In this presentation, we will take a look at the tools needed in order to complete a statement of cash flows. To complete a statement of cash flows, we are typically going to need a comparative balance sheet that's going to include a balance sheet from the prior period, whether that be the prior month or the prior year. Support Accounting Instruction by clicking the link below, giving you a free month membership to all of the content on our website, broken out by category, further broken out by course, each course then organized in a logical, reasonable fashion, making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more, like QuickBooks backup files, when applicable. So once again, click the link below for a free month membership to our website and all the content on it. And a balance sheet from the current period, then we're going to have to have an income statement and then we'll need some additional information. In a book problem, it'll typically give us some additional information often having to do with things like, was an equipment purchases or their equipment purchases or equipment sales, were their investments in the company, were their sales of stocks, what were the dividends within the company. In practice, of course, we would have to just know and recognize those types of areas where we might need more detail, and we would get that additional information with general ledger. We'd go into the general ledger, look at that added information. Now once we have this information, our major component we're going to use is going to be the comparative balance sheet. That's where we will start. So the comparative balance sheet is going to be used to make a worksheet such as this. This may seem unusual considering we're talking about a cash flow statement, we're talking about activity, we're talking about things that are happening over time. And that usually you would think correlate to the income statement because that's also something that would be happening over time. But what we're going to do is kind of back into the activity that's happening over time by looking at the change, by looking at the difference between two points in time. So what we will typically do is take our balance sheet and put it into just a worksheet. This worksheet is more of a trial balance type, it looks like a post closing trial balance for two years in this case, two periods. We can see that the debits are positive, the credits are negative for this worksheet. Debits minus credits equals zero. So that means that the debits equal the credits for this year, the debits equal the credits for the second year. And if we take the difference between the two, then the change will have a change that will be equal to zero. So this is going to be the type of worksheet we'll put together from the balance sheet in order to then move forward. Now, of course, this will give us a lot of the information we're going to use. This is the primary worksheet. These differences don't represent balance sheet accounts as of a point in time. What they really represent is the change, what happened, what's going on over time. And therefore, these differences really result in income statement type of activity, the income statement reporting, the change oftentimes with many of these accounts. So this is going to be the primary thing that we will look at. Now, when we go to some of these items, however, we're going to say, maybe we don't have enough detail, for example. If we look at the change in retained earnings, most of that's going to be net income. It's going to be the change from retained earnings. But we could have also had some other things happen. We could have had, for example, dividends that were paid or something like that. So some of these types of accounts, the same is going to be with equipment. So if we see a change in the equipment, well, that could have been a purchase, but there might have been a loan that was on the equipment or some other things as well. So the change in accumulated depreciation is typically going to be depreciation expense, but there might be some other things like a sale of equipment or a purchase. They can throw that off as well. So we're just going to note those things. And we're going to look at the income statement to verify some of them. For example, the change in retained earnings should equal if it's net income, that's on the income statement. And we can determine that. And if it's not net income, then we can look at retained earnings and see what else is included in the GL other than retained earnings to make up this change. If the change in equipment is not just a cash purchase of equipment, something else happened. If there's multiple purchases or if there's a loan, we can go to the GL and look at that activity and then pull out the loan documents because not too much activity should be in the equipment account. We should only purchase a few things. We didn't purchase things every day in the equipment account. And the same for accumulated depreciation. If the change happens to not be what is on the income statement for depreciation expense, as you would think the change for accumulated depreciation would be, we can then go to the income statement and say, Hmm, is it? Is that what depreciation expense is? Is it equal to this change in accumulated depreciation? If it is fine, and we'll use that number. If it's not, then we got to go into the GL and say, Okay, was there a sale of equipment or something else that would happen that's going to throw off or make us do something different? So that's going to get into the alternative information that we're going to be needing. So tools will need balance sheet for the two time periods, the prior period and the current period, which we can use to create a worksheet such as this income statement to give us some more detail about some of these changes in the numbers, more of the story and then additional information in a book problem. They'll just give us additional information in real life. We would go through some of these changes and say, Is this, you know, can I check this out by looking at the GL, looking at some additional information that may be needed to verify a couple of numbers that we pretty much get used to verifying as we do figure these cash flow statements.


Know this is nothing new. This is this Denman brush to a lot of you guys. It's new to me. I've never been in brush I'm somebody demon brush Hi guys and welcome back to my channel, it's just Janine. Thank you so much for tuning in for yet another video So on today's video guys, I'm going to be doing a product review on the Tangle teaser This is the detangling brush with firm flex technology for thick wavy and afro hair Thick and curly hair. I got this product off of Amazon So I'm very excited about trying this brush because I've been rocking with the demon for quite some time and With all the snagging and pulling that I get of the demon brush It's not really honestly a great detangling brush for my hair and I already know the Tangle teaser is nothing new It's been out for a minute, but this is my first time trying this product to be quite honest I'm really not sure how well this brush is going to work because I'm looking at the bristles And they are very soft and I'm used to firm bristles So I'm not really sure what type of experience I'm going to have with this brush But we're going to find out together But this brush is actually for wet and dry hair love the color of this brush It's red and I love the fact that it has an easy grip to it It's designed to fit the palm of your hand So I really like this non-slip technology that this brush has to me It seems like it may be a little difficult to hold on to this brush as I'm doing my hair with different products I'll be using but we'll see we'll see how it works out. Another reason why I want to try the Tangle teaser is because The demon brush was starting to snag my hair a lot And it was actually getting a little bit more difficult to detangle my hair with that brush in a gentle way So with the Tangle teaser, I'm hoping that I'll get the results that I'm looking for I'm hoping that this does not snag my hair So that's what I'm hoping to accomplish with this brush is no pulling and no tugging and snagging of my hair So as you can see I'm starting out on very dry hair. My hair is bone dry I do have product in my hair Let's have some gel and I have a leave-in conditioner, but it is dry. So to begin this process I'm going to section my hair off into two parts. I'm going to wet one side of my hair I'm going to leave the other side dry on the wet side I'm just going to drench it down with lukewarm water And I want to start the detangling process to see how well this brush really detangles kinky curly hair And then I'm also going to use a shampoo to see how well it detangles during the shampoo process So I'll be detangling my hair from the tips of my hair and working my way up to the roots and then from the roots back down to the tips Okay, so so far so good. The brush is definitely detangling my hair easily and very gently I don't feel any snagging or pulling of my hair so far. I am highly impressed This is a very easy detangling process So it's not bad with the shampoo either so it's gliding right through my hair very smoothly very gently The brush seems to be capturing all of my hair strands and just gently detangling all the way through Okay, now it's time for the difficult part detangling on dry hair Not too bad not too bad just starting out on my ends everything seems okay so far Okay, it's it's not too bad guys It's actually gliding through fairly well and again It may be because I have some type of product in my hair that my hair even though it's dry It's it's still a little soft so that may have something to do with it I don't know but nevertheless it is actually gliding through my hair better than I expected So no popping of my hair that I can feel Ryan Much for watching this video I hope you enjoyed watching me use the tangled teaser for kinky curly hair or thick and curly hair So it says on the brush So I am very well pleased with this brush the claims of this brush definitely are true for my hair texture at least I can't speak for anybody else's hair texture, but for my hair texture this brush is gold So I will be continuously using this brush more so than the Denman brush I really enjoyed it also the tangled teaser I found was very easy to hold and grip as I was detangling my hair So that was really great So it definitely fits very snug and the palm of my hand and makes the detangling process very simple and easy It was not as slippery as I thought it would be so what I recommend this brush to as someone else It has kinky curly hair or thick curly hair. Yes I would definitely recommend this brush to anyone that has hair like mine texture like mine Kinky curly hair natural hair girls. I would definitely recommend this tangled teaser It definitely works if you have think big curly hair It's definitely a plus in my book the way the teeth and the bristles are designed on this brush It just glided all the way through my hair strands I will leave the product information in the description box below so please check it out So don't forget to like comment and subscribe if you enjoyed this video. It's just Janine. I will see you on the next video Bye guys You


Welcome to In The Studio. Today, I'm your host, Emily Merton, and I have two talented UC Davis students joining me to talk about the UC Davis Film Festival for 2016. Hi guys, thanks for joining me. Thank you very much. So to start out, why don't we just introduce ourselves? So do you want to introduce yourself and tell me your role in the making of the UC Davis Film Festival? OK, so my name is David. I am a third year UC Davis undergrad student. I think officially my title is Assistant Producer, but basically I manage the social media aspects of Film Festival, outreach, marketing, things like that. Great. That's important. That's how you get your audience, right? Yeah. All right. What about you? I'm Evan Lilly, and I'm an associate producer. I'm currently a senior, and I've been going to UC Davis for about three years now. I've taken on a variety of responsibilities. Most of them have been involving the production of some of our promotion material, as well as a trailer that we're currently creating. And I've also been assisting with the creation of a separate event in which we hope to promote the festival. Awesome. So what kind of films are featured in this? Is it students from UC Davis, or is it local films, or what? All of them are from UC Davis students. Awesome. So all of them within a certain department, or is it just anyone who wants to participate can? Oh, it's all UC Davis students. We do mostly get students that are directly involved with film, but it's actually opened up to pretty much everyone. We've actually seen students who work in agricultural studies, and they've actually managed to make some really great material. That's awesome. So it's pretty much open to anyone who wants to work with a camera. Great. So basically, you target, do you find the people, David, to provide you the films, or do you just try to bring people in to watch the films? So we do outreach during some of the club events where all the clubs on campus got together, and we try to make ourselves present. But we don't go up to individual people and say, hey, let's submit a film. But we do just mass marketing. And then whoever submits a film will just take it. So there's no restriction or anything like that. Great. How many submissions do you usually get? Do you get a lot, and do you have to narrow it down usually? And who chooses the films? I want to say about 50 films. And usually it's the faculty that goes in and watches all the films. And they will nominate the different categories and awards. There's also going to be an audience choice award and also a crew's favorite choice award. So yeah, mainly it's faculty just because we might know the people making the film, and we might become biased when making decisions. So we want to try to keep it as impartial as possible. That makes sense. When is this film festival? It's going to be in May 18th and 19th. Great of 2016. Yes. Awesome. There is a, the submission is actually in April 22nd. Because there needs to be a certain time when we can all select the films and also make sure that they'll be able to be seen on the theater correctly. Because there's a lot of different technical aspects that go in from making a small digital film that one might see on a computer to something that someone would actually project onto a major theater screen. And it's a very different experience for the students. Where is the film festival held this year or next year? Traditionally it's at the Davis Varsity Theater in the downtown region. How do you get the varsity theater? Do you have to fundraise for it? To, do you have to, what do you do? Yeah, we do a lot of fundraising. But mainly the tickets pay for themselves. So we do rent a venue. And then the ticket sales, a big portion of it goes to the rental of the area. Great. How much are tickets? For now, I want to say that the first night is $7. And then if you want to buy both nights, Thursday and Friday, that's $10. Great. So it's a better deal to go to both. And I think once you go to one, you'll probably want to go to both, right? Definitely. So you can vote on your favorite and stuff. Sounds like a fun experience. Do you guys get to watch the films before the film festival? I think our head producer gets to watch it. And I think after the faculty decides which films are actually going to be screened, then we all watch it. But before that, we don't watch every single submission. The faculty does that. All right, so yeah, that's great. So what do you guys do to kind of get it all put together? How many people are involved in the making of this film festival? Well, initially it actually starts somewhat small. We only started off with the head producer, several, a few associates, including me and another talented student named Crystal Chen. We've also worked with our technical director, Bobby Black. And we've also worked with a few associates and many faculty members. And we're also trying to collaborate with several different clubs as well. Awesome. How long have you guys each been involved in this? Is this your first year helping put it together? I think we're pretty much involved right after the last year's festival. Oh, how many festivals is it annual? How many have you had? The 16th, well, one we're going to be hosting in 2016 will be the 16th festival. Wow. So is there a certain theme of types of films that you show, or is it any film? Well, any film, actually. Anything, yeah. There's a really big variety. Some have been traditional action movies. And there's been documentaries about real personal things and also major events, such as one documentary was actually about the use of unmanned drones in the US military. And then there were also a few animation versions as well, such as things that were done by paper and one even managed to win an award for making a Lego film. Wow. That's very cool. So for the categories of winners or whatever, do you put the Lego film up against the documentary and stuff and have people vote against those too? Or do you separate the categories as in documentary and action film? Well, there are separate categories. They tend to change over the years. I don't know exactly about a Lego. The Lego is usually in a different category because not just Lego, it's also like the claymation, the paper animation, and a lot of digital animation as well. They tend to be in the category of animation, but it would be possible to blend those two if someone made a documentary animation. Yeah, that makes sense. But that's merely a speculation for now. We couldn't exactly say that before someone turns in the Lego documentary. A documentary on how to make a claymation. Absolutely. So what have you done to fundraise so far? For this year, we actually have a fundraiser coming up on Monday at Tebow in South Davis. And that's actually going to be our first fundraiser for the year. So far, we've been working on a film screening and other trailer promotions, so we haven't gone around to fundraiser quite that much yet. But we're hoping that once the new year begins, we'll be ramping it up a lot more. And then mainly it's going to be restaurant fundraisers and just local Davis, whoever wants to support us. That's great. So what social media outlets do you use to promote the film festival? We have Facebook, which is sort of a primary way to give updates to our fans, I guess. And then Instagram, we do sort of take pictures and videos of the events live, if we can. And then there's also our website, filmfestucd.com. That's more of the official announcements or submission page for people who want to get more involved. And then Vimeo and YouTube tends to be the platform where we use to upload the winners after the film festival is completed. And great, is it public that film's after? Everyone can watch it online. That's great. What's your Instagram name for people who want to see more and your Facebook page? Instagram is at filmfestucdavis. Then Facebook is facebook.com slash filmfestucd. Do you think that social media has a big role in getting people to come to the film festival? Yeah, definitely, because you can invite your friends to come, but that's one of the very big features of having an event on Facebook and then express very quickly, just because everyone would invite all the friends and classmates to come. And also because we can show all the photos and maybe some teaser videos online and that gets the excitement going. Great, that's definitely how I find out about things, basically entirely social media nowadays. So what's your favorite aspect of being an associate producer? Well, I don't know exactly what to say or what my favorite part has been. But I do feel like there was a really great feeling about trying to continue this tradition because some students have had wonderful times at the festival each year. And I wanted to try to actually make that again possible. Because I myself hadn't been part of the festival for many years. I attended and didn't send anything in. And I only signed something in last year, actually, I was involved in three productions. And after that I decided to sign up for the next one and we're trying to make it, well, better than ever. What have you learned about being an associate producer for so many years? What will you do differently this year than you didn't do last year? Well, trying to write down some of those lessons. Yeah, keeping organized, that's important. Yeah, so what about you?  Yeah, I started out last year and this will be my second year as assistant producer. For me, the biggest thing is, because I'm an economics and stats major, not so much in the arts and performing arts area. So being in a film festival really exposes me to something totally different from my major. And I really like the exposure to this arts in general and that's when we meet different people, very talented directors, producers and actors. As for me, it's just a very rewarding process. Yeah, that makes sense. Do you think there's anything that your major does help you with in regard to promoting? I guess a little bit in terms of communication and I also do a little bit of the treasury. So just organizing the money or getting statistics from our events, that's sort of intersecting with my major. Yeah, that makes sense. It seems like there's a need for all different kinds of people in this and it brings people together to watch films. So do you see mostly UC Davis students in coming to the film festival? Are there children, adults, who comes? What's your audience? Well, typically it is mostly students. We also get plenty of the faculty of students, families and several members of the local community as well. Yeah, I think I'll definitely go. I had no idea about the film festival before but as a high school student, I think I'll definitely go and tell my friends about it because it sounds like an awesome experience. Are you guys really excited about this? Well, absolutely. How's it coming along? Well, so far we're still working on promotion material and we're also trying to work with plenty of other different groups. And in fact, this year we're trying something new where we're trying to create a separate event to encourage participation in the film festival. We're trying to get all the other universities or the other UC campuses to submit some of their own works and show some examples of the work they've done. That's so great. So possibly in the future, UC Davis could host a myriad of schools and creating a giant film festival from all the UCs. I think that would be awesome. Well, yeah, we have thought about that but we sort of want to keep it small for now. Yeah, for now. Yeah, so it's mainly just to try to encourage some of the students here. But we will get to see a lot of talent from around the whole state or at least those few college campuses. That's great, awesome. I'm so glad that I've learned about this new found discovery of film festivals. I didn't know UC Davis even had one. Davis doesn't seem very much like a hotspot for that but now that we know about it, I will definitely attend. Thank you so much for joining me. If you want to know more about the UC Davis Film Festival, you could visit their Facebook page like was mentioned earlier or their Instagram or their website. What was that website again? Filmfestucd.com. All right, awesome. Thank you so much for joining me, David and Evan. If you want to check out more of our videos online, you can go to dctv.davismedia.org or you could check us out on YouTube at Davis Media Access. Thank you so much. I was your host, Emily Merton and I'll see you next time.


Significant improvements in our understanding of how to manage pain, agitation and delirium within the intensive care unit have been made in recent years. As a result, international guidelines have become more evidence-based and patient-centred and now provide clear recommendations for best practice management of ICU patients. Although widespread adoption of these guidelines could help patients have less traumatic ICU stays, consistent implementation has been difficult to achieve. To address this issue, ICU nurses from different EU countries recently held a workshop to define barriers to guideline application and propose solutions to overcome them. Insights from the panel suggest that insufficient education and inadequate translation of guidelines into local languages pose significant barriers to implementation. For example, there are widespread disparities in the frequency of assessing pain, agitation and delirium. Although guidelines indicate the critical need for regular assessment, implementation has been variable and sporadic. As a result, many patients are not receiving the interventions they need to achieve the best long-term outcomes. The use of deep sedation is another area in which patients continue to receive outdated treatment. It's now recommended that healthcare providers avoid deep sedation of ICU patients as lighter sedation can improve survival and shorten hospital stays. Despite this, recent studies report widespread variations in sedation-related guideline use at the regional, local and even individual levels. Clearly, more needs to be done to standardize patient care. To aid such efforts, the workshop attendees recommend the translation of international guidelines into local languages and a greater emphasis on the use of multidisciplinary teams, which provide a forum to help bridge gaps between disciplinary priorities. They also argue for a shift in focus from survival to survivorship. With the mortality rate for ICU patients falling to its lowest point in history, healthcare providers have the opportunity to aim attention at improving day-to-day care, which has lasting consequences for patients' physical health and mental function. These recommendations provide a roadmap to help healthcare providers in varied settings understand and implement evidence-based treatment for ICU patients. Through better alignment with international guidelines, it's possible that both survival and quality of life can be improved.


Manuel Hassassian, thank you very much for being with us, the PLO representative in London, the European Union. You declared in a very interesting session just now that incrementalism was not the right way to get a peace resolution. Also you thought that the US could not be an honest broker, can you expand? Well first of all I think I made such statements not based on theory but based on practice. We as practitioners now, we dealt this tormentuous path of this peace process for the last 22 years. And I think you know we needed to make self-assessments. Where do we go from here? What happened? With the Austro agreement we have seen the changes on the ground and even the contours of this peace process have totally been changed. With a brokerage of the United States that could not really bring or narrow the gulf of inequity in the negotiations between the two sides. Because you know when you approach this conflict, being pressured by Congress and I do respect Mr. Kerry and President Obama, their hearts are in the right place for having a conclusive peace comprehensive between the Palestinians and Israelis. But Congress has always been you know a spoiler to this. And that's why I don't think the Americans have succeeded in narrowing that gulf of inequity. And I think Israel continued to be above international law and continued with impunity changing the facts on the ground with no pressures from the international community that basically led to the conclusion that this peace process is as the total stalemate and it cannot really be brokered by the United States. I think we have to find other resources, other brokers of peace to get the negotiations going, believing that neither convulsive violence nor military solution could end this conflict. And can the WPC help in ending this conflict? I think the WPC helps a lot because it brings at least the partners to the conflict and look I'm very positive I'm saying the partners to the conflict because I believe that political accommodation is the only solution to this conflict. But you know my frustration this year is the fact that such an important conflict which should be the fulcrum of the problems in the Middle East. I mean without solving this problem we are going to witness more derailing in the peace process, more derailing into focusing on regional sectarian conflicts that emanate as a result of what is happening in Palestine. And those extremist militant groups that are now you know present on the political scene they came as a result and as an excuse for their ulterior motives using the non-solution of the Palestinian problem. And that's why I think the World Policy Conference is important, it's an establishment that could really convey the real messages to the K-Dorsey, to Washington and to the United Kingdom. That we should move forward with a different strategy having parity and symmetry between the two nations in conflict. Manuel Assasin, thank you very much. Thank you sir, thank you John.