Hello and welcome everyone to People's Health Dispatch. This is the first interview that we are going to do in a series of videos and interviews covering the Executive Board meeting of the World Health Organization, taking place from 30th of January to 7th of February. So there are a lot of many, many issues which are being discussed at this meeting and which are of importance for public health and for people. But there are certain things which are really core to WHO and its functioning, which actually impacts everything that WHO does. And one of them is the financing of WHO, of course. So over the past few decades, we have seen that how there have been problems with funding of WHO and WHO has been looking for more and more financing. There have been attempts made to address this problem. And in this meeting as well in the Executive Board, there are three reports which are going to be discussed. And so one of them, a couple of them are the regular reports which talk about the regular funding and where how much funding is being allocated to which program. But there is a third report this time which is very important, which is going to be tabled, which is on sustainable financing. And it is talking about something new, a new proposal, which is replenishment. So we will talk about all these issues and also look at in the end what are the solutions to certain problems that WHO faces today. So today we are joined by people who really have been following these issues for a long time and throw some light and give us insights on these topics. Dr. Andrew Hamer, who is a senior lecturer in Global Public Policy at Queen Mary University of London. We are also joined by Dr. Gargi Telagapalli, who is a medical doctor and a public health expert associated with the People's Health Movement. Welcome, both of you. And we are really delighted to have you on this very important topic. So Gargi, maybe first I will come to you. And if you can just in very simple terms unfold and tell us a little about the funding of WHO, the assessed one and the voluntary funding, what does that mean? And where does WHO stand with all these things today? So the crisis that faced by every United Nations organization to an extent is the crisis of funding. And the crisis of WHO, like any other United Nations organization, is related to funding. And this despite going through a pandemic, we seem to be not realizing the importance of organizations such as the World Health Organization. And this constant underfunding has undermined the work of the World Health Organization, but also puts a doubt or question on the legitimacy of the work of the organization, which to an extent is a very unfortunate situation because we have realized all through this pandemic that the most important organization that needs to be coordinating the health and issues of medicine, science and public health is a World Health Organization because it's made up of its member states, which are countries. What we see here is, despite being in a pandemic, the amount of money that's being given to the World Health Organization, we are looking at a budget of around $7.5 billion. Earlier, they thought that they'll be able to raise a bit lower, but they have been able to raise a bit higher last year. This was in 2022. So what we see is, they are looking at financing almost $7.5 billion when they actually budgeted themselves for $6.7 billion. I just was looking at some budgets before coming here. The marketing budget of Procter & Gamble for 2021 was $8 billion. Similarly, some sort of similar values where Amazon was spending around $4.85 billion. Unilever was also spending something like $4.74 billion. So what we are actually seeing is the World Health Organization, which is supposed to be coordinating the science, the medicine, the public health of the world, all the countries together, seems to be running at such low budgets that actually are equal to the marketing or advertisement budgets of large corporations. So that's a very unfortunate situation. And if you compare it with something like the National Institutes of Health of the US, they have a budget of around $45 billion, which is for a single country. Of course, they do work outside USA. But still, so what you're seeing all these numbers that are being provided to the World Health Organization, if I can say in very simple terms, are peanuts. So they are being given very less amount of money. And that amount of money also comes in the form of tight funding, most of those types, or let us say, non-flexible funding, where the donor is saying that this is the work you need to do and this is the work that I want to get it done through your organization. And somewhere, large portion of this fund seems to be going towards non-controversial areas, which to an extent health emergencies. And polio, last year we have seen, suddenly you saw Tel Aviv, London and New York have polio samples being found in their sewerage. And immediately, they start pumping in money for this program. But what you see is the difficult areas of working on social, commercial determinants of health, looking at the effects of industries. In particular, during COVID, we saw how patents were creating barrier for access to vaccines and so on. This sort of the work on these controversial areas, which are equally important, doesn't really happen. And do note that WHO is actually a technical organization, which predominantly was created to provide standard settings, scientific work, as well as technical guidance to countries. So this sort of work is taking a bad backseat, unfortunately, due to the kind of funds that are being given. So maybe just briefly, we can also talk about the historicity of this problem. It is not a new problem. It has existed before in 70s and 90s. There was a freeze of funding for WHO and the rich countries. They have played unfortunate parts at times. So maybe in brief, if we can throw some light on that also. Historically, there has been a freeze from, I would say, from the 60s itself on different United Nations organizations, from the Congo crisis and so on. But when you see, you see it has only gotten worse, where countries have won, they have, from the 80s, they have really not paid or increased funds. And when they increase the funding towards the World Health Organization also, it is usually around 3% once in a couple of years. So this is kind, it almost doesn't even cover the inflation rates. And the second thing is, there is no guarantee that the next year, the same country is going to provide you. So you have a situation where you really don't want the WHO to be doing certain kind of work, which doesn't question privatization, which doesn't question the kind of neoliberal understanding of health. That health is not a human right, but it's something that needs to be purchased in the market. So what it has also done is it kind of has captured the policy making space all over the world, wherein WHO also to an extent, because of these pressures, has opened itself up to various players who have their very different understanding of health. For example, the most often discussed organization Billion Melinda Gates Foundation comes with very biomedical understanding of the issues. Nobody is questioning biomedical, but the equity of it, understanding that there are magic bullets is one thing. We have seen from the early 2000s also various organizations have come up, which are kind of doing parallel work. And like we say, the WHO office actually around the corner, there's another building where all the bigger organizations stay like GAVI, Global Fund and so on and so forth. They say that the actual decisions are usually taken in the other one. So what we see is the work of WHO seems to be slowly getting diluted, which is an alarming situation for everyone, because the Global South doesn't really still have that sort of capacity by itself. Not all the countries, I wouldn't generalize it, but don't have the kind of capacity to still understand or work on the policies. And what happens effectively is they look towards WHO. WHO is in a very tight situation. It's both equities, regional offices, country offices, all of them are, their work is kind of scaled down. As far as technically, you might see staff, you might see a lot of response during health emergencies or until recently, you would see almost one third of the budget was on polio response towards polio myelitis. So polio is a clear case wherein from the 80s, almost one third of the budget of WHO was going towards this particular issue. And the issue has never got solved. Actually, it's still continuing. So this fund or contributory crunch has led them to work in silos in very vertical veins on some of the diseases. And this is a cutting across not just polio, but every disease, looking at diseases in vacuum and not really discussing or forcing countries to work on social economic issues. Thank you. So taking on from the influence of Gavi and Global Fund, Andrew, I come to you. I think these are the organizations who have informed the whole replenishment model that has been proposed by the working group on sustainable financing. And you've been working on it. So can you tell us a little about what is this replenishment and how does that language or the idea actually corresponds to how IMF and World Bank, they look at the social sector like health, etc. So should we get worried and how much? I mean, I guess I'd start off by saying that the World Health Organization has had a replenishment mechanism ever since it started. And those are the assessed contributions it receives from its member states. But as Gargay was saying, in relative terms, the assessed contributions as a percentage of the overall budget has reduced. So it's kind of, depending on how you calculate it, it's 12% or 14% of the overall budget. So it's small. I mean, assessed contributions are really important because they're the most flexible. But it allows the WHO to fill the gaps basically because of the way that the model of funding is structured. Quite often, WHO's health priorities are overfunded by member states who just give it too much money, basically. And some other health issues don't receive enough money. And so the assessed contributions are important because the more of them the WHO gets, the easier it is to fill the gaps. And also, most people perhaps don't realize this, but assessed contributions, they pay for the WHO staff costs and the WHO vehicles and travel, all the essential things that allow the WHO to function. So a couple of years ago, the executive board said, look, we're going to set up this working group on sustainable financing to work out what the WHO's core functions were, work out how much it needed, and work out who was going to pay for it based on a couple of basic principles around amounts and priority setting. So this working group just met. It had about seven meetings and it was trying to provide answers to those questions. Right from the outset, one of the groups invited was the representative from the intergovernment, the independent panel on pandemic preparedness and response, which had published in its report a month previously.  That's what the WHO needs. So over the course of the meetings, the replenishment mechanism became the recommendation that was provided by the working group on sustainable finance. So that's why we're talking about a replenishment mechanism. We don't know very much about it and how it's going to impact WHO. And the executive board next week is meeting and it's going to talk about it. It's going to consider the recommendation. And by the end of the executive board meeting, I guess we'll know more about it. I guess there are some good things. I guess ultimately, the replenishment mechanism, if it was successful, it would mean that 100% of the base segment is funded by assess contributions. 50% come from the increase in assess contributions from its member states. And that was a recommendation that the working group put forward to have 50% of the 2022-23 program budget. By 2030 would be 50% would come from assess contributions. The other 50%, ideally, this is the idea of the replenishment mechanism, comes from this replenishment system. Best case scenario, the base program, the base segment, is 100% funded by assess contributions. That would be an amazing outcome. It doesn't cover the issue that Gal Gea is talking about in terms of the total money that the WHO gets, but at least its base segment would be fully funded by assess contributions. That's a good thing. I mean, there are some problems which I can go through in terms of the replenishment. I mean, it's early days, we don't know. We don't know very much about it. But some things to consider would include things like, well, why would non-state actors contribute to it? What's the incentive? It's kind of hinting, I think, at the fact that there would have to be some kind of dialogue between the donors and the WHO. If you give us this money, you can have perhaps more of a say in how the money gets spent. One of the worries that the WHO has is that it's funded by a small number of big donors. We know who they are. It's the Gates Foundation. It's Gavi. A small amount of money comes from the World Bank. Would this replenishment model improve the situation or just make it worse? Would we end up with some more money coming from Gates going into the base segment in addition to the money that it pays for everything else? Again, we have to kind of wonder about that really. Will the tail wag the head even more than it does already? There's a governance structure issue. Is it possible for a replenishment mechanism to fit with the governance of the WHO? Replenishment mechanisms normally require quick wins, results. You need to be able to show that the money you get works. Can that work within the long-term planning process WHO has and the very broad range of things that it needs to deal with? How much resources are going to be required to do it? Is it going to go through the WHO Foundation? Is it going to sit somewhere else? These are all questions that need to be answered and I'm sure they will be discussed next week at the Executive Board. So, if I get you correctly by replenishment model, what we mean is that the non-state actors will be filling the gap that WHO faces in terms of financing for its base programs, which basically are important to run the WHO itself. And then those are the NSA's who are going to have more say than as much as they already have. And these are going to be very specific ones because only very few have that much money to donate. So, that's what we are coming to, right? Yeah. I mean, we don't want to be too conspiratorial here because we don't have enough information to base our decisions on. We only have the notes from the seven meetings of the working group on sustainable financing to go on. So, we don't have very much detail. But the WHO wants to get more money from the non-state sector. And in terms of influence, these things are subtle. It's very difficult to demonstrate influence. But the WHO does recognize this kind of disconnect between who sets the priorities and who pays the money. And it wants to somehow bring those things together in what it terms a more realistic funding process. And how that plays out, we'll just have to buy and see. Thank you. Gargay, you want to add something to this? It's going to be a huge PR exercise where countries are going to come together. All these non-state or private and corporate organizations are going to come together and say, no, we have donated this much to solve XYZ problems. The examples that are given here are successful models of replenishment, which is the global fund and so on. Are themselves not a huge success in the first place? These organizations really could not solve the issues that they set forward to solve in the first place. Global fund, I think, recently added seventh replenishment in November 2022. It of course got the money that it wanted. But did it solve the crisis of AIDS, tuberculosis, malaria that it set out to solve is a question in itself. So these are tried and tested failed models even in the corporate world. It's basically crowdfunding on a large scale, if I can be in plain words, where half the time you are actually spending on short term goals, you need to kind of show that $1 was donated. And with this $1, I was able to achieve this. This brings me to the last question, I think, which is as important. So we do recognize that there is problem with funding, how much funding WHO has been receiving. And there are these models. But according to you, what is that one thing that can be done to actually solve the problem and without going into the failed models? And both of you can maybe mention one thing each Andrew first. I'm an academic. And I've recently been working on a study, which is looking at voluntary contributions. Most of the focus when you look at the literature, most of the focus is on assessed contributions. And the argument is, WHO needs more assessed contributions, it needs more assessed contributions. From a research point of view, we really need to understand the incentives, which drive this increase in voluntary contributions. And that means talking to the donors. We need to understand why the donors prefer to do it this way. Is it something about the WHO's governance? Is it something about its institutions, incentive structures, etc., etc. So that I would put my money on doing research into that. And I hope, I mean, I don't think that the sustainability issue has gone away just because the working group on sustainable financing has done his work. That does not mean that this debate is over. Somebody needs to take it forward. And if that's through the agile member states task group, so be it. But we can't drop this particular ball and think that it's a done deal because there are so many more questions to ask about sustainable financing. Don't think that this is the end of that. And I really hope that this is taken up by the WHO and has continued to be explored. Just to add, are we in a world where there is no money? Sometimes it's the question. We are kind of looking at the same by should be bigger and so whenever we talk about climate change or health or education, most of the times we say that there is no funds. At the same time, we see something like this is also the year we have been talking about conflicts and war and so on. And we look at the arms and conflict, the world is spending around two trillion and more on the issues of war and conflict.  It isn't so naive that they don't know that they have to give more flexible funds. There are also the inherent way these countries of course have their own political side. They believe in market. They get very angry in the World Health Organization if there is even a single mention that deals with trade and regulatory aspects. I think in this very executive board, there was a document on looking at competitive laws and so on. It was just supposed to be a small research paper on competitive laws, which seems to have been shot down. Andrew is a bit too sweet in that sense, but I don't think people are too naive there and their intention is also do the safe and non-controversial things. It's very happy until then, but once you go into the larger issues that touch on trade and certain aspects, it becomes a bit difficult. So hopefully, good thing, despite critically commenting on this a lot, we would all agree that this push to solve the underfunding is a good one. There is no second question about it. It was very much necessary and to an extent, Germany has taken a bit of lead on this matter. They've also increased their funding a bit and so on. So where it's due, some of these countries have been trying. There are a bit of learnings from the pandemic, not as much as we want, but there is also a positive side and hopefully the WHO is able to sustain itself and do the good work it does. So thank you both and I think we can end by saying say no to war and say yes to health for all. That is the message I think we get from this interview. Thank you so much.


for us to match the forklift usage or the cost allocated to that usage in the year in which it is being used. So that's going to be the idea of depreciation. So we're going to talk about the methods to calculate that depreciation at a later time, but the most obvious method will be a straight line method, which means we'll take that cost, we'll divide it by the useful life of the forklift, and then we will expense it over that useful life. But we won't go into that calculation any more detail than that at this point. They're going to have to give us the number at this point. So we have the 330. That is what the depreciation expense is determined to be. So then you would think, well, why don't we decrease the value of the forklift with a credit by 330? And the reason we don't do that, notice that we did do that in supplies. We said, hey, supplies went down. We'll just write down supplies from this to that. Why don't we write down the forklift from this to whatever it is after the decline in value. And the reason is because we want to tell a reader two things. We want to tell a reader, hey, we bought the forklift for this amount. We, you know, at the end of the year, there's still one forklift. It's not like supplies and not like I counted supplies and there's less than one forklift. But we do know that it went down in value and we need to represent that. So we want to tell you by making this new account that this is the estimate of the value that we're assuming it went down by. So this is just an estimate. We're telling our reader, hey, it's just an estimate that it went down by. We still have one forklift. That's what it cost. We're assuming it went down by this month. That's why this is going to be a contra asset. We're going to call this a contra account, a contra asset, meaning that all assets have debit balances. This asset has a credit balance. It's contra to the norm. Why is it contra to the norm? Because it's really the credit half of this account. This account is the debit half. And this account is kind of like the credit half. So we took the T and we broke it out into a seven and like an R. And that's not an exact thing. But that's kind of what happened. This credit belongs to this account. All right. So then we're going to expense that as we use it. And of course, we're not going to call it office equipment expense. We're going to call it depreciation expense on the office equipment. So it is related to the deterioration or decline in value of the office equipment or more precisely, better put, probably the allocation of the cost of the office equipment over the life that it will be used over. All right. So that's going to be 330 on the debit. And of course, on the credit side as well. So debits have to equal the credits. There's our transaction. Make sure to put the negative in the credit or to make this worksheet work properly. And then we're going to go over here and post that. So let's do that and see if it does what we would expect it to do. So we're over here in I 21 I 21 equals and will pull a point to the 330. And that will bring the expense up by 330 puts out a balance brought net income down. Why? Because the revenue of 318 minus the expenses, the expenses that have gone up equals the 21, 320, also down here in the task bar, because we have highlighted it will calculate for us. And so the expense went up bringing net income down. All right, so then we're going to go over here and note that this represents a credit in brackets, not a not a negative number for us, not a loss. It's represented in a credit meaning the revenue is are beating the expenses. Now we're going to go to so I 11 equals and point to the credit of 300 in this case. Actually, it should be 330 330 credit of 330. And note what would happen if I if I made that error, let's make that error. And note what would happen if we made that error. And I posted this, this would go up. But we'd still be off by $30. Why would be be off by $30? Because this transaction that debit don't equal the credits off by 30. So then if I change this now to a 330, that would put us back in balance. And notice it happened automatically, because we already had that number in the cell. So I can repost it if that's confusing, we can repost it and say that equals the 330 goes from 330 beginning to 660 up by the 330. And so there we have the any balance of 660 what happened to the book value then it went from 14 5 minus the 330 or 14 170 to 14 5 minus 660 or 13 840 book value went down. All right, so next transaction we're going to have once again on 531. They're all on 531. And this represents the the D here. And we have accrued salaries. So once again, I'm going to ungreen these so we can go through our series of questions. And we're going to say there's going to be one account above the blue line related to salaries. And if we look through here, how about salaries payable has the word salaries in it. So we're going to say, I'm assuming that will be affected. How about below the blue line looking for something with salaries. And we have salaries expense. So I'm going to say that's probably the likely factor. We see that all expenses have debit balances represented by the fact that they do not have brackets.  Therefore, we're going to make it go up by doing the same thing to it, which in this case would be another debit. So I'm going to copy that going to right click going to paste it 123. I'm not going to put the number in there yet. We're going to think about the other side, which of course will be the other account being salaries payable. So I'm going to go ahead and copy the salaries payable and copy that. And I'm going to put my cursor in C 15, right click and paste it 123. So we can see which way the accounts are going to go and which accounts are going to be affected pretty much by going through the series of questions without knowing what is going on. So now let's talk about what's going on. What is salaries payable? Why is there something in it? How does it get there? If we think about salaries expense, note that in the most simplistic type of payroll setting, we're going to tell the payroll department or have the payroll department say record payroll more on a cash basis than on a cruel basis. Obviously, if we work hourly, we're making money hourly. The payroll isn't generally going to be recorded hourly. We know that if I worked today and I get paid Friday that when I work, I earn the revenue. But it doesn't really make sense for the payroll department of course to accrue revenue hourly. That would be a two time consuming and not practical. So what we're going to say is if the payroll department for a hypothetical purposes pays people on Friday, every Friday they pay people, we're just going to say, Hey, payroll department, when you pay people, you just debit the salaries expense and credit wages payable and that's fine. But when we make the financial statements as of the cutoff date as of 531, we want to be on a perfectly accrual basis as of that time period. And therefore, we want to make sure that we're recording any discrepancy. So what's the likelihood then of Friday landing on the 31st, right? It's probably not going to happen like one seventh of so that means if Friday landed on any other day than the 31st, then we're going to have some days worked for which we have not yet paid the employees. For example, if Friday landed on Wednesday, if the 31st landed on a Wednesday, then as of the 31st, in that scenario, we would have three days of payroll that where people have worked, we owe the money, but we're not going to pay it until the next month because we're going to pay it on Friday. This may seem trivial, but when you talk about a lot of employees that can be fairly significant. So as of the financial statement date, we're just going to say, Okay, we're just going to make it right as of this cutoff date. And you may be saying, Well, where's the 120 coming from now? This in this case, this came from the prior adjusting entry. And there's a couple of different ways we could take care of the 120. One is that we could tell the payroll department, we want you to reverse this entry next time you run payroll. That's not always a great thing to do because that confuses the payroll department. We could have a reverse in entry right after the month is over. So we could make it correct and then reverse it right after or we could reverse it, you know, the next time that we do the adjusting entries on the next time around. This one basically where it looks like we're reversing it the next time around. And we'll talk about the next couple options on how to set that up. And that basically, the preference is what is best for the system that we are using in our particular accounting department. So in this case, we have 120 in there already. And this accrued salaries means that it should be 200 as of that time period. So this 120 needs to be basically adjusted to 200 at this time frame. So if we take out the calculator, we're going to say, well, okay, well, 200 minus 120, that's 80. So the adjustments going to have to be 280 to increase this amount. So we're going to say 80 debit, 80 credit. And once we have done that, then this number then should be 80 after we post it. Let's see if that's what happens. We're going to scroll down here. I'm now in cell I18 equals, we're going to point to the $80 debit that's going to go from 800 up by 80 to 880s. We're recognizing that partial period of expenses, even though we have not yet paid it. So now we're over here on cell I13 equals, and we will then point to the salaries payable. And that will make this credit balance go up in the credit direction to 200, which is what we determined that the accrued salaries should be. That's what we owe as of the cutoff date, the end of May in this case. All right. Now we're going to go to E, which was also going to be on 531 as all adjusting entries are. And we have prepaid rent as of the end of the month being 1,006. All right. So let's clear off the green here. And we can go through our series of questions. So we're going to have one balance sheet account above the blue line related to rent in this case. And we see prepaid rent possibly. So I'm going to highlight that green. We're just going to be one account below the blue line related to rent. How about rent expense in this case? And we know that expense accounts all have debit balances represented by the fact that they do not have brackets, and they all generally only go up. And therefore we're going to make it go up by doing the same thing to it, which in this case would be another debit. So I'm going to copy that. I'm going to put that on top in cell C17, right click, hasted 123. So we're going to debit the rent expense. Therefore we must be crediting the prepaid rent. So I'm going to copy that. I'm going to put that on the bottom. We can see what we're doing without really knowing why we're doing it. If we go through that series of questions, now let's talk about why we're doing it. What is prepaid rent? How did it get there? Why would we have it? Normally we pay rent monthly. So if we rent the office building, then of course we have to pay rent similar to what we were renting an apartment or something like that. And if we paid it monthly, we might just expense the rent. However, it is very possible for us to prepaid the rent and pay for it more than one month at one time. If we were to do that, if we just expensed it when the payment happened then that would make net income go down by a lot by the amount of multiple rent payments. And again, it would kind of mess up the comparison. If we pay for a year's rent worth this month and then next month of obviously we didn't, then the net income would be reduced by a year's worth of rent in one month. And then the following month we would have, we'd be looking a lot better because we would have no rent expense. And from a cruel basis of the matching principle, that doesn't make sense because we want to allocate the rent as it's being used in the time period, not necessarily as it's being paid so that we can measure performance in a more precise way. So that means that we have to, we have to, if we pay for more than one month of rent then we should have the account department once again say whenever you pay the rent, don't put it into rent expense, put it in the prepaid rent. Then we in the adjusting department will go into prepaid rent and say okay how many months have passed and how much of that rent then should be consumed in the form of as an expense as of the financial statement date. In this case being May 31st. So if in this case it says prepaid rent as of the end of the month. So that's what it should be as of the end of the month as of 531. So if we take out our calculator then we need this number here to be that number there. So the 3002 minus the one six means that we need one six it's half and so we and so we're gonna have to do that. So I'm gonna I'll do that same calculation here. So we're in cell D17 equals 3002 minus one six equals one six. We're gonna have a credit for the same amount a credit of one six and there's our transaction. So let's go ahead and post this out. So I'm going to go over here in I 19 and we're gonna say equals and then go point to that debit. That's gonna make the account go from zero up to one six bring net income down. So I'll put this out of bounds brings net income down and because the expense went up brings that income down how do we calculate net income. It's the credit of revenue less all the expenses comes out to 19 six on the task bar which is also on this formula as well. Then let's go up to I eight equals and we're gonna go to the credit of one six and once we hit enter this now number should go down to one six because we reduced it to prepay rent what it should be as of the end of the time period. All right so let's clean off the green again and go to the next area the last and final adjusting journal entry before we have to stop this exercise also going to be recorded on 5 31 and we have unearned that should say unearned fees on May 31st. So we have unearned fees we're going to do our same thing what's going to be the account above the blue line and yes this is not a trick question it's going to be unearned fees and so we're going to put that here and we could call unearned fees we could call it unearned income is really what we're talking about in this case because fees in a service company would be income so that in mind having that in mind what would be the account below the blue lines a little bit more tricky than some of the uh prior ones but uh that would be revenue or income so we're talking about unearned fees being fees being income and then the other side then would be revenue or income if we look at the accounts below the blue line revenue expenses revenue expenses income statement accounts only go up this one is an income account which has a credit balance it only goes up how do we make something go up we do the same thing to it which in this case would be another credit so we're going to credit this account i'm going to copy that and i'm going to put it on the bottom so here's the here's the uh date i'm going to put it on the bottom in cell c 21 because credits traditionally go on the bottom and notice this is the first one really that we're dealing with the income half here right and then we have the other account which has got to be unearned revenue unearned fees in this case i'm going to copy that and i'm going to put that on top of that will be the debit so we can see which way they go what accounts will be affected if we go through this line of question without really knowing what's going on now let's talk about what's going on what is unearned uh fees unearned revenue how did it get there so not every company's going to have unearned fees so this one's going to be a little confusing because it depends on the type of company that we have for example uh if we're a tax practice off oftentimes we're going to do the work before we send out the bill if on the other hand we sell something like magazine subscriptions then we're also we're often going to get paid before we send out the magazine in a situation like that if we get paid before we do the work that's when we would have this situation of unearned revenue meaning people paid us for services we're going to do in the future if that happens then our accounting department over here they would have received the cash but they couldn't record a credit to revenue they would have to record a credit to unearned revenue because it's a liability we receive the cash we owe something in the future what do we owe we owe our work so we're going to say okay they're just going to put it into unearned revenue in the accounting department in the adjusting process then we have to say okay of that six thousand five hundred that was unearned that we had not yet done work for how much had we done work for and in this case we're saying that we have one thousand five hundred that should still be unearned that have we have not yet done the work for as of the end of the month as of the cut off date so of the six five we have only one thousand five left that has not yet been earned as of the end of the month therefore we need to make this amount go down to the one five which is a subtraction problem of six five minus one five gives us the five thousand so i'm going to do that same calculation over here we're going to say this equals the six five minus one five five thousand that's going to be the debit will also be the credit negative five thousand for the purposes of this worksheet then let's record this we're going to go to the unearned revenue up here in cell i14 equals going to point to the unearned revenue of five thousand bringing the amount from here down to one five which is what we determined it should be so that looks correct then we're going to go to the revenue side in i17 equals we're going to point to the revenue over here of five thousand it's going to go from 31 eight up in the revenue direction to 36 eight what happened to net income it went up in that case why because revenue went up net income is revenue minus expenses so we have revenue beating expenses by the 21 640 also represented down here in the final bar of 24 640 so we now have the adjusted trial balance that should be as correct as we can make it as of the cutoff date being 531 now we can use that information to make the financial statements


The police command in Canoo has confirmed that the explosion that killed nine persons last Tuesday was caused by chemicals used for making bombs. And this follows an investigation carried out by the explosive Ardenas Disposal Chemical Biological Radiological and Nuclear Defense EODCBRN and Operation Puff Adder of the Nigerian Police. Meanwhile arrests have been made linking one of the collapsed shops with dealings and sales of illicit toxic chemical substances and combustible materials suspected to be used for making improvised explosive devices, IEDs. Evidence of poachers was also recovered and investigation is in progress.


The boom Everything that's going on It's just exciting to know that we're sending long-range precision fires To we just conducted a table six. So that's section certification It's it's done Semi-annually so every six months the the team has to go out there and there are three missions that they have to fire At my command time on target and a win ready You know being from Fort Liberty, you know, most of these guys don't get the opportunity to operate in environmental conditions such as these My favorite thing about my job is getting to watch the rockets and missiles fly the boom Everything that's going on It's just exciting to know that we're sending long-range precision fires To be able to operate in different conditions just builds proficiency It's important because it allows us to see our crew's progression and ensures that they are ready and as lethal as possible


kama kutakwawe maagi, kutakwawe maagi ni Sixiwa, raikmenta miki milo aikmu mazutia homebo소a 1 kundita miki mafimilio kati maf Inspectiv towards kutika niku wa kutakawe kulei, kama k sewoka, pema kutakawe kutakawe kutakawe kutakawe Utsin the NDC have maintained the position, the position that we have maintained as youths is that we stand with CK and the NDC. We are so shocked that the vice president has overreacted and illegally expelled our party leader. The expulsion is now in void. The vice president did not communicate with all of us as members of the National Governing Council for NDC. We do not wish to play chochise. The vice president and others are our elders. We respect your opinion. The decision that you made is so unpopular. Your youths in the party have denounced your position and I am communicating to you and the people of Zambia because I am the spokesperson for the youths. By virtue of my position as National Youth Chairman, I speak on behalf of all the youths who are in the NDC. Sir, it's not too late. You turn the decision you made with your comrades. It's so unpopular. As youths, we shall always stand by our party leader, Chishimba Kambui. Thank you very much.


Psych2Go is a digital media organization that raises mental health awareness by presenting psychological topics in a digestible and relatable manner. Please share our content with those who need it. It's a great way to support us as well. There are many different kinds of cheeses. You walk into any given grocery store and there it is, the long, daunting shelf of cheeses. There's orange cheddar, white cheddar, mozzarella, parmesan, provolone, colby jack, and the list goes on. All you need is cheese for tonight's dinner. But this is turning out to be the hardest decision of your life. If you can relate to this, or a situation less ridiculous but similar to this, you're probably an overthinker. Many of us are guilty of being overthinkers, and there's nothing wrong with that. But here's a list of 7 things that overthinkers can relate to. 1. Overthinkers apologize too much. Before you're even sure if something is your fault, you're already apologizing for it. This leaves you feeling vulnerable and exposed to more trouble, like for example, taking the blame for every situation may cause others to take advantage of you. Overthinkers tend to want to smooth over the rough patches, but sometimes it can cause more trouble than it's worth. 2. Overthinkers relive embarrassing past experiences in their heads.   And just like that, your whole day is ruined. You tend to relive these past experiences and imagine how it could have gone differently. 3. Overthinkers appear more insecure than they really are. Because of your indecisive nature, it may cause others to view you as unsure of yourself or underconfident. This becomes apparent in working situations because you take too long to make decisions for clients or projects. 4. Overthinkers have problems sleeping. When you lay down at night, your brain starts to process all of the information you learned from that day.  You may lay down in your bed at 9.30pm, only to find yourself wide awake at 1am, forming a plan of how you're finally going to start going to the gym on a regular basis. A study published in May 2003 states that there is a direct link between rumination or overthinking and negative emotions and thoughts. 5. Overthinkers worry about making others happy. You often disregard your own desires for the sole purpose of satisfying someone else. You may repress your own opinion so as not to contradict someone else. You constantly make decisions based on how other people would react to them, rather than what is best for you. 6. Overthinkers always need a second opinion. It's hard for you to make a decision on your own. You may spend hours in the department store because you're taking pictures of every outfit and sending it to all your friends for their input. It may be difficult for you to make even simple decisions without consulting an outside source. 7.   In fact, most things fall into that category. If you're an overthinker, you tend to lose sleep over things that are completely and utterly uninfluenced by you. It's okay to accept that some things are out of your reach. Sometimes overthinkers make their lives more difficult than they have to be. A study published in September 2008 titled Rethinking Rumination states that there is a strong relationship between overthinking and mental illness. Based on a person's proneness to overthink, you may be able to predict the likelihood of that person being depressed or having anxiety. Being an overthinker can make you good at critical thinking, as well as sympathetic to others and their problems. But there are many options out there to help stop you from overthinking your whole life if you feel that it's a problem. Try to put things into perspective. Do some meditation or deep breathing. Stop trying to make everything perfect because that more than likely is never going to happen. If you're an overthinker, try overthinking the good things in your life rather than the bad.


That was loud. My name is Deputy Mayor Sheena Wright and I am here to welcome you to Saturday night. I'm so excited, I'm dropping the stuff. We are gonna see some serious basketball here. First of all, I just wanna say it is so happy to see all of these beautiful young people. Let's give them a clap up. Yeah, Summer is here, looking Jaden. Jaden, give her a Jade, that's right. He's good, you gotta watch him. But he helped me learn how to make a basket today. I feel very accomplished. So that's what Saturday night lights is all about. Really providing an incredible experience for our young people in partnership with our NYPD officers who are there to really be partners and mentors and supporters. DYCD is an amazing organization that helps connect them to community-based organizations. This is truly, truly an amazing program that has been in existence and we're so happy to launch it today and to continue the work going forward. First up, I wanna introduce our DYCD Commissioner, Keith Howard, who told me. No problem with that, okay? I am so glad to be back. I am from the Bronx, okay? That's right, wrapping the Bronx, there you go. Okay, grew up, 149th Street, Walton Avenue, moved over to Cedric Avenue, 1849, played in Roberto Clemente State Park, Schooly Art Legend, act somebody, okay? This is one of our biggest programs, and it just energize me as the deputy mayor stated just to be here with the young people. I actually played here when PAL had their league. Okay, coach, I don't know if they still have it, but I used to play in this very building. So I know about the investment that's needed in young people. I know that they need a safe haven to be able to come through. And if you go upstairs, and I hope you do, go upstairs to the game room, which I just went up there, an amazing activity up there. So I think that we should continue to invest in these type of programs. We need to expand beyond what we're currently doing, okay? And I know that we're getting to that, but I also wanna thank our partners in city government for making this happen, you know? So let's play some ball afterwards. Okay, I know the mayor's gonna be playing with you. I'm gonna try, but my knees and my back, you know? It's all good. But okay, thank you, Deputy Mayor. Already making excuses, already making excuses. Mm, I don't know. All right, I do have to give a shout out and acknowledge that I am from the Boogie Down as well. South, South Bronx. And want to introduce our next speaker, our very own Bronx District Attorney, Darcelle Clark. Thank you, Deputy Mayor Wright. Good afternoon, everyone. It is such a great thing to see these young people here today.  Because unfortunately, when I have to see people, sometimes it's at their worst time. And I am seeing such devastation with our young people. We're losing a generation of young people to gun violence in this borough and in this city. And we have to do more to prevent that from happening. And one of the ways that we're doing this is with Saturday Night Lights. So I'm so happy to partner with all the other partners in government to get this work done. Because it's important that the community see the police and the positive relationships they can have with the police, with the Department of Education, with DY, CD, all of us working together with the elected officials here, the borough president. All of us care so much about young people. We go to meetings all the time hearing about, we need this for our young people, we need that. But we never see the young people themselves to hear from them what they want. So this is something that they wanted. This is something that we have. I started, when I started out as DA, there were no Saturday Night Lights gyms in the Bronx at all. Then we started with two. This is one of the first here at the PAL and another one in the South Bronx at the soccer. Now we have 25 and it's my hope that we're gonna be announcing more. All right? So the more we can do to prevent young people from getting in trouble, the better the future is for them. So I'm excited to be here. I'm happy to be a part of this partnership. My community affairs office is here as well. And we're just gonna continue to do all that we can to make the Bronx safe for young people like you. So enjoy. Thank you so much, District Attorney Clark. And next up is the president of the Bronx. Where is she? There she is, Vanessa Gibson. Good afternoon, everyone. Welcome to the Webster PAL. I wanna thank Carlos Velasquez, our executive director and the entire team at the PAL. I am so excited to be here. I'm excited to be the Bronx Borough President seven months in and I'm even more excited about what this administration is doing to advance Saturday night lights. I remember when we rolled out this program last year during my time in the New York City Council. And we believed in the concept of what Saturday night lights is all about. Opening our school buildings, our community centers, making sure that Saturday evenings, our young people have recreation, have a safe space, a haven of opportunity, of basketball, of baseball, of soccer, of karate. And that's what Saturday night lights is all about. And so, yes, as the DA said, we started with two sites and we went to 25 and we will continue to grow and grow. There are over 100 sites in the city of New York. All, we are a five borough city. And I am grateful that we are here in the Bronx announcing the Saturday night lights initiative because the Bronx needs programs like this. These programs keep our kids safe. They keep them in a place of comfort, a level of opportunity. This is truly a beacon of hope and a beacon of recreation for our young generation of leaders.  No matter what zip code you live in in the Bronx or the city of New York, we care about you. We want to invest in your future. And that is what Saturday night lights is all about. So I am grateful as the borough president to work with Mayor Eric Adams, to work with Deputy Mayor Sheena Wright, our school's chancellor, David Banks. I'm excited to work with NYPD with our commissioner, DYCD, as well as our district attorney because at the end of the day, this is about making sure that our next generation of leaders has every opportunity that they rightfully deserve. So whether you play basketball, you play baseball, you play soccer, karate, it doesn't matter. You have a place right in your own community. So as we look to expand Saturday night lights and grow this important program, we're going to make sure that neighborhoods that don't have these programs actually have it. And in addition, we recognize the value of our compass and sonic and cornerstone programs, the beacon programs that we all grew up on. This is a lifeline for young people. I can't tell you how excited I am because when we invest in our young people, we are investing in their future. So I want to say thank you to our mayor and the entire administration for not just talking the talk, but walking the walk, not just being about it, but showing the Bronx, showing the Bronx and the city of New York that we care about our young people. They are the next generation of leaders. And no matter what we do, everything, every decision we make is about investing in their future. So to all the young people, enjoy Saturday night lights. Find out about sites in your community. Look us out. Take advantage of these programs to make sure that your children are involved in Saturday night lights. Thank you so much, Mayor Adams. Thank you, Deputy Mayor. We look forward to working with you. Thank you so much, Mayor President Vanessa Gibson. We are so pleased to have the partnership of all of our elected officials. And I'd like to next introduce council member Oswald Feliz. All right. Thank you so much. Saludos. I'm honored and privileged to join all of you, to join our elected officials, to join our police commissioner, and also to join all of our future basketball stars. Today, to celebrate this incredibly successful program, a program that has been making a difference in every single corner of our city. You know, here in the Bronx, we face many challenges, as it was mentioned, including on the area of opportunity for our children, also on the area of health. We've been ranking last for far too long, and also on the issue of safety. And those three items are directly tackled by this Saturday night lights program, giving our young kids an opportunity to learn a new sport during the summer and also every single week of the year, but also giving them the opportunity to stay healthy, to stay healthy in every single way, including physically healthy, but also mentally and also emotionally. And also safety. We can resolve the public safety issue by giving the opportunity to our children, the opportunity that they need, and also the opportunity that they deserve. This is an incredibly successful program. It's making a big difference in every single corner of our city, and I'm incredibly thankful to celebrate it today. And also we're gonna continue expanding it so that it could continue to reach more New Yorkers and more Bronxites. And briefly in Spanish, It's an honor and privilege to be here with all of you celebrating this program. Here in the Bronx, we've had a lot of difficulties on the issue of health, on the issue of security, and also the opportunity for our youth. And this program, those are problems that this program helps to solve, giving it the opportunity to our young people so that they can learn a new sport, stay busy, and also stay learning and meeting new friends and friends. So really honor and privilege. Thank you all for making this program possible. And I look very forward to seeing all of you in the NBA. Very, and thank you so much. Thank you so much, Council Member. And now I'd like to bring up the ED of the PAL, Carlos Velasquez. There he is, who makes it all happen, yeah. Thank you. I just wanna welcome everyone to our Webster PAL. We really appreciate you coming through. I'm a big fan of SNL. I wanna thank the young people for coming out. But SNL is just more than a basketball program. SNL is about the connection between young people, between caring adults. SNL is a program where you, it continues outside of Saturday nights. Tell your story about, you know, we have Coach Davis here. Coach Davis goes across the Bronx looking for young people to support. Coach Davis, make sure that young people are here and feel safe. And you see it by their commitment, day in and day out. It's about the connection with NYPD, where a young person could feel comfortable speaking to an officer outside of our space. So we applaud the work that everyone has done, DYCD, NYPD, the DA's office, law enforcement, Mayor Adams to continue this program and to continue giving resources. We applaud you young people for showing that it matters by coming out, applaud the coaches and the NYPD officers and everyone who support. So again, welcome to our Webster PAL and we hope this program continues and continues to grow. Thank you so much. Next up, we have our assembly member, Yodelka, Tobacco. I'm sure I did that. You said it right. Hello, hello. There you go. Tenemos los muchachos en español. Que bueno, I am assembly member Yodelka Tapia. And for me, it's a real, I mean, dream come true to see our children on a Saturday afternoon, just getting ready to play basketball. Especially here in the Bronx that you know, the safety in our community is a little bit hard. And many of me as a parent, don't want to get my children, my grandchildren out in the streets. But this program is changing everything in the way that we actually are allowing our children to come out, because I mean, we know that they're gonna be safe at the PAL, especially on Saturdays, where our NYPD is taking care of all of them and making sure that they are gonna come back home safe. For us, electric officials that we get the complaints and we know and we see our streets, we know how important this is for our communities and to bring again the confidence, not only in our NYPD, but in the city of New York, I mean, to bringing the safety that we need in our community.  And for us, specifically in the Bronx, that we have the safety so compromised in the last two years, this is a great step forward so that parents can feel safe and happy that their children, when they come out to the PAL, they're being careful and they're gonna come back home safe and safe and well when they come back. So thank you for me, it's an honor. I wanna thank all the partnership that we're doing with the mayor of New York that has put his word on the line when he said that he was gonna bring back the safety to our communities and we are here partnering with him because I mean, we believe that we actually can do it. Thank you to the Bronx Board of President for her efforts every single day to the commissioner for the NYPD because I know how hard she's working to make sure that our communities are safe and to our elected officials and our DOE chancellor that is here too. Thank you, thank you for everything and all the efforts. I think I mean that Saturday night life is a game changer and we are gonna see it every Saturday when we see our community. Thank you again. Thank you so much, thank you so much.  We come from this community and communities like this. So I hope that makes you appreciate that there is nothing that you cannot do. You can be anything or anybody you wanna be. You can even be the police commissioner of the New York police department. So that's our next speaker, commissioner Kisha Su. Thank you very much. Thank you so much. This is very exciting to be here. This is so important and I have to say I'm gonna echo some of the things people said here but I'll be brief because I think I know you wanna play so I won't talk with so much. I'm not gonna embarrass myself by trying to play with you as well. But the NYPD always steps forward to look out for our youth, to have initiatives and programs and options to keep them safe. And programs like Saturday Night Lights, it's just one thing that we do but there is so much more that we can do for our youth. We have to continue to invest in our people and this type of program should be where we interact with the NYPD, where you see an officer and play with an officer and talk to an officer. So you see that we are all part of the same community that we are here together and we will never stop that. We will always have our mentors, our coaches, our partners. I wanna thank Mayor Adams, Commissioner Howard and we have our coaches, Deputy Mayor Wright, we have our DAs, we have elected officials. It shows the whole of government, the whole of the city approach we have to taking care of our youth. This holistic atmosphere we want to create to show you that we are here for you and that you can indeed be anything that you want to be in this city and beyond and we're always gonna be here for you. Thank you. Thank you. Thank you, Commissioner Sewell. And it absolutely takes a village and I'm so grateful for the NYPD. One of the officers just showed me how to make a shot. Officer, yeah, thank you, I made a basket earlier and it does take a village what you've heard and what we absolutely appreciate is that this summer was so important coming out of COVID-19. This summer was so important just what we've been through and what we've been faced with. And Mayor Eric Adams said that this is something we're gonna double down on. This is something we're gonna lean all the way into because it works and it's valuable and important. So next up, our Mayor Eric Adams. Thank you, thank you, Deputy Mayor, Police Commissioner and my partners in the Bronx. We spend so much time in the Bronx in seven and six months and a few days because we believe that for so many years the Bronx has been ignored, has not received the support that they deserve. And so our Bronx BP, Vanessa Gibson, we're just really proud of what you're doing here and our amazing Councilmen, you have been as well, you have been just on the grind, our District Attorney, our Assemblywoman, Tapia, D.A. Clock, the entire team. So we just wanna thank you. This is an investment. And we have been rolling out this throughout the entire week. You have saw what we were doing. It's about our scholars and making sure that they give every opportunity that they deserve. And I know all the speakers already touched on it, but when you look at the summer horizon, when you look at Saturday night lights, look at what we're doing around childcare, we are really going after the foundational issues that is really holding our young people back. And as we do the intervention of public safety, we need to do the prevention because if they can bounce a ball on a basketball court, they can wear a black robe on the Supreme Court. So that is why we're here. That is why we're making these connections. That is why we're doing what we're doing. So I wanna thank all of you for coming out today. It shows that you have the high end of government, the high end of those who are making these decisions. And I just wanted to say thank you. And thank you to the team. And some of the officers who are here, if you wanna build bridges, pass a ball, engage in something, sports really gives us a way of connecting with each other and realize that we're the same people wanting the same thing. So thanks so much. Let's play ball.


I'm here today to introduce one of our most exciting collections from the British Library manuscripts collection, which is a series of letters from Ada Lovelace to the computer pioneer Charles Babbage, and together both Ada Lovelace and Babbage are seen as really the first people who created what is now today a modern computer. This is a collection of about 20 volumes of letters written to Charles Babbage, and within them there is a series of correspondence from Ada Lovelace to Babbage, really about their work on the beginnings of a computer. Ada Lovelace was born in 1815, and she was roughly contemporary with the writer Charlotte Bronte to put things in perspective, and she died when she was relatively young at the age of 36. Charles Babbage was her senior, he was born in 1791, and he lived until 1871, so he actually extended way beyond the passing of Ada Lovelace. Ada Lovelace was the daughter of the romantic poet Lord Byron, but he left very, very early on in her childhood and really had very little influence on her as she was growing up, and her mother really encouraged that Ada pursued her interest in mathematics, which she felt was somehow a counterbalance to the madness of poetry. So Ada Lovelace, she was clearly an incredibly bright and precocious young girl, and she was taken on one of her tutors was Mary Somerville, the polymath mathematician, and Mary Somerville introduced her to Babbage, and it struck up what was a sort of lifelong friendship, it really was a lifelong friendship for Ada Lovelace, because before she died she even asked Babbage to be one of her executors. So the letters here really show the beginnings of a correspondence between sort of an established gentleman in his field and a young girl, but in no way do you see any imbalance in the relationship. You see two keen and inquiring minds, problem solving, and both very much feel equal when you read through the correspondence. So one of the things that Babbage and Lovelace worked on was the analytical engine, and Babbage had created a calculating machine on engine, and he sort of developed it and then started the new project, which was the analytical engine. And he gave a lecture about that engine when he was in Italy, and somebody called Luigi Menabrea, who was actually, he was quite young at this stage, was really influenced by Babbage's lecture, and he published on this machine in French in a journal. And a couple of years later, Ada Lovelace translated this article in French by Menabrea, which was essentially the first publication in English about sort of the modern day computing computer. Ada Lovelace, not only did she translate and publish the article, she also added a series of notes alongside her translation, really building on Babbage's thinking and work. And so what you see in the letters between Lovelace and Babbage is Lovelace talking about her, the development of her understanding and thinking, not just about her translation of Menabrea's article, but also about how this analytical machine will develop and how it will work. And you see throughout the letters Lovelace is talking about notes, and she'll talk about note A and B and C and D, and these were the appendages to this translation and article. And this is one of the first letters that we've got from Lovelace to Babbage, and she says, will you do me the favour of showing your calculating machine to an old friend of mine who is on leave, on leave of absence from India, and is to return there immediately. It is Mr Henry Sidden's grandson of the Mrs Sidden's, and already you can start seeing these networks of connection between Lovelace and Babbage and Sidden's, and you see that throughout this correspondence. Lovelace goes on to say she's very keen to see the machine, and she calls it your old machine, and therefore that really shows that they're also working on something new as well. She also really interestingly talks about the Bridgewater Treaties, the ninth Bridgewater Treaties, which was Charles Babbage's response to the eight Bridgewater Treaties that were written on really religion and theology and actually how they fitted with science and the natural world. So already this letter is showing Ada Lovelace, how connected she is, how well-read she is, how informed she is, and all of these letters continue to show that sensibility throughout. Throughout these volumes there are some notes by Babbage himself, and this is his notes on presenting a lot of his thinking to the Prime Minister, Robert Peel. So again you see actually Ada Lovelace in context with the work more widely, and this volume in particular, I mean if I list names like Charles Lyell, Darwin, there's Brunel, there are hundreds of the most well-known geologists, mathematicians, astronomers that feature in these volumes, and they are in incredibly good company with Ada Lovelace. And her voice holds its own alongside these other well-known voices. A lot of this correspondence as well as talking about mathematical and engineering problems contain the logistics of working on such problems. And this letter from the 14th of August 1842, Lovelace says, my dear Babbage, will you come Sunday morning the 21st instead of Saturday? I find it will suit me better. And pray that you stay till Wednesday morning. We have friends coming here. I'm very desirous that you should meet, in haste, Ada Lovelace. And she's at Ockham Park in Surrey, which was the really beautiful 17th century mansion where she lived with her husband. Within this volume there are other objects, printed objects, and I think they're just a reminder to set Lovelace and Babbage again in a wider world of research and interest. And this is a poster for the Observatory of Encampton Hill in Kensington for the Royal Astronomical Society. And these things like this are actually interleaved around the letters. And again, it's just thinking about not just networks of connection, but actually what they're physically doing in and around London and indeed networks across Europe as well. Every so often within the albums you actually see Babbage's response, which is fantastic. And this one to Ada Lovelace from the 16th of March 1843. He says he wants to talk over the notes on Menabrea. And again it's showing how this conversation that they had about Ada's work on Menabrea and indeed both of their work on the analytical engine continues over a period of time. And at this point in this particular volume, it's July 1843, there's suddenly a large section of letters by Ada Lovelace to Babbage and it really starts to show how they're both working and thinking. Not just about the development of the analytical engine, but also and indeed her article, her translation of Menabrea and the notes that are attached to it. But also the logistics of publishing as well and problems about pagination and other things. And so again it's thinking about Lovelace in context. She was an absolutely brilliant analytical mind, but she was more than that. She was actually able to think about wider logistical problems at the same time. These letters also show that Ada was aware of her own talents and in a letter of the 2nd of July 1843 when she's writing to Babbage she says, here will be a fine field for my clear, logical and accurate mind to work its powers upon. So she's absolutely aware that she is talented in this field and she's very much in equal to Babbage. In a letter on we think probably the 23rd of July 1843 because this one's only dated Sunday she says I've worked incessantly and quite successfully all day and that's the sense you get through all of these letters, she doesn't stop working. And it's lovely because she talks about a husband and she says Lord El or Lovelace is at the moment kindly inking it all over for me. And again she's talking about the indices of this article and the letter goes on. It starts talking about the different notes that relate to the article and they become incredibly detailed and they also expand upon the cards that we use for the machine, the analytical machine and actually how it was to function as well. And that's another really important thing about Ada Lovelace, she isn't just theoretical what she's writing about, it can be physically used in what became the first computer and that's sort of a really really important moment when we think we are where we are today. What she was doing and talking about in these letters and with Babbage, that was the beginning of something that we use almost every second of our days in the modern world. And as the letters go on she says there is not much correction for note A I send you the whole of it and obviously with these letters the were manuscripts going backwards and forwards and I think we always need to remember actually that these letters were the primary way of communicating if you weren't in person or weren't with somebody in person. And therefore actually this backwards and forwards of correspondence physically and with the manuscripts this is how the information was transmitted and then how it was actually in the end ultimately sent to publishers for her article to be published. One really interesting thing about the article is that Lovelace's name doesn't actually appear on it, it's the translation of Menabrea but her initials do appear next to translations and it's really interesting in this letter here of what it says Thursday, we think it's Thursday probably the 4th of July 1843. They're talking about whether she says my husband or Lord El suggests my signing the translation and the notes with which he means simply putting at the end of each section translated by AAL and adding to it each note the initials AAL. And it's interesting thinking about parallels and anonymity and thinking about the writer Charlotte Bronte whose dates are almost equal to Lovelace's and obviously she was writing underneath with a pseudonym in Carabelle and Lovelace, although she uses her own initials and there was less scandal around her identity and she was a well-known public figure, nevertheless it's interesting that their full names are not out there and when you think about the contribution that both of them have made in completely different fields but just how huge a contribution the fact that they were pretty much anonymous when they were working with their publications were pretty much anonymous is quite incredible now to think about.


Hi, this is Heidi Joy Trethewey with the OpenStack Foundation and the Newton Design series. Today we're talking to Matt about NOVA. Matt, would you introduce yourself a little bit? Hi, my name is Matt Riedemann. I'm a NOVA PTL for the Newton release. I've been working on OpenStack for a little over two years. I've been core on NOVA for about two years. I started working out with packaging it for IBM's distribution. I worked for IBM in their public cloud group and eventually sort of got into, we were running Tempest on our packages and that's how I got into QA and eventually got into NOVA, the broader OpenStack community. Great. Well, tell us more about what NOVA does. It's one of the most adopted projects in OpenStack. It's a core element of OpenStack, but for those who aren't as familiar, tell us what NOVA can do. Sure. So, NOVA is the compute service. Basically, that's where you boot VMs. You can also boot bare metal nodes through the Ironic driver and containers like LXD. There are some other VRT drivers on a GitHub for like Docker and LXD, but they're not part of the actual official NOVA repo. But it also uses Neutron for networking, sender for volume storage, clients for images, keystone for authentication.  Great. And then let's talk about what your team discussed in Austin. What were some of the hot topics that came up in discussions during the design summit? So, the design sessions for NUIN were really building off MATACA and Liberty and just a lot of multi-release efforts. We really had a lot of cross-project sessions in NUIN. I think we had like five sessions with other projects in NUIN. The big ones were probably with Neutron to go over the routing networks, work that Neutron is working on, because that's dependent on some scheduler work that NOVA is doing. And to talk about the get-me-in-network feature that we're working on in NUIN. Neutron landed the API for that in MATACA and NOVA is going to be integrating it in NUIN. Another one was with Glance, because we've been trying to integrate with Glance V2 and in NOVA for a long time, so Glance can drop their V1 API. So we had a session to basically make sure we're all on the same page, because communication is through IRC, it takes a while, and mailing lists and all that, and code reviews and stuff. So it's nice to just get everybody in the room and make sure we're all on the same page before we work on this stuff for months. I guess the other hot topics, I mean the main things were like Sales V2, that's another effort that's been going on for a long time, and the scheduler work that J-Pypes and Pristant and some of the subteam has been working on, which I guess is another nice thing that you can really tell in the Newton design sessions that NOVA is really sort of naturally grown into effective subteams, like there's an API subteam, sales, scheduler, live migration. So we had sessions really around all of these subteams. We had our normal on-conference sessions, which are 10-minute slots for people to just come and talk about whatever blueprint or feature they're trying to get in. And then Friday is all basically just meetup style. It's open to discussing whatever. We also had a session on moaning fruits and getting started in NOVA, because NOVA is a big project, and it's sort of intimidating when you get started on what you should actually work on. And we actually have a lot of sort of mechanical, broad things that people can work on to help clean up and get new, like just get their feet wet really. And this session was really talking about how do we clearly document what these efforts are, who to contact if you're new and you're interested in working on them and trying to do that in a sort of a common way. So that was actually a pretty packed room. There were a lot of new people in there, and the Internet was full of ideas on how to help out there. That's great to hear. So Matt, during, or as you're planning for Newton, what were some of the user needs and problems that bubbled up to the top that your team is trying to solve in the Newton release? So the main user needs are really the things that, as I mentioned, like Sal's B2 and scheduling. These are really like scaling issues, technical debt type problems. So Nova's had Sal's B1 since grizzly, but it's sort of a an additional code pass to all the normal code pass. It's not feature complete as far as the Nova API is concerned. And this is really about getting Sal's B2 to be a native part of anything you do with Nova goes through this Sal's B2 path. And it's about redefining a lot of the data models. And so everything's not just in a single database, but modeled more accurately for how everything works. In Mataka, we've laid a lot of the foundations and designs for how a lot of this is going to work. But didn't get a ton of like actual code merged and reviewed in Mataka. So at Newton, we've actually already made some pretty good progress on migrating a lot of the data, doing online data migration, Sal periods are smooth. And then with the scheduler stuff, this is also a scaling issue because if you're using things like shared storage, we don't actually model that accurately today. So this has been a known like latent bug in Nova for a long time. And it's also something that for like Neutron Rotative Networks, if they're going to need to be able to tell Nova like for IP submit pools that they have a certain allocation of these and then Nova scheduler can use them for putting instances into these things. The other big user stuff that we talked about was really API cleanups. There's two big pushes for this. And even one is pulling all the API documentation entry and actually cleaning it all up, cleaning up all the API extension documentation. So validating that it is correct and complete and actually usable. We've been making, we had a sprint last week to do a lot of the cleanup of this review of it. The other thing for API is putting the policy defaults in the code, sort of like config options. But this is so that instead of a deployer getting a gigantic policy JSON file, it's basically shipped as empty, all the defaults are in code. And then if a deployer wants to override the policy, they just have to do that one, whatever action they need to override at the time. Eventually, this will build into what we would like to have is discoverable policy through the API. So a user can ask Nova, what am I allowed to do basically or what is, what is capable on the cloud that I'm talking to? Because if you're using Litvert KVM or Zen or a different bird driver, you may not be able to do certain things on that cloud. So really as a client, you're only able to handle errors and it's not a great user experience. Well, that's exciting how much work you've already gotten done just a couple weeks after the design summit. What would you say are the top, say three features or enhancements that we can look forward to when the Newton software release comes out in October from Nova? So if you, the documentation for the Nova specs repo actually has all of the priorities listed out in detail. The top three are really cells B2 work, the scheduler work, trying to get the data model in place for all the scheduler stuff doing the online data migrations and eventually having a separate placement API for our end point. So eventually all the scheduler stuff can be split out. But those are the top two, then the API one, the API work for policy defaults and code and the API ref cleanup is also a priority. We have a few other priorities that are documented in the Nova specs repo. But those are the top three. Great. So as you know, the product recruit has a way of uniting all these different projects priorities with a set of themes, those themes being scalability, resiliency, modularity, manageability and interoperability. And I was wondering from this point of view, what are the top few themes that are going to be the most substantially addressed in Newton? So the cells B2 stuff and the scheduler stuff is really, I mean scaling fits into most of those, I think, as far as interoperability, the building up to API discoverability capabilities and stuff like that. That's sort of a stretch that's more of a longer term, probably Okada type item. So what we're working on and Newton is building up to those type of interoperability things that the other thing with the scheduler stuff is we had a pretty fair long discussion about how do you standardize and model post capabilities through the API, which is an interoperability issue. That's what I was talking about with Zen and the different bridge drivers. But we have to sort of lay, we have to clean up some of the existing stuff that we have and model it appropriately before we can even start getting into these other things that are down the road, but really more for Okada. But we have other, as far as like a big thing that's already happened in Newton has really been the backlog that we've been carrying since Otaka Liberty, even in Kilo in some cases. We put a freeze on new specs up until the summit, which before we used to just say once master is open you can propose new specs and we'll approve them. For the first, I don't know, since Newton started until the summit we actually said we weren't approving any new specs. If it was approved from Otaka we would approve it again, but we've really tried to lock down new debt basically that we're taking out and we're trying to get a lot of these long running features actually worked on because a lot of the core team is actually working on a lot of these too. So the core team is reviewing them and working on a lot of them. So we need to get a lot of this backlog cleaned up before we can add new features basically. That's great to hear. Well, is there anything else Matt that you'd like to add? I think that's it. All right, well thank you for taking time to talk to us about what we can look forward to from Nova in the Newton Cycle.


Sarmed asks, hey guys, I need to upgrade Office 365 licenses for all 500 plus users from E3 to E5. The users assigned through a security group. Can I just change the group assigned license from E3 to E5 in Azure and click Save? Or shall I assign E5 first and wait some time before removing E3 licenses to ensure that no user will be affected? Absolutely, option B. Because I have seen. A mass change in licensing goes out. In terms of you know two competing processes on the back end, if you're going in and one one will win and one will lose. And it's possible that you know I've seen it were both lost and you end up with users that have no licenses. So I definitely would take it slow and not do. You know, how many 500 users at one time? If anything, I do maybe 25 at a time. You know in batches just to make sure. What's always the smart thing there's always to do is do pilot, test it out. Really, I mean, I understand you want to do the whole the whole group, the whole security group, but. You know, number one. If something does go south, this definitely could be, you know, depending on your situation can be a resume generated event. And it's that's just not something you want to get into it. You know, 500 accounts that you have to individually touch. So. Yeah. Yeah, I like there's a comment by someone who's not here. So they'll remain unnamed knows Sharon Weaver who I believe posted that saying, you know that like, hey, that could be fine, but why not create a formal offboarding process so you can automate that. Move them off of that version, but I agree. Assign the E5 wait till that goes through. Remove the E3s. There's nothing wrong with it. There's nothing wrong with having both licenses on account. I mean, it doesn't it doesn't cause any issue having both licenses, but if you remove one and then try and add the other one, and for some reason you don't add, then you're going to be, you know, it could turn into a bad night or a bad weekend or a bad week for you. Yeah, you don't want to break anything for people. Yeah.