Hi, I'm Geeky Tim and this is Ricantha Also known as Mike and Tim, and I'll let you guess which one's which Okay, so we're gonna talk about making of Pi Wars Hopefully if we've got some sound on the laptop, this will work. Hopefully. Do we have sound on the laptop by the way? Yeah, but Oh, press the wrong button Have we got sound on the laptop? Sorry for that early Bear with us Well, then you luck this will work if it doesn't I've talked over it. No, it doesn't I'll make it work because I like the music It's a good job to test this beforehand, isn't it? Yeah, okay We want sound settings. Don't we and if this doesn't work, we'll talk over it Okay, so Mike and I Started fairly near the beginning of when the Raspberry Pi came out. We started Cam Jam, which is the Cambridge Raspberry Jam We're both both IT people are working on performance architect. I work in the forms of computer systems Mike's a web developer and The Raspberry Pi came out and it just loved the idea of it and we wanted to get people Interested in it had young kids at the time and I wanted them to be interested in it or not. But anyway Mike Yes, so we set up Cam Jam and soon afterwards We started getting bigger in terms of the jam we moved to a new venue and we started getting about 180 people each time and Tim said to me Do we need to do we need to do something else? so He said to me do you like robot wars? And I said of course I like robot wars and He said could we do something like that with the Raspberry Pi? However, because people are gonna make we're aiming a lot mainly at children But also adults, but we didn't want them to be destructive. So we had to came up come up with a different format and So we Started thinking about it Getting ourselves some experience in the Raspberry Pi we started doing some workshops at the jams and I Knew absolutely nothing about electronics at the time. So I decided Well, we decided to do some workshops and then we were asked to actually bring out the etiquette So we did came up with etiquette one etiquette two which is for the sensors and Educate three which is our robot We don't actually make any money out of this This is all simply to fund the events we run which is Pi Wars and Cam Jam So Yeah, I mean We put around the idea of of of Pi Wars or we had didn't have a name at the time and people said yeah Yeah, I'd like to do it. So we thought okay. Well put a money where our mouth is and we'd run one So we hit 2014 now our jams at that time were Running at the Institute of Astronomy in Cambridge and we thought well We're not gonna muck about trying to find a different venue So we'll just stay there and we'll try and do it on a small scale to start with So we came up with the idea of seven challenge courses And then Tim Yes, it was seven and the seven wells because we went around the venue look around and said right make fit one there And there one there when they came out to seven And then we thought oh we've got seven courses. We've actually got to build the things now So Tim through his collection of traditional tools at it Yes, and we came up with the following courses. We started out with a line follower I mean this is line follower is the typical robot event that autonomous event that people start with simply use a Detect for light and dark and follow the dark and we wanted a mixture of autonomous and remote controlled Challenges because we wanted people to be able to create a robot that could do both types of challenges Another one we came up with was called proximity alert where you use the distance sensor And you had to get as close to the wall as possible and we thought okay people will get sort of 10 centimeters and Yeah, and then our judge said okay. I'll bring my digital callipers along and they were needed and we no need it We had another autonomous event by the way. Yeah, we had robot golf which was a remote controlled one And we had the straight line speed test which has stood the test of time. We're still doing it that was either autonomous or Remote controlled you got more points if you did it autonomously. So it's a seven meter track The three-point turn was an autonomous event You had to basically drive up to the lines back up Turn and return to the same square. So if you can see it on the right-hand side There's a little green box. They had to return to so this was to test maneuverability and controllability of the the robot and then we had The only hopefully less destructive robot-on-robot event which was sumo Which was a bit of a miscalculation at the time because the first one was a an enormous playmobile Pirate ship against the smallest robot in the competition by Brian We also wanted to have an obstacle course in there just just to have additional challenges this was remote controlled as well So we just had various Mini-obstacles for people to be able to get over and if anybody who here remembers the first season of Robot Wars the one with Jeremy Clarkson That had the element of an obstacle course at the beginning of it Then we came to our first mistake. Oh Yes, that was horrible. Um, yeah, I mean I've been a performance Engineer I like to things to work well and to look good and to have good quality So I thought yeah, we'll have code quality. I then spent all day. I mean all day On the day missing all the events and actually looking at everybody's code and giving them a mark on various categories And that's big mistake big mistake We also then made our second mistake Which was to leave all the totting up of the scores until the prize giving which ran to about two and a half hours I seem to remember the first one. Yeah, it was all manual then. Yeah Yeah, we managed to pick up some sponsors and we had prizes and that was that was terrific because we we reached out to the The pie business community and said can we have some free stuff and a lot of them said yes So at the end of that event we said Would you want to do another one hoping they'd say no and a big raw went up. Yes. Yes, you've got to have another one. So Yeah, okay. So that was December 2014. We decided to the next one in December 2015 and by that time Mike and I had run the third birthday party for the Raspberry Pi Foundation and We'd used the William Gates building got to know the people there and it's a much better building much bigger for what we needed And they said yes, we can run pie balls there By this time Tim had acquired a 3d printer Which meant that we could do a lot more intricate stuff with the courses and We also realized that the courses look pretty dull the first year. So we just added a lot of paint a lot of paint We change we changed some challenges. We kept others We kept the chat the obstacle course, but painted it and changed the challenges We had skittles Now that was pretty much how we expected skittles to go until this robot came along That was spinning something like 70 miles an hour apparently they had to put Kevlar string around the tires of the the spinny thing because they kept flying apart and that actually got us Gave us our first glimpse of how And Imaginative and how much engineering goes into these tiny robots for this event Just exactly what we were were hoping Then we had our line follower course and we thought this would be fantastic. We're gonna print it on vinyl Doesn't work it sort of worked until you had a wide array of line followers, and then it picked up all the green on the side This is one of our competitors Dave pride trying to get his robot just to follow a line We kept the three-point term because as you work quite well This is metabot showing off the cheers went on for some time We also changed our robot versus robots challenge to something called pine noon Well, you may have seen about That was obnoxious music And out of that has come micro pine noon, which is run by Brian here and a few other make spaces and jams The reason for pine noon is that the sumo big robot little robot don't fight well together So we wanted something less destructive and a little more even so they have a basically have a balloon on them And a pin and they're gonna put it and an emf camp this year Brian's brought along his mega pie known, which is Significantly bigger and at the end Brian just wants to say something right at the end of the talk because there's competition going on In 2007. Oh, yes We skipped a year because we suddenly realized that December was just about the worst time you could possibly pick for schools Yeah, because we wanted and one of the main reasons for doing it and one of the main reasons for their archery pie is for schools for education and We weren't getting as many schools in as we wanted. We had one or two not brilliant. So we Looked at the dates and said we're actually from September to December not enough time. It's not enough time for most people. So Yeah, we changed it to to to April. So hence why 2016 wasn't there 2017 and We had so many applications we were actually able to split it into two days Saturday was the schools and Sunday was beginners intermediate and advanced robots Previous years the first year we had done it on cost Split the robots on cost. So you've got those below 70 pounds 75 pounds and above 75 pounds that was hard to judge a bit hard to judge second year was on size and Yeah, it was okay, but looking at the Robots and the competitors it was clear that a different system was needed and we came up with this By this time Tim had acquired his shed. Now when I say shed It's not quite accurate. It's a heart. It's a log cabin and it also acquired just snuck into the corner a laser cutter Yeah, yeah, well I bought the late had by the hot eight as I call it Because of the laser cutter it was so big couldn't fit anywhere else. So that's where I do a lot of my work. So 2017 we did a lot of laser cutting But you still kept going on the traditional tools. Yep. This is my substitute We decided just to change the challenges again, and we count the minimal maze which was autonomous Now that is one of the only ones that got round complete. It is actually much harder than you expect To do that because you don't know the surface when you you start off. Yes, we've got the colors, but yeah It was hard. We also added a challenge called slightly deranged golf Which we actually got some astroturf for which was which was quite fun Yes, and that's also the course that I broke my ribs on by falling over on it So you can see all it was was a horseshoe But you've got penalties for going in the sand and in the water and you had to get it past this windmill at the end We kept the line follower based on a fairly reasonable design we thought Yeah, we got it specially printed and we thought well, okay, we'll go for Matt see whether that works and No, it didn't again Because we changed venues we were able to have a obstacle course that was much larger So we doubled the size and Change and changed all the obstacles We inherited a well not inherited We had made for us a turntable by a pie borg and mod my pie, which is fantastic many thanks to them And we also acquired a wonderful head judge Dr. Lucy Rogers This was actually She had started robot wars by then and she kindly Said yes to when we asked her to judge for us So we've got to know her in the meantime because we were doing some other events and got to know her So it was wonderful to get her along as they had to judge We managed to pick up even more sponsors And we needed them because we had the two days to cover for prizes and that sort of thing And we had trophies made 3d printed by Tim and they were they were terribly cute in person They're most mind-bogglingly cute and Then we came to last no not last year this year this year this year 2018 so that's the fourth year. We've been doing it We changed out the challenges again just a few of them And we included the duck shoot and we thought okay We'll provide balls for people to roll towards the targets But what if they could add a tax and an attachment to better shoot the targets And that's what some people did and nerf guns were really popular I'd very good We wanted to eat each year. We do try and change the challenges But we saw the that the robots were getting much better.  It's fair to say There's one got very very lucky this is one of the best runs of the day slightly sped up and Yeah, I mean they yes That's open CV most of them using a lot of them not all of them But it yeah an extra challenge and we hope to go can continue that way Re-designing the obstacle course. No, we didn't actually put those lines around there. There was one competitor last year Who decided that he wanted to do everything autonomously? Not just the autonomous events. So he followed that line. I think he did pretty well, didn't he? Yeah, I can't remember how she how well he did on this But it was quite interesting watching them put the line down and getting closer and closer to the time when they actually had to go We had some help with this one this year We had a block-moving puzzle challenge that Brian Cortiles kindly did for us I think this is Billy doing this one. It's the one that's running on the floor here Brian's son Billy piloting the robot around the course and you notice that rock paper scissors there We added it a lot the year before and thinking I can't think of what to put in there Let's put something simple. Yeah, it wasn't a lot of robots got stuck on the paper Surprisingly for pine moon. We added a pyramid in the center with some pins It's just to make it extra difficult and we also thought with pins We really ought to put walls on it. We didn't the first year and then we suddenly thought Yes, and also because we had this Autonomous robot that was doing everything autonomously. We thought the chances are it's just going to go Set up in the distance and also it helped him not get confused by the color. So I We put that on for him. This was the final We added three balloons this time just to make it slightly more difficult for everybody And now we come to next year next year. Yes, we've Crazily said we'll do another one. Um, it was about two months after the last one and we thought no, no never again never again, but Yeah, yeah, we're doing it again. So 2019 next year is the anniversary of the first landing on the moon and So we're going to celebrate that with a theme this year. So it's Space theme basically we've got the Hubble telescope nebula challenge over the rainbow asteroid field which is a maze totally different from last year's Blast of which is the straight each line speed course Very ish. Yes. I'm pine on again Space invaders That's are we saying what that was? Yeah, I think we are okay That's basically duck shoot, but it's not ducks this time because you don't have ducks in space not often anyway Spirit of curiosity that is going to be where you drive from one side of the course pickups Samples and drive it back to the base so that you can deliver them back to the earth over a variety of terrain Which we've yet to build so that could be yes And the final one is the Apollo 13 obstacle course Which will again feature complete some new obstacles some existing ones and we've got ideas on that. Yeah Haven't built them yet. So 2019 Will be the 30th and 31st of March in Cambridge the closing date for applications because everybody has to apply in order to get into the competition and then we Look at how many we've got and try and figure out which ones have got the best chance of succeeding and actually getting to the competition now last year we had about 150 applications for 76 places Which meant we did have to actually Disappoint a lot of teams Disappoint even some teams that have competed previously. It's just a shame, but we have to bring in continue to bring in new teams at the bottom doing the beginners and new schools Simply because we we want to spread it. We don't want to just keep it to the same people every time so We do need you to apply need you to a think think about applying You've got until as you can see there until the end of March to actually No, no, no not to fly but to actually compete so you've got a while to make a bit of play before that You don't have to come have your design now You just have to say right what you thinking of doing how you're gonna do it your team make up that sort of thing Whether you're a beginner intermediate advanced or a school And we've committed to reading absolutely everything on your application form every single one no matter how long it is and Yeah, the more information the better there may be beer involved on that night just a little So that's it for the presentation really If you want to find out more come and speak to us afterwards We've got some leaflets to give you just to remind you or go to the website, which is pywars.org Have we got time for any questions? Has anybody got any questions? No No in that case. Oh, we have got one Hi, um, I got a lot of questions. I normally mentor kids to learn about robotics and stuff So what about I mean the kids gonna enter five words for example. What about mentoring? Yes, we have on the application form. There's a tick box for yes I need some mentoring and yes I can be a mentor and then it's a case of matching up trying to match up geographically where you can Whereabouts are you from? Cambridge. Oh, it's excellent in that case. It shouldn't be a problem because we have quite a few from Cambridge Anymore was there one over here? No, just waving. Okay Okay, then I think Brian wanted to say something. He's running the mega pine moon today with some very large robots that he's built so Mega pine known is over by the where the blacksmith this It's free to play and we'd be starting at about 3 30 Welcome to come along and have a go at some driving some large robots. So, thank you Thank you very much


Hi, and we're here at EFA. Hi, so who are you? I'm Markus from Tbilink. And what is this? This is the Deco X60, this is a combination of Wi-Fi 6 and the mesh system. So it's using the new Wi-Fi 6, which is an important new Wi-Fi solution? That's right. That's the new Wi-Fi speed coming in the next month. And this is a combination of Wi-Fi 6 and the mesh system. So Wi-Fi 6 is fast? Wi-Fi 6 is, you can say it's a little faster than Wi-Fi 5. Three times faster? Yeah. Well, 10 gigabits. Up to. How fast does it get, maximum? It's depending on the product. I mean, here you can have up to 3000, but we also have like a Wi-Fi 6 super machine with AX11000. So what's inside here? So this is more about for gaming, for gamers or so. Lots of LAN ports. Lots of ports. Crazy design. Very strong signal. Yeah. So this is the fast machine that we have here at the booth. It's called the Archer AX11000. And so Wi-Fi 6 has these kinds of spectrum going on. Right. Quad-core CPU. Is it an ARM CPU? Maybe. I don't know. Yeah. And this is a smaller one. This is also an AX router. There's an Intel logo. Right. There's an Intel chip inside. Maybe it's a Puma or something like that. I'm not sure. Also Rager, a fast one. This is similar to this. So this is the Deco X20. This is a bit smaller. The smaller sister of the Deco X60, but quite the same product. This is mesh? This is also mesh? Also mesh. Alright. Different kind of mesh or? No. Just the same. So you can have more than two? Yeah. You can put up to five pieces. So if you've got a big house, you can put five pieces in the house and you have Wi-Fi everywhere. Let's check some of the other stuff right here. You have some other, is this also mesh kind of products? This is our mesh products, right? So for example, this is a, Deco is called our mesh systems to your TP-Link. So this is a Deco P9. The P standing for power line. So if you have a house with big walls or you want to have Wi-Fi in your basement, you can use power line to transform the signal through your power wire. I think I have, I use a TP-Link power line. I think I use something similar to this, but maybe a smaller version of this. So you have some good power line products in the market. We have definitely, yeah. Maybe you can have one without the plug here. We have it also there. So this is only that you're not losing any plug at home. So you put it in and you can use it again. But power line introduces latency a little bit, no? And the connections or you don't talk so much about latency. I guess, yeah, no problem. I don't think there's, maybe there is. And over here you're doing... This is our small, smart home section. So for example, this is a Wi-Fi bulb. So actually it doesn't look like a Wi-Fi bulb. It looks like a normal standard bulb. But you can operate it with the app. You can dim it, you can say, you go on at 8 and go off at 10 or whatever. The bulb itself. It's this Wi-Fi. Yes. You can manage it via app. Or you can let Alexa manage it or Google Assistant. Nice. So Alexa put it on the line. You also have some smart, smart, I think I might, I think I have the... Might be. This is a different version. Yeah, this is a... Very affordable smart plugs. Right. That work with Google and Amazon. And Amazon. Right. Nice. And sometimes you can... You can strike here if you want to add some fancy things at your home you can use a Wi-Fi. And do you do some of the good smart cameras? What are those? Security? This is a security camera. This is from outside, the KC200. You can put it outside. This is your 3.5 for the inside. So different price categories. Is it affordable? Good price. Yeah, under 100 Euro. Nice. Alright. So that's a lot of interesting products. This is our network product, our smart home product. If you want to see our new smartphone, we got one new smartphone. Let's go over there. Oh, just for a second while we walk here. You're doing all this kind of stuff also. This is more the B2B sector. So I don't think that this is something for home. STP Link, where's the headquarters? In Shenzhen. Shenzhen. So is it Shenzhen networking company? Founded in 1996. So this is the CX20. Oh, this is a new product. So this is a quite interesting, well designed product. For very affordable price, it's only 140 Euro. Nice. So the color is purple. Hopefully you can see it on the video. Yeah. And it's a X20, it's called? It's X20, it's brand new. It's now shipped. What's the CPU here? Oh, you can maybe check it here. It says here, so it's quad core 4GAM. So powerful, maybe a Type-C. And you have a smaller version also? We got also smaller version, but this is a highlight product. So for instance the C7 Lite is only 70 or 80 Euro.


Hello everyone. Today we are discussing about educational partnership. What is partnership? Partnership is an agreement where two or more people or group of people work together towards mutual goals. It can be formal or informal. Two or more parties come together for the common good of any institute. We call this an educational partnership. Educational partnership can be done with school, colleges or universities. To enhance the academic achievement, student learning, and talk about the quality based education, we collaborate with these institutes. The main aim to ensure the quality based education. Educational partnership as a form of communication, cooperation and collaboration in child's sport in the educational process gives options, decisions and educational activities among educational factors. By the cooperation, educational partnership with educational agencies or any educational institutions, every member moves towards growth. And collaboration is an educational partnership is a top priority, which aims to increase the quality of education. Collaboration between school, community and with any other agencies require effective communication. A unit of requirements and actions in the child's interest. Partners can include anyone who is interested in enriching educational experiences for students, teachers, schools and the community. To encourage lifelong learning among students, the center has three main goals. The first one is generating, analyzing and sharing successful collaboration strategies. Second to improve the instruction of instructors and educator training projects to encourage more community involvement. And the last, but not the least, leading exploration on local area organizations and best practices. Wikipedia partnership in education is a great opportunity to teach students. It is essential in 21st century skills that most will use in their careers and personal lives. Wikipedia is a valuable public resource and in the classroom environment, students learn how to contribute to it and how to use it properly. Educators can use Wikipedia, help students to learn how to conduct research and distinguish fact from fiction. Wikipedia is the most visited website in the world with more than 14 million articles assessed every month. Wikimedia foundation helps teachers, students of all ages to assess and use a full potential of Wikimedia projects for their learning objectives. The key pillars are promoting knowledge, equity, teaching 21st century skills and reading Wikipedia in the classroom. Reading Wikipedia is the most effective project from all the projects of Wikipedia, where we organize training programs, workshops, seminars and conferences. And in this curriculum, we talk about the teacher training program, which help both educators and students to develop vital media and information literacy skills for the 21st century. It includes how the information is produced, how to assess and evaluate the content available freely online and how to understand biases and knowledge gaps in the information they consume. In the curriculum, there are three modules. In the module one, we learn how to assess information on the internet. We learn about what is wiki and what is Wikipedia, what are the common misconceptions about Wikipedia, why we use Wikipedia, who writes Wikipedia and who does not write Wikipedia, how to navigate Wikipedia, the other ways to assess Wikipedia and keeping students safe while reading Wikipedia. And in the last, we learn about the knowledge, equity, content, diversity and Wikipedia. In the next module, module two, we learn how to evaluate information about Wikipedia. We learn about the Wikipedia pillars, Wikipedia guidelines, Wikipedia code content policies, overview of Wikipedia article structure, talk pages and other communication spaces on Wikipedia. We learn about the view history and the process of knowledge creation, references and verifiability, evaluating a Wikipedia articles and facelistating, assess to quality academic sources to Wikipedia. And in the last module, we learn how to create information. We learn growth mindset, how to create a user page on Wikipedia, your first contribution, how Wikipedia editors organize contributions and transformative practices for building community knowledge. Next, who benefits from partnership with Wikipedia? Everyone has benefits, but the most student, teachers and administrators can take benefit from Wikipedia. Students benefit from Wikipedia, they learn about the basics of copyright and free licensing, the importance and the importance of attributions. They develop their critical thinking, how students take help of Wikipedia in their class assignments or curriculum content that helps to think in a new way. They become a producer of knowledge, they learn the online etiquette, students learn how to work with people whom they only know online and they never meet in person. This is an essential skill in today's online environment. Students participate in a large-scale knowledge projects and encounter challenges that are unique to an online environment. So they become online citizenship. Students work with other people to develop high quality encyclopedia. Their collaboration skills are developed. Their basic reading and writing skills are developed. They read a lot while working on Wikipedia. So students get better at reading by reading more and practice writing in an x-boy stream encyclopedia and a summary style. Their self-confidence is built and their community relationship will build. The teachers benefit from Wikipedia. Teachers can develop their teaching skills by using Wikipedia as a teaching and learning tool. Their relationship with the students can be better. With the help of Wikipedia, they can update their knowledge and their teaching experience will become positive. Their collaboration skills will develop.


Take a look at the organisms here. We have a tiger, we have some high viscous flowers, a mushroom and some monkeys. If we were to study these organisms, where would we start? Where would we even begin? These are quite different from each other, right? A monkey is quite different from a mushroom. Well, classification helps us do just this. Classification groups organisms based on any similarities or differences they have, which makes it easier to study those organisms. Taxonomy involves classifying organisms into different groups or categories. Taxonomy has been in practice for a long time. Greek philosopher Aristotle was one of the earliest people to categorize organisms that he could see around him into different categories. So he saw that organisms could be classified into two basic categories, plants and animals. Maybe he developed this because he saw that some organisms like plants, they couldn't move, they were stationary while animals could move and then plants didn't eat food while animals ate food. He further classified plants into medicinal and agriculture based on how they were used and into shrubs and trees based on how they grew and he also classified animals into whether they gave birth or laid eggs or had blood or didn't have blood. Carl Linnaeus was a biologist who brought in structure and organized the taxonomy. So taxonomy involves classifying organisms into different groups or categories and each of these category is called a taxon and the plural form is a taxa. Let's take a look at the different taxonomic categories. So taxonomic categories are not horizontal. It's not like this tax on A, tax on D, tax on C, etc. Instead there is a clear taxonomic hierarchy which means that there is rank. Organisms are classified into a least inclusive category which includes organisms that share the most number of common characters and then as we go on and on there comes a most inclusive category which means that these organisms here they share the least number of common characters. So what are these least and most inclusive categories? Well there are a lot of ranks in between this and this. Let's take a look at those individual ranks or taxon. First we have the species, the genus, then family, order, class, phylum for animals and division for plants and kingdom. Here species is the least inclusive category while kingdom is the most inclusive category. Organisms are classified into the same species if they share the maximum number of common characters and two organisms that are classified in the same kingdom share the least number of common characters. So let's take a deep look at the different taxon levels. We'll start with species. So any organism that you see is a species. For example a tiger is a species, a lion is a species and a leopard is a species. You can say that they are species also because you can clearly differentiate a tiger from a lion. You wouldn't see a lion and say hey that's a tiger. So these organisms are individual species. So if you take a look at the scientific name here that's given for tiger, lion and leopard you can say that it's something called pantera tigris, pantera leo and pantera pardus. So what does this pantera mean here? Well pantera signifies the next level or the next higher taxonomic rank of tiger which is the genus. So the fact that tiger, lion and leopard have the same name pantera as the genus indicates that they all belong to the same genus pantera. So a genus is a collection or a grouping of closely related species. If we take an example of plants, solanum is a common plant genus which includes species like potato and tomato. So next is family and a family is made up of closely related genera which is the plural form of genus. So let's continue with the example of pantera. So along with pantera there's another genus felis which are classified under the family felidae. So this genus felis includes common domestic cats. When we talk about the example of plants you have the genus capsicum which along with the genus solanum is classified under the family solanaceae. This is again a huge family. The next taxonomic rank is order which includes a collection of closely related families. So pantera and felis belong to the family felidae which along with the family canidae is classified in the order carnivora. Canadae includes all the dogs. So dogs and cats are classified under the same order carnivora. Here if you see that the common characters can be the fact that they're all carnivores. The family solanaceae is classified under the order solanales along with another family convovelceae. This family convovelceae includes species like sweet potato. After order comes class. So class includes all closely related orders. So when we continue with the example of carnivora, carnivora and the order primata and rodentia are all classified in the class mammalia which means that they're all mammals including humans. We belong to the order primata and rats and squirrels etc belong to the order rodentia. We talk about the example of plants. The order solanales is classified under the class polymonials. So the next taxonomic category is phylum for animals and division for plants. All closely related animal classes are classified into the same phylum. For example mammalia which includes all the mammals, avis which includes the birds and reptilia which includes all the reptiles. They're all classified under the phylum chordata. So that means that they're all chordate which means that they share characteristics of chordates such as having an autocord or a post anal tail. We talk about the example of plants. All the plants that were classified under the class polymonials are classified under the division magnonium phyta. The last and the final taxon of classification is kingdom and this is the highest degree of categorization. All animal phyla which is the plural form of phyla are classified in the kingdom animalia. Apart from chordata we have other phylums such as arthropoda which for example includes insects. All plant divisions are classified under the kingdom plantae. What can we learn from this? It means that an organism can be classified as an animal if it has similar characteristics like eating food and having the ability to move around etc and organisms can be said to be plants if they perform photosynthesis to produce their own food don't move around etc. Taxonomy is also used in the field of systematics. What systematics does is that it uses taxonomy to understand the evolutionary history of organisms and to understand the evolutionary relationship between organisms. But recently systematics has been developed into a field that includes not just understanding the evolutionary history of organisms but also in identifying, describing and classifying different organisms.


Hi, I'm Danny Wilson, Professor at the Big Data Institute at the University of Oxford. I'm going to tell you about the harmonic mean P R package. The harmonic mean P package implements the harmonic mean P value procedure. The harmonic mean P value procedure, or HMP for short, is a method for combining P values from hypothesis tests. It addresses the problem of preserving statistical power while avoiding false signals when doing many tests. In Big Data analysis, the number of tests can increase with sample size. Suppose you wanted to find genetic variants that affect a trait by testing for association. The number of genetic variants increases with sample size, and therefore the total number of tests increases with sample size. Every additional test increases the chances of discovering a true signal, but it also increases the risk of discovering false signals or artifacts. To avoid artifacts, statisticians demand stronger evidence as the number of tests increases. This is called multiple testing correction. Bomb for only correction is the best known method. The problem is that multiple testing correction reduces the power to detect true signals as well as false signals. The HMP tries to solve this problem. It tries to maintain good power to discover true signals while avoiding false signals by using a combined test. A combined test has two benefits. It combines information across individual tests, and it reduces the burden of multiple testing. For example, the HMP can increase the power to detect genetic associations with a trait. Individual tests are subject to a stringent threshold represented by either of the two example dashed lines. But combining those p-values produces a more powerful test. For example, the HMP can test all genetic variants in a single chromosome for association with the trait. It works by taking the harmonic mean of the individual p-values in that chromosome. There are fewer chromosomes than genetic variants, so testing genes reduces the number of tests. That's the reason why in this graph we're showing a minus log 10 adjusted p-value that whereas none of the individual genetic variants were significant when combining them across the whole chromosome level, there is significant evidence of an association between variants on chromosome 12 and the traits of interest. So we reduce the burden of multiple testing, and that increases statistical power. The trade-off is that signals are made at a coarser scale, individual chromosomes instead of individual variants. One of the cool things about the HMP, though, is that it's a valid post-hoc test. That means that you don't need to pre-determine the groups. You can combine the p-values in arbitrary ways, for example by gene or pathway or sliding windows of varying sizes. It's even valid to find the smallest group of combined p-values that remain significant. Let's see how the HMP is used in practice. This example is based on the p-value that you can find on the harmonic mean p website. The package is downloaded from CRAM by the install.packages command. Once installed, the library is loaded in the usual way using the library or require command. Following the vignette, we can load example data. This data set is from a Nature Genetics paper studying neuroticism by Ochbe and colleagues. The data comprise tests of all variants on human chromosome 12. The first column, RS, is a label for the genetic variant. The second, POS, is the position of the variant for long chromosome 12. And the third, P, is the p-value testing the null hypothesis of no association between the genetic variant and neuroticism. We're going to test the combined null hypothesis of no association between any genetic variant on chromosome 12 and neuroticism. To do this, we need a few quantities. First, we need to know the total number of tests. Ochbe and colleagues analysed about six and a half million variants. Next, we need to know the number of tests specifically on chromosome 12. There were about 312,000 variants analysed on chromosome 12. Next, we need to specify the overall target false positive rate, for example 0.05. These quantities determine the significance threshold for the combined test. It's simply the overall false positive rate multiplied by the proportion of tests being combined. That gives a threshold for chromosome 12 of about 0.002. We perform the test in one line using the p.hmp function. We provide it with the p-values from chromosome 12 and the total number of tests. Finally, we compare the combined p-value with the relevant threshold. It's significant even though no individual test was significant on chromosome 12. So we conclude that there is an association somewhere on chromosome 12. The next step would be to narrow down the signal to the smallest group of combined p-values that remain significant on chromosome 12. The theory of the hmp is interesting in and of itself. The test statistic is the harmonic mean p-value, originally proposed as a rule of thumb by I.J. Goode in the 1950s. The combined p-value is the probability that this hmp exceeds the observed value, if the combined null hypothesis were true. This involves an arithmetic mean of inverse p-values which themselves follow individual heavy-tailed Pareto distributions. Sums of heavy-tailed random variables have special properties including self-similarity in the tail. Therefore, the combined p-value is approximately equal to the hmp itself when small enough. And this property is robust to dependence again when the hmp is small enough. This makes the hmp procedure more appropriate for combining dependent tests, the Fisher's method for example. The hmp procedure applies generalized central limit theorem to obtain a combined p-value from the directly calculated hmp. To learn more about the hmp, check out the paper and the harmonic mean p-package of CRAN. Thanks for listening.


Hello and welcome to the session. In our earlier session, we have discussed about checking accounts, credit cards and deposit slip. Now in this session we will discuss check register and reconciliation of checking accounts. Now we will see voters check register. The account holder can write a check from his checking account which authorizes the bank to pay the amount written in the check from the holder's account to a specified person or party. Now a check register is used to help the depositor to keep track of the payments made from the account through checks. We should note that the check register provides the following information i.e. check number and date, individual or business to whom check is written, amount of check, amount of any deposit made, balance in the account after writing the check, running balance. Let us see the following check register. Now in the first column we will write the check number. In second column we will write the current date. In third column of transaction description we will write the name of the individual or business to whom the check is written. In payment amount we will write the amount paid through check. In deposit amount we will write the amount deposited in the account and then in balance column we will write the amount of the check twice, one for the amount paid or deposited, then second for the available balance. Now suppose the available balance in Drain's account is $120 which is written here. Today on 23rd November she issued a check of $10 to Jim Flores. So on check register she writes check number 123 then current date i.e. November 23rd then Jim Flores to whom she made payment then she writes $10 i.e. the amount paid. Since no amount is deposited in her account so it is left blank. So now the available balance will be $120 minus $10 which is equal to $110. So it is written in the balance column in yellow row. Now on December 3 she deposited a check of $50.35 in her account. So now she writes check number i.e. 241 date December 3, deposit as transaction description. Now she writes $50.35 in deposit amount column. So total amount transacted is $50.35 and available balance is now $110 plus $50.35 which is equal to $160.35 which she writes in the balance column. Thus in this manner we can fill and read the check register. Now we are going to discuss reconciliation of checking account. Every month we receive a bank statement summarizing deposits, checks paid, interest earned and fees such as service charges. Suppose according to the bank statement the balance in your account is $150.35 and according to your checking register the balance in your account should be $255.75. The balance reported on the statement differs from the balance in the check register. So when the check register and bank statement differ the account holder much reconciles the balances. It means to adjust the balance in the bank statement and the check register so that both show the same balance amount. Suppose your bank statement shows balance of $2,235 as on April 30. Your check register shows the balance of $3,125. The difference exists because there may be some transactions through check before and after April 30 which have not yet been cleared by the bank but have been written by you on the check register. The other reason is the service charges and fees leveraged by banks. So to reconcile the account we follow the following steps. First of all record the balance in your check register. Then subtract any bank charges as shown in bank statement from your check register balance and if any interest is paid on your money by the bank as shown in the bank statement then add it to the check register balance in bank statement at deposit recorded in your record but not shown on the statement. Subtract total check outstanding that is the check which have not yet been cleared by the bank on which they were drawn from the bank statement balance. The required balance will equal the check register balance. Thus in this session we have discussed about check register and reconciliation of checking accounts. This completes our session. Hope you enjoyed this session.


Because the first thing I liked from Kenya, they support you without knowing where you're from. They just like what you do and they support. It was my first time to be... You know, like I'm big in Uganda, I'm big in Burundi, I'm big... I don't know, in Kenya. I was surprised to see Fudetua being a big song like that. Yes, boss, boss, boss. Um... What's up? Alright, welcome. This is SPM Buzz, the common silver kid across all social media platforms. And today, I've been joined by a producer and a recording artist. A hit maker, rising all the way from then... Rising all the way from those days as a high school DJ to becoming a hit maker, an international producer, of course. Today, I've been joined by one and only... Element, Ellie Is. How are you, brother? I'm all good, I'm doing amazing. How's the going? Good, I like it here. This is a good place to be. Nairobi. Yeah, Nairobi is good. Nairobi is good. Yeah, of course. What makes you think Nairobi is good? For me, climate is all. Climate, people, the love and support does everything. Love and support. What do you mean by love and support? Is it that you're saving big support by Kenyans? Sure. Because the first thing I liked from Kenya, they support you without knowing where you're from. They just like what you do, and they support. It's a bit warm. Yeah, that's how Fudetua came here. I didn't have anyone here to push my song. But my song was here because of Kenyans. Kenyans? Yeah, they just found it and loved it without considering the guy who sang the song. Tell me about Fudetua, the making process, the journey to transition, the opportunities it had hoping for you. I mean, Fudetua, I did Fudetua as like I do other songs, but I was surprised to see Fudetua being a big song like that. But the opportunities Fudetua opened, there are many, there are many, because it was my first time to be, you know, like I'm big in Uganda, I'm big in Burundi, I'm big, I don't know in Kenya, but I think, I hope I would be. But I think like it's opening gates with promotions, standards, you know, like producing because even I'm the one who produced, apart from singing it, I produced the song, I directed the song. Yeah, but that's why I can say like Fudetua is everything. Fudetua means, it's a blessing. Fudetua means what? Crazy about you. Crazy about you. Tell me about the song, Crazy About You. Are you writing for someone you had in mind?  Not really, just came like that. Yeah, the song I wrote, according to my story it was Kache, the first release, but Fudetua is like the way I do other songs, just an inspiration, just putting yourself in a place where people love each other, they're crazy about someone. That's how I did Fudetua, but it was not from my story or what.  I just put myself in that situation I'm going to write about and everything comes down. You coming to Kenya, of course, I believe you having an opportunity, there's a chance for you to interact with Kenyan artists in 254. Do you have some in mind you're planning to work with? I'm planning to work with Otile, Bien, Sanayipat, Sanayipay Tande. So they showed me, Sky showed me everyone here, and I like being soul, so I think so in general, although they are part. But I have Mukami, Nadia Mukami. I have a lot of artists here I want to work with. I want to work with everybody, because I want to see my music somewhere else. That's why I want to work with everyone. I just want to vibe with anyone, so because I don't know what will be out, will bring, how can I say, come from that vibe, or collab or music, vibes or chemistry. You growing up, did you listen to, get a chance to listen to Kenyan music? Of course, of course. Any memories listening to Kenyan music, any artists used to listen, maybe a favorite artist, while growing up? Jaguar, when I was young, there is Kigeo Geo, he's from here. That's my first Kenyan song, I loved it all my heart. Kigeo Geo, Kigeo, that's all. Ana Geo Geo? Ana Geo Geo, what's the meaning? Kigeo Geo means someone turning back against you. Oh, I don't know the meaning, but I loved the melodies, and I felt like this song is, you know music is spiritual. You can't even realize or analyze the lyrics they are talking about, but you let music is spiritual. You just love it without considering what they are singing about. That's why I like that song. There are many songs from here, man. I don't remember well the names. I like Sautison General, I like Calligraphy Jones. And I want to work with Calligraphy too, by the way. Of course. You want to work with Calligraphy? He's a big one. Yeah. What favorite song do you have from Calligraphy Jones? Which one? I don't remember the names, but I had some favorites. So, right? Yeah, from Calligraphy. Calligraphy Jones. Yeah, yeah. I wish you, I know for sure your management will make it possible for you to work with any artist you're looking for. I met, I talked with Otile before. I talked with Bien. Bien, we didn't talk. Calligraphy. I think we talked, I talked with those guys only. But others, it's my first time. But I wish, okay, I wish I work with them. Who's to work with them? Talking about the other song. Other song. You've mentioned something about the other song. Other song, like how? Yeah, your song. Cache. Cache, yeah, yeah, yeah. Cache was my first release. What was it? Inspiration behind it? Memories? Cache was like... It's a song I made for my girlfriend, my ex-girlfriend. And when it was done, the girl was... And the girl left, you know? So, it was off the beat, you know? It was off the rhythm. So, at that time, I just... Just had to release the song. Because I didn't have to let the song be there, like that. And because I knew the song was great. So, I just said that, let me release it. You never know. And let me try my best, my chance and see what will come out. So, Cache was big, man. Was big in Rwanda. And even outside. That's a wonder. Was it your first heartbreak? First what? Heartbreak? Eh, I think so. You think so? Yeah. Is it hard for you to find it hard to give a chance to someone? It's hard, because I know how hard it is to heal. Yeah. And for me, I don't let someone for me like... I don't let someone go in love with me when I'm not sure. Because I know how it feels like. Yeah. How was the healing process? Eh, man, it was hard for me, man. It was hard. I spent like a whole year. But now I'm good. I'm good because, you know, when you feel like talking about something, that thing is no more big to you. So, just a simple thing. But in those times, man, hey, hey, it was huge, man. Now, this is hard to find love. And Rwanda, they say, Rwanda, we share, you know? Share, of course. But I don't share, man. I don't share. Sharing is caring. Caring? They say it. I don't know, truly. I know what you mean. And what you mean? I don't do that. You don't do that? You don't get it? Forget about it. No. This year, what plans do you have for us? This year. This year. I'm releasing my next song, next single. It's a single. It's not a collaboration. And in May or April, the endings of April. Yeah. All right. I wish you all the best. Thank you so much for speaking to us. I know you're in a hurry. You just arrived yesterday. SP and Bazo, oil is here to support you. I know we're here to talk about you, Johnny. To your fans, to Kenyan fans, are there love to hear something from you? I appreciate the love you showed me. That's why I'm here. I'm ready to, like, I'm ready to give everything I have so you can be happy. I love you guys. I'm here for you. One love. Thank you so much for speaking to us. My good name is Silver Kiddler behind the camera. My director, Robin. Eh? Robin to a sore. Palawan Instagram. Stay tuned for more. This is SP and Bazo. SP and Bazo.


I'm pleased to invite two the stage, two distinguished guests joining us today. Mr. Fatih Birral is the Executive Director of the International Energy Agency. We have all the clean energy options today at our disposal ready and cost-effective in the entire world. We just need this to happen in the emerging and developing world. Energy efficiency is the first fuel. After a while I understood that there was not enough reaction from governments. I changed the first fuel to a very first fuel and now it worked. Initiatives don't have a passport. It is even for selfish reasons. Very important for the developed countries to support the developing countries having the access to green energy just for selfish reasons.


Hello and welcome to this session. This is Professor Farhad in which we would look at a liquidation of a partnership. This topic is covered in financial accounting as well as in advanced accounting. Obviously in advanced accounting, it's covered a little bit more in details. It's also covered on the CPA exam, the FAR section. As always, I would like to remind you to connect with me on LinkedIn. If you haven't done so, YouTube is where you would need to subscribe. I have 1,700 plus accounting auditing tax finance lectures, as well as many CPA questions and Excel tutorial. If you like my lectures, please like them, share them, put them in playlists. If they benefit you, it means they might benefit other people. Subscribe to the channel, connect with me on Instagram. On my website, farhadlectures.com, you will find additional resources to supplement your CPA exam, as well as CMA enrolled agent and all of your accounting courses. If you are looking to improve your score, 10 to 15 points on your professional examination, I strongly suggest you check out my website. So today we're gonna be talking about liquidation of a partnership. And simply put, liquidation is something we're going out of business. I remember when Borders, maybe some of you remember this bookstore, maybe not, went out of business. I used to hang out in this place a lot when I was younger. Actually, I can't do that anymore. It's closed, but I can't do that anymore anyhow. So what do you do when you liquidate? When you go out of business? The first thing you do is you sell everything.  Then whatever's left, anything leftover goes to the owners. That's the general idea. So this is the big idea that we're gonna be working with when it comes to a partnership. So let's look at this specific detail. So the partnership requires three steps following the sale of a non-cash asset. You sell everything that's non-cash. You cannot sell the cash. You can try to sell your cash. Somebody will give you exactly $20 for your cash. But if you have land, if you have inventory, like what borders have, if you have stores, you're gonna sell it and you're gonna either record a gain or a loss on liquidation on the sale. What does it mean? It means you sell something, you have a gain. It means you sold it more than its book value or you have a loss. You sell it less than your book value. So first you have the gain or the loss. And here's where students forget. Students skip over this first step. Once you have a gain or a loss, you cannot have both. You net them out. You either have a gain or a loss. That gain or a loss is allocated to the partner. So simply put, if you have a gain, the partner's account will go up. If you have a loss, the partner's account will go down using their income and loss ratio. So depending on what their income and loss ratio is, 50, 50, 70, 30, 60, 40, whatever that loss ratio is, then your liabilities are settled. Your liabilities are paid.  You sell everything. First, you have to pay your obligation. And anything that's after your obligation goes to the partners, goes to the owner of the business. That's basically the logical step of closing the business. Now the best way to illustrate those steps is to actually start to illustrate this in an example. The first thing we want to define by before we illustrate anything is something called no capital deficiency. What does it no capital deficiency mean? Let's assume I am a partner in a partnership and I have a four hat capital account. As long as I have a credit balance of zero or $10, I don't have a capital deficiency. But if I have a balance of $2 debit, if I have a balance of a debit, it means I owe the partnership. Simply put, I took money out more than my capital balance. Okay, so the first thing we're going to assume is there's no capital deficiency. It means all partners, they either have a zero balance. So zero balance means no capital efficiency. It means your balance is zero. Or you have a credit balance, which is good if you have a credit balance. That's basically what it means. So the first example, we're going to be making that assumption. So we have Z, P, and R. Three partners agree to this older partnership. The only outstanding liability is a debt of $20,000. Prior to the dissolution, they have the following balances. So here's where we stand down. They have cash of $178,000. They have a land on the books that's worth 40. They have an account spable of 20. Zane's capital is 70. Perez's capital is 66. And Rashid's capital is 62. So the first thing they do, they're going to have to get rid of the land. They have to sell the land. So let's see how much they sold the land for. So they started the dissolution and they sold the land for $46,000. Well, let me ask you, do we have a gain or do we have a loss? Obviously we have a gain on the land. How much is the gain? The gain is $6,000. We sold the land $6,000 more than the $40,000 book value. So we have a gain and we're going to allocate the gain equally. That's how they distribute things among the partners. And after the sale, they're going to pay off their liability. So first we get rid of the land, then we get rid of the $20,000. Let's take it step by step. So let's first compute, journalize the land. We debit cash $46,000. We get rid of the land and we have a gain of $6,000. Now this gain here will have to be closed out to the various partnership. And it's easy. We said it's equally. Therefore, each one of them get $2,000. So we're going to increase Zane's account by $2,000, Faraz's capital account by $2,000 and Rashid's capital account by $2,000. And we get rid of this gain. So this gain is gone. Notice we debited the gain. So the gain is gone. And their capital, each one of their capital went up by $2K. Plus 2K, plus 2K. Now the next thing we're going to do, the logical step is to pay off the liability. Luckily we only have one liability, which is accounts payable. So we're going to debit accounts payable credit cash. Now what I want you to do just basically, although I did not mention this, notice we had 178,000 in cash to start with. Then we sold the land for 46. So now we have more cash. Then we're going to pay off the liability of 20. So it's very important to keep track of your cash balance. So we're going to pay off the liability, which is 20,000. So this is, we paid off the liability. So after step two, here's what our cash balance would look like in our capital balances. Our capital balances for Zain is 72. It started with 70, then we added two. The Perez, we started with 66, added two. Forty Rashid started with 62, added two. The cash balance started with 178, added 46, subtracted 20. We have 204. Now we are ready to distribute the cash. Each one of them, notice, because we have no capital efficiency, gets exactly their account balances. Therefore, we credit cash. We debit the capital of Zain 72. The H per Az 68. So this is down to zero, down to zero, down to zero. So we debit all these accounts for the amount and everything is down to zero. Now let's look at an example where we have a capital deficiency. And what does a capital deficiency means? It means in your capital account you have a partner with a debit balance. Now why would a partner would have a debit balance? Well, the partner will have a debit balance for two reasons. Either they absorbed a lot of losses because remember net loss is close to capital or they took out a lot of withdrawals. So they kept taking out withdrawals from the business. Therefore, their capital became like negative. We call it the capital deficiency or a debit balance. So either losses or withdrawals. This can arise from liquidation losses, excessive withdrawals before liquidation or reoccurring losses. So it also could be when we liquidate, they had to absorb a large amount of a loss and they don't have enough capital. So a partner with a capital deficiency, usually, if possible, they should cover the deficiency.  So simply put, if I have a capital deficiency of $10,000, I have to increase my capital by $10,000. So I would credit my capital balance and I will contribute cash of $10,000. So I contribute cash of $10,000, debit cash, credit capital. My capital is up to zero and I'm good. Therefore, I satisfied my obligation. Sometime I can do it, sometime I don't. If I cannot cover my capital deficiency, who's going to cover my capital deficiency? And guess what? The other partner. So let's take a look at an example to look at how capital deficiency work. We have Zayn, Paraz and Rashid. They agree to the soldier partnership prior to the final distribution of cash to the partners. Zayn has a capital balance of $19,000, which is positive, Paraz of $8,000. And Rashid, notice here it's negative $3,000. So simply put, Rashid owes the partnership $3,000. And Rashid here is able to pay it. Well, if Rashid is able to pay it, simply put, here's what Rashid's account look like before the dissolution. So they had a $3,000 debit balance. Now they credit the capital balance $3,000. They satisfied, they can move out, okay? Now what's left? Now what's going to happen is what's left goes to the other partners. So simply put, we have $27,000 left. $19 goes to Paraz, $8 goes to Paraz. So simply put, Rashid was able to cover his deficiency, which is really good news for the other two partners. Now let's take a look at when the partner cannot pay the deficiency. So let's assume you have a deficiency and sometime you cannot pay the deficiency. Simply put, you don't have money to pay the deficiency. Let's assume the same information, except that Rashid don't have $3,000 and assume the profit and loss is shared equally. So remember, Rashid has a deficit of $3,000. Who's gonna absorb the deficit? Well, guess what? The other partners, how are they gonna absorb it in their income and their profit loss ratio, which is 50, 50. Therefore, what's gonna happen? Zayn has a balance of 19, Paraz of eight and Rashid of negative three. So what's gonna happen? Rashid's balance will be added three to make it down to zero. And what's gonna happen? The other partners, Zayn and Paraz will basically absorb it. Notice Zayn balance now 17,500. Paraz's balance is 6,500. And the entry will be to debit Zayn, debit Paraz, reduce their balances, increase Rashid's balance up to zero. Well, why? Because Rashid don't have cash to pay. Therefore, the other two partners will have to absorb the capital balance. And when we look with eight, we have 24,000 left with credit cash and debit their capital remaining balances to close the business. Now, the best way to illustrate this is to actually work another example, a little bit more in details, kind of emphasize this. And by the way, if you want more about this topic, please go to my advanced accounting course where you have advanced partnership situation. This is basically for financial accounting. So we have three partners, D, G and O, begin by investing by the partnership as followed. D, 190, G, 340 and O, 550. D, G and K, share of income, one to one to two. Simply put, one to one to two equal to four, one fourth, one fourth, two fourth. So it's, let me go back down the erase. Let me go down to where I was. See all slides, let me just, I clicked. I went up by mistake. So what does that mean? It means they have the balance of 25%, 25% and 50%. One to one to two, you add them up equal to four and you take one divided by four, one divided by four and two divided by four to find the percentages. The operation did not go well, surprise with the partnership, it didn't go well. And the partners eventually decided to look with a partnership. On July 31st, after all assets were converted to cash and all creditors were paid, only $80 remained in the partnership. So after everything said and done, here they're telling you we liquidated, we sold everything, we paid off the creditors and we have $80 left. Now compute the capital account balances of each partner after the liquidation of the asset and the payment of the creditors. Assume that's first scenario, second scenario, assume that any partner with the deficit agrees to pay to the partnership to cover the deficit, prepare the journal entries, the cash receipts and the final disbursement of cash. Assume that if there's any deficit, the person is not able to pay it and record the entry, how the other partners will absorb it, how the other partners will absorb it. So let's take a look at the first scenario. Before the liquidation, this is what we have. We have three balances, 190, 340 and 550. This is what we have. So total equity, $1080. What we are told that after the liquidation, okay, after the liquidation, it means we have equity of that much. It means we have total asset of $1080. But what we are told after the liquidation, all the assets that's left is $80. It means we sold everything for at a loss. We sold everything at a loss. So simply put, what happened is after the liquidation, we only have $80. After the liquidation, we only have cash of $80. What does that mean? It means we had a loss of $1,000. Although they're not telling you the loss exactly as $1,000, but they're giving you that information indirectly. So the loss is $1,000. What's gonna happen? These partners will have to absorb the loss, 25%, 25% and 50%. So what's gonna happen is each partner will have to absorb 25%, 25% and 50%. 250, 250 and 500. We're gonna have to reduce their balances by that much. So now the NECA reduces their balance. GAGA reduces their balance and opera. Now notice the NECA has a capital deficiency of $60. GAGA still have $90 and opera still have a credit balance of $50. Now let's look at the first thing we said we're gonna assume that they can pay it. The NECA pay the deficiency. That means it's gonna give the partnership $60 in cash, which is good. And that's gonna reduce her balance down to zero, increase her balance, not reduce it, increase their balance down to zero. Therefore, basically the NECA is out because the NECA paid her balance. And the other balances stays the same, but now we have $140 in cash. What we do next is we distribute the cash of the $140, $90 and $50 to the respective partners and we debit their balances and we credit cash to close the partnership. So in this scenario, the person with the deficit was willing and able to pay it, which is good. In the second and third scenario, we're gonna assume that the person cannot pay off. So simply put, this $60 will have to be absorbed by the other two partners. Now remember, it's one to one to two. If we took one out, what we left is one to two. One plus two equal to three. It means it's gonna be distributed one third and two third to the other partners. So simply put, we're gonna absorb it by one third. Once $60, it's absorbed one third by GAGA and two third by APRA, which is 20 and 40 respectively. And now the NECA's out. Therefore, now the NECA's balance, we reduce the balance down to zero. And we also had to reduce the other two partners because they have to absorb basically the loss that the NECA did not cover. Now we still have $80. What we do is we distribute the $80 to the partners by debiting their account and crediting cash. And this is what we did here. Now, as always, I would like to remind you, if you want additional resources, if you want additional lectures, I strongly suggest you visit my website. Please like this recording, share it, put it in playlist. Remember, farhatlectures.com is there to help you pass your CPA exam, to help you improve your performance, to help you in your career. You invest for your certification once in your lifetime. You invest in your education once in your lifetime. It's gonna pay dividend over time.  Good luck.


Our study suggests that maternal vaccination against club zeolinumonia could significantly reduce the global burden of neonatal sepsis due to this pathogen. Our analysis indicates that maternal vaccination could avert up to 80,258 neonatal deaths and 399,015 neonatal sepsis cases per year worldwide, representing approximately 3.4% of all neonatal deaths. This would be particularly beneficial in sub-Saharan African countries like Sierra Leone, Mali and Niger, where the vaccine could potentially avert over 6% of all neonatal deaths. This article was authored by Chirag K. Kumar, Kristi Sands, Timothy R. Walsh and others.


Last week Marjorie Greene and Lauren Boebert got into a spat on the house floor and on Friday the Freedom Caucus Possibly voted to expel her and today Marjorie Taylor Greene is speaking out about her belief that her television is spying on her Is all of this a coincidence? Mmm, I think not but for those unfamiliar with the details of the story Let's start at the very beginning here because Marjorie Taylor Greene accused Lauren Boebert of copying her for the dumbest reason imaginable which led to a spat on the house floor that everyone saw and Some Republicans heard and it was apparently very ugly as the Daily Beast reports The angry exchange came as the two lawmakers have been swiping at each other over their competing resolutions to impeach President Joe Biden But tensions came to a head on Wednesday after Boebert leveraged a procedural tool to force a vote on her own impeachment resolution within days Undercutting Greene who had offered her own resolution but not with a procedural advantage of forcing a vote According to two of the sources Greene then stood up and challenged that Boebert copied my articles of impeachment To which the Colorado lawmaker fired back that she hadn't even read Greene's resolution Quote I heard Marjorie call Boebert a bitch right to her face One GOP lawmaker said granted anonymity by the Daily Beast to speak freely about the argument Quote okay Marjorie were through Boebert then said shrugging her shoulders with Boebert's back turned Greene responded We were never together ouch This reminds me of the movie dumb and dumber when Harry and Lloyd were fighting because they both fell in love with the same woman But in the end it didn't matter because she was married anyway.  They're fighting over something that neither of them are going to get in The end it's just genuinely amazing to watch I think we need a dumb and dumber remake with both of these two legends now They both confirmed the exchange to the press and here's what they said She basically copied my articles and then interest introduced them and then changed them to a privileged resolution So of course, I I support him because they're identical to mine. They're basically copied Congresswoman Greene claims you copied her Resolution. Yeah, I'm not in middle school. Can you comment on the report that she cursed at you on the floor? Now I can confirm she's indeed not in middle school because that would be far to advance for the both of them But after they both spoke to the press Marjorie Greene spoke to semaphore and made Another statement that was pretty shocking to me. It's about an allegation Surrounding both of them. So Greene said that at one point in the fight parts of which were caught from a for-on video Bobart accused the Georgia lawmaker of accidentally spitting on her lip I'm just I'm just imagining them Arguing on the floor and Marjorie is calling her a bitch and Bobart. It's like I just I love it I love it so much. I'm almost crying.   Well, you know, I find it unfortunate that Lauren Bobart leaked that Conversation that we had to the press But once she leaked it out, I had to confirm that that's in fact what I said But here's the real issue. I've introduced articles of impeachment and each time I do so along with my other bills I communicate with all of my Republican colleagues and ask for support by asking their Cosponsorship because I cosponsor many other Republicans bills in order to pass things on the House floor we have to get 218 votes and that means that we have to work together I had asked her to cosponsor my articles of impeachment against Joe Biden on the border and she never Responded and apparently refused to do so then when she introduced her own and Forced them to the floor with a privilege resolution without even having the courage to talk to any other Republican in Our conference before doing so except speaker McCarthy and and apparently a few others Yeah, we had a tense conversation when she confronted me about things I had said about it It is so sad that both of these imbeciles have so much power when clearly they don't care about anything But their own careers and themselves. I mean, wouldn't you run for Congress if You wanted to help people make the country a better place? No They're just there for our purposes of self-aggrandizement and even though it's funny and we laugh at them It is really sad, right? But after another blow-up because again, this is not the first time that these two have argued There was reportedly a spat between them in a bathroom But it seems as if this was a little bit too far freedom caucus They implicitly took Bobard's side and they held a vote on Marjorie Taylor Greene's future with them And as Olivia beavers of Politico reports house freedom caucus members took a momentous vote Friday on Marjorie Taylor Greene's future With the group according to three people familiar with the matter But it's not yet clear whether she's been officially rejected while her formal status in the conservative group remains in limbo The 8 a.m. Friday vote which sources said ended with a consensus against her points to at least continued strong anti-green sentiment. Yeah, and what's interesting about this is that the freedom caucus consists of the most insufferable people not just in Congress But in the country arguably But even they're saying we're just tired of Marjorie Greene's bullshit Now to be fair There's a couple of reasons why they would vote to purge one of their own members first and foremost if somebody isn't active within the Caucus they would vote them out But I don't think that that's the reason because the second reason that they would vote to purge someone is if one member Is it odds with others within the group and clearly Greene is constantly beefing not just with Bobo But with other members of the freedom caucus, but since she had another spat with Bobo That was public that makes them all look worse than they usually do Well, that probably made them mad and on top of that You know, she's been in support of McCarthy where a lot of the caucus is at odds with McCarthy So they've probably been fed up with her for a while and this latest blow-up with Bobo It was probably the straw that broke the camel's back But even though we're not sure what the outcome of that vote was and whether or not she'll be removed At least at the time that I record this video It is clear that Marjorie Taylor Greene does feel like everyone is out to get her And I say this because she made a tweet today stating that she believes strongly that she's being spied on by her TV and She thinks that this is maybe a nefarious plot. Let me tell you what she wrote here last night in my DC residence the television turned on The television turned on by itself and the screen showed someone's laptop trying to connect to the TV Just for the record I'm very happy. I'm also I'm also very happy and eat well and exercise a lot. I don't smoke and never have I don't take any medications So I'm not concerned about blood clots heart conditions strokes Else do I have anything to hide I just love my country and the people and Screwed over by the corrupt people in our government and I'm not willing to be quiet about it or willing to go along with it I don't even know what to say at least if she suddenly disappears. We'll all know that it wasn't because She was vaccinated because she was not vaccinated Okay, thanks for the information Marjorie listen We should all be concerned with privacy, especially after the Snowden revelations But all of these conservatives who claim that vaccines are installing tracking devices and all of us or their toasters are spying on them They never think about the fact that they have cell phones with them Which pose the greatest security risk because they have GPS devices within them The government can in theory track your location always I just don't understand why they point to like their TV turning on by itself or some other dumb things like vaccines When the phones are something that they should get rid of if they're really that concerned, right? and again, we all should be concerned, but It's the phones not your TV dummy But regardless as Matt Bender pointed out one of Marjorie Taylor Greene's neighbors accidentally tried to screencast to the wrong TV So naturally her first thought is that this means someone is trying to assassinate her Of course because literally everything is a conspiracy theory to someone like her Who suffers from main character syndrome to perhaps the worst extent ever? And let me just say that people like her they could be using their position of power Boba to to be fair to actually make a difference in the lives of their constituents. They could fight for higher wages healthcare Anything to better the lives of the people that they are supposed to be representing in theory But instead she's in Congress purely for self-aggrandizing reasons and she's not alone here Many of them are just power-hungry sociopaths but still to constantly make yourself the main character in Congress and Instigate spats over a useless impeachment resolution that isn't going to go anywhere There's just something Especially pathetic about that But I won't pretend that I'm surprised because when our country elects a bunch of clowns None of us should be surprised when the clowns turn Congress into a circus. That's what we're seeing right now folks


Well, to the high school ranks and staying on the court, the Fauston boys team two for two in their games to start the season, a convincing win to open the year against North home Keller by 35. And on Saturday, a 37 point win over Red Lake. A big reason why the experience the Greyhounds bring back to the table, junior Carston Brodley returns as a senior's Brett Sunquist and Hunter Croning. With all three of Fauston's top scores back from last year, they hope their experience on the court We've been playing with each other for a long time. So hopefully it'll all work out and we'll all match together and just play a good basketball. We've grown as a brotherhood. We've played with each other ever since, like, seventh grade. So I think that we are bonding experiences really good. We do have a pretty veteran group back. And, you know, they kind of know what to do. They know our offense. They know our defense. And so if we can work on those things in a little small spurs, but it's been a lot of time on fundamentals and get the ball skills caught up again, I think that's the best real fashion thing for us. They're back in action tomorrow night, traveling on the road at Ada Bora. If you've enjoyed this segment of Lakeland News, please consider making a tax-deductible contribution to Lakeland Public Television.


What's up, everybody? Jason here with jaspyskatesrages.com. We just sold out a random number block that helps fill a definitive pick a team number 10, guys. Diamondback daughters, white talks, blue jays, A's, guardians, Rockies, Barlands, Nationals, Rays are all in it. And again, it's via a serial number break. Go by the first number on the left side of the serial number dash. Remember, guys, any non-redemption cards go to spot zero. Any lab 101s go to spot one. And then, of course, any non-numbered cards are randomized to the group. Here's a dice roll. Here's a cousin of our names and the numbers. Let's click roll. And it's a full 12, six and a six. One, two, three, four, five, six, seven, eight, nine, 10, 11, 12. X line done. X line, 12 times. One, two, three, four, five, six, seven, eight, nine, 10, 11, 12 times, 12 times, three down to two. So X line, you have three, four, Steve Lobb with zero, any non-redemptions, Nessar with nine, and then X line, you have five, one, seven, six, eight, and two. So coming up next in a separate video is the break itself. Good luck, everybody. It should be a fun one from a fresh case.


Welcome to the 2016 NCHA Great American Insurance Summer Spectacular. Big day finals today we started with the amateur derby, the four year olds, and have the winner here with me, John Holdley, who rode our smoking cat and the pair marked a 219. Good score in an amateur final, congratulations. Thank you, thank you. Describe how this feels to you right now. Good. It's just hard to describe. You know, when you make the good runs, you don't work nearly as hard at those as you do the bad runs. So it didn't really, you know, it just felt almost effortlessly. So it's not only your first title here, it was actually your first final in the Will Rogers. Pretty significant then. First finals, first title, and I won the senior too, in conjunction with, yeah. How long have you been cutting, John? Probably around 12, 13 years. What got you started? Well, we used to do, you know, we've always had horses, did trail riding, our daughter barrel raced for a lot of years. And then we got into doing team pinning and sorting and did some cowboy mountain shooting. Cowboy mounted shooting. It's pretty wild stuff. Yeah. Well, it was fun. All those things were fun. But you know, with our breeding program, trying to sell some horses, those disciplines just don't pay a lot of money for horses. So to really do a really good breeding program and have some really nice horses and get the kind of money that you need to get out of them, to get them trained like that, cutting was the best and the most exciting and the whole family, from little grandkids all the way up to me, and I'll be 64, you know. So your whole family cuts? Off and on, yeah. That's a great thing. You were a good four or five points ahead of the rest of the field, so how did that feel? Well, that felt really good. I was, well, down inside you're hoping that other people will have good runs. Katie Furman from Georgia, the horse she was riding was bred from one of our mayors and we sold it to them before the Futurity last year, so I was hoping she would score them up a little higher, that all those things help our breeding program. And back on your breeding program, our Smokin' Cat, I believe you bred and raised and have had this horse all the way through? All the way. We've had our mama for 10 or 12 years, Highbrow Cat Mayor, and then I think this year, you know, we're not real big breeders. I think we bred six or seven this year. We just try to have really good mayors and good horses when we do breed. So what does that mean to win on a horse that is home bred? And that's especially special. Walt and Sarah Irwin have been, they live at our ranch and so for going on eight years they've been there and really upped our program. Walt's been doing a whole lot better. Our horse has been doing better. And now I'm starting to do better. But so it's, and we've never had any problems and I think it's been a good deal for him and for me. Congratulations and best of luck continuing to show this horse. Okay, thank you. I appreciate it.


The challenges we face are demanding, but not insurmountable. Prime Minister and Minister responsible for national security, Hon. Philip J. Pierre, remains steadfastly committed to ensuring law and order is upheld, and St. Lucia's neighborhoods and communities remain safe for residents and visitors alike. During a November 27th address to the nation, Prime Minister Pierre provided insight on his administration's strategic interventions to disrupt and dismantle criminal networks and expel criminal elements from our communities. In the coming weeks, as the police will intensify searches and roadblocks, there will be some inconvenience. How is the public to be understanding and cooperate with the police during these trying times? In November this year, the police confiscated 29 firearms and over 470 rounds of ammunition. The police are expected to make maximum use of the powers conferred upon them by law to bring an end to the obsesure of homicides in our country, and I can assure the police that they are the full support of the government as they continue to battle the criminal ailments who are insisting on causing harm and havoc in our country. St. Lucia's Chief Security Agency, the Royal St. Lucia Police Force, has benefited from an injection of numerous operational resources and tools, including more than a dozen new vehicles, additional recruits, and improved access to technical training programs. St. Lucia's legislator has also responded to the call to combat crime. In July, the government side of the lower house introduced an amendment to the Fire Arms Act to increase penalties for firearm-related offenses. The judiciary can impose fines of up to 250,000 dollars and imprisonment terms that can extend to life behind bars. Crime detection capacity has also been enhanced with the newly acquired accreditation status of the Forensic Science Lab. These crucial advancements have been secured just in the last 16 months. We must offer no encouragement in word or deed to criminal behavior and the government will be relentless in supporting the police in that battle. The majority of St. Lucia's are hospitable, peaceful, law-abiding, and loving people. We cannot afford the criminal minority to compromise our way of life. Our island must remain a desirable place for us to live, work, and recreate and a welcoming country for the thousands who visit us every year. Collectively, we need to confront these criminals that seem to have created an atmosphere of fear and trepidation. As a people, we must not allow criminality to overcome us. Additional policy interventions to tighten the grip on crime are in the pipeline. The Prime Minister has alluded to the establishment of an Interagency Intelligence Committee to adopt an interagency collaborative approach within law enforcement agencies to work collectively with a common goal of combating serious and organized crime. Tactically, efforts are underway to strengthen and increase community policing and mobile and foot patrols by police officers. Authorities are also harnessing technology in the national anti-crime crackdown with the impending installation of cameras at strategic locations around the island. Prime Minister Peer is also seeking to increase the police vote to ensure that police officers are trained in modern police techniques of crime detection, including human rights. And to inspire confidence in St. Lucia's judicial system, authorities are advancing plans to fully operationalize the Swift Justice Project to reduce the backlog of cases. From the office of the Prime Minister, Rihanny Isidou.


we have contacted him he solved the issues of the spinal cord he is a good doctor, friendly in nature and very supportive and he has accepted to do the spinal cord operations for even if he is a scholar he is a cerebral palsy child he has accepted and taken a challenge to do this operation it is a scholar's operation and it was in 2009 when he was in college he has been operated for spinal cord scholar's operation successfully completed and he is recovered within 3 days of the operation he has been working for more than 4 months he is not feeling well so he is doing his best he does yoga he has been working for more than 5 months he has been working for more than 10 years he is not in any problem he is a nice person he is a good doctor