In this presentation, we will record a transaction related to net assets that are released from restriction. In other words, we have some kind of restriction that is in place, whatever has to occur to release the assets from restriction so that they can then be used within the organization has happened. We're going to record that transaction to release the assets from the restriction. Let's get into it within to it's QuickBooks Online. Here we are in our not-for-profit company or organization dashboard. Let's start off by going to our Excel worksheet to see what our objective will be. We're in the 10th tab in the Excel worksheet and we're going to be moving down to the second set of numbers. You'll recall last time what happened is that we're thinking about the expenses I'm going to scroll over to the reports and we have them broken out in two formats. The statement of activities where we have the expenses by function and then we also broke them out in a separate schedule by nature so that we have them by nature up top. Now if you think about a standard trial balance, how would we do that with a standard trial balance? Notice up top we have our trial balance that we have been working on and we have the information word it's normally broken out in a trial balance and that is by nature, by expense category in terms of rent, salaries, utilities, and so on and so forth. If I want to then put it into a grouping by function in a trial balance, I basically need another trial balance or another column or something like that in order to do that. To see that in our worksheet, we took this in a trial balance below if you want to see this in a worksheet format. We won't do this but just to tell the story here, we took our ending balance numbers, here's our ending balance numbers and the trial balance we've been working with, moved them down below. Those are our beginning balance numbers here and then in the expenses, our expenses down here that are broken out by nature, we had to add accounts then that are going to be by function and then we reallocated the expenses to be allocated on what they're used for, the public health, the community service, the management in general, and the fundraising. So down here, you can see the journal entry for that. Again, we're not going to go into detail on this because of course in the Quickbook system how do we do that? We do that with the use of the class function and therefore we have another dimension that we can kind of work with that will show us that detail without having to show a journal entry. You can see the difference between a two-dimensional and kind of three-dimensional screen and what QuickBooks is doing. QuickBooks will basically, you know, that looks a little bit more kind of magical that a QuickBooks is able to do that once you add another column or dimension or classes to the function. So this would be on more of like I would think like a two-dimensional type of thing where we just have a trial balance and accounts in one column, you know, and then obviously in QuickBooks when we have the classes you can break those out. OK, so why am I telling you that story? Because now we're going to use this trial balance to then unrestrict an item. OK, so now we're going to take items that were previously restricted and say that there has been something that has been met to then release items from restriction. So for example, we're going to say that in this case we have the items that were restricted for the government usage. We're going to say they were restricted for educational purposes. And now we have had expenses related to educational purposes. And therefore we need to remove these items from restricted. They were previously put in a restricted category and now we're going to be removing them from the restrictions. Now, again, if you look at a two-dimensional like trial balance, how are you going to show that we're going to have these two accounts that are basically going to show that down here. They look the same except that it says net assets released satisfaction of purpose restriction, meaning there's been a satisfaction of whatever the restriction was, which will allow us to unrestrict. And then it says without donor restrictions. And this one says same thing with donor restrictions. So these two accounts will always be mirroring each other. They're going to be basically on the income statement because they're going to roll over into what would be kind of like the equity section for a for-profit organization, the net assets section up here. And then what's going to happen is the one without restrictions, you can think of as the one that's basically going up. So we're on the income statement accounts. Credits are kind of good down here. So we're kind of increasing this is like an income account that's going up in the income direction. This one right down here, we're going to say this is the items that were restricted that are going basically down. So the restricted items going down or you can think of these as expenses or like a negative income going down with a debit on the income statement. This is a credit going up. Now, the net of these is that the net effect will be, of course, no, they're going to cancel each other out. So if I go down below and I look at the calculation of net income, there's no net effect from that transaction. So why would we do it? Well, when we look at the statement of activities, what we're doing is adding that kind of like other dimension on the statement of activities. And we're able to say then that within the statement of activities, we have the contributions and then the items without restrictions have now going up, right? We've unrestricted some items because we've spent the money in such a way that's going to be able to unrestrict in this case for the education, which was the restriction term for the use of the grant money. So that's been done. So now we're going to say that we in essence are increasing like kind of like a revenue account increasing the unrestricted items. And then on the other side, on the items with restrictions, we have the contributions that have restrictions. And then we're going to reduce the restrictions. So the items that have been restricted over here, in other words, the items that have been contributed that are restricted have now been unrestricted and reduced down to here. So we're just basically moving it from one column to the other column when you see it in that third kind of dimension kind of format. And then, of course, you can imagine this income statement accounts are going to be rolling into the equity accounts. So the equity accounts up top are equity for a for-profit net assets here. And then the net assets accounts will have then the net assets without the restrictions and the net assets with restrictions. So that's going to be tracking the book value of the company in essence, the assets minus liabilities, the assets over the liabilities, the stuff that the not-for-profit company can basically spend. And that will be tracked then by items that are restricted, the items that are not restricted. And the items that are restricted, we're further breaking out and we're tracking those by basically the jobs feature and we're tracking them using that both the jobs and the classes feature within QuickBooks. So anytime we can unrestrict something, we want to do that. Anytime we spend money in such a way that could allow us to unrestrict, our assumption then is that the money that we spent, in this case for education, was the restricted money, right? So that's going to be kind of our mindset. Our mindset is not that obviously if we spend money on education and we had a restriction for education, we're not going to say, oh, that money came out of the non-restricted money, right? We're going to say anytime we spend money on something that had a specific restriction for it, our assumption, our mindset is, well, we spent the money that was restricted and now have unrestricted it, right? So we've spent money on something, if there was a restriction related to it, such as education in this case, we spent money on education, we will then unrestrict the restricted money. Our goal as the not-for-profit organization is to unrestrict the money whenever possible so that we have more flexibility to use that money. So that's going to be our objective. So how are we going to do this in QuickBooks? We're going to be able to use the class feature to break these items out between restricted and unrestricted. We'll also set up two accounts in order to show this information in a similar way as we saw with the trial balance. And then with regards to the restricted items, we'll be able to track the actual restricted items. That's why we want to see them by category so we know when the restrictions are met and if there's any still restricted items within that particular category. All right, so let's go over and do that. I'm going to go back on over to our Excel here and so we could see the journal entry. Let's go back then to QuickBooks. Now you might say, hey, that looks like an unusual journal entry. You would think you would do that with a journal entry, right? You would think you'd have to do that with a journal entry. We cannot do it with a journal entry, however, why? Because the journal entry doesn't have that the job costing line that we need. So if we're going to be using that function, if we're just using classes, then you may be able to do it with just a journal entry. But if you want to use the job costing feature that we've been setting up to see that the jobs in two ways, in other words, the restricted items in that format, then we can't use the journal entry because we don't have that option. So we need to then use some type of form. So we're going to do a similar, we've seen a similar process in the past. What we're going to do is you can use a check form or an expense form. I'm just going to use an expense form and they're basically the same form. There's just no check number on the expense form, but this would generally be the form that you use for money going out. And then there's not going to be really any payee. So this is kind of like a miscellaneous payee. So I'm just going to set up miscellaneous for the vendor and save. And again, we've seen a similar process of this, not with the expense form. I believe we saw this with a receiving money form, money coming in type of form, in which case we had a zero kind of transaction even though we're using the receive money type of form. So we're going to say that this is going to be using then the clearing account. So we're going to say we want to use the cash clearing account because there's going to be a zero transaction. We're just using this to enter the journal entry. Our major reason for using it is because we want this information down below with the classes and we also want the customer and project item over here. So what we're going to do is we're going to set up these accounts. So I'm going to set up this account. We have the net assets released, a satisfaction of purpose. We're not going to be able to put that full account. So I'm just going to call it net assets release unrestricted and restricted. So I'm going to go back on over here and I'm going to say that this is going to be a new account. I'm going to say net assets released. And then I'm going to say, I'll just put unrestricted, unrestricted. Now you might say, hey, look, I only need one account called net assets released. And then when I apply out the classes, then I would be okay. I really only need one account, but I like to have the two accounts still because to me, again, that's another double check. It's another double check. I should see these accounts being equal and opposite to each other. So I tend to like having both of them there. So I'm going to create it as an expense type of account. We'll select the dropdown up top and I'm just going to create it as an other business expense. And this is going to be the name. That's the key component. That's what we want. I'm then going to say save and close. So save and close and then tab. And I'm going to put the amount. Now this is going to be negative 128504. And you might get a little bit confused about which ones are negatives and positives. If you go the wrong way, then that's okay because then you just go back in there and you could go the other way. But if you think about it in terms of, well, what does it mean to be a check and then a debit and credit? If this was a check or if this was an expense form, then you would think that the cash would be going down when you write the expense form. So that would mean cash would be credited. That's what the expense form does. And that means the other side would typically a positive number would be a debit on the other side. So a positive number over here would be a debit. Now this is the unrestricted item, which we could think of as kind of like, a credit's going to increase net income. So I want this to basically be a credit and a positive number would be a debit.  So I have to put a negative number here. So it shows up basically as a credit. So you could think about that and mow that over, but or you could just copy the format here. This is what we're going to do. It's going to be a negative 128504. And then the class is going to be unrestricted. So this is going to be the amount that's going to be increasing the net income. It's going to be coming out of restriction and increasing net income. So we want this to be in the unrestricted class and the columns. So when you imagine the columns, it's going to be unrestricted. So we're going to choose unrestricted. And then the second one, I'm going to create a similar account, slightly different name though. So this is going to be net assets released. Released, but this one is going to be restricted. Restricted. All right. And then tab. And we're going to set this up an expense type of account. I'm going to make it down here and other business expense account. Net assets released and it will be restricted. So then I'm going to say save and close on that one. And then tab, tab. And then this is going to be the 128504. And this is where we want to assign the job. So we were releasing this from restriction. This is going to be decreasing the restricted item. And therefore we wanted to also to be decreasing the job here. So the job, which we set up and we said this time, it's going to be the government grants for education. So we used it for education. We're going to apply to the government grants item here. And then we're going to say that the class is going to be restricted here. So the class is restricted. It's coming out of the restricted item. And notice on the restricted item, we also have the subgroup of the government grant and education. So we're tracking that subgroup in two different ways. One with the classes, one with basically the jobs feature. I'm also going to change the date up top. So let's make the date 0101 let's make it 013020. So 013020. Okay, so what's this going to be doing when we record it? Notice there's nothing happening up here. So we're using an expense type form, which usually decreases the cash account not happening down here, which is going to make a journal entry. It's going to set up this net assets released from restriction, which is set up as an expense type of account. And this one is actually going to be accredited, which will basically increase the net income by the 125504. This one is going to be a net assets released from restriction, another expense type account on basically the income statement. And this one's going to be a debit, which will basically be decreasing the net income. These two accounts then canceling each other out for the net effect. However, they are applied to different classes. And therefore the one that's unrestricted, it's going to be increasing the column of unrestricted. The one that's restricted is going to be decreasing the net income for the column of the restricted items. And then we'll also be tracking this information by the job for the government job when we run that report as well. So we can track the type of restriction that is being released at this point. So let's go ahead and say save and close and check this out. So we're going to say save and close. And then we're going to go to our reports. So we'll go to our reports here. Let's take a look at our P and L, the profit and loss. We're going to open up the old P and L. Going to close the hamburger. I'm going to scroll up top. We're going to make this from January. Let's just make it from 013020. So the month of January. Let's make it 0131, the end of January. D-D-D's here. And then run that report. Then I'm going to hold down control and scroll up a little bit to get to that 125. So let's get to the 125. And then if we scroll down, we'll see our two accounts here. So there we have them, net assets released, restricted and net assets released, unrestricted. Okay, so they're going to net out so no effect on net income because they're going to net out when we see it in this one column type of format. However, if I break this out by class, so if I go back up top and I say, all right, now let's check this out by class. And so we're going to go to classes. We're going to run that report again, running the report again and now we see those accounts. Net assets restricted is going to be here in the government's education. So it's also breaking out basically the type of restriction. So it's an expense. So here's the profit, here's the expense and then it's going to be decreasing. So this amount is decreasing that amount. It's also in the total restricted. So here's the total restricted items that then going down with this number on the net income. So it's decreasing, it's increasing the expense in essence, you can think of it or decreasing. And then the other side is going to be on the restricted. So here's the restricted item. And if we look at the total restricted then, I'm sorry, the total unrestricted, then this is the income, the 237,000. Down here it's in like this expense category but it's basically an income number, right? It's basically an income number because it's showing here as a negative expense. So if I then scroll down, then we see it down below and it's basically increasing the net income for the unrestricted items. Now you'll note, I put it down here in the expense area and you could also think of it up here if I go back onto the reports that you could put it up into the revenue. So if I look at the statement of activities, you could put it up into the revenue items as well. So if you wanted to make those accounts, revenue type of accounts, you can do that as well. So same kind of idea. I'm gonna let's check what that would look like. Right click on this tab, duplicate this tab and then I'm gonna go back to the tab to the left. And if I wanted to make those revenue accounts, I can do so fairly easily, really easily. I'm gonna hit the hamburger up top. We're gonna go down to the accounting. We're gonna go to the chart of accounts. I'm gonna hold down control and scroll down to get back to the 100%. So we're at 100%. I'm gonna close the old hamburger and then let's go down to those expense items. So we're gonna go down to the expense items down below and we have those new expenses that we have set up. Here they are. So let's go ahead and edit this one. Let's change the accounts type from an expense to an income type of account. Let's edit this item and let's say, let's make it an income type of account. And so we'll do that. And then I'll say this one, other primary income, that's fine. Net assets released. So I'm gonna say save and close on that one. Changing the type account may affect your accounting. That's fine. So we're gonna say yes. And so there is that. And now let's take a look at the other one, which is gonna be down here. Net assets released. Let's change that one. So I'm gonna say edit and we'll change it from an expense to an income type of account. And then say let's make it other. And that looks good. And so I'll say save and close and yes. And then let's go back to our P&L profit and loss and just run this again. And we should see it on the top line items now. So let's run this report again. Let's close up the old hamburger so that we can see this item. So now we have it up here in the income line. And so on the government grant, which is the restricted item, it's a negative income now. And now you can see it decreasing here. It's in the total restricted items decreasing here as well. And then on the unrestricted side, you can see then it's increasing basically the income side of the unrestricted items. So you can then imagine that we can break this out and see this in a two column format by collapsing the columns down to, without restrictions and two restrictions, we have to use Excel to do that. But, and we'll do that later. And then we can see and we can see the transfer between these two. And then we can also see the breakout, the breakout that we have of the restricted items and the unrestricted. Now we have the restricted items being shown here by class as well. These are restricted. Here's the specific type of restriction. You can also do this if you wanted to not include this format in the class feature, you can use the other format, which is basically the job costing feature. So let's go back to the tab to the left to take a look at that. We're gonna open up the hamburger. I'm gonna go back down to the reports, back to the reports. And then let's open up the LP and L once again. So we're gonna open up the profit and loss again. And then I'm gonna close the hamburger. And it's still including January. So we're basically looking at January, nothing's after January. So I'll keep the dates as are. I'm gonna select the dropdown. And we want to this time look at it by customers. So look at it by customers, run that reports. And then we're basically considering everything that has a sub customer. So everything that has a sub customer are the ones that we want to look at. So if I went up top and customize this report, I'm gonna say, all right, let's filter this reports and say, let's filter this thing by customer and then select the dropdown. And we want all the ones that are the sub customers. So we've got the government grants, government grants, government grants. The long-term project has the sub-coupler and the time restriction as well. So there we have those items. And let's go ahead and run that report. So if we run that report, there we have it. Now we could see the particular job item this time in a job format, decreasing this one for the government's grants. So there it is decreasing the government grants. And then of course we see the total over here for all the restricted items, the total then. We could see it decreasing the total of all the restricted items. And this now being the 234.656 tying out to if we go to the profit and loss on the other side, the profit and loss over here, the 234.656 for the projects. So in other words, if you just had all the restricted items going to one class for restricted items, then you can simplify this report and break out the detail of the classes of the restricted items with this other report, which may be easier, right? The bottom line of this report would always tie out to that one line item. Also note that when we will take a look at the closing process soon and notice that these projects, these restricted items are gonna roll into the capital account like we saw. So when we think about a project that's rolling over to the end of the year, what we're gonna have to do to see the life of the project is basically just simply run this report across the year for more than a one year type of time period to see where the project is at for the life of it so that we can tie out to the equity section, right? To the capital account on the balance sheet for the net assets. We'll talk a little bit more about that when we think about the closing process. But in any case, that's gonna be it for now. Let's get out of here.


Bismillahirrahmanirrahim. In the name of Allah, the beneficent, the merciful, respected viewers, brothers and sisters in Islam, may the peace and blessings of Allah be upon you. Welcome to the 10th episode of the series of Treaties of Rights with me, your host, Ali Jassim. Let's start today's episode with the right of subjects through authority. Regarding this, Imam Zain al-Abdin, peace and blessings be upon him, has said, Then the right of your subjects through authority is that you should know that you have authority over them due to your power over them, and that they have been made your subjects through their weakness and humility. What do they deserve whose weakness and humility have made them your subjects and made your authority over them effective? They do not disobey you by their own might and power. They cannot find a supporter against your power except by God, by his mercy and protection and patience. How proper it is for you to recognize that God has granted you this increased might and power which you have subdued others. You should be thankful to God, and God will increase his graces to those who thank him, and there is no power but in God. Regarding the rights of the ruler, Imam Sajad Zain al-Abdin, peace and blessings be upon him, said that the people should obey him and avoid fighting him. Here he stresses the right of the people and states that the ruler should be fair to the people due to the power that he has. The Imam points out several important issues here. At first, the ruler should be just. Secondly, the Imam says that the ruler should act similar to a kind father. Thirdly, since the people might make mistakes during their lives, the ruler should be forgiving. At last, the Imam says that the ruler should be thankful to God for the power that he has granted him. Now, if you were to notice the Imam, peace and blessings be upon him, emphasized on the ruler being just. What does it mean to be just? How does a human being become just? People define a just person as a person who doesn't wish bad or evil on others and doesn't violate their rights. A just ruler is someone who doesn't treat others with prejudice and treats everyone under his rule equally. On the other hand, they consider a person who violates their rights, practices prejudice, sides with the oppressors and opposes the weak to be an oppressive ruler. Thus, we can say that human justice implies respecting human rights and honoring everyone's rights. This is what is meant by justice based upon rights. God has invited all men to injustice in the Holy Quran as we read in the following verse. God commands justice the doing of good. The Holy Quran, Nahl chapter 16 verse 90. Known as the reference to a standard of rightness, justice is often used with regards to the ability to judge without reference to one's feelings or interests. It is through justice that fairness and peace is administrated. And it is an aspect that ensures just treatment towards every individual as it rightfully judges between the right and the wrong. Known as moral rightness and equitableness, justice protects the rights of those within society and protects against crimes and criminals. This aspect is not something that occurred recently like most people view it. In fact, justice came with the relation of the prophets and Allah SWT. In the Holy Quran, it states, we sent our messengers with clear signs and sent down with them the book and the measure in order to establish justice among the people. Quran, chapter 57 verse 25. The phrase our messengers shows that justice has been the goal of all revelation and scriptures sent to humanity. The verse also shows that justice must be measured and implemented by the standards and guidelines set by the revelation. Islam's approach to justice is comprehensive and an all embracing in any path that leads to justice is deemed to be in harmony with the laws of Allah SWT pointed out in his messages. The main message Allah SWT pointed out in his message and emphasized on numerous times is the whole aspect of justice as it acts as the solid foundation that ensures peace and eliminates chaos and mayhem. These messages act as a track that each individual must follow in order to create equilibrium in the distribution of rights and duties within each society. All the divinely appointed prophets to invite the people to God have declared man's prosperity and development subject to the development of ethics and the practice of justice. Let us look at the following verse in this regard. O ye who believe, stand out firmly for God as witnesses to fair dealing and let not the hatred of others to make you swerve to wrong and depart from justice. Be just. That is next to piety and fear God, for God is well acquainted with all that ye do. The Holy Qur'an, Almaa chapter 5 verse 8. No issue in Islam is as important as the issue of justice. Justice is similar to the issue of the unity of God. Both issues highly affect all the major and minor principles of Islam. Likewise, none of the practical or ideological, personal or social and moral or legal issues are separable from the subject of the unity of God. We shall not find any of the above issues void of the concept of justice. Therefore, it is not surprising to realize that justice has been recognized as one of the major principles of our religion and as one of the firm ideological foundations of the Muslims. An important issue pointed out in the above verse is that grudges, tribal animosities and personal quarrels can all hinder the practice of justice and might lead to the violation of other people's rights. Therefore, such practices that will lead to deviation from true justice should be abandoned since justice is more important than all of them. Therefore, practice justice since it is the most fundamental basis for piety and abstinence. Now it's time for a quick short break. We'll be right back. Welcome back. In the Holy Quran, justice is mentioned many times. This is a clear indication that justice is of great magnitude and importance in Islam. In the Holy Quran, Allah SWT has said, Whenever ye speak, speak justly, even if a near relative is concerned, and fulfill the covenant of God, thus doth he command you that ye may remember. In the Holy Quran, in the Aam chapter 6 verse 152. In this verse, God invites the guardians of the orphans, salespersons and those who weigh goods that they sell to adhere to justice and even more important than this is justice in speaking. This verse recommends justice in speaking, justice in transactions and justice when dealing with those members of the society who do not have parents. When talking about the orphan's property, God uses the phrase, come not nigh to the orphan's property, which means do not approach it. This concept has also been used regarding some other tempting sinful acts such as prostitution, fornication and stealing the properties of orphans who have no supporters. God admonishes the people not to approach these deeds so as to be safe from their strong and hard to resist temptations.  And when you judge between men and men that ye judge with justice, verily how excellent is the teaching which he giveth you, for God is he who heareth and seeeth all things. In this verse, God advises us to return what we are entrusted with to its owner. Then God stresses the importance of justice when we make a judgment between people. This advice to adhere to justice has been described to be an excellent teaching and the judge has been warned that God hears and sees everything so he should be careful not to misjudge. The importance of this virtue is so great and obvious that one witnesses it through everyday life without the justice systems that exist and without the equality that exists. Although in today's world there is a very limited amount, this entire universe would be in complete chaos and dysfunction, which is something Allah SWT did not want for his creations. In fact, Allah SWT pointed the importance of justice numerous times throughout the Holy Quran and it is one of the foundation principles in which the religion of Islam is built upon. This is seen as justice, stands next to the belief and worship of Allah SWT and believing in the Prophet, Ahlul Bayt and the afterlife. Imam Ali, peace and blessings be upon him, also mentions the importance of justice in one of his hadiths as he eloquently says, nothing can cause nations to flourish like justice. This hadith on its own reveals the greatness of this virtue as the Imam is saying that it is through justice that a society flourishes and develops in a beautiful manner where it is built upon peace, respect and equality. If one wants to see a perfect example of justice embodied in an individual, one must surely take a look at the life of Imam Ali Ibn Abi Talib, peace and blessings be upon him. Known as the voice and embodiment of human justice, Imam Ali fought against oppression and equality up until his very last breaths. He symbolized equality and justice and whatever his name is mentioned one cannot help but think about the power that Imam contributed to the justice that exists in Islam. It was the Imam that insisted everyone his community is treated with fairness no matter what race or religion they belong to. However, he was faced with many who opposed him and the justice he spread in the community which led to his martyrdom. Many stories have been narrated as to how the Imam used to defend those who were treated unrightfully due to their religion, social status, color or race and was known for giving each individual what they deserved. Through examples that one sees in today's world and through the messages of the Holy Quran and Imam Ali, peace and blessings be upon him, one realizes the importance of the virtue of justice. With this, we conclude today's episode. Join us next time for another episode of the Treaties of Rights of Imam al-Sajjad, peace be upon him. Let us always remember the dua, to taste the reappearance of our beloved Imam Mahdi, peace and blessings be upon him. Wassalamu Alaikum warahmatullahi wabarakatuh.


During the second plenary session of the Conference on the Future of Europe, EPP local and regional elected representatives expressed their commitment to address the real needs on the ground first by listening and then by acting together with the citizens. Oleg Geblavich, president of the EPP-COR Group and president of West Pomerania Region, said that local and regional leaders are contributing to the conference by ensuring that any new ideas are implemented not only for the people, but also with the people. Geblavich stressed that proposals should be evaluated in terms of how they will impact people's lives on the ground. Speaking on behalf of the one million local and regional elected politicians, COR President Apostolos Scytzi-Costas stressed the importance of strengthening European democracy by embracing local and regional authorities in the EU decision-making process. We together can bring again Europe closer to its people and bring people closer to Europe. But we have to trust all the elected politicians who can bring these policies on the ground and make this future a future for all. Thank you very much. Local and regional leaders also highlighted the need for communicating with citizens in a two-way approach. Now it's time to consolidate our European project listening more to the voice of our citizens and to the voice of our local and regional authorities. We need more communication with the people, not just the communication to the people. Ilsa Aigner, President of the Bavarian State Parliament, outlined the important role regional parliaments are playing in the conference through initiatives such as the organisation of Citizens Forum. It's very important that we listen to the concerns and interests of the citizens. It's very important for regional parliaments, as Apostolos said, because we're closer to the people and we can be multipliers for European issues. EPP Local and Regional Leaders will join the next conference planary on the 17th and 18th of December. In the meantime, you can contribute to the conference, visit our website www.eppcor.eu to let us know your aspirations and share with us your ideas on the future of Europe.


Okay folks, Larry Pesavento for TFNN and having a down day in the market, but I posted here the chart of the long-term weekly Dow Jones and we have reached our objective of course up there at that 38 level and we went short and folks if you believe in ABCD your belief has been verified today because there is your 4-hour chart going back the last 6 weeks and as you can see here, last 6 weeks you can see we've made a ABCDA, BCD right to the downside so I suggest today this is what we live and die for. So right there at that 37,400 we decided to take it off giving us a 600 handle profit in the Dow Jones. It doesn't always work that course. So you can see we've had a rally back today which was a 382 of this number right here. In other words there's your number, there's your 382 that came in right here and we've sold off about about 100 points. Maybe this is going to go lower but this is completed the pattern. What we would like to see now is a three-day rally and we'll see if that comes down. We're going to do one thing at a time here today because we've got a lot of the cover and we've got Jeff Hughes as our guest coming up here at that break and let's move up here. The next one we're going to look at is the gold because we are getting really close folks. If you'll remember this is a short-term pattern in the gold that we were looking at. Now it's made that completion but look at this, we're going to look at this now on the 4-hour because that's what we were waiting to see. We made the ABCD here in the gold. Look you see you've already completed that as your A, BCD that came in at 2012 where we've hit a low here of 2006 so there's going to be a bottom in here somewhere. This is a really big sell-off but what you have to consider here is the fact because you had this really strong three-day rally right here. Right there there's your three-day rally. You don't have to do anything if you don't want to but this is what I'm looking at. There's your high, there's your low, there's your ABCD so we're going to take that one off and we're going to draw a new one because this is what we're watching here.  Yeah 1886, 1986 is what we're looking at so let's that's where I think it's going. Now this is my two cents worth but if you look at that 1986 we're going to go down here and take out the lows of right now the 12th of December and then we'll see what it's going to do. Okay so we'll be right back.


Alpha grind. I really, really like it.  Hey, what's up guys? It's Josh here. Today I want to do a little new tropic review on this alpha grind. And I don't know if it's supposed to be a copy of Alpha Brain. If it is the exact same ingredients, I'll put something on screen, but it definitely looks a lot like Alpha Brain. And it actually has some pretty exotic ingredients that I really enjoyed. And this is actually a really unique new tropic blend, which I would actually prefer. I don't like reviewing a lot of cookie cutter blends. This blend actually did a lot of different things that I didn't expect it to do, which I appreciate. So real quick, I'm going to go over the ingredients here. I'm going to try to speed through them. If there's one that I don't know about, I'll let you know and try to put something on screen when I'm editing. So the first thing we got here is L tyrosine. Now, L tyrosine is one of my favorite new tropics ever. It was probably one of the first new tropics I ever got into. I didn't even really know about new tropics, but I really liked L tyrosine back then. It's something that naturally turns into dopamine in your body, which is the feel good molecule, or one of them.  I absolutely love tyrosine and an acetyl tyrosine. They're both good. I love to see it in this blend. This has 15 scoops, but it has up to 30 servings if you want to do a half scoop. But almost every time I did a full scoop or more. Phenethylamine PEA. Now, I actually want to do a deep dive video into phenethylamine. It is the backbone to numerous stimulants, illegal stimulants. It's the backbone to Adderall. It's the backbone to methamphetamine. It's the backbone to MDMA. It's the backbone to ephedrine. It's the backbone to, I think, peyote. I forget that compound, but there's like a psychedelic that it's also related to. So the phenethylamine base is used in so many feel good compounds, but the actual phenethylamine itself, apparently it gets absorbed really, really quick by like MOAB or something. So there's something in your body that breaks down this phenethylamine very quick. So you do get some of those pleasant effects that you would get with those other stimulants and compounds, but it's very mild. There'd be no chance of psychedelic tripping or anything. You probably would just feel good. Maybe a little bit of energy, maybe a little bit of love, but it's not going to last very long because it gets broken down so quickly in your system. But I've always wanted to try it ever since I saw how closely related it is to so many other things and that it's legal and easy to buy. And a lot of people try it and they say there's nothing wrong with it. So, all right. Cocoa butyrol. Now, this is one I had researched before. I haven't researched it in a while. I think it has something to do with fat burning. I could be wrong. I'll try to put something on screen about it though. All right, cytokoline. Now, usually when I use products that contain choline, it's either choline, bitartrate, or alpha GPC. For a while there, I would kind of confuse cytokoline with alpha GPC because they're both these kind of premium versions of choline. So if I find some information about cytokoline being better than alpha GPC or the bitartrate version, I'll put it on screen. But to me, I get this kind of focus with almost like this zend out kind of feel. I don't really feel it's like cracked out or overly energetic. I just feel more calm but focused at the same time. There's so many like bad diseases where people can't control their body and a lot of it is due to like the choline being really out of whack. I love to see it in this blend and pretty much all new tropic blends. Now, you got L-theanine at 100 milligrams for one full scoop, which is something I like. L-theanine is more of this zend out type of feeling.  It can make you a little drowsy at times. If you take the higher doses, usually I think a normal dose for L-theanine is about 200 milligrams. So you have just enough in this blend to kind of compliment the caffeine, but not as much to make you tired or kind of combat what you're trying to do. I always like L-theanine and I like this dose. All right, guys. Now we got the caffeine portion of the list and you got two different kinds of caffeine, which I really appreciate. Using multiple kinds of caffeine is going to make it feel more balanced. There should be less of an up and a down. It should be more of a even keel and less extremes. I always like two forms of caffeine. So you got caffeine from coffee and then this sustained release caffeine called vitisher. So always love to see it. Now you got essentially hyperzine A, which is kind of like a backdoor to get more choline in the body versus just taking choline. So you have that cytokoline in here, which is a premium version of choline. And then you also have this hyperzine A. So you're getting a lot of extra choline in the body. And like I said, choline is great for all focus, not really so much motivation, but just focus not being cracked out. And it's very important for your motor skills and motor function.  So all right, guys. Now we got this mediator phosphatacic acid. I know I'm butchering that. I'll try to put it on screen. You have a pretty high dose here of 750 milligrams for a full scoop, which is I think the most milligrams they use out of any ingredient in this list. So it must have some really good benefits. I'll put it on screen. All right. Now you got this KSM 66, which is an extract of ashwagandha. And I love ashwagandha. It's not something that I get extremely strong effects to the point where I have to take it all the time. But every single time that I take it, I've been pleasantly surprised. It has numerous good effects on the body. It is really good for your brain.   I've definitely read that. So KSM 66 is the more premium version and you have 300 milligrams for one scoop, which is I would say probably the average dose for KSM. Usually ashwagandha is dosed at about a gram. This is the stronger version. So I could see it being very potent at 300 milligrams. All right. Now you got this Makarut and Makarut is another adaptogen. You only have 100 milligrams in here, which is to be honest, kind of low, but I think you get a lot of sexual benefits with it. I think you get a lot of energy and it's an adaptogen. So usually that means that it kind of adapts to heal your body and basically does whatever it needs, which sounds too good to be true, but I've had a lot of good positive benefits from Makarut throughout the years. So this last one, to be honest, I'm having trouble pronouncing it. I don't really know what it's called. I will look it up, put it on screen. I'm sure it has some benefit and some uses. We'll find that out right now because we're looking at it on screen. The flavor on this is I think like black coffee. There really is no flavor and I've also had energy mixes that have iced coffee type taste where it's sugary. This honestly just tastes like pretty much straight up black coffee, but that's something I can appreciate. I used to drink coffee quite a bit. I don't really as much now, but I think there's like a purity in the overall blend because they don't use a lot of extra sweeteners and I actually appreciate that. So as far as the effects on this stuff, now I recently did a review where I hit like a wall taking stimulants. I needed to take a stimulant break and I tried this on like one of the first days coming back from that stimulant break and I did feel a little bit anxious, but I think that was where my mind was and everything else. I just wasn't ready to take anything at that time. I've taken this for close to a week now. Lots today. I probably had close to two scoops today and the effects are really, really nice. It definitely has a unique feel to all the other new tropic blends that I have. It contains multiple ingredients that I'm not used to seeing like the cytokoline. Like I don't really think I have any supplement right now that contains that version. KSM-66 super strong potent version of ashwagandha. I like that the fenethylamine, like again, I almost want to buy some fenethylamine on my own and test it out because of how many things it's the backbone to. So there's so many unique things in this blend. I'm not really sure exactly what gives it the oomph that it has, but it's just very nice and very different. Now it didn't blow my mind as much as something like vintage pre-workout. For some reason that just blew my mind. I have no idea why. I love that stuff, but at the same time it feels different to the other new tropic blends that I have and I really, really appreciate it. There's ingredients in here that are not in any of my other supplements. Most of the time when you get an energy blend, a tropic blend, a pre-workout, a lot of times you can have almost the exact same ingredients or maybe one, two unique ingredients. This has multiple and I really liked it for that. So if you're interested in a strong coffee-like new tropic, this one is one that I got to recommend. I really did enjoy it. Not the most mind-blowing, but different and effective and I liked it and I like the pure kind of feeling of the coffee as well without those colors or sugars and just get it all out. I'm cool with the coffee. If you like coffee, you'll probably like this one. If you want to toss in some cream or I think you could as well. So anyways guys, Alpha Grind. I really, really like it.  So anyways guys, we're on the road to 50,000 subscribers and I couldn't do without any of your guys' help. You guys are the best. Having a great day out here. Hopefully having a great day at home. See you all in the next video. Peace.


Hi everyone. Today I will present the result of a retrospective analysis of HIV positive female sex worker in Myanmar.  The prevalence of the general population is 0.5%, whereas it is 6.3% in female sex workers. In Myanmar, a condom use program was first piloted in 2001 and has recently been replaced by a more comprehensive program, which now includes commercial sex outside of brothels and also includes men who have sex with men. However, the prevalence of condom use in sex workers remains unclear. HIV in female sex worker in Southeast Asia context is understudied. There is a little published literature and the literature available mostly focused on prevention rather than clinical needs of infected female sex worker and their outcomes. One of the main important points is that analysis and HIV prevention and care effort are often biased due in part by the common misconception of sex worker. People assume that sex workers are only adult women in brothels and care okay parlor, although research is showing that street-based and informal sex work is also common and that men and children could also be engaged in sex work. A second point is that usually like it is in the current reporting system of the MOH in MSF, when cases of HIV are recorded, you can only select one category of high-risk behavior. You're either a sex worker or an injection drug user, but you cannot report both, although it is known that often there are overlapping risk factors. MSF OCA has been treating HIV in Myanmar since 2002 and now I was a court of about 32,000 HIV positive patient on ART. We have nine clinics in three states, Shan, Kachin and Yangon, and we were one of the first NGOs to focus on Irish group with specialized areas and counseling. We have now reduced our outreach and prevention activities and now that other actors are present in Myanmar. So since there's very few data available regarding HIV positive sex workers in Myanmar, our objectives are to describe clinical, virological and immunological characteristics and outcomes of the HIV positive female sex worker seen in MSF clinics. We did a retrospective court analysis using routinely collected medical data from FUSHA database. We looked at all HIV patients admitted between 2002 and 2015 in Shan, Kachin and Yangon projects and we used the sex work was self-reported and defined as ever having sold sex. We analyzed the court of adult female sex worker and compared their characteristic with adult female we did not report sex work. And before we look at the result I would like to show you where our court of adult female is taken from. So between 2002 and 2015 we had a cumulative court of 57,193 HIV positive patients of both genders and all age groups and of those about 1% reported having ever having sold sex of which 41 were males and 51 were under 18 years old. And in order to have more similar population to which compare the sex workers outcome we limited our analysis to female age over 18 years old and over which gives us a court of 22,296 HIV positive adult females of which 588 were sex workers.  They have a similar baseline CD4 and a similar immunosuppression status at first visit. However female sex worker had greater odds to be lost to follow up before ART initiation with 34% lost to follow up compared to 18% in non sex worker. If we now look at those initiated ART we can see that although female sex worker had lower odds to be retained in care after one year on ART the retention and care of sex worker was still very high with a proportion of 83%.  And overall female sex worker were more likely to be lost to follow up pre or post ART. But the majority of those lost to follow up were before ART initiation and with 70% of the lost to follow up that happened before ART initiation. Of course one of the main limitation in our study is that we think that sex work is most likely under reported. It can be under reported for various reasons such as stigma and the fact that self reported data but also due to staff bias. Like I briefly mentioned earlier there are more likely to ask about sex work if the patient fits their preconceived idea of who is a sex worker. And we think that however our main our biggest reason for under reporting is the way that the data was collected and recorded. So like I mentioned earlier only one high risk behavior can be recorded in the current system that we have. And this information was also only asked at registration. And this is something that we are changing now. In conclusion, we recommend that in order to increase uptake of HIV services and retention in care in female sex worker, we should first better identify sex worker patient by sensitizing L care providers and by improving the data collection and recording of high risk groups, which we are in the process of doing like I said. And we need also to study a little bit more our core to better understand adherence mobility reason for lost to follow up in outcomes in sex worker. And all this could help us adjust our service delivery model to their specific needs, which it could be privacy flexible opening hours and tailored counseling. Secondly, we should prioritize sex worker for test and treat since they are more likely to be lost to follow up before ART initiation. And we see that once on ART the retention in care is still very good. And finally, we recommend routine viral load testing to improve early diagnosis of viral logical failure. MSF has started this year and the MOH will start with the next global font round. Thank you very much and I want to thank everyone in Myanmar probably could not be with us tonight today because of the low bandwidth in Myanmar. Thank you.


Dr. Nguazi, can you talk about a moment during your period where you were minister both from finance and also foreign ministry, where you almost felt like you needed to give up, where things were so bad, where you were like, I'm just not going to be able to do this. And what led you to go back and keep fighting? The second time around when I was asked to come back, I saw that some of the things that we needed to finish in terms of transformation were linked to strengthening and building institutions and fighting corruption, which was one of the plans, and enthroning transparency into government so that leaders can be held accountable. And this applies anywhere. Where you don't have transparency, there's no way you can hold leaders accountable for change. So I went back and one of the things that we were doing as a country, as you see now, it's still relevant today, we subsidize the price of petroleum at the pump. And you can see the riots all around the world, right? That you have today because people are trying to increase the price of petrol, the gilet jaune in France, in Ecuador and everywhere. So we were subsidizing and this was really hitting the fiscal, the finances of the country. We were spending up to 5% of GDP, almost $10 billion on these subsidies. And they were no longer sustainable. But the subsidies seem to be increasing at a very rapid rate, you know, out of sync with what we thought was the growth in demand. And so when I came, I asked the president if we could audit the payments we make because we would pay importers. We produce crude oil, but our refining capacity only makes about 20% of the needs. So we have to also export and then buy refined petroleum. And so those who import the refined ones, they would sell at a subsidized price and the government would reimburse them the subsidy. And it was this subsidy that was escalating. So I said, could we audit the subsidy payments just to see if everything was okay? And he said, fine. So we audited $8.5 billion worth of payments and we found $2.5 billion worth of fraud. So we, the president, president, good luck, Jonathan, then strongly, I said to him, we can pay and he backed it 100%. And we told these importers, you know, let me just give you an example of the type of fraud. They said a ship delivered oil or refined oil to the country on a particular day.  And we found, for example, that a ship that was supposedly on Nigeria's show delivering oil, we looked at Lloyd's register tracks the movement of all ships in the world. And that ship was not in Nigeria, it was in China. So obviously it was not delivering the oil. So those were the kinds of things. So when we refused to pay, I didn't really think I thought I would have a battle with these people. But what happened next was that on a fine Sunday morning in 2012, November, I got a phone call December that my mother had been kidnapped. So my 83-year-old mother, who was coming home from church, saw a car entering the compound where she lived with my father in the village. And some young man jumped out of the car and said to her, are you the mother of the minister? And she was very happy, you know, she thought it was someone coming to congratulate her. People would do, your daughter is doing a good job. And the person slapped her and pushed her inside the car. And she was taken. So I was in my house in Abuja. My brother called me to say that he had very bad news. My mother had been kidnapped. My father wasn't there because he was attending a conference in another part of the country. And so we thought it was just one of these kidnappings for money. My father came and joined me where I was in Abuja. And he said, well, let's get ready because you're the finance minister. It's going to be a very heavy demand. But what happened when they finally called my brother with their demands, it was that I should go to television and radio and resign publicly and leave the country. And I should go back to the US where I had been working at the World Bank and stay there.  Because when you grow up, you think of taking care of your parents. You don't think of being the cause of their demise. And left alone, I would have gone and resigned. But my father insisted that I not do so. And he had this joke that he and my mother were really past the life expectancy. So there were no more views to anyone. So if we had to, if she had to go, I should not give in. So that was a very, one of the most difficult moments in trying to implement a change and a reform that I ever encountered. The end of the story is good. The president and everybody, there was a huge tunnel beating the bushes, looking for these people. And at the end of five days, I think the heat got so much. So somehow she was able to escape from where she was. And she's still alive today. I must say that she also has the second book that is called Fighting Corruption is Dangerous, which is really a very courageous book for her to write. And I want to acknowledge you for that. Well, thank you for advertising my books. They are both MIT Press. They are public policy books on Amazon. Yes.


Our next caller is Heather from North Carolina. Hey Heather, how can we help you? Hi, so I'm getting married in October and right now I'm a travel nurse. Just to give a little context, I have a background mostly in endurance training, marathons, half-iron mans, that kind of thing. So I'm looking for just some recommendations for the direction that I should go with my fitness regimen as I move towards the wedding. I've never really had an aesthetic goal or a timeline for when I want to look or feel a certain way and to give a little bit of background for my weight training. I have about four years of somewhat weightlifting experience and when I say weightlifting, I mean picking up and putting down weights about four years ago, but I really started weight training about two years ago with powerlifting, Olympic lifting and that kind of thing and CrossFit. I'm sorry guys, but any recommendations that you have, I'm open to them. I'd love to hear your thoughts. Yeah, so how much time do we have again? What's the time frame for the wedding? So I get married October 9th. And so what's your ultimate goal? Is there an aesthetic goal or is there a performance goal that you have for that? I think short-term, like pre-wedding, more aesthetic. But long-term, I'm an athlete. I've always been an athlete. I think performance would be a great direction to kind of transition maybe after the wedding. But yeah, for the wedding itself, aesthetic would be the goal. Well, your focus right now. Yeah, if it's aesthetic, then I would focus really make the cornerstone of your workouts, resistance training. That's what's going to give you the sculpted look. It's what's going to speed up your metabolism, make it easier to get lean and then nutrition. Those two things are going to give you the aesthetic goals that you have. Now, after the wedding, what you can do is you could trade resistance training workouts for performance or athletic type workout. So let's say you like to run. And let's say leading up to the wedding, you're lifting weights three or four days a week, which is probably a good routine. After the wedding, you could back down to two days a week of resistance training or one day a week of resistance training and then run two or three days a week. But leading up to the wedding, if it's aesthetic, train like a bodybuilder and look at your nutrition. Those two things will get you looking the best, the fastest versus anything else. Well, we have a little more time. If I'm doing my math right, we have like four to five months. So me, what I would do with you is I would run anabolic first, and then I would trans and then I would transition you into maps aesthetic. And then when you get done with your wedding, then I'd pull you back to either a one day a week with anabolic with your running or like a maps performance type of a program. So that's what your programming would look like for me. And that you have plenty of time. So I think that we could do a lot. I think the anabolic is a perfect transition from what you're coming from and a great place in start shoots. Also the way we wrote it with that intention to start most people up. Now, technically, I would normally move you to performance, but since we have an aesthetic goal and we have a timeframe, I would skip you right into maps aesthetic. So that's what the programming would look like. Just challenge yourself because it is going to be a completely different shift of focus. I know for me, specifically, I'm always kind of trying to voice this that, you know, I don't really focus on hypertrophy that much. But when you do go all in that direction, your body is going to, you know, definitely change and it's going to respond in a different way. It's a totally different way to train and stimulate the body. So just trust in the process of that. I know a lot of athletes like have a hard time because they want to jump back and do functional type exercises and things that will apply more towards like their true passion. But you know, go all in would be my suggestion. Okay. And yeah. And just to give a little bit more background, I'm a travel nurse now. So right now, when I'm traveling with I have about 170 pounds, including a bar that I'm working with. And then I have 25 pound dumbbells. And the last like week or so, I've done starting strengths with like the Mark Reptile program. And I kind of thought that was maybe a good way to start transitioning into doing more weightlifting for the time being. Yeah, that's that's a solid routine. But I would go maps, anabolic maps aesthetic and you have enough, you have enough weights to be able to do both programs, both of them come with a dumbbells only version as well. So they can both be modified for the equipment that you have. Do you have access to either one of those programs? I don't. All right, we'll send that over to you. Okay. Well, thank you so much. Yeah. And congratulations on getting married. Yeah. Thank you very much. Try it. Good luck. Thank you. Yeah, the, the, I want to look good, but I also like to run. Like to run a lot. Yeah.  It's far from it. Yeah. This is a completely different goal. So yeah, that's again, it's the same on the other end of it. It's like, I want my cake, but I want to eat it too. It's, you know, it's the athletes, I can identify with this. In terms of like having to then do what I don't really normally do because, you know, that's, that's what's going to have the most impact on my body. I think it's because everybody has a person in their life like that, right? The, the friend who, who runs and they have like that great physique also.  And I like that. And I like to do that. It's just wherever your starting point is, if your goal is aesthetic, you know, to change your physique, right? Your body composition, running is just not the ideal way to get there. Now, if you get there, you build the physique you want, and then you want to introduce running into the routine because you love doing it. But I think that's a great strategy and there's nothing wrong with it. I think it's a very healthy way to live. But people will just, for some reason, still think that that is like a really good strategy to get. Well, especially when you have a timeline, you know, like, like it just be specific with, with your goals.


Fy enw, mae'r ystod yn ymgyrchol i gyfathu'n gwych, ac mae'r ysgolwyddiant yn gwych iawn i'r gwych iawn i'r rhywun Alex Stewart, ynghylch, yn gweithio i Marybarra ac Lleirinion Ffri Church of Scotland. Fy enw, dyfodol am y parlyg dechrau ynghylch a fydd ymgyrch i'n gwych iawn i gwych iawn i'r gwych iawn Felly, twid dim yn ymddangos y cwestiwn, ddim fod yn ymddangos gwybodaeth, ac yn ymddangos gwybodaeth, ddim yn ymdreal. Ie, ddaf yn ddetwch, gyda barbarh wedi ei ddialog, ond rwyf yn ymdreal, ddim fod yn ddaud dim fod yn diolch, ac rydw i'n mynd i gwasanaeth eraill ar y cwestiynau. Rydw i'n meddwl, rydw i'n meddwl dyma hwnnw, rydw i'n meddwl ond o'r gael. If only it was just one day a week. I guess that politicians experience similar things. What good do politicians do? Lying their own pockets, that's all. That sort of thing. When I was training for the ministry, I often thought about the responsibility and burden of ministry, because I believed that I stood accountable before the Lord. Therefore, on many still nights, I would say to God, Lord, I can't do this. I still pray that prayer and thank him for the help that he's given me over the years. As politicians, you bear great burdens and responsibility on your shoulders. The decisions you make or don't make have a direct impact on the people of this land, the people you represent, those who elected you, with great privileges and accountability you stand before the people. I believe that God who has called you, Jesus also was a man who carried many burdens and responsibilities on his shoulders. Of him, the Prophet, I say as said, surely he has borne our griefs and carried our sorrows. Jesus himself made an outstanding promise to all who were burdened. I want to share it with you. Come to me, all you who are weary and burdened and I will give you rest. Take my yoke upon you and learn from me for I am gentle and humble in heart and you will find rest for your souls. My yoke is easy and my burden is light. This is, I believe, a promise for all you serving in this chamber. As those with great responsibilities and burdens for our nation, please be assured that the Church of Christ prays for you, that God will grant you wisdom and courage to lead and to do that which is right and good. May you know that rest for your souls, which Jesus spoke of. Thank you.