Daily Tech News show is made possible by its listeners. Thanks to all of you, including John and Becky Johnston, Chris Benito and Steve Ayodharola. Coming up on DTNS, 3D scanning is saving art and architecture from war and disaster, plus what computer vision is good for and five ways to get around government internet shutdowns. This is the Daily Tech News for Friday, May 6th, 2022 with Los Angeles, I'm Tom Merritt. And from Studio Redwood, I'm Sarah Lane. And from Columbus, Ohio, I'm Rob Dunwood. And I'm the show's producer, Roger. I like to say we are optimistic without being hyped, but we are skeptical without being overly negative. That's that's us. We just we just bring it right down the middle for you. Like a fastball of tech. Want to be extra? Go somewhere else. Yeah, there's plenty of places for that. We're here for the rest of you. Let's start with a few tech things you should know. Bloomberg sources say that the Chinese central government ordered government agencies and state-backed companies to replace foreign PCs with domestic alternatives within the next two years. The government reportedly estimates this will replace 50 million PCs used by the central government. The policy will eventually apply to provincial governments as well. Zelda Ocarina of Time is among the 2022 world video game Hall of Fame inductees. Ms. Pac-Man finally got the nod as well. Dance Dance Revolution and Sid Meyers Civilization. Those are also the other additions to the strong museum's video game Hall of Fame. And Vidya agreed to a settlement with the U.S. Securities and Exchange Commission agreeing to pay $5.5 million to settle charges did not properly disclose that crypto mining was a significant element of its gaming business. The charges date back to Nvidia's fiscal 2018 when Nvidia did not disclose to investors its gaming revenue growth was partially driven by crypto mining. I mean, we called it gaming but I think everybody, yeah, that didn't work. The UK government said its digital markets unit regulator will be given the power to fine large tech companies up to 10% of global turnover if they are found to engage in predatory practices. In addition, the Department for Digital Culture Media and Sport said it will be able to fine tech companies additional daily penalties of up to 5% of turnover for continued offenses with senior managers also facing civil penalties. Now it's not clear when the government will introduce the legislation necessary to enforce those changes but they've got the plan when it happens. Microsoft began testing a controller bar in Windows 11 with Windows Insiders letting users see and launch the three most recently played games. Users launched the controller bar through the Xbox button on a connected controller rather letting them launch a game without having to reach for a keyboard and a mouse. So that's nice. All right, let's talk about the government shutting down your internet. Oh gosh, okay, let's do it. It used to be that a government shutting down your internet access was a pretty extreme move usually taken in times of severe upheaval but the practice has become more and more common being used during elections, student exams, et cetera. Sometimes it's the whole internet. More often on a longer term basis it's blocking certain services. Rest of World has an article about the steps that you can take to get free information if that service might be affected for you. These are meant to help people plan ahead. So Tom, what's going on here? Yeah, the first one they list seems pretty obvious, VPNs. Get a good one, one you can trust, find one that's vetted. You might even wanna get two just in case one of them gets successfully blocked. And remember that VPN is only a way to get around blocks and region locks. It does not in fact protect your privacy because the VPN operator can still see all your traffic. It just shields your traffic from attempts to block it and that helps when you're on open Wi-Fi to protect it at such. Rob, this seems like the obvious one, right? It is the obvious and you made a good point. You might need to have more than one because if you've got one of the really popular VPNs the government could take those down as well. So you wanna have that backup that's also a good one just in case you have some issues there. But this is getting kinda weird with what's going on in places that generally aren't here to where, we don't like what you're saying, we're just gonna shut you down. I mean, real quick, I use Mozilla VPN, I pay for it, is there anything that anyone else is using here that they like better? I use ExpressVPN. I have Nord VPN. Yeah, these are all good options, I think. Cool.  So this isn't gonna get you internet access but it can help you use internet-like functionality for things like messaging. Mesh networks, this is another workaround that definitely needs pre-planning. But there's some apps out there, you might have heard of Fireside Messenger, it's an example of a way to communicate by creating a mesh network between the Bluetooth and Wi-Fi connections on a phone. So there are mesh networks where you deploy your own hardware to create a temporary local internet but the Fireside just uses phones. So it's pretty easy to set up and use. Of course, they only work when there's enough devices to keep a network going. They are also not any more secure than the internet. So you do need to take all the precautions you would normally take with any Messenger app. Yeah, I'm actually a fan of the mesh applications. Now, for the reason that we're talking about, I haven't used one, but I remember, this is probably 10, 12 years ago, but was on a cruise ship with a lot of friends and family. And this is before everybody just got the internet package. So I convinced probably eight, nine, 10 of us to actually put a mesh application on just so that we kind of, I had connectivity, I think one of my cousins had it, but it kind of let everybody, you can at least check a message, you can check an email here and there without having to jump through a ton of hoops and pay for that ridiculously expensive service that was on the ship. Yeah, I used one of, I used a mesh Messenger once in an airport. Back when airports had spotty Wi-Fi or maybe you had to pay to message with people so that we could keep in touch while we were just walking around. International SIM cards is number three on RestaWorld's list. This works if you're near a border, you might be able to pick up service from a neighboring country, probably only useful in smaller countries or border towns and such. Number four, side loading apps can help you get around blocks on particular services. Most useful for Android where the operating system permits side loading. iPhone jailbreaking not as useful as it once was. Of course, when you're side loading on whatever platform, remember, nobody's checking those apps. You need to be responsible for what you install because there's no safety net out there. You absolutely wanna make sure you're installing what you think you're installing when you side load. Yeah, but Facebook is an example of this, like Russia blocked Facebook from app stores, but people are side loading it. So as long as you're getting it from a source you trust, then it's probably okay.  For anyone who's like, well, I think this is a fine app, are there triggers that people should be looking out for before they install an app that's going to harm them in the long run? I would say that you have to absolutely know where you're getting the app from. For example, there is an Amazon app store for Android. You go to Amazon's website to get it. Don't just go to, well, here's an APK file for their store. You go to some website that is not Amazon. Make sure you know and trust the place that you're actually getting the APKs from. And that actually will make you a little bit safer than just downloading anything that you find on the internet. Yeah, I guess it's the same recommendation we always give for clicking links or signing up at websites. Make sure that you know who they are, where they came from, and also maybe cultivate some trusted sources. Don't just take recommendations from strangers, that sort of thing. The fifth one here is satellite content. Now, you're probably immediately gonna think of Starlink. And someday that will be a more widespread option. It is useful out there, but it's not really available everywhere and where it is available, it's not exactly cheap. There is a service called Napsack though that broadcasts packets by satellite. This will not let you send, but it will let you receive. So you could get over a normal TV dish, you could use this software to receive YouTube videos, news websites, things like that. It's one way, so you're not gonna do email with this, but it could be a way to get information you wouldn't be able to get otherwise. I know some people would think, well, if you can't send information, is it really worth it? But yes, because if you're blocked from just receiving any outside information other than what your government might be telling you, you wanna see, well, what is the rest of Earth saying? Just being able to receive might actually be better than just getting no information whatsoever. Yeah, I feel like these are five useful things to know in a lot of situations. Obviously, government shutdowns are what prompted this and those are more widespread, but these are useful in disaster situations where maybe connectivity is spotty or unavailable and stuff like that too, right? Well, moving on, Tech in Asia has an excellent article about computer vision, including a discussion with Liu Fang, associate producer, professor, rather, the Department of Computer Science at Jijapen Institute of Technology, Singapore. This is a great article worth a read. It will be in our show notes, but if we wanna get the gist of it, Rob, what do you got? Well, computer vision is about more than just facial recognition, which a lot of us think that it is. In Lee's words, it aims to recognize visual inputs and process them as fast as humans can. One of the earliest uses of computer vision was optical character recognition or OCR, the ability to scan a printed document and turn it into editable text. This is kind of it, though, from the 70s until all the way up into the 2000s. Today, however, neural networks are helping train algorithms that don't have to be taught what every individual object is, but can start to learn to identify objects. So that's what's new now. I don't know, guys. So intriguing, do we have examples of this? So if you think about doctors, and they're identifying things in MRIs from medical imaging, MRIs, ultrasounds, CT scans, it can be used for security. So we initially think just looking at people, but no, you can use it to actually count people and then actually do things like, not just realize how many people are in a place, but did someone leave a bag? Did they leave a backpack, those kind of things? Mm-hmm, mm-hmm. Oh, and also, autonomous cars. There's all kind of work with autonomous cars to where it's just not using LiDAR and radar to recognize that there is an object in front of you. It's actually using the cameras to determine what the object is, and then you may be able to use some of that neural network and some of that AI learning to say, well, this is a deer, as compared to a pothole, how do we effectively handle those situations differently? So, is there anything else that might be coming down the pike? Well, you know, Lou expects that we will lead to other applications. So computer vision could help realistically create virtual items from VR and AR rather than 3D items all having to be slightly cartoony. It could also be used for training, like in virtual surgeries. For medical students are learning to operate heavy machinery. I'm thinking flight simulators is probably the thing that most people would think of, but yeah, you can use this to actually train people to do things that are dangerous or things that are just not something you want to just do every day. And you could actually be a lot safer. Like I know I would much rather learn how to fly a plane in a machine that can't crash as compared to flying one. You don't learn how to fly one in one first. Especially if you're going to fly my plane. I want you to learn that in a machine that can't crash me either. Well, and those are challenges that we really need to overcome, right? So systems can recognize objects but don't necessarily understand the context yet. So that's right. Some of this can be overcome, however, by combining systems like natural language processing for context, for example. So when you're actually just taking, well, here's what the thing is, but you're going to use like once again, you go back to these neural networks and it actually pairs the two together. So these systems are figuring out what something is as compared to just there's something there. Yeah. And there's also things like processing power, still a limit to how far they can progress. There's also not enough people working in the field. Asia Pacific alone is going to need 47 million more qualified tech workers by 2030 than it's on pace to have. So you have governments like Singapore rolling out programs to encourage training of talent in the AI space. I like this article a lot simply because it points out that computer vision is something that is more than just the headline of facial recognition or Tesla car couldn't tell a bridge from a white wall, or a truck from a white wall, that sort of thing. And it puts it in context and shows we are making progress. These are the things that we'll be getting better at. This is what the limits are to it. And I think that's important in evaluating all these things where people are like, do I want computer vision to do anything? Yeah, you do. You want it to be able to help a doctor more quickly identify a tumor. You want it to be able to help train people to more safely operate equipment like Rob was saying. So it's a matter of developing it responsibly, right? Yeah, when you think about medical imaging, computers are way better at recognizing stuff. And they're much more effective. If you think about how this stuff works, every time it sees a new scan, it's never gonna forget that scan. And it can instantaneously compare that to every other scan that it's seen. So when you're thinking about a doctor, and we definitely want doctors to look at it and to say, yes, this is what the computer is telling me is what I think this is. But a human just can't process that amount of information. So just in the medical space, these things are way more accurate and they're becoming more and more accurate every day. And they really can lead to better diagnoses. Yeah, I won't overshare, I promise. I went to the doctor yesterday for just my regular annual checkup and she was like, I'm not an expert enough on this. It could be fine, but maybe you should have a specialist look at it. So I went to a specialist this morning. The specialist was like, been there. I think that's fine. Let's check back with you in six months. I would very much have liked a diagnostic aid to tell my physician yesterday, like, oh yeah, that's probably not a big deal. Maybe check back in six months versus having to drive all the way back and go through the procedure again, so to speak. And definitely the other side of it, your primary didn't even think that there was anything wrong and didn't tell you to go look at a specialist, but the AI would have caught it. That's equally maybe in some cases even more important. The AI would have been like, maybe take a double check at this one. Yeah, yeah.  And you kind of go like, good, great. I want it to be nothing. But an AI to say, no, we gotta do this test. That is helpful for a lot of folks because I think in many cases, humans want other humans to feel sure and secure. And we're good, we're good, nothing's wrong, but... And it can help avoid invasive test procedures that have risks of their own, right? So yeah. Well, folks, we are looking for ideas of guests to have on the show, maybe from other podcasts or other shows that might expose our show to new audience. So let us know who you like out there. Check out our guest survey. You can put in your recommendations at dailytechnewshow.com slash survey. Go do it now. Vice media is partnering with Blue Shield Denmark and the Danish UNESCO National Commission on a project called Backup Ukraine. Tom, I know you've looked into it. So how does this all work? Yeah, so the announcement from Vice is that they are working to coordinate volunteers to use the Polycam app to scan objects into a 3D model that then can be stored in the cloud. They're encouraging people to sign up for an official organization. They say, don't go into dangerous areas to do this. But if you can safely do it and you're part of an organized crew that's allowed to be in these places, we'll store it in a place that can't be destroyed. Data centers are at risk in Ukraine. Polycam does polymetric scanning using a phone's LiDAR scanner as well as the camera. It's being used for things like sculptures, monuments, buildings. There are also people's bedrooms. Just for history, there's a sleeping dog that's very cute and good to see. These are all available online right now. You can go check them out at poly.cam. They scans may be useful in reconstruction and restoration for buildings and sculptures, probably not for the dog. In some cases, they would be good for creating replicas of if an item was totally destroyed. And Polycam isn't new, right, Sarah? Yeah, you can get the app yourself. It's freely available, free to use in connection with backup Ukraine, has other uses as well. There's a free tier with unlimited LiDAR and five photo mode captures plus limited export formats. If you want to pay $7 a month or $55 a year, you can get 150 photo mode captures and all export formats. But in the example of Ukraine, which is obviously a very interesting example, this isn't the first place 3D scanning has been used for preservation. Yeah, that's right. This scanning has been used for historical preservation for a while now. There's a company called CreaForm that touts working with a city in Hungary. They wanted to scan this historic mansion before they began the restoration so they could preserve how it looked before the work was done and then be a benchmark during the restoration itself. A company called Ferro, F-A-R-O, uses laser scanning to help preservationists identify issues with structural integrity or any other vulnerabilities to help stop degradation before it begins. They can do some interventions that they might be putting off. It can also be used to modernize buildings without compromise. Let's say you want to add air conditioning to a building. It can help you figure out where best to put it. In fact, a five day scan of Notre Dame Cathedral was done in Paris in 2010 and that was incredibly useful after the fire in Notre Dame in 2019. It is proving essential in helping the restoration there. It's being used as a preventative measure in Ho Chi Minh City, Vietnam. The government commissioned scans of the Saigon Opera House just in case anything were ever to happen to it. A company called VMT Solutions scanned that as well as other buildings in the city, including City Hall. So we're not just talking about physical items. We're talking about preserving digital records. So in wartime, natural disaster situations, servers might be destroyed without backups and records could be lost. Yeah, the Washington Post ran a story April 8th about librarians racing to store digital archives on servers outside Ukraine. Again, this is why Polycam is offering to store in the cloud because data centers are under threat. So about 1,300 people or so, including volunteers and children, but a lot of librarians have been coordinating over Slack and other software to back up everything from census data to basket weaving instructions. That effort is called Saving Ukraine Cultural Heritage Online, which turns into the acronym SUCHO, S-U-C-H-O.org. The internet archive, you might be like, what about the Wayback Machine? Can't that store stuff? It does, but it doesn't store all images to save space. So it's partnering to help store as much as it can, but the group also uses an open source archiving tool called WebRecorder. There's an automated one called Browser Tricks Cloud and they're using the archive web.page browser extension. Those will capture everything on a website and store it locally, and then it can be uploaded to a cloud service to preserve it in ways that archive.org's Wayback Machine does not do.  They say more than 25 terabytes of information have been backed up so far. This is just ridiculously cool technology. I think back to any heist movie over the last 15 to 20 years, they always set a device down and it scanned the room or scanned the object they are about to create. If you pair this up with 3D printing, I mean, we're in the real world now. You can actually do this stuff. And like I said, Tom, you mentioned Notre Dame. The fact that they actually scanned it, they're now able to go back and repair this historic building and make it look as close to what it used to look like as they can because they scanned it and they know exactly what this piece of wood goes here and that piece of marble goes there. It's just really awesome technology that is allowing you to do these things today. Yeah, even things like they were talking about how beams come together, it seems like an easy thing but they can come together in a lot of different ways.  I was also thinking about the accessibility of this. These images aren't just used for preservation, they can also be used in order to let people see this architecture in ways they couldn't from just a flat 2D picture. Or when you brought up 3D printing, I immediately thought, oh, souvenirs, right? What if you could print a version of a sculpture at home and have your own model of it, it'd be kinda cool. Real quick, Rob, what is your favorite heist movie? I gotta go with the oceans, you know, oceans 11 through 13, those are pretty awesome. Tom Crane Affair, the one with Pierce Brosnan, I really liked. Yeah, Renee Russo, yeah, good stuff. Well, if you've ever been swayed to visit a resort or a city or a country based on the experiences of a travel influencer, Chris Christensen has some words of caution for you. This is Chris Christensen from Amateur Traveler with another tech in travel minute. If you like travel and you've ever been on social media, you have probably run across a social media influencer and you may have wondered, can I trust what they're saying? And the answer is usually yes and sometimes no. And there is a new nonprofit consumer advocacy group called Travelers United that is apparently trying to be the new sheriff in town. They are suing a social media influencer over what they claim is misleading and deceptive advertising. And they say she talks about a lot of brands that she's getting paid for and doesn't disclose it, which is against the law of the US. But also saying that she's making claims about herself, that she's the first woman to travel to every country that they say is not true and that she wrote five-star reviews for her own book. I don't know if any of that is true. I don't know if you care or if it's just me. I've always encouraged travel influencers to tell the truth and apparently I'm not the only one. This is Chris Christensen from Amateur Traveler. Yeah, I don't think any of us are shocked that there might be an influencer out there not telling the whole truth. But it is interesting that Travelers United is a group trying to hold influencers accountable so that you're more likely to get the truth because the ones who wouldn't won't wanna run into this group. So are they saying that that hostile that costs $6 a night to stay in may not actually be as good as the Grand Y Leia? No, it must be. It depends on how you spell Y Leia. Yeah, because there's a little shack down the road that calls itself W-H-Y-DASH. Yeah, like why not? Yeah, why not Leia? Or Han. Anyway, yeah, TravelersUnited.org, that's good. It's good that there's somebody fighting a good fight out there. And I think Chris did a good job of saying, hey, don't tar everybody with the same brush. There's lots of good folks out there giving you good information, but let's hold the ones that don't play by the rules. Do you tar people with brushes? I haven't. I mean, I just, I don't, neither. Now that you say that, yeah. I just wanna do it right if I'm gonna do it. No, don't ask me, I've only heard of it. Well, over in the mailbag, Nick from Australia wrote in feedbackdailytechnewshow.com by the way and said, I always liked the promise of Fido to get rid of passwords, but until yesterday's news, this was on the show, it seemed like nothing but a pipe dream. While I would benefit from passwords going away myself, I'm much more interested in it for my less tax tech savvy, savvy friends and family. I can easily use LastPass and have a different password on every site and have them securely stored in auto-filled. But for average people, LastPass can be daunting and overwhelming. In a few years, I can get them to just use a notification on their phone to sign in securely to anything and it will be a weight off my shoulders. Oh, I love this email, Nick.  You don't have to re-authenticate on every platform. And Nick is like, yeah, I want this, but man, I really want this for my friends and family. I understand. I regularly have to remind people how to reset their password or I'll get folks, you know, it's generally in-laws or parents. Hey, what's my password for Netflix? Or what's this? Because I somehow am the holder of all of their passwords. So, yes. I can't wait till the day where we can just get rid of this stuff because when you log in because you have something and you are someone, it's just way more secure than just typing in a password that if you're not using a password vault, you might use that on every single website. I know that my family members how many times I tell them don't use the same password. I can guess what the password is because they always use the same password. So. And the hang up with multi-factor authentication has been people not wanting to go to the trouble because you have to set it up and then it's a second step when you log in. And what this does, what Fido does, you know, in short, again, we have a whole know a little more episode if you want to get the details, but in short, it does the multi-factor authentication for you so that all you have to do is be like, oh, I have the thing and I'm doing the thing. So, yes, let me in. Some day, some day we'll all be on Friday and we'll look back on this and be like past. We're getting there. We're getting closer. How did we ever live like that? Yeah. I know we are, we're getting closer. I mean, 2FA sometimes actually ruins my day, but I know it's the right thing to do. Exactly. So that's what we do. Well, thanks to 2FA and also thanks to you, Rob Dunwood for being with us today. Let folks know where they can keep up with everything that you do. So I am at Rob Dunwood on all the things and you can check me out at my other shows, the SMR podcast or at smrpodcast.com and at The Tech John, which is just TheTechJohn.com. Head over there, check us out. We talk about tech, something different than what you're probably used to listening to. And you know what, I usually, I try to send you an email on my thoughts on every episode of Tech John. So I'll just give you this week's right here. Great episode again.  These episodes have been smart. They've been informative. They get me thinking. You're bringing in all these different perspectives from all three of you, not just the fact that the three of you are there, right? But each of you has a different angle and you triangulate each other's perspectives and challenge each other. So good, folks. If you're not listening to TheTechJohn.com, you're missing out. Also, if anybody's watching our video version of the show, The Tech John hoodie is pretty cool. I would like one. You can get one. Appreciate it. Where do I get one, Rob? Yeah. Head over to TheTechJohn.com for a flash shop and we have all kinds of swag over there you can get. I'm wearing TheTechJohn sweatshirt today. Last time I was on, Tom had one on. I appreciate that. So I said, you know what? Let me rep my own show. Nice. And we're still with my own stuff. Well, speaking of rep in the show, we love the folks that rep our show. Special thanks to Tony. Tony is one of our top lifetime supporters for DTNS. Thank you for all the years of support. Tony. Tony, Tony. Tony, Tony. There's also a longer version of the show called Good Day Internet. We'll roll right into it after DTNS. It's available at patreon.com slash DTNS. If you're not familiar, now you're familiar. We're live on this show Monday through Friday at 4 p.m. Eastern at 2,800 UTC. You can find out more at dailytechnewshow.com slash live. And man, it's Friday and I hope you all have a great weekend. We will see you Monday. This week's episodes of Daily Tech News Show were created by the following people, host producer and writer Tom Merritt, host producer and writer Sarah Lane, executive producer and booker Roger Chang, producer, writer and host Rich Trafalino, video producer and Twitch producer Joe Kuntz, technical producer Anthony Lemos, Spanish language host writer and producer Dan Campos, news host writer and producer Jen Cutter, science correspondent Dr. Nikki Ackermanns, social media producer and moderator Zoe Deterding. Our mods, beatmaster, W. Scottus 1, BioCal, Captain Gipper, Gadget Virtuoso, Steve Guadirama, Paul Rees, Matthew J. Stevens and J.D. Galloway, modern video hosting by Dan Christensen, video feed by Sean Wei, music and art provided by Martin Bell, Dan Looters, Mustafa A. A. Cast and Len Peralta, A Cast ad support from Tatiana Matias, Patreon support from Dylan Harari. Contributors for this week's shows include Nika Monfort, Scott Johnson, Justin Robert Young and Rob Dunwood and thanks to all the patrons who make the show possible. This show is part of the Frog Pants Network. Get more at frogpants.com. I hope you have enjoyed this program.


There are three concepts that we need to be comfortable with in order to talk about the mechanics of blood, the physics of blood moving through your body. And these concepts are pressure, flow, this is the movement of the fluid, and resistance. And they actually are like totally related to each other. So flow, the flow of blood, or the flow of any fluid type substance, including gas, which is going to be relevant because we're talking about the respiratory system next. Flow is movement. And I'm going to just say fluid. And we have to put this into context because these concepts of pressure and resistance are related to flow. Flow is a movement of fluid due to pressure gradients. Pressure gradients. If this is the central concept that we're looking at, the flow, like how does blood flow through your body? How does it move? It moves because of different pressures. Different pressures that, oh, say, have been during the ventricular systole as compared to ventricular diastole. Hopefully this concept is like, oh, yeah, of course. But it's probably prudent to give ourselves a definition of pressure. And again, this is going to be relevant in the respiratory system as well. And dude, we're pretty much in pressure land now from here on out because there's all kinds of pressures that we're going to talk about. Pressure, our physics definition of pressure is force divided by area or surface area. And there's actually a YouTube lecture of me trying to explain this concept of pressure using, of course, an analogy. And in it, I couldn't remember the words for the parts of the analogy that were relevant. I know the words now. So I wanted to compare for my analogy so that you could visualize the concept of pressure and how force and area come into play. I used an example of stepping on your foot.  You put your hand on the floor and I'm going to step on it. And I'm either wearing stiletto heels or diving flippers. And you decide, dude, which one? Okay, first of all, stiletto heels or diving flippers, which one has the biggest area? Okay, let's just do this. Big area are diving flippers, right? And small area are stilettos. I want you to know that it would not matter which ones I was wearing. If I tried to walk in either of them, I would walk exactly the same and it would be equally as dangerous. You know how it is, walking in flippers. That's a disaster waiting to happen. Walking in stilettos for me would be a disaster waiting to happen. The force that I would apply to your hand on the ground when I step on it in either of these is going to be the same. The force is basically my body weight. So we'll just say 1,000 pounds, right? Sure, because I'm that buff and strong. So I'm going to apply 1,000 pounds of force to your hand in high surface area flipper or a low surface area stiletto heel. You tell me which one do you want to have done to you. Let's just hope that you get that this is going to be less pressure because it's a bigger number. If we said the area of the flipper was 100 and the area of the stiletto heels was 10, okay, that works for you, yes. We'd have 100 millimeters of mercury of pressure. I'm making all this stuff up versus, I mean, excuse me, this would be 10 and this would be 100 millimeters of mercury of pressure on your hand. Dude, take the flippers. You'd much rather have me stand my 1,000 pounds of pressure of force upon you with my flippers and not my stiletto heels. And I personally would rather wear flippers than stiletto heels. Okay, so you've got the analogy of what pressure is. We're going to talk about pressure in lots of different scenarios. So make sure you're like, yeah, I have a conceptual idea of what pressure actually is. Now, if pressure is encouraging flow and think about pressure gradients, we're going to go from high pressure to low pressure if we were going to move any fluid. It's going to wind. Wind is air fluid moving from high pressure zones to low pressure zones. That's all wind is. Resistance is anything that, I don't know, the only word I can think of to explain it is it resists flow most of the time. It's friction. If there was something like, do you agree that if I had a tube that was lined with shag carpet, because everybody's got those, and you tried to send some fluid through that tube, there's going to be a lot of friction in there because of all the shag carpet fringes versus a really smooth, same diameter, but a super smooth plastic tube that's going to have less resistance. Does that work for you? We're going to talk about the concept of resistance because diameter changes resistance. Does that work for you? Like, if the tube has a really wide diameter, there's less resistance than if the tube has a really small diameter. And again, all of these things are going to affect the flow of the fluids, the amount of pressure pushing and the amount of resistance is going to affect fluid flow. Did you follow that? Now let's look at blood pressure, not blood pressure homeostasis.


So you'll go first. But I'll do the pledge really quickly after just a quick pass. Awesome. Thank you. Thank you for that. Welcome, everyone. We'll begin this ceremony with the Pledge of Allegiance. If everyone would please rise. I pledge allegiance to the flag of the United States of America and to the republic which stands one nation under God, indivisible, with liberty and justice for all. Thank you. Mr. Mayer. Great. So good afternoon, everyone. Welcome. It is really exciting to be with you on this day of milestones for many of you. I always appreciate the opportunity to be with you on these happy days, be with the families. Thank you to all of you who have committed yourselves to this city, who are advancing. And I want to thank all of your families as well for all the support that they have given you that makes today possible. I like on these occasions to try to reflect and find some wisdom to share with you at this key milestone. Today, really what I did to get ready for today is to get ready for the event to happen just before here, where we had a roomful of community leaders who stepped up, took some risks of their reputation, irritated some people, made some people unhappy to step forward and from their positions of serving in the medical center, of serving in mental health, of being in other unions that have different, usually have political allies that made it hard for them to do what they did today, which is stand up and say, the Burlington police are important. We need them to have the kind of city that we have long enjoyed and we need to make sure that all officers, and really all members of this department, are treated fairly and that they are supported properly in their roles. And I was proud to be part of a community effort to say that. We have a big discussion between now and town meeting day to make sure that our charter continues to guarantee those protections for all of you. So I want to say again, thank you, everyone in the room, for your service. Thank you to those who are stepping up and entering this profession at a challenging time for this country, at a challenging time for this city. You are going to be a part of a generation of officers that a lot is demanded of. And I have full confidence that you are going to rise to that challenge and you are going to show that it is possible to meet the high standards that this community expects, while also keeping this community safe and prospering. And I'm very grateful again for you stepping up at a time when so many are stepping away and not being committed to this path. Thank you. Chief, thanks for letting me be part of this as usual. Absolutely, sir. It's always great to have you here. So I echo his sentiments. Thank you all for being here. I welcome all of you and family members especially, because I know how much family members share the burden of this unique and challenging and rewarding profession. It is one of the greatest professions in the world. One that is absolutely fundamental to the wellbeing of our free and civil society, because in any democracy, the first obligation of government is public safety. Why? Why is that? Because all of the other things that government promises rests on it. At its heart, our democracy promises some very important things. It promises what the Declaration of Independence announced, all people are created equal. That they are endowed with unalienable rights like life and liberty, the ability to pursue happiness. Our democracy promises what our constitution proclaimed that we establish justice, that we ensure domestic tranquility, that we promote the general welfare for everyone, that we secure the blessings of liberty. America hasn't always fulfilled these words, but the key to doing so rests on public safety. It rests on fair, equal application of the law. It rests on the work that you do, that you will do, that you in the back of the room who are already parts of this department do every single day. Our department is committed to making Burlington safe and fair everywhere for everyone. And our department is you, it's people. And that's why this day is very, very important because we need very good people and I think we're getting great ones. So we're going to start by meeting some, all right? I would ask that our professional staff who are being sworn in today, let's see, I think we'll bring you up by title. So if you would please come on up, Shan Shan. Shan Shan is our redaction specialist. You can stand right over here please. We'll sort of start a line behind here. Shan Shan is our redaction specialist. The redaction specialist is a new role that we have just created. She is our very first incredibly important role with regard to transparency. She is allowing us to fulfill an agreement we made with the Burlington Police Commission in August of 2021 to release certain body camera uses of force unilaterally and preemptively and proactively something that no other police department that I know of in the country does. And it allows us to be as transparent as possible with our public. Incredibly important role. Shan Shan is originally from China. She moved to the US in March of 2022. Her home province there is Hainan which is sometimes called the Hawaii of China. So I would assume this is a little bit different temperature-wise right now. Prior to moving to the US, she lived in Shanghai and worked for social media, did social media and graphic design at an international hospital. Her skill set isn't just going to be redacting stuff, it's going to be creating stuff for us as well and helping to tell our story. Her hobbies include singing, badminton and pickleball. There's a lot of that around Burlington so you can probably find some people to play with. And she's excited to try downhill skiing for the first time sometime this month. All right, good luck, that'll be great. I would ask now our community support liaisons to come up. We have three of them. Please come on up and stand with Shan Shan. I'm sorry too. The community support liaison is a position that we created in the wake of the turmoil of 2020. It is a position that is an in-house social worker. The community support liaison addresses issues that have to do with substance use disorder, with houselessness, with chronic calls around mental health. It is an incredibly important part of how we are evolving the way we serve our community. And it is something that our community called for. We base this role on an existing position that was occupied by Lacey Smith, who is now the community support supervisor and oversees these positions. We are allotted a total of six, I believe we're now at four and we are closing in on having all six of those positions filled very soon. Our first is Catherine Mara. She was born in Burlington, grew up in Williston, attended SUNY Albany where she majored in Homeland Security and Criminal Justice and Political Science. And before transitioning to BPD, she worked at Burlington Housing as a rapid rehousing coordinator and move coordinator. That's somebody who's dedicated to this concept of making certain that we're taking care of everyone in our community equally. Before BHA, she was at the Correctional Facility at Chittenden Regional Correctional Facility. And she's looking forward to traveling now that the world is finally opening up again. Bridget Blyzek was born in upstate New York and moved to Arizona after her father retired from the NYPD. She graduated the University of Arizona with a Bachelor of Science in Community Health and later attended the School of Public Health at SUNY Albany and graduated with a master's degree. She came to Vermont in 2021 and was a team member here at BPD as a victim service specialist, which is actually a part of CEDO, the Community Economic Development Office, part of the Burlington Community Justice Center, but it sits here at One North Avenue. So in many ways she's already been part of this team. She's also a package deal because we don't just get, Bridget, we also get Rocky, her sidekick and a therapy dog in training. So that is something that's really terrific for all of us. Rocky puts smiles on everybody's faces and it is terrific to have him patting around the halls. The community service officers, if you would please rise and come up. Thank you, fill it in that way. So the community service officer is a position that we've had for a very long time. It is an unsworn, unarmed officer, but nevertheless very important for our city's public safety posture. They do address quality of life issues. They are capable of issuing municipal tickets and so they can address certain kinds of issues that rise not to the level of criminality, but are components of how our community feels both strong and safe. We used to only have two and they were basically split apart two shifts. We're now allotted 12 and we are working to staff it up. This is a very important role for us as we are addressing what our public is asking of us with regard to how we serve it. Our first is Yusuf Abdi. Now Yusuf's parents are originally from Somalia, although Yusuf was born in Kenya. He came to Burlington at the age of five and is the oldest son in his family. He's a 2016 graduate of BHS and recently took a degree in political science with an economics minor I think at UVM. He previously worked at the Boys and Girls Club in the Old North End and he was the assistant director of education there. He enjoys spending time with friends and family and family is a significant part of his identity. He currently lives in Burlington and enjoys traveling when possible. Peter Hatfield. Peter was born at the Plattsburg Air Force Base on the base, yeah? After graduating from high school, he joined the US Marine Corps and served four years achieving the rank of sergeant. He went on to serve later in both the US Coast Guard and the Maryland National Guard in both those he had law enforcement roles. During this time he also served several combat tours in Afghanistan and with embedded tactical training teams also worked with the Bosnian Army Military Police in Sarajevo. He now makes his home in St. Albans in an old farmhouse on 35 acres where he shares his time with canine companions, Zephyr and Annie. He's the command sergeant major of the first battalion of the Vermont State Guard which is a volunteer arm of the national guard. It is consists of people with explicit skill sets but it's all volunteer and they are an ancillary sort of a national guard for the national guard, a reserve for the guard. To be the sergeant major of that is a big deal so congratulations. And Krista Town. Krista is originally from Berlin, Vermont. Law enforcement is new to her. She previously officiated football and basketball which I assume probably has a certain amount of negotiating skills that have to be involved there and worked security at UVM. She's looking forward to being here in Burlington and helping to improve this community which I believe is a shared goal of everyone who's in this room. Enjoys biking, skiing, traveling and we are happy to have her here as a positive and fingers crossed slightly funny sometimes new perspective for our department. Next and last for our professional employees we have our emergency communications specialists. Would you please come up? Emergency communications specialists, big mouthful, ECS another way of saying it or more colloquially dispatchers. Our dispatchers are our lifeline for our community. We're allotted 12 for a while we were down to four. That was simply not enough to serve. We are back up to seven thanks to these additions. We hope they'll soon be joined by others. This is an incredibly important part of our police department. When the pandemic first hit then interim chief Jennifer Morrison shut this department down sooner than many other places in the state shut down and the reason she did so was to preserve that dispatch center because the emergency communications center without it we cannot function. Our first is Robert King. Robert grew up in Massachusetts and Connecticut. He attended undergraduate studies at Unity College in Maine and graduate studies in both Wisconsin and Vermont. He has lived in Burlington since 2003 and he lives here with his wife as three children and many animals. Pastimes include fishing, unlike she on plane, working out. Working here is a second career in which he is looking forward to serving this community that he's been a part of for 20 years. Maritza McLaughlin. So just over a month ago, Maritza moved from Nebraska to Vermont to join this department. She originally grew up in Puerto Rico. My mother is Guadana and I was born in Venezuela. I grew up in Puerto Rico so we should talk at some point. Maritza is fluent in Spanish and English and Portuguese. She's got a bachelor's in forensic psychology and before becoming a dispatcher she worked as an estate specialist at a credit union. She enjoys spending time here with her whimer on her named Howard and watching thrillers and horror films of them. Nice to have a dog if you're gonna watch horror films. Jennifer Balligan. Jennifer is originally from Long Island, New York but she moved from Washington DC to Burlington in 2020 to pursue a career in healthcare. Jennifer has an academic and professional background in applied psychology and is passionate about reducing the stigma surrounding mental health. And the first line of addressing mental health is very often dispatchers. It is dispatchers who pick up that call and can understand whether or not a call is driven by something that's actually happening, something that is maybe in the mind of the caller, that the caller's needs are, whether those are a crime is being committed, whether or not there's some other kind of underlying issue. So having somebody like that in the dispatch center is incredibly important. She's currently an emergency medical service provider with Colchester Rescue as well. And in her off time she enjoys true crime documentaries and stand-up comedy shows and games like Sudoku and Solitaire. So we will now administer an oath to all of our professional employees. Each of you will have to just say your own name and your own professional title and we'll work through this. Am I doing, okay. Excuse me, I gotta grab the paper. Raise your right hand, please. I, state your name. Hi, Peter Hatch, you. Do solemnly swear. Do solemnly swear. That I will faithfully execute. That I will faithfully execute. The office of state your position. The office of community service officer. For the city of Burlington and the state of Vermont. For the city of Burlington and the state of Vermont. On my honor. On my honor. I will never betray my position. I will never betray my position. My integrity. My integrity. My character. My character. Or the public trust. Or the public trust. I will always have the courage. I will always have the courage. To hold myself and others. To hold myself and others. Accountable for our actions. Accountable for our actions. I will always uphold the truth. I will always uphold the truth. And community that I serve. And community that I serve. Congratulations. So I have, for each of you, pins. Thank you. So now it is time for the police. And I would ask the probationary police officers to come up and join me. Attain judge for word mark. About face parade risk. Nicely done. These men and women are about to embark on 16 weeks of academy training. And they will be learning about community policing and fair and impartial policing and addressing mental health crises. They will get training in the use of force and firearms and fingerprints and forensics. And those are just the Fs. There is also precision driving and domestic violence and drug recognition and motor vehicle law and counterterrorism and interview and interrogation and juvenile law and, and, and it is a lot. But the academy is just a piece. When we get you back, we will expose you to how Burlington does what we do. It's differently, I believe, and better. You will have at least 580 hours of field training with experienced officers by volume and variety. The men and women of this agency do more and see more than those of any other agency in the state. We will expect a lot of you. And I know that you will deliver. Carolyn Erwin-Morse, who is our recruiting officer and has been overseeing their pre-basic training, I know that she has been working with you to get you ready. You came to us with unique life stories and skills and abilities, and we chose you from hundreds of others because you have the ability to be the future of this agency. The mayor said it, it is true. You are the future of this agency. So let's meet the future. And we will start with Kim Lockerbie, badge 410. Kim was born and raised in Franklin County, Vermont. He is currently living in Highgate with his wife and three daughters, ages four and six and 11. Kim served in the U.S. Navy for 10 years in a Riverine Squadron, Riveron III. These are small boat units that provide both offensive and defensive force protection, and they are tip of the spear type units. For the past five and a half years, Kim has worked in county, federal and state corrections, and in his free time he enjoys going to the gym and the range. Dominic Tenon, badge 411. Dominic is from Bristol, Connecticut, not Vermont, but he moved to Vermont in 2015 after graduating from Tonksis Community College with an associate's degree in criminal justice and a certificate in homeland security. And for the past year, he has been a very valuable and effective member of our team as a CSO. Before that, he spent six years at the TSA and was a behavioral detection supervisor. Dominic is married and he has three dogs and two cats. Devin Cotton, badge 412. Devin was born in Massachusetts and raised in South Carolina. He's currently residing in Essex Junction. In 2018, he enlisted in the South Carolina Army National Guard as a firefighter and he currently serves as a senior airman in the Vermont Air National Guard. He is married to Amanda and they have a 16-month-old daughter, Everly, and his hobbies are playing basketball and video games. Beebeck Gurung, badge 414. Did I miss, I'm sorry, these got stuck together?  All right, we'll go with Logan. I'm sorry, Logan Perret, badge 413. Logan moved to Vermont from Connecticut in 2021 with his girlfriend, Sydney, and their cat, Casper, so she could finish her post-doc at UVM, which is what it says here. And I assume that that's Sydney and not Casper, which is a lesson about making certain that we write clearly on these things. Logan has worked at the Burlington Police Department for the past years as a community service officer and he and Sydney and Casper live in South Burlington, Vermont. He spends his spare time skiing, hiking, and rock climbing. Beebeck Gurung. Beebeck has lived in Burlington for the past 10 years. He emigrated from Nepal to Burlington in 2012 and he identifies as a Bhutanese Nepalese. Beebeck is currently attending Champlain College and will graduate this May with a criminal justice major. Champlain is allowing us to actually make his academy experience a component of his college education so that he's dual-purposing it, which is terrific. And the ability to cooperate and partner with agencies in town or in the region who are educational is tremendously important and helps us potentially access new people to join this department because we are in a growth period. Beebeck has worked with the Burlington Police Department already as a beach and parks patrol officer for two summers. More recently he's been working for Howard Center at Act One Bridge. He's excited to join and serve this community and during our backgrounds he received some of the most uniformly glowing personal references of anyone the background investigator had seen. It seems that no one doesn't like Beebeck. And last but certainly not least, Suzanne Hansen, Badge 415. Suzanne was born and raised in Nevada although she's lived in Canada the past 12 years. She's a graduate of Athabasca University in Alberta and took a bachelor's in psychology. For the past eight years she has been a volunteer crisis coordinator and responder with a Canadian police service. She enjoys running and photography and she's excited to join BPD and will be moving her husband and three sons ages 15, 12 and 15 months to the area soon. Jeff is here. Jeff, join us. Jeff Bauer is one of three police officers who has joined us since our last swearing-in ceremony. Jeff was a police officer here. He left and he has returned to us. And I'll tell you that when I had my exit interview with him it was a sad one for me. Jeff's father served here a long and distinguished career as a supervisor. Jeff came to this building as a young person, had been a part of this department as a family member, wanted to be a part of this department and did not feel necessarily that he still could be a part of this department, that there were other opportunities and that there were senses in the community that perhaps there were other places for him to be. That has changed. There are aspects of that have changed. We brought other officers back to us as well. That is an important statement. It's important that we are bringing people back to this agency even as we are bringing new people into this agency. It talks about a change in our posture and the way things are going. And it's wonderful to have Jeff back as well. So, I will do the oaths for all of you and I encourage any member of the service who is here today to take this oath as well. Raise your right hand, please. And say after me, I, state your name, do solemnly swear that I will faithfully execute the office of probationary police officer for the city of Burlington and the state of Vermont, on my honor, I will never betray my badge, my integrity, my character, or the public trust. I will always have the courage to hold myself and others accountable for our actions. I will always uphold the Constitution and community I serve. I will therein do equal right and justice to all men and women to the best of my judgment and ability according to the laws of this state and the United States of America under the pains and penalties of perjury. Congratulations. 410, 411, 412, 413, 414 and 415. Everyone, our new set of recruits. You can take seats. There is a stereotype of a cop which in Burlington hasn't been the reality for a long time, if ever. And nevertheless, it lives in people's minds and it's not always to the benefit of the profession. Maybe you know it. Maybe you have a stereotype like that in your mind as well, but the stereotype isn't Burlington. Never really has been Burlington. And this new group of police recruits is proof. We have diversity of background, of race, of national origin. We have diversity of sex, although improving that for me personally is a goal. Our sworn officer corps is currently 17% female, which is better than the national average of 12%, but we want to do better. We have two military veterans because there are skill sets and experiences that military service can impart that are tremendously valuable to policing. We have cops with degrees. We have cops with backgrounds and social work. We are striving to look more and more like the community that we serve and we're getting there. Of the 66 sworn officers we currently have, we are 17% female and 18% non-white. As the stories that you've just heard indicate, we are making inroads with communities that are important parts of our Burlington community. But the most important part of any of this is that our recruits are great people. Burlington wants and deserves great cops and we will not. We cannot compromise on those standards. Looking at these employees here today, all of them and their families, I'm confident that we haven't. We are in the midst of one of the most important periods this agency has ever known. It's a rebuilding effort that we have not experienced in more than half a century and all of you are part of that effort.  This is a high-stakes job. It is a high-stress job, but it is a highly rewarding job. Someone once told me that there are three phases of being a cop or any employee in public safety for that matter. In the first phase, you're just lucky to be here and the adventure is there. There's a sense that you can change the world. I can't believe they are paying me to do this, you say.  You know that there are real problems and if only people would recognize them, we could fix them together. They don't pay me enough for this, you might say, but you suit up anyway and you do the work. And by the third phase, there's a sense of immovability of problems that will never go away, of pushing against the sea. They can't pay me enough for this. I've been at this 18 years and I am nowhere near that third phase. I suit up every day and I feel lucky to be a part of this profession and this police department every day. I hope that you will feel that way with me. I'm almost done, I promise. There's a movie, Jerry Maguire, which doesn't seem like an old movie to me, although it's older than some of you and it ends with a quote that I like. I don't have all the answers. In life, to be honest, I have failed as much as I have succeeded, but I love my life, I love my wife, and I wish you my kind of success. It's a good movie if you haven't seen it. It is impossible to have a great life unless it's a meaningful life. And it is very difficult to have a meaningful life without meaningful work. I can't promise any of you a great life, but I can promise you a meaningful life because I can promise you meaningful work. This is meaningful work. There is very little work that is more meaningful than what you do. I'm here for it, and I am so glad to have all of you as new team members here for it, too. We are on an upswing. There is momentum for rebuilding. There is a better day ahead. And we can see this through. We can come out stronger, and we can ensure that our city stays safe and fair everywhere for everyone. Thank you all for being here today, and thank you for joining this department. So, everyone, there is food on the sides. There is mingling to be done. I would love to meet many of you, but our employees have something to do first, which is come up and sign your oaths and your sheets for your personnel files. So...


Hello in this lecture we're going to continue with the master budget part four if you haven't looked at the previous three parts take a look at those we'll be continuing in part four with the budgeted cost of goods manufactured and cost of goods sold. We will be able to at the end of this list components of the master budget. First a word from our sponsor well actually these are just items that we picked from the YouTube shopping affiliate program but that's actually good for you because these aren't things that were just given to us from some large corporation which we don't even use in exchange for us selling them to you these are things that we actually researched purchase and use ourselves. Bayer dynamic not sure if I said that right but this is the DT770 Pro 250 OHM studio reference closed back headphones I wear headphones basically every day for a large part of the day they are important to me therefore I've gone through many different kinds of headphones I've had these for some time and they've worked quite well they fit over my ears but I'm still able to put my glasses on under the headphones the headphones not pinching too tight on the glasses to give me a headache which is nice the quality of the patting is good and it has lasted for some time I've had these for some time now and they haven't gotten all torn up on me or anything like that I also like that I have a cord when I'm doing my recordings as opposed to a USB centered headphone because that frees up a USB port and I find the USB headphones to be less reliable they come with an audio jack that looks like this which is useful for me because that plugs into my audio interface however if you want to use the headphones for some other purpose I believe it's fairly easy to get a converter to other types of audio jacks if you would like a commercial free experience consider subscribing to our website at accounting instruction calm or accounting instruction dot think of it calm where we have many different courses you can purchase one at a time or have a subscription model giving you access to all the courses courses which are well organized have other resources like excel files and PDF files to download and no commercials compile budgeted cost of goods manufactured and then compile the budgeted cost of goods sold okay let's go through the list again what we the order in which we need to see the budget we're gonna do the sales budget first that's gonna be the first thing we need to do in order to do the production budget once that has been done then we can take a look at the direct materials budget the direct labor budget and the overhead budget as well as the capital expenditures we may need for that time period and the selling and administrative budget then we can do the cash budget and then we're gonna move on to basically the balance sheet and we are looking at calculations that will be needed in order for the cost of goods sold section in the balance sheet at this point so in order to create the balance sheet we need the cost of goods sold and now in order to have the cost of goods sold for a manufacturing company we're going to work on the cost of goods manufactured that's what we'll be taking a look at here then moving on to the balance sheet and income statement and statement of cash flows are the statements that could be done after that point in time all right then we're gonna go through that what we have done so far these are gonna be the budgets that we have done so far quick overviews because we will be jumping back to these in order to complete what we are going to do today cost of goods manufactured and cost of goods sold so we started off with the sales budget which looked like this we then did the production budget in step two then we did step three raw materials budget and then we did step for the direct labor budget and then we did the factory overhead budget the selling and expense budget and the general administrative budgets we have all those pieces now and we're gonna use those pieces going forward we then made the cash budget using many of those pieces now we're gonna move forward from that to go to our major financial statements at the bounty the income statement these statement of cash flows and we're going to use the next calculation in order to help us out with the income statement portion which will be the cost of goods manufactured so that we can use that to get the cost of goods sold so that we could use that on the income statement all right so here we have cost of goods manufactured we're gonna start off with the raw materials so the raw materials were pulling from the balance sheet from the prior period so this is the prior periods balance sheet here's the raw materials that we're gonna start with beginning raw materials will be of course the same as the Indian raw materials in the prior period so we can get that from the financials from the prior period then we have the raw materials we're gonna purchase how much are we gonna buy we figured that out earlier and we did that in the raw materials budget so we did this budget and we came out to the raw materials purchases here 611 474 and that's what we're gonna put right there so that's gonna be the purchases that we will be then making and then we're gonna have the less of the raw materials Indian inventory so this is going to be similar to kind of the cost of good sold calculation you'd see in a merchandising company we have the beginning balances plus the purchases minus the Indian balance and here we're gonna do this calculation to figure that out we could go to the raw materials budget we're jumping back up to step 3 raw materials budget we've got the 4,000 that's in units in the Indian and we have the $21 per unit so if we multiply those together we would come up with the 84,000 so now we're subtracting out the 84,000 so we're back to the budget of cost goods manufacturer where we had the beginning 98 5 plus the purchases 611 474 minus the 84,000 Indian balance and that would give us the direct materials used in the process being the 625 974 remember when we talk about the the manufacturing of inventory we're talking about direct materials direct labor and overhead this is the calculation we need to go through in order to get the amount of the direct material that it was actually used in this case then we're gonna take a look at the direct labor might be a little bit more straightforward we're gonna jump back to step 4 which is the direct labor budget and we'll take the number at the end of the budget for the total of the quarter 425 99 and that will be the direct labor numbers next piece we're gonna have the factory overhead so now we of course have the direct materials and now we have the direct labor next piece is the factory overhead we're gonna have the variable portion and the fixed portion we're gonna jump back to our budget for factory overhead in step 5 in order to get those two numbers so we have the variable portion here and the fixed portion so variable portion fixed portion 78 111 and 63,000 will give us the 78 111 and 63,000 for the factory overhead that will give us the total factory overhead of 141 111 so now we have our three components in the outer column that being the direct materials the direct labor and the factory overhead we will then of course add those three up we're gonna add this outer column up so we're adding the 625 975 plus 425 99 plus 141 111 giving us the 1,187 685 then we're gonna have the working process at the beginning there was none in this case but we're gonna go through these full calculation just to have it here then we got the total working process which is of course this and the zero giving us the same number and then we have the working process inventory ending again is zero in the case in this case here and that would give us the cost of goods manufactured so that's gonna be our calculation for the cost of goods manufactured we will then use that number the whole point of this is to use that number in the cost of goods sold calculation which will be needed on the income statement the budgeted income statement all right so we have the cost of goods sold now our familiar formula from all from our inventory type companies the merchandising companies still starts off with the beginning finished goods inventory but then instead of purchases as we would have if we just purchased inventory and sold it we're gonna put in the cost of goods manufactured because in this case we are manufacturing the goods and therefore we have to do that full calculation that we had just done the cost of goods manufacturing calculation in order to put this in place of where purchases would normally go if we were a merchandising company and that will give us the cost of goods available for sale so this would be the amount that would be available for sale if we were to sell everything for that time period and then we're gonna have a less the Indian goods inventory so in a book problem they would have to give you that number in real life we'd have to figure out what we're going to be the estimate for the Indian goods the finished goods inventory and that would give us the cost of goods sold so there we have the cost of goods sold number we can then move on to the final piece which is the balance sheet in the income statement cost goods sold of course being part of the budgeted income statement that we will need for the creation of that state


Socialism is when the government does stuff and it's more socialism the more stuff it does and if it does a real lot of stuff it's communism.


The Quran is not scientific. I'll give you one last shot. Take your turn right now to explain how the Quran is scientific or give up. Well, I'm trying to explain two points. It doesn't defy natural laws that are found in science. You're just saying it does, but that's your argument because it does. I think you said you'd give them time, Aaron. Go ahead. What does it give you a minute or two, Mohamed? I explained to you how the recital is proving that the world in front of you in a form of computer science. Everything is rendered by God.  We are obviously creating it when it comes to computers, the computers being programmed. Who programmed the world around us? Do you have any more presuppositional fallacies?


ord of increased numbers of staff, increased numbers of front-line staff, increased investment that we have a clear plan for the NHS, and we will continue to engage with the population. Opposition needs to understand that it needs to have its facts right before it comes and stands hand in this chamber. I now call on Colin Smyth to wind up the debate. Around nine minutes, please, Mr Smyth, but no later than one minute to five. Thank you very much, Presiding Officer. I refer members to my register of interests, which shows that I was employed by Parkinson's UK when I was elected in May, although disemployment has ceased now. In today's debate, we have heard the voices of thousands of concerned families right across Scotland. Member after member has stood up for their constituents and sent a very clear message to the Scottish Government. It is time to listen. We heard the voices of people in West Dunbartonshire when Jackie Baillie spoke passionately on their behalf to expose the attempt to cut by stealth maternity services at the Vale of Leven hospital. We heard the voices of people in Renfisher and in Inverclyde when Neil Bibby spoke up for his constituents and continued his fight to save the children's ward at the Royal Alexandra hospital and maternity services at Inverclyde hospital. We heard the voices of people in Lanarkshire when Elaine Smyth once again championed Monkland hospital, highlighting community concerns over plans to act inpatient orthopedics at Monkland. We heard the voices of people in Glasgow when Anas Sarwar spoke of the impact on the availability of care for some of our older, most vulnerable residents if the closure of Lightburn hospital goes ahead. However, what we also heard in this debate this afternoon is the fact that those concerns cut across party lines. It was not just Labour members who spoke passionately about their communities. Donald Campbell, Brian Whittle and Alex Cole-Hamilton rightly asked why the cabinet secretary does not even seem to have yet a view on whether the plans before us today are major service changes. Daniel Johnson, Ash Denham and Miles Briggs raised concerns on behalf of their constituents over plans to centralise cleff pallid services away from Edinburgh. Ross Greer rightly highlighted the concerns of his west of Scotland constituents over the lack of public engagement and the plan changes in his area. It is clear that the concerns that are raised in the chamber today unite members across party lines, as Anas Sarwar called for. More importantly, it is clear that those concerns represent the views of a growing number of people in the communities that we are here to represent. Earlier today, along with a number of members, I had the pleasure of meeting representatives from the No Campaign, the Royal Alexander hospital, the saver services campaign at the Vale of Leven hospital, the campaign against the downgrading of the centre for integrative care at Gatnaval, the cleff services campaign and those campaigns to protect services at Monklands, and the Save the Lightburn hospital campaign. Gerry McCann, the chair of the East Glasgow Parkinson's support group, told me how the closure of Lightburn would impact on people with Parkinson's. A condition that I know is so debilitating for those who live with it every day, but also how that closure would impact on those with heart failure, dementia and those who have suffered strokes—some of the frailest people in our area with some of the poorest health in Scotland. He told me what the campaign led against the closure of Lightburn in 2011, but he cannot understand why the proposed closure of the last inpatient facility in the east end of Glasgow in 2011 was deemed a major service change then, but so far not now, even though the evidence of a major change is already clear. Those campaigners took the time to come to Parliament today to share their stories with us, and what a disgrace then that the wording of the SNP amendment before members today pretends those communities and those concerns do not exist. Like a scene from George Orwell's 1984, the cabinet secretary's new speak amendment airbrushes out any reference whatsoever to the word concerns. It does not even mention the services that we are here to debate today. I can tell the cabinet secretary that those communities are concerns, and they want this Government to face up to its responsibilities. As several members have highlighted, and as it says clearly in the Scottish Health Council's guidance, the decision on whether a service change should be regarded as major rests with Scottish ministers. I know that the proposals that we are debating today are major service changes. The patients' groups here today know that they are major service changes, so as Neil Bibby asks, it would be good to know when the cabinet secretary will take the decision and whether she will take the decision on those services. That is the least the Scottish Government needs to do, because ultimately the reason for many of those plans being considered is, as Jeremy Balfour highlighted, a direct result of the funding challenges facing health boards today. When I made my first speech on health in this chamber in June, I said that we needed to have an honest debate about the future funding of the NHS. We all accept that we have an ageing population and an increased number of people with complex care needs. Despite a growing demand for services, local health boards are still being hit by significant health savings targets that cannot be achieved without impacting on services. This year, my local health board, NHS Dumfries and Galloway, has to make so-called savings of £30 million. Greater Glasgow and Clyde is £69 million. Lanarkshire is £45 million. Those cuts are driving the changes that we are debating here today. They come at a time when the NHS is struggling to recruit and retain staff, exasperated by a number of unfilled trainee and specialist posts. One in four of our GP practices report a vacancy, and we have a ticking time bomb of GPs queuing up to retire. In my own health board area in Dumfries and Galloway, the number of GPs has fallen from 134 in 2012 to 118 in 2016. Just today, I received a letter from NHS Dumfries and Galloway highlighting the fact that they cannot recruit two out of three GPs needed to maintain the high-street GP practice in Moffat. Those vacancies will be covered by locums in the short term, and then the NHS plans to merge practices and close down their outreach surgeries held in the villages of One Lockhead and Crawford to manage that crisis on the GP recruitment. As the letter says, there are an increasing number of GP practices that are simply unable to continue to provide services. The Royal College of GPs has predicted that by 2020, Scotland will have a shortfall of 830 GPs just to return to 2009 levels. Cabinet Secretary, if that is not a GP crisis, then I certainly do not know what it is. It is not just in GP numbers that we have that crisis. There are more than 350 consultant vacancies with nearly half vacant for more than six months. Two and a half thousand nursing and midwifery vacancies include more than 300 mental health nurse posts unfilled. The consequence of high vacancy rates and training posts going unfilled across the NHS is an increase in the burdens on existing medical staff, adding to an already unsustainable workload and, as we have heard today, the closure of facilities across Scotland. Despite that, the SNP put forward an amendment that, after 10 years on powers, simply says, there is no problem here, nothing to see here, simply move on. It is an amendment that treats communities with content by failing to even acknowledge that there are local concerns right across Scotland. It is an amendment that even fails to mention the very services that we are debating today, with many of the SNP members who represent the areas that are affected posted missing and SNP members from as far away as they can get drafted in to talk about anything other than the motion that is before the members today. However, I would simply say this to members in the chamber. It is the motion that we will be voting on today, the communities and the areas that are mentioned in that motion that you will have to make a decision on today. I have also mentioned, cabinet secretary, the areas that are covered in the motion, unlike your amendment. I would urge members across the chamber to stand up for the communities that they represent, recognise the concerns of those communities and support the motion before us today. That concludes our debate on protect local energy services. The next item of business is consideration— Point of order, Rhoda Grant. Could I ask the Presiding Officer how many members had requested to speak in this afternoon's debate and were not called? Thank you for that point of order, Ms Grant. I will find out and I will return to you after decision time. It is not a point of order, but I will find out from Ms Grant. The next item of business is consideration of business motion 1737 in the name of Joe Fitzpatrick on behalf of the parliamentary bureau setting of the business programme. Members will be aware that a new business motion has been lodged to accommodate a finance committee debate next week. I would ask any member who wishes to speak against the motion to press their request-to-speak button now. I call on Joe Fitzpatrick to move motion number 1737. Formally moved. Thank you. No member has asked to speak against the motion. I will put the question to the chamber. The question is that motion 1737 in the name of Joe Fitzpatrick be agreed. Are we all agreed? We are all agreed. The next item of business is consideration of four parliamentary bureau motions. I ask Joe Fitzpatrick to move on block motion 1691 on the variation of standing orders and motions 1694, 1695 and 1696 on the approval of SSIs. Moved on block. Those questions will be put at decision time to which we now come. There are three questions to be put as a result of today's business. The first question is that amendment 1677.1 in the name of Shona Robison, which seeks to amend motion number 1677 in the name of Anas Sarwar on protect local NHS services, be agreed. Are we all agreed? We are not agreed. Parliament will move to a vote and members may cast their votes now. The result of the vote on amendment number 1677.1 in the name of Shona Robison is as follows. Yes, 62, no, 64. There were no abstentions. The amendment is therefore not agreed. The next question is that motion 1677 in the name of Anas Sarwar on protect local NHS services, be agreed. Are we all agreed? We are not agreed. We should move to a vote and members may cast their votes now. The result of the vote on motion number 1677 in the name of Anas Sarwar is yes, 64. No, 0. There were 62 abstentions. The motion is therefore agreed. Any points of order will be after decision time. I propose to ask a single question on parliamentary bureau motions 1691, 1694, 1695 and 1696. If any member objects to a single question being put, please say so now. I therefore put the question that the four motions be agreed. Are we all agreed? We are all agreed. I seek your clarification, Presiding Officer. Today, Parliament has clearly stated its will that the proposed NHS service changes and downgrades should be called in for ministerial decision. Will the health secretary then take this opportunity to say that she will accept the will of Parliament, recognise the mandate that she has been given and call on these changes to NHS services? It is a point for the Government that the Government can respond at its own time. If it is a point through the chair for me to respond, resolutions of the Parliament are not binding. If the Government wishes to respond an act in the will of Parliament, that is up to the Government. That is not a question for the Government to respond to on the member to not through the chair, please. That concludes decision time. We move now to Members' Business. If we can change seats, please.


Hey guys, welcome back to another vegan day of eating and I love starting my day With some lemon water, but first we just have to take a look at our Shrine to dr. Michael Gregor. He is just such an inspiration for me every day to follow the vegan diet now what I like doing with the lemon is I add a little bit of Truvia just a natural sweetener just to make sure that I feel like my pancreas is failing me first thing in the morning and If you guys aren't drinking lemon water, you have no idea what you're missing It's so cleansing and it alkalizes the blood. It detoxes the body It just helps get everything going for the day and it tastes so good. Oh my god It's amazing. Okay guys, so I am starving and I always get my days started with some Dato raid just some really good natural sugars to get the energy flowing and I also add some dirt from my backyard because B12 is actually in the soil and the only reason people need to consume animal products for B12 is because there's just not enough dirt on our food right now like our ancestors used to eat So I just add a little bit of dirt to my data raid for the B12 So I just add some water And then I put my dates in and I mean dates usually have a lot of bugs in them but that's okay because We didn't actually mean to harm them or eat them And I'm just getting a little bit of dirt for the B12 What I like so much about this data raid is that it comes out the exact same way in the toilet than when I drink it It's really really interesting. It's like our bodies are just meant to have this type of color food in our diet it's so good guys and that dirt gives it this really really earthy flavor and after I drink about 400 calories of pure sugar and feel like I'm ready to run a marathon I just like going and sitting at my computer and editing videos for like an hour or two so it's been like half an hour and I just need to have a little something to keep my blood sugar fluctuating up and down and I know it's winter outside and there's nothing really growing out there right now but thankfully I had this apple flown halfway across the country and Don't let anyone ever tell you that there's something wrong with natural sugar like fruit is perfectly healthy You can have as much of it as you'd like plus. It's so pretty and vibrant Hey guys, this is my first workout of the day and Even though the vegan diet has me spending more time on the toilet. I find it's great I just bring my laptop down here and I edit videos I can also catch up on my emails on my phone really easily not only that my bowel movements are just like so smooth and I have to wipe so little now Okay, guys, so it's been an hour and I am so hungry I'm gonna show you guys how to make this amazing smoothie bowl that I always crave I Think it might be because I'm anemic and I'm always craving cold things But I think it's more likely that it's just so like refreshing and fruity and Amazing that I just love it so much. So first we need a tropical fruit medley because Fruit only grows in certain climates and certain periods of the year as well as only in very specific parts of the world So we had to have this shipped across the world in a plastic bag So we could consume it, but it's definitely better for yourself and the environment than consuming Local animal products. That's for sure. So let's put some of this in our blender Okay, and now I have some coconut milk because I'm plant-based and Cow milk is for baby cows. Just like coconut milk is actually supposed to Fertilize the seed of the coconut tree, but that doesn't matter because we're plant-based Oh my god guys, look at how thick and amazing this is. I'm so excited Okay, now just so the birds can kind of scavenge my poop after I eat this I have a bunch of Things I like putting on top because it's colorful and pretty so here I have some pumpkin seeds and Here I have oh Here I have some Brazil nuts. These are just great for your selenium So I usually just have these on the side just one Brazil nut Then I like putting some sunflower seeds on as well and here have some cranberries That are sweetened with just like natural brown sugar, but that's okay because it's natural sugars Then here I have some chia seeds. I gotta get my omega-3's in I mean Even though they're seeds and they're not meant to be digested I think it's a great source of omega-3 in the diet and just for some more added omega-3's here I have some golden flax seeds and the reason I like golden flax seeds is because I can see it in my poop Better and if I want to feed it to the birds and they want to scavenge it They can see the the golden flax seed really well. Oh, just ignore all that plastic guys. It's totally fine It's only going in the ocean.  It's totally worth it. Oh The guys this is so this is so amazing. I can't I can't recommend this enough. I just love these smoothie bowls so much Okay guys, it's been like half an hour, but I was just craving this so much these coconut yogurt snacks They are so good as long as you don't read the ingredients and how much sugars in them It seems like they're amazing because they're plant-based and these are only like $3 each so I only spend about a quarter of my boyfriend's paycheck on Grocery shopping every week. Oh my god guys. This is so amazing. I Can't like tell you guys I can't tell you how amazing these are they are so Delicious and if you guys want to buy these I have a discount code you can use just use Frankie vegan at checkout Hey guys, this is my second workout on the toilet today and I've been thinking about getting like the day and a squad of potty I don't know how many new vegans like where you guys get your toilet paper, but it's really Taking a dent in the monthly budget that I'm doing so I'm trying to figure out a solution So let me know what you guys do. Oh my god I almost killed my boyfriend when I got home Because I totally thought he was making lunch and I am just Starving and there's nothing to eat. So I'm just gonna show you guys how to make a quick salad Okay, so I just have this baby spring max and it was only shipped to New York from Mexico So that's only halfway across the country. That's totally better To buy these plastic packaged products at Whole Foods then to go to your local markets and just buy Sustainably raised animal food. I mean, why would anyone do that? I mean why not be plant-based? Okay? So my favorite dressing it's interesting because I also use this as pasta sauce and pretty much every other sauce I make is made out of cashews So we just put some cashews and water and I just like using coconut aminos. They're nice and sweet and salty And I just add of course a little bit of garlic powder and just a little bit of onion powder And oh my god, if you guys haven't had this dressing, it's like so amazing I mean even though cashews aren't raw because In their raw state cashews are literally Toxics to eat and then we have to irradiate them before we get in the country Not to mention they're picked by pretty much slave laborers, but that's perfectly okay because cashews are vegan Oh, I forgot to tell you guys make sure to soak your cashews in water For a couple days usually want to swap out the water, but the reason I haven't been really consuming cashews lately is because The well water supply that we use locally has been going dry Maybe because we've just been using so much water to soak all of these grains But I really don't think that's it. So make sure to soak your grains to reduce the phytic acid content totally ignoring all the other inflammatory aspects of high omega-6 nuts and seeds So ever since I found out about how they harvest wheat and how many Rodents and animals and baby deer die in the harvesters. I've been avoiding pasta but Don't they spray all these plant-based crops with all these herbicides that kill millions and millions of insects But you know who cares about insects. They're ugly anyway Hey guys, this is my third work out on the toilet and with the higher influx of waste into my septic tank I've actually been able to supply the local farmers co-op with enough fertilizers So hopefully this spring I'll be buying a lot more of my vegetables from the local farmers market And they'll be completely vegan because we're using our own poop to fertilize. I think it's great I think it's a really sustainable way To grow your vegetables locally. Okay guys, I'm gonna make a really quick easy and nutritious It's so healthy and colorful vegan stir-fry and all we have to do is chop these 15 vegetables So I will see you guys in about two days and then we'll make the stir-fry. I Just love carrots and sweet potatoes so much. They're so high in vitamin A Even though it's excreted through my skin and makes me completely orange. My body is definitely absorbing all the carotene guys, I just love mushrooms so much. They're just so meaty and Delicious that they just add so much to any dish So guys make sure to never cook with oil never use fat only use water to cook with because Even though fat and protein are the only required macro nutrients It's way more natural to have 15 different vegetables out of season than it is to cook your Veggies and starches in a little bit of fat. You can season this with whatever you like But I like using onion powder Garlic powder as well as coconut aminos and you're definitely not a vegan if you don't put these into every single sautee recipe you make Okay, guys, so there's our stir-fry with warm fall Flavors and to me. This is just so comforting and There's so much protein in here in the mushrooms and for those of you that think this is a lot of food I know I only have to go to the bathroom about two times after I eat this. So it's not that big of a deal Mmm. Oh my god. This is so good. You guys have to try this. It's amazing Okay, guys, so it's been like an hour since dinner But I just need to indulge in something sweet and I really love making like banana ice cream It's so yummy and natural and I use these organic bananas I mean even though they've been Transformed by modern agriculture and they no longer have seeds and there are much higher yielding Chloric fruit than we would ever see in nature. It's totally natural because there's an organic label on the bananas So all we need is our blender with a little bit of water And I just put in a banana. I like two bananas at once Okay, guys, and then we're just gonna add some natural cane sugar You know just because those ripe bananas weren't sweet enough and don't let anyone tell you that cane sugar isn't natural Okay, so we're just gonna blend this up Then we're gonna add some ice. I mean, you know in these tropical climates where fruit was plentiful There would have been plenty of ice and blenders to make ice cream, right? There it is guys my banana ice cream and it's so amazing guys Just bananas sugar and ice and it's better than ice cream. Oh My god, it's so good Hey guys, I was gonna go use the bathroom again for my fourth workout But I actually have to call the plumber and we actually have him on the payroll now for the company So we get to write off a few hundred a month in plumbing expenses So it's not too big of a deal because we fit it into our budget I forgot to show you guys one thing. I just love but before I go to bed I just have to have a little bit of dark chocolate and It's completely like raw organic fair trade. It's amazing. I mean Even though chocolate is like super high-end histamines It ferments at a higher temperature than run naturally Since it's organic and fair trade and dark chocolate. It's got to be good for you, right? It's completely plant-based I mean why not and I just have to have my chocolate