QuickBooks Online 2024. Rental income invoice receive payment and deposit. Get ready and some coffee because the accounting team is on board with QuickBooks Online 2024. First a word from our sponsor.  Like our crunching numbers is my cardio product line. Now I'm not saying that subscribing to this channel crunching numbers with us will make you thin fit and healthy or anything. However it does seem like it worked for her just saying so yeah subscribe hit the bell thing and buy some merchandise so you can make the world a better place by sharing your accounting instruction exercise routine. If you would like a commercial free experience consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com. Here we are in our gig Ray Guitars 2024 QuickBooks Online sample company five we set up in a prior presentation opening up the major financial statement reports like we do every time the reports on the left hand side in the favorites right click in that balance sheet so we can open link in a new tab right click in the P&L profit loss open link in a new tab one more time for the trusty trial balance. Let's tab to the right close up that hamburger we're going to change the range for the first two months of 2024 010124 tab 022824 tab we want to see it on a month by month side by side and then we will run it so we can refresh it tabbing to the right repeating the process closing the boogie and changing the ranging 010124 tab 022824 month by month broken out run it to refresh it tabbing to the right closing the hand boogie changing the range 010124 tab 022824 tab month by month break out and run it to refresh it let's go back to the balance sheet let's review our story we have the guitar shop here that we have set up originally thinking that we're going to make most of our income selling the guitars and then we tacked on some guitar lessons that we're going to be providing but now the the neighborhood has gone down a bit we had to put bars on the on the windows and whatnot because people keep on walking out of our store stealing stuff because the california doesn't care or whatever and if we stop them we might get sued for hurting them or something so now we're like oh man we need another revenue source so now we're thinking that we have this equipment we can rent it possibly so we started a new revenue source of renting the equipment we're going to rent out a band set and that was the idea so quick recap of the process if i look at the flow chart over here this is a desktop flow chart we're using for online purposes noting that in the revenue cycle typically by the end of the cycle we would expect money to be coming in for goods and services provided the arrow going this way left to right but in our case now we have a situation where we're going from right to left because we're going to receive a payment and we already have received the payment before we actually do the work so how did that work in our system here we had an estimate estimate was made someone comes into the shop they're going to ask for the rental of the equipment or they're going to call it in the the person that works at our store gets woken up and it's like no not again i'm being robbed oh no it's going to be they just it's just someone that wants rental property okay and so then they take down the estimate for the the rental property and to see how much it's going to cost and then they took a deposit down in order for us to hold on to the equipment for them and so they did that with a receive payment form so the receive payment form by definition generally will always basically reduce the accounts receivable however we didn't tie it to an invoice because we didn't have an invoice because we received the payment before we invoice that's why it's backwards that's the issue resulting in what we might call a credit balance which means a negative income or negative accounts receivable account that we can then apply to the invoice once it's ready for us to basically invoice them and so that's what we're going to do this time now we're going to complete this process we're going to take that negative amount that credit and apply it out to the invoice let's go back on over and recap that situation internally we'll go to the first tab here and within the first tab we can remember in the sales over here we have the sales tab and we're going to go into all sales and we will recall if we look at the estimates we go into the estimates that we had the estimate that we made for customer number five wait a sec that's not the estimate I want the estimates there it is I unfiltered and it was it was accepted so the estimate had been accepted and then we received a payment for it we can also check that out by going to the estimates tab over here if we wanted to track our estimates and look at the estimates that are currently accepted I think we have the accepted estimate so there it is here and if we go into the customers we can also filter by estimate as well so we're going to imagine customer number five now contacts us and that there's a new guy or the same guy let's just say the same guy's under the desk and he's like he can't even remember what happened the day before he's like oh yeah I don't even know what happens from day to day but let me just look in here and see they can go into the customer five oh your name is customer five so we have the estimate that was made oh I see what happened yesterday there was an estimate that was made and then it was accepted and then we collected a payment which was which was the down payment basically and I can see now you have a negative $200 which has been unapplied basically a credit balance which we can now apply to the invoice we can also see that in the sub ledger so let's go to the tab to the right right click on it and duplicate that tab so we can see kind of the issue from a financial statement standpoint go into the to the reports on the left hand side closing the hand boogie scrolling down to who owes you money we go to the customer balance details to the customer balance detail and so you can see from an internal perspective it looked good even that even that guy that can't even remember what happened yesterday could kind of figure out what happened by looking at the internal books but the issue here is of course that we have this negative amount which isn't exactly proper because it's basically lower in the accounts receivable when instead it should be a positive liability so not really an issue from the bookkeeping standpoint but kind of an issue when we do the external reporting types of things we've also looked at a different method to deal with this negative receivable in prior presentations if you want to look at an alternative method but we'll we'll do an adjusting entry to clear out these negative amounts as of the end of the period which you might not always need if you're a small business and you're just trying to get your income statement correct for tax preparation at the end of the year because this is a balance sheet adjustment that the accounts receivable understated and the the liability understated all right so that's going to be the the general scenario so if I go back on over to this first tab here we're going to imagine that we're going to complete the sale at this point in time so now we have the estimate we're going to say okay now we're going to we're going to imagine that the process has been completed and we're going to convert the estimate to an invoice in charge the rest of the money that the two thousand two hundred and sixty now obviously note that if this was real life and we were doing renting of the equipment we would possibly want another down we may want another down payment when they're holding on to the equipment right to make sure that they're going to return the equipment this down payment we imagined was so that we hold on to the equipment for when they show up and then when we actually give them the equipment we might want another down payment or something you know their first child or something that we hold on to or something like so that they return the equipment right because you can't trust anyone these days we're so we're going to say okay so let's but but in any case we're going to convert this to an invoice we'll convert the estimate to an invoice and it pulls in the invoice i'm going to close this back out and then we're going to say this is going to be customer number five and we're going to say the date let's go on 022824 so we'll say 022824 i'm going to remove this again and then it pulls in this information to the invoice so now we have the information in the invoice so note what it did not do however it didn't automatically apply the credit so the credit would be down here on the bottom we would like to say hey look this is the amount that we're charging but we recognize that you already gave us $200 so the difference is how much you owe us at this point in time now note that i'm going to save this and then apply the credit but i just want to point out now that whether the credit is down here or not the journal entry will be the same what will the journal entry be well we have the income which is going to go up by 2260 driven by the items here it's going to be rental income because we applied it to another area and the accounts receivable it's going to go up by 2260 the sub ledger for accounts receivable is going to go up we don't have any sales tax because we're imagining that we didn't sell the equipment and therefore not subject to the sales tax which is great because again that california keeps on hitting us with the sales tax when we were selling the guitars and it was getting ridiculous just ridiculous and then they don't and then they don't provide the protection money because they say like you didn't pay the sales tax as if the customer paid the sales tax but still i'm the one that had to charge the sales tax and then pay it to him it kind of feels like i'm the one that said anyways whatever so we we don't have to deal with the sales tax we're going to imagine in this case so so and we don't have to deal with the inventory adjustment as well so it's a pretty straightforward journal entry but let's save it and then before i give it to the client i'm not going to send it to them because i want to close it save and close it first and then i'll apply out the credit so then i can go down here and say okay so now i have the two hundred dollars which is unapplied and by the way in the in the settings you might be able to set it up so it applies automatically but i kind of like that it's not applied because then i can see how these two things are linked together by manually doing it right so here now we have this payment that isn't applied to anything and i have this invoice which now is outstanding which i can apply the outstanding credit to how to do that well i can go into the this credit let's do it this way let's go into edit the credit and we're going to say that i'm going to apply it to this invoice this invoice wasn't there before now it is there so we can tie it out to that invoice so it matches it out so i'm going to save and close and so now the the the credit has been closed and now we have the invoice here which has been partially paid so i can see that the original invoice was two thousand two sixty the new amount that is due two thousand sixty and now if i was to edit this invoice i can print it and send it if i wanted to send it out now i can review and send it because now the bottom line will be showing that two hundred dollar prepayment so you would think maybe that if this two hundred dollar had something down here it would adjust the journal entry but remember it doesn't why because that two hundred dollars was already in accounts receivable as a negative number we don't need to record it again we're going to record the invoice for the full amount and then it'll net out in our in our trial balance against the two hundred that's already in the accounts receivable tied to this particular customer as a negative amount resulting in the balance to be properly two thousand sixty so we're not going to record anything for the two hundred again but we can send this to the client if needed all right so let's close this back out look at the journal entry if i go to the to the uh balance sheet we're going to say balance sheet let's check it out if i go into the ar the ar pirate account ar and we see it down here we're going to go this is going to be the accounts receivable invoice went to customer number five so it looks like uh this one this is the one there's the invoice so that's the one all right and then the other side if i go back went to the income account go into the income account on the income statement the p&l the profit and loss we made a new income line item for the equipment rental income which has finally been executed it wasn't we didn't have anything in here before when we collected the security deposit because we hadn't yet provided the work now we're going to imagine that we have and we got the two thousand two hundred and sixty in there and of course if we go to the sub ledge and notice right now it's in there as a as a negative right there but now now we don't have that problem anymore because if i run the report it should now be a positive and look normal now so so now uh what what k passo run the report oh i was looking at the wrong one that's that's for eric music still has a 200 so this one this is the one we were looking at so the 2002 60 for customer number five uh is the and then 2002 60 or 2000 60 is the opening balance the total in accounts receivable 24 236 50 ties out to what's on the balance sheet 24 236 50 so that looks movie b to the end all right let's continue with the process here i'm going to go to the first tab and so so now if we track this here we've got we've got the payment and now we've got the invoice if i select the invoice boom we're going to imagine now that we're going to get paid now on the invoice so we're going to say okay now we're going to receive the payment i can make the receive payment from that invoice and we're going to say that happens on the 28th we're going to say it's cash let's imagine once again and we're going to put it into the payments to deposit like normal whether it be cash or credit card or whatever that might be a good thing to do if we have a system where we're going to get some payments that aren't going to be deposited directly into the bank account in the same amount we're going to have to group them together so we're going to collect the rest of it this is the original amount of the invoice this is the open balance we're going to collect the open balance 2060 it links or ties to the invoice the receive payment the same form we use to get the deposit as we know decreases the accounts receivable but this time we have the invoice of course to tie it out to we have the invoice when last time when we when we made the but that when we first collected the deposit remember we use the same form but there was no invoice resulting in the credit balance or negative receivable now of course we have the invoice and we're going to receive the rest of the payment on it decrease in the accounts receivable but also tying it to the invoice that is outstanding in the sub ledger and then we're going to put the other side into cash for the payments to deposit instead of the checking account let's save it and close it so there it is so now the invoice is marked off as paid so that looks good if i select it you can track it the the payment has been received it has not been deposited so that's pretty cool that it has that last bit there so we will deposit it and then kind of check that if i remember to check it so everything's i can see the whole process here that has happened very pretty clearly even though it's kind of a confusing and kind of reverse or out of order process to normal accounting cycle in that we had the estimate and then we received the payment before we had the invoice and then and then we made the invoice and we got the rest of the payment and everything's kind of tied together and linked together so we can kind of figure out what's going on because it has a nice audit trail that's that's put together very neatly let's go to the balance sheet run it and check out what happened we know that the accounts receivable went down let's go into the ar the our account and we can see to that the ar account is this the ar account should have gone down shouldn't it have of k the heck posso it's my spanish half spanish half english hey k the k the heck posso k for crying out loud posso a key i think i did a date a wrong date thing so let's go back to the first tab and i could see here yeah i wanted to put it on 228 so let's see if i can edit this one and i'm going to change the date on 228 change the date to 228 okay and then i'll save it and close it and this transaction you're editing is linked that's cool i think it'll be okay and then let's go to the balance sheet and run it again and hopefully now it's correct don't day for crying out loud a star law coat transaction okay so there's the payment boom okay that looks good let's go back and then the other side is in the payment to deposit so now it's in the payment to deposit 2060 so that is good and now of course we can make the deposit taking it out of the payment to deposit put it into the good old checking account at the end of the night because that's a good amount of money we don't want to be holding on to that here one of those people that keep on taking our guitars and looting our guitars might actually try to rob the cash register so let's make that final transaction let's go to the first tab and we'll just make a deposit now so i'm going to hit the plus button we'll say we're going to the bank we've got our armed escort we're going to the bank going through the the ghetto we're going to say this is on 0 228 24 but that's okay we're we've done this a hundred times we've been down so we're going to say there's our 2060 cash deposit now obviously if we had multiple payments of cash we would be combining to them together that's the point of this form so that you can put it in the bank as of what lump sum so you can reconcile if you had credit card payments then you might have another account that you'd have to charge fees to remember which might be bank service charges or something like that and you have to come up with a system maybe it's like five dollars so that when you deposit the money it's going to hit the bank account in the same format on your books as on the banks books so you can reconcile your books to the banks books possibly with the help on the use of the bank feeds but we're not going to do that we're going to close this out we're just we've got a straightforward transaction increasing the checking account the other side is going to be decreasing undeposited funds increasing the checking account that is if we can make it down the block through the hood with our security force so let's do this so we're going to record that we're going to go into the balance sheet run it check out the checking account let's go in there and see what happens so there we made it and so there's the 2060s in the in the checking account safely in the in the vault and so we're going to say then the other side is decreasing the payments to deposit back down to zero as a clearing account should be this is not a temporary account by the way like the income statement accounts it's a clearing account and therefore it should go to zero typically more often than the income statement accounts over here like these ones go to zero after the month or a year we close them out right but this is where we stand we're on the balance sheet this time let's check it out this is where we're at as of now this is the p&l let's refresh it this is where we stand there and let's check our numbers with the trustee trial balance run in the trial balance if your numbers tie out to these numbers great if not try changing the the date range it's often a date issue as i demonstrated i believe in this problem purposefully it minds you just to show you that often it is a date issue and then remember that we have the balance sheet on top of the income statement accounts starting with the assets these are all assets cash accounts receivable inventory investment payment to deposit prepaid insurance accumulated depreciation contra asset tied to the ppne property plant and equipment which is the furniture and equipment that's what the company owns represented in dollars not in units and the claim to the value of those assets are the liabilities and equity the other side of the coin starting with liabilities accounts payable visa the bank in other words and then the government for sales tax and then the bank again because we got a loan from them and then the government again for payroll taxes and then unearned revenue if we had any of that because we owe the clients for payments that they made to us that we haven't done the work for yet and then we've got our claim that being the equity portion assets minus liabilities equaling the book value of the company represented by equity the owner investment similar to what the common stock would be for a corporation owner's equity similar to retained earnings for a corporation and the income statement having income as credits minus the expenses as debits resulting in the bottom line of the income statement net income which is part of the equity section is just showing us the detail on the equity section we can roll it into the equity section which QuickBooks does automatically called the closing process once a year so we can go up to the next year<PHONE_NUMBER>25 run it and we can see down here now we've got inequity everything squished in there this representing the ownership not or the the earnings not for one year back but for the life of the organization which have not yet been distributed to the owners in the form of draws if a if a sole proprietorship like it is here or in the form of dividends if it was a corporation


News agencies from all over the world have descended upon a relatively, well to the outside world at least, unknown Mexican town. They are reporting on a rather bizarre event. It looks like this field has just exploded. Was it a bomb, a deliberate act or some kind of industrial disaster? Well, kind of, but not all of the above. The disaster was the result of a gasoline explosion, caused by what officials believe to be fuel theft on a large scale. Theft that had become pretty common in the country. Today we will be looking at the 2019 Pan pipeline explosion. My name is John and welcome to Plainly Difficult. Background. This is Pemex. It's owned by the Mexican state and operated by the country's government. The name is a portamento of petroleum and Mexico. The company manages and maintains a pipeline network that crosses the country. The company throughout its history has had a multitude of disasters. As such, its balance sheet was so bad that it is one of the most indebted oil companies in the world. It exports crude oil, but it also imports petroleum. This causes issues with pricing, not great in a country with high levels of poverty. The country's GDP per capita in 2019 was $10,450 compared to the USA's $65,100. Pemex's infrastructure was a regular victim of theft, with organised crime perforating the company's pipelines to extract fuel for sale on the black market. Instances of theft followed upward and downward trends of the international fuel prices. The higher it goes, the more petrol finds its way into the illicit market. There was a lot of money involved. As such, the usual organised crime tactics of bribery and strong-arming were used with Pemex officials to inform them of when the pipelines in the country are to be used. Thieves have the local slang name of Cuechileros. The stolen fuel they sell goes down pretty well in the poorer communities as it is significantly cheaper than official channels. The problem was widespread throughout the country, with over 13,000 instances of people drilling into the pipelines to steal fuel in 2018 alone. It was costing Pemex and by extension the Mexican government around $3 billion per year in repairs and compensation to customers. But the powers that be wanted to change this financially draining and excuse the pun form of organised crime. On the 1st of December 2018, Andreas Manuel Lopez Obrador assumed the office of the president of Mexico and one of his policies was to stamp out fuel theft. The plan was simple, guard the pipelines and divert the fuel from the pipes and transport it via truck. Some 5,000 soldiers and police were drafted up for guard duties, but the plan would come with some unwanted issues. You see all of a sudden, starting transporting the country's petroleum needs via truck instead of pipe created logistic issues. Shorted is at petrol pumps, resulted in long queues and hiking prices. Desperation usually begins to sink in when there are fuel shortages. I remember just a few years ago in London we had a fuel shortage and the queues were really something else. This then creates a bigger demand for fuel, which can be plugged by the black market. By January 2019, the logistical issues were really biting in. But luckily or unluckily as it would turn out, one of the country's main pipelines that crosses Hidalgo State had sprung a leak. The disaster. So we're back in the town of Kirlulupan. Just a few miles away is the Pemex Refinery in Tula de Allende and it is being pumped to the port city of Tupan. Transfers are done by pipeline and as such, one line runs through Kirlulupan. On the 18th of January 2019, rumours are spreading about the town that a high pressure petrol pipeline has sprung a leak in a field to the south west. As the news spreads, residents start making their way down to the pipeline with anything that could carry petrol. People took buckets, plastic bottles, watering cans and gerry cans with them to try and capture some of the free fuel. Now the cause of the leak is unknown. Officials suggested rather strongly that thieves were the cause, but there was always a possibility of a pipeline failure, albeit rather unlikely. As the public descended upon the pipeline, 25 soldiers were already at the scene. However, they were not properly equipped for dealing with what some witnesses would claim as nearly a thousand locals trying to get some free fuel. Just to add a note here, the estimated numbers of people was thought to be officially between six and eight hundred. The soldiers, who were heavily outnumbered, were shouted at and threatened with sticks and rocks when attempting to intervene. Eventually, they couldn't stop the flow of people and their officers ordered them to pull back and to not engage with any fuel thieves due to the risk of a shootout causing an explosion and or catching anyone in the crossfire. At around 5pm, a 911 call was made to report the leak, but Pemex chose not to operate the isolation valves as they believed the leak was small. As the petrol was shot into the air, it released highly flammable fumes. Many at the scene were covered in petrol and it would only be a matter of time until pretty much a fuel-air bomb materialising at the pipeline would go off. Disaster would strike just two hours after the 911 call at 10.07pm. The fumes ignited, quickly a fireball erupted, spreading out to the surrounding fuel-soaked fields. Anyone within the facility of the explosion was burned beyond recognition. Needless to say, the death toll was high due to the crowds that had gathered to fill up on the free petrol. Shrapnel from the pipeline had spread out into the surrounding fields, injuring even more. The area surrounding the pipeline looked like a war zone. Just look at this dramatic footage. Flames would keep on being fuelled by the lack of fuel isolation. Even after Pemex operated the isolation valves, firefighters would take over four hours to extinguish the blaze. Dozens of injured were strewn across the burnt fields. Many were airlifted to hospitals in the surrounding areas. Some were even taken out as far as Texas and the United States. The immediate area around the blast site was evacuated, leading to even more people being displaced. The aftermath. So there was a field with over 130 dead bodies needing identification. And this would prove to be difficult as, well let's just say, many were beyond recognition. Anyone who could be identified via face-to-face observation in local morgues was done so. However, others would be identified using personal items. But a significant amount of the deceased would have to be identified by DNA, and this would require a lot of time, leaving many families without closure. Officials, pretty quickly after the disaster, announced that none of the locals that had descended upon the perforated pipeline would be criminally charged. Officials investigating the explosion pretty quickly put forward a theory of organised crime being behind the leak. The cause of the explosion was slightly less obvious. Was it deliberate or not? It's kind of hard to tell. The initial theory was that a static electricity had set off the vaporised petrol. I mean, all it would take would be just one spark. The disaster was a result of the social economic issues prevalent in Mexico. With no cheap alternatives to fuel, many more people than usual had gone to the leak location. Even the mayor, one Pedro Cruz-Frez, would say the disaster was especially bad because the locals acted out of necessity rather than greed, albeit still being irresponsible. Each victim's family had been compensated with 15,000 Mexican dollars, roughly 800 US dollars, as well as having any medical and funeral costs covered. But not particularly the best payout, I would say. Perforations still continue to be an issue within Mexico, and it costs the country millions every year. Which is still not much of a consolation for those who died in 2019. This is a plainly foot production. All videos in the channel are Creative Commons Attribution ShareLite licensed. Plainly foot videos are produced by me, John, in the currently very wet and windy corner of southern London, UK.  And all that's left to say is thank you for watching and Mr Music plays out please.


I identify as trigender. This is my trans identity. And I am a man, a woman, and non-binary. So, you know, take that bar again, man, woman, non-binary. I just take up the whole bar. Here's what I'm seeing.  They're pulled into this gender craziness with the promise that this will explain why you're different. Meanwhile, they're rebelling against God's design. This woman is not a man. She's not non-binary. She's a woman. Look, my goal is not that people would just have peace with their God-given gender, but that they would have peace with God and that through that relationship they would see themselves as God sees them and be at peace with how he made them, that in his family they do belong.


We're going to discuss a bit about the multilayerness of the Athenian landscape, and especially how the crisis has influenced so much today, both the refugee, political, economical, you call it, either way. So crisis has become quite a buzzword for Greece during the last years. Sometimes it's because of crisis. Other times it's after, before crisis. Crisis brought, or crisis was brought. And it's being abruptly used until the very present to define a situation or, better to say, to justify a situation. In the Greek language, the concept of crisis is a multilayern ambiguous one with a lot of emotions attached to it. As Kosolek describes, crisis is the Greek word for crisis as it's rooted in the Greek verb krino, to separate, to choose, to judge, to decide. This created a relatively broad spectrum of meanings. Even in classical Greek, the term was central to politics, and there was also a separation of the word crisis into two domains of meaning. That's of a subjective critique and one of objective crisis. And they were both covered in the same term. Above all, it was in the sense of judgment, trial, and legal decision, and ultimately court that crisis achieved a high constitutional status through which the individual citizen and the community were bound together. But what exactly is crisis in the modern context that we live in? During all of these years, through the media, but also in our everyday commutes, what we often come across with is that we're not dealing with an economic crisis as much as with a moral crisis, meaning that the core of the problem is not the economy, but our belief system, our values, our ethics, us. This has motivated us to try to understand it how crisis has become such a figure's word, a word that has a very specific connotation, a word that has become synonymous to Greece, in a way. And this, in the end, has influenced the international image of the country itself, as subsequently the way people feel when they decide to visit it. And well, this becomes a bit weird when it becomes the reason to visit it. So Guardian recently, you've probably seen it in the news, published an article where a tour of the poor Athens was advertised as a product to potential tourists that would pay a considerable amount to experience the remains of the city after an austerity period of almost nine years. After severe critiques, the newspaper decided to remove, of course, the page, the article that was advertising the tour. And here, for example, you can see tweets from critiques that the end was quite expensive, like 3.5,000 euros was a quite expensive amount. I did apologize, of course, for advertising, but it's quite indicative of the situation of this commodification, in a way, of the poor Greeks. Now, crisis has been accused for commodification and gentrification, but at the same time, crisis has produced opportunities for subverted spatial activism, such as graffiti. Now, we're going to there now. So public writing is not something modern, right, nor something prototype. The history of public writing is as old as the history of man itself, from the caves with archetype depiction of humans and animals later in the ancient city with a writing on the houses until today in the big city with graffiti. There are evidence to prove that there is a natural humor tendency of interfering in the environment and the tendency to familiarize with it, personalize it, make it set limits to it. In recent years, the term has been commonly established as something illegal that involves different aesthetics, means, and motivation. Today is mostly associated with writing slogans or drawing neurons. So you start from this, and you went to this. Of course not, but it's really important to point out that it's, of course, a very different thing, the graffiti of antiquity and the graffiti of today. But in the end, it's a way of saying, I am present. I am here. So it's also important to point out that graffiti, as known today, started as a political movement from the US during the 1960s. Graffiti is mainly connected to the intentions of the subject. So the writers are the graffiti artists, and their values of the subculture that entails. Now, looking today at the situation in Athens, street art and graffiti has become an overwhelming force, an integral part of the city's physical appearance, political slogan, writing, representing a considerable share. For example, here you see the Atalistoa in Agora of Athens, and of course, embedded graffiti around it, acropolis in front of it. Now, claiming walls, a space of expression and resistance, have their own historical relevance in Greece, originating from political activism and interaction between the citizens of Greece. And of course, we're going to refer to this as the previous speaker did as well. So you heard the story. This is a graffiti from a narration of Alex Grinoglos that was killed, murdered by a police officer. Graffiti, generally, the highest densities of graffiti can be found in the central districts of the city, especially the ones where students, marginalized migrants, and more left-leaning people live, Xarchia, Ammonia, Metaxugio, are today completely covered in paint and slogans. Taking a walk through the streets of the city, graffiti has turned the landscape into a representation of a city in crisis. Through the street art, you can easily read the city as a text and become familiar with the struggles of its people. So crisis inspired a lot of parties worldwide that decided to move in Athens as it became a fertile landscape for graffiti expression. And here you can see the famous soul of a famous graffiti artist in Metaxugio. This is not a new phenomenon, as social and political changes have inspired some kind of art in the past in the end of the 20th century, Berlin being the last example. Even an Athenian street artist, Kakaroks, has launched the slogan, Athens is the new Berlin, for which he has been highly criticized. The two cities have been highly compared due to their rich graffiti culture. Nevertheless, Athens is considered a very differential situation in terms of its current economic situation, as well as its multi-layered landscape. Graffiti has also been inspired by archaeology and classical antiquity, where representation of the past became embedded in the real of the urban landscape. Here you can see, for example, a sample of a small depiction of the Parthenon from Barabadi, a graffiti artist. Athens has always been an attractive tourist destination due its glorious past represented by the archaeology. And more specifically, the Acropolis Rock as the landmark that has always dominated the city. And indeed, Acropolis is always the background marketing item in every important political situation, as it represents the national and international image, not only for the city of Athens, but for Greece in general, as it has always been the symbol of democracy. Archaeology in the city, for example, here is Emmanuel Macron and Alex Tsipras in the last visit of Emmanuel Macron. His speech was given in front of the Acropolis. Archaeology in the city is being played and exploited for over 200 years from the very early existence of the state in 1830 until today. Although nowadays, there seems to be a shift. The visitors of the city center, always busted with the tourists around the Sacred Rock and around the area of Plakan Monasteraki, have discovered the other side of the Athenian landscape, a site that is being rapidly altered through the massive developments in order to accommodate this new type of tourism. If archaeological sites, museum, even those that represent the city's modern history, are narrating the formal history of Athens, our suggestion, hypothesis, is that the graffiti are narrating the other side of the city. They show how its residents are experienced and expressing their own history. That is why the production of graffiti the last couple of years in Athens has become the focus of attention. Through graffiti, comments on the economic, the political, and the refugee crisis, as well as polarization are being made. On the walls of the city, the reality is expressed by an artistic trend that cannot easily be found in galleries and museums. In the same walls, archaeology embedded in the realm of the city participates in the context, dialogue between the old remains and the new reality covering Athens. Taking the aforementioned into consideration, we came across with 10 graffiti tours in the area of Metaxuriopsyri and Dexarchia during our two weeks of field work. We carried out informal and short interviews with four groups, and we came to the conclusion that this seems to be, there seems to be an important change towards graffiti tours in Athens, as many of the participants were assuring us about the global reputation of the Athenian graffiti importance. What we have mentioned previously has created the creations of this artistic growth, although the situation coupled with Airbnb phenomenon, which has permitted an original increase of tourists and the famous Athens nightlife, has totally transformed the city landscape. Of course, Athens is not the only one to be privileged by mass tourism, although today is a more alternative form. But what distinguishes Athens? The answer is the crisis that has fueled the influx of an alternative tourism through which both the landscape and the people of Athens are getting transformed as objects of trade. In the end, the touristification of archeology, as well as art and graffiti in the streets of the city, have managed to alter the Athenian landscape and banish its local people from their residences. At the same time, poverty and its reflection have turned into spectacular and consumable products for tourists. If we add to this a real estate industry that exploits and profits from the situation, there you have an Athenian landscape in crisis as a commodification. So, thank you very much. Thank you.


Thank you for keeping us company. Discussion Monday kicks off right now. We are looking at the hulabalu surrounding the referendum question and the BBI. So while Kenya is still plagued by major crisis like rampaging youth unemployment, raising cost of living, corruption and rampant national debt, we are asking who is going to save this ship. Now, back in 2017 and it will begin with you, Rayl Odinga was against the election boundaries commission. He was furious about it, if I could say. And now he has been silent. And then there is this question of referendum where we want to go to the referendum, a part of the country wants for the referendum. Now who will conduct this referendum? Is it not the IBC? And why is a former premier Rayl Odinga not talking about it? Thank you so much, Hilary, for having me. So I think Rayl always plays to what will benefit him at the end of the day. And it's not just even the issue of questions of IBC. As you saw in the embrace team went to Kisumu. Issues were like, we have baby pendo, we have Chris Musando's wife is still asking when will justice come fold. As to the question of the referendum at this point in time, I believe it's inevitable. We also have the Pungusamizigo Bill, and we can see sharp divisions between, maybe not so sharp, between Ruto and Rayla, with Ruto of course being the hustler and the people's... President. No, he's the people's president is for the Pungusamizigo. And we had Baba clearly say that the referendum that's going to come from the BBI Itaungusamizigo, which is to mean he wants to introduce inclusivity. I think Baba is a smart politician, and he always plays to what ends will benefit him. All right. Gojuri, the contract between Rayl Odinga and president Urukanyata, no one knew until they came out shaking hands. And the thing was we are uniting Kenyans. And the question of referendum, we haven't gotten a clear indication that maybe president Urukanyata wants it or he doesn't. But Rayla has been heard saying about the referendum and he has hinted it will happen soon, actually before maybe the end of this year. Now, what's your take on this? Yes, of course. Thank you, Hirari, for having me as well today. Any word that comes from the mouth of a politician is not an eventuality. The beneficial is always there. And it is always planned. Rayla Odinga came into the handshake with various hidden intentions, as you can see because if you take what he spoke in trokana as well as what he spoke at Kibra yesterday seriously, then the phenomenon there is as clear as light. Therefore, for me, it is not about whether Rayla Odinga will instigate the referendum discourse or not. For me, the most important thing is whether the so-called referendum is of an impact to the life of Kenyans. Those people who wake up every day to go and work in the informal sector, those people who work in offices but at the same time pay the taxes but the elite political class of this country takes all the rest of the funds in the economy. So, for me, the issue of whether it is Rayla Odinga or not doesn't matter. I am more keen to see what the referendum will bring to the table of Kenyans and how Kenyans will also receive such news. And for the team that will support a referendum that gives the lives of Kenyans a better impact going forward. And when I weigh both of them because I've heard there is the BBI and the Punguza Mizigo both of them have got their weaknesses and strengths because they will not meet each and every Kenyan in such cold as concern. Let me hear Francis point on this. Yes. All right, Francis, even as we talk about the BBI and the referendum and the IEBC in question who will conduct it, there are, okay, the word has it maybe because majority of the BBI people are parliament. That is. So are we expecting to see the referendum going through the parliament, the constitution change? You let go through the parliament and if it does go through that route what will happen to the electorates? Thank you Hilary for having me today. Well, it's an option that the BBI team has because then we know our constitution it allows us space either to change to go to a referendum or either to change the constitution through the parliament. So it's an option that of course the people pushing the BBI agenda have but according to me it will be a bit hard for the BBI team to achieve their goal through the parliament yeah because I'm weighing into the Punguza Mizigo issue and really you know Punguza Mizigo as far as I can see those people really relate to the common monainchi even just because of their name and the agenda that they are pushing they relate more to the monainchi and well if you see the political game that is playing right now I don't see the BBI team having the majority of members of parliament to push the agenda through parliament. All right Anita we have 16 agendas by the Punguza Mizigo bill and here is the BBI with nine points clearly saying they want to unite Kenyans and to look into the historical injustices. Do you think the Punguza Mizigo is a treat for Kenyans while the BBI is maybe a trickery? Yes I fully support that Hillary because the injustices, the lack of inclusivity, divisive elections the nine point agenda by BBI is a narrative that we've had since we got independence and we've had the truth reconciliation injustice commission we've had the work on reports we've had all this in fact the constitution was supposed to remedy that's why we have devolution today the constitution was supposed to which is also another part of the nine point agenda the constitution was supposed to remedy all these things so I don't believe there is anything new the BBI is going to add apart from taking us back to 207 when we had divisive elections and we had the introduction of the position of a prime minister number two the BBI is yet to table any recommendations they've just said these are the nine point agenda issues that we have we are still consulting yet we've given them 10 billion so we've heard about I think they've been in operation for about one and a half years to maybe two years and we've yet to see anything they're just working around the country but as for Pungusamizigo I am seeing something tangible I am seeing a bill Ekuro Okotendi's team have gone to 10 actually the route according to article 257 of the constitution is for you to initiate what BBI is doing is literally nothing as a food step to the referendum according to the constitution you have to collect signatures which Ekuro Okotendi's team collected one million they collected 1.4 million verified by the IBC and it brings us back to the question that you asked again Rayla doesn't believe in IBC so if this team BBI starts the process according to article 257 will he ask the IBC that he doesn't trust to do the again they count for one million votes so Ekuro and his team collected one for 1.4 million votes they are going to counties they've gone to Nakuru I've seen they in Wasingishu they've gone to Busia they should get 24 out of the 47 counties that that we have then after that the bill goes to parliament and you mentioned if BBI will get support from parliament it may but it still has to go through the county assemblies so I don't know and and it's worrying because now we are nearing the general election at what point will we have the referendum will the contents of the referendum also have the questions that you're bringing on board about the IBC are we going to to remember IBC as it is constituted currently it's also unconstitutional because you remember Roslina Combe we have Koninkada the commissioners are not there doesn't have gender parity but they argue as long as they are three constitutionally it's a full body it cannot because according to the constitution still even when you go to gender two-thirds gender rule it's still unconstitutional so for me if BBI BBI is trickery it's to please a few people and it is actually the way the deputy president puts it it's a dynasty thing the common monanchi can simply not relate as to the Punguzami Zigo bill we are wondering why we have all these legislatures on board we are wondering what they bring to the table we are wondering how is it benefiting to the monanchi and we are seeing everyday things are chaotic so we better have a better way forward through Punguzami Zigo and Konjuri it's clear at some point here I've heard you on several occasions and I've seen how you react on referendum but now things seems to be moving very fast what's your take in the current state of the question of referendum should we have it and the BBI is it helping anyone you see of course both teams that is the BBI team and the Punguzami Zigo as I alluded earlier have their weaknesses and truth be said we look at the points that the BBI will seek to give to the people as well as the points that the Punguzami Zigo have given to the people and I see a situation whereby there will come a time when both of them will have now to sit down for a national discourse so in essence both of them are going nowhere as far as I'm concerned so they will have to come to a convergence and discuss pick those points that benefit Kenyans and also if there is a question of inclusivity define inclusivity in a more logic manner than to say that you have to create the positions of the prime minister in order to make inclusivity possible whereas we have nominated positions we also have appointed positions to the cabinet as well as we have the registrative positions in parliament so at the end of all this political tasu I can predict and at least the last time I checked the last prophecy I made came through this one to we will come through and history make no mistake history is on the side of Kenyans and Kenyans are not interested in all these things that you are seeing in political Alice in those assemblies and in the high cream of politics so at the end of the day if a referendum is going to happen then both the Punguza Mizigo and the BBI will have to come together and agree or else they will go back with their proposals to where they came from but at least from the president side he was very honest he gave his reasons as to why he brought this country together it was not a political card setting for Raila Odinga or Rindibodh Yelz he also stated during the Matthews Barrio on Saturday that he is not interested in garnering or looking for any votes but his main mission was to save this country from that political animosity so going forward the president will not be blamed on this history will be rough on the side of Raila Odinga and if what he said in Kibrai something to go by then who are we than to tell him right in the eye stop playing with our minds yes now the friends is for most of the politicians that feel like a referendum will unite Kenyans maybe because of the handshake or something else but do you agree with them um it's unfortunate that Kenyans will sit there and let politicians decide our future well right now it's unfortunate again that it's the politicians who are running the referendum agenda hey this constitution is ours as Kenyans now whether a new constitution is the one to unite Kenyans or not I really think that is not the point if Kenyans really wanted to unite yeah it's up to us to leave our bad manners in terms of violating the constitution the way it is yeah because you can remember in 2010 we were so happy at Uhuru Pak yeah we were so happy inaugurating this constitution that we have well it's less than 10 years into it we already want to change it what guaranteed we have that if someone gets a prime minister seat and this other one gets a deputy prime minister then that is the definition of inclusivity I think really referendum is not the answer to the problems that we facing as Kenyans in terms of ethnic division and all that all right just to add something and very important the people of Kenya should work very hard to put democracy on a farmer footing by pursuing the concession of defeat by elections losers even in the wake of closely contested elections the problem is not our constitution when we speak about mantas of inclusivity the problem has been that certain candidates get into elections with the mentality that they have to win and if they lose then that election is lead therefore going forward and I wonder why Kenyans also give these people space to exploit their minds and reasoning we gave ourselves a constitution that was supposed to guide us and going forward we have what we have seen as challenges is the constitution is it really the creation of positions or it is affirming the freedoms that are enshrined is the constitution and the social contract as well as making sure that public policy is working on the side of Kenyans all right now as we wind up Anita I want to maybe finish with you on this while Kenyans may never or will never understand what went on in the Harambe House until they saw the handshake and what we Kenyans we were told about the uniting Kenyans now do you think if we would have a referendum today would legitimize the closed meeting President Orkinyatahed with Reilo Dingo to be honest the meeting between a president and an opposition leader I don't see anything to legitimize about for me it's a simply a meeting and in the words of my mentor it was more of a handshake and check miguna miguna that is so from where I stand I believe actually unfortunately the referendum is inevitable but if I want to have it my way the 2010 constitution is perfect as it is the problem has been the implementation the problem has been governance the problem has been politics because if you look at for example simple matters like chapter six of the constitution on leadership ethics and integrity if this were implemented the DPP the ESCC would have some footing but as it is we are just seeing the showdowns today our governor especially when Tito is arrested today he's given a court order he's saying he can operate his office anywhere he wants I mean things of this nature yet the court I mean what mode can we add to the constitution to if anything for me I believe let's strengthen the implementation let's push the judiciary more for example by setting the precedent if you're arrested today on cases of corruption within 21 days you're tried and you do not operate in your office but saying that I mean not every issue is a matter of legality sometimes we need to operate as he said under the social contract where we believe the government should do it's part and me as a taxpayer Francis as a taxpayer and Gojiria as a taxpayer gets value for his money so for me 2010 constitution is perfect all right very fast Francis your final words less than 30 seconds please thank you mine is just to ask Kenyans and especially the young people let's scrutinize each and everything that politicians bring away this is our country let's not inherit a country that is divided because of few politicians okay Gojiria final words briefly yes I I've just state something that was stated in the 20th century of course by the most virtuous what I'm leader then Winston Churchill that let it be in the long years to come not only the people of this country but citizens of the world wherever the bird of prosperity chaps in human hearts look back to what we've done and they will say do not yield do not despair let us all march straightforward with courage as brothers and sisters under the sun thank you Anita I wanted to conclude without you but I saw you react what you find final words on this no I was that shocked he is quoting Winston Churchill and we have Muguna but it's okay in Gojiria I'll introduce you to him thank you all right all right ladies and gentlemen many thanks for coming and sharing your comments and your opinions in regards to these they have been my guest of Francis or the end of Gojiri Kariuki and Anita Kirote coming up next is why Masha Riki I'm sure you'll be very much please stay tuned I'll be seeing you again on Monday next week until then have yourself a good night my name is Dereva Hillary


Ladies and gentlemen, welcome back to another episode of ToffeeTVUSA. My name is James Boyman, joined as always by my co-host Ryan Williams. And we're here to talk about Everton as always, but more specifically Everton's newest managerial appointment, which has been all the talk of the town over the last week or so. And let's just get right to it, Ryan. I mean, we've got some thoughts on this. We did a pod about Rafa shortly before it was officially announced. But I think having let it sit, let it stew for a little over a week now, some more insights have come to light and we're going to just get right into it here. Yeah. I don't feel any better about it. I wish I could say I did. Yeah. I think I think it's important. We have a slightly different take probably than I think those that grew up, you know, as little kids dealing with fellow Liverpool fans. I think that's something that that conflict has felt all the time. And Rafa was a big part of that team. And maybe we don't, I mean, I do a little bit, but maybe don't feel that as much as maybe some of our English brethren. And I think as a result, and maybe a little bit the mentality to the North Americans a little different as well, too, I think we have some other concerns about the direction of the club. And maybe that's related to what we're used to seeing in terms of how North American sports are organized. That could certainly be part of it. But it's just, I think the hiring process itself and some of the quotes by Mishiri as well as some of the angles and how the athletic reported on it and some of the names thrown around, I think kind of puts us in a place that I think you and I, we both talked about this a lot are not entirely comfortable with. So maybe let's start with Farhad Mishiri. He said some interesting things to talk sport kind of right after the hire. Yeah. And I think it was important for Farhad to come out and make some sort of statement. Now, the fact that he did may not put very many people at ease, but essentially he went on talk sport and he said, look, I'm the biggest fan in regard to Everton. Oh, yeah, I've reacted to most cases ahead of fans when there was discontent. I think when there were rallies and banners against Martinez, I acted when I wanted to get David Moyes and there was protest. I didn't take him. That's pretty telling, by the way. He wanted to get David Moyes. Yes, I don't remember that being the narrative. But anyway, continue, please. And lastly, and this is in regard to Rafa, he says, but I think this is the case where the connection is a very distant one. He's a professional, dedicated manager who gives his soul to every club he's been to. Not really our concern, I think as much, you know, the distant connection and Liverpool manager. Again, I don't know if I don't know if Farhad really gets it, frankly, in this particular instance, because it's not just that. It's no, but it is. It's more than that. And we're going to talk about the more than that. But I think in terms of the most vocal and visible angle of protest has been, of course, the Liverpool connection. That's true. Yeah. So he has to address that directly, agree. Sure. So he's not crazy to do that. But I still, after hearing what he said, and well, let's just talk some of the actions, you know, the athletic reported a couple different things. You know, they kind of continued this narrative that Mashiri preferred a name in theory could quickly get Everton up the table and challenging where the actual words that the athletic wrote. Certainly a big name. Ken Wright, once someone who understands the club brands building a project over time, you know, that to me right there is a conflict and a concern for me. And then let's think about some of the other names that were talked about.  Grand Potter was discussed. Galtier was discussed.  And I understand there's some big names there. And maybe that's there. And maybe that's the point of commonality here. But I mean, any of those guys play even all that similar to each other? Not that many of them. No, there isn't a whole lot of continuity in Everton's managerial appointments. What does that sound to you? You know, what's your reaction when you see that? Because I think I feel the same way you would do is it just kind of it begs you to start to ask some questions there, of course, right? Yeah. And to be fair, I mean, you look at those three priorities wanting a manager who can win quickly and move us up the table fair, wanting someone who understands the club. Obviously important when the fan base is as connected and the club is as connected to the community as Everton is. Sure. And I think most importantly, brands bringing in the long term perspective of, well, look, it's all well and good to win now. But you want to set yourself up for long term success, because that's really the only way Everton are going to achieve the heights that we want them to. But it's really hard to find someone who checks all those boxes. And so you have to compromise in some sense, regardless of on any of these guys. But you would still hope to see some sort of high level vision for the club that trickles down and translates into the managerial appointments that we make. And yeah. And I think that's what has me a little more frustrated and perturbed and has me concerned for sure. You know, to me, I remember when Marcel Brands was hired and I posted something on Twitter to that effect where he at the end of this video is first interview Marcel Brands. I recommend everyone checking out because I think it's important. He talks about the requirements for the Everton manager. If you recall, technically, Silva has not had not been appointed yet. A modern coach to match Everton's vision. Now, I got me excited. I was like, yeah, you know, we're we're paying homage to the old.  I think it's paying homage to the past, but like thinking about the future. So, yes, modern coach to match Everton's modern vision. They work within the structure of a director of football. That's a modern setup. I think that's really important. They have to accept that they want to work with younger players. That's what brand said makes sense, right? Because we can't Everton can't afford ready made prime players. You know, we can't. We just don't under financial fair play do not have the revenues of it. So we got to buy the guys maybe a little bit before then let them develop.  We need to improve in that way. And then creates the environment for the longer term, right? That's more sell brands and that's that's your director of football. Now, ultimately, though, I think there's a little misunderstanding. I think a lot of people think that the director of football's job is to establish the playing identity. To me, the identity of the club is what it is. I mean, that's just something you got to tap into. The more you tap into it as a club, as a business, because I think of that identity is almost like a brand. The more energetic fans get, and it's not just the identity too. It's the vision, you know what I mean? It's going forward. That's why I use Bramley Mordok as an example. It's it's the modernity of it, you know, like moving into the 21st century type thing. And that's exciting.  And then, I mean, for me, how can you have a strategy to go forward? And we've got to be a little more precise and better than the other clubs because we don't have the revenue, right? How can you have a strategy and then a plan to achieve those objectives inherent with that strategy if you don't have an identity and a vision? I mean, that's all got to be consistent. The director of football executes and finds players for that playing style. The playing style is part of the strategy. That's a derivation of the identity and the vision. And when I see all those names, I don't see that. And I think in particular, if we go through Rafa's history a little bit, if those are the things that we said, right? Modern coach works as a D of F structure, wants to work with young players, creates environment for longer term. I'm that's what I was bought in on. I'm a little concerned that Rafa Benitez doesn't do that. And we should walk through his history a little bit. That's kind of the game plan relatively briefly and touch on a couple of those things. Because in his first interviews, he talked a little bit about that, you know? Yeah. And just before we get into Rafa's history, because I think it's it's pretty illuminating to really understand kind of the full, full context of his career for those that maybe aren't super well versed in the last decade plus of football. But I think it's so key to just emphasize that the identity, vision, strategy and plan, this isn't like a plane, right? It's one thing downstream from the other. Yeah. When you're talking about the athletic article and they mentioned, you know, you've got brands with one idea, Mosheery with one idea, Kenright with one idea. Those three are all on the board and there doesn't seem to be any sort of well, the prioritization is Mosheery is the top dog and he what he says goes. Yeah. And so it doesn't really fill you with a whole lot of confidence that there is that sort of tiered structure in place. Yeah. It's concerning. And I think it will have after effects that are problematic and already really has no matter how good you are. And you don't see it at some other clubs, too. And I think it's OK that Mosheery makes the hiring decision. I agree. But he's got to be the one that lays out the identity and the vision. Now, how much interface he does with fans? I think we're at the ground level ever since very good at that. But I think at the top level, just feel like there's maybe we're missing some tricks there, I think, at a minimum. Anyway, so let's get into Ralph's history, because I think it's interesting. And the type of coach he is doesn't quite agree with some of those other guys. But it is an interesting history. A lot of people don't realize he started out as a player. You know, he heard himself at the U-19 level with Spain and really kind of ruined his playing career. He ended up starting to coach at like age 26 for Real Madrid staff. He grew up in Madrid. His big break was really the Valencia hire. Yeah, exactly.  But he did it was a big break for him, but he did improve their league position in one two out of three years. So kind of this is a similar trend to what we'll see further on in his career. But in some sense, riding on the coattails of those who came before him, making improvements, no question about it, but benefiting from work that had been been laid before him. And look, everyone needs a little bit of luck.  But this is where the example he gave to talk about his relationship with direct I've worked with directors of football. Well, it seemed like he had a little conflict as well.  He's a former Valencia player. He was the original sporting director that was over top of Rafa. And I think they got along OK. But Suso Picharch is the guy who he who replaced him. And Benitez had all sorts of issues there with him. But to me, just in general, this isn't evidence that he gets along well with sporting directors. I mean, they both actually left after 2014. And I mean, a lot of people sided with with Rafa as opposed to ownership. But everyone knew there was a rift between Benitez and Suso. And so to me, that's not a good illustration of someone capable of working within that structure. He already has this reputation of being a little bit of a control freak. So to me, that's a little bit of a red flag. But anyway, so let's move on to Liverpool. I think most people know his tenure there, you know, kind of started out. He couldn't keep Michael Owen, but signed a bunch of new players. You know, he won the Champions League first season. And again, there was some fortune there involved in it. But, you know, you got to give him credit for doing it. The one thing you notice is he turned a squad over very quickly. And that's kind of where his reputation was of not being a superman manager. I mean, I remember he replaced Jersey Dudek like the second the final was over. But he dealt with some ownership changes there, too. You know, Tom Hicks, we all know American owners both times, too. New owners complained about getting backed by them. I mean, they thought he was going to get fired at one point. He didn't serve, didn't sign an extension. I mean, there was a lot of complaining, right? He does not give you the feeling warm and fuzzy that he's going to be the yes or type yes person, maybe the most sure he wants. No, definitely not. I mean, it's a theme throughout his career. And we'll continue to talk about it. He's been, he's had no qualms about going to media to voice his displeasure with not getting his way or not anything backed. They're Alex Ferguson. I remember that famous press conference where he just rattles off all the. Yeah, exactly. So then he went to enter. I thought a lot of people maybe thought he was crazy for for taking over for Mourinho's ridiculous, trouble-winning team. He did win the Club World Cup, which apparently was a big deal for them. But, you know, in the league form, wasn't great. And sure enough, what happened? He was removed demanding to be supported in the window. And look, he did have a ton of injuries there. But I mean, come on, man. He lasted a couple of months, you know? So I don't think we can look at that one as a victory. And then he took a little bit of a break and sure enough, he moved to Chelsea, which the fans were not happy with. Fans were not not pleased with Rafa. They were known for singing. You're getting sacked in the morning at home matches to their own manager. I was reading another really excellent athletic piece with some comments saying, you know, there were banners actively out against him. And despite that, I mean, he almost he achieved success with them, despite never really winning over the fans. And Chelsea fans can be hard to please to save the least. But again, I think it's just an example of perhaps his personality, not making him always the maybe best man manager, but also most agreeable to fan bases. Yeah. And look, you know, he did all right. You know, he got him in the Champions League in his interim tag, which I don't think he ever liked. Won the Europa League and he moved on to Napoli. And Napoli is a very interesting one, too.  And the fans were really excited about it.  And he won the Copa, too. So it wasn't like their first trophy in forever or anything. Sure enough, Rafa came in there and it was his way or the highway. And you get a little that, too. Like when you hear Stephen Gerrard, some of the ex Liverpool players talking about it when it was time for them to go, they went and insisted on playing a 4-2-3-1, even though Mazzari really played a 3-4-3, played guys out of position. He finished third in his second year. He dropped out of the Champions League spots and but magically moved to Real Madrid, but really, if you look at his transfer business, it's amazing. And we're going to get into it later and we do our full squad assessment. I mean, he turned over a vast majority of the key players for Mazzari in two years. I mean, it's pretty dramatic stuff. So I think that's also a theme, you know what I mean? I think that very much is a theme. And then you look into kind of the transition into Madrid, he got a chance to do some recruitment there. But I think the story there was more one of man management, don't you think? Most definitely. But, I mean, again, you look at the Madrid, he did well, numbers wise. They scored a lot of goals, scored seven more goals than Barcelona. And like no one finished with many goals. I feel like no one else is over 30. They scored 47 goals in his tenure there as first by a mile. But he's still in third. But the fans hated how they were playing. I mean, that was a big part of it. Yeah, Ronaldo hated him. Hamas is known to have not been a fan, which I think he said he was out of shape. He's constantly on about fitness. So yeah, that's it. And I mean, Moshear needs to know that if he's making that call. And see, to me, that's a conflict because it's kind of like Moshear knows what a financial boon Hamas Rodriguez is and how much attention he's given to Everton.  Can you? I mean, absolutely not. And then you look at huge risk and you think about it is a risk in terms of Hamas, who's obviously the biggest superstar Everton have had, maybe ever. But then you think about some of these other players and you think about the managers and I'm looking for the silver lining here while you can be glowing you to go full doom and gloom. But there has been this kind of undercurrent ever since Everton have come into all this money under Farhad Moshear that the players don't need to be need to have a little more discipline and rigidness in their training regiment and a little more organization. And you can't just coddle them and tell them to just play a little to get Carlo there and expect them to get the best they need instruction they need on the field management. And that's one area where Rafa, if you're looking for the bright side, might be able to bring some of those attributes to the Everton squad. I agree with that.  But he was known to be really, I think, well regarded by the players. I think somebody was very specific and Rafa is going to be really hands on him. You've already seen some yearly training sessions. He is out there. You could tell they're already trying to play his vertical style, too. It's very interesting the way he's changed up some of the drills already and again, they only let you see so much. But hopefully we get a chance to maybe see a training session or something when they come in Florida. I think that would be really, really interesting, which we'll definitely report back on. Yeah.  I mean, you don't need to tell Luca Modric to stop using the outside of his foot. You know, that's the famous one, you know? And then and so look, he took over at Newcastle late. He couldn't save them. He actually had some bad results in terms of, you know, unlucky. But again, his whole tenure there in Newcastle. You got to give him credit for sticking with them when he went down and then went back up, you know, got to give him credit for that. But, you know, constant complaining in the market. You know, he started playing at four, two, three, one, eventually kind of moved into a five, four, one. And, you know, he let a lot of talented young players go, even though I know it was sell to buy. I mean, some of these guys like Tony and Armstrong and, you know, there's some pretty talented guys and I guess there's some reasons for it. But he doesn't necessarily his recruitment didn't lend itself to older players necessarily, but it was certainly mixed bag. And then I think questions should be asked about his move to China. Yeah, I mean, you've you've raised this point many times. And I think it's a fair one. Look, it's there are two sides of this. I know, you know what I mean? I'm not trying to be overly cynical here. No, but you start and you look at a manager of his pedigree. Well, to say that he wants to go to China to work on a quote unquote project seems just a little farfetch. Yeah, failing dimension. They're paying you like 12, 13 million pounds a year. And again, I'm not suggesting in the press conference to say, I'm here only for the money. And that's not what I'm saying. What I'm saying is that the offer was outstanding and it showed a commitment. I mean, you could be a little bit honest here.  I know sometimes big time managers say this, but, you know, you kind of we're asking questions. And I think this one's hard to paint all that Rosie. You know what I mean? I mean, yeah. But I also think it's it's hard to like extrapolate a lot from because it's such an anomaly in terms of the rest of his career. Yeah. In that covid hits to you. That's just right. Covid you're if you're getting I don't know what he was making a new castle, but he presumably got a huge raise. And even though his family is in the UK, at some point, you know, when you're anyone's looking at a new job, you're going to weigh the salary, you're going to weigh the benefits, you're going to weigh the location, the situation with your family. And I think it's at the end of the calculated decision. And if you decide that, look, if I take this job and work for a few years, I can set my family up for forever, basically, or for a very long time. I wouldn't begrudge him for that. But I would also maybe scratch my head and wonder truly about maybe his level of commitment, I guess. Yeah, he says he puts his heart and soul into everything. I mean, that's fine. But ultimately, I view him as me's in China. Like he didn't have a tremendous amount of options at this point. Some scuttle, but some Italian teams were interested. I mean, he's been out of work since January. There have been a lot of job openings since then that have come and gone and been taken. So it gives me some semblance of idea that he wasn't super in demand. So why Everton? And I think he's making a decent wage here. I'm sure he views this views this as his way back into the fold. I don't care about continuity, you know, either. I mean, I do care in terms of how it lends itself to recruitment. But, you know, to me, I don't know if he's here for the long term either. And I don't really care at this point. But I think it's fair to say there is kind of a narrative that could be said that this guy's taking the money. It's convenient for him and it's a way to get back into it. And maybe he doesn't care that much about Everton. But look, I mean, people are going to have pride and do their job. He's a professional. So I got it.  But I have no doubt he'll give his all. I suppose. But but either way, either way, I think still, when you think about all that and all he represents and you go back to those things that we just went over kind of before with France, I think that's really capturing why if we thought that's what the identity was in the vision of Everton going forward, I don't think he matches that vision. And for me, that's why I'm frustrated. Like Carlo Ancelotti, I could totally buy is an anomaly. You know, he's to get even him and have access to him. Do you say no to Carlo Ancelotti? Absolutely not. You can't know. And he said a lot of the right things. And I guess you could even make a case of the recruitment in the summer. Hamas was cheap, you know, and older. Alon, maybe he just felt like he was willing to spend a little money on one more older guy to provide leadership so that he could facilitate the buying of younger players going forward. So to me, I was still holding out some optimism that Carlo didn't represent a win the now thing because Everton's going to take some time. So I bought in a lot of the things he said and was kind of waiting for the summer and recruitment to see if it. Right, right, right. But this is, I think, why the Rafa decision kind of threw me a little bit. So let's go back to those things again. So Marcel Brand said modern coach to match Everton's vision.  Like when I think of modern, I think of now in the present and leading I guess the football, tactical and innovative world. I just whether he is or not, whether he still can. I mean, is he represent that? I've seen you debate ad nauseam, even the definition of what a modern manager is. But I think I think your your definition of essentially someone whose current practices are slightly ahead of the curve of what's what's in vogue at the moment in the game. And to me, Rafa is a guy who's played a very similar system pretty much since he's been a senior coach everywhere he's gone. And it's a compact, defensive and quick counterattack style, which, look, Marino has used it effectively. Plenty of managers have utilized that style to a great effect. But it's I don't think it necessarily in line with what's been vocalized by the higher ups at Everton ever since Mushiri came in, right? We wanted to play an attractive style, potentially an expansive style as well. That's not Rafa style point blank. No, it's not. So I wouldn't say I'm not saying he's a bad coach, but he doesn't represent symbolically a modern coach to match that. I mean, Red Bull, Leipzig, can you see Rafa coaching? No. Right. But that's the point. They have a strong brand, a strong identity. They wouldn't choose a coach like that. So that's, to me, a concern, you know? And then, OK, works with the director of football, the structure. I think he quoted Valencia as being the one time he worked with them. I don't see that as a great illustration that he's comfortable doing that. And he's known to be a tanker or control freak. So to me, I think Jerry's still out on that one. I would say my first impression is no. Yeah, I would agree. And I really think this is probably the most important aspect of the Rafa hire is what is his relationship going to be with Marcel Brands? Because you mentioned you don't care about continuity and you shouldn't have to care about continuity in management when you have that top-down vision and you have continuity in the recruiting department and you actually have someone who's in charge of, well, guess what Marcel Brands? You have to look at the five-year plan. Rafa can look at this year and what he needs to do to make the current squad better and what needs to be implemented. Now, if you have those things colliding and all of a sudden, you've got Rafa ripping up trees and selling half of our players in a summer, could be good, could be bad, but could also be detrimental to the long-term objectives of the club. Yeah. And so like I think of the other two ones wants to work with young players. I mean, that the style of play kind of dictates that a little bit, too. Red Bull, as again, is my example, you would bring in young players there. It's part of their kind of mantra, you know, the disrupter. But also the style of play requires tremendous fitness and athleticism and being very active.  I don't know. You know, Rafa was only at Liverpool for a while. I mean, everything else has been relatively quick, I guess. But anyway, I think the whole point, though, is really it lends itself to concerns about recruitment. I mean, you're recruiting from different styles of play over and over and over again. So you're naturally left with some players that aren't going to necessarily fit the style. And I think it's a problematic one.  We have some, but I wouldn't say we're overly athletic. And that's why the recruitment is really important this summer.  But just athletes that maybe don't have the ability to play in a good possession type, maybe modern, even counter counter pressing or high presser type of offense. If Rafa leaves in a year, we're stuck with again another mishmash of people. So like to me, there is some saving grace here. So in theory, in theory, if Marcel Brands keeps an eye on that vision and sticks to it, you know, and make sure that the recruitment at least guys are well rounded enough or versatile enough that they can maybe adapt to another manager. I don't feel quite as concerned, but how can you do? I mean, you can't just keep going back and forth. It's to me, it is evidence that we do lack identity. We do lack vision, and certainly we're not implementing those things if we have them in a consistent fashion. And it makes recruitment very, very difficult. So some of the players I think will respond to be very happy and very, very effective with Rafa, but some of the guys that have been effective in the past, there's just no way. Stylistically, it's it's different. It's just, yeah, a square peg round hole situation. And look, there's plenty within the squad that I think both of us would be more than happy to see the back of and never see play for Everton again. But there are some some good players in here that even Carlo wasn't able to really get the best out of or utilize in positions that that would benefit them. And we're going to get way into that on the U.S. on American toffee podcast when we do our squad assessment part two. But I guess just in terms of kind of end of the road on Rafa, we always said, regardless of who the manager was, we've been saying it all season that this summer would be pivotal and would be kind of the tell as to whatever 10s real long term ambitions are. And so once we see the link start rolling in and players starting to sign on the dotted line, it's going to give us a lot of information about how Everton really plan to operate with both with Rafa and what Marcel Brands exactly is expected to be doing. And no people are ready to to write off Marcel even now. But I don't think it can be understated how important it is that he asserts himself as the director of football and starts to lead in every regard in terms of transfer business. And it's going to be interesting. Hopefully they can forge a good relationship and we can at least have recruitment in a way that's intelligent this summer. And look, Rafa's inherited a team that had 59 points last year. This is not a lost cause. This isn't a terrible team, even if we played some flat football, but make no mistake to this whole idea that while he plays like Carlo, no, he doesn't Rafa's counter attacking sitting back style is more aggressive. It's different. It's very well orchestrated counter attacks to these things are designed. You know what I mean? And they practice that way. So I think from a tactical standpoint, I think it will probably be better and more efficient, more effective. My concern, though, Hamas and the number one test for Rafa immediately is, can he keep the talented guys here immediately? If Hamas goes, if Richarlison goes, it's going to be a serious transition year unless they can just pull a rabbit out of a hat in the recruitment standpoint. And that's just too much turn over to deal with when we already have a whole right side to replace. But we will get into all your recruitment needs position by position. We'll talk about Rafa's old recruitment, who he's brought in, what type of player he wants at every single position of need. In incredible detail on the American Tafi podcast. But I think we've knocked everything out at least for now here on Tafi TV USA. Amen to that, Ryan. Yes, thank you, everyone, for listening to this episode and watching this episode of Tafi TV USA. If you're not already, for whatever reason, subscribed to Tafi TV. Hit that subscribe button. Hit the like button on this video. Leave us a comment. We'd love to hear what you thought of this episode. Otherwise, we'll be with you next time. And until then, up the Tafis.


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