very you know punchy kind of language there is languages are very rough and it's something it's it doesn't have any regard for the conventional journalist's style of writing that is gonzo journalism is all about. The other one we have is celebrity or people's journalism now from the term itself you can make a lot of celebrity people journalism celebrity or people's journalism tries to focus on a personal life for celebrities or on personal life of those people who are working in the entertainment industry and they are already they are always in focus so whenever a news story is being you know conjectured and news stories are written on their lives what on their works which they are doing that is being focused so then that falls another aspect or that falls another domain of people journalism or celebrity journalism then let's come to another form of journalism that is also based on the style of presentation that is a convergence journalism now from the term itself you can make out that convergent journalism tries to converge or tries to combine the different forms of journalism like print, photography and video into one piece or group of pieces their different news channels like CNN follows this form of journalism so here what happens not only about the try to you know focus only give out only the news and information but in such kind of journalism if they try to incorporate the different elements of photography the different elements of video into one piece or group of piece of you know writing that is convergence journalism then we have development journalism now development journalism tries to focus on those issues which might help in the long run in developing a society or which might influence the people might inform the people you know to take in those information which they can use for the benefit of the society that is what development journalism is all about then we have photojournalism now photojournalism as a whole is very much constantly use of photography okay a photojournalist is an indispensable person for any news organization so a photograph is not only supports the news story but also makes the newspaper colorful and attractive it creates a very powerful impact on the minds of the readers then let us come to on the important aspect of today's discussion that is journalism as a profession now we have been talking about what journalism is all about the different types of journalism based on the style of presentation you know then based on the you know the style of different media platforms use okay those different types of journalism already in place but journalism as a profession how big that is okay what can we expect from journalism as a profession then maybe in the next five years or maybe in the next ten years now if you look for the last 20 years or so journalism has as a profession has really improved by leaps and bounds it has really you know searched ahead it's not something that is only concentrated with print media or electronic media or it is not something that is only concentrated with being a journalist or reporter but there are a lot of different other opportunities that have opened up in the field of journalism now from the professional point of view journalism has differently come up a lot and these days we have different views of journalism offering different opportunities to people to showcase the different talents now the career of a journalist is very much interesting okay and it's it's obvious it's full of vast opportunities and that has really taken a big turnaround in the last 10 years or so and as a journalist he or her own career demands a wide range of qualities and skills the case journalists you know to be a good and active journalist or to be good journalist is not something that you know you collect the news and views you collect the different information from different sources and you try to edit those news and you either you broadcast it or you print it in different other using different media platforms it's not only that journalism as a profession doesn't end only in that way but journalism as a profession it is more than that you know in the field of journalism also you have editors are there you have photo journalists you have you know strangers are there you have reporters okay so you have different branches are there and in a field of journalism also you are advertising department is there there's public relations department you know these days if you look at the big big multinational companies or maybe for that matter if you look at the big big media organizations they have their own separate branch they have their own separate group of you know public relations department they have their own advertising department so what do this kind of departments do for instance advertising department they try to look at the different advertising figures they try to understand that which advertisement can actually be incorporated in the particular news story or they can actually be incorporated in the particular newspaper or in case of electronic media which advertising can be broadcast you know so those there are sort of small nitty gritty issues the small matters which actually need a lot of planning and discussion and those discussions are actually done at the very different level okay and that that actually entails you know to take up specialized people for search purposes so you know when we talk about profession it's not something that one has to be the only a journalist okay one can only become a journalist one can only become a reporter but there are also other professions in the field of journalism which one can actually get involved in now as i've already talked about the care the carrier of a journalist it actually demands a wide range of qualities and skills and they actually really have to work very hard to reach the top of the brass and that cannot be you know achieved within a single day itself because it takes years to experience it takes years of understanding the the process of how this entire you know collecting of news editing of news or for that matter of broadcasting the different news and views to society is concerned now broadly speaking we have four important fields of journalism okay that we have already discussed about but it's just a recapitulation of what we've talked about now when we talk about important things of this journalism that actually have a good number of people working in different areas be it the kind of print media in the field of radio in the field of television to the internet okay so you see it's not only working in print media when we talk about print media the first thing that comes from mine is a newspaper okay and as i've already said that a newspaper is not only have an editor is there there's a assistant editor but there are also other you know professionals working under working as a team under the same media organizations then let's come to electronic media so electronic media basically it's it consists of the most important to important vehicles in electronic media radio and television apart from radio and television we also have other important electronic media vehicles okay so when you talk about radio so for instance let us take the you know case of a radio now you know radio is a profession the person who works and within the setup of a radio station what does he or she does so it's not only that there is a radio announcer there are also production consultants okay their producers are there their editors are there you know because you know radio is a very demanding profession and it's not something that you know you you come to the radio station you go live you air different issues different news stories okay and maybe those news stories can be also repeated in the later part of the day okay that is not only how a radio station works apart from that whenever the different news comes to this radio station they come from different sources so they are specialized editors are there and also there are other people who writes the lines on how that particular news stories needs to be broadcast so you know on the radio they are different professions and they are different people working on as a and the different capacities same in the way of radio similarly in the field of television also we have there are different people working on the different capacities we have so for instance in case of a news channel okay a news challenge it's not something only that a news reader is there there are a lot of other people who are behind the production of a particular news story okay they can be you know they have a special research division instead who looks into the research of a different news stories who looks into you know verify the different facts of a new story so there's different research division then there is a production division instead who are actually responsible for producing the news stories okay then there are of course the camera persons are there the camera people those people behind the news story who are actually responsible in bringing the news story live at your doorsteps and of course we have you know the news reader is there so if you look like there are the people involved in different ways you know it's not only about one or two people it's a whole collective team effort and as time is moving or as as we're moving towards you know more and more uh incorporation of technology enable media is being used and when we talk about technology and animal media a lot of uh such kind of you know technologies are being used which actually makes a news story very much interesting and have a very important impact on the minds of the people so journalism as a profession when we talk about it has actually you know broadened out it has branched out a lot it's not only concentrated with being a journalist or with you know being a reporter as such there are also a lot of other you know people working under different capacities so overall and today's discussion we have tried to understand the different types of journalism the first type we had understood is about based on the use of different media platforms the second important type that is based on a style of presentation okay and uh uh finally we have tried to understand journalism as a profession how it has evolved over the years and what can be expected in the coming years so with this i'd like to end today's lecture discussion thank you so much


in this presentation we will discuss the audit process related to prepaid expenses we'll start off with discussing what prepaid expenses are prepaid expenses are a type of other assets which lead to the question of course of what are other assets first a word from our sponsor well actually these are just items that we picked from the youtube shopping affiliate program but that's actually good for you because these aren't things that were just given to us from some large corporation which we don't even use in exchange for us selling them to you these are things that we actually researched purchase and use ourselves here we have a western digital wd elements 20 terabyte usb 3.0 desktop external hard drive we use as part of our backup system noting that if you lower the number of terabytes of storage the price will lower dramatically as well when you're thinking about a backup system you're usually thinking about an online system or an external hard drive system like this or ideally some combination between the two giving you some redundancy you can also work directly from an external hard drive like this but there are some drawbacks to doing that one being if you use this as your primary drive you're working from it's no longer a backup drive and you're going to need a backup system possibly another external hard drive and or some kind of cloud backup system and if you're working on something that takes up a lot of short term memory a lot of RAM as you're working on it such as video editing the external hard drive can slow up the system so you might want to come up with some kind of system where you download the project you're working on to your computer to your C drive or possibly to a solid state drive which is a much more expensive external hard drive as you do the work once the work is done then save the project to an external hard drive such as this if you would like a commercial free experience consider subscribing to our website at accounting instruction.com or accounting instruction.thinkific.com where we have many different courses you can purchase one at a time or have a subscription model given you access to all the courses courses which are well organized have other resources like excel files and pdf files to download and no commercials other assets or assets to provide economic benefit under a year when we consider prepaid expenses what we're thinking about are those types of things where typically we have made a payment before we have received the benefit the most common type of prepaid expense that we learned in financial accounting and would be audited for within audit is prepaid insurance so insurance is the classic example because of course whenever we pay for insurance the definition of insurance means that we're buying the insurance for something that's going to be insured in the future therefore we haven't received anything at the point in time that we paid for the insurance we're going to be receiving the benefit the coverage the coverage against risk in the future and typically when we're talking about large companies they'll be buying insurance that might be at least a year into the future why because it's typically cheaper in order to do that rather than paint on a month to month type basis we need to consider in that case the prepaid insurance but of course we can't have prepaid types of any types of items where we pay for the item before we actually receive the item a little bit unusual remember because typically you would think that we would pay for the item at the point in time we'd receive it whether it be goods or services or possibly after in this case we're paying before we receive the goods or services typically being prepaid insurance but we could prepay things like rent rents another item that we could have circumstances in which prepaying the rent would be a smart thing to do if that was the case then we would treat the prepayment and the audit of it in a similar fashion as we would for prepaid insurance we could have prepaid interest as well and similar kind of fashion there anything that we of course decide that we're going to pay before we get the goods or services typically we try not to do that because most of the time the company will want to pay after because it's the time value of money if at all possible delay the payment as much as possible the place where we cannot do that typically is prepaid insurance and there might be negotiation or or agreement type formats which would lead as to want to be in a situation where we would prepay the rent or some other type of expense and so the inherent risk related to prepaid expense recalling that inherent risk is the risk that just basically inherent to the process we're looking at so if we were to remove the internal controls what would the inherent risk recall that inherent risk we want to consider inherent risk we want to consider control risk the two things that we as the auditor don't really have control over those are in control by the company inherent risk by the choice of business they are in control risk by the controls they put in to deal with that inherent risk we then set detection risk which is going to be the level of audit or substantive testing we will think about so we want to think about inherent risk control risk set detection risk so generally determined to be low the inherent risk the accounts do not generally involve complex continuous accounting issues so because prepaid insurance is pretty straightforward given the other types of things that can go on we do have to consider the calculation of prepaid insurance but oftentimes it's going to be something that may not be the most material of factors in terms of dollar amounts and it's not that complex to really figure out the prepaid insurance we get the policy and we could figure out how much has expired and how much has not expired it's not not too difficult other than knowing the components that will be involved that typically be in the insurance policy and then the payments considering those two items to figure out the amount that has expired and that has not expired the control risk so now we could consider the control risk the controls that the organization has to put in place once we consider control risk and inherent risk we could set detection risk to see the level of testing we want to do procedures related to the purchasing process should ensure that each item is properly authorized and recorded because prepaid insurance are usually processed through the purchasing process so when we consider in other words prepaid expenses we are going through a purchase process within the prepayment process and therefore when we audit the prepayment cycle we should be auditing the prepaid expenses as well the same kind of controls that are going to be in place so this is another area of course as we construct the audit process there will be overlap when we consider these different types of accounts we need to consider where that overlap will be so that we could do the enough testing that we need but a minimal amount of testing in order to make the audit process efficient then we have the substantive procedures we're going to say related to prepaid insurance in this case so we have the substantive procedures we have the inherent risk the detection risk then we have the inherent risk and the control risk then setting the detection risk and then considering the substantive procedures the actual testing items that we would be doing within the audit test of details of prepaid insurance accounts step one is to get a schedule of the prepaid assurance account so obviously we're going to need a schedule we're going to not want to know when the payments we're going to be made we're probably also going to need the policy so those are the two things we're typically going to need if we see if we get the GL account or the trial balance if we get the trial balance we're going to look at prepaid we're going to say we need the GL account now most of the time the company will be posting their payments to the GL account of prepaid insurance and then they should be if they're a publicly traded company doing the month end reconciliation and then we should just have to basically review that so if you have questions about that you want to go to financial accounting think about the year end adjusting entry if you're talking about publicly traded companies they should have completed the adjusting entry which means they would be posting their items when they make the payment to insurance to prepaid expenses an asset not a liability then at the end of a time period typically a month they would make the adjustment to adjust the amount that has expired and the amount that has not been expired the amount that remains in prepaid expense the amount that is not now if you're auditing a very small company or doing a review or a compilation or something like that quite possible that they didn't do the the period in adjustment and you may actually have to look at that period in adjustment which is basically just an adjusting entry or it could be possible that instead of posting the transactions to prepaid insurance they're posting it to a prepaid to insurance expense and in that case of course you would just basically do the reverse of the adjusting entry instead of adjusting it out of prepaid insurance you would be saying okay now prepaid expenses overstated you'd have to reduce that again publicly traded company that adjusting entry you would think had been taken place and we just need to basically test to see if it was done properly assertions related to prepaid insurance includes valuation calculate portion of the policy that is not expired and portion that is so with regard to valuation we're going to get the policy we're going to say okay how much time period does this policy cover and and then we're going to consider how much of the policy has expired and how much of the policy has not been expired so the assumption here we have the policy policy has been paid for we could see that the policy has been paid for then we consider the policy that has been paid for how much of it has expired how much is of it has not expired the amount that has not expired then should be still reported as prepaid insurance, the amount that has expired should be expense. Rights and obligations, confirm policy beneficiary, so we want to make sure that we know who the beneficiary is of the policy, inquire the insurance broker, so it's useful to be able to talk to the insurance broker because the insurance broker is outside of the organization, so it gives us a little bit more confirmation or assurance, a little bit better evidence that we can compile to give us assurance about prepaid insurance, existence and completeness, so with the assertion of existence and completeness, confirm policy with the insurance broker, so again we could talk to the insurance broker about that outside of the company, bit more assurance, examine supporting source documents, so we can consider the source documents as well, and then we have classification, so classification assertion determine the correctness of classifications to accounts, we want to make sure that the accounts are being properly classified or the amounts are being properly classified to the proper classes.


The budget was a chance for Rishi Sunak to promote his vision for the British economy, but more fundamentally than that, it was a chance for him to promote himself. Earlier in the week, the Treasury put out a flashy video all focused on Rishi's first year as Chancellor. It's a full five and a half minutes long, but we'll just show you a taster. I'll never forget the team said, oh, you've got to have a call. They're someone called Chris Whitty and Patrick Valens sitting in the Treasury in my office around the big table with their team, where they very calmly and methodically walked me through everything that they were seeing. And I remember when we finished the call that there was just silence. Our planned economic response will be one of the most comprehensive in the world. Once we knew we were going to have to lock down huge parts of the country, we knew we would have to do something equally radical to try and protect people's jobs. It was going to be an enormous challenge to get something like that designed and up and running in the time we had. Today, I can announce it for the first time in our history, the government is going to step in and help to pay people's wages. You know, I didn't sleep the night before furlough launched. Everyone was expecting it to be challenged. But the team at HMRC did a genuinely heroic job. Now, Rishi Sunak's massive ego isn't really news to anyone, but many people did question why that piece of self-promotion was made by the Treasury. So that was made with public funds. It was clearly akin to a party political broadcast, yet the taxpayer paid for it or the Bank of England paid for it. However, we want to talk about these things now. One reason why it seems so ridiculous to be spending Treasury money on that is because public money is already being splashed on boosting Sunak's image. Now, you might remember this from last year. This was after Sunak announced the furlough in 2020. The BBC, so Britain's public broadcaster, introduced us to a new superhero. This is the Chancellor imagined as Superman flying. And then we can also see the Chancellor imagined as Superman helping old ladies. So that was both created by the BBC. So he gets that propaganda from the BBC. And then he also pays his Treasury PR people to make even more glowing imagery of himself. And I said that was last year, the BBC. This year, they've got another piece of equally forming propaganda, which they put out this morning. From newly elected backbencher to Chancellor in less than five years, Rishi Sunak has made light work of Westminster's slippery slope to the top. He's now got to figure out how to fix one of the biggest economic challenges this country has ever faced. So who is he? And what does he believe? Someone here is very bright and very smart. Oxford and Stanford educated, smoothie, really. He immediately struck me as somebody that was going places. When politicians rise quickly through the ranks, they're often raised eyebrows, jealousy, maybe even a bit of scandal with Rishi Sunak, not so much. It's really quite boring as a journalist.  I think because of the speed of Rishi Sunak's rise, he hasn't really picked up any enemies yet. He's lovely. He's smart. That's political journalism. That's what it looks like now. That was a four and a half minute video. We only showed you a minute of it. They did mention a couple of criticisms of Rishi Sunak. Someone mentioned Eat Out to help out his role in transmission and there was a sentence about people left out of COVID support. But those two points took up about 10 seconds in a four and a half minute video. There was, of course, nothing on the fact that Sunak has more blame than anyone when it comes to us going into late lockdowns. I should say anyone other than Boris Johnson because he made the final call or that Sunak was crucial in opposing the circuit breaker. We're used to it by now. The BBC politics team have no interest in bringing up the fact that 12 months into a pandemic, Sunak still hasn't bothered to pay people to self-isolate. This is not someone who should be getting glowing, uncritical reviews from the public broadcaster after the year we've had. Do you think the way that Rishi Sunak is treated by the press is exceptional? Is it a sort of exaggerated example of how we normally see them sort of defer to the party and government or is there something special about this guy that just has them entranced? You know, in that sort of Twitter meme, people say, oh, I met so-and-so once at Charity Dude, they were very charming and so down to earth. This is how the political editor of the Daily Mirror, that was Pippa Craira, by the way, the Daily Mirror is talking about a Tory chancellor who is worth an extraordinary amount of money who, as you say, in a number of ways really fails to deliver when we went through the biggest crisis in this country, I think at least since 1940. So, is it unusual? I think we have to put it in a sort of broader context, which is Britain's media is moving effectively a sort of post-democratic status quo, which is to say the BBC has been neutralized, anything they say that's critical to the government, the sort of the subtext is they're worried about losing money. Channel 4 was frozen out for doing their job. Good morning, Britain was ignored when they started asking the tough questions. The Daily Mirror wasn't allowed on the Tory battle bus at the last general election. Boris Johnson didn't do an interview with Andrew Neil for the BBC, and I think the Tories have got this right in so much as they feel, we don't need to do two-thirds of the media if we don't want to, between social media, between favourable coverage in the print press, these media oligarchs, which are, you know, the telegraph, the sun, the times, we're fine. And I think that's accurate. And so, for people who say, well, where's Britain going to be in 2030, 2035, look at Victor Orban's Hungary, you know, and I don't say that as an exaggeration. Look at the sort of political appointments right now going on the BBC, people very faithful to the Conservative Party. So it's, it's explicable, it's getting worse, and it's structural reasons, you know, it's not just because some journalists are bad people. This is that this is an expression of a broader problem we've been going through now for a decade. The thing they say are always quite nice and charming, probably true. And that is, I think, probably why, or one of the reasons why he gets such fawning press from, from people like Laura Koensberg, from people like Katie Balls, who you saw in that clip there, someone who works for the Spectator.  And if you are someone who is a smooth talker and can get on with people who are also members of the ruling class, then you don't get critical things written about you. And it's why, so long as you're well educated and charming and don't challenge any of the powers that be, if you're not particularly critical of the establishment, you're not like John McDonnell, who says that, yes, of course, business elites and the BBC are going to be biased. If you're just there and you say, no, look, I'm going to be charming to everyone. Then no one bothers writing about the fact that you didn't pay people to self isolate, which would have been the one policy which would have helped us to avoid the disastrous consequences that we saw this winter. It's why people don't bother writing about the fact that you were one of the main lobbyists for a herd immunity strategy in Downing Street throughout the year. And it does make me wonder about the journalism of someone like Katie Balls, who seems like a nice enough person. But if you're saying it's boring writing a profile about Rishi Sunak, maybe you're not doing your job properly, because there's a lot to say about this guy, right? There's a lot to say about this guy, which would be in the public interest for you to be making known. But people are just interested in saying, oh, if there's no MP that doesn't like him, then what am I supposed to write?  What they're basically saying is, well, nobody briefs against him. So I haven't got any dirt. Like you say, you're not doing your job. Oh, he's charming. Do you know what? For the electorate, they don't care. Nobody cares about whether he's charming. They're never going to meet him. They want to know in terms of the consequences of his actions relating to public services to pay to housing. Will my mortgage get more expensive? Can my kids afford to go to university? Will I be able to access decent elderly care in a couple of years? The nursing home my mum or dad is in, you know, is that is that going to get more expensive, less expensive in the public sector, private sector? How are they going to pay for it? That's what people care about. Nobody cares about Rishi Sunak's haircut or his workout routine or his waist size. I've seen people talk about that before, how he has a waspish waist. Good for him. I'm happy for him. It means he's less liable to get heart disease as he gets older. But as somebody who's voting for politicians or a journalist who's covering them like you and me, Michael, it's irrelevant. If you can't find any bad stories, go find them. That's your job. That's the public interest. The public interest is to scrutinize this man as an individual and as a politician, first and foremost. And if you can, if you're there saying, I can't find anything bad about him, nobody's briefing to me on WhatsApp. This isn't like with Jeremy Corbyn and John McDonnell. By the way, it wasn't because those were bad people. It's because there was a vast array of interests which didn't want them getting anywhere near power. It's the complete opposite with Rishi Sunak, hence you're not getting the negative briefings. Really not that hard to work out. Now, I think that ends you. Yes, it says a great deal about how terrifyingly bad our media is, but also they don't realize what they're doing is bad. These are journalists who don't realize what their job is meant to be. And I think that actually shows a real disconnect between what we've got in this country and what you saw in the United States. Yes, it's not perfect. Yes, there are lots of journalists who will criticize Trump but not criticize Biden when he does something broadly similar. We saw that with the airstrike in Eastern Syria last week, but there are still a large number of journalists, particularly on the left, but who have in our mainstream presence who are at least interested in getting stories on people who shape all of our lives. The vast majority of Westminster journalists, the lobby, people who work for press and broadcast, don't actually care. They want to get on with some people at the next dinner party, at the next spectator summer garden party, and they don't want to make any enemies and they want to get up that career ladder, and that's it. That's it. And it's not good enough.  But if you're a conservative whose policy response to a pandemic has left hundreds of thousands of people in real trouble economically, and I think indirectly led to the deaths of many, many, many people, he's so charming because he knows which fork to use at a white tie dinner. You know, when we talk about other journalists being partisan, there'll be people who justifiably say, but you're partisan, you supported the leadership of Jeremy Corbyn and Labour at the last general election. But did you ever tune in to Tiskey Sauer and me and Aaron just talk for ages about how charming Jeremy Corbyn or John McDonnell were? No, even when we support politicians, we don't just say, oh, they're so nice people, we talk, we support them because we wanted the policies, we wanted transformational policies in this country. And that's what we talked about. We never said, oh, whenever, whenever I call up people to ask about Jeremy Corbyn, they say he's so nice.