Good morning everyone. So the agenda for today. So we've done the PC check-up, we're doing the getting started now. In a bit I'll do something on the positioning of the MP1. So what are the objectives for today? Understand what the MP1 is. Obviously it's a new product from ST. In a way it's a new venture because we're going away from microcontrollers to microprocessors. So understand a bit about how that fits into our portfolio, how it might fit into your projects. It says to get confident with moving to this platform and the ecosystem. So obviously this is just a very quick whistle stop tour of the ecosystem and getting familiar where to find things. But there's a whole lot more you can do offline after this to get more familiarity with it. And so getting started with the host setup, with your PC setup, making sure you've got something that you can actually go away and play with. And knowing where to find more information, that's kind of one of the key things of today. Okay, so we're going to have a quick bit of a play with the board. Just so we want to make sure the hardware works. Two, make sure all your cables are working. We'll need one at the moment for this particular part. The second type C cable, so the one that's a type C to type C, you only need that for one lab later on in the day, unless you're using it for the power. You might have chosen to do C to C as your power cable. But the second type C you don't need until one of the labs, and you only need it for one lab only. So don't worry about lack of USB ports, and if you've not got a type C to type C, I do have some adapters to convert that to a type A. So we're going to have a quick look at what we've given you in front of, in respect to the hardware. So the board that we've given you is the MP157C-DK2. So it's one of our discovery boards, and it's the top of the range with the graphics module included. So Chris will cover the rest of the family and the kits later on. In this particular kit, we have a Wi-Fi and Bluetooth module somewhere on the board. You can see your big DSi panel on the front. You've got the Gigabit, Ethernet and HDMI. So that makes up the bulk of the kit. And inside, software-wise running, we've got our starter package. And other Chris will explain about the starter package later on as well in the morning. So that's what you've got bundled in, and that should already be pre-programmed into your target board. So if you lift the screen off and had a look underneath, you'll see the MPU in the middle with the memory chip. We have a PMIC to do all the power management, sat there on the board. Your power connector is the one that's down next to the Ethernet socket. So the type C next to your Ethernet socket is providing you your power. You've got four USB sockets on the opposite side. So you'll be using these later on in the day with the memory stick that we'll hand out again later on in the day. The second type C there, as I say, we need for this one lab in the afternoon. And the ST link, you will be using pretty much in every lab during the day for your terminal window. So you can see what's going on in your target board. So that'll be providing the terminal interface into the Linux that's running on your Discovery Kit. And your Wi-Fi modules just up here in this top corner is where your Wi-Fi module sits. For the buttons and LEDs, there's a collection of LEDs on both sides of the boards. The reset button you will be using on and off during the day. So we will ask you to reset your board every now and then so that we can see certain things happen. So, and reset is the black button. So we're having a try and read the salt screen. There should be three blue buttons and one black button down there on the underside of your board. If you turn the board over, you'll see your Arduino connectors. So you can always put add-on shields on. And when we give you out the memory sticks in the extra material somewhere else, there is a demo for adding an add-on shield. So it's one of the MEMS add-on shields you can put on it. So there's some extra material to cover that. The SD card, which is where we're storing our Linux image. So that's what we're running from is our SD card. And then you've got the boot pins as well. So we'll explain what the boot pins do. We won't be playing with them during the day, but we will explain what they do during one of the hands-ons or one of the theory sessions. So to get started, you need to make sure your boot pins are set to the on position. You've connected your SD link cable. You've connected your power cable and your SD card is plugged in correctly. And hopefully, your boot you board up, you should see our demo launcher, as it's called. So as I say, you only really need one type seat at the moment, which is the power one for this particular lab. But you can always plug in the SD link. It won't do any harm further than that one. So you can click on some of the icons that you've got on this screen. So I have the board here. So I'll do the easy option. So I'll pull out my HDMI and I'll plug my HDMI in. So hopefully, it should now transfer onto the screen. So hopefully, you should be seeing this screen on your target board. It shouldn't take too long. You'll get nothing probably for about three or four seconds when you power it up. So your power is the one next to the ethernet socket. Then eventually, you should see a blue LED come on. And if it starts flashing, then that's a good sign. That means your Linux is working. So at the moment, mine is I've got a blue LED flashing and a red LED flashing because I've not got my SD link plugged in. So rather than me trying to struttle and see exactly where the icons are on the screen, I'm going to plug in my USB mouse into one of my sockets, just purely so I can see a mouse. And because it's Linux, it just works. You plug a mouse in on USB, it works. So you can go along and click on any of the icons.  So that's just a fairly basic one using all the graphical functions that we've got. So if you click anywhere outside that box, double click outside the box, or outside the cube, it'll back you off to the main menu. Now, again, I have a USB webcam. So I'll plug that in. And if I click on my camera icon, there we go. Have a nice picture of the audience. So I also have a Bluetooth speaker. So I'll click on my Bluetooth link. I'll switch my speaker on. I'll put it into pairing mode. And I'll start a scan. There we go, a braven. I'll say connect. There we go. So it says it's connected. And now I should be able to play a video and I should get some audio coming through, hopefully. So again, you can play video. You can connect any Bluetooth device to it as well. So again, the Linux just gets you up and running. It automatically connects to anything else. And the final demo is the AI demo. So this one's now utilizing the Cortex M4 as well. So it's taken our XCube-AI package, if you've seen that before. I've got a few nods. So that's running in our Cortex M4 inside the device. So that's doing the character recognition. So the graphical side, the A7 side, will be sending the information over for which characters come in to the M4. It'll do the interpretation and send the response back to the A7 side. So that's what you've got included inside the board.  So to help you out when you're doing your developing, we have what's called the wiki. So we'll be referring to this on and off during the day. And we'll show you a few more slides of it later on in the morning. It tells you everything about this board, how to get up and running and start with the board, how to play around with it, and it'll go into a lot more detail for the development side. We'll show you a bit more about the wiki as we go through the day. But that will be your biggest place for gaining information. So you've got the sd.com with all the documents, but the wiki's got all the guides and more of a detailed explanation of exactly what's going on. So we'll highlight a bit more in the wiki later on in the day.


The world of perception and the people in our lives, especially the ones that touch us so deeply, in many cases we could always think of them as angels because it's such a hard opening. There's a lot of love and connection there. But when we hear the words, holographic universe, or we get into teachings of quantum physics and so forth, we start to realize that there is no perceptual world that's apart from the perceiver. In lesson 132, Jesus says, there is no world apart from what you think.  Exclamation point is taking it deeper and deeper to this idea that there's nothing outside of us. So we have had this belief in time and space, in dimensions, three dimensional world, and dimensions beyond this world, and realms beyond this world. And there's many books, even the Orantia book is quite good at articulating a lot of these different realms and the whole cosmology and everything like that. But basically everything that we perceive is what we, the meaning that we gave it. All the particulars of your brother, just like all the particulars of my grandmother, Lily, it was a very significant character in my life in Awakening. She was just a symbol of unconditional love. You can do no wrong. Are there by design, you might say that nothing is at random. No person, no place, no event, nothing at all comes at random. And that these people that have been very significant in our life experiences on planet Earth are reflections of what we have in our mind.


Good evening ladies and gentlemen, I'm here to talk about your favorite phone I know the corner has been missing for some time, but this is the Galaxy Note 10 plus So, you know this video is all about why you know the phone is sexy just like me, you know I'm a very sexy guy, you know corner.  It looks like me. I'm a professional myself, you know And anyway, but it's coming. I gotta run. Bye. Okay. Okay, Colonel, right? We'll get your video soon. Just relax, okay? Hey guys, Thundee here and welcome to my video where I'm talking about the Note 10 plus. Yeah, he's right We're talking about that. I'm talking about why I keep using the device to this very point And you're wondering why there's 20 Ultra's out. There's plus all this stuff And those are great devices, but this is specifically for me and if you're wondering and why maybe you should pick it up, too So the Note 10 plus is such a great device design-wise aesthetically. It's beautiful that oral glow The fact that it just changes colors with the way like like little bounces off it is really nice The fit for me is great. It's a large phone.  It kind of reminds me Sadly, but in a good way for me the Note 7. Note 7 was a greatly designed device I'm gonna talk about the other issue, but the design was beautiful. It kind of reminds me of that So you've got a device with a lovely display against Samsung's great displays a punch hole camera, which a lot of people Have gravitated to in my buddies SuperSaf has made some really Interesting, you know designs and memes and things like that off them, but speaking of Saf though Why don't you hear from him quickly what he thinks about this device? Hi guys? This is SuperSaf and the great Colonel has asked me to tell you why I love at the Samsung Galaxy Note 10 plus And also why I love and respect Colonel Singala so so much He has also asked me to clarify that I'm not being forced in any way whatsoever to say everything that I'm saying in this video The things that I love about the Note 10 plus firstly is this amazing display So I can have wallpapers of the Colonel at all times. What kind of a script? Okay, fine. Fine I also love the cameras so I can take lots of great pictures of the Colonel and most of all I love the S Pen so I can sign off lots of checks to support Colonel Singala and I strongly feel that you should do the same to All hail Colonel Singala Can I can I go now? Yeah, he's right There are a lot of great things about this device that I do like Design wise has been great Performance is something that really just comes to play it packs single best that we had from last year the 855 I didn't have the plus though, but 855 12 gigs ram all that fun stuff in there and a 4500 milliamp battery and performance was great great That's what I liked about this device is that you got great performance then and now So even to this very point no slowdowns no hiccups. Nothing and when you talk about one of the things I do a lot on the smartphone I gain quite a bit and Using the processor from last year and trying to push as much with graphics You think I want to jump to a newer device and it's true But I use this on a daily basis and it's been great playing pubg of the max settings playing that Extensive for quite a bit of time or Call of Duty mobile. There's no faltering. There's no slowdowns You get a very smooth gaming experience is one that people will enjoy Plus the audio from it is really good like take a quick listen just from like gaming audio and here It's a very just robust system for those kind of things you want to do and again, it's loud The speakers 104 decibels clear and clean now one of the bigger things on the Galaxy note is the S pen It's been one of the most defining features for years and no smartphone has that feature to that capability at all Others have tried doesn't matter, but they have spent talks into your device nearly you bring it out. You can use it and It's really good I like the fact that I can just jot down notes and also I can sign like NDAs you guys have no idea We get a lot of early access Into new devices and you have to sign NDA NDA So you don't leak things early or you know tell people randomly about new devices So the normal process would be I get an email. I get an NDA. I print it out I sign it then I scan it then I email it back. So that's like five steps with this. I get an email on my phone I look at it. I Click on it. It opens up with a PDF. I sign save set Right there on the device That is what I like and that makes my own day-to-day process super easy and super smooth Like it's it's insane how easy that process is. So I really like that and I truly appreciate That this is the only vice device that can do that now my other buddy Flossy Carter Also has something to say about this device and I wanted him to just chime in quickly about why he still uses the No, 10 plus Yo, what's up? Everybody's your boy Floss back again with another video And I'm making this one real quick to answer two questions from the Colonel Number one. Do I still use my Galaxy Note 10 plus and the answer is yes. I use it every day This is my second favorite Android phone behind the Galaxy Fold Question number two. What's my favorite feature of the Galaxy Note 10 plus easy Using the Bluetooth S Pen to WAP YouTube videos. Yes, you heard that right not watch YouTube videos WAP YouTube videos Let me show you what I'm talking about So we got a fresh Star Wars edition Galaxy Note 10 plus. Let's go ahead and open this up. We're gonna take it over to YouTube Okay, now Sam watching some bored at work and I want to check out the latest gaming phones Pull out the Bluetooth S Pen That's it play So imagine if you have a budget right and that budget says Let's WAP some YouTube videos. All right, we just already seen this video WAP. Oh, I seen this one too WAP Hold up. I'm getting a phone call. Let me press pause BAM Let me unpause it BAM Let's take it to the next video. WAP. The Bluetooth S Pen is the best Feature on any phone out right now So yes ahead now back again quickly the camera is sezy take some sezy pictures I look fantastic with the bokeh in front facing and also, you know, my skin tone looks very fresh And you know, I'm just trying to get endorsements in this video from, you know, maybe Samson or somebody else But okay, but a walk is coming back. I have to run again. Bye. Oh, okay. Okay, Colonel Seriously, we'll get your video. You don't have to butt in but yes He does have a point. The camera is actually really good on this device. Yes, it's last year's camera But the front-facing camera is good and granted you've seen your photos of mostly him You just still get a really solid camera front and rear camera does a really good job 4k 60 Photos daytime are good nighttime photography is good. Not as good as the s20 ultra or the s20 Plus but That's where of course we will hope to see improvement as we move forward with devices like the note 20 ultra Which we'll get to in a second But the camera functionality is great and that's something a lot of people like and the fact that you can get a device from last year At a cheaper price which solid camera performance all those things. It's truly amazing now speaking of the note 20 ultra I'm excited because there are a lot of things that I can't wait to see on this We've seen the leaks that gets Samsung released a device At least on their website from Russia and so we know how it looks new camera way It looks like it's adopting some of the cameras from the the s20 line Whether it's the 108 whether it's the new 50 megapixel sensor I don't know but I do know the Samsung will fix those autofocus in issues that they initially had with the s20 220 line the ultra line and we know that the low-light photography is going to improve We've seen some new sensors That ISO cell sensors that should give us better low light capture as well So those things are great and hopefully we get to see Better video overall because I still think that the galaxy not line has probably one of the best videos for a Android device. Hopefully it can be Apple devices which currently need the pack But I think overall when you look at the note 10 plus and everything it brings to the table This is one really solid device. I think overall Samsung has Created something that has lasted that perennial just one year box And something that even if you bought later on this year or even next year You will find that it performed really well and covered all the tasks that you wanted to now It may be behind yes, the note 20 plus an ultra which will be coming out in just a couple of months or actually a month But it's a device that I think you will find a lot of I do and for me it helps me work helps me play And it also helps me capture fun and goofy moments with paternal So if you guys have any questions or any comments about the note 10 plus or you want to pick one up Use the link down below otherwise guys. Thank you very much. Don't forget to like share subscribe and Always enjoy your entertainment Yes, I hope you guys can enjoy this video are all the cornering Interjection I have to see myself inside there and of course, don't worry super saff and You know, it was just joking in he was joking was joking. I have flossy dad. You know, right? So, yeah, remember Singala time says he time. Yeah


Welcome back to Tennis Talk, my name's Cam Williams and Rafa Nadal has learnt the extent of his injury that he suffered in Indian Wells. He's going to be out for four to six weeks with a rib injury, which means that he's going to be out for some of the clay court season. Let's have a read of his statement. So this is what Rafa had to say in his statement only an hour ago. I have a stress crack in one of my ribs and will be out for four to six weeks. This is not good news and I did not expect this. I am sunk and sad because after the start of the season I have had such a good time. I reached a very important part of the year with very good feelings and good results. But hey, I've always had that fighting and overcoming spirit and what I will do is be patient and work hard after my recovery. Once again, thank you everyone for the support. There you have it. Rafa is going to be out for four to six weeks, which means we already know that he's not playing Miami in the next couple of weeks. But also Monte Carlo, that is happening in about three to four weeks, so he won't be playing there. We don't expect. Also Barcelona is happening in the next four to six weeks. So he might actually pull out of that. We might not see Rafa until the start of May halfway through the clay court season, which is disappointing because you know, we all know that Dracovic is coming back in Monte Carlo and it looks like Rafa won't be able to play that event at the very least. Won't be able to play that event and the very worst might not play half of the clay court season. Let me know down in the comments below. When do you think Rafa is going to get back? What a shame this is because, of course, we know he had the greatest start to the season that he's ever had. 20 wins and only one loss on the hard court. And now we might not see him for a couple of months into this clay court season. And who knows how well he's going to do with the French Open now if he can't prepare as well as he was going to if he was 100% healthy.


It is now time for Member Stavis, the Member for Nipissing. Thank you, Speaker. As this legislature knows by now, I take every opportunity to promote Northern Ontario. Today, I want to talk about an exciting addition to the agriculture sector. Yes, Speaker, farming is alive and well in Northern Ontario. In fact, 50% of Ontario's canola and 40% of Ontario's, excuse me, are grown in Northern Ontario. Oats, 40% of Ontario's oats are grown in Northern Ontario. I want to introduce you to FarmNorth.com, a new and exciting website. It's a comprehensive resource for anyone interested in entering the agricultural sector. I know that. Well, are you going to give me a chance? Are you cutting into my time now? Entering the agricultural sector in Northern Ontario. And as the member stepped on me, Speaker, it was designed by our very own John Vantoff's daughter. The website provides... Well then, I won't ask him why he hasn't introduced this yet then. How's that? It's a comprehensive resource for anyone interested in entering the agricultural sector in Northern Ontario. The website provides profiles on 10 Northern districts, including information such as number and types of farms, farm capital value and plant hardiness zone information. The site also provides information on relevant organizations, a directory of agribusiness suppliers, research information and important community contacts to help successfully enter the agricultural sector in the North. Speaker, I'd like to thank all of the organizations involved in the project for putting together such a comprehensive and easily accessible resource to promote Northern agriculture. FarmNorth.com. For the sake of the jocularity, I allowed it to go a little over some of the women. Members, David's the member for Windsor to come see me. Good afternoon, Speaker. First, a shout out to Toronto author Andre Alexis. He is this year's winner of the Scotiabank Giller Prize. The Giller's connection to Windsor to come see was amazing this year, Speaker. I have an outstanding independent bookstore and publishing house in my writing. Biblioasis had three books on the Giller's long list of 12. And Speaker Biblioasis had two on the short list of five. Samuel Archibald's story collection, Arvita and Anacana Schofield's novel, Martin John. The other one on the long list was Russell Smith's Confidence, which was also shortlisted for the Writers Trust Award. It is unheard of that a small independent publishing house would have so many books selected in a juried competition as among Canada's best of the year. And one of their poetry books, Robin Sarah's My Shoes Are Killing Me, won the Governor General's Award for Poetry. So congratulations to Dan Wells and his team at Biblioasis, the small publishing house that roared this year. And Speaker Windsor's poet laureate, Marty Gervais, hosted another literary evening at Willis-Ted Manor last week. It was standing room only as other poet laureates and remarkable poets from across the province shared stories and read from their collections. And Speaker John B. Lee from Brantford was there. As was Mrs. Saga's new poet laureate, Anna Yin, Roger Nash from Sudbury, Terry Burns from Mowen Sound, and Debbie Okenhill from Sarnia. Poetry is alive and well, Speaker. Further proof that we should have a provincial poet laureate here in Ontario. Thank you. From the member's team, it's the member from Trinity Spadina. I rise today to recognize and celebrate Central Technical Schools' 100th anniversary. Central Tech is one of Toronto's oldest and largest high schools that I'm proud to have in the writing of Trinity Spadina. On October 16th, I had the opportunity to attend an assembly at Central Tech to celebrate this important milestone. Over 2,000 former students attend the anniversary celebrations, which included affirmators to support programs at the school. Central Tech is an important history. This school was built in 1915 to meet the growing needs of Toronto's employer for skilled trace people. Central Tech teaches academic alongside a variety of technical skills. This program throughout its history include nursing, blacksmithing, optometry, and aerospace program. This anniversary reminds us of the continuing importance of trades in Ontario. Graduates from the trades program like those in Central Tech form an essential part of our high school workforce. This is important that we encourage youths to enter the trades as both a vital and a fulfilling career. Mr. Speaker, I'm proud of the impressive history of Central Tech. I rise today to congratulate Central Tech on their centennial anniversary and the contribution the alumni, the staff, the students have made to the writing of Trinity Spadina and the province of Ontario. Thank you Mr. Speaker. Thank you. Further member statements? The member from Elgin Middlesex London? Thank you, Speaker. As you know, November is long month and that during this month there are many events occurring across the province that are highlighting the importance of breathing. Today I was at Women's College Hospital with the Ontario Lung Association celebrating World COPD Day. I had the chance to test my breath strength by taking a spirometry test and learn about chronic obstructive pulmonary disease along disease that blocks airflow making it difficult to breathe. As mentioned, our breathing capacity is tested by spirometry. A simple test used to diagnose asthma and other lung conditions like COPD. It takes only a few minutes but makes a huge difference in the long-term health and well-being of those who struggle to breathe. More than 2.4 million Ontarians, that's one in five, live with a chronic lung disease, be it asthma, lung cancer or COPD. Lung cancer alone kills more than breast, ovarian, colon and prostate cancers combined. It's unfortunate that we continue to live in a province where people are still struggling to breathe. Lung disease is the only chronic disease not to have an eventual focus or strategy. It's time to move on an Ontario Lung Health Action Plan. We have a bill here introduced by MPP Catherine McGarry, one that we support and I call upon the government to bring this bill forward in committee so we can continue it on the process. I would also be remiss if I didn't remind those in the House the importance of making sure we do all that we can to help those who struggle to breathe and breathe with ease. In May together we stood in reflection as we passed Ryan's Law, a law aimed at helping kids in Ontario school breathe with ease. Although we celebrate the bills passing, we're reminded of the terrible loss of life of Ryan Gibbons, whose name is stamped on the bill's pages. He lost his life at school when he could not access his inhaler in time. Ryan's mother Sandra stood in this chamber on that day, her tireless effort to make sure no parent loses a child was evident as we glanced over to see her frozen over us. A presence reminding us we need to do more to help those who struggle to breathe. Be proactive with your lung health because when you can't breathe, nothing else matters. Thank you, Speaker. Thank you. Mr. Speaker, we have many people that are gathering in Moose Factory today on the passing of Margaret Wabano, otherwise known as Gukam Wabano. She is the oldest surviving residential school person in the history of Canada. She died. She was 111 years old. Margaret, I got to tell you, was quite the character. My dealings with Margaret over the years have been nothing but great experiences, the times that I've seen her. She had a sense of humour and a sort of sense about life that I think a lot of us can be able to take to heart. The one thing that she always talked about was the ability that people should develop in order to forgive. She went, unfortunately, through the residential school experience when she was seven years old at St. Ann's up in Fort Albany. She never talked about what happened there, but you know that it marked her life forever. Her dad and her mom, in order to deal with it, essentially took the kids and moved into the bush so that the local provincial government at the time and the church couldn't get hold of them. So they lived in the bush. They stayed there for years until the kids were old enough to come back into the community and not have to be snatched back into a residential school. And through all of that, she kept her sense of humour. She learned to forgive and to move on. She was the mother to a number of children, 25 grandchildren, 83 great-grandchildren, and many great-great-great-great-grandchildren are here today because of both her husband, Mr. Wabano Raphael, along with herself. I just got to say it's a pretty hard day today in Moose Factory because she was a great part of the life of the people that lived in Moose Factory and on the James Bay Coast. And I know they're gathering today in order to say to the goodbyes to somebody that is sorely going to be missed. And we all say from here in this legislature to the family of Mrs. Wabano and friends, our thoughts are with you. We will miss Gukum Wabano because she was just bigger than life and we are going to miss her. Thank you, Speaker. Thank you so much, Mr. Speaker. Mr. Speaker, I'm pleased to rise today to speak about a great organisation in my writing. The Halton Learning Foundation is a wonderful charity whose members work tirelessly to deliver quality education to students who need a little extra help. The foundation works to limit barriers to learning for needy kids. Mr. Speaker, I've been attending Halton Learning Foundation events for several years now. And I'm always touched by the emotional testimonies I've heard from young people who have benefited from the program. Last week I attended the Foundation's fundraising gala. The theme for the evening was Imagine the Possibilities. It was a great event. One young woman talked about how the foundation helped her when she was facing serious challenges in her life. It was touching to hear how the funds provided helped keep her on track. For all of the students, funds raised can mean groceries when the cupboard is bare, a warm coat for a chilly winter, or support to leave an abusive situation. Mr. Speaker, these are challenging situations for children, and the Halton Learning Foundation offers vital help, guidance and hope. So far this year, the Halton Learning Foundation has provided $17,000 to young people across the region. Mr. Speaker, for more than a decade, the Halton Learning Foundation has been working closely with the Halton District School Board to assist students who need a helping hand. Just imagine the possibilities. Thank you. Thank you. Further members to sign this, a member from Chatham. Thank you very much, Mr. Speaker. Last week, Chatham's Coca-Cola Facility marked an impressive safety milestone. On November 2nd, the facility reached 1,000 days without a lost time injury. In touring the facility, I noticed posters that said, And it stands for Protect Yourself with Personal Protective Equipment. Be aware of your surroundings. Always use proper tools and equipment for the job. Stay focused and execute safely. Mr. Speaker, Coca-Cola rather operates a remanufacturing and make-ready facility in Chatham. Employees repair and refurbish equipment such as coolers and vending machines from across Ontario. The facility has continuously operated in Chatham since 1992 and currently employs 49 people in the community. Coca-Cola Refreshments Canada has a stringent safety policy that empowers employees to be safety leaders. Company policies follow international best practices and safety audits take place monthly in every facility. Tony Caradona is the manager of the facility in Chatham and his comments on achievement demonstrate the commitment that management employees share to safety. Having the proper tools for the employees and having the proper training are the two main things. It definitely is worthwhile investment, not only from a financial standpoint. It's good for morale, good for employee relations, and good for customer relations. Strong health and safety records, Speaker, don't happen by accident. It takes hard work and engagement from everyone in the facility. So congratulations to everyone at Coca-Cola in Chatham for a significant event. And by the way, together let's set our next safety goal to be 1,500 days without a lost time injury. I know you can do it. Thank you. For the member statements, the member from Brampton Springdale. Thank you, Mr. Speaker. Mr. Speaker, tomorrow is Children's Grief Awareness Day, and I hope that all members will join me in wearing blue to recognize this day. Before graduating from high school, one in 20 children will experience the loss of a parent, and this statistic doesn't account for the loss of a friend, sibling, or other close relative. These types of losses are devastating for all of us, even as adults. We all understand and recognize the profound impact of grief in our own lives. But children grieve differently than adults. Kids who have lost a loved one may look and behave normally all while experiencing inner turmoil, and many adults who lost a loved one as a child will still think of that death as a defining moment in their lives. Children's Grief Awareness Day and the hard work of organizations like Rainbows for All Children Canada and their partners bring attention to the particular pain children suffer when they lose a loved one. Thank you to all of those organizations for their work. I'll be wearing blue tomorrow in order to honor this important day, and I hope you will join me. Thank you, Mr. Speaker. Thank you for the memories, Mr. Member from Durham. Thank you, Speaker. The Bowmanville Hospital is a staple of the community in Clarendon, offering quality community health care. The staff work diligently to do their best with the infrastructure and equipment they have at their disposal, and I thank them for the care they take. Tomorrow, I will be attending the launch of a brand new CT scanner, one that is leap and bounce ahead of the former in quality and technology. The new CT scanner will help reduce the wait time and enhance care in our community. It was installed in Bowmanville and began scanning patients at the end of October and replaces a 12-year-old machine that was slower and had less computing capabilities than most machines today. It is my hope that this will signal further development for hospitals in the future, as my constituents constantly remind me of my passion for renewing the Bowmanville Hospital and the key role it plays in the communities east of Toronto. Again, I thank the Bowmanville Hospital for the hard work that they do, and I look forward to attending further announcements in the future. Thank you.


Good morning guys, it's actually late afternoon, but I just got done editing my 24-minute video guys. I'm happy about this. I did a whole like get ready with me And I share like all the products. I was really good because like I made this links Section in my like notes app so I can link everything I'm starting the vlog out like super late because I just have had a relaxing morning I'm finally feeling better. Yes, I still have mucus, but like I'm starting to feel like myself again Which I'm really happy about yeah I just like took the morning off this video is gonna be mainly focused on Making the saran ball wrap game. Don't get me wrong. I love vlogmas I love watching people's vlogs But like I don't want to see you like brushing your teeth and making your coffee like every single morning Like I don't know. I just I kind of skip over those parts So like I just want to give you the stuff that like I would watch You know what I'm saying? That's why I'm just gonna focus this video on making the saran ball wrap game because That is what I have planned for today tomorrow I think I'm gonna do the gingerbread Because it's like really fun. It'll get us in the Christmas spirit I always drink like red wine while doing that so like I might have to run to the store tomorrow and Get a bottle of wine to sip on while I make my ginger red house But today I did not want to leave the house. So yeah, we're just here and we're gonna make the saran ball wrap game I was watching my other vlog like shopping and stuff And I'm like I should have said in the video take a shot every time that I say saran ball wrap game And you know what you should play that game Tonight too while you watch this video because I'm gonna say it a lot as well anyway I'm gonna finish getting this up and then I have to do like some laundry like finish it up a little bit And you know what we're gonna get around to making the saran ball like that's like my one to do today I took out the trash, but like am I really gonna vlog that? No, I'm not gonna vlog that Did the dishes have to finish up? There's a little laundry like I just said But I'm not gonna film that because like I just find that to be like so boring like sometimes I do But I'm not gonna put that in the video I'm gonna stop rambling now and I'm gonna get on to finishing Getting this video uploaded Because it's a fun one Okay guys, so right now I'm going to make the saran ball And this is honestly harder than it looks because the items are like Items they're actual like things and then to make the ball. I don't know last year Well, not last year because we didn't do anything during the holidays last year I don't know why this is doing me such a good time Okay, here we go last year we didn't do anything because family members had coded and We were like getting in the process to show our old house So obviously there wasn't like much there, but this year we're going all in first off We have to get the saran started Okay Guys, this is just this is gonna be a big saran ball If I must say so myself So the winning prize is this the crumbles cookie $25 gift card is going in the middle So honestly, I'm just going to wrap this up like so so this is like the winning prize so once the Person whoever gets this far they have to unwrap the rest of the saran and then we have all of these goodies Here we go Can't forget the scratch offs. Oh my laundry's done That'll just have to wait anyway. I'm gonna open up some of these so I got some toys These are oh my gosh, they're like gummy people They're kind of like I hope that doesn't melt when I put the hairdryer to it. We'll find out have that We have a global We have the bath bomb Also picked up some sticky notes because I mean like these are actually things that we could use I mean, I tried to get some stuff that was usable and then some stuff that was just like kind of Random got some hair scrunchies for the ladies We got a pop socket can never go wrong with some fuzzy socks. They even have little grippies. Oh, right I think we got everything. Oh, I need to unwrap the balloons I think the hardest part about the making the saran ball is actually getting it to be a sphere Because the inside is not a sphere. So it's just kind of hard Oh my gosh to do and then you want to spread out each of the items like evenly so you want to have some some layers of the Ball just be saran like that I guess and then then you put an item in I'm hoping that these two Like spherical things will make it more like a ball. I don't know if that's actually gonna work or not But we'll see Okay, so now it's like starting to become a ball Thank goodness because I was over here like this thing is not gonna be very good because it's all misshapen But it's fine. Okay. So the battery died on me. I just put this scrunchie on I don't know if I'm actually gonna time-lapse this. So this will probably be like a little bit more time-lapse But that's only because I don't want you guys to just sit here and watch me wrap this ball I mean in slow and like real-time that would be like super boring But anyway, it's coming together along really well I'm happy with it the thing that I have a problem with like I don't know how How many like layers I should go with then like putting an item, you know what I mean? Like I don't know the right amount, but I guess there's no like right amount as long as like, you know everything is Here and in the ball I hope I get one of these balloons because I want to make one of my family members blow it up So we can like do the punching bad Thing, I don't know. I think that's like super fun. So Okay, so now I'm gonna head upstairs to put a little heat on the ball So make it harder obviously because that's all my aunt did and I swear it just makes it more fun. So Let's go do that It gets so dark so fast now and I'm not a fan. I do not like how it gets so dark So fast because it makes me like tired earlier if you know what I mean Okay, so have the ball here I just have all my stuff here because putting it away and then like getting it out again Because I knew I was gonna wear makeup like a few times in this past week I'm like, I don't want to have to like keep getting everything else So I just kept everything out. This is my mini hairdryer. I don't really use it a lot I typically use my parents just because It's easier and like again, my mom just gave me this one because I don't really normally dry my hair But it's okay. I wonder if these are microwave safe they look microwave safe, so I'm just gonna try it because There's only like four of these in here and I don't really want this holiday sauce So I'm gonna put this in the microwave for like 30 seconds. They're asparagus So the reason why I have some leftovers is because we were like really full I think we ate too much bread. We basically like ate too much bread I think and then we also had appetizers like I had the soup as you guys saw So we weren't like hungry for these sides and then the lady I can't get this open.  Yeah for that amount of price For the food, I'm eating it. This might sound bad, but I normally don't eat like leftovers It's just because like well typically I normally finish the meal So like it's not necessarily like that big of a deal and I normally don't need to go boxes But this was like kind of expensive So like I'm gonna be needing those take take home boxes with the food and I'm gonna eat this shit because She was pricey and that's good food So like it's good food and I just want to get my money's worth as you guys know So I'm a child on on some of this is like an appetizer I don't really know what my family and I are gonna do for dinner tonight But this will be a little nice appetizer before whatever we decide and the appetizers are Served so I have a couple of these looks like I have four and then This is what the mushrooms look like. So I'm gonna chow down on these and enjoy the last of the meal Sherry got home and She brought us some pizza rolls for dinner. So pop those in the oven and this is the main course tonight It's the appetizer the main course and well, maybe not dessert. We've got some candy for dessert. Yes We won't have to that for dessert. Okay, so we're dessert. I'm gonna have this ornament chocolate. I'm gonna try it now I hope it's good. I hope it's milk chocolate This was a little candy from my teacher So, oh Yum, you guys know I love hollow things. So it's a hollow mixed milk chocolate ball Sherry is wrapping presents. Let me Know So, what are you most excited about Sherry having everyone over you haven't been able to do that in a while I know it's gonna be so nice. I mean just live in the st. Cloud and you see him like, you know once a year I saw Brock Brock and Bailey. Yeah, I went to Epcot, but You've seen Perry. Yeah, she's wrapping her gag gift. Yes, but she's doing a much better job than me I have some presents here for myself that I ordered They're from Alex to Alex and then this one is from my Aunt Wendy and I want to save it for Christmas, obviously. Do you want me to be tape duties? So when I was little I would used to always hand Sherry like tape or did the scissors What she was on scissor duty, but then she fell and she poked her ear with this Did I fall or did I just literally put the ear?  No, well, no, I didn't this is for oh, they're peal. They're stickers. There wasn't one over here Yep, because I was using the imagination real T1. Oh good one. That's a good one. Did you put names on it? No, I just put generic game get gift. Okay Okay, what do you want to wrap next? Oh my gosh, look at all these goodies That's Carol's boxes for the oh, I'll put this by the tree. Oh Oh I was gonna wrap one of your presents, but I'm sure you'd want it in happy. Oh my god I use that one for Carol leave that out You're gonna get Carol the ugly. Oh, I think I'd like looks Or someone ever this is Santa Claus, but I feel like we've had that one before Kind of we got one you want for your present another happy birthday. Oh, this is cute Okay, wrap mine in that I might wrap yours in Carol's So Sherry, how's your holiday season going tell the blog Okay, so my back doesn't act up. I know great holiday season. Yes. I've had three really good days So let's hope that it continues. I have a feeling I know what that one is really. Yeah But I want to be so I want to wake up on Christmas morning and be surprised and really happy Stairs I will okay. So apparently Sherry's always wanted me to run down the stairs on Christmas morning That's such a traditional thing to have your little darling Videos of them running down the steps to see what Santa bought and now we actually have steps But when we lived in Ohio, we had steps you were too little you could tumble down the steps Yeah, then we moved here and we've always until recently Had homes with no steps, but now we have homes. I do want me to give you unfortunately you are 26 years old. Yeah Good job, baby. Good job. Sherry is the most neat Christmas wrapper Minor sometimes the paper falls on the floor. Oh my gosh. No mine My Christmas wrapping this year has not been my best, but that's because I was like dying during it But I was like I need to do something productive. I need to do something So look at her folding this It gives a clean. I know I'm lying to the paper Man and Sherry you really outdo yourself every year Just the wrapping maniac She's always been really good at wrapping on the other side, please Well, you know, we need all for many years. She's the only person who doesn't get a lot of experience doing it Wait, you're you've been the only one that's done it. I haven't really ever wrapped anything. Oh, that's true She always wants me to wrap her gifts too. Yeah, so Her abilities are limited in that aspect. I guess See Suspensive compulsive. Yeah, everything has to be exactly perfect. So, you know, yeah Yeah, wrap presents if it has to be exactly perfect. Exactly. So Well, I mean, I'm typically in that way, but again, I was sick and I didn't feel like doing anything So I was like As long as the president has wrapping paper on it Yep, it's fine Exactly So tomorrow is gingerbread and cookie making. So It's gonna be gingerbread house To me So you santa has Sherry wrap the gifts All right, what's the next one you want to do? Nothing's really oh here you could do this one. Do we have a What is that? Oh What else did she get? Oh, I already wrapped yours for her. Oh, that is so cute. Okay. I can't be showing the gifts I'm gonna have to wrap it. You want me to put it in her stomach? We'll make it say stocking stuff them Okay. Yeah, we can have it be. Oh, that's cute No, I already put one in there because I already got her a stocking stuff for me Okay, next paper. I knocked on the floor. So I'll wrap this in No, I threw them away because they were oddly sized Even though I know you're creative Some oddly sized things for the roll I should have kept it, but I was like, no So I hope you guys are enjoying vlogmas Today's a really chill day again, but we did some fun things and this is fun watching sherry wrap Right It's probably more fun to watch sherry wrap than to be sherry wrapping. Oh sherry That's true. Well, I mean, I didn't want to wrap all the gifts, especially my own gifts Since I haven't been feeling well, everything for me is reliable. I asked for a last minute This section I'll say for another package. See like that one I could do in this paper. Okay. Well, I'm not that talented All right, hold this But we do make a good team You sherry Oh, it's close See what I'm telling you Yeah Alrighty, put your teeth this much, but I know no you're you're like me At this point, we just gotta get it done. I know enough time Tell the vlog and look at this without even doing it the little santa or little snowman right in the middle of the box Look at that. That's so good. We'll put it down here sherry's gonna show us wrapping recovery So she made a mistake show them I made a mistake. She can't wrap the entire thing because she cut it. We were talking and you can yakking. Yeah Maybe this one will just do it, but I don't think it will I think no, but this helps on this side Oh, okay. So we need a piece for in the middle here So here are my scissors. Take this. I need like a square piece and then just to cover that so Let's cut him off right here Oh, yeah, because you can still see a little bit of pink right there. It's all right


Each day, the U.S. Naval Surface Force sails the globe, dispersed beyond homeland and sea, vigilant and ready. Their constant presence keeps the world's oceans free for all nations to prosper. For a maritime nation to maintain its seapower edge, control must endure from space to seafloor across all domains and dimensions. To send forth a naval power of this magnitude, our greatest leaders must employ our most lethal weapons with exacting precision, one decision at a time. But where does the certainty of decision can mean victory come from? The Navy has both a tradition and a future, and we must look with pride and confidence in both directions. From the earliest and most ancient seafarer, an unbroken line of expert ship-handling and circumnavigation can be traced to the command of the most junior officer, conning a warship this very moment. Basic tactics developed in advance through the years has allowed our Navy to emerge as the modern fighting force it is today, and now it is sea control by design, which stands as the hallmark for everything we do as a naval force. Elemental to safeguarding this sea control against all potential threats is the organizational framework of tactics, talent, tools, and training. These four tenets start at the most junior level of every officer's career and are developed and built upon as a foundation for continued growth and expertise. It is an organizational system that serves as the mechanism by which our surface force forges the tip of the spear. While active ships are maintained and equipped, the fleet of tomorrow is already in development. The design, procurement, and fielding of these capabilities are realized through investments that span decades. Meanwhile, sailors and officers increase their knowledge as they advance through their careers and progress through their training continuums, and our cadre of standout talent develop tactics or teach those who will one day become their relief. Continual upgrades to virtual training environments that replicate the complexity of shipward evolutions deliver skillful operators capable of fighting and winning in the 21st century and beyond. Research and development teams using innovative techniques such as modeling and simulation inspire leaders to expand the breadth of our future force by capturing and challenging the most creative minds. This process infuses the fleet with collaboration, innovation, and diversity of thought that fortifies ethics and emboldens warfighting ethos. Sea control is not exhaustive command over the world's oceans, nor is it strategic presence of equipment or technology. It is the commitment that wherever and whenever called upon, we will be ready, compounding industry's tools, drilling procedures to perfection, and empowering our best talent makes our fleet as agile as it is dependable. These are the keys to aligning the surface force strategy. Good ideas must be driven into practice with courageous patience, and a weapon's trajectory begins well before it's fired. Surface warfare professionals capable of safely driving ships to the far corners of the earth, cutting edge technologies, and weapon systems helmed by stalwart leaders are needed to safeguard our nation and ensure the Navy remains the surest guarantee of peace. But when peace fails, we must answer the call, and we must answer decisively. Inflicting damage of such magnitude, the adversary is rendered totally incapable of further aggression. If we must fight, then we will win, today, tomorrow, and all the days that follow.


Think with me, all the blessings of the Bible are blessings given upon obedience to the law of God, or they are blessings given through the grace of God manifested in the gospel. All of the threats, all of the warnings, all of the curses found in the Bible are threats, warnings and curses associated with disobedience to the law of God. Galatians 3 verse 10, Paul says, Cursed is everyone who does not continue in all things which are written in the book of the law to do them. Or those are threats and warnings associated with living in rebellion to the gospel.


In this video, we're going to solve the triangle ABC given the data that little a equals 314, which is approximately 100 pi, of course, little b, which equals 205 feet, and an angle a is given to us and its measurement is 35.4 degrees in this situation. So you'll notice that because we know side length a and we know angle a, we have an angle opposite side pair and AOS. Whenever we have an AOS, it's very suggestive that we should use the law of signs to help us solve this oblique triangle. Notice that we have the AOS for a, and then if we look at the AOS for b, we have the side length b, but we don't have the angle b. So it's very natural that we solve for angle b first. And to do that, we, of course, will use the law of signs. So we're going to take sine of b over little b is equal to sine of a over little a. Once we want to solve for sine or for angle b, we would clear the denominators times both sides by little b. This tells us that sine of b is equal to b over a sine of a. And then plug in the data that we have little b is 205, little a is 314, and then sine of a is equal to 35.4 degrees here. And so we're going to want to compute this number using, of course, a calculator here. Help us out here to approximate this makes a follow along with me here with your own calculator. We're going to again, just throw this in our calculator. Make sure you are in degree mode at this moment, 205 divided by 314 times that by sine of 35.4 degrees, you'll get approximately 0.3782. Now this is a very important part to mention here. Notice that the original information you're given was side, side angle. This is the side, side angle situation, the so-called ambiguous case. It could be that there's no solution, it could be there's one solution, it could be there's two solutions to solving the ambiguous case. You know there's no solutions if this ratio for sine turned out to be something bigger than one or less than negative one. Because sine of b needs to be less than equal to one, but greater than equal to negative one. If you're outside that range, then b could not, there's no angle that could satisfy b here. And therefore there's no solution. Now this is an important place to check. Notice our ratio does lie between negative one and one. So we can proceed forward. There is going to be a solution to this triangle. There could still be multiple solutions. We'll see maybe that in a second, but we're going to proceed forward here. b is going to be approximately sine inverse of 0.3782, like so. For which again, consulting your calculator, if we want to be a little bit more precise of course, then we really would be like, oh, the precise value for sine of b, excuse me, the precise value for b is going to be sine inverse of 205 over 314 times sine of 35.4 degrees. That's the exact value. But again, we're going to use an approximation here. On the calculator, if we round it and there's degree, we're going to end up with 22.2 degrees, like so. In this situation, that would then give us that the measurement of angle c, right, it's going to equal 180 degrees, subtract angle a, subtract angle b. And so we end up with 180 degrees minus the 22.2 we got for b minus the 35.4 degrees we were given for a. And this would give us that c is equal to 122.4 degrees. And so with that information in mind, we can then use the law of sines to finish off finding c here, little c. So little c is going to equal sine of big c equals, we can compare this to b, we can compare this to a as angle b here is an approximated value. Even the sine of b is approximate, we're just going to use angle a again.  That's supposed to be a degree symbol right there, put all of this into our calculator as well, and approximately we get 458 feet for little c. And so if we come up here and label the information we just found out here, we would see that it's like okay, c would have an angle measure of 122.4 degrees, the length of c turned out to be like we said 458 feet, and then angle b turned out to be what was it again 22.2 degrees like so. Now this is a very important step. The next step here is a very important step when it comes to the law of sines. It's important to remember that if you take sine of b, this is actually equal to sine of 180 degrees minus b. That is to say the sine function cannot tell the difference between an angle and its supplement. You get the exact same sine ratio because in the first and second quadrant, sine is both positive. In particular, sine cannot tell the difference between an acute angle and an obtuse angle. So when your calculator tells you that b is equal to 22.2 degrees, it's given you the angle in the first quadrant. That is the acute angle. What if it was an obtuse angle? Well the obtuse angle would be 180 degrees minus 22.2 degrees. That's also a possibility that we have to consider. So we consider the situation where b is acute, that force c to be obtuse, but what if b is the obtuse angle here? We take 180 degrees minus 22.2 degrees. We end up with 157.8 degrees, but I want you to compare 157.8 versus a right here. When you started to compute c here, the idea is you take 180 degrees, you subtract from it b, which in this case would be 157.8 degrees, subtract from it a 35.4 degrees here. In that situation, you would end up with a negative value, right? Notice that you get 180 degrees. Subtract from that the combined value of b and a in this situation would be 193.22. That's going to give you something less than zero. C can't have a negative degree measure. And so this tells you that b cannot be obtuse in this situation. Therefore, there's only going to be one triangle that solves this situation. And this is what happens when you try to solve the ambiguous case using law of signs. You have to make sure you check, is the ratio acceptable? If it is, that means there's one or two solutions. If the sign ratio is too big or too small, there's no solutions. Then you continue forward. You calculate b. You have to also calculate the supplement of b. Once you get past this marker right here, the acute angle for b will always work, but you have to check the obtuse angle. In this situation, the obtuse angle didn't work because it was so big that its combined value with a was over 180 degrees. There wasn't an obtuse version for angle b, but there are situations where that is the case. We'll see that in a little bit. And therefore, this then demonstrates how we can get a unique solution when we solve the ambiguous case using the law of signs.


With the beginning of the morning period for Imam al-Husayn alayhi s-salam and the martyrs of Qalbala We at Imam Husayn TV asked a number of young sisters to come in and call their fathers unexpectedly Asking them what advice would they give them if this was the last time that they were speaking? The aim of this was to Experience a feeling of empathy with Sayyid al-Ruqayya alayhi s-salam who lost her father on the day of Ashura Here is what they had to say She said no Then this brother went to see you Then Yes Then this brother went to talk to her What advice would you give me? What is my life like? As for the martyrs As for the mother, I don't wish to be called and called I feel sorry for her father Yes Now They have arrived in the evening On the day of Ashura They brought the head of Imam al-Husayn He died on his head He died on his head Imam al-Husayn Imam al-Sajjad said Sayyid al-Zaynab He said He said He died Yes He said He said He said He died in Syria Ok Shukram Baba Habibi Habibi I love you Allah Bye Masala Bye


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Hello, and welcome to the session in which we would look at a bunch of audit procedures and we have to determine whether they are a test of control or substantive test of transaction and how do they relate to the audit objectives? Audit related objectives. Well, what are they? Well, you got to make sure you know them, occurrence, completeness, accuracy, posting and summarization, classification, timing and presentation. If you don't know these, what each one of them means, you want to go back to farhatlectures.com and review that session because I'm going to be working an exercise here, although I'm going to be illustrating those concepts in an example, but you really have a good understanding about them. I don't replace Farhat Lectures, don't replace your CPA review course. You can keep your course, I'm a useful addition to your CPA review course, I can help you understand the material differently than your CPA review course. It will help you with your CPA review course, it will help you on your CPA exam. My subscription is quite nominal, you can try it for a month, you like it, you keep it, otherwise you cancel. Your potential gain is passing the exam itself. If not for anything, take a look at my website to find out how well or not well your university is doing on the CPA exam, I do have resources for other CPA sections and courses. If you have not connected with me on LinkedIn, please do so, like this recording, share it with others, connect with me on Instagram, Facebook, Twitter and Reddit. So again, let's take a look at those activities, those audit procedures and determine first whether this audit procedure is a test of control or substantive test of transaction and if so, which audit objective it is satisfying. Okay, and these are the audit objective and make sure you are comfortable with those. You make sure you are comfortable with those. These are very important on the exam. Starting with the first transaction. Before we start actually, do you have an idea how do we perform test of control? I hope you do. Well test of control would require you to perform certain procedures. You want to make sure you are comfortable, like make an enquiries as a test of control, examine document, observation, performance, but examine comes a lot. So if you see the word examine, be careful, this could be a test of control. And just things you want to remember, make sure you know the difference between a test of control versus substantive test of transaction. Let's start with the first one. Trace a number of shipping document to entry in the accounting system. So we're looking at the shipping document, which is a physical document that support our transaction and we're taking those documents and tracing them back to the entries, to the entries in the accounting system. What do you think that is, first of all, is this a test of control or is this a substantive testing? Because this is what you need to know first. When do you perform this step? Well, we perform this step as substantive test of transaction. Why do we do so? This is not a test of control. Why do we do so? Well, we want to make sure that if we have a shipping document, we shipped something, we made a sale that sale is recorded in the accounting system. What is the fear here? Fear is completeness. It means we did not record it. The transactions are not complete. We perform this step as a substantive test of transaction and the audit objective is completeness. So let's take a look at the second transaction. Examine a sample of warehouse removal slips for signature of authorized individual. Well, once you hear the word examine, it's a good chance it's a test of control and this is a test of control. So examine, I would say, we go with test of control. Now, which audit objective it is satisfying? Well, you examine the sample of a warehouse slip to see if the removal slip has been signed by the authorized individual. So did this actually happen? This is what we're trying to find out. Did the authorized individual actually signed the removal slip of the warehouse? And if the answer is yes, then yes. So we're looking to see if it actually happened. So here what we are testing for is occurrence. Occurrence, that's the objective that's being that's being met in this test. Occurrence, it's test of control and it is occurrence. Let's take a look at the third transaction. Examine a contract term for large unusual sales transaction to determine whether management has included adequate disclosure of those transactions in the footnotes. Now, although I said most of the time it will be test of control, but here you have to be careful, it doesn't have to always be a test of control. Here we're examining, but look what we're examining, a contract. A contract means the whole thing. So when you're examining a contract, you're not looking at a sample. You're looking at the whole thing. You're looking at the whole picture, okay? For unusual sales transaction, well, hopefully the word transaction will kind of ring the bell that you are substantive test of transaction. This is a substantive test of transaction. So although the word examine, okay, we could have, for example, review rather than examine. We put the word review contract terms, okay? They put the word examine kind of to trick you, and although I said examine most of the time is test of control, but look, it doesn't have to be. So be careful. So I could review contract terms. So it's a test of transaction. Now, which audit objective do you think it is satisfying? Well, I would say, I mean, in a sense, it's easy to know this. Why? Because you are looking at disclosure. You are looking at disclosure.  And what does disclosure deals with? Disclosure deals with the presentation. Are you presenting everything that need to be presented in those footnotes? So it's a test of transaction, and the audit objective is presentation. Presentation. What is presentation? It means you are showing everything that needs to be showing about the financial statement. You are reporting. You are appropriately describing all the relevant information in an understandable way. This is what you are doing. Let's take a look at the fourth transaction. Again, the word examine. Examine here. Examine. Notice. OK, examine. I would say I will start to lean toward test of control until I find out. Where am I examining? Examine duplicate copies of shipping document for evidence that quantities were being verified before shipment. So all what I'm looking for here is an indication of whether we verified the shipment. We verified the quantity. And how do we know this? We're looking at those shipping document and there should be someone's signature that evidence that they verified the quantity. When do we do this type? When do we do this? Do we do this during the substantive test of transaction? Or are we looking for some indicators? Indicators. We're looking for some indicators. Evidence that quantities were being verified. That's all we're doing. Did they do it? Yes or no? I would say this is a test of control. So the word, notice, the word examine here is definitely taking you toward the test of control for sure. And it is a test of control. Now, which objective this is being satisfied? Well, hopefully it makes sense that they are going over after the accuracy. They want to make sure that when it's verified, the information is accurate. The information is accurate. So it's the accuracy objective. Let's take a look at this transaction. Select a sample of payroll payment processed and agree hours to employee time record. When do you perform this transaction? So you want to make sure what you're doing here is you want to make sure that the employee hours and the payroll payment, sample of the payroll payment, they agree. They agree. And basically what you're looking at here is the dollar amount if they agree. You can take the number of hours versus the payroll payment. And depending on how much the employee is making, you're agreeing this. Do you think you do this during the test of control or substantive testing? I would say we're dealing with a dollar amount. I would say this is a substantive test of transaction. Now, what is the objective of something like this? Well, you're agreeing two numbers to each other. You're making sure they are correct. What does that mean? You are dealing with accuracy. Again, the objective here is accuracy. Let's take a look at number six. Now, you are using an audit software to foot and cross foot sales journal and trace the balance to the general ledger. So simply put, you are using some software to do what? To make sure that when I add up all my transaction and cross foot the sales journal, I'm going to trace them. I'm going to make sure they match the general ledger. Make sure they match the general ledger. And what happened is this. You have to understand basic accounting here. In order to require you to understand basic accounting before we go any further. Do you think this is a test of control or substantive testing? That's the first thing we would like to answer before we determine what type of objective is being met. Well, I would say this is a test, a substantive test of transaction. What you are doing here is making sure that the transaction that occur in the sales journal are appropriately posted in the general ledger for each client. Now, so it's a substantive test of transaction. What is it testing? Well, here, what's testing? We have an objective that's called posting, posting and summarization. And this is what it is testing. It's making sure that after you posted in the sales journal, you posted a sales, let's assume a sales on credit, you update, you updated the customer's account, the general ledger, to make sure everything is matching. You have all the information you are posting appropriately. And posting is something that we need to be aware of, something that account and do. So this is posting and summarization. That's the audit objective that's being met. Seven, examine, examine. Again, what did I say? Every time we see the word examine, we lean toward test of control, but not necessary. So, but I'm now, I'm leaning just by looking at the word examine voucher package and related vendor invoice for evidence of approval. Am I looking for a dollar amount? No, I'm looking for some evidence, for some indicator, for some indicator. So this is definitely a test of control, test of control. Okay. Now, the question is, what is it testing? Well, approval of account classification. Guess what? We have an audit objective that deals with classification. So it's a test of control and the audit, that's the audit related test is classification. What's classification? How do you misclassify something? For example, you might have something as an expense cost of goods sold, but you posted it rather than cost of goods sold. That's still an expense, but you put it under advertising expense or something to do with repairs. It's under miscellaneous. So it had to do with classification. This is what classification is. Here you're examining the voucher package and related vendor invoice that dose transaction were posted in the right account in the right classification. Looking for evidence that that happened. That's what we're looking for here. Therefore, it's a test of control, test of control. So it's not being misclassified. Somebody approve this transaction. We're looking to see if that approval is there. Usually the approval is a initial, the individual initialed it. So yeah, it's going into the right classification. Now select a sample of sales invoices, sales invoices and agree prices to the approved price list. Again, once you see the dollar amount, kind of lean more toward substantive test of transaction. And this is what you're doing here. We're looking at the sales invoice and comparing it, making sure the dollar amount is correct. Well, I kind of gave you the answer correct. It means accuracy and agree prices to the approved to the approved price list. You're determining whether the transaction is accurate or not. So it's a substantive test of transaction and the audit objective that's being met is accuracy, accuracy. Is it correct? Yes or no? Select a sample of entries in the cash receipt journal. So we're looking at the cash receipt journal and what we're going to be doing, we're going to trace in it back to posting an individual customer account record. All right? So I can tell you the audit objective is posting and summarization because it's the word posting is here. So it's clearly posting. So we want to make sure that the cash receipt journal, it's being posted. And this is important because if we received cash from customers, we want to post that amount to the individual's personal account. OK? So it's definitely posting and summarization. Is this a test of control or substantive test of transaction? Well, I would say this is substantive test of transaction because it deals with the dollar amount that we are comparing, making sure the cash receipt journal accounts are being traced back to the individual account receivable. Now, test of control for this will be do we have approved that this is being done? If we select the sample to see if it's being done, proof of being done, OK? For example, after we do it, someone initials it. Then it will be a test of control. Here, it's a substantive testing because we are comparing the dollar amount and trace it to the posting. We're looking to see if it's posted in the individual account receivable account, cash receipt. We want to make sure we do that. If we don't do that, customers are not going to be happy with us because when they send us the money, they want their account to be updated. They send us the money. We posted to their account receivable. They are satisfied. I would say this type of account, this type of exercise, is important for you to study when studying for the exam. Why? Because it tells you about the audit related objectives. Remember occurrence, completeness, accuracy, posting, summarization, classification, timing, and presentation. I don't believe we had anything with timing. We had presentation. We did classification, posting, completeness, yes. So just want to make sure timing means is it in the right? Is it on the correct date? We did not have an example, but you need to know those. You need to know those by heart before sitting on the exam. Also, at the end of this recording, I would like to remind you, if you have a CPA review course, that's great. Keep it at farhatlectures.com as a supplemental tool to your CPA review course. My monthly subscription is nominal. You are investing for your CPA exam. Don't shortchange yourself. Your CPA exam is a lifetime investment. Good luck, study hard, and stay safe.


Hello and welcome to NewsClick. Today, we are joined by Sitaram Vachuri, the General Secretary of the Communist Party of India Marxist and we are going to talk about the situation of the lockdown in India, how the Indian government is dealing with COVID-19 and the state of the workers as well as the issues faced by states. Thank you so much for joining us. So, I want to first ask about the situation of COVID-19 in India itself. So the government has been subtly and in not so subtle ways praising its own performance. The numbers are not that high compared to maybe Europe or the US, same with the number of deaths. So, how do you evaluate India's response when you compare it to some of the other countries? Well, you see, if you want to compare it with other countries, you have to have this be at a similar level playing field. Now, one of the reasons why I say we are not at the level playing field is that you have something like we are testing something close to 600 per million of people, whereas Spain and countries like that are testing something like 42,000 per million. So, you see, we are not on a level playing field. If you don't test, you don't find out who's positive who's negative. So, a lockdown per se is another point that needs to be understood. We have been saying that from day one. Yes, a lockdown may be inevitable, but the question is the lockdown is not then cured. We are buying time to ensure that we are able to defeat the pandemic. And we have to utilize that time. Unfortunately, that time was not utilized properly, in my opinion, because we have not done large-scale testing. We still are not doing large-scale testing. So, therefore, the number of positives you have and the number of deaths you have and the number of cases that are reporting are still on the basis of on a weak base that is of a low level of testing. What needed to have been done is aggressive testing. Aggressively equip our hospital facilities, commandeer, private facilities that are required to be used for public use. Remember, recollect, Spain has nationalized all its private health facilities. Now, all this should have been done and protective equipment for our doctors and health workers. On each one of these fields, there's been a short fall. Now, that is where, I think, the lockdown, the more you prolong, it will disrupt the other activity. And we cannot have non-COVID deaths being more than that of COVID deaths already because of this lockdown and 45 days nearly, like you said. Because of this lockdown, you have more than 3 lakh patients, severe patients with severe diabetes who have not had their proper medical attention. More than one lakh cancer patients have not got treatment, including chemotherapy, etc. Kids have not got their vaccination. Babies, more than 3 lakh of them. Pregnant women have not got their vaccinations, which are necessary for the kid who's going to be born. Now, this is where I think there has been a very, very severe shortcoming. And this comes on top of what? On top of at least two months, we have been forewarned, India. First case appears in the world in December. The first case appears in Kerala on the 30th of January. The Kerala government had, in anticipation, started preparations for 25th of January. But till the 22nd of March, or the 20th of March when you had the Janta curfew announcement, till then, this entire time of nearly two months should have been the time to convert the forewarning into being forearmed, forearming ourselves. That was not done. On the contrary, we did things which shouldn't have been done. Namaste, Trump, toppling of the state government and mass swearing in. You have it, the Tablighi congregation, which was given permissions and visa were given to people to come in. And these sort of things should not have been done. And that is why we lost out on the preparation time that was there before the lockdown began. During the lockdown, we have really lost out. And even today, the states which are on the frontline, on the battle front, they today do not have the resources in order to carry forward this fight in a more effective manner. So you raised a very key point about the states itself. And this is actually, this is not something new because especially since Modi came to power, there has been a very concerted attempt to reduce the flexibility states get regarding finances, regarding administration. So what we are seeing now with the COVID-19 response is also, again, once again, the states have been more or less parallelized when it comes to maintaining an effective response, mounting an effective response. That's right. In fact, they should, the state should have been more aggressively supported financially. The last two quarters of the last financial year, they have not been paid their GST dues. Now, on top of that, they're not allowing any relaxation of the FRMB act so that the states can borrow. No, you're leaving the states with no resources. And you take a decision after a national lockdown here without consulting the states. And when the migrant workers problem comes up, you turn around and tell the states, no, it's your responsibility to take care of them. They don't have finances. They don't have equipment instead of helping them. And then you have a private fund in the name of the Prime Minister, which is collecting some thousands of crores of rupees. Now, what is that going to do? Why is that not being sent to the states and dispersed among the states? So because if strengthen them and then we strengthen the battle against the pandemic. Right. Now, that is why the center state relations and there's danger now of a virtual, what is called a financial emergency that is coming up. And this is something that will be disastrous for the country and our economy. After all, that provides livelihood to the people. You mentioned migrants and now we see that migrants are actually being asked to pay to get back to their home states, despite the fact that this is a pandemic and a situation of emergency. We've also seen the situation in Karnataka where employers seem to have intervened. It's still media reports say that employers are actually intervened. So what we are seeing is also extremely anti-worker set of policies at this point of time, despite the government's pronouncements that workers are the heart and soul of the fight there on the front lines, etc. They cannot have been a greater hypocrisy than what the government is pronouncing. You see, just look at look at certain facts. Companies and corporates who are donated handsomely to this private fund under the prime minister's name are the ones who are retrenching workers. They are the ones who are enforcing a pay cut. They have money to pay for this fund of the prime minister. They are virtually paying what is the workers dues and that that is going on. There's no intervention, no question of stopping, stopping that from happening with the prime minister. On the other hand, the migrant workers like you pointed out for the last 45 days, the state governments also did virtually very, very little except for some states like Kerala, which have done extremely well and some other states that also have taken care of the migrant workers. But in most of the other places, the state governments have not done much. And now they're saying, you can't go back. First, they said, we can bring back and correctly, I fully supported, bring back Indians stuck abroad by special flights, chartered flights, without charging them anything. Agreed, I agree with that. But then can't you do that for your own brothers and sisters, without which there's no urban center in India can survive without them. So this is the duplicity involved. You don't take care of them with the abstract. You don't give them time or allow them to go back to their homes before the lockdown announced. We've given them three days notice. Maybe most of them would have been back. And you stop all the trains. Now you start the trains and tell them you pay. And then the government puts out a propaganda campaign saying 85% that they are putting when the issue comes up to the Supreme Court, the solicitor general says that he doesn't have the permission of the government to tell the facts. What is happening to the country? What is happening? I mean, so this is most unfair in what Karnataka did. I believe they had a great pressure to reverse what they have decided. Let us see whether that happens or not. But it is actually it's so back to medieval barbarism. This is nothing but treating migrant labor as bonded labor or indigent labor. And this is a complete mockery of the Indian constitution and the labor laws as they exist today. This is something that cannot be acceptable. And they are not going to be acceptable. Nobody can stop anybody in India, an Indian citizen from going anywhere he or she wants to. That is something that cannot happen. Right. And I also wanted to ask what demands right now the CPM and in coordination with the other left parties are presenting to the government. We know that the easing of the lockdown is going to bring a completely new set of challenges, especially with regards to economic situation. So what are the steps the government must take immediately?  There are large scale job losses. Your agricultural and agrarian distress was deepening. All this was happening in the period before the pandemic arrived and posed this threat. So this lockdown and the pandemic, if I take in the pandemic, has compounded the decision. So immediately, the question is immediately we have given a roadmap for the economy on behalf of the CPI and in that roadmap, we've talked of the immediate measures, short term and long term measures and immediate measures of what we need first of all to ensure that there are no hunger deaths in our country, that there are no deaths that happen because people are completely in a distress and they don't have any place to stay. So therefore, we have said immediately to all non-income tax pays families, transfer to all such families 7,500 rupees per month for coming three months. There are 77 million tons of food grains now in our central go downs. Now your new crop is coming, another 40 million will be added. No water with these food grains is not there for. You distribute 10 kilos per individual every month for the next six months so that we immediately take care of the needs of the people. It's only when they are healthy and they survive, can the economy recover? If the workforce was decimated, it's just not possible and then look at the Centre for Monitoring Indian Economy has now put out that in the month of March alone, in the month of April alone, sorry, in the month of April alone, 12.2 crores of people have lost their jobs. From the time of the lockdown till today in May, if you take it, it is nearly 14 crores. That is 140 million people have lost their jobs and their livelihood. Now in this situation, immediate measures, what I have suggested that has to be done immediately. Send the migrants back to their homes so that they can survive and stop this sort of a changing of the rules every four hours. Exactly the same demonetization practice says that we went through and this way we are only going to compound the situation. Secondly, you need to stimulate the economy. For stimulating the economy, immediately you send in the Mandrega and the Food for Work program and this is something where you can start building your infrastructure, rural infrastructure and generate jobs. Secondly, what needs to be done and this cannot wait till the long term. All this has to be initiated and now that large scale public investments in building a much needed infrastructure that will generate jobs. The jobs then when people start spending their wages that will restart the reopening of your closed industries and give a kickstart to the MSMEs.  Now what is the financial package you announced? 1.7 lakh crore. That is 0.7 percent of our GDP and much of this 1.7 lakh crore in this half of it is a rehash of already existing schemes. Now in this situation you see countries like Japan are spending 20 percent of their GDP. Donald Trump has announced 10 percent of their GDP and US GDP is many times larger than yours and he said that he is going to do an additional stimulus. Increase are where this financial package from the 0.7 percent to at least 5 percent of our GDP. 5 percent of our GDP means 10 lakh crores and if that is the money that is going to be put into the economy, generate domestic demand on the basis of which you generate the demand for the industry and strengthen the food for work for Mandreka programs in rural areas, thereby you are aggrieved in distress at least you can halt for the time being and this business can be done. So much can be done but the point is what is the intention and that intention doesn't seem to be what you and I are talking about. Absolutely and finally across the world COVID-19 has also sparked a number of discussions about the world order itself so to speak. So there are many debates there is an increased awareness of a lot of the flaws of capitalism itself and how capitalism as a structure is actually accentuating the crisis of COVID-19. So do you see that in the coming months there is a possibility of greater struggles both at the global and national level on a systemic basis. Yes definitely I think it has already begun. There is a big public movement and upsurge that is taking place in many of many countries saying that the primary responsibility the government is to public universal public health and just look at our experience the case first case emerged in China all of us know and it took more than six weeks to come to understand what is this organism what is this pathogen some thought it was the old SARS that's come back it's a variety of SARS then you said it's a new coronavirus then you said it's a novel coronavirus it's an n coronavirus it's only in March WHO declared it as COVID COVID pandemic early March so you I mean the whole world was battling in trying to find out what is this new pathogen that has evolved now we found out we found out how it moves it is mutating still there'll be still some time for the vaccine to come that means we have to maintain our precautions what is now currently there is the whole world going round is of social distancing I think that's a very wrong term if you want to combat this pandemic what is required is physical distancing with social solidarity and that social solidarity if you break and then you're not going to succeed in this fight now therefore you look at the the world situation China managed to control it Vietnam there's not been a single COVID death Cuba is doing extremely well in fact is helping nearly 50 countries in the world to combat this pandemic through their health brigades in India you look at the left-wing government in Kerala the Kerala model has become it's got universal appreciation today why because of the left's presence and the and the earlier governments leading the foundation for a universal public health system for a universal ration system where there's no differentiation in Kerala between below the poverty line and above the poverty line everybody gets gets free a certain amount of free ration now if you have this or and where else can this happen except in so under socialism in socialist countries that awareness today is increasing rapidly and in fact Spain countries will explain about their nationalizing private health facilities they have declared a universal basic income which they have said will continue to remain even after the pandemic is over so yeah when this is going to happen and to move move into a worldwide movement where the governments of the day in many countries will be forced by the people will be forced by the people to actually take up the task which they have obligated of late not really abdicated but their priorities have shifted and that is universal provision of healthcare education basic sanitation and the basic services that are required in a modern society that is what you require a change where in the west people are alarmed in the us in the uk they said you there's a talk of greater socialism now and this in this capitalist order that is true there is there is a talk that yes you'll have to set up these social security systems and for that socialism is is an an answer which is shown in practice that it is more successful than what these this new liberal order is all about thank you so much for talking to us