QuickBooks Online 2024. Manage sales tax. Get ready because we're going to Bookkeeping Cloud 9 with QuickBooks Online. Here we are online in our browser searching for QuickBooks Online Test Drive, selecting a result that has Intuit.com and the URL Intuit being the owner of QuickBooks using the United States version of the software and verifying that we're not a robot. We'll duplicate some tabs to put our financial statement reports in like we do every time. Right click in the tab up top to duplicate it. Right click in the duplicated tab to duplicate it again. Back to the tab to the middle. Reports on the left. Open up one of the favorites, the balance sheet. Tabbing to the right. Down to the reports on the left. This time opening up the profit and loss. Otherwise, no one has the income statement. I'm going to close up the hamburger here. Close up the hamburger there. Back to the first tab. That's the setup process we do every time. This is where we're going to be working doing the data input. And as we populate items, we can check the end result, the financial statements on the right hand side, the right hand tabs. So if I select the drop down up top and the plus button, we've been working in the vendor cycle remembering that vendors for QuickBooks specifically represents that money is generally going out to the people that we're purchasing goods and services for so that we can run the business. The fastest way to be paying money out, the easiest way if that would be applicable or something that we can do in the industry that we are in would be to make the electronic payments using expense forms possibly by being connected to the bank feeds. First, a word from our sponsor.  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If you would like a commercial free experience, consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com. Then we could use actually physical checks, which is a little bit more confusing because you want to make sure that you enter the checks as you write the checks. So you can track the outstanding checks we talked about the accrual method entering bills and then paying the bills. Now we're going to be looking at the managing of the sales tax. This is a little bit strange because now we're putting taxes in there and whenever we put taxes in, it's going to confuse things. So in the United States, for example, we have income taxes that we have to deal with and primarily we do so by generating the financial statements of the income statement using that to help to populate the income statement that we're going to be putting together. We also have in the United States sales tax, but it's not generally on the federal level, but rather on the state and local level. So this is similar to a usage tax. So remember that with taxes, just note that there's nothing really new under the sun. All inventions of taxes are very old. It's just a question of what type of tax is being applied and what type of situation and possibly what kind of combination of taxes are they putting together. In the United States, the primary federal's tax is an income tax and the usage tax, basically a sales tax, is on many of the state and local levels but is subject to the determination of those state and local levels. Therefore, in the United States, it's not uniform across the entire country. So that adds a little bit of complexity to make sure that we're in compliance with whatever sales tax regulations we have to deal with. If you're in a static store, that's a pretty easy thing to do because you have one location and you're selling everything from that location and you just need to make sure you're in compliance with it. But a lot of things are being sold online these days, so that adds a level of complexity to think about if I sell things across state lines or something like that, then which sales tax, what kind of sales tax are we subject to. So sales tax can be quite confusing depending on the industry that you're in, but the basic concept is fairly straightforward. The reason we're addressing it here in the vendors cycle is because ultimately we're paying not really a vendor but the tax collector, but the tax collector is going to be included in our system as a vendor. So we're going to be making sales, when we make sales, that happens on the customer side of things. So the actual accumulation of the tax happens on the revenue side when we make sales and we enter invoices and sales receipts. But then when we actually make the payment of the taxes that we have collected to the government, then that's when we have a vendor. We're paying it out in essence to the vendor, the government, which you can think about in theory is giving us services. They're giving us protection money just like Tony or down the street, right? You've got to pay them the protection money to stay in business. So in order to set up the sales tax, there's a few things that we need to be thinking about. We need to turn on the sales tax, which includes applying the proper state and making sure we have the proper settings set up. And then we have to get our items set up, the things that we actually sell so that when we populate an invoice and a sales receipt, it'll calculate the proper sales tax. And then possibly less important, depending on the company that you're in, we have to make sure that if we have customers that are not subject to sales tax, that we mark them as not being subject to sales tax because by default, everybody will be subject to the sales tax. And then if a customer is not, we can mark off that the customer is not subject to the sales tax. All right, so let's look at that process. QuickBooks has a pretty nice process to be able to set up the sales tax pretty easily most of the time because it now has all the information for the different states. So if I go into the taxes down below, we have the sales tax up top. I'm going to close up the hamburger. It says here, now notice we're already using a file here in the practice file that has been set up before. So sales tax has been set up, but it still gives us this setup process to update it to like the new sales tax, you know, settings. And that helps us give an idea of the setup process. We will do the setup process for sales tax again when we do a new company file, setting up a new company file. The sales tax is one of those things that you would generally do when you set up the new company file. Once it is set up, then it should be fairly straightforward, you know, entering the sales tax going forward. But let's look at this here. Let's set up your new and improved sales tax center. You're just two steps away from the awesome experience. One, double check your business address. I think awesome is overused these days. You know, I call I've changed the term to all inspiring and then some when something is really impressive because awesome is to overused. It's like that's all inspiring and then some instead of all. This is kind of the same thing, but anyway, double check your business address. It provides the most accurate rates and reports and then to tell us who collects your tax. Okay, and then connect your old tax center. So we're going to say let's do it. Let's get started. So set up your sales tax center, double check your address to make sure it's right. Here's the address we have for you. The address is important because if that's if you're making sales and that might be the address that they determine what the sales tax rate will be based upon. And that's going to determine QuickBooks will help you to be able to decide which proper rate that you need to have. So you want to make sure you set that up. That is set up when you do the original setup process or in the cog up top. If you could see the cog, you can go into your settings here and make sure you have your address appropriately put in there. Now they already have these ones set up. I'm going to check the agency. Now I'm not going. I might not pick the proper agency board. I'm just going to pick an agency for the generic problem. I'm going to call it the California Department of Tax. And then here I'm going to say they have an Arizona. I'm going to call this the Arizona. I'm going to search down here. They have an Arizona Department. This is the state. And then we have an Arizona down here. And I'm going to set up for the district. Now I don't live in Arizona. So I don't know exactly the setup process there because again it will differ depending on the on the taxes you're subject to. But realizing the United States there's a state tax and then there could be local taxes. So you might actually have multiple people that you're paying and multiple rates that are going to have to be combined together when you actually make the sales. So let's go ahead and say next. And so there we have review your taxes. There it is. Let's save it. And then it gives you the new and improved dashboard. So let's take a look at what you need to do.  But I'll get out of here for now. So how often to your file your taxes.  So you might have to file quarterly if you have a lot of sales possibly or our monthly or quarterly or yearly. Usually they're going to want you to file more often if you have more sales because they're going to want their money sooner and check that you've paying them properly. And then how often do you file sales tax. I'm going to do the same thing. I'm just going to choose monthly just for the generic problem purposes sake. And so then under our sales tax tab we have the new layout. So here's the sales tax. Here's our 1099 filing run the sales tax side and in the dropdown we've got our three sales tax items. Arizona being the default. And so you can select you could change that if you want. So now it's on California. I'll put it back to the Arizona. And so there we have that. And then the status down below are the payments tax period date. So if you have everything set up properly the payment process is going to be basically an easier or payment process meaning it should kind of track what you owe basically as you go. Now when you make an actual payment to sales tax note the payment should be really easy. In other words if I go to this tab this tab over to the right what's going to happen when you pay sales tax well you're going to decrease the checking account. And the other side is going to decrease the liability. We'll talk about why it goes to a liability and not an expense later. But I just want to note that the actual form you would think would be simply a expense form or a check form or possibly a bill form right or expense or check because you're decreasing the checking account. But this is another area where we have a special check again you saw that this bill pays is a special check because because it was created by QuickBooks for a specific purpose of decreasing the accounts payable.  And in QuickBooks it will create another special check form that will say hey this is a payment for the sales tax which is basically still just like a check it's decreasing the checking account or an expense type of form. So that is that we have the settings here you've got the economic nexus if you go into the economic nexus it gives you more information where do you need to pay sales tax if you do enough business in a state. You may owe them sales tax even if you don't have a physical location there will help you find out if you meet the threshold to pay sales tax in different states. And then you can look at the threshold and see if you have to pay sales tax in the different states. And then we have the sales tax settings here if I go into the settings. Here's the tax agencies that we have set up. We can add the agency we can turn off the sales tax from here if we need to we have the cog to include inactive agencies.  Let's add another rate just to show the process so I'm going to add a rate. And I'm going to say it's going to be let's say a combined rate. And that's might be the case if you have to have as the example shows right here this is the example. If you have the total at 831 that needs to be taken out so that you can pay people but you're actually paying that 831 to three different agencies the state the county and the city for example. So if I said if I call this generic tax for the state generic generic I think I don't know if I spell that right and I'm just going to keep that as the nickname and then the agency. Let's say the agency is the the let's choose a different place. Let's call it Alabama. I'm just going to choose an agency that's there for the generic sales tax. I'm going to make it 4% and then we're going to say we have a generic sales tax for the city. Let's say and I'm just going to again choose a random agency because there is no agency because I just made that up. But now it's going to add up to 5% right so that so the total rate will be 5% but 4 is going to go to one the state and then one to the city is the general idea of our generic problem. So then if I if I add that then you can see these two down below that are combined here the the for the one add up to the five and then we've we've got our our agencies that we added that are we're actually going to pay up top. Now the the next thing that needs to be set up. I'm going to go back into my hamburger is if we go into the sales tab and we go into our products and services products and services. These are the things that we sell when we make an invoice. So all of this stuff has to have whether or not a sales tax is going to apply to it. So I'll show you just the setup process here. Let's say that we're going to say a new item. Let's say it's an inventory items of oftentimes service items might not be subject to sales tax. So inventory items often are so I'm going to say let's say an inventory item is going to call it item one generic item one not going to put an SKU category. I'm going to say that the initial quantity on hand. I'm going to actually add an initial quantity. Let's say we have five on hand. This will actually create a journal entry as though we purchased this inventory so I can then sell it and show you the process of selling it. I'm going to say that happened. Let's say I will say it on the 17th reorder point. I'm not going to add a reorder point inventory asset. That's the account that will be affected when we purchase the inventory and when we sell it increase with purchase decrease with sale sales amount. Let's say we sell it for 180. Let's say we sell it to the sales account. Now with the sales tax here it is. This item might have special tax considerations. Select edit sales tax to view your recommendation and we'll make sure it's taxed correctly. So taxable the standard standard rate is being picked. So if I edit the sales tax. Notice it's basically using its method to try to pick basically the sales tax, which means it's basically going to apply the sales tax to your location would be the default. So describe this product or service. So if I put the item here, whatever it is, let's say it was a guitar that we're selling your search and enter a different item. We'll say we're selling a car seat. I put in a car. I'm going to say we're selling a child's car seat so we can select that item and then allow it to pick our tax options. And then we have the other options down below taxable based on location only non taxable. This is my impact and accounting on your book. So if it was a non taxable item, we can select it as non taxable. If we just want to say it's going to be taxed based on the location, then we could say it's going to be a taxable based on the location done. And so there we have it. So it should be taxed based on the location, which if nothing else is selected would be our location. And then it might, if the customer has a different location, then you might have to choose or use the customer location. So then the cost, we're going to say it's 100. We sell it for 180. We buy it for 100. Cost to goods sold will be impacted when we purchase it. Let's save it. So now we know that we have this on the books and it's subject to sales tax. We have five of them on the books now. So if I made an invoice plus button and invoice and we sell, let's say to customer number one. We sell the customer number one, which I'm just going to generically add here. But note that as I add the customer, what might be important on the customer side will be dependent upon. So it could be different if you have, if it's an in store location where the sales tax might be dependent on your location. It gets a little bit more confusing when you're selling online because then you're going across, you know, state lines and whatnot. So then you have to dive into the details of the sales tax. But if I go down here, we know that we have the additional information for taxes. And if the customer was tax exempt, you can make the customer tax exempt, meaning we turn on sales tax. Sales tax is generally going to be guided by the location. Sales tax will be applied if the thing that you sell, the item that we put in is subject to sales tax unless we set up the customer as exempt. It might be exempt because it's a charity or something like that, or it's not the end user or something like that. So I'm going to say save it. I'm not going to check that off and save that. And we're going to say this is going to be happening on, let's say 010724. So there we have it. So okay. And then we're going to sell our item. Let's say this was item, item number one. And so there is our item. It's subject to sales tax. And when I click off of it, it picked the sales tax up based on the location. And it put the sales tax in here at the 17. Now I could change this sales tax. I could say I want to change it to the generic 5%. Change it to the generic 5. And then it calculates based on the 5%. Now what's this going to do when we record it? It's actually a little bit complex. Now that when you see it, right, we're going to say, okay, it's an invoice. So it's going to increase the accounts receivable. We'll talk more about invoices later. We haven't looked at them in detail, but we'll say the invoice is going to increase accounts receivable by the full amount, including the sales tax. That's the 189. And then we're going to say the other side is going to go to income. The income is only going to go up by the 180, not including the sales tax. Why doesn't it include the sales tax? Because in theory, the tax is going to be taxing the purchaser, not the company. So the government is trying to treat it as though you have been made into, as the business owner, the tax collector. But the tax is being paid by the customer. Therefore, we're not going to record the tax of the $9 in this case to income and then record the expense when you pay the $9 to the government. But rather, we're going to put it on the books as a liability and then decrease the liability when you pay it. So the sales tax is payable is going to go up by the $9 and the inventory is going to go down by the cost, which was $100. And the cost of goods sold is going to go up by $100, which is an expense. The net impact on net income is going to be the $180 sales price minus the cost of $100, giving us $80. If you look at that over here, let's just do a quick journal entries for the invoice. Sometimes it's easier to see with debits and credits here. I don't think I spelled that right, invoice. So we're going to say, okay, what's going to happen? AR is going to go up. AR is going to go up. We know that the sales is going to go up, which is going to be income. We sell the thing for negative $180 because it's a credit to sales. That's debits and credits. And then I'm going to say that's going to be a payable. I'll make another account here, which I'll call boom. I'll call sales tax, say tax payable, and we'll copy the formatting down. I know this isn't an Excel course. I'm just trying to show it in a journal entry format. And so the sales tax payable is going to be impacted. So this will be equal to this times 0.05%, the $9. And then we're also going to have, I'll put in another journal entry. So the receivable is going to be the negative sum of this.   So then that adds up to 0, right? So because debits equal the credits, with debits or positive credits are negative in this process. And then we're going to say that the cost of goods sold is going to go up and the inventory is going to go down by $100 because that's what we purchased them for in theory. So accounts receivable is going to go up and that has a sub account that's also going to impacted the customers. I have to track that by customers. Income is going to go up and then the sales tax is going to go up. Sales tax instead of income going up by the full $189. Income only goes up by $180. Sales tax goes up by the $9. And so that means we've got the income here. And so then I'm going to say we have the cost of goods sold is going to go up and the inventory is going to go down, which means it's going to be negative here because I didn't put the inventory on the books. So as you can see, there's kind of a lot going out on, but the impact on the net income is $80. This is actually revenue. That's why it's green because it's a credit minus debit $80 revenue. That's basically what's going on here. So if I was to record that, let's save it and close it and just check that out. So now we've got, if I make this for the 010124 to 123124, run it. We've got the accounts receivable going up. Closing this. There's the AR 189 for the full amount. I can drill down to the invoice if I want to check it out. There it is for the full amount. And then going back, the other side goes to income. I'm going to change this again from 010124 tab 123124 tab, run it. And we should have income going up by the 180, just the 180 this time, not including the sales tax back to the balance sheet. We can see on the liability side, we should have a sales tax payable, which is somewhere, I forget which one we chose. But one of these, notice that put it in here, not by sales tax payable, but rather by, I think I put it into Alabama. No, $7. It should be like $9. I don't know which one I chose, but it should be in one of these items. Oh, I see it's in both of these. So yeah, there's the 720 and there's the 180. So if I go into this, there it is. And then I can go into here. And so that's part of it. And remember that $5, we broke out to the two locations, 4% and 1%. So now broke it out by who we're going to pay it, by the vendor that we're going to be paying. And then inventory is going down. We're not really focusing on inventory right now, but just inventory is going to go down. And then on the income statement, we know that cost of goods sold is going up. So the net impact on net income, $80. Okay, so if I go back to the first tab, so that's the general thing. But the other thing to just keep in mind is if you go into the customer here, and if I went into that customer, customer number one, and I was to edit it and say that that that the their tax exempt, let's say, so now this customer is tax exempt. And notice down here, it says based on location, so I could also change the sales tax that would be applicable for the particular customer. So it says here based on the location, but I might change it. I could change it down here to whatever like the whichever one I think is applicable for that particular customer.  Let's keep it there. We'll save it. And let's just show that if I hit the drop down, make another invoice and say this is for customer number one again. And we have everything the same. I'm going to sell item number one. Boom, everything's the same. But this time, no sales tax is being applied because we said the customer is going to be exempt. So the general rule here, I'm going to close this back out. I'm not going to record it. Do you want to save or leave without saving? Yes, is when we set up the sales tax, three things we've got to keep in mind. First, the big one. We have to set up the sales tax, which is obviously the most detailed process of it, which means, and to do that, we need to know which where we're going to be subject to sales tax, which if it was a store, it's pretty easy. But if you're shop, if you have an online system, it can get more complicated quite quickly if you're selling across state lines, right? Then you got to think about where it's going to be. And the system will generally be a lot easier within QuickBooks to set the proper tax rate because QuickBooks is getting a lot better at being able to see what the sales tax obligations would be on location by location basis. So you don't have to manually set that up usually because it could be based on the location within the system. Then you got to make sure that your items are set up properly because these are the things that you're selling and the items are usually going to be the things that will determine whether or not you're subject to sales tax or not by the thing that you're selling. Are you selling inventory items or service items, for example? And then the customer could have further, if you go to the customers, most customers, if you're in a store, will simply be subject to the sales tax, which will be chosen by the default of whether or not you turned on sales tax on the item that you're selling. But some customers, again, might change if they're selling it online and they're in different locations, number one, and some customers might be exempt from sales tax for whatever reason. And in that case, you can tell the customer not to be subject to the sales tax in which case, even though you choose an invoice that has sales tax on it, it won't show the sales tax because the customer says it's exempt from sales tax. Thank you.


A guy goes to Afghanistan for 13 months and his wife gets pregnant and has a new son while he's away for 13 months. He says that's not possible, humans aren't elephants, it's nine months in there. So he files for divorce while he's away, open and shut, he's not going to have to pay child support, it's all going to be fun, right? Not true. It's not true. I want you to explain how this could be possible, how a woman could clearly, he's not mailing sperm to her. No. So how in the world can a man be paying for a child that's clearly not his scientifically? Right. Right. All right. So great question. Yeah. So great question. There's this doctrine called the Lord Mansfield Doctrine. It's from the early 1800s and it's based on old English common law. And what that doctrine said essentially is that unless the man was away on the high seas or otherwise his equipment didn't work, he is presumed to be the father of every child that his wife has while he's married to her. Now at least back in that time, if he was away on the high seas he was essentially had no access to her, right? But now there's been somewhat of a perverted twist to the thing by the states that support the marital presumption of paternity. So even if he is deployed in active combat duty while he's still married to her and everyone knows she's living with the boyfriend and the boyfriend's name got initially placed on the birth certificate, his name will be removed and the husband's name will be put on there. And if the guy doesn't fight this thing like rapidly, fatal mistake a lot of guys do, they'll just walk away and then try to divorce her by through the mail or by default and not take the critical step to get evidence. Still, look, we know you physically weren't here during the gestation period. Women don't gestate like elephants do, right? Not possible. But in those states and country that support the marital presumption, it doesn't matter whether you're in the country, out of the country, you found out she had multiple boyfriends. You said, I'm not touching her with a 10-foot pole. The judge says, according to the law, you are responsible for any children she has while you're still married to her, so order. And that blows the mind of a lot of people. It's patently unfair on its face, right? And what I say to the womanist, feminist supporters, like, you guys should be cheering for the boyfriend to get to take care of his kid. Now, if she was a rational woman, why didn't she divorce her husband? Her actions say she don't love him. Her actions say she doesn't want to be in that relationship. However, she wants to be attached to his resources. A lot of times that guy's been selected, but why? He's a studious. He's hardworking. He's a go-getter. He might not be the Chad or Tyrone who turns her on, right? So how does she do it? She does a good best of both worlds. I like that you did Chad and Tyrone. Yeah. And we both know you're discovering the spectrum here. I am. I am. Melissa, you've been involved in paternity fraud cases. What's some eye-opening cases that you've been involved in?  But then husband steps in and says, no, I'm the legal father. And having to fight, we can prove that we're the biological father. You can prove that. It may not matter. But see, a lot of this comes down to the politics of your judge, your specific judge. So like most of the judges, I wouldn't let them babysit my dog. There are a couple judges that when these situations come in, I look at the judge and I'm like, we got one of the two good judges in the whole state. We got one of the two. So there was a case where something similar happened, where the judge almost actually played a mediator, kind of pre-tried the case and said, listen, I'm not going to kick this dad out of this child's life. I'm not going to. You can take me to court appeals. You can take me up. But I'm not doing that, where we actually were able to reach agreements. So most of the time, I will say, when a husband finds out that wife is pregnant with someone else's baby, most of the time the husband will be like, their marriage is kind of over anyway. But there are some of those men that will stay and hang on for some reason. I don't know.  I've yet to see an exception. But some of these men tend to latch on, why I don't know. But the law is so horrible when it comes to that. And I just want to switch gears real quick. We look at, you know, some people are saying, hey, the divorce rates are going down. This is a good thing. No. Okay? The marriage rates are going down. The marriage rates are going down as well. So there's less divorce rates. But it doesn't necessarily mean that less babies are being born.  The first thing I tell them, and Carnell can tell you this, you want to sign the appeal to the father registry or the responsible father registry. So in Alabama, you know, it was funny because I had a case and I was talking to this guy who, this other attorney, and I'm just bashing.  Some dipshit wrote this, like I'm having a very candid conversation, okay? It was him. And he said, he was laughing. He said, actually, I wrote it and I said, wow. Well it still stands.  But so it's called the pants up doctrine. As soon as a man pulls his pants up, he knows that there's a chance that he could be this child's father. He needs to get on the registry and say, hey, I just signed this registry with the state of Alabama saying, I so and so slept with so and so, if she has a child, I might be this child's father. I said, well, that doesn't make any sense, right? Why isn't there a panties up doctrine, right?  Shouldn't they be the ones to have to report and say, you know, I slept with so and so on this? Wouldn't it be so much easier for the state to figure that out? She knows who's on the list. She knows. She knows better than anybody else. Absolutely. Who this baby's father should be or could be. But why do we put the responsibility on men? Why?  But is it socially acceptable to say, this woman lays on her back with her legs wide open for a man that walks through her door? It kind of makes you cringe a little bit to say that, right? But you know what? But I could, right, it makes you cringe.  But why can I say it and not carnell? Why can I say it and not Jeff? Somebody needs to say it. So I'll say it. It makes you cringe, but it's the truth, right? So you look at these babies being born out of wedlock, and these men will come in, bless the heart, and they say, like, I have this baby being born. This is my son.  You are no more this child's father than the chair sitting in that corner right there because the law won't acknowledge it. So then you have to go through this huge process of establishing paternity before the court will even consider giving you any time with this child. It's a long process. It's a very long process, an expensive process. How many dads didn't get to see their children over COVID because, well, we're not scheduling hearings because of COVID. So I mean, family court, it's a show.  It's what kind of court it is. You want to do everything you can to stay out of it, right? So casual sex, irresponsible sex, unprotected sex. It's dangerous to you as men. Absolutely. It's dangerous. Jeff, what do people not understand about parental custody of children? After a breakup in a relationship or divorce, what do they not understand?  And, you know, we all have salt in our past, but you've done well for yourself, but you still found yourself in a situation where you don't have access to your son. How did that happen from a legal standpoint? What can people learn from about custody from your situation? So you've heard about this paternity fraud issue. And once you can accept that the courts will do this.


The Commander of the Powerful Rapid Support Forces, General Mohammed Hamdan Dagalo, is the number two man in Sudan's military. He has come out in support of last month's military takeover. In a midnight speech posted on Facebook, General Abdul Fatah al-Burhan's moves came to correct the cause of the people's revolution and preserve the security and stability of the country, said Dagalo, known as Hamedti. His comments come as Sudanese pro-democracy groups on Sunday launched two days of civil disobedience and strikes that was in protest against last month's military coup, although participation appeared to be limited by interruptions to internet and phone connections. Local resistance committees and Sudanese professional association are organising a campaign of protest and barricades to try to reverse the military coup.


And nurses under the ages of the National Association of Nigeria, nurses and midwives of Buja Chapter of Against the New Verification Certification Guidelines, released by the Nigeria and Midwifery Council that the nurses expressed displeasure over what they described as an attempt to hinder their freedom to pursue career opportunities, asking the council to address nurses' welfare, salary scale, shortage of staff and order rights. The protest monitored by a correspondent was carried out at the NMCN's office in Apuja. The NMCN had on February 7 issued a secular revised and guidelines for requesting verification of certificates for nurses and midwives. The council's secular was released after it was reported that the deactivation of the verification portal on NMCN's website since December 2023.


Hi, I'm Mike Iuliano, a computer scientist in the Manufacturing Engineering Laboratory at the National Institute of Standards and Technology. A Manufacturing Engineering toolkit for METK is under development in NIST Manufacturing Systems Integration Division, which is part of the Manufacturing Engineering Laboratory. The toolkit is intended to allow manufacturers to bring products to market quicker by having computer-aided manufacturing engineering applications perform engineering functions in the product lifecycle. In order to facilitate rapid research and development of the toolkit, NIST is also developing a virtual manufacturing system. The virtual system will provide the environment in which the manufacturing engineering toolkit will be used. By utilizing the virtual manufacturing system, researchers at NIST can bypass some of the physical limitations a real manufacturing system will present. Researchers can test different manufacturing scenarios in a shorter time span. In some cases, scenarios could be tested in hours, minutes, and sometimes seconds. The initial scenario involves the production of a test part in the virtual system. The test part is machined on a vertical milling machine. The engineering data for the part was specified in the simulation package in which the virtual system is implemented. This facility-level engineering data includes routings, tool crib operations, and fixturing operations. The routing in the system sends the bar stock to the vertical milling machines. Once the part workpiece arrives at the milling workstation, machine-level engineering data is used to machine the part. The machine-level engineering data for this part is generated by the Manufacturing Engineering Toolkit. The Manufacturing Engineering Toolkit will consist of the following computer applications. Product data management, computer-aided design, routing planning, operations planning, and production simulation. The data generated by these applications is captured in the Product Data Management application. The current toolkit does not contain a routing planning application, which is intended to be added in the near future. Using the current toolkit, researchers can originate CAD designs and port the design into operations planning applications to generate the machine-level engineering data and simulate the machining of the part on the vertical mill in the virtual system using the generated data. The toolkit will also capture all source files in the Product Data Management application. The Product Data Management system also provides a business workflow capability that allows modeling of manufacturing personnel interactions within a facility. A business model for the production of this part is implemented in the Product Data Management system. This business model is centered around an engineering data package object that represents the machine-level engineering data required to produce the part in the virtual system. The data package consists of an NC program, tool list, fixture list, geometry model, operation sheet, and route sheet. The Product Data Management system has a schema that can be instantiated to implement a business model. This is a depiction of the NC program object's instantiation in the business model of the test part. The NC program object passes through several states, a generation state, a translation state, a validation state, and an approval state. In the generation state, the operations planning application is launched to generate the NC program. The resulting source file is checked into the Product Data Management system. The person in the workflow who performs this is the process planner. When the process planner is done, automatic notification is sent to the NC programmer that the source file is ready to be translated. This is the desktop of the UNIX workstation on which the Manufacturing Engineering Toolkit is implemented. In the lower window is the Product Data Management system. In the upper window is the computer magnification of the Product Data Management system. This is used due to a small font size. The business model implemented in the Product Data Management system for the part is shown. It consists of the tool list, fixture list, NC program, route sheet, geometry model, and the operation sheet. The first engineering task is design. A prior similar design file is checked into the Product Data Management system. The Product Data Management system controls access to the file. The designer can edit the file and make modifications to the design to create the new part. When the designer is finished, the updated file can be checked into the Product Data Management geometry model object. The designer interacts with the Product Data Management system to change the status of the geometry model object from a generation state to the approved state. The status change automatically notifies the process planner to begin operations planning. The process planner interacts with the Product Data Management system, launching the operations planning application to generate the NC program. The process planner interacts to perform several steps in the operations planning for the part. The first step is to perform automated feature recognition. In this step, the solid model geometry is scanned to detect machinable features. The next step is to specify whether the part is to be machined on a three, four, or five axis machine. Once the features and the machine type are known, the number of distinct setups for machine configurations can then be determined. The specific machine of the correct machine type is then specified. The tools and fixtures for the specific machine are then specified. Once this data is entered, the operations required to machine the detected features using the tools and fixtures of the specified machine can then be determined. When the operations are known, the toolpaths are generated and the at-file format of the NC program is produced. Now the operations planning data is generated and ready to be validated in the production simulation application. This is the simulation model that is generated to validate the operations planning data. All of the operations data that was generated is present in the simulation model. The tooling, fixturing, NC program, and part bar stock. The NC program actually executes in the simulation environment. Taking a closer look in the simulation, one can see that as the NC program executes, the tool is being geometrically removed from the workpiece in the simulation. The simulation environment provides the ability to capture problems in the NC program. In this case, collision detection has been set up to detect collisions between the tool adapter and the workpiece. In this simulation, a crash actually occurred because the adapter was too wide to fit in a pocket where a hole was to be drilled. The simulation is stopped at the collision to allow further inspection to identify the problems. Since a problem has been found, the engineering data can be regenerated to correct the problem. By identifying the problem in the simulation and not on a real machine, expensive downtime and possible machine damage has been avoided. The simulation in the virtual manufacturing system models the routings, tool crib, and fixturing operations required to produce the part. The raw bar stock comes into receiving, is put on the raw storage racks, then it's taken down and cut off by the bandsaw into small blank workpieces. The boxed workpieces are forklifted to the vertical milling machines. In parallel to this, the tool person has gone to the tool crib to retrieve the tooling and the fixturing person has retrieved the fixture for the vertical mill. So if the simulation is halted at a moment in time, it is determined that all the necessary logistics to machine the part at the machine have been satisfied. The proper tools, fixtures, and workpiece stock are on the vertical mill ready to be machined. The virtual manufacturing system will allow researchers the ability to test different manufacturing scenarios in a research environment using the latest and computer-aided manufacturing engineering applications. The manufacturing engineering toolkit will be used to generate the engineering data to be validated in these scenarios. Researchers at NIST believe that this virtual system and computer toolkit technology could lead to next century solutions to manufacturing problems.


we are discussing about the interior point method. That means, if you have a linear programming problem or the convex optimization problem, we can solve by using interior point method. What is this method is there first you have to guess one point inside the feasible region and then we start the process iterative process. So, if you see this we have considered a simple example minimize this function that function is linear function subject to equality and inequality constraints. In this case all are inequality constraints, then if you represent that problem in graphically we will see this is the feasible region. If you see this one is the feasible region and we have taken initial if you take the initial point a here whose coordinates is 1.5 and 1.5 that means, these are the equidistance from the coordinate axis. Another point I have shown it take this is the point B point B whose coordinates are 3 comma 1 this is the off center point. If you start the process with B point off center point, then you will see we are moving towards the one side of the wall, so we are in turn we are on the border of this interior point what is called feasible region. It is not an interior point in the on the border of the feasible point to avoid that one. What we did it if you see this one we have made a one simple transformation that transformation is called affine transformation means linear transformation. So, that in transform coordinate system the coordinates are in the equidistance from the coordinate axis, so that we have shown it how to select the that is transform system matrix how to select it. We have considered the transform system coordinate y 1 0 y 2 0 then what is the initial and original coordinate axis what is the x 1 0 that we are dividing with that element. If you divide by this element similarly here then in transform system that value will be 1 that is what we have shown it. That means in transform system in transform coordinates the our initial interior point is equidistant from the two coordinate axis that we have shown. Now, we will see more general if you see the transform system now you see our point is here B point now transform into a new coordinate axis 1 1 point that is equidistant from y 1 y 1 axis and y 2 axis they are in equidistant 1 1 point. In general now we can we will show it how to proceed that that one. So, first we consider the scaling of a what is called standard LP problem how to do then after doing scaling then we will that means in other words how to select the transformation matrix in new coordinate axis. So, the scaling the standard LP problem, so standard LP problem if you recollect whatever the LP problem is given we have to convert into standard LP problem first. So, our standard LP problem is minimize f of x which is nothing but a c transpose x whose dimension if you consider n cross 1 then subject to subject to a into x is equal to b, b is the number of equality constant even in original problem if there is a inequality constant is there then we know how to convert into a equality constant by introducing slack variable, surplus variable and artificial variable. So, we know these things, so where b is the standard LP problem is b is greater than equal to 0 and x is greater than equal to each element of x is greater than equal to 0. So, this is our standard LP problem let x superscript 0 whose dimension n cross 1 is the initial is the initial feasible interior point feasible interior point point to center this point and this point we are considering it is off centered that means if distance from the coordinate axis are not equal each. So, we consider how to center x 0 defined as to center x 0 we defined as x 0 is equal to d y of 0 y of 0 means that coordinates systems. So, this transformation we have used next question is what should be the choice of d that d will choice will select d like this way x of 0 that if you consider the how many elements of x of 0 are there any elements. So, each element of 0 2 0 dot x n 0, so this is the choice of our transformation matrix which will convert the coordinate x that initial what is called interior point in the feasible region will convert into a what is called transform system equivalent what is called the interior point. So, if you see this one and this is called the scaling matrix or transformation matrix. So, if you look at this one now what is y 0 then you take the transpose of that one agree y 0 y 0 of this one is nothing, but a d inverse you have to take inverse of d d inverse x of 0 and what is d inverse you see d inverse is nothing, but a 1 by x 1 0 because it is a diagonal matrix and inverse of this one reciprocal of each diagonal element. So, this then 1 by x 2 of superscript 0 and this way 1 by x n superscript 0. So, this is our d multiplied by x 0 x 0 is x 1 superscript x 2 superscript 0 and dot dot x n superscript 0. So, if you multiply by this thing you will see in coordinate system the points will be 1 1 1 dot dot last element is 1 this indicates that in coordinate axis that all the point new point in coordinate axis are equidistance from each axis and there in one distance y 1 coordinates is the distance is 1 from this one. So, that point in coordinate axis point is equidistant from each axis. So, it is now centered point in that transform what is called axis. So, you can write it this implies the unit distance unit distance from each coordinate axis from each coordinate axis. So, this transformation is called linear transformation because they are related with a linear expression that sometimes it is called affine transformation or affine scaling transformation. So, now what is the scaled LP problem original problem is was that one. Now, we have made transformation now we will say what is the our scaled LP problem the scaled LP problem now we are considering the scale LP problem. Now, the scale LP problem is minimize f of x now x I will express in terms of transform coordinates f of y is equal to c transpose original objective function was c transpose x, but x is now you see is related with y new coordinate systems is d y in place of x I have written d y. So, it is nothing, but a c transpose d y which I can write it if you see it is nothing, but a d c whole transpose into y that means we know the properties of product of matrices and whole transpose we can write it in reverse order each matrices transpose. Since, d is diagonal matrix. So, we do not need it for write here d transpose. So, this let us call this d c I denoted by small p and d c if you see it is a vector and d c transpose is a row vector and d c is a column vector. So, that d c this into y so where p is equal to d c and the dimension you can say that this dimension is n row one column and this dimension is n by n. So, this p dimension will be n cross 1 again. So, this is the now transform coordinates system our objective function is a equivalently I can write for original system objective function equivalently in transform domain p transpose y is the transform coordinates and p is what d into c that means scaling matrix multiplied by c objective function that coefficient matrix of objective function. So, that subject to what subject to our a x is equal to b that is standard LP problem. Now, a x I have I have converted into a the transform domain that is our d into y is equal to our b. So, now we can write it a into d y is equal to b then I denoted by a into d is equal to b b into y is equal to b into capital B into y is b and that dimension m cross 1. And y dimension you see the y dimension is n cross 1 here also I can n cross 1. So, and b dimension naturally this dimension is m cross n. So, our b is where our b is equal to a into d and p is equal to d into c. So, keeping this thing in mind not only this our y is all greater than equal to 0 since the x is greater than equal to 0. In this expression if you see that how they are related x is greater than equal to 0 and the scaling matrix agree that each element is positive quantity agree then this if you take inverse this will be a greater than equal to 0 that y this. So, with this one our original feasible interior point our original feasible interior point our original feasible interior point x has now become y of 0 and this coordinates are if you see we have seen 1 1 dot dot last is 1 and this dimension is n cross 1. This indicates we have made in transform coordinate axis the our interior point at the centre means it distance from each coordinate axis are same in this case 1 1 1. So, this is what we have seen it now let us say now our job is in transform coordinate system from y 0 we have to move in such a direction. So, that we can achieve 2 objectives 1 objective is to you have to move in such a direction 1 objective is it should be in the interior point that after movement is made it then that point new point must be in the interior point at the in the feasible region next is that point must be that point should be such that that objective function value should reduce compared to the earlier values. So, 2 objectives we have to meet so to improve y 0 with respect to f of y we need 1 a feasible solution or feasible direction 1 we need 1 a feasible solution or feasible direction 1 first objective second is we need a descent direction. So, this objective we have to form. So, if you see if you do for 2 dimensional case if you say if this is our feasible region let us call this is our feasible. Now, y 0 is this one we have to move from here in such a direction agree then our vector coordinates are of this one is here agree this y of 0 this is y of y of 0 this is y of 1 and it should be in the feasible region this is the feasible region and not only this the function value at y is equal to y 0 on the transform coordinates x is what is the function value and that function value must decrease from this value. So, 2 objectives we have to achieve and for that one we have to see which direction will move it such that both the I mean objectives are satisfied to achieve this one to achieve this one what we are doing it here first we will to achieve above objectives what we did we consider a what is called projection matrix consider a projection matrix with the knowledge of our equality constraints equality constraints in transform domain. An equality constraint is b y is equal to small b with the knowledge of b matrix will form a what is called projection matrix and that projection matrix this projection t is defined as I minus b transpose then b transpose whole inverse into b and this dimension if you see this one that dimension of b is m cross n and if you proceed this one this dimension is t dimension n cross 1. So, the knowledge of b matrix in the equality constraints of our transform coordinate system then we form the what is called projection matrix. This projection matrix indicates that if you multiply it by this by b the result is 0 and this projection matrix in addition to this projective what is called the projection matrix the projection matrix this projection matrix has some properties you one can easily verify that properties. So, one properties is there that t transpose is equal to t now look at this one if you take the transpose of this one then it will be nothing but a same matrix you will get it is easy to prove from the structure of that t next is that what you will just put the value of t that take the transpose of this one this is one property and second property is t square is nothing but a t how you prove this one proof of second one is easy to check you multiply t into t and t is what i minus b transpose b of b transpose whole inverse into b. So, that you multiply by i minus b transpose b of b transpose b transpose b of b transpose whole inverse whole inverse then multiplied by b. So, if you do you expand this one ultimately you will get it i minus b b of b transpose whole inverse b. So, kindly expand this one and prove yourself this is equal to this. So, there are two properties are there for projection matrix now I told you I have to find out the direction in such a way. So, that our new point from y 0 to y 1 let us call new point that y 1 point must be in the interior of the feasible region interior point. Second the direction what will go get is the new point that new point function value objective function value must be less than the previous objective function value at y is equal to y 0 of y superscript 0. So, this two objective will so our choice of this one let our direction vector choice n cross n is equal to t into w t dimension n cross n w connection n and w is any vector of dimension n cross 1 this is any vector dimension. So, when it is any vector that d is any directions agree. So, now see this one what will be it become to become d to become d as a feasible direction. In other words to be a interior point of the feasible region d then see this one d has to satisfy this condition that b into let us call our new point old plus lambda some scalar which value is greater than 0 multiplied by d. That is our that means if you think of in two dimensional case we are here now y 0 we moved some other d d is in the directions and that quantity is lambda into d and our new coordinates when you new point is that 1 which is your y of this and this must satisfy our equality constraints that is our b. Now let us call b y 0 is equal to lambda is a scalar quantity I can take it anywhere in the second term this equal to b and this since y 0 was the interior point that it must satisfy the our constraints. So, this value is our b. So, this b this we cancelled. So, our things is coming that ultimately this boils down to beta is equal to b into d is equal to 0. Since lambda is greater than 0 any scalar quantity this positive quantity that means from there d direction is there in this direction you just multiply them. So, this condition if it is satisfy b into d if it is 0 agree b into d is 0 it means that our new point belongs to the in the feasible region mean interior point. So, our d choice is here once you selected the our position matrix w can be any matrix because now see why it is any matrix. Now you see b into d b d is what we have selected t into w and w is a vector any direction vector this vector. So, let us call it is nothing but a b into t into w and what is b this and what is t I am writing i minus b t of b b t transpose whole inverse into b into w. So, if you expand that one it will be b minus b multiplied by 0 for any value of vector this results is 0 agree only the condition is there if you see our this that b matrix what we have a and d that must be a full rank that is the only conditions. Then this inversion is exist. So, this is the so our condition is b into d b is formed if it is 0 indicates the direction d should be in such a direction. So, that b into d is equal to 0 then that means we move from initial point to another point which is also in the interior point of this our transform coordinates interior point in the transform coordinates. So, this is our direction we got it now what is the guarantee that you have we have moved in that from y 0 to y 1 in the direction of d that is no doubt it is a we can prove if it is this equal to 0 b into d 0 we proved that it is a interior point, but there is no guarantee that what is called objective function value you will get what is called what is the objective function value you will get less than the previous objective function value at y is equal to y 0. So, in order to ensure that one what we did you see this one now next is your see to make second achievement to make a steepest descent direction to make a steepest which comma we select w vector. Previously we told w is any vector, but it will satisfy that our if you move any direction it will be inside the our interior region but now question is how to get that value of new value new point which will give you the objective function value less than the previous value of our previous point that value of the objective function value. So, if you select w is equal to minus p let us see what will be the our cost function values we know our cost function objective function in what is called coordinate system objective function value is what p transpose what is this y and that value if it is descended that value must be less than equal to p transpose y of 0. Now, let us call p transpose y is we move from y 0 to y 1. So, it is a y 0 plus lambda into d and that objective function value must be less than p transpose y 0.  So, this this cancel. So, this implies that p transpose d is less must be less than 0. So, if this is the descent direction means objective function value will decrease if you move from y 0 to new point y 1 that objective function value will decrease provided this condition is satisfied. Now, since lambda is greater than 0. So, this condition is satisfied when if you choose w is equal to minus p then it is obvious that p transpose d will be less than 0 p and d we have if you choose d is what if you see t w d of direction of d we have now I am telling if you select the w instead of any direction now I am choosing w is equal to minus w is I am selected minus of p. So, w I am selecting minus of p you see here minus p if you selected this that minus p this one. So, it will be coming now p transpose t w minus p and minus is I take it minus here then p just now exploiting the stretch what is this called properties of t. So, this t I can write t square because t square is equal to t into t into p. So, I am written now I am writing this one t into p there also t into p whole transpose minus. So, this and this is what if you see this one this is our vector of dimension n row 1 column this will be a whole thing will be 1 row n column. So, it is nothing but a a clean norm of the vector p into t square and this quantity this quantity is always greater than equal to 0. This is facility with minus. So, this indicate with the choice of p is equal to what is called w is equal to minus p that we are getting with the choice of with the with the choice of d is equal to t minus p d is equal to t minus p we are achieving the two objective simultaneous. One is feasible direction we are moving another is the objective function new point objective function value at the new point value is less than the objective function value at y is equal to the that earlier point. That means in the y of 0 is less that ensures. So, therefore, the direction vector d is equal to minus t p is a feasible direction and also and a descent direction direction direction as well. So, what is our coming in short that means if the original problem is given if it is of center d is there you transform this into a new coordinate axis by selecting the what is called the scaling matrix after you reach to the what is called coordinate. So, what is a new coordinate system then you select from your starting point of y 0 you move in such a direction and the direction is d is equal to minus t p and p is the nothing but a coefficient of transform coordinate system objective function coefficient matrix or coefficient vector this one p and t is form with the knowledge of v matrix which is called projection matrix. If you select this one d is equal to minus t p we will simultaneously achieve both the objectives. So, this is now let us take one simple example and see now before that we will see what is what should the choice of our lambda what should be our choice of choice of that means in d direction how far we will move from y of 0 to what is what length in the direction of d we will move it. So, lambda will decide the what length so how to choice of d now look at this expression y is new point is we will get it with the knowledge of initial point plus lambda into d where lambda is greater than equal to 0 and our d where our choice of d is equal to minus t into p. And this choice will satisfy both the objectives will satisfy what will satisfy equality constant in transform coordinate axis b y is equal to small b this will satisfy one another condition is what will satisfy p transpose y will be less than equal to p transpose y 0 sorry superscript 0 this both the condition will satisfy this one. Now, let us say what is mean this one if you see this one y is equal to y 0 of lambda d and in our what is called transform coordinate system our l p problems that means scaled l p problem you will see the y values will be greater than equal to 0 y value is greater than equal to 0. Since y 0 is greater than equal to 0 lambda is positive quantity. So, we have a two choice on l if d d elements of d if it is a positive then the let us call ith element of d is positive then it ensure the ith element of new point also positive. Now, question is if the ith element of d is negative then we may get the difference even though y 0 is positive lambda is positive but ith element of d is negative if it is negative the this two difference of this two we can get negative, but that depends on the choice of lambda and we can make the choice of lambda. So, that in that situation the ith element of y must be positive or greater than equal to 0. So, let us see that since you can write it since y 0 sorry y of 0 is feasible that means y j jth component of y j is greater than equal to 0 for all j this implies feasible mean this implies. Now, there are two situation I have considered first situation is if d j of 0 is all are greater than equal to 0 this then y j will be greater than equal to 0 since lambda is greater than 0 this is straight forward. There are two second situation if d j 0 is less than equal to 0 then y j since lambda is positive y j jth element of y j can be negative or positive depending upon the choice of lambda. So, we are now keeping the choice of what is called lambda should be make. So, that we can get that y jth component of y is positive then you can write it y j y j 0 plus lambda j d j 0 what we want to do is we want to greater than 0 if this is less than 0 this we want greater than 0. Now, both side you have multiplied by minus that you know y j 0 value is what positive and that value after scaling that transformation and in what is called in transform coordinate axis this value is if you see is nothing but 1. So, y j both side I am multiplying by minus. So, this is a lambda j d j of 0 is less than equal to 0. So, now you can write it that one minus lambda j d j superscript 0 is equal to y j 0. So, lambda j is equal to less than equal to y j 0 minus d j 0. Now, you see the d j 0 is negative and negative positive this is already positive quantity and it is greater than 0. So, this quantity lambda is positive quantity. Now, we have a how many components of y and d j we have we have a n components j is equal to 1 2 3 this when any one of the component of d j is positive we ignore we do not need it because the sum of y 0 sum of this one will be sum of this one will be always positive if d j is 0 we have positive then this will be always 0. So, when d j is positive quantity then we do not consider ignore this if it is a negative then see this one. Now, I am choosing that what is the value of lambda then lambda max is equal to lambda max is equal to minimum of lambda j superscript 0 less than 0 for negative value of lambda. See this ratio will be minimum which case it will be minimum and that will consider lambda max because this value is positive and this value is d j value is negative negative positive. So, this ratio that d j component let us call in d vector there are 5 components are there is negative out of this out of this which one is minimum this ratio because this minus this ratio will be positive which one is minimum that will consider as a lambda max and this will ensure this will ensure that y of that is y of y j will be always greater than equal to 0. This will ensure this will be greater than equal to 0. So, now the remarks I am writing can you tell me when it will be the 0 y y j will be 0 when because I am taking the minimum of this one which case it is the minimum let us call fifth position of d j j is equal to 5 this is I got it minimum and corresponding that y j element will be 0 because it will be cancelling that one lambda j value is this one multiplied by d j jth component 5 jth component 5 denominator cancelled. This will be cancelled then this what is called it is same as your y j 0 that means it will be cancelled ultimately it will be 0. So, our remarks is that if we choose lambda is equal to lambda max as minimum of delta j superscript 0 less than 0 that is negative for negative quantity only jth component of d is equal to y j 0 y j 0 divided by minus d j 0 and this value is 1 in case this. Then one at least one will be 0 in y j component at least one will be 0 in y j component at least one it may be more than one 1 or 2 variables will be 0. If it is 0 our new point our new point will no longer be at interior point because it is boundary on the feasible region it is it will be boundary on the feasible region, but it is not in the interior point of the feasible region. So, you can write it and the new point and the new point will no longer be an interior point interior point. So, that is why because I told you it will be 0 because if you take lambda is in this way lambda max as like this way. So, what to avoid that problems because at least one will be 0 when one coordinate axis value will be coordinates of y will be 0 that means it is on the boundary then y is 0 means it is on the boundary. Then what to avoid that one what you did it we whatever the lambda max will get it to avoid that situation you multiplied by this thing by a 0.9 to 0.95 within this range you make it if you multiplied by lambda max with 0.9 to 0.95 then corresponding that element will not become 0 that is our main aim before it reaching to the optimal point it will not be 0. So, to avoid that one we select lambda is equal to lambda max as lambda max is equal to or you see we select lambda ultimately lambda as a as lambda is equal to 0.9 to 0.95 multiplied by lambda max. What is the lambda max we got it here lambda max as this one that you multiplied by 0.9 to 0.95 and then you consider that is the our step length in the direction of d will move and that will overcome that problem that means that no component of y new point y will be 0 that means it will not reach to the boundary point of this region. So, if you look at this one our major competition burden to compute that one i minus b b into b transpose whole inverse b this is the major competition involved in this process. Let us call we solve the same problem what we have considered earlier. I am briefly and quickly I will solve this problems refer our earlier problem we have considered minimize f of x is equal to minus x 1 plus x 2 and subject to this is equal to minus 1 minus 1 1 that x 1 x 2 and our subject to subject to x 1 plus x 2 is less than equal to 5 then x 2 is equal to less than equal to 4 and x 1 x 2 is greater than equal to. So, it is our LP problem, but it is not a standard LP problem. So, you have to convert first the standard LP problem this. So, solution convert to into convert into standard LP problem. So, without much discussion it is a we have discussed. So, standard LP problem minimize minus x 1 plus x 2 and it is of course, minus 1 if you say 1 x 1 and x 2 and subject to we have to convert into a equality constant. So, this quantity is less than 5 that means, we have to add in a what is called slack variables. Let us call we added slack variables is x 3 is equal to 5 and in this case x 4 x 2 plus x 4 is equal to 4. So, our x 1 x 2 x 3 and x 4 is greater than equal to 0. So, this has now converted into our standard LP problem. So, now you identify which one is our A B and C. So, if you see our A matrix from this 2 equation I can write it A matrix quickly I am writing that A coefficient of x 1 is a sorry this 0 coefficient of x 4 is 0 there and then this is 0 1 coefficient of x 2 is 1 and coefficient of x 3 is 0. Then this is 1 this is A matrix this is B matrix is 5 4 and our C matrix is what you see this our C matrix x 1 x 2 coefficient x 3 4 coefficient is 0 x 4 coefficient is 0. So, we will write it minus 1 1 that is I am writing 0 0. So, this is our C matrix. So, our basic step if you recollect this one that first you convert into a what is called our what is our initial coordinates was there if you see the our earlier problem we have considered the point B is our coordinates sorry point B coordinates in x and x 1 and x 2 coordinates of the original problem B coordinates was 3 1 and it is off centered. So, what you do then iteration before starting iterations what you have to see it the our initial interior point our how many coordinates are points are there we have a 4 coordinates are there x 1 x 2 x 3 x 4. So, initial interior point given as or you have to find out as now I know 3 1 x is x superscript 3 is 3 1 what is x 3 and x 4 we have to select x 3 and x 4 in such a way it satisfies the equality constants agree. So, in order to check the equality constant your C a into x of superscript is equal to our case is 5 and 4. So, first equation you see here the first equation x 1 is minus 3 and x 1 is your sorry x 1 is 3 x 2 is 1 x 3 must be 1 then only it will be 5 x 4 0. So, our things is x 1 is x 2 is x 3 that is 1 for the time I can make it x x 4 0, but here you see come to this point x 2 is what 1, but I have to get it right inside 4 then x 4 must be 3 then only 1 plus 3 will be 4. So, our this will be 3. So, this is our the initial guess which satisfies our equality constant that you have to check first agree. Once you get it that one then your find first see what is the objective function value at x is equal to x interior point of that one. This is our interior point we have verified if you consider how you have selected this one just we have mentioned it this one. So, this equal to this value if you put it C transpose into x of superscript 0 if you put it the value of C minus 1 1 0 0 and x 0 is 3 1 1 3 if you multiply it by this it is a minus 2. So, our at this interior point the objective function value is minus 2. So, what you have to do it next we have to transform and our new transformation is now transformations coordinate of transformations then our x of 0 u 3 is equal to d y of 0 and you know what is y of 0 y of 0 is our d inverse x of 0 what is our d if you remember our d is what 3 1 1 3 this all other elements this d matrix is 4 by 4 all other elements is d. So, d inverse will be 1 by 3 1 1 1 by 3. So, you multiplied by this value will be all 1 1 1 1. So, it is now centered in new coordinate axis it is in centered means that point is that new point y 0 is equidistance from all coordinate axis. So, now see this one the scaled problem the scaled LP problem now what is this scaled LP problem f of y is equal to if you we have done it this things d c whole transpose into y d c is p transpose y and subject to if you say a into d y is equal to b and this is I consider b b into y is equal to b.  So, our p matrix is minus 3 1 0 0 again because I need the information of p in order to get the what is called directional vector and b b is what d into c. So, you put this value of d sorry this is a into d. So, a matrix is what 1 1 1 0 0 1 0 1 and d matrix is 3 1 1 3. So, all other elements is 0 if you multiply it by this I will get the matrix 2 row 4 columns 3 1 1 0 then 0 1 0 1 0 1 0 1 0 1 1 3 just multiply this one. So, this is our matrix b matrix is this one which is in transform coordinate axis b matrix equality constraint we will get it this one. So, now, what is our y y coordinates y coordinate is d inverse that is we have calculated or no I think you have calculated here we have calculated that y inverse is we have calculated we need not to do once again in this. So, now let us see in the transform coordinate axis what is the function value f of y is nothing but a p transpose of y p value just now we have calculated value of p. If you see the value of p what we calculated minus 3 p transpose p is this one is a minus 3 1 0 0 then y values what we got it the y value we got it if you say y of 0 y of 0 value what we got it 1 1 1 1. So, we will see in the transform coordinate this value is minus 2 it is same as our original problem we get it. So, once you just you check the original way now what is our p sorry our directional vector direction will be d if you choose minus t into p then this direction it will satisfy simultaneously two condition one is the feasible direction it will go and not only that the function value that objective function value will be less than the previous objective function value. So, this what is t is nothing but a if you see i minus b transpose b into b transpose i minus b transpose b into b transpose whole inverse b this is our t into p. So, you put the values of d b you know p you know you will get the directional vectors for this one. So, I will continue the next class after this.


But it's also a way to clarify that you have educational freedom in Kentucky. And it's clear also, the way that it's being done, that the funding would not come from common schools or public schools. This would be unique funding for these schools. And there is great support. I mean, overall support in Kentucky for education freedoms stands at 74 percent, 62 percent Democrats.


Welcome everyone. I hope you are all doing okay, staying safe, and surviving social isolation and lockdown and quarantine. Because what no one tells us, which we're all now finding out, is that social isolation and lockdown and social distancing also creates another issue called social claustrophobia. So you're now all locked in with people who you get on great with because you're not locked in with them. You see them in the evenings or weekends or whatever, or you see the kids in the morning then after school and now you are all in lockdown together. So the least this will be is a massive social experiment that could go multiple ways. So I wish you well all of you with your social isolation, stroke, social closeness with people that you normally don't have that. Hey listen, I think it's a fine line guys between tragedy and learning for we humans and timing is all to do with getting that fine line right. And I think that's why I'm reluctant to jump in to this whole thing too soon. And I've said the earlier in an earlier post I did when I chatted to you guys. I think there are so many voices out there jumping in and I appreciate the need for people to have a voice into all this we all should. But a lot of it becomes white noise and repetition and unhelpful and bombardment and so on. And I don't want to add to that mess. So I've been reluctant to jump in because I think when we are first hit by crisis or tragedy or loss or set by good disappointment on all of those things we're all dealing with. It takes a while for us to come up the other side of that to even be open to learning and growing and personal development. So I think the timing is essential to getting the proximity right on the border between tragedy and crisis and it becoming learning and new life and creativity. It's a fine line. I may not have got the fine line right guys with you so I apologize if my timing is not perfect with you all in my doing this thing with you. The days go on. Perhaps the timing will sit better with you all. Welcome. Welcome. You keep joining us around the world. Welcome. Just keep chipping in guys and welcome on board. Many of us as we now know are money poor but we are time rich. And so I just wanted to say to you again thank you so much for your time and attention here today and in the next coming days. Thank you if you can be with me live for your time and attention. Thank you because I've come to believe at my age and stage of life that time and attention are the most valuable commodities resources we have as humans because I've come to understand that time and attention are fossil fuels. They're not renewables. In other words once you've burned them they're gone. They are gas, coal and oil. They're not wind and rain and solar. Time and attention are not renewable. And so once you've given it you've lost it. You never get it back. And so I'm grateful for you giving me on purpose the most valuable thing you have of time and attention. And I think one of the reasons I'm saying that is because now you have all this time and attention available. I think you have to manage it more than ever. I think we have to now take charge of our time and attention more than ever. So I suggest you are intentional about that. And one of the things I think it's good to do when you have nothing but time and attention to give in seasons of life for whatever reasons. This reason is the virus. But you know some problem is set back on employment and accident and illness. All these things can put you in a time and attention mode that you don't normally have. But it's time to edit I think our social media feed. Why don't you make a plan this week to go through all your social media and prune and cut out any social media in your feed that is not helpful to you at the moment including me. If I am not helpful cut me out. Cut my voice out come back later when my voice perhaps it's better with you. But perhaps a good thing to do because your time and attention is a fossil fuel our fossil fuels. Then don't be wasting it. Don't be squandering it on incoming traffic incoming demands for it that later on you kind of regret giving your time and attention to those. So be intentional about editing and pruning and filtering your time and attention demands at the moment. I think is a good thing to do especially at this time when we're all kind of locked down and giving time and attention to all kinds of stuff and not being careful. All right I want to speak to you for a few minutes. Hope you're all okay about stability versus resilience. I think this is a time for resilience and not stability. Stability is not a bad thing guys. I mean that all the studying of the ship that we are doing personally and that we are doing corporately in our organizations. There's a degree to which we need to study the ship. I get that. But if we stay there what happens is that the crisis the tragedy the upheaval the disruption gets the better of us. And so doubling down batting down the hatches. I get that and do as much as that as you can. But then once you've done that weathering the storm is not a good strategy because we don't know how ferocious the storm will be or how long it will last. So you have to move from stability to resilience. Resilience doesn't weather the storm. Resilience uses the storm to grow and to learn and to get better and to improve and to flourish. So resilience is going to give you and give us a better outcome than stability. As appealing as stability is in unstable times it is not a good long term strategy. We as a species as you all know as a species we would not still be here if we'd made it on stability rather than resilience. We are a resilient species. But I think many of us and it's a generational thing often I think and a cultural thing and a stage of life thing perhaps many of us favor stability. That has been put into us much more by nurture and training and some of our organizations the church included by the way. The church has favored stability over resilience for generations and instead of the church using the storms that we've gone through generationally to reinvent and to renew and to come up better and smarter than we were before the storm hit. We batten down the hatches we lock everything down and took our head in the sand often hoping when we come back we'll still have some relevance we'll still have some following still have some voice. And of course the voice is decreasing in all organizations that have done that historically so stability is a poor strategy for long term and this feels doesn't it like a long term situation that we are all in. So I want to encourage you guys to move from stability from weathering the storm to becoming creative and inventive and adaptability is going to be massive for us right now. And flexibility and the ability to shape shift into new shapes of thinking new shapes of living new shapes of relating new ways of doing life. And I think that is all resilient behavior that will hand you a greater interaction with what's going on. I noticed that Donald Trump the other day used the language of declaring war on the virus. That's a good thing to say as a leader because what it says is that our leadership that use that language are seeing this virus this pandemic as something to be attacked and something to be fixed and fixed as soon as possible and throw everything we have at it. That's what you do in wartime. So when leaders move to resilience rather than locking everything down and hoping we'll still be here afterwards. It's a good sign and I want that to trickle down amongst all of us that we all have this with a war. Let's go into a war footing. In other words, let's get resilient. Let's find what we can do to beat this thing. How can we grow and flourish in spite of it almost because of it because that's going to come out of this too. And I don't want to all come across and that's why I wanted to be careful with my tone. Any of this stuff I do at all to come across patronizing or shallow or unkind or uncaring to any of you. And you loved ones and your family and friends that are really taking the big hit with this thing. My heart goes out to you guys seriously. So please don't feel that I am being. That's why I said the timing between tragedy and learning is a difficult one to get right. So if I've stepped in too early and I'm coming across to whoopee which is not my energy at all as you'll know me guys. I favor wisdom much more than I favor inspiration. I think again in the church world we have gone much more for inspiration than we have for wisdom. And Solomon tells us it's by wisdom a house is built not by inspiration. Inspiration is very unliable as a coach and a mentor. Inspiration is not a foundational structure at all. It is by definition flimsy and fleeting. So we want everything we do and say to be inspiring but don't look for inspiration in your day only inspiration in your day only.  The inspiration is not good for long term resilience wisdom is. Let me just say a couple more things that I'll let you all go. I'm so aware of you're all in pandemic mode although we're all got time and attention. But I don't want to take advantage of yours as I said earlier. I was reading a book recently by a girl called Simon cynic. Who's a great writer and thinker and his book was called the infinite game. And one of the things he talked about in there was what happened to Victorinox the Swiss army knife company. 80% of the Swiss army knife company Victorinox they're called 80% of their business was the Swiss army knives as you know everybody in the world virtually had one. And it was a great gift to give to someone. And so when 9 11 hit it was the equivalent to them of the coronavirus hitting. When 9 11 hit the whole global attitude to knives changed and they realize the overnight their 80% business was possibly going to go to zero overnight because people couldn't any longer travel with knives in their luggage. The whole attitude to knives the psychology towards towards knives changed. So they were in the wrong business at the wrong time after the 9 11 effect on psychology globally. So what do you do now? Like many right now companies that are facing a similar hit that they had for a different reason back then. What do you do? Well, they could have gone for stability, which would look like, okay, we've got to double down on setting knives. We've got to find a way to sell more knives. That's what stability does stability doubles down on what you had before in the belief that if we do more of it and do it harder and work longer hours will weather the storm. And it's a bad strategy because if they'd have just tried to sell more knives going against the massive psychological shift against knives. It would be a waste of time trying and they're losing ground all the time they're wasting it on trying to stable the ship by selling more knives. But instead what they did they diversified they diversified they adapted they became resilient reinvented themselves. Victorinox moved away from knives and went into travel goods, fragrances, tourism stuff, clothing, and their business took off to a whole new level. They didn't lay off any stuff at all. They went into massive profit in the following years, because during the big hit that they took, as we all are now, they realize we either adapt, reinvent, get smart, get resilience, think outside the box, think differently, approach it another way, find the new niche in the market. We either do that, which is called resilience, or we go under saying we're over because 80% of our business has been hit overnight.  And this time requires resilience from you, from us, not just stability and lockdown. And I'm just strengthening that to you guys. I know you know that, I know it's tough. And if this is too early, give it a while. But remember this talk, come up the other side as soon as possible, I think, into some form of resilience, rather than stability. Victor and Ox now are doing amazingly well on all the new goods they started selling. And I think the Swiss Army knife is now only 10% of their income. How amazing is that from 80% to 10% and the gap in between has been filled by all these new products that they resiliently moved to creating and reinventing. So I want you to think about this today. Where are you going? What is your mindset? Where are you moving in this? Are you moving towards stability and staying there as a long term solution and strategy?  It doesn't need to be some big thing. Even in small things that you know incrementally, those small things will make a big difference in the next month or two. Do that. Resilience, be smart.  Look for where there is a niche. Look for where there is a different way, a different idea. Read, think, listen, be open, wider to even the group who've previously had your ear. Maybe the ideas that you need next are going to come from a camp that you have historically ruled out of hearing anything valuable from. Listen, be open at this time. Even those who you have labeled as enemies may have something hugely helpful to you at this time. And resilient people do not get picky and choosy with who they learned from in crisis times. So please widen your circle of inclusion to who you think has a voice into your life at this time. Because often the people that we've only listened to are as stuck as we are. And so please widen your circle of listening and learning. Because somewhere out there, someone has thought something through that you're on the verge of discovering. And they're going to help you move to the next level because they figured it out just ahead of you. So we've got this massive sharing going on to help us all learn and feed from each other's resilience at this time. All right.


Hello, this is Amit Dan of amitdan.com today I'll have another episode of trade card video and I'll talk about the American Express Airmass Platinum trade card There are changes coming to this great card is starting November 4 2019 And I'll go over some of the changes and I'll provide you my non-affiliated unbiased and honest opinion whether you know it makes sense to Have this card or you have better options to have other airmass trade card So I'll start with Comparing what it is offering right now and what this is going to be after the change starting November 4 So the first thing notice that the annual fee is going to be increased to hundred twenty dollars from sixty five dollars and There is a significant change in the iron rate, which is going to be increased a lot So for example right now you are ten dollars per I'm sorry You are one mile for every ten dollars at grocery gas and drug stores in Canada and for everything else you are One mile for fifteen dollars, which is going to be changed to one mile for each five dollars in restaurants coffee shops gas and transit and there's a cap up to $30,000 annually and for everything else you'll be earning one mile for each ten dollars and And they're throwing in some annual travel redemption benefit So for example when you redeem your airmass per year for the first redemption Once per calendar year if you are redeeming via eligible dream miles with airmass real program To book your first single flight or package vacation through airmass website Then it's going to happen is that you're going to be getting bonus miles equivalent to 25% of the Total mines you used which cannot exceed 750 air miles so that's a change and then the Interest rate is slightly changing. It's not a that a big change so I value per Airmass ten cents never redeem airmass below ten cents but if you redeem for travel or flights then you can Get actually more than ten cents you can get up to let's say 15 cents per air mile or even 20 cents depending on how you redeem So whenever you're redeeming for travel or flight purposes, then you get the most value of the airmass But for this calculation, I'm going to just assume that you're getting the ten cents per air mile value and If you do that then the highest unrate for the new after the changes is going to be Per five dollars you'll get one air mile. So that gives you about two percent return per dollar which is not bad, but it's not that great either and The rate even goes lower if you are, you know a spending or using the card for everything else categories Which is ten dollars per one mile and then there's the hundred twenty dollars annual fee, which is currently 65 dollars So unless you are totally depending on airmass or this is your only works program I don't see any point paying hundred twenty dollars and to use this card because this card It's just giving you some increased air miles on ratio However, when you are compared this card in terms of Benefits it has almost no benefits. So for example, let's go over some of the benefits this card offers In terms of travel and shopping coverages. It has car rental theft and damage insurance $100,000 travel accident insurance purchase protection and buyers assurance protection So that's all you're gonna get. There's no travel insurances or any Anniversary bonus or any lounge access or anything. So this is a very poor card in terms of benefits But if you go to other cars paying the same hundred twenty dollars annual fee You'll be getting a lot more. For example, another highest earn rate credit card for airmiles We have on the market is that the BMO airmiles World elite credit card BMO airmiles world elite master card has the same annual fee hundred twenty dollars And if you look at the benefit this card actually has One air mile per ten dollar definitely slower than what the American Express Platinum is going to give you after November four But in terms of benefit you get a lot more for having this car for example It gives you planetary launch key access with the two annual complimentary free passes So what what it means that you know, you have the launch key membership plus two free annual passes So if you only use this benefit your return is two hundred fifteen dollars Canadian because if you purchase the same Lounge membership via priority pass then it's 99 dollars and each visit is 32 dollars US So if you add that up then two free passes plus launch key Which is only for master card members. It's almost same like the priority pass membership a little bit different But you know master cars lots of master cars. They're switching to launch key from priority pass They're owned by the same parent company. So let's say if you want to get this benefit by paying dollars Then you're gonna be paying two hundred fifteen dollars. So your annual fee hundred twenty dollars You get much more than hundred twenty dollars right here. Just using only one benefit but it has Full medical insurance coverage benefits So you get all travel and medical protection for 15 days and then Up to two million dollars. So each of the American Express Airmass does not provide and then you have other benefits for example, you get 15% discount on flights in North America when you book with the this credit card and Basically, these are the main benefits and also another benefit this card has a more airmass world elite master card is the concierge service concierge service is like Personal assistant and they can help you with the travel arrangements or anything you can possibly imagine So you get so much more with the BMO world elite master card just paying hundred twenty dollars with a slightly lower earn rate, but if you go to American Express Platinum Airmass card that you're just getting more airmass one mile per five dollars after November 4 But in terms of benefits and insurance, you have almost nothing the four insurance benefits You're looking at these are very basic benefits Even non no annual fee trade cards would give you these benefits. So this card, you know lounge access No full travel and medical insurance benefits. No anniversary bonus. No nothing So unless you know airmass you'd like to earn more airmass Which is going to be one air mile per five dollars And you don't want any benefits or any lounge access or anything concierge services Then definitely the American Express Airmass Platinum credit card is for you but if you're looking for one credit card Which earns you one mile per ten dollars spent and then all the additional benefits including full travel medical insurance insurance to free lounge passes plus the membership and concierge service and much more than definitely you should go for the BMO airmass world elite master card So that's all I wanted to talk about. Thank you for watching this video Forget about subscribing this channel forget about liking this video. I'll see you shortly